金融英語(yǔ)課件(unit3)

《金融專業(yè)英語(yǔ)》FinanceEnglish《金融專業(yè)英語(yǔ)》FinanceEnglish1UnitThree

PartAABalanceSheetUnitThree

PartAABalance2教學(xué)目的與要求（Teachingtargets）：helpstudentsknowclearaboutthecomponentsincludedintheBalanceSheet;studysomespecializedwordsandexpressionsrelatedtotheBalanceSheet;somenewbasicEnglishvocabulary教學(xué)重難點(diǎn)(Emphasesanddifficultpoints）someimportantvocabulary:balancesheet,fixedasset,tangibleasset,currentasset,currentliability,accruedassets,tradecredit,accrual,non-currentliabilities,redundancypayments,called-upsharecapital,revaluationreserve,etc.;generous,owe…to,allowfor,retain,provision,redundancy,premium,confirm,accountfor；ThecomponentsofaBalanceSheet;theunderstandingabouttheclassificationofassetsandliabilities.教學(xué)目的與要求（Teachingtargets）：3Theprincipleofmakingabalancesheet

assets=liabilities+owner’sequities

Currentassets+fixedassets=currentliabilities+non-currentliabilities+owner’sequitiesTheprincipleofmakingabala4金融英語(yǔ)課件(unit3)5LanguagePoints(語(yǔ)言點(diǎn))：

1.generousadj.慷慨的，大方的generouswithone’smoney用錢大方心地高尚的，無(wú)偏見的agenerousmind/spirit高尚的心，精神2.owev.owesth.tosb.欠某人債/將某事物歸因或歸功于某人Heowes$50tohisfather.他欠他父親$50。Heoweshissuccessmoretoluckthantoability.他認(rèn)為他的成功靠運(yùn)氣而不是自己能力。3.allowforsb./sth.在計(jì)算、估計(jì)、考慮時(shí)包括某人/某事Iwilltakeyouhalfanhourtogettothestation,allowingfortrafficdelays.把路上的耽擱算進(jìn)去，你要半小時(shí)才能到車站。

LanguagePoints(語(yǔ)言點(diǎn))：1.gene6LanguagePoints(語(yǔ)言點(diǎn))：

4.retainv.保持、保留weretainedtheoriginalfireplacewhenwedecoratedtheroom.我們裝修房間時(shí)保留了原來(lái)的壁爐。5.provisionn.供應(yīng)；供給、提供Thegovernmentisresponsiblefortheprovisionofmedicalservices.Provisionfor/againststh.(為將來(lái)或萬(wàn)一作的)準(zhǔn)備Provisionforhiswifeandchildren為妻子兒女的將來(lái)所作的準(zhǔn)備Provisionagainstpossibledisaster為防備可能發(fā)生的災(zāi)難而采取的措施LanguagePoints(語(yǔ)言點(diǎn))：4.reta7LanguagePoints(語(yǔ)言點(diǎn))：6.redundancyredundantadj.不必要的，多余的，冗繁的e.g.aparagraphwithoutaredundantword無(wú)一冗詞的一段文字（工人）被解雇的，失業(yè)的become/bemade/findoneselfredundant成為冗員被裁redundancyn.人浮于事；裁員ahighlevelofredundancyamongunskilledworkers非熟練工人的大量裁減裁減的工人200redundancieswereannouncedintheshipyardsLanguagePoints(語(yǔ)言點(diǎn))：6.redun8LanguagePoints(語(yǔ)言點(diǎn))：7.premiumn.保險(xiǎn)費(fèi)Yourfirstpremiumisnowdue.你第一期保險(xiǎn)費(fèi)到期。額外費(fèi)用、津貼、獎(jiǎng)金、花紅Apremiumof2percentispaidonlong-terminvestment.對(duì)長(zhǎng)期投資者可獲2％的獎(jiǎng)勵(lì)。atapremium溢價(jià)sharesaresellingatapremium.股票溢價(jià)出售。

LanguagePoints(語(yǔ)言點(diǎn))：7.premi9LanguagePoints(語(yǔ)言點(diǎn))8.confirmvt.使更堅(jiān)定，使更堅(jiān)固

Yourbehaviorhasonlyconfirmedinmyopinionofyou.你的行為反而更堅(jiān)定了我對(duì)你的看法。（進(jìn)一步）證實(shí)Itisconfirmedbyexperience.這已為經(jīng)驗(yàn)所證實(shí)。conformto遵守；符合Agoodcitizenisexpectedtoconformtothelawofhiscountry.一個(gè)公民應(yīng)遵守國(guó)家的法律。9.accountfor作某事物的解釋，解釋某事物的原因e.g.Hisillnessaccountsforhisabsence.他因病缺席Pleaseaccountforyourdisgracefulconduct.請(qǐng)對(duì)你的可恥行為作解釋。LanguagePoints(語(yǔ)言點(diǎn))8.confir10Exercisesand

Keytoexercises:(1)1. 資產(chǎn)負(fù)債表balancesheet2.固定資產(chǎn)fixedasset3.無(wú)形資產(chǎn)intangibleasset4.流動(dòng)資產(chǎn)currentasset5. 應(yīng)計(jì)收入accruedincome6. 流動(dòng)負(fù)債currentliabilities7.商業(yè)信貸tradecredit8.增值稅valueaddedtax9.中長(zhǎng)期借medium-termandlong-termborrowing10. 實(shí)收股份資本called-upsharecapital(2)ADBCB(3)Questions:WhatarethecomponentsofaBalanceSheet?ExercisesandKeytoexercises11UnitThree

PartBFinancialStatements

UnitThree

PartBFinancialS12教學(xué)目的與要求（Teachingtargets）：1.tohelpstudentstounderstandthepurposes,functionsandtypesoffinancialstatements,especiallythetypesoffinancialstatements.2.tohelpstudentstogetfamiliarwiththespecialEnglishwordsandexpressionsaboutfinancialstatements教學(xué)重難點(diǎn)(Emphasesanddifficultpoints）someimportantvocabulary:financialstatement，revenuesandexpenses，statementoffinancialposition，balancesheet，incomestatement，statementofcashflows，statementofowner’sequity，netincome，netloss，capitaltransactionthetypesoffinancialstatements.Someimportantspecialvocabularyandexpressions,eg,balancesheet,incomestatement,statementofcashflows,netloss,expense/expenditure,asof,revenue/income.教學(xué)目的與要求（Teachingtargets）：13Openingremarks90%oftherightdecisioncomesfrominformationandtherestfromjudgment.Question:Inanentity,wheredoestheinformationcome?

------accountants’information------thefinancialinformationisthemostimportantone

thefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements,whicharetheformalwrittenpapers

Openingremarks90%oftherigh14Typesoffinancialstatements

Balancesheet

Theincomestatement

Thestatementofowner’sequity

Statementofcashflows

Staticstatements:balancesheet

Dynamicstatements:incomestatement,statementofowner’sequity,[statementofcashflows]Typesoffinancialstatements151.Balancesheet:listsalltheassets,liabilities,andowner’sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.Likeasnapshotoftheentity.2.Theincomestatement:presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime,suchasamonthorayear.Likeamovingpictureoftheentity.1.Balancesheet:listsallth163.Thestatementofowner’sequity:presentsasummaryofthechangesthatoccurredintheowner’sequityoftheentityduringaspecifictimeperiod,suchasamonthorayear.Increasesinowner’sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod.Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod.4.Statementofcashflowsprovidesthein-flowandout-flowofcashandcashequivalentsofanequityinaspecificaccountingperiod.

3.Thestatementofowner’seq17LanguagePoints(語(yǔ)言點(diǎn))：

1.accountn.①賬單，賬目keeptheaccounts記賬②open/closeanaccount開/結(jié)束戶頭③

＝report報(bào)告，敘述eg.Shegavethepoliceafullaccountoftheincident.她把事件向警方作了詳細(xì)敘述。accountant會(huì)計(jì)師，會(huì)計(jì)員accounting會(huì)計(jì)學(xué)，會(huì)計(jì)2.revenue：＝incomen.收入publicrevenue公共收入arevenuetax財(cái)政稅difference：revenuereferstoacountry’s,butincomealwaysreferstoaprivateperson’seg:Thegovernment’srevenueismadeupchieflyofthemoneywepayintaxes.Whatisyourincomefromyourjob?LanguagePoints(語(yǔ)言點(diǎn))：1.acco18LanguagePoints(語(yǔ)言點(diǎn))：3.minus減，減去Sevenminusthreeequalsfour.Deduct減去，扣除Taxisdeductedfromyoursalary.稅款從薪金中扣除。加：add/plus減：minus乘：multiply除：divide4.specific,specialspecial①

特殊的，

②專門的specialist專家，specialize專攻specific①特定的，

②具體的，明確的specifyv.具體指定aspecificstyle獨(dú)特風(fēng)格foraspecificpurpose為了特定用途aspecificdemand具體要求specification明確說(shuō)明specific/generalconcrete/abstract

LanguagePoints(語(yǔ)言點(diǎn))：3.minus19LanguagePoints(語(yǔ)言點(diǎn))：5.expensen.花費(fèi)，代價(jià)，開銷anexpenseoftime/energy/cash時(shí)間、精力、現(xiàn)金的花費(fèi)。Anannualholidayisabigexpense.一年一度的假日是一筆大開銷。Expense/expenditureEg:MostchildreninGreatBritainareeducatedatthepubicexpense.attheexpense負(fù)擔(dān)其費(fèi)用attheexpenseofsb.花某人的錢，由某人負(fù)擔(dān)費(fèi)用Itisreportedthatthecitygovernmentcompletedtheprogramsatgreatexpense.以很大費(fèi)用，以很高代價(jià)。Expenditure花費(fèi)，支出。Thismonth’sexpenditure.正式用語(yǔ)：expendexpenditure普通用語(yǔ)：spendexpenseexpenditureoneducation教育經(jīng)費(fèi)；revenueandexpenditure收支LanguagePoints(語(yǔ)言點(diǎn))：5.expens20Exercisesand

Keytoexercises:（1）1.財(cái)務(wù)報(bào)表financialstatement2.收入和費(fèi)用revenuesandexpenses3.財(cái)務(wù)狀況報(bào)表statementoffinancialposition4.資產(chǎn)負(fù)債表balancesheet5.收益表incomestatement6.現(xiàn)金流動(dòng)表statementofcashflow7.業(yè)主權(quán)益表statementofowner’sequity8.凈收入netincome9.凈損失netloss10.資本交易capitaltransaction

(2)Questions:Whatarethedefinitionofeachfinancialstatement?ExercisesandKeytoexercises21UnitThree

PartCTheBookkeeping

UnitThree

PartCTheBookk22教學(xué)目的與要求（Teachingtargets）：Helpstudentsunderstandanimportantpartinaccounting;Studysomewords.教學(xué)重難點(diǎn)(Emphasesanddifficultpoints）someimportantvocabulary:summarizedentry,ledgeraccount,audibleauthority,cashbook,cashpaymentsandreceipts,generalledgeraccount,journalproper,ledgerentry,accountbalance,trialbalancetheunderstandingaboutthebriefknowledgeofthebookkeepingsystem教學(xué)目的與要求（Teachingtargets）：23Detailedexplanation:Abasicbookkeepingsystemcomprisesaledgerwhichcontainsaccounts,andprimeentryrecordswhichactas“collectors”and“summarizers”offinancialdata.基本簿記制度是由帳簿構(gòu)成，帳簿含有各種帳目和充當(dāng)財(cái)務(wù)數(shù)據(jù)的收集機(jī)和匯總器的基本帳目記錄?！癮ledger”和“primeentryrecords”是并列成分，兩者后的“which”都是引導(dǎo)定語(yǔ)從句，分別修飾它們。Whenfinalaccountsareprepared,thetradingandprofitandlossaccountsareindeeddebitandcreditaccountsintheirownright,conformingtonormaldoubleentryprinciples.當(dāng)編制試算賬時(shí)，按照一般的復(fù)試簿記原則，交易賬和損益賬憑本身的性質(zhì)確實(shí)是借記賬和貸記賬。Detailedexplanation:Abasicb24LanguagePoints(語(yǔ)言點(diǎn)）:

1.ledgern.分類帳、總帳、賬簿accountn.賬戶、賬目2.audibleadj.聽得見的Hevoicewasscarcelyaudibleabovethenoiseofthewind在風(fēng)中，她的聲音幾乎聽不見。auditn./v.審計(jì)、查賬（常為一年一度的）auditorn.審計(jì)員、查賬人3.journaln.①報(bào)紙；定期刊物e.g.atradejournal貿(mào)易雜志TheWallStreetJournal華爾街日?qǐng)?bào)②日記、日志、流水帳HekeptajournalofhiswanderingsacrossAsia.Journalist新聞工作者、新聞?dòng)浾遤ournalism新聞業(yè)、新聞工作LanguagePoints(語(yǔ)言點(diǎn)）:1.ledge25LanguagePoints(語(yǔ)言點(diǎn)）:4.conform(tosth)符合或遵守（規(guī)則、準(zhǔn)則）e.g.Thebuildingdoesnotconformtosafetyregulations.Conformwith/tosth與某事物相符合或相一致Hisideasdonotconformwithmine.他的想法跟我的不一致。Confirmv.證實(shí)、證明（報(bào)告、意見）正確性；確認(rèn)Therumorsofanattackwerelaterconfirmed.5.inone’sownright憑本身的權(quán)利、資格等e.g.Sheisapeeressinherownright.Thatistosay,it’snotmerelybymarriagetoapeer.她本身就是貴族。（并非因嫁給了貴族）LanguagePoints(語(yǔ)言點(diǎn)）:4.confor26LanguagePoints(語(yǔ)言點(diǎn)）:6.priorto在…之前Wereceivednonotificationpriortotoday’sdate.我們今日前未獲通知。Prioradj.較早的，居先的、較重要的Theyhaveapriorclaimtotheproperty.他們有優(yōu)先得該房地產(chǎn)的權(quán)利。7.apparentadj.①清楚易見或易懂；明顯；顯然Certainproblemswereapparentfromtheoutset.Itbecameapparentthatshewasgoingtodie.很明顯她快要死了。②表面上的Heapparentindifferencemadehimevenmorenervous.

LanguagePoints(語(yǔ)言點(diǎn)）:6.prior27LanguagePoints(語(yǔ)言點(diǎn)）:8.remindv.提醒某人注意某事或做某事DoIhavetoremindyouyetagain?還需要我再次提醒你嗎？remindersbofsth./sb.使某人回想起或意識(shí)到某人/某事Heremindsmeofhisbrother.他讓我想起他哥哥。9.revealv.make…known使…顯露出來(lái)，透露，泄漏revealsecrets,details,methods,faults,feelingsThesurveyrevealedthatthehousewasdamp.那房子經(jīng)檢視很潮濕。

LanguagePoints(語(yǔ)言點(diǎn)）:8.remind28Exercisesand

Keytoexercises:（1）1.匯總分錄summarizedentry2.分類賬賬戶ledgeraccount3.審計(jì)機(jī)構(gòu)audibleauthority4.現(xiàn)金分錄賬cashbook5.現(xiàn)金收支cashpaymentsandreceipts6.總賬賬戶generalledgeraccount7.日記賬journalproper8. 分類賬ledgerentry9. 賬戶余額accountbalance10. 試算表trialbalance(2)

BAD（3）FinishtheexercisesinthetextbookP68-P69

ExercisesandKeytoexercises29《金融專業(yè)英語(yǔ)》FinanceEnglish《金融專業(yè)英語(yǔ)》FinanceEnglish30UnitThree

PartAABalanceSheetUnitThree

PartAABalance31教學(xué)目的與要求（Teachingtargets）：helpstudentsknowclearaboutthecomponentsincludedintheBalanceSheet;studysomespecializedwordsandexpressionsrelatedtotheBalanceSheet;somenewbasicEnglishvocabulary教學(xué)重難點(diǎn)(Emphasesanddifficultpoints）someimportantvocabulary:balancesheet,fixedasset,tangibleasset,currentasset,currentliability,accruedassets,tradecredit,accrual,non-currentliabilities,redundancypayments,called-upsharecapital,revaluationreserve,etc.;generous,owe…to,allowfor,retain,provision,redundancy,premium,confirm,accountfor；ThecomponentsofaBalanceSheet;theunderstandingabouttheclassificationofassetsandliabilities.教學(xué)目的與要求（Teachingtargets）：32Theprincipleofmakingabalancesheet

assets=liabilities+owner’sequities

Currentassets+fixedassets=currentliabilities+non-currentliabilities+owner’sequitiesTheprincipleofmakingabala33金融英語(yǔ)課件(unit3)34LanguagePoints(語(yǔ)言點(diǎn))：

1.generousadj.慷慨的，大方的generouswithone’smoney用錢大方心地高尚的，無(wú)偏見的agenerousmind/spirit高尚的心，精神2.owev.owesth.tosb.欠某人債/將某事物歸因或歸功于某人Heowes$50tohisfather.他欠他父親$50。Heoweshissuccessmoretoluckthantoability.他認(rèn)為他的成功靠運(yùn)氣而不是自己能力。3.allowforsb./sth.在計(jì)算、估計(jì)、考慮時(shí)包括某人/某事Iwilltakeyouhalfanhourtogettothestation,allowingfortrafficdelays.把路上的耽擱算進(jìn)去，你要半小時(shí)才能到車站。

LanguagePoints(語(yǔ)言點(diǎn))：1.gene35LanguagePoints(語(yǔ)言點(diǎn))：

4.retainv.保持、保留weretainedtheoriginalfireplacewhenwedecoratedtheroom.我們裝修房間時(shí)保留了原來(lái)的壁爐。5.provisionn.供應(yīng)；供給、提供Thegovernmentisresponsiblefortheprovisionofmedicalservices.Provisionfor/againststh.(為將來(lái)或萬(wàn)一作的)準(zhǔn)備Provisionforhiswifeandchildren為妻子兒女的將來(lái)所作的準(zhǔn)備Provisionagainstpossibledisaster為防備可能發(fā)生的災(zāi)難而采取的措施LanguagePoints(語(yǔ)言點(diǎn))：4.reta36LanguagePoints(語(yǔ)言點(diǎn))：6.redundancyredundantadj.不必要的，多余的，冗繁的e.g.aparagraphwithoutaredundantword無(wú)一冗詞的一段文字（工人）被解雇的，失業(yè)的become/bemade/findoneselfredundant成為冗員被裁redundancyn.人浮于事；裁員ahighlevelofredundancyamongunskilledworkers非熟練工人的大量裁減裁減的工人200redundancieswereannouncedintheshipyardsLanguagePoints(語(yǔ)言點(diǎn))：6.redun37LanguagePoints(語(yǔ)言點(diǎn))：7.premiumn.保險(xiǎn)費(fèi)Yourfirstpremiumisnowdue.你第一期保險(xiǎn)費(fèi)到期。額外費(fèi)用、津貼、獎(jiǎng)金、花紅Apremiumof2percentispaidonlong-terminvestment.對(duì)長(zhǎng)期投資者可獲2％的獎(jiǎng)勵(lì)。atapremium溢價(jià)sharesaresellingatapremium.股票溢價(jià)出售。

LanguagePoints(語(yǔ)言點(diǎn))：7.premi38LanguagePoints(語(yǔ)言點(diǎn))8.confirmvt.使更堅(jiān)定，使更堅(jiān)固

Yourbehaviorhasonlyconfirmedinmyopinionofyou.你的行為反而更堅(jiān)定了我對(duì)你的看法。（進(jìn)一步）證實(shí)Itisconfirmedbyexperience.這已為經(jīng)驗(yàn)所證實(shí)。conformto遵守；符合Agoodcitizenisexpectedtoconformtothelawofhiscountry.一個(gè)公民應(yīng)遵守國(guó)家的法律。9.accountfor作某事物的解釋，解釋某事物的原因e.g.Hisillnessaccountsforhisabsence.他因病缺席Pleaseaccountforyourdisgracefulconduct.請(qǐng)對(duì)你的可恥行為作解釋。LanguagePoints(語(yǔ)言點(diǎn))8.confir39Exercisesand

Keytoexercises:(1)1. 資產(chǎn)負(fù)債表balancesheet2.固定資產(chǎn)fixedasset3.無(wú)形資產(chǎn)intangibleasset4.流動(dòng)資產(chǎn)currentasset5. 應(yīng)計(jì)收入accruedincome6. 流動(dòng)負(fù)債currentliabilities7.商業(yè)信貸tradecredit8.增值稅valueaddedtax9.中長(zhǎng)期借medium-termandlong-termborrowing10. 實(shí)收股份資本called-upsharecapital(2)ADBCB(3)Questions:WhatarethecomponentsofaBalanceSheet?ExercisesandKeytoexercises40UnitThree

PartBFinancialStatements

UnitThree

PartBFinancialS41教學(xué)目的與要求（Teachingtargets）：1.tohelpstudentstounderstandthepurposes,functionsandtypesoffinancialstatements,especiallythetypesoffinancialstatements.2.tohelpstudentstogetfamiliarwiththespecialEnglishwordsandexpressionsaboutfinancialstatements教學(xué)重難點(diǎn)(Emphasesanddifficultpoints）someimportantvocabulary:financialstatement，revenuesandexpenses，statementoffinancialposition，balancesheet，incomestatement，statementofcashflows，statementofowner’sequity，netincome，netloss，capitaltransactionthetypesoffinancialstatements.Someimportantspecialvocabularyandexpressions,eg,balancesheet,incomestatement,statementofcashflows,netloss,expense/expenditure,asof,revenue/income.教學(xué)目的與要求（Teachingtargets）：42Openingremarks90%oftherightdecisioncomesfrominformationandtherestfromjudgment.Question:Inanentity,wheredoestheinformationcome?

------accountants’information------thefinancialinformationisthemostimportantone

thefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements,whicharetheformalwrittenpapers

Openingremarks90%oftherigh43Typesoffinancialstatements

Balancesheet

Theincomestatement

Thestatementofowner’sequity

Statementofcashflows

Staticstatements:balancesheet

Dynamicstatements:incomestatement,statementofowner’sequity,[statementofcashflows]Typesoffinancialstatements441.Balancesheet:listsalltheassets,liabilities,andowner’sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.Likeasnapshotoftheentity.2.Theincomestatement:presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime,suchasamonthorayear.Likeamovingpictureoftheentity.1.Balancesheet:listsallth453.Thestatementofowner’sequity:presentsasummaryofthechangesthatoccurredintheowner’sequityoftheentityduringaspecifictimeperiod,suchasamonthorayear.Increasesinowner’sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod.Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod.4.Statementofcashflowsprovidesthein-flowandout-flowofcashandcashequivalentsofanequityinaspecificaccountingperiod.

3.Thestatementofowner’seq46LanguagePoints(語(yǔ)言點(diǎn))：

1.accountn.①賬單，賬目keeptheaccounts記賬②open/closeanaccount開/結(jié)束戶頭③

＝report報(bào)告，敘述eg.Shegavethepoliceafullaccountoftheincident.她把事件向警方作了詳細(xì)敘述。accountant會(huì)計(jì)師，會(huì)計(jì)員accounting會(huì)計(jì)學(xué)，會(huì)計(jì)2.revenue：＝incomen.收入publicrevenue公共收入arevenuetax財(cái)政稅difference：revenuereferstoacountry’s,butincomealwaysreferstoaprivateperson’seg:Thegovernment’srevenueismadeupchieflyofthemoneywepayintaxes.Whatisyourincomefromyourjob?LanguagePoints(語(yǔ)言點(diǎn))：1.acco47LanguagePoints(語(yǔ)言點(diǎn))：3.minus減，減去Sevenminusthreeequalsfour.Deduct減去，扣除Taxisdeductedfromyoursalary.稅款從薪金中扣除。加：add/plus減：minus乘：multiply除：divide4.specific,specialspecial①

特殊的，

②專門的specialist專家，specialize專攻specific①特定的，

②具體的，明確的specifyv.具體指定aspecificstyle獨(dú)特風(fēng)格foraspecificpurpose為了特定用途aspecificdemand具體要求specification明確說(shuō)明specific/generalconcrete/abstract

LanguagePoints(語(yǔ)言點(diǎn))：3.minus48LanguagePoints(語(yǔ)言點(diǎn))：5.expensen.花費(fèi)，代價(jià)，開銷anexpenseoftime/energy/cash時(shí)間、精力、現(xiàn)金的花費(fèi)。Anannualholidayisabigexpense.一年一度的假日是一筆大開銷。Expense/expenditureEg:MostchildreninGreatBritainareeducatedatthepubicexpense.attheexpense負(fù)擔(dān)其費(fèi)用attheexpenseofsb.花某人的錢，由某人負(fù)擔(dān)費(fèi)用Itisreportedthatthecitygovernmentcompletedtheprogramsatgreatexpense.以很大費(fèi)用，以很高代價(jià)。Expenditure花費(fèi)，支出。Thismonth’sexpenditure.正式用語(yǔ)：expendexpenditure普通用語(yǔ)：spendexpenseexpenditureoneducation教育經(jīng)費(fèi)；revenueandexpenditure收支LanguagePoints(語(yǔ)言點(diǎn))：5.expens49Exercisesand

Keytoexercises:（1）1.財(cái)務(wù)報(bào)表financialstatement2.收入和費(fèi)用revenuesandexpenses3.財(cái)務(wù)狀況報(bào)表statementoffinancialposition4.資產(chǎn)負(fù)債表balancesheet5.收益表incomestatement6.現(xiàn)金流動(dòng)表statementofcashflow7.業(yè)主權(quán)益表statementofowner’sequity8.凈收入netincome9.凈損失netloss10.資本交易capitaltransaction

(2)Questions:Whatarethedefinitionofeachfinancialstatement?ExercisesandKeytoexercises50UnitThree

PartCTheBookkeeping

UnitThree

PartCTheBookk51教學(xué)目的與要求（Teachingtargets）：Helpstudentsunderstandanimportantpartinaccounting;Studysomewords.教學(xué)重難點(diǎn)(Emphasesanddifficultpoints）someimportantvocabulary:summarizedentry,ledgeraccount,audibleauthority,cashbook,cashpaymentsandreceipts,generalledgeraccount,journalproper,ledgerentry,accountbalance,trialbalancetheunderstandingaboutthebriefknowledgeofthebookkeepingsystem教學(xué)目的與要求（Teachingtargets）：52Detailedexplanation:Abasicbookkeepingsystemcomprisesaledgerwhichcontainsaccounts,andprimeentryrecordswhichactas“collectors”and“summarizers”offinancialdata.基本簿記制度是由帳簿構(gòu)成，帳簿含有各種帳目和充當(dāng)財(cái)務(wù)數(shù)據(jù)的收集機(jī)和匯總器的基本帳目記錄?！癮ledger”和“primeentryrecords”是并列成分，兩者后的“which”都是引導(dǎo)定語(yǔ)從句，分別修飾它們。Whenfinalaccountsareprepared,thetradingandprofitandlossac