1、2021/3/111 WELCOME! vHavent seen you for some time! 2021/3/112 罗定市中等职业技术学校 李金梅 会计英语会计英语 Accounting English 2021/3/113 vWhy do we learn Accounting English? vWhat are the learning objectives of Accounting English? vIs Accounting English difficult? 2021/3/114 Suggestions for study vPreviewing the text。

2、is very important. vAn English Chinese Dictionary of Accounting ， 英汉双解财会词典英汉双解财会词典 2021/3/115 UNIT 1 An Introduction to Accounting 2021/3/116 Learning Objectives vExplain the definition of accounting;
vUnderstand the basic function of accounting;
vAs certain the users of accounting information and kno 。

3、w why they need the information;
vUnderstand the types of accounting information;
vHave a general idea of the professional fields of accounting and their duties. vLearn the accounting terms in this chapter and use them in the translation task. 2021/3/117 vAccount 账户账户 asset account 资产账户资产账户 vAccount 。

4、ing 会计（学）会计（学）I majored in accounting. vAccountancy 会计工作、会计学会计工作、会计学 vAccountant 会计师会计师 I want to be an accountant. Bean Counter 数豆子的人数豆子的人 vDifferent expressions about “ 企业企业” in English Business Enterprise Firm Company Corporation 2021/3/118 Read Part I and answer the following questions: 1.Accoun 。

5、ting is a special _ of business. 2.What is the purpose of accounting? 3. Who are the accounting users?（使用者) 4.What are three basic accounting elements? Step OneStep One Lead in the new lesson 2021/3/119 1、What is Accounting? Accounting is a special _ of business. language 会计是一种特殊的商业用语 。
会计是一种特殊的商业用语 。
。

6、2021/3/1110 The purpose of accounting is to provide useful information for different users in order to make their decisions.(作出决定） provide sth for sb.为某人提供某物为某人提供某物 Eg. Our school often provides delicious food for us . in order to 目的目的/为了为了 Eg. We study hard in order to make a contribution to the so 。

7、ciety 2 2、What is the purpose of the What is the purpose of the accounting? accounting? 2021/3/1111 3、Users of Accounting Information(会计信息的使用者）会计信息的使用者） Owners 业主业主,managers经理经理 ,creditors 债权人债权人, governments agencies 政府机构政府机构,customers , 顾客顾客labor unions工会工会, and competitors对手对手 2021/3/1112 Revenue 。

8、 收入收入 Expenses 费用费用 Profits 利润利润 Assets 资产资产 Liabilities 负债负债 Owners equity 业主权益业主权益/所有者权益所有者权益 4、Three basic accounting elements （会计的三个基本要素（会计的三个基本要素 ） They exist in every business entity. 4、Three basic accounting elements （会计的三个基本要素（会计的三个基本要素 ） 2021/3/1113 5、Accounting equation v 资产资产 = 负债负债 + 所有者 。

9、权益所有者权益 equal plusplus minus =AssetsLiabilities Owners equity + Assets - Liabilities = Owners equityAssets - Liabilities = Owners equity vNet assets = Owners equityNet assets = Owners equity = + - - 2021/3/1114 v1、Express 表示表示 v2、Equity are divided into liabilities and owners equity. divide into 把把. 。

10、分成分成. eg: We will divide the students into three groups. 3、the third can be calculate (compute ) . 计算出来计算出来 6、Useful expressions 4. Under the business entity principle 在企业实体原则下在企业实体原则下 5、the accounting elements are affected （相互影响）（相互影响） by each other . 6、The accounting equation must be in balance.(平 。

11、衡）平衡） 2021/3/1115 7、Read the phrases and text 8. Do some exercises: Do some exercises: C to E or E to CC to E or E to C asset _ liability _ equity _ special language _ useful information_ make decision_ accounting element _ 资产资产 权益权益 特别的言语特别的言语 会计要素会计要素 有用的信息有用的信息 作出决策作出决策 负债负债 2021/3/1116 2. Comple 。

12、te the following sentences. v1)Accounting is a _ _ of business. v2) The purpose of accounting is to provide _ to make _. v3) There are three basic accounting elements :_ _ and _. v4)At all times, the accounting equation must be in _. v5)Equities are divided into _ and _. special language useful info 。

13、rmation decisions assets liabilities owners equity balance liabilities owners equity 2021/3/1117 Step 4、Sum up: 1、The accounting purpose and elements. 2、Users of Accounting Information. 2021/3/1118 v1. Finish B. Reading Part 1 EX.1 and 2 v 2. Read the text by heart vStep 5Step 5、Homework:Homework: 2 。

14、021/3/1119 UNIT ONE Financial Position and Accounting Equation vFinancial position: economic resources belonging to a company and the claims (equities) against those resources at a point in time. vEconomic resources = equities vEconomic resources =creditors equity + owners equity vAccounting equatio 。

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