金融英语课件(unit3).ppt(纯ppt,不包含音视频素材)
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- 金融 英语 课件 unit3
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1、金融专业英语金融专业英语Finance EnglishUnit Three Part A A Balance Sheet 教学目的与要求(Teaching targets):help students know clear about the components included in the Balance Sheet;study some specialized words and expressions related to the Balance Sheet;some new basic English vocabulary 教学重难点(Emphases and difficult
2、points)some important vocabulary:balance sheet,fixed asset,tangible asset,current asset,current liability,accrued assets,trade credit,accrual,non-current liabilities,redundancy payments,called-up share capital,revaluation reserve,etc.;generous,owe to,allow for,retain,provision,redundancy,premium,con
3、firm,account for;The components of a Balance Sheet;the understanding about the classification of assets and liabilities.The principle of making a balance sheet assets=liabilities+owners equities Current assets+fixed assets=current liabilities+non-current liabilities+owners equitiesTangible assets La
4、nd,building,etc.Intangible assets Patents,trade marks,brand names Fixed assets Fixed asset investments Stocks Owed money of others Debtors Trade debt,accrued income Short-term investments Assets Current assets cash From bank Short-term borrowings Issuing certain security Trade credit Current liabili
5、ties Current creditors accruals Medium-term,long-term borrowings liabilities Non-current liabilities Non-current creditors Owners equity Capital and reserves Language Points(语言点):1.generous adj.慷慨的,大方的generous with ones money 用钱大方心地高尚的,无偏见的a generous mind/spirit 高尚的心,精神2.owe v.owe sth.to sb.欠某人债/将某事
6、物归因或归功于某人He owes$50 to his father.他欠他父亲$50。He owes his success more to luck than to ability.他认为他的成功靠运气而不是自己能力。3.allow for sb./sth.在计算、估计、考虑时包括某人/某事I will take you half an hour to get to the station,allowing for traffic delays.把路上的耽搁算进去,你要半小时才能到车站。Language Points(语言点):4.retain v.保持、保留we retained the
7、original fireplace when we decorated the room.我们装修房间时保留了原来的壁炉。5.provision n.供应;供给、提供The government is responsible for the provision of medical services.Provision for/against sth.(为将来或万一作的)准备Provision for his wife and children 为妻子儿女的将来所作的准备Provision against possible disaster为防备可能发生的灾难而采取的措施Language P
8、oints(语言点):6.redundancy redundant adj.不必要的,多余的,冗繁的e.g.a paragraph without a redundant word 无一冗词的一段文字(工人)被解雇的,失业的become/be made/find oneself redundant成为冗员被裁redundancy n.人浮于事;裁员a high level of redundancy among unskilled workers 非熟练工人的大量裁减裁减的工人200 redundancies were announced in the shipyardsLanguage Po
9、ints(语言点):7.premium n.保险费Your first premium is now due.你第一期保险费到期。额外费用、津贴、奖金、花红A premium of 2 percent is paid on long-term investment.对长期投资者可获2的奖励。at a premium 溢价shares are selling at a premium.股票溢价出售。Language Points(语言点)8.confirm vt.使更坚定,使更坚固 Your behavior has only confirmed in my opinion of you.你的行
10、为反而更坚定了我对你的看法。(进一步)证实It is confirmed by experience.这已为经验所证实。conform to 遵守;符合A good citizen is expected to conform to the law of his country.一个公民应遵守国家的法律。9.account for 作某事物的解释,解释某事物的原因e.g.His illness accounts for his absence.他因病缺席Please account for your disgraceful conduct.请对你的可耻行为作解释。Exercises and K
11、ey to exercises:(1)1.资产负债表 balance sheet 2.固定资产 fixed asset 3.无形资产 intangible asset 4.流动资产 current asset 5.应计收入 accrued income 6.流动负债 current liabilities 7.商业信贷 trade credit 8.增值税 value added tax 9.中长期借medium-term and long-term borrowing 10.实收股份资本 called-up share capital(2)ADBCB(3)Questions:What are
12、 the components of a Balance Sheet?Unit Three Part B Financial Statements 教学目的与要求(Teaching targets):1.to help students to understand the purposes,functions and types of financial statements,especially the types of financial statements.2.to help students to get familiar with the special English words
13、 and expressions about financial statements 教学重难点(Emphases and difficult points)some important vocabulary:financial statement,revenues and expenses,statement of financial position,balance sheet,income statement,statement of cash flows,statement of owners equity,net income,net loss,capital transactio
14、nthe types of financial statements.Some important special vocabulary and expressions,eg,balance sheet,income statement,statement of cash flows,net loss,expense/expenditure,as of,revenue/income.Opening remarks90%of the right decision comes from information and the rest from judgment.Question:In an en
15、tity,where does the information come?-accountants information-the financial information is the most important one the financial information is always reported to the managers by the accountants in the financial statements,which are the formal written papers Types of financial statements Balance shee
16、t The income statement The statement of owners equity Statement of cash flows Static statements:balance sheet Dynamic statements:income statement,statement of owners equity,statement of cash flows 1.Balance sheet:lists all the assets,liabilities,and owners equity of an entity as of a specific date,u
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