金融英语课件(unit3).ppt（纯ppt,不包含音视频素材）

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

17、sually the end of a month or a year.Like a snapshot of the entity.2.The income statement:presents a summary of the revenues and expenses of an entity as of a specific period of time,such as a month or a year.Like a moving picture of the entity.3.The statement of owners equity:presents a summary of t

18、he changes that occurred in the owners equity of the entity during a specific time period,such as a month or a year.Increases in owners equity arise from investments by the owner and from net income earned during the period.Decreases result from withdrawals by the owner and from a net loss for the p

19、eriod.4.Statement of cash flows provides the in-flow and out-flow of cash and cash equivalents of an equity in a specific accounting period.Language Points(语言点)：1.account n.账单，账目 keep the accounts 记账 open/close an account 开/结束户头 report 报告，叙述 eg.She gave the police a full account of the incident.她把事件

20、向警方作了详细叙述。accountant 会计师，会计员 accounting 会计学，会计2.revenue：income n.收入public revenue 公共收入 a revenue tax 财政税difference：revenue refers to a countrys,but income always refers to a private personseg:The governments revenue is made up chiefly of the money we pay in taxes.What is your income from your job?La

21、nguage Points(语言点)：3.minus 减，减去 Seven minus three equals four.Deduct 减去，扣除 Tax is deducted from your salary.税款从薪金中扣除。加：add/plus 减：minus 乘：multiply 除：divide4.specific,specialspecial 特殊的，专门的 specialist 专家，specialize 专攻specific 特定的，具体的，明确的specify v.具体指定 a specific style 独特风格 for a specific purpose 为了特定

22、用途 a specific demand 具体要求specification 明确说明specific/generalconcrete/abstract Language Points(语言点)：5.expense n.花费，代价，开销 an expense of time/energy/cash 时间、精力、现金的花费。An annual holiday is a big expense.一年一度的假日是一笔大开销。Expense/expenditure Eg:Most children in Great Britain are educated at the pubic expense.a

23、t the expense 负担其费用 at the expense of sb.花某人的钱，由某人负担费用 It is reported that the city government completed the programs at great expense.以很大费用，以很高代价。Expenditure 花费，支出。This months expenditure.正式用语：expend expenditure 普通用语：spend expense expenditure on education 教育经费；revenue and expenditure 收支Exercises an

24、d Key to exercises:（1）1.财务报表 financial statement 2.收入和费用 revenues and expenses 3.财务状况报表 statement of financial position 4.资产负债表balance sheet 5.收益表 income statement 6.现金流动表 statement of cash flow 7.业主权益表 statement of owners equity 8.净收入 net income 9.净损失net loss 10.资本交易 capital transaction(2)Questions

25、:What are the definition of each financial statement?Unit Three Part C The Bookkeeping 教学目的与要求（Teaching targets）：Help students understand an important part in accounting;Study some words.教学重难点(Emphases and difficult points）some important vocabulary:summarized entry,ledger account,audible authority,c

26、ash book,cash payments and receipts,general ledger account,journal proper,ledger entry,account balance,trial balancethe understanding about the brief knowledge of the bookkeeping systemDetailed explanation:A basic bookkeeping system comprises a ledger which contains accounts,and prime entry records

27、which act as“collectors”and“summarizers”of financial data.基本簿记制度是由帐簿构成，帐簿含有各种帐目和充当财务数据的收集机和汇总器的基本帐目记录。“a ledger”和“prime entry records”是并列成分，两者后的“which”都是引导定语从句，分别修饰它们。When final accounts are prepared,the trading and profit and loss accounts are indeed debit and credit accounts in their own right,con

28、forming to normal double entry principles.当编制试算账时，按照一般的复试簿记原则，交易账和损益账凭本身的性质确实是借记账和贷记账。Language Points(语言点）:1.ledger n.分类帐、总帐、账簿account n.账户、账目2.audible adj.听得见的He voice was scarcely audible above the noise of the wind 在风中，她的声音几乎听不见。audit n./v.审计、查账（常为一年一度的）auditor n.审计员、查账人3.journal n.报纸；定期刊物e.g.a t

29、rade journal 贸易杂志The Wall Street Journal华尔街日报日记、日志、流水帐He kept a journal of his wanderings across Asia.Journalist 新闻工作者、新闻记者journalism 新闻业、新闻工作Language Points(语言点）:4.conform(to sth)符合或遵守（规则、准则）e.g.The building does not conform to safety regulations.Conform with/to sth 与某事物相符合或相一致His ideas do not conf

30、orm with mine.他的想法跟我的不一致。Confirm v.证实、证明（报告、意见）正确性；确认The rumors of an attack were later confirmed.5.in ones own right 凭本身的权利、资格等e.g.She is a peeress in her own right.That is to say,its not merely by marriage to a peer.她本身就是贵族。（并非因嫁给了贵族）Language Points(语言点）:6.prior to 在之前We received no notification p

31、rior to todays date.我们今日前未获通知。Prior adj.较早的，居先的、较重要的They have a prior claim to the property.他们有优先得该房地产的权利。7.apparent adj.清楚易见或易懂；明显；显然Certain problems were apparent from the outset.It became apparent that she was going to die.很明显她快要死了。表面上的He apparent indifference made him even more nervous.Language

32、Points(语言点）:8.remind v.提醒某人注意某事或做某事Do I have to remind you yet again?还需要我再次提醒你吗？reminder sb of sth./sb.使某人回想起或意识到某人/某事He reminds me of his brother.他让我想起他哥哥。9.reveal v.make known 使显露出来，透露，泄漏reveal secrets,details,methods,faults,feelingsThe survey revealed that the house was damp.那房子经检视很潮湿。Exercises a

33、nd Key to exercises:（1）1.汇总分录 summarized entry 2.分类账账户 ledger account 3.审计机构 audible authority 4.现金分录账 cash book 5.现金收支 cash payments and receipts 6.总账账户 general ledger account 7.日记账 journal proper 8.分类账 ledger entry 9.账户余额 account balance 10.试算表 trial balance(2)BAD（3）Finish the exercises in the textbook P68-P69