复旦大学：《学术英语（管理科学）Academic English for Business》学术英语综合素养教学课件_Unit 8 Accounting Text A What is accounting

Unit 8 Accounting Text a What is accounting

Unit 8 Accounting Text A What is accounting

Lead-in mportance of accounting Accounting is very important to ° Managers ●| nvestors Lenders Suppliers Without accounting information, a firm cannot operate in a very competitive world

Lead-in • Importance of accounting Accounting is very important to • Managers • Investors • Lenders • Suppliers Without accounting information, a firm cannot operate in a very competitive world

Reading and researching Analogy(类比): Para. 10 personal accounting/accountants → Para. 11 accounting in a much larger scale, in the business world

Reading and researching: • Analogy (类比): • Para. 10 personal accounting/accountants  • Para. 11 accounting in a much larger scale, in the business world

Reading and researching Analogy(类比 Managing one's own personal accounting system Making records in check ledger Identifying one s cash inflows and outflows Helping to make decisions on future purchases and expenses Accounting in a much larger scale, in the business world An accounting system

Reading and researching • Analogy (类比): • Managing one’s own personal accounting system – Making records in check ledger – Identifying one’s cash inflows and outflows – Helping to make decisions on future purchases and expenses • Accounting in a much larger scale, in the business world – An accounting system

Reading and researching Para.7,8, 9: Definition of accounting its role in the business world Definition(para. 7): Accounting is a system by Which economic information is identified ecorded, summarized and reported for the use of decision-makers

Reading and researching • Para. 7, 8, 9: Definition of accounting, its role in the business world • Definition (para. 7): Accounting is a system by which economic information is identified, recorded, summarized and reported for the use of decision-makers

Reading and researching The role of accounting in the business world (para. 8-9): the language of business Language: the use of sounds and words to communicate→ The language of business the use of financial records to do business Tracking all of the activities of an organization Aiding decision-making

Reading and researching • The role of accounting in the business world (para. 8-9): the language of business • Language: the use of sounds and words to communicate  • The language of business: the use of financial records to do business • Tracking all of the activities of an organization • Aiding decision-making

Reading and researching Para. 5: Accounting in business practice External audits by public accountants required for public companies Tax professionals to help interpret the tax laws; Accountants to ensure the accuracy of a companys financial records Overview questions: pp. 178-179 Qs 4-6

Reading and researching Para. 5: Accounting in business practice • External audits by public accountants required for public companies; • Tax professionals to help interpret the tax laws; • Accountants to ensure the accuracy of a company’s financial records • Overview questions: pp. 178-179 Qs 4-6

peclallzed vocabulary pp.179-180Task1 1 financial implications 6 audit oversight(para (para 9, L4) 4, last L) 2 hidden debt (para. 3, 7 accounting profession (para. 5, L1 3 tax laws(para. 5, L4).8 public company 4 cash position(para. 10, (para. 5,L3) last L) 9 financial oversight 5 financial policy (para. 4, last L) ·10 economic information(para. 7, L2)

Specialized vocabulary: pp. 179-180 Task 1 • 1 financial implications (para 9, L4) • 2 hidden debt (para. 3, L3) • 3 tax laws (para. 5, L4) • 4 cash position (para. 10, last L) • 5 financial policy • 6 audit oversight (para. 4, last L) • 7 accounting profession (para. 5, L1) • 8 public company (para.5, L3) • 9 financial oversight (para. 4, last L) • 10 economic information (para. 7, L2)

peclallzed vocabulary pp.179-180Task1 1 financial implications 6 audit oversight(para. 4, (paa9,L4)h财务影响asL)c审计监督 2 hidden debt (para. 3, L3). 7 accounting profession i隐形债务 (paa.5,11)d会计职业 3 tax laws(para. 5, L4e.8 public company (para.5 税法 L3)a上方公司 4 cash position(para. 10 9 financial oversight(para last l)g现金头y 4|astL)b金融监管 ·5 financial policy j金融 10 economic information 政策 (para.7,L2)f经济情捉

Specialized vocabulary: pp. 179-180 Task 1 • 1 financial implications (para 9, L4) h 财务影响 • 2 hidden debt (para. 3, L3) i 隐形债务 • 3 tax laws (para. 5, L4) e 税法 • 4 cash position (para. 10, last L) g 现金头寸 • 5 financial policy j 金融 政策 • 6 audit oversight (para. 4, last L) c 审计监督 • 7 accounting profession (para. 5, L1) d 会计职业 • 8 public company (para.5, L3) a 上市公司 • 9 financial oversight (para. 4, last L) b 金融监管 • 10 economic information (para. 7, L2) f 经济情报

Specialized vocabulary pp.179-180Task1 Filll in blanks 1 External audit 2 accounting rules 3 an accounting system 4 cash inflows and outflows 5 public accountants 6 checking account 7 deposit and withdrawal 8 financial records

Specialized vocabulary: pp. 179-180 Task 1 Fill in blanks: 1 External audit 2 accounting rules 3 an accounting system 4 cash inflows and outflows 5 public accountants 6 checking account 7 deposit and withdrawal 8 financial records