会计英语教案(2)
asset(资产)：
current assets(流动资产)
fixed assets（固定资产）
intangible assets（无形资产）
liability(负债)
current liability(流动负债)
non-current liability（非流动负债）
owner’s equity(所有者权益)
capital(资本) stockholder’s equity(股东权益)
revenue(收入)
merchandising businesses 流通业
expense(费用)
dividend payments 支付股利
profit(利润)
net income 净利润
net loss 净亏损
accounting elements in the accounting equation
Homework
After the teacher let the Ss learn the words and phrases, and then analysis the definition of the accounting, and the accounting elements, then the teacher will give the Ss some time to do the exercise, so that they can know better about the knowledge.
1.1 the accounting elements include assets, liabilities, revenue, expense, profit, and owner’s equity.
1.2 such things as cash, accounts receivables, inventory, supplies, equipment, buildings, and land, etc. are included in assets.
1.3 liabilities are debts of a business.
1.4 the net assets of a business are called owner’s equity.
1.5 cash borrowed from a bank is not revenue but simply liability.
1.6 expenses are the decrease in owner’s equity caused by the company’s revenue-producing operations.
1.7 profit is the excess of revenue over expenses for the accounting period.
1.8 the accounting equation is: asset =liabilities + owner’s equity
1.9 record the following transaction in the accounting equation: bought an automobile for $9,800, paying
$3,000 cash and giving a note for the balance.
assets = liabilities + owner’s equity
Cash and equipment notes payable
Balance $15,000 = $ 15,000
Entry $3,000+$9,800 $6,800 + $15,000
Balance $12,000+$9,800 = $6,800 + $15,000
$21,800 = $21,800
课后教学效果自评:
This class finished basically according to the teaching plan. Most students answered the questions actively and finished carefully the tasks the teacher gave. Students can grasp the important points of this class.
