《金融專業英語》FinanceEnglish《金融專業英語》FinanceEnglish1UnitThree

PartAABalanceSheetUnitThree

PartAABalance2教學目的與要求（Teachingtargets）：helpstudentsknowclearaboutthecomponentsincludedintheBalanceSheet;studysomespecializedwordsandexpressionsrelatedtotheBalanceSheet;somenewbasicEnglishvocabulary教學重難點(Emphasesanddifficultpoints）someimportantvocabulary:balancesheet,fixedasset,tangibleasset,currentasset,currentliability,accruedassets,tradecredit,accrual,non-currentliabilities,redundancypayments,called-upsharecapital,revaluationreserve,etc.;generous,owe…to,allowfor,retain,provision,redundancy,premium,confirm,accountfor；ThecomponentsofaBalanceSheet;theunderstandingabouttheclassificationofassetsandliabilities.教學目的與要求（Teachingtargets）：3Theprincipleofmakingabalancesheet

assets=liabilities+owner’sequities

Currentassets+fixedassets=currentliabilities+non-currentliabilities+owner’sequitiesTheprincipleofmakingabala4金融英語課件(unit3)5LanguagePoints(語言點)：

1.generousadj.慷慨的，大方的generouswithone’smoney用錢大方心地高尚的，無偏見的agenerousmind/spirit高尚的心，精神2.owev.owesth.tosb.欠某人債/將某事物歸因或歸功于某人Heowes$50tohisfather.他欠他父親$50。Heoweshissuccessmoretoluckthantoability.他認為他的成功靠運氣而不是自己能力。3.allowforsb./sth.在計算、估計、考慮時包括某人/某事Iwilltakeyouhalfanhourtogettothestation,allowingfortrafficdelays.把路上的耽擱算進去，你要半小時才能到車站。

LanguagePoints(語言點)：1.gene6LanguagePoints(語言點)：

4.retainv.保持、保留weretainedtheoriginalfireplacewhenwedecoratedtheroom.我們裝修房間時保留了原來的壁爐。5.provisionn.供應；供給、提供Thegovernmentisresponsiblefortheprovisionofmedicalservices.Provisionfor/againststh.(為將來或萬一作的)準備Provisionforhiswifeandchildren為妻子兒女的將來所作的準備Provisionagainstpossibledisaster為防備可能發生的災難而采取的措施LanguagePoints(語言點)：4.reta7LanguagePoints(語言點)：6.redundancyredundantadj.不必要的，多余的，冗繁的e.g.aparagraphwithoutaredundantword無一冗詞的一段文字（工人）被解雇的，失業的become/bemade/findoneselfredundant成為冗員被裁redundancyn.人浮于事；裁員ahighlevelofredundancyamongunskilledworkers非熟練工人的大量裁減裁減的工人200redundancieswereannouncedintheshipyardsLanguagePoints(語言點)：6.redun8LanguagePoints(語言點)：7.premiumn.保險費Yourfirstpremiumisnowdue.你第一期保險費到期。額外費用、津貼、獎金、花紅Apremiumof2percentispaidonlong-terminvestment.對長期投資者可獲2％的獎勵。atapremium溢價sharesaresellingatapremium.股票溢價出售。

LanguagePoints(語言點)：7.premi9LanguagePoints(語言點)8.confirmvt.使更堅定，使更堅固

Yourbehaviorhasonlyconfirmedinmyopinionofyou.你的行為反而更堅定了我對你的看法。（進一步）證實Itisconfirmedbyexperience.這已為經驗所證實。conformto遵守；符合Agoodcitizenisexpectedtoconformtothelawofhiscountry.一個公民應遵守國家的法律。9.accountfor作某事物的解釋，解釋某事物的原因e.g.Hisillnessaccountsforhisabsence.他因病缺席Pleaseaccountforyourdisgracefulconduct.請對你的可恥行為作解釋。LanguagePoints(語言點)8.confir10Exercisesand

Keytoexercises:(1)1. 資產負債表balancesheet2.固定資產fixedasset3.無形資產intangibleasset4.流動資產currentasset5. 應計收入accruedincome6. 流動負債currentliabilities7.商業信貸tradecredit8.增值稅valueaddedtax9.中長期借medium-termandlong-termborrowing10. 實收股份資本called-upsharecapital(2)ADBCB(3)Questions:WhatarethecomponentsofaBalanceSheet?ExercisesandKeytoexercises11UnitThree

PartBFinancialStatements

UnitThree

PartBFinancialS12教學目的與要求（Teachingtargets）：1.tohelpstudentstounderstandthepurposes,functionsandtypesoffinancialstatements,especiallythetypesoffinancialstatements.2.tohelpstudentstogetfamiliarwiththespecialEnglishwordsandexpressionsaboutfinancialstatements教學重難點(Emphasesanddifficultpoints）someimportantvocabulary:financialstatement，revenuesandexpenses，statementoffinancialposition，balancesheet，incomestatement，statementofcashflows，statementofowner’sequity，netincome，netloss，capitaltransactionthetypesoffinancialstatements.Someimportantspecialvocabularyandexpressions,eg,balancesheet,incomestatement,statementofcashflows,netloss,expense/expenditure,asof,revenue/income.教學目的與要求（Teachingtargets）：13Openingremarks90%oftherightdecisioncomesfrominformationandtherestfromjudgment.Question:Inanentity,wheredoestheinformationcome?

------accountants’information------thefinancialinformationisthemostimportantone

thefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements,whicharetheformalwrittenpapers

Openingremarks90%oftherigh14Typesoffinancialstatements

Balancesheet

Theincomestatement

Thestatementofowner’sequity

Statementofcashflows

Staticstatements:balancesheet

Dynamicstatements:incomestatement,statementofowner’sequity,[statementofcashflows]Typesoffinancialstatements151.Balancesheet:listsalltheassets,liabilities,andowner’sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.Likeasnapshotoftheentity.2.Theincomestatement:presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime,suchasamonthorayear.Likeamovingpictureoftheentity.1.Balancesheet:listsallth163.Thestatementofowner’sequity:presentsasummaryofthechangesthatoccurredintheowner’sequityoftheentityduringaspecifictimeperiod,suchasamonthorayear.Increasesinowner’sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod.Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod.4.Statementofcashflowsprovidesthein-flowandout-flowofcashandcashequivalentsofanequityinaspecificaccountingperiod.

3.Thestatementofowner’seq17LanguagePoints(語言點)：

1.accountn.①賬單，賬目keeptheaccounts記賬②open/closeanaccount開/結束戶頭③

＝report報告，敘述eg.Shegavethepoliceafullaccountoftheincident.她把事件向警方作了詳細敘述。accountant會計師，會計員accounting會計學，會計2.revenue：＝incomen.收入publicrevenue公共收入arevenuetax財政稅difference：revenuereferstoacountry’s,butincomealwaysreferstoaprivateperson’seg:Thegovernment’srevenueismadeupchieflyofthemoneywepayintaxes.Whatisyourincomefromyourjob?LanguagePoints(語言點)：1.acco18LanguagePoints(語言點)：3.minus減，減去Sevenminusthreeequalsfour.Deduct減去，扣除Taxisdeductedfromyoursalary.稅款從薪金中扣除。加：add/plus減：minus乘：multiply除：divide4.specific,specialspecial①

特殊的，

②專門的specialist專家，specialize專攻specific①特定的，

②具體的，明確的specifyv.具體指定aspecificstyle獨特風格foraspecificpurpose為了特定用途aspecificdemand具體要求specification明確說明specific/generalconcrete/abstract

LanguagePoints(語言點)：3.minus19LanguagePoints(語言點)：5.expensen.花費，代價，開銷anexpenseoftime/energy/cash時間、精力、現金的花費。Anannualholidayisabigexpense.一年一度的假日是一筆大開銷。Expense/expenditureEg:MostchildreninGreatBritainareeducatedatthepubicexpense.attheexpense負擔其費用attheexpenseofsb.花某人的錢，由某人負擔費用Itisreportedthatthecitygovernmentcompletedtheprogramsatgreatexpense.以很大費用，以很高代價。Expenditure花費，支出。Thismonth’sexpenditure.正式用語：expendexpenditure普通用語：spendexpenseexpenditureoneducation教育經費；revenueandexpenditure收支LanguagePoints(語言點)：5.expens20Exercisesand

Keytoexercises:（1）1.財務報表financialstatement2.收入和費用revenuesandexpenses3.財務狀況報表statementoffinancialposition4.資產負債表balancesheet5.收益表incomestatement6.現金流動表statementofcashflow7.業主權益表statementofowner’sequity8.凈收入netincome9.凈損失netloss10.資本交易capitaltransaction

(2)Questions:Whatarethedefinitionofeachfinancialstatement?ExercisesandKeytoexercises21UnitThree

PartCTheBookkeeping

UnitThree

PartCTheBookk22教學目的與要求（Teachingtargets）：Helpstudentsunderstandanimportantpartinaccounting;Studysomewords.教學重難點(Emphasesanddifficultpoints）someimportantvocabulary:summarizedentry,ledgeraccount,audibleauthority,cashbook,cashpaymentsandreceipts,generalledgeraccount,journalproper,ledgerentry,accountbalance,trialbalancetheunderstandingaboutthebriefknowledgeofthebookkeepingsystem教學目的與要求（Teachingtargets）：23Detailedexplanation:Abasicbookkeepingsystemcomprisesaledgerwhichcontainsaccounts,andprimeentryrecordswhichactas“collectors”and“summarizers”offinancialdata.基本簿記制度是由帳簿構成，帳簿含有各種帳目和充當財務數據的收集機和匯總器的基本帳目記錄。“aledger”和“primeentryrecords”是并列成分，兩者后的“which”都是引導定語從句，分別修飾它們。Whenfinalaccountsareprepared,thetradingandprofitandlossaccountsareindeeddebitandcreditaccountsintheirownright,conformingtonormaldoubleentryprinciples.當編制試算賬時，按照一般的復試簿記原則，交易賬和損益賬憑本身的性質確實是借記賬和貸記賬。Detailedexplanation:Abasicb24LanguagePoints(語言點）:

1.ledgern.分類帳、總帳、賬簿accountn.賬戶、賬目2.audibleadj.聽得見的Hevoicewasscarcelyaudibleabovethenoiseofthewind在風中，她的聲音幾乎聽不見。auditn./v.審計、查賬（常為一年一度的）auditorn.審計員、查賬人3.journaln.①報紙；定期刊物e.g.atradejournal貿易雜志TheWallStreetJournal華爾街日報②日記、日志、流水帳HekeptajournalofhiswanderingsacrossAsia.Journalist新聞工作者、新聞記者journalism新聞業、新聞工作LanguagePoints(語言點）:1.ledge25LanguagePoints(語言點）:4.conform(tosth)符合或遵守（規則、準則）e.g.Thebuildingdoesnotconformtosafetyregulations.Conformwith/tosth與某事物相符合或相一致Hisideasdonotconformwithmine.他的想法跟我的不一致。Confirmv.證實、證明（報告、意見）正確性；確認Therumorsofanattackwerelaterconfirmed.5.inone’sownright憑本身的權利、資格等e.g.Sheisapeeressinherownright.Thatistosay,it’snotmerelybymarriagetoapeer.她本身就是貴族。（并非因嫁給了貴族）LanguagePoints(語言點）:4.confor26LanguagePoints(語言點）:6.priorto在…之前Wereceivednonotificationpriortotoday’sdate.我們今日前未獲通知。Prioradj.較早的，居先的、較重要的Theyhaveapriorclaimtotheproperty.他們有優先得該房地產的權利。7.apparentadj.①清楚易見或易懂；明顯；顯然Certainproblemswereapparentfromtheoutset.Itbecameapparentthatshewasgoingtodie.很明顯她快要死了。②表面上的Heapparentindifferencemadehimevenmorenervous.

LanguagePoints(語言點）:6.prior27LanguagePoints(語言點）:8.remindv.提醒某人注意某事或做某事DoIhavetoremindyouyetagain?還需要我再次提醒你嗎？remindersbofsth./sb.使某人回想起或意識到某人/某事Heremindsmeofhisbrother.他讓我想起他哥哥。9.revealv.make…known使…顯露出來，透露，泄漏revealsecrets,details,methods,faults,feelingsThesurveyrevealedthatthehousewasdamp.那房子經檢視很潮濕。

LanguagePoints(語言點）:8.remind28Exercisesand

Keytoexercises:（1）1.匯總分錄summarizedentry2.分類賬賬戶ledgeraccount3.審計機構audibleauthority4.現金分錄賬cashbook5.現金收支cashpaymentsandreceipts6.總賬賬戶generalledgeraccount7.日記賬journalproper8. 分類賬ledgerentry9. 賬戶余額accountbalance10. 試算表trialbalance(2)

BAD（3）FinishtheexercisesinthetextbookP68-P69

ExercisesandKeytoexercises29《金融專業英語》FinanceEnglish《金融專業英語》FinanceEnglish30UnitThree

PartAABalanceSheetUnitThree

PartAABalance31教學目的與要求（Teachingtargets）：helpstudentsknowclearaboutthecomponentsincludedintheBalanceSheet;studysomespecializedwordsandexpressionsrelatedtotheBalanceSheet;somenewbasicEnglishvocabulary教學重難點(Emphasesanddifficultpoints）someimportantvocabulary:balancesheet,fixedasset,tangibleasset,currentasset,currentliability,accruedassets,tradecredit,accrual,non-currentliabilities,redundancypayments,called-upsharecapital,revaluationreserve,etc.;generous,owe…to,allowfor,retain,provision,redundancy,premium,confirm,accountfor；ThecomponentsofaBalanceSheet;theunderstandingabouttheclassificationofassetsandliabilities.教學目的與要求（Teachingtargets）：32Theprincipleofmakingabalancesheet

assets=liabilities+owner’sequities

Currentassets+fixedassets=currentliabilities+non-currentliabilities+owner’sequitiesTheprincipleofmakingabala33金融英語課件(unit3)34LanguagePoints(語言點)：

1.generousadj.慷慨的，大方的generouswithone’smoney用錢大方心地高尚的，無偏見的agenerousmind/spirit高尚的心，精神2.owev.owesth.tosb.欠某人債/將某事物歸因或歸功于某人Heowes$50tohisfather.他欠他父親$50。Heoweshissuccessmoretoluckthantoability.他認為他的成功靠運氣而不是自己能力。3.allowforsb./sth.在計算、估計、考慮時包括某人/某事Iwilltakeyouhalfanhourtogettothestation,allowingfortrafficdelays.把路上的耽擱算進去，你要半小時才能到車站。

LanguagePoints(語言點)：1.gene35LanguagePoints(語言點)：

4.retainv.保持、保留weretainedtheoriginalfireplacewhenwedecoratedtheroom.我們裝修房間時保留了原來的壁爐。5.provisionn.供應；供給、提供Thegovernmentisresponsiblefortheprovisionofmedicalservices.Provisionfor/againststh.(為將來或萬一作的)準備Provisionforhiswifeandchildren為妻子兒女的將來所作的準備Provisionagainstpossibledisaster為防備可能發生的災難而采取的措施LanguagePoints(語言點)：4.reta36LanguagePoints(語言點)：6.redundancyredundantadj.不必要的，多余的，冗繁的e.g.aparagraphwithoutaredundantword無一冗詞的一段文字（工人）被解雇的，失業的become/bemade/findoneselfredundant成為冗員被裁redundancyn.人浮于事；裁員ahighlevelofredundancyamongunskilledworkers非熟練工人的大量裁減裁減的工人200redundancieswereannouncedintheshipyardsLanguagePoints(語言點)：6.redun37LanguagePoints(語言點)：7.premiumn.保險費Yourfirstpremiumisnowdue.你第一期保險費到期。額外費用、津貼、獎金、花紅Apremiumof2percentispaidonlong-terminvestment.對長期投資者可獲2％的獎勵。atapremium溢價sharesaresellingatapremium.股票溢價出售。

LanguagePoints(語言點)：7.premi38LanguagePoints(語言點)8.confirmvt.使更堅定，使更堅固

Yourbehaviorhasonlyconfirmedinmyopinionofyou.你的行為反而更堅定了我對你的看法。（進一步）證實Itisconfirmedbyexperience.這已為經驗所證實。conformto遵守；符合Agoodcitizenisexpectedtoconformtothelawofhiscountry.一個公民應遵守國家的法律。9.accountfor作某事物的解釋，解釋某事物的原因e.g.Hisillnessaccountsforhisabsence.他因病缺席Pleaseaccountforyourdisgracefulconduct.請對你的可恥行為作解釋。LanguagePoints(語言點)8.confir39Exercisesand

Keytoexercises:(1)1. 資產負債表balancesheet2.固定資產fixedasset3.無形資產intangibleasset4.流動資產currentasset5. 應計收入accruedincome6. 流動負債currentliabilities7.商業信貸tradecredit8.增值稅valueaddedtax9.中長期借medium-termandlong-termborrowing10. 實收股份資本called-upsharecapital(2)ADBCB(3)Questions:WhatarethecomponentsofaBalanceSheet?ExercisesandKeytoexercises40UnitThree

PartBFinancialStatements

UnitThree

PartBFinancialS41教學目的與要求（Teachingtargets）：1.tohelpstudentstounderstandthepurposes,functionsandtypesoffinancialstatements,especiallythetypesoffinancialstatements.2.tohelpstudentstogetfamiliarwiththespecialEnglishwordsandexpressionsaboutfinancialstatements教學重難點(Emphasesanddifficultpoints）someimportantvocabulary:financialstatement，revenuesandexpenses，statementoffinancialposition，balancesheet，incomestatement，statementofcashflows，statementofowner’sequity，netincome，netloss，capitaltransactionthetypesoffinancialstatements.Someimportantspecialvocabularyandexpressions,eg,balancesheet,incomestatement,statementofcashflows,netloss,expense/expenditure,asof,revenue/income.教學目的與要求（Teachingtargets）：42Openingremarks90%oftherightdecisioncomesfrominformationandtherestfromjudgment.Question:Inanentity,wheredoestheinformationcome?

------accountants’information------thefinancialinformationisthemostimportantone

thefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements,whicharetheformalwrittenpapers

Openingremarks90%oftherigh43Typesoffinancialstatements

Balancesheet

Theincomestatement

Thestatementofowner’sequity

Statementofcashflows

Staticstatements:balancesheet

Dynamicstatements:incomestatement,statementofowner’sequity,[statementofcashflows]Typesoffinancialstatements441.Balancesheet:listsalltheassets,liabilities,andowner’sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.Likeasnapshotoftheentity.2.Theincomestatement:presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime,suchasamonthorayear.Likeamovingpictureoftheentity.1.Balancesheet:listsallth453.Thestatementofowner’sequity:presentsasummaryofthechangesthatoccurredintheowner’sequityoftheentityduringaspecifictimeperiod,suchasamonthorayear.Increasesinowner’sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod.Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod.4.Statementofcashflowsprovidesthein-flowandout-flowofcashandcashequivalentsofanequityinaspecificaccountingperiod.

3.Thestatementofowner’seq46LanguagePoints(語言點)：

1.accountn.①賬單，賬目keeptheaccounts記賬②open/closeanaccount開/結束戶頭③

＝report報告，敘述eg.Shegavethepoliceafullaccountoftheincident.她把事件向警方作了詳細敘述。accountant會計師，會計員accounting會計學，會計2.revenue：＝incomen.收入publicrevenue公共收入arevenuetax財政稅difference：revenuereferstoacountry’s,butincomealwaysreferstoaprivateperson’seg:Thegovernment’srevenueismadeupchieflyofthemoneywepayintaxes.Whatisyourincomefromyourjob?LanguagePoints(語言點)：1.acco47LanguagePoints(語言點)：3.minus減，減去Sevenminusthreeequalsfour.Deduct減去，扣除Taxisdeductedfromyoursalary.稅款從薪金中扣除。加：add/plus減：minus乘：multiply除：divide4.specific,specialspecial①

特殊的，

②專門的specialist專家，specialize專攻specific①特定的，

②具體的，明確的specifyv.具體指定aspecificstyle獨特風格foraspecificpurpose為了特定用途aspecificdemand具體要求specification明確說明specific/generalconcrete/abstract

LanguagePoints(語言點)：3.minus48LanguagePoints(語言點)：5.expensen.花費，代價，開銷anexpenseoftime/energy/cash時間、精力、現金的花費。Anannualholidayisabigexpense.一年一度的假日是一筆大開銷。Expense/expenditureEg:MostchildreninGreatBritainareeducatedatthepubicexpense.attheexpense負擔其費用attheexpenseofsb.花某人的錢，由某人負擔費用Itisreportedthatthecitygovernmentcompletedtheprogramsatgreatexpense.以很大費用，以很高代價。Expenditure花費，支出。Thismonth’sexpenditure.正式用語：expendexpenditure普通用語：spendexpenseexpenditureoneducation教育經費；revenueandexpenditure收支LanguagePoints(語言點)：5.expens49Exercisesand

Keytoexercises:（1）1.財務報表financialstatement2.收入和費用revenuesandexpenses3.財務狀況報表statementoffinancialposition4.資產負債表balancesheet5.收益表incomestatement6.現金流動表statementofcashflow7.業主權益表statementofowner’sequity8.凈收入netincome9.凈損失netloss10.資本交易capitaltransaction

(2)Questions:Whatarethedefinitionofeachfinancialstatement?ExercisesandKeytoexercises50UnitThree

PartCTheBookkeeping

UnitThree

PartCTheBookk51教學目的與要求（Teachingtargets）：Helpstudentsunderstandanimportantpartinaccounting;Studysomewords.教學重難點(Emphasesanddifficultpoints）someimportantvocabulary:summarizedentry,ledgeraccount,audibleauthority,cashbook,cashpaymentsandreceipts,generalledgeraccount,journalproper,ledgerentry,accountbalance,trialbalancetheunderstandingaboutthebriefknowledgeofthebookkeepingsystem教學目的與要求（Teachingtargets）：52Detailedexplanation:Abasicbookkeepingsystemcomprisesaledgerwhichcontainsaccounts,andprimeentryrecordswhichactas“collectors”and“summarizers”offinancialdata.基本簿記制度是由帳簿構成，帳簿含有各種帳目和充當財務數據的收集機和匯總器的基本帳目記錄。“aledger”和“primeentryrecords”是并列成分，兩者后的“which”都是引導定語從句，分別修飾它們。Whenfinalaccountsareprepared,thetradingandprofitandlossac