精品文档---下载后可任意编辑《会计英语》备课教案Unit OneI. Preview Q: What is accounting? Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国用词，与 accounting 词义相同 Accountant: 会计员，会计师 Account: 账户，会计科目Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business. 会计是由于现代企业的巨大复杂性而成为必要的信息系统 Textbook: Accounting is often described as an information system. It is the system that measures business activities, processes information into reports and communicates these findings to decision makers Dong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms.2．Specialize: 专门讨论 n. Specialist: 专家3．Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的 Are you qualified to doctor? 你有资格当医生吗？ 2) Limited, restricted, or modified 有限的，受限制的，有条件的 She gave qualified agreement. 她表示有条件的同意。精品文档---下载后可任意编辑Qualify: v. To make competent or eligible for an office, a position, or a task（使）具有资格Qualification: n. 资格，条件 Overqualified: adj. Educated or skilled beyond what is necessary or desired for a particular job. 资历过高的：受的教育或掌握的技能超过了某特定工作的需要的4．Advance: v. 1) To raise in rank; promote. 提升，晋升：在职务上提高；提拔 2) To put forward; propose or suggest 提出，提议；提议或建议 advanced a novel theory during the seminar 在讨论会上提出新奇的理论 a. Made or ...
