会计专业英语实训定.docx

1、会计专业英语实训定Task1 Work with a partner to practice greetings and small talk. Look at the phrases in the box before you go to the partner file. Useful phrasesMeeting peopleOffering hospitalityHello, Mr/Ms., Im.Its nice to meet you.- (Its ) Nice to meet you, too.May I introduce you to.?Id like to introduc

2、e you to.Have you met.?Can I take your coat?Please come in and take a seat.Can I get you a cup of coffee/tea?Would you like something to drink?- Yes, please./ Yes, that would be great.- No, thank you./ No, thanks. Partner A fileYou work in the finance department of your company. Today a new colleagu

3、e from your overseas parent company is coming to the office for the first time. (He or she doesnt speak German.) You have been asked to welcome the new colleague, show him/her around the office and make him/her feel comfortable. At the end you should introduce your new colleague to the head of the d

4、epartment.Partner B fileIt is your first day in your new job as a member of the finance department in one of your companys German subsidiaries. You do not speak German, but hope to start taking lessons soon. One of your new colleagues will meet you and show you around the company. Make small talk an

5、d ask questions about the company. (How many people work there? Do they have a canteen? Does the company offer language classes? Etc.)Task 2Work with a partner to check on some figures. Use the information in your partner file to make a phone call.Partner A fileYoure in trouble. Youve just spilt cof

6、fee all over this document, and you need it for an important meeting in a few minutes. Phone your colleague (Partner B) and ask him/her to give you the missing numbers.Christmas party budget(last years figures in brackets)Transport $7000 ($ )Food $6000 ($ )Drink $ ($19,564.57)Band (3 hours) $5000 (4

7、566.00)Breakages insurance $0 ($45456.00) (1.5m liability ) $200 ($0)Total $38200 ($ Partner B fileThe following document has just been faxed to you, but some of the information has not printed properly. Unfortunately you need all the information in order to brief your boss. You are just wondering w

8、hat to do when your phone rings. Christmas party budget(last years figures in brackets)Transport $ ($6,543.23)Food $6000 ($5647.98)Drink $20000 ($ )Band (3 hours) $ ($ )Breakages insurance $0 ($45456.00) ( liability) $200 ($ Total $ ($81777.78) Task3Work with a partner to practice making a telephone

9、 call. Use phrases from the box below.Useful phrasesTelephone phrasesMaking appointmentHello, this is.from.May I speak to .,please?Could you put me through to.?- Janet speaking.Hello, Janet. Its Klaus.Could you come by the office next week?How/what about Monday at 9:30?Can you make Tuesday afternoon

10、?- No, Im sorry. Im busy then.- Yes, that sounds good.Partner A fileYou would like to arrange a meeting with a colleague to discuss your ideas for some new software for the department. It is very urgent as you have a meeting next Friday with the head of your department and your boss expects results.

11、 Phone your colleague and find a suitable time to meet. (You will need your diary.)Partner B fileYou are looking through your diary for next week when the phone rings. You see from the number on your display that it is a colleague. Answer it. (You are very busy next week and it will be difficult to

12、schedule any new appointments but you might be able to fit something in if it is important!)Task 4Now try to use phases from below in a meeting role-play. Work with a partner to discuss next years budget. One of you should act as chairperson. Stating objectives:Dealing with communication problemsWe

13、have to make a decision today about.What I want to look at is.Our aim today is to.So, in other words.Can you say that again?You did say the 24, didnt you?What Im saying is.I didnt quite catch that.Asking for contributions:Anything to add, Harry?Sally?Moving on:Summarizing:Shall we move on to the nex

14、t item?Id like to move on if I mayPerhaps we could discuss that at lunch?Let me just go over what we have agreed.To sum up then,.Partner A fileTimes are tough. Costs have to be reduced. But where? As the MD (Managing Director) of a large international conglomerate, you have to reduce your budget for

15、 next year. Make some notes on how the finance department can save costs (eg, less staff, more software), and be prepared to explain your position in a preliminary meeting with your Chief Financial Officer.Partner B fileTimes are tough. Costs have to be reduced. But where? As the CFO (Chief Financia

16、l Officer) of a large international conglomerate, you have to defend your budget for next year. Make some notes on why the employees in your department are so important, and be prepared to defend your position in a preliminary meeting with your boss, the Managing Director.Task 5 Choose any non-accou

17、nting business and list the types of accounting information that such a business would need to conduct its operations.Task 6Consider the following people and their situations A student who has just completed high school and started at university and is living at home with parents An adult who works

18、full time For each situation, prepare a list of assets the person would typically own, and estimate the cost of each asset in dollars. Then prepare a list of liabilities, and estimate the cost of each liability in dollars. Using the accounting equation, calculate the equity of each of the two people

19、 and draw up a statement of financial position for each.Task7 The Sinabang Social club (SSC) buys and sells cans of cola drinks for the use of its members. At the beginning of the year, the inventory of cola drinks was 60, priced at &1.1 each, including GST. During the year, the following transactio

20、ns occurred in relation to cola drinks, in chronological order (all amounts include GST):1. 150 cans of cola were purchased at $1.21 each for cash2. 80 cans of cola were sold to club members for $1.65 each in cash.3. 90 cans of cola were purchased for $1.52 each for cash. The cost price of the cans

21、had increased because they were imported from overseas and the exchange rate had deteriorated. 4. 120 cans of cola were sold to members for $2.20.At the end of the year, the SSC counted the number of cans of cola on hand, there were 90. Required:a. Discuss how you would determine the cost of the end

22、ing inventory and the cost of cans of cola sold during the year for the SSC, assuming a periodic inventory system was used.b. How would your answer differ if you had used a perpetual inventory system?Task 8 translation Tianhua Limited Corporation Balance Sheet As at Dec. 31, 2007 Assets Current asse

23、ts Cash Financial assets held-for-trading Notes receivable Accounts receivable Prepaid expenses Interest receivable Dividend receivable Other receivables Inventory Current portion of long-term assets Other current assets Total of current assets Non-current assets Financial assets available-for-sale

24、Financial assets held-to-maturity Long-term receivable Long-term share investment Investment property Capital assets Work-in-progress construction Construction inventory Capital assets disposal Organic assets for manufactory Gas assets Intangible assets Development expenditure Goodwill Long-term pre

25、paid expense Deferred tax assets Other non-current assets Total of non-current assets Total assets Equity and Liabilities Current liabilities Loan Financial liabilities held-for-trading Notes payable Accounts payable Unearned revenue Wages payable Tax payable Interest payable Dividend payable Other

26、payables Current portion of long-term liabilities Other current liabilities Total of current liabilities Non-current liabilities Long-term loan Bond payable Long-term payable Restricted payable Contingent liability Deferred tax liabilities Other non-current liabilities Total of non-current liabiliti

27、es Total of liabilities Equity Issued capital Capital reserve -treasury share Surplus reserve undistributed profit Total equity Total liabilities and equityTianhua Limit Corporation Income Statement For the year ended Dec. 31, 2007 items Revenue Cost of sales Operating tax Sales expense Administrati

28、ve expense Finance expense Loss of impairment of assets +changes of fair value of assets Investment income Include: income from associates Operating profit +income from non-operating activities -expense for non-operating activities Include: loss on disposal of non-current assets Profit -income tax N

29、et profit Earnings per share 1.basic EPS 2.dilute EPS Task 9 translation1. Financial reporting includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprises accounting system-that i

30、s, information about an enterprises resources, obligations, earnings, etc.2. Objectives of financial reporting: Financial reporting should:(1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide infor

31、mation that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions (1) Economic entity assumption This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each