会计专业英语实训定.docx

会计专业英语实训定.docx

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会计专业英语实训定

Task1

Workwithapartnertopracticegreetingsandsmalltalk.Lookatthephrasesintheboxbeforeyougotothepartnerfile.

Usefulphrases

Meetingpeople

Offeringhospitality

Hello,Mr/Ms...,I’m...

It’snicetomeetyou.

--（It’s）Nicetomeetyou,too.

MayIintroduceyouto...?

I’dliketointroduceyouto...

Haveyoumet...?

CanItakeyourcoat?

Pleasecomeinandtakeaseat.

CanIgetyouacupofcoffee/tea?

Wouldyoulikesomethingtodrink?

--Yes,please./Yes,thatwouldbegreat.

--No,thankyou./No,thanks.

PartnerAfile

Youworkinthefinancedepartmentofyourcompany.Todayanewcolleaguefromyouroverseasparentcompanyiscomingtotheofficeforthefirsttime.（Heorshedoesn’tspeakGerman.）Youhavebeenaskedtowelcomethenewcolleague,showhim/heraroundtheofficeandmakehim/herfeelcomfortable.Attheendyoushouldintroduceyournewcolleaguetotheheadofthedepartment.

PartnerBfile

Itisyourfirstdayinyournewjobasamemberofthefinancedepartmentinoneofyourcompany’sGermansubsidiaries.YoudonotspeakGerman,buthopetostarttakinglessonssoon.Oneofyournewcolleagueswillmeetyouandshowyouaroundthecompany.Makesmalltalkandaskquestionsaboutthecompany.（Howmanypeopleworkthere?

Dotheyhaveacanteen?

Doesthecompanyofferlanguageclasses?

Etc.）

Task2

Workwithapartnertocheckonsomefigures.Usetheinformationinyourpartnerfiletomakeaphonecall.

PartnerAfile

You’reintrouble.You’vejustspiltcoffeealloverthisdocument,andyouneeditforanimportantmeetinginafewminutes.Phoneyourcolleague（PartnerB）andaskhim/hertogiveyouthemissingnumbers.

Christmaspartybudget

（lastyear’sfiguresinbrackets）

Transport$7000（$）

Food$6000（$）

Drink$（$19,564.57）

Band（3hours）$5000（4566.00）

Breakagesinsurance$0（$45456.00）

（1.5mliability）$200（$0）

Total$38200（$

PartnerBfile

Thefollowingdocumenthasjustbeenfaxedtoyou,butsomeoftheinformationhasnotprintedproperly.Unfortunatelyyouneedalltheinformationinordertobriefyourboss.Youarejustwonderingwhattodowhenyourphonerings.

Christmaspartybudget

（lastyear’sfiguresinbrackets）

Transport$（$6,543.23）

Food$6000（$5647.98）

Drink$20000（$）

Band（3hours）$（$）

Breakagesinsurance$0（$45456.00）

（liability）$200（$

Total$（$81777.78）

Task3

Workwithapartnertopracticemakingatelephonecall.Usephrasesfromtheboxbelow.

Usefulphrases

Telephonephrases

Makingappointment

Hello,thisis...from...

MayIspeakto...,please?

Couldyouputmethroughto...?

--Janetspeaking.

Hello,Janet.It’sKlaus.

Couldyoucomebytheofficenextweek?

How/whataboutMondayat9:

30?

CanyoumakeTuesdayafternoon?

--No,I’msorry.I’mbusythen.

--Yes,thatsoundsgood.

PartnerAfile

Youwouldliketoarrangeameetingwithacolleaguetodiscussyourideasforsomenewsoftwareforthedepartment.ItisveryurgentasyouhaveameetingnextFridaywiththeheadofyourdepartmentandyourbossexpectsresults.Phoneyourcolleagueandfindasuitabletimetomeet.（Youwillneedyourdiary.）

PartnerBfile

Youarelookingthroughyourdiaryfornextweekwhenthephonerings.Youseefromthenumberonyourdisplaythatitisacolleague.Answerit.（Youareverybusynextweekanditwillbedifficulttoscheduleanynewappointmentsbutyoumightbeabletofitsomethinginifitisimportant!

）

Task4

Nowtrytousephasesfrombelowinameetingrole-play.Workwithapartnertodiscussnextyear’sbudget.Oneofyoushouldactaschairperson.

Statingobjectives:

Dealingwithcommunicationproblems

Wehavetomakeadecisiontodayabout...

WhatIwanttolookatis...

Ouraimtodayisto...

So,inotherwords...

Canyousaythatagain?

Youdidsaythe24,didn’tyou?

WhatI’msayingis...

Ididn’tquitecatchthat.

Askingforcontributions:

Anythingtoadd,Harry?

Sally?

Movingon:

Summarizing:

Shallwemoveontothenextitem?

I’dliketomoveonifImay

Perhapswecoulddiscussthatatlunch?

Letmejustgooverwhatwehaveagreed.

Tosumupthen,...

PartnerAfile

Timesaretough.Costshavetobereduced.Butwhere?

AstheMD（ManagingDirector）ofalargeinternationalconglomerate,youhavetoreduceyourbudgetfornextyear.Makesomenotesonhowthefinancedepartmentcansavecosts（eg,lessstaff,moresoftware）,andbepreparedtoexplainyourpositioninapreliminarymeetingwithyourChiefFinancialOfficer.

PartnerBfile

Timesaretough.Costshavetobereduced.Butwhere?

AstheCFO（ChiefFinancialOfficer）ofalargeinternationalconglomerate,youhavetodefendyourbudgetfornextyear.Makesomenotesonwhytheemployeesinyourdepartmentaresoimportant,andbepreparedtodefendyourpositioninapreliminarymeetingwithyourboss,theManagingDirector.

Task5

Chooseanynon-accountingbusinessandlistthetypesofaccountinginformationthatsuchabusinesswouldneedtoconductitsoperations.

Task6

Considerthefollowingpeopleandtheirsituations

●Astudentwhohasjustcompletedhighschoolandstartedatuniversityandislivingathomewithparents

●Anadultwhoworksfulltime

Foreachsituation,preparealistofassetsthepersonwouldtypicallyown,andestimatethecostofeachassetindollars.Thenpreparealistofliabilities,andestimatethecostofeachliabilityindollars.Usingtheaccountingequation,calculatetheequityofeachofthetwopeopleanddrawupastatementoffinancialpositionforeach.

Task7

TheSinabangSocialclub（SSC）buysandsellscansofcoladrinksfortheuseofitsmembers.Atthebeginningoftheyear,theinventoryofcoladrinkswas60,pricedat&1.1each,includingGST.Duringtheyear,thefollowingtransactionsoccurredinrelationtocoladrinks,inchronologicalorder（allamountsincludeGST）:

1.150cansofcolawerepurchasedat$1.21eachforcash

2.80cansofcolaweresoldtoclubmembersfor$1.65eachincash.

3.90cansofcolawerepurchasedfor$1.52eachforcash.Thecostpriceofthecanshadincreasedbecausetheywereimportedfromoverseasandtheexchangeratehaddeteriorated.

4.120cansofcolaweresoldtomembersfor$2.20.

Attheendoftheyear,theSSCcountedthenumberofcansofcolaonhand,therewere90.Required:

a.DiscusshowyouwoulddeterminethecostoftheendinginventoryandthecostofcansofcolasoldduringtheyearfortheSSC,assumingaperiodicinventorysystemwasused.

b.Howwouldyouranswerdifferifyouhadusedaperpetualinventorysystem?

Task8translation

TianhuaLimitedCorporation

BalanceSheet

AsatDec.31,2007

Assets

Currentassets

Cash

Financialassetsheld-for-trading

Notesreceivable

Accountsreceivable

Prepaidexpenses

Interestreceivable

Dividendreceivable

Otherreceivables

Inventory

Currentportionoflong-termassets

Othercurrentassets

Totalofcurrentassets

Non-currentassets

Financialassetsavailable-for-sale

Financialassetsheld-to-maturity

Long-termreceivable

Long-termshareinvestment

Investmentproperty

Capitalassets

Work-in-progressconstruction

Constructioninventory

Capitalassetsdisposal

Organicassetsformanufactory

Gasassets

Intangibleassets

Developmentexpenditure

Goodwill

Long-termprepaidexpense

Deferredtaxassets

Othernon-currentassets

Totalofnon-currentassets

Totalassets

EquityandLiabilities

Currentliabilities

Loan

Financialliabilitiesheld-for-trading

Notespayable

Accountspayable

Unearnedrevenue

Wagespayable

Taxpayable

Interestpayable

Dividendpayable

Otherpayables

Currentportionoflong-termliabilities

Othercurrentliabilities

Totalofcurrentliabilities

Non-currentliabilities

Long-termloan

Bondpayable

Long-termpayable

Restrictedpayable

Contingentliability

Deferredtaxliabilities

Othernon-currentliabilities

Totalofnon-currentliabilities

Totalofliabilities

Equity

Issuedcapital

Capitalreserve

-treasuryshare

Surplusreserve

undistributedprofit

Totalequity

Totalliabilitiesandequity

TianhuaLimitCorporation

IncomeStatement

FortheyearendedDec.31,2007

items

Revenue

Costofsales

Operatingtax

Salesexpense

Administrativeexpense

Financeexpense

Lossofimpairmentofassets

+changesoffairvalueofassets

Investmentincome

Include:

incomefromassociates

Operatingprofit

+incomefromnon-operatingactivities

-expensefornon-operatingactivities

Include:

lossondisposalofnon-currentassets

Profit

-incometax

Netprofit

Earningspershare

1.basicEPS

2.diluteEPS

Task9translation

1.Financialreportingincludesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc.

2.Objectivesoffinancialreporting:

Financialreportingshould:

（1）Provideinformationthathelpsinmakinginvestmentandcreditdecisions.

（2）Provideinformationthatenablesassessingfuturecashflows.

（3）Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.

3.Basicaccountingassumptions

（1）Economicentityassumption

Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Each