会计专业英语实训定.docx
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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
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