Unit2（课件）-《财会英语》同步教学（上海交通大学出版社）

Click To Edit Title Style UNIT 2 Why Is Double-entry Used? Teaching Objectives define double-entry bookkeeping system quote the accounting equation apply the rules of debit and credit to different types of accounts Teaching Contents Focus on the Topic 1 Vocabulary Study 2 Reading One 3 Task-driven Practice 4 Reading Two & Writing 5 Pair Work: Discuss the following questions with your partner. 1. What is a double-entry bookkeeping system? 2. What is the basic accounting equation? 3. How do the rules of debit and credit influence different types of accounts? Focus on the Topic Part II Vocabulary Study Exercise One The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. impact guarantee regardless of for the purpose of be traced back t corresponding preserve derive from amount to in respect to 1 The friendly intercourse between our two countries can__________________________ last century. 2 You need to fully understand how these differences _______________ your health. 3 Negotiating is the process of communicating back and forth ______________________ reaching an agreement. 4 Profits have risen by 15 per cent compared with the _______________ period last year. 5 ______________________ your request, 2000 dollars is being credited to your account. be traced back to impact for the purpose of corresponding In respect to Part II Vocabulary Study Exercise One The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. impact guarantee regardless of for the purpose of be traced back t corresponding preserve derive from amount to in respect to 6 Career success is no __________________ of happiness. 7 By 2014 the increase in loans could ___________________ additional 17 billion dollars. 8 The country is fighting to ____________________ its territorial integrity. 9 ___________________ whether he is right or wr