Unit3（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 3 How does Accrual Basis Work? define accrual basis of accounting differentiate between accrual basis and cash basis of accounting know when accrual accounting is used Teaching Objectives 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. What is accrual basis of accounting? What is the difference between accrual basis and cash basis of accounting? What types of companies use accrual accounting? Focus on the Topic Exercise One The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. Vocabulary Study 1 The movie ___________________ a real-life incident. . 2 His favorite colour doesn't _____________________ his personality. 3 The personnel of a listed company shall __________________________ the controlling shareholders. 4 Animals _______________ themselves to their environment 5 They ___________________ that the repair will take two years adjust estimate match with associate with base on duplication confusing subscription invoice be independent from is based on match with be independent from adjust estimate Exercise One The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. Vocabulary Study 6 This was really such a _____________ question that she looked at me in perfect dismay 7 Duties have been reassigned to avoid wasteful _________________ of work. 8 In memorizing a number, you might try to _______________ it _____________ familiar numbers or events. 9 I want to keep up my __________________ to that magazine. 10 Discount should be deducted from total amount of the commercial ______________. adjust estimate match with associate with base on duplication confusing subscription invoice be independent from confusing duplication associate