Unit4（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 4 What are Assets? define and classify assets give examples of assets explain the uses of financial accounting list assets on the balance sheet Learning 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. 1. What are assets in accounting? 2. What types of assets are there and give examples? 3. How to list assets on the balance sheet? Focus on the Topic 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. Vocabulary Study liquidate depreciate utilize yield premium convert tangible generate equivalent be intended for 1 To avoid an oil shortage, more machines should _____________ solar energy. 2 The system can _______________ historical report based on user requirement. 3 When you think about it, this tool is the ____________________ of an offensive weapon in the real world. 4 How much is the insurance ________________ a year? 5 A _________________ asset is an object you can see, feel or touch. utilize generate equivalent premium tangible 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. Vocabulary Study liquidate depreciate utilize yield premium convert tangible generate equivalent be intended for 6 We were forced to __________________ some of our assets to pay our debts. 7 I'd like to _______________ some RMB to US dollar, please. 8 If properly handled and protected, wood furniture does not _________________in value. 9 Higher professional colleges should ______________________________ cultivating the senior blue-collar talents. 10 A cow will _______________ several gallons of milk each day. liquidate convert depreciate be intended for yield 2. The following accounting terminologies are from Reading One. Match them with their