Unit5（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 5 What are Liabilities? define and classify liabilities give examples of liabilities maintain liabilities on the balance sheet 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. 1. What are liabilities in accounting? 2. What types of liabilities are there and give examples? 3. How to maintain liabilities on the balance sheet? Focus on the Topic Vocabulary Study 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. obliged warranty claim as opposed to imply by entail transfer obligate recognition arise from 1 Mistakes often _____________________ misunderstandings. 2 Communication is the _______________ of information from one person to another. 3 You have a contractual __________________ to finish the school building this week. 4 This job would _________________ your learning how to use a computer. 5 How much would be ___________________ the mere mention of his name! arise from transfer obligation entail implied by Vocabulary Study 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. obliged warranty claim as opposed to imply by entail transfer obligate recognition arise from 6 ___________________________ last year, his income of this year is small. 7 Parents are _________________ by law to send their children to school. 8 Financial assets are simply a _________________ on goods and services. 9 I went back to Birmingham after 20 years and it had changed beyond ______________. 10 Is the distributor authorized or required to provide _________________service? As opposed to obliged by claim recognition warranty Vocabulary Study 1 notes payable a □ 应付工资 2 accounts payable b □ 短期贷款 3 interests payable c □ 长期