Unit 7（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 7 When is Revenue Recognized? apply the revenue recognition principle recognize cash flows as revenue classify types of revenue accounts 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 the four types of transactions where revenue is recognized? 2. When cash flows can be recorded as a revenue? 3. What types of revenue accounts are there on the income statement? Focus on the Topic Vocabulary Study measurable undertake refund manifestation take place substantially stipulated exception critical use up 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. 1 We trust you will see to it that the order is shipped within the ________________ time, as any delay would cause us no little financial loss. 2 Mass media plays a _________________ role in current information society. 3 Art is a _______________________ of emotion and emotion speaks a language that all may understand. 4 His account of what happened is ______________________ accurate. 5 The insurance company will ____________________ any amount due to you. stipulated critical manifestation substantially refund Vocabulary Study measurable undertake refund manifestation take place substantially stipulated exception critical use up 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. 6 The presidential election will __________________________ next year. 7 Who will________________________ the job of decorating the auditorium? 8 A _______________________ goal can be objectively evaluated at the end of the year. 9 Everyone should keep discipline and you are no ______________________. 10 Does burning candle _____________________________ some air inside the gla