Unit 8（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 8 What are Recorded as Expenses? Learning Objectives define matching principle apply matching principle for expense recognition classify types of expense 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 the matching principle? 2. How is the matching principle used to recognize expenses? 3. What types of expense accounts are there on the income statement? Focus on the Topic 1 Night fell, but the outline of the factory buildings was still ______________. 2 I have never been to that city; _____________ I don't know much about it. 3 The system has been criticized for creating a _______________ in supply and demand. 4 With his strong accent, it's hard to _____________________ what he's trying to say. 5 Their ______________ goal of complete freedom and total equality is never reached. 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. Vocabulary Study discernible thereby mismatch figure out ultimate thereby allocation ultimate discernible be linked to implement mismatch inflate identify figure out 6 The market now plays an essential role in the ________________ of resources. 7 Most scientists accept that climate change ____________________ carbon emissions. 8 Air bags were designed to _________________ rapidly in an accident. 9 Crying, in our culture, is ______________ with childishness, weakness and dependence. 10 The government is going to _________________ the new policies. 1. The following words and phrases are from Reading One. Fill in the blanks with them and change the forms where necessary. Vocabulary Study allocation is linked to inflate identified implement thereby allocation ultimate discernible be linked to implement mismatch inflate identify figure out Vocabulary Study