учебная – совершенствование лексических
навыков по теме «Bookkeepers,
accountantsandcontrollers»;
формирование лексических навыков по текущей теме;
познавательная – понятие о
бухгалтерской отчетности.
Типурока:комбинированный
Вопросыктексту "Bookkeepers, accountants and controllers”
What do bookkeepers deal in?
What does cash flow include?
What can you say about books of
original entry?
What is a Ledger? What does it
show?
What is a Trial basis? On the
basis of what is it prepared?
What is the accountant’s
responsibility? Do accountants analyze and interpret the date in the
Ledger and the Trial Balance?
Do accountants determine the
ways in which the business may grow in the future? Do accountants help in
expansion or reorganization of the company?
Is the work of the accountant
sophisticated?
In what cases do accountants
have special certificates?
How are certified accountants
called in England, in
the USA?
Is it necessary to have a
certificate to practice accounting? Can junior employees practice
accounting if they don’t have a certificate?
How do we call a chief
accounting officer of a large company? What are the controller’s duties?
To what is the position close?
Дополните предложения (письменно на
оценку):
Bookkeepers deal in…
Bookkeepers first record…
The Ledger shows…
Trial Balances are drawn…
The accountant’s responsibility
is….
The accountant is to determine…
Junior employees…
Controllers are responsible
for…
Видео «Money»
Опрос по презентации.
Новаятема: Accounts and Balance Sheets. Презентация слов
1. Profit
and Loss Statement
Отчет о прибылях и убытках
The Profit and Loss Statement is based on
accounts which reflect the profit and loss of the company.
2. affect the profit and loss of the company
Влиять на прибыль и убыток
компании
3.
Sales
Товарооборот
The Profit and Loss Statement contains the
following items: sales, depreciation, rent received, interest paid, profit
before tax, tax, profit after tax, profit retained, dividends, earnings per
share.
4. Depreciation
Амортизация
5. Rent
received
Прибыльотаренды
6. Interest
paid
Процентывыплаченные
7.
Profit retained
Нераспределенная прибыль (после выплаты дивидендов)
8.
Earnings per share
Доходы на акцию
9.
Balance Sheet
Баланс
The Balance Sheet reflects assets and
liabilities and capital of the company.
10.
Reflect assets, liabilities
Отражатьактивы, пассивы
11. Cash
Касса
Assets include cash, petty cash fund, notes
receivable, inventory, merchandise on hand, furniture and fixtures.
12. Petty
cash fund
Подотчетныесуммы (командировочные)
13. Notes
receivable (payable)
Векселякполучению(оплате)
14.
Inventory
Оборотныефонды (запасы)
15.
Merchandise on hand
Товарынаскладе
16.
Furniture and Fixtures
Движимоеимущество
18.
Accounts Receivable
Дебиторскаязадолженность
Liabilities include accounts receivable,
notes payable, capital.
19.
Accounts Payable
Кредиторскаязадолженность
20.Equal
Равные
Two Sides of the balance (total assets and
total capital and liabilities) are to be equal.
Вопросы по словам
1. What is
a profit and loss statement? On the basis of what accounts is it prepared? What
items does it contain?
2. What
does the Balance Sheet reflect?
3. What
items do assets (liabilities) include?
4. What do
you know about two sides of the balance sheet?
