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Unit8Finance

UnitOverview(單元概覽)

Bystudyingthisunit,youareexpectedto:

?haveageneralunderstandingofthecommonactivitiesinthefinancefield;

?knowtheresponsibilitiesofdifferentrolesinthefinancefield;

?knowaboutthecommonsheetsinfinance;

?knowwhatatypicaldayofabookkeeperwouldbelike;

?learnatypicalreimbursementprocedureinworkplace;

?writeareplyletterinbusiness.

Lead-in(主題導(dǎo)入)

Task1

?Askthestudentstoconductpreliminaryresearchonthetopicsshowingupinthis

unit:theimportanceoffinanceandvariouswaysofcommunicationinthefinance

field.

?Askthestudentswhohavedonethepreparationtosharetheirfindingswiththe

restoftheclass.

?Showthestudentsavideothatshowstherolefinanceplaysintoday'sbusiness

world.Ordrawthestudents9attentionbyintroducingsomeofthelatestnewsin

thefieldoffinance.

?Pickupafewitems,suchasshares,andinvoicesandexplaintheirrelevanceto

ourlife.

ReadingA(精讀課文)

Task1

?Describeasettingforthestudents,suchasworkingasabookkeeperinthe

financedepartment.

?Askthestudentstoidentifydifferentjobtasksundertakenbythisrole.

?Explaintothewholeclassandswitchtodifferentrolesiftimeallows.

BackgroundInformation

TheRoleofFinanceintheBusinessWorld:Financeisthelifebloodandnervecenterofa

business,justascirculationofbloodisessentialinthehumanbodyformaintaininglife;finance

isveryessentialtothesmoothrunningofbusiness.Ithasbeenrightlytermedasuniversal

lubricantthatkeepstheenterprisedynamic.Nobusiness,whetherbig,mediumorsmallcanbe

startedwithoutanadequateamountoffinance.Rightfromtheverybeginning,i.e.conceiving

anideatobusiness,financeisneededtopromoteorestablishthebusiness,acquirefixedassets,

makeinvestigationssuchasmarketsurveys,etc.,developproduct,keepmenandmachineat

work,encouragemanagementtomakeprogressandcreatevalues.

Task2

?Provideanexampleforthestudentsorastructuredwayofgivingdescriptionsof

themosttypicalresponse.

?Dividethestudentsintogroupsandaskthemtoworktogether.

?Asksomeofthestudentstopresenttheresultsoftheirdiscussionsinfrontofthe

wholeclass.

Task3

?Askthestudentstocompletethepassagewithpre-taughtexamskills,suchas

anticipation,predictionbasedontherelevantinformation,etc.

?Askotherstudentstoreadthetextoutloudandchecktheanswersgivenbythe

previousstudents.

Activity1

?Tellthestudentssomebasicconceptsabouteconomicactivitiesindailylifesuch

asdifferenttypesofcosts,budgetandthebasicstepstoperformbookkeeping.

?Askthestudentstopredicttheirincomeaftertheygraduateandthepossibleway

toallocatetheincometovariousmonthlyexpenses.

?Dividethestudentsintogroupsandaskthemtosharewiththeirpartnerpossible

waystospendandsavewisely.

?Encouragethestudentstokeeptheirownfinancialrecordwiththewaystalked

aboutbefore.

TeachingMaterials

Differenttypesofcost:

Fixedcost:thecostspentonfixedassetssuchasland,machinesandfactories.These

expensescanbedepreciatedbytheaveraged-year-costmethod,whichisthemosttypical

depreciationformulausedintheaccountingfield.Variablecost:theexpensesincurredon

runningbills,suchaselectricity,water,oritemizedcostofrawmaterial.

Tax:therearedifferenttypesoftaxinthewesternworlddependingonwhattypesof

goodsarebeingsold.OneofthemostcommononesisGST,whichisappliedtothe

transactionsofdailycommodities,suchastowels,soaps,fastfoodpackages,etc.

Budget:thisisatermthatreferstothefinancialplanmadebythefinanceofficerorthe

managerofthefinancedepartment.Inotherwords,itistheplannedlevelofexpenditure

thecompanypredictsforitsfuturecost.

FocusingonGrammar

?notonly--butalso

MoreExamples

Notonlyshallstudentsfollowtheirteachers9instructions,butalsotheyneedtouse

theirpersonalimaginationinfinishingthisassignment.

NotonlyIbutalsoyouaregoingtoattendtheparty.

Notonlywillanydiscrepancybecloselymonitored,butalsothefinancedepartment

willconductdetailedauditonallthefinancialaccounts.

Notonlydoesthisshirtlooksuitableonyou,butalsothepantswillfitinyourimage

inanaturalway.

NotonlywillyoupasstheEnglishtest,butalsoyoucangainknowledgeand

experiencefromthetraining.

?as???aspossible

MoreExamples

Tomeetthestrictdeadlinefbrthisassignment,weneedtospeedupourprogressas

muchaspossible.

Hewasdrivingtheshipasfastaspossiblesothathecansaveallthesailorsthat

workedwithhim.

Theyalltriedtoavoidthisstrangerasmuchaspossibleastheyhavenoideawhohe

was.

Thequestionsinthistestneedtobefinishedasquicklyaspossibleinordertomeet

thestricttimelimit.

Whenyouchoosemobilephonesforthesenior,youneedtopickonethathasascreen

whichcandisplaywordsaslargeaspossible.

Activity2

?Dividetheclassintogroupsof4or5.Eachgroupisresponsibleforone

particularrole.

?Askthestudentstoresearchingroupsbysearchingonline,andtrytofindout

whattherolesworkislike.

?Encourageeachgrouptoputtogetherareporttopresentwhattheygotwiththe

referenceoftheinformationmentionedinthechart.

?Leteachgroupmakeanintroductioninclass.PPTorhandoutsarepreferredfbr

theintroduction.

ReadingB(泛讀課文)

?Showpicturesorvideostothestudentstoillustratetheincreasingpopularityof

businesstripsasanessentialpartofabusinesscareer.

?Askthestudentstoimaginehowgoodcommunicationcanbeachievedwhena

supervisorisawayfromtheofficeandtrytoassignworktohisorher

subordinates.Encouragethemtofindoutmoreeffectivewaystocommunicate.

?Dividethestudentsintogroupsandaskthemtoshareexperienceinwritinge-

mails,andthenfigureoutwhatane-mailshouldincludesoastoachievebetter

communication.

?Invitesomestudentstopresenttheirthoughtstotherestoftheclass.

Backgroundinformation

E-mailhasbeenincreasinglyusedasamajorwayinmodernbusinesscommunication.Its

applicationhasachievedbetterefficiencyandaccuracythanthetraditionalinformation

exchangetools.Withtheavailabilityofinternettoeverycorneraroundthecountryandthe

world,itcanbeexpectedthatthepopularityofthisfashionableadvicewillriseinitsimportance

andacceptability.

Activity4

AdditionalMaterials

Moreinformationaboutthesesheets:(ExplanationstakenfromWikepedia)

Astandardcompanybalancesheethasthreeparts:assets,liabilitiesandownershipequity.The

maincategoriesofassetsareusuallylistedfirst,andtypicallyinorderofliquidity.Assetsare

followedbytheliabilities.Thedifferencebetweentheassetsandtheliabilitiesisknownas

equityorthenetassetsorthenetworthorcapitalofthecompanyandaccordingtothe

accountingequation,networthmustequalassetsminusliabilities.

Afixedassetregister(FAR)(alsoreferredtoasassetregister)isanaccountingmethodused

formajorresourcesofabusiness(orthefixedassets).Fixedassetsarethosesuchasland,

machines,officeequipment,buildings,patents,trademarks,copyrights,etc.heldforthe

purposeofproductionofgoodsorrenderingofservicesandarenotheldforthepurposeofsale

intheordinarycourseofbusiness.

Astatementofretainedearnings(andsimilarlyanequitystatement,statementofownersequity

forasingleproprietorship,statementofpartners;equityforapartnership,statementoffinancial

position,andstatementofretainedearningsandstockholders9equityforacorporation)isa

basicfinancialstatement.Thestatementexplainsthechangesinacompanysretainedearnings

overthereportingperiod.Theybreakdownchangesintheowners9interestintheorganization,

andintheapplicationofretainedprofitorsurplusfromoneaccountingperiodtothenext.Line

itemstypicallyincludeprofitsorlossesfromoperations,dividendspaid,issueorredemptionof

stock,andanyotheritemschargedorcreditedtoretainedearnings.

Infinancialaccounting,acashflowstatement,alsoknownasstatementofcashflows,isa

financialstatementthatshowshowchangesinbalancesheetaccountsandincomeaffectcash

andcashequivalents,andbreakstheanalysisdowntooperating,investing,andfinancing

activities.Essentially,thecashflowstatementisconcernedwiththeflowofcashinandoutof

thebusiness.Thestatementcapturesboththecurrentoperatingresultsandtheaccompanying

changesinthebalancesheet.Asananalyticaltool,thestatementofcashflowsisusefulin

determiningtheshort-termviabilityofacompany,particularlyitsabilitytopaybills.

Listening(聽(tīng)力練習(xí))

Task1

?RecallwhathasbeencoveredinReadingBandaskthestudentstoanticipatethe

possibleproblemsStevenmayhaveincommunication.

?Askthestudentstomakepredictionabouttheinformationinrecordingbasedon

theinformationgiveninthequestion.

?Teachthestudentssomeexpressionsinthescriptthatmightcausedifficultyin

understanding.

?Letthestudentslistentotherecordingonceandtrytomakethechoice.

?Checktheanswerswiththewholeclass.

Task2

?Allowthestudentssometimetoreadthequestionsandaskthemtorecallany

previousexperienceindealingwithbanksonaccounts.

?Askthestudentstothinkaboutthepossibledifferencesbetweenopeninga

businessaccountandapersonalaccount.

?Pre-teachelectronictransfers,balance,toavoidanycomprehensionproblems.

?Playtherecordingtwiceforthestudentstogetenoughinformationtodecideon

theanswer.Theycandiscussandfinalizetheiranswersinpairs.

?Checktheanswerswiththewholeclass.

?Dividethestudentsintoseveralgroups.Askthemtorehearsalthedialogueand

invitethemtotheplatformtomakeperformance.

Task3

?ReviewReadingAandaskthestudentstoconsiderthedailytasksthe

bookkeepertakes.

?Pre-teachanyvocabularywhichyouthinkmightcausedifficultyin

understanding.

?Playtherecordingtwiceandletthestudentsfillintheblanks.

?Checkoneortwostudentstoreadthewholepassagewithwhattheygotfromthe

listening,andthenchecktheanswers.

CommunicationProject(商務(wù)溝通)

?Pairupthestudents.

?Askthemtoexplainthemeaningofeachstepandthenexchangeroleswitheach

other.

?Invitetwoorthreegroupstorole-playinfrontofthewholeclass.

?Invitecommentsontheperformance.

?Askeachgrouptomakeanintroductionofthebriefprocedureflow.

AdditionalMaterials

Whenprovidingguidanceorinstruction,thefollowingsentencepatternscanbeused:

?Ifyouwantto???,youcan

?Youwouldneedto…

?When/Afteryouyoumay

?Youshould/oughtto/wantto

Commonexpressionstoindicatethetransitionoftime:

first(ly),initially,second(ly),tobeginwith,then,next,earlier/later,afterthis/that,afterwards,

in

Writing(商務(wù)寫(xiě)作)

AdditionalMaterials

Theextensiveuseofe-mail,standingforelectronicmail,showstheimportanceofthis

communicationmedium.Originally,itwasameansoftransmittingmessagesthroughthe

computernetworkwithinorganizations,butnowitlinkspeopleandbusinessesalloverthe

world.E-mailismosteffectivewhenyoudeliversimplemessages.

NetiquetteforBusinessE-mails

1.Thelevelofformalityofe-mailmessagesdependsonthepurposeandaudience.Usecorrect

spellingandgrammarevenwhenyouwriteaninternalmessage.

2.Useabbreviationsonlywhenyouknowyourreaderswillunderstandthem.Forexample,

peoplemaynotunderstandwhatFYI(referringtoforyourinformation),orIOW(referring

toinotherwords)means.

3.Afterpeoplesende-mailmessages,theyexpectresponses.Checkyoure-mailmessages

regularlyandrespondpromptlyifnecessary.

?Askthestudentstoreadthetaskandworkoutexactlywhattheyarerequiredto

do.

?Workoutthelayoutofane-mail:Whoisthee-mailto?

Whoisthee-mailfrom?

Whatisthesubjectofthee-mail?

Whatisthedate?

?Letthestudentsworkinpairstoidentifyrelevantinformationandgroup

informationaccordingtothemes.

?Askthemtowriteane-mailindividually.Circulateand

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