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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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