中职会计英语unit2

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1、Unit 2,Part I The Industrial Revolution,profound prfaund adj. 深奥的; 意义深远的; 深刻的; 知识渊博的 primarily praimrili adv. 首先; 首要地,主要地; 根本上; rural rurl adj. 乡下的,农村的; capitalist kpitlist n. 资本家; 资本主义者 adj. 资本的; 资本主义的 urban :bn adj. 都市的; 市内,household adj. 家庭的,普通的,平常的 location adj. 位置,场所 candidate kndidit可数名词候选人;求职

2、者 spiffy spifi adj. 好看的; 漂亮的; 出色的; 利落的 manufacturing mnjfktr n. 制造业,工业 commercial km:l adj. 商业的; 贸易的; drainage dreinid n. 排水; 排水系统;,pump pmp n. 泵; quality kwliti n. 质量,品质; efficiency ifinsin. 效率,效能; 功效 surviving svaivi adj. 继续存在的,依然健在的 install inst:l vt. 安装; 安置; 任命; 使正式就职 rural economy 农村经济 convert

3、into 转变,变换,The start of the Industrial Revolution was about 1750. what is the Industrial Revolution were profound social changes, as Europe moved from a primarily agricultural and rural economy to a capitalist and urban economy ,from a household, family-based economy to an industry-based economy.,Ir

4、onbridge,If a single location is needed for the birth of the Industrial Revolution, Ironbridge is a good candidate. It is located in a river valley west of Birmingham, has been converted into a series of museums mainly dedicated to the story of Industrial Revolution, and has a spiffy bridge. Industr

5、ial Revolution is past and gone, to carious manufacturing sites around Britain such as Birmingham Coventry, and Manchester.,The Steam Engine,Perhaps the greatest invention of the age was the steam engine, a commercial success when made operational by James watt in 1769. Thomas Newcomen improved the

6、steam engine, first invented in Holland, to use for drainage pump in coal mines. With the partner Mathew Bolton, he began manufacturing steam engine and improving their qualities and efficiency. The oldest surviving steam engine, produced for the Birmingham Canal at Smethwick is installed at Birming

7、ham Museum of Science and Industry.,Newcomen Watt,EXERCISE,1. The incident made a _ impression on me. 2. Ten years ago it was _ a fishings now it village, but now its a famous tourist center. 3. Crops are grown in _ area. 4. Have they decided on the _ of the new building yet. 5. they are interviewin

8、g _ for the job of accountant.,profound,rural,candidates,primarily,location,6. This new model is of high _ and is not expensive either. 7. it would improve our _ if we used more advanced technology. 8. At what rate does the dollar _ into pounds? 9. They dont live here any longer-theyve _ away. 10.Th

9、e father _ his children to school every morning.,convert,moved,drives,efficiency,quality,Part II The post of accounting,Li Qing and Zhang Nan majored in accounting in the vocational school. Li Qing meets Zhang Nan in a supermarket. Li asks Zhang something about his job.,L: Hi, Zhang Nan. I havent se

10、en you for such a long time. How are you? Z: Fine. And you? L: Same as ever. What do you do? Z: Its a long story. when I graduated, I served as a cashier in a privately-run enterprise of Economic Development Area. Two years later I was appointed to a post of accountancy in Bohai Bay Corporation.,L:

11、Have you acquired the qualification of Certified Public Accountants. Z: Yes. You see, the competition of accountancy is very fierce. L: I suppose your job is very challenging. Z: You are right. How about your job? L: I have been working in Credit Card Department of Standard Charted Bank since gradua

12、tion.,Z: Serving in a foreign company profited from your good command of English at school. Sorry, Ive got to go. Talk to you later. Would you like to give me your phone number? L: Sure. It is 13365874999. Z: My number is 13577899321. keep in touch. Bye-bye! L: Bye-bye!,New words and expressions,maj

13、or n. 专业,主修专业 adj. 主要的,较大的, v (in)在大学主修 vocational 职业的 corporation 有限公司,企业 acquire 获得,取得 qualification 赋予资格证书,执照 challenge向挑战 competition 竞争竞赛 fierce 强烈的,凶猛的 cashier 出纳员,Phrases,a privately-run enterprise 私营企业 Economic Development Area 经济开发区 Certified Public Accountants 注册会计师 Standard Charted Bank 渣

14、打银行,Exercise,注册会计师简称CPA(Certified Public Accountant)是会计行业的一项执业资格考试。 成立于1988年的中国注册会计师协会是财政部领导下的一个全国性协会,也是中国唯一的会计执业团体。我国从1991年开始实行的注册会计全国统一考试制度。1993年起每年举行一次 中华人民共和国注册会计师法于1993年10月31日第八届全国人民代表大会常务委员会第四次会议通过,1993年10月31日中华人民共和国主席令第十三号公布,1994年1月1日起施行。截至2010年底,累计已有近15.4万名考生通过全部科目的考试,而我国需要注册会计师约为35万人。具有高等专科

15、以上学校毕业学历、或者具有会计或者相关专业中级以上技术职称的,都可参加注册会计师全国统一考试。,注册会计师考试实际上是一项执业资格考试。考试合格采用百分制,一般情况下60分为合格分数线,不设数量和比率的限制。中国注册会计师法规定,具有高等专科以上学历、或者具有会计或相关专业中级以上技术职称的人,可以报名参加注册会计师全国统一考试。考试科目为会计、审计、财务成本管理、经济法和税法。 考试成绩合格者,颁发由全国注册会计师考试委员会统一印制的全科合格证书,并可申请加入中国注册会计师协会,完成后续教育,成绩长期有效;否则,其全科合格成绩仅在自取得全科合格证书后的5年内有效。单科成绩合格者,颁发由全国注

16、册会计师考试委员会统一印制的单科合格证书,单科合格成绩的有效期也是5年,即考生在取得单科合格证书后的连续4次考试中,免试已合格科目。在连续5次考试中,取得全部单科合格成绩者,可持有效的全部单科合格证书,向省级考试委员会申请换发全科合格证书。考试中允许单科报考,5科成绩均通过即合格。,从业去向,考生取得全科合格证书后,有两种从业去向:一是进入会计师事务所,有两年审计工作经验后可申报转为注册会计师;二是不进入事务所,可先加入会计师协会,成为非执业会员,非执业会员入会后要参加继续教育,才能使资格永久保留。否则,证书5年后作废。 执业证书取得后可以进行注册会计师的本行行业,一般去会计事物所,可进行签证。非职业证书以后只可以

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