会计英语教（学）案

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1、....Chapter2FormsOfBusinessOrganization学习参考....TEACHINGOBJECTIVE1.Masteralltheprofessionaltermsinthischapter.2.MasterthethreebasicFormsOfBusinessOrganization3.Understandtheadvantage&disadvantageofthethreebasicformsTEACHINGAPPROACH:1.MethodofLecture2.TBLT（TaskBasedLanguageTeaching）

2、3.CLTA(CommunicativeLanguageTeachingApproach)TEACHINGAIDSChalk,Blackboard,Tape-recorder,Multi-mediaequipment.IMPORTANTPOINTS:1.Wordsandterms:PartnershipsJointVenturesSoleProprietorshipsCorporationsLimitedLiabilityCompaniesMergers&Acquisitions(企业兼并和收购)Franchises(特许经营)2.Understandth

3、reebasicFormsOfBusinessOrganizationDIFFICULTPOINTS:1.ComparisonthethreebasicFormsOfBusinessOrganizationTIMEALLOTMENT:4PERIODS1.Leadin(5minutes)2.Newwordsandterms(30minutes)3.Basicknowledge(100minutes)4.Exercises(50minutes)5.Summaryandhomework(15minutes)TEACHINGPROCEDURE:学习参考....I.

4、LEADIN1)Questions-discussing§Differentexpressesabout“企业”inEnglish•Business•Enterprise•FirmII.NEWWORDSANDTERMSIII.TEACHINGCONTENTS⒈SOLEPROPRIETORSHIPSAnorganizationthatisowned,andusuallymanaged,byonepersoniscalledasoleproprietorship.Thesoleproprietorisusuallyanactivemanager,working

5、intheshopeveryday.Heorshecontrolstheoperationofthebusiness,supervisestheemployees,andmakesthedecisions.Heorshealsoassumescompleteresponsibilityforanyofitsliabilitiesordebts.Advantages(thesoleproprietor’s)⑴youcanbeyourownboss；⑵youcanmakebusinessdecisionswithouthavingtoaskanyoneelse

6、；⑶youalsogettokeeptheprofitsfromthebusinessandhavethefreedomtowindupyourbusinesswheneveryouwant；(4)Asoleproprietorshipistheeasiestfromofbusinesstostart;(5)Thereisnothinglikethepleasureofknowingthatyoucanearnasmuchaspossibleanddonothavetosharethatmoneywithanyoneelse.Disadvantages⑴I

7、tisoftendifficultfortheownertoraisecapital.Theownerispersonallyresponsibleforallaspectsofthebusiness.Heorshehasunlimitedliability.⑵Theownermustspendlonghoursworking.⑶Itisalsodifficulttohireandkeephigh-achievementemployees.⒉PartnershipsApartnershipisalegalrelationshipbetweenpersons

8、carryingonaprofit-motivatedbusine