会计英语教学大纲.doc

会计英语教学大纲一、课程基本情况开课单位：工商管理学院课程编码：由学校统一编定总 学 时：48学时总 学 分：3修课方式：必修考核方式：考查先修课程：大学英语、中级财务会计、高级财务会计教 材：Accounting English 于久洪主编，中国人民大学出版社参 考 书：会计专业英语常勋等编著，立信会计出版社 会计英语孟焰等编著，经济科学出版社二、课程的性质、任务与目的本课程是工科会计专生本类专业基础课程之一，也是专生本学生学习和掌握会计专业术语和西方财务会计基本内容的主要课程。本课程的任务与目的是在有一定大众英语和会计专业课的基础上，进一步掌握会计方面的专业术语和专业知识，并进一步了解和掌握西方会计的处理方法。学习会计专业英语主要让学生掌握下列方面的专业术语：会计概述；会计循环和基本财务报表；现金和有价证券；应收账款；存货；长期资产；流动负债；长期负债和长期投资；合伙企业会计；公司会计；现金流量表；财务报表分析；成本与管理会计简介；制造业会计；标准成本；作业成本计算；本量利分析；资本投资决策；预算编制；责任会计等。目的是让学生掌握会计专业术语，区别我国会计与西方会计在某些核算方面的差异，提高学生的专业口语能力和阅读英语文章的能力。三、课程内容、基本要求与学时分配（一）OVERVIEW OF ACCOUNTING （3学时）1 Learning from What Is Accounting, Divisions of AccountantsWork. Understanding Accounting Concepts and Principles and Accounting Equation.2 Learning from Accounting Elements and Effect of Business Transactions upon the Accounting Equation.（二）ACCOUNTING CYCLE AND BASIC FINANCIAL STATEMENTS （9学时）1Learning from What Is Accounting Cycle. Mastering The Ledger and Debit and Credit Entries. Understanding Double-entry Accounting and The Journal.2Mastering Adjusting Entries and Closing the Accounts. Mastering The Basic Financial Statements.(三) CASH AND MARKETABLE SECURITIES1Learning from Cash concept. Understanding cash entries.2.Mastering Marketable Securities contents.(四) ACCOUNTS RECEIVABLE1. Understanding Accounts Receivable. Mastering Dealing With Uncollectible Accounts Receivable. Understanding Different Approaches to Estimating Credit Losses.2.Learning from Managing Accounts Receivable.(五) INVENTORY SECTION1.Mastering Two System of Inventory Accounting.2.Mastering Inventory Measurement. Learning from inventory control.(六) LONG-LIVED ASSETS SECTION1.Learning from Acquisition of Plant Assets.2.Mastering Depreciation methods. Mastering Disposal of Plant and Equipment.3.Mastering Intangible Assets and Natural Resources.(七) CURRENT LIABILITIES SECTION1.Mastering Accounts Payable and Notes Payable.2.Mastering Accrued Liabilities and Unearned Revenue.3.Understanding Loss Contingencies.(八) LONG-TERM LIABILITIES AND LONG-TERM INVESTMENTS1.Mastering Long-term Liabilities.2.Mastering Long-term Investments.(九) STATEMENT OF CASH FLOWS1Learning from Purposes and Uses of the Statement of Cash Flows.2.Understanding Format of the Statement of Cash Flows.3.Mastering Preparation of the Statement of Cash Flows.(十) FINANCIAL STATEMENTS ANALYSIS1.Mastering Horizontal Analysis and Vertical Analysis.2.Mastering Ratio Analysis.(十一) INTRODUCTION TO COST ACCOUNTING AND MANAGEMENT ACCOUNTING1.Learning from Measurement Theory.2.Understanding The Role of the Management Accountant in the Management Process.3.Mastering cost accounting allocation methods, such as Job Order Costing System and Process Costing system.(十二) CAPITAL INVESTMENT DECISION1.Learning from Types of Capital Investment Decision.2.Mastering Non-discounting Methods and Discounting Methods.(十三) BUDGET PRAPARATION 1Learning from What Is Budget and Functions of Budget.2.Mastering Budget Preparation.(十四) INTRODUCTION TO PARTNERSHIP ACCOUNTING AND CORPORATION ACCOUNTING1.Learning from Significant Features of a Partnership and Stockholders Equity.2.Mastering Allocating Partnership Net Income among the partners, Admission of a New partner and Liquidation of a Partnership.3.Mastering Authorization and Issuance of Capital Stock. Understanding Common stocks and Preferred Stocks. Mastering Dividends and Treasury Stock.四、课程的其它教学环节(宋体,加黑,小4号字，1.5倍间距)实验（上机、设计、参观）内容与基本要求：（一）Financial statement （2 hours）Mastering the preparation of statements and the analysis.（二）Accounting cycle （2 hours）Mastering how to operate the accounting cycle.(三)Investment making-decision sectionMastering discounting method and cases analysis.五、教学手段与教学方法教师教授主要知识点和专