实用会计英语课程标准(职高).doc

实用会计英语课程标准课程代码：课程类型：理论课课程性质：选修课适用专业：会计专业总学时： 42一、课程性质与作用本课程尝试用英语讲授财经的专业知识，在帮助学生掌握财经词汇的同时，通过阅读使学生能够较为全面地学习财经方面的专业英语知识，熟悉国际财经和商业惯例，满足对外交流与合作的需要，以提升择业竞争能力，以达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的。二、课程目标通过课程教学内容的学习，使会计专业学生将语言能力与职业能力进行无缝对接，使语言教学服务于学生英语应用能力的需要，培养学生的行业英语应用能力的同时增加学生的人文知识，提高学生的文化素养。（一）知识目标通过本课程的学习，使学生掌握一定量的财务会计专业英语语言知识（专业词汇，核心句型和情景会话知识）。 （二）能力目标使学生具有一定的听、说、读、写、译的能力，能借助词典阅读和翻译简单的有关财务会计英语业务资料，在涉外交际的日常活动和业务活动中进行简单的口头和书面交流，并为以后进一步提高英语交际能力打下基础。（三）素质目标使学生认识到学习财务会计英语和今后工作的密切关系，让学生深知作为一名会计人，应该拓宽自己的视野，学习更多的知识，以提高自己能力进而适应未来的工作。三、课程设计理念与思路本课程以“教高16号文件”中的工学结合的教学改革理念为指导原则, 以高职高专教育英语课程教学基本要求为导向，以职业为背景，以应用为目的，以知识为主线，设计整个课程。将语言能力与职业能力进行无缝对接，使语言教学服务于学生英语应用能力的需要，服务于专业人才培养目标。会计英语是会计专业的专业英语课程,课程围绕“How to express accounting in English”为中心目的,让学生将英语与专业知识结合起来,培养学生准确熟练地用英语表达会计原理、处理英文基本会计业务、编制简单的英文会计报表,运用一些西方会计的思维方式,引导和培养学生逐步具备阅读和学习英文原版会计书籍的能力。四、教学进程安排学习项目学习任务学 时理论实训1Model 1 General Introduction to Accounting1.1 Origin and Development of Accounting1.2 Accounting Entity1.3 Accounting Principles22Model 2 Accounting Equation and Double-entry2.1 Accounting Title and Accounts2.2 Accounting Elements and Accounting Equation2.3 Double Entry2.4 Accounting Circle43Model 3 Cuurrent Assets2.1 Cash2.2 Recaivables2.3 Inventories424Model 4 Non-Cuurrent Assets4.1 Long-trem Investment4.2 Plant Assets4.3 Intangible AssetsPractice Class425Model 5 Liabilities5.1 Current Liabilities5.2 Long-term Liabilities46Model 6 Owners Equity6.1 Capital Stock6.2 Retained Earning27Model 7 Revenue, Expenses and Profit7.1 Revenue7.2 Expenses28Model 8 Balance Sheet8.1 Conception of Balance Sheet8.2 Components of Balance Sheet8.3 How to prepare Balance Sheet29Model 9 Income Statement9.1 Conception of Income Statement9.2 Components of Income Siaiement9.3 How to Prepare Income Statement410Model 10 Statement of Cash Flow10.1 Conception of Statement of Cash Flow10.2 Structrue of Statement of Cash Flow10.3 How to Prepare Statement of Cash Flow4小计366总计42五、教学内容与要求学习项目名称Model 1 General Introduction to Accounting课 时2教学目标知识目标 Explain what accounting is. Explain the history of accounting 能力目标 Identify users and uses of accounting Explain the accounting assumption素质目标 Understand the accounting working principles学习任务1.1 Origin and Development of Accounting1.2 Accounting Entity1.3 Accounting Principles相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 2 Accounting Equation and Double-entry课 时4教学目标知识目标 Describe the chart of accounts and recognize commonly used accounts.能力目标 Define double-entry system and state the rules for double entry. State all the steps in the accounting cycle.素质目标 Apply the steps for transaction analysis and processing to simple transactions.学习任务2.1 Accounting Title and Accounts2.2 Accounting Elements and Accounting Equation2.3 Double Entry2.4 Accounting Circle相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 3 Cuurrent Assets课 时6教学目标知识目标 Define current assets, cash, receivables and inventories. Identify the principles of cash control. 能力目标 Explain bank reconciliation Identify the classification of receivables素质目标 Explain how discounts and ban debts are recognized in accounts. Describe the methods in determining inventory quantities.学习任务2.1 Cash2.2 Recaivables2.3 Inventories相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 4 Non-Cuurrent Assets课 时6教学目标知识目标 Determine the classification of non-current assets. Explain how to measure and report long-term investments in both common shares and bonds.能力目标 Define plant asset and determine the cost of plant asset. Describe the two main methods of depreciation and how to apply them in accounting.素质目标 Distinguish between revenue expenditures and capital expenditures during the useful life of a plant asset. Indicate the scope of intangible assets.学习任务4.1 Long-trem Investment4.2 Plant Assets4.3 Intangible Assets相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 5 Liabilities课 时4教学目标知识目标 Define liabilities, current liabilities and long-term liabilities. Identify the major types of current liabilities and log-term liabilities.能力目标 Explain current ratio and its implication. Describe the features of different types of bonds.素质目标 Determine on what conditions bonds are sold at discount or at premium. Explain debt to total asset ratio, times interest earned ratio and their implication.学习任务5.1 Current Liabilities5.2 Long-term LiabilitiesPractice Class相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 6 Owners Equity课 时2教学目标知识目标 Identify a corporation and its major characteristics.能力目标 Make clear the difference between paid-in capital and retained earnings. Differentiate between common stock and preferred stock.素质目标 Explain capital stock and dividends.学习任务6.1 Capital Stock6.2 Retained Earning相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 7 Revenue, Expenses and Profit课 时2教学目标知识目标 Understand the accounting revenue. Can identify different types of revenue.能力目标 Understand the accounting expenses and costs. Can identify different types of expenses素质目标 Understand the accounting profit. Know how to calculate the accounting profit for the accounting period 学习任务7.1 Revenue7.2 Expenses相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 8 Balance Sheet课 时4教学目标知识目标 Explain what accounting is Explain the history of accounting 能力目标 Identify users and uses of accounting Explain the accounting assumption素质目标 Understand the accounting working principles学习任务8.1 Conception of Balance Sheet8.2 Components of Balance Sheet8.3 How to prepare Balance Sheet相关知识教学设备、工具与媒体PPT考核评价考试学习项目名称Model 9 Income Statement课 时4教学目标知识目标 Define the major components of an income statement. 能力目标 Identify factors that can influence these components. 素质目标 Prepare an income statement.学习任务9.1 Conception of Income Statement9.2 Components of Income Siaiement9.3 How to Prepare Income Statement相关知识教学设备、工具与媒体PPT考核评价 考试学习项目名称Model 10 Statement of Cash Flow课 时 4教学目标知识目标 Define cash and cash equivalents. Understand and identify operating activities, investing activities and financing activities. 能力目标 Understand the direct method and the indirect method when you prepare the statement of cash flow.素质目标 Prepare the statement of cash flow.学习任务10.1 Conception of Statement of Cash Flow10.2 Structrue of Statement of Cash Flow10.3 How to Prepare Statement of Cash相关知识教学设备、工具与媒体PPT考核评价考试六、考核评价（一）改革传统的学生评价手段和方法，采用阶段评价、过程性评价和结果性评价相结合，理论与实践相结合；（二）考核内容要充分体现学生“听、说、读、写、译”各方面能力的综合平衡；（三）应注重学生的思维能力和分析问题、解决问题能力的考核。对在学习和应用上有创新的学生应给予特别鼓励；（四）关注评价的多元性，结合阅读理解考核、现场提问、学生作业、平时测验及考