教案(4).doc

沈阳大学科技工程学院教 案20122013学年 第 1 学期课程名称： 会计专业英语 教师所在院、系： 会计学院 学生所在专业、班级： 09、10级会计学专业 教师姓名： 范铭 教师职称： 助教 “会计专业英语”课程综述（正文用5号宋体字，标题用四号黑体字）本课程的主要内容：会计专业英语是一门专业选修课，它是为本科会计学专业的学生全新开设的专业选修课之一。该课程的任务是通过会计专业外语的学习提高学生的专业技能水平，力求培养学生在专业学习和今后工作中英语的听、说、读、写等实际应用能力，掌握会计专业英语基础词汇，在阅读材料中使学生能够用英文描述会计活动，提高实际翻译的能力，在专题讨论中提高专业英语综合应用能力和口语表达能力。该课程以基础会计，财务会计，财务会计实务，审计，职业道德，财务报表分析为根基，在了解上述内容基础上，不仅要求学生全面掌握简单的英文的负债、所有者权益、收入、费用和利润的核算方法，而且要求学生必须掌握各种财务报告的英文编制方法以及审计等其他课程的英文表述能力，进而丰富学生具备从事财务会计各岗位工作应具备的英文能力。会计专业英语主要围绕下列内容进行讲授，具体包括：Accounting Cycle and Bookkeeping ，Generally Accepted Accounting Principles，The Balance Sheet，The Income Statement and The Cash Flow Statement等。总之，通过系统学习本门课程，学生应该扩大专业理解的视野，激发学习专业英语的兴趣，在职业情境中提升高层次会计的岗位能力。本课程与其他课程的关系：基础会计，中级财务会计，财务会计实务，审计，职业道德，财务报表分析，。本课程总学时(学分)数：32学时（2学分）本课程的考核方式：视频考核本课程的教材：会计专业英语北京邮电大学出版社 2012年08月本课程的主要参考书：1.戴维.马歇尔等：会计学数字意味着什么 人民邮电出版社2.克里斯托弗.诺比斯等：比较国际会计 东北财经大学出版社教 案（首页）授课章节名称Chapter 4 The Balance Sheet(1)第 4 次课（ 2学时）教学目的与要求掌握会计等式掌握资产，负债，所有者权益的定义和内容了解资产负债表的意义教学重点掌握资产，负债，所有者权益的定义和内容教学难点掌握资产，负债，所有者权益的定义和内容思考题与作业课后的单词复习教学内容，设计与时间安排：IntroductionA balance sheet，also known as a “statement of financial position”，reveals a companys assets，liabilities and owners equity (net worth)资产负债表，也被称为“财务状况表”，披露了企业的资产、负债和(净)所有者权益情况。4.1 Definition一、定义：A financial statement that summarizes a companys assets，liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes，as well as the amount invested by the shareholders.资产负债表，是企业完整财务报表的一个重要组成部分，反映了企业某一时点的资产、负债和所有者权益情况。这三个资产负债表项目向投资者提供了企业已拥有的和待偿付的资源，同时反映了股东投入企业的资金情况。42How the Balance Sheet WorksThe balance sheet is divided into two parts that，based on the following equation，must equal each other，or balance each other out. The main formula behind the balance sheet is：基于会计恒等式，资产负债表分为两个部分，两部分的金额必须相等或者相互抵消。会计恒等式描述如下：资产负债所有者(股东)权益43Know the Types of Assets43.1Current AssetsCurrent assets have a life span of one year or less，meaning they can be converted easily into cash. Such assets classes include cash and cash equivalents，accounts receivable and inventory.Cash and cash equivalents Cash and cash equivalents are the most liquid assets found within the asset portion of a companys balance sheet.Accounts receivableAccounts receivable represents money owed by entities to the firm on the sale of products or services on credit.The accounts receivable departments use the sales ledger，this is because a sales ledger normally records： The sales a business has made. The amount of money received for goods or services. The amount of money owed at the end of each month varies (debtors)InventoryInventory is the total amount of goods and/or materials contained in a store or factory at any given time.43.2NonCurrent Assets一、定义Noncurrent assets are assets that are not turned into cash easily，are expected to be turned into cash within a year and/or have a lifespan of more than a year.二、表现形式tangible assets such as machinery，computers，buildings and angible assets，such as goodwill，patents or copyright.44Learn the Different Liabilities44.1current liabilities Accounts payableAccounts payable is the amount owed for the purchase of goods or services at a specific date. Accounts Payable is presented in the Liability section of the Balance Sheet (a component of the Financial Statements)Interest payableIt is a liability representing money owed by a company.The figure is typically associated with borrowed money，such as a loan.44.2Longterm liabilities Longterm liabilities are debts and other nondebt financial obligations，which are due after a period of at least one year from the date of the balance sheet.Notes payable They represent obligations to banks or other creditors based on formal written agreements.A specific interest rate is usually identified in the agreement.45Shareholders EquityShareholders equity is the initial amount of money invested into a business. Shareholders equity comes from two main sources.The first and original source is the money that was originally inves