会计英语培训教案

1、1 / 7教案编号：03教学时间：2010年9月第4周教学班级：09级会计班授课类型：讲授教学目的及要求：Upon the completi on of this less on, the stude nts will be able to:1. Have gen eral kno wledge of types of acco un ti ng,2. Get the kno wledge of finan cial acco un ti ng and man agerialacco un ti ng,respectively.教学重点：1. Classification in the dis

2、cipline of accounting2. Essential concept of financial accounting3. Esse ntial con cept of man ageme nt acco un ti ng2 / 7教学难点：Acco untancy bodies work for finan cial acco un ti ngChapter 1 step into the world of acco unting1.4 Types of acco un ti ngClassificati on-finan cial acco un ti ng and man a

3、gerial acco unting1.4.1 Finan cial Acco un ti ngProduction of financial statements-external usersInternational Accounting Standards(IASs国际会计准则Gen erally Accepted Accou ngting Prin ciples(GAAPs公认会计准则142 Man ageme nt acco untingMan ageme nt acco un ti ng works for internal users内部管理会计工作举例：Strategy for

4、mulat ing战略规划Decisi on maki ng内部决策Optimized resources usages化资源利用率1.5The Acco un ti ng Professi on and Careers1.5.1Classification of Accounting ProfessionPublic Acco untant-Audit ing-Tax services3 / 7-Con suit ing servicesPrivate Acco untants1.5.2The Acco unting Professi onal EthicsIn tegrity of acc

5、o untantsCode of ethics会计职业道德Case-E nron Sca nda安然公司丑闻事件作业布置:板书设计:课后分析:教案编号：044 / 7教学时间：2010年 月第5周教学班级：09级会计班授课类型：讲授教学目的及要求：Upon the completi on of this less on, the stude nts will able to:Have gen eral kno wledge of the framework of acco un ti ngHave gen eral kno wledge of carrer of acco unting教学重点

6、：Con ceptual framework of acc onting(1) basic assumption(2) basic principle教学难点：Con ceptual framework of acc onting教学过程：Chapter 1 step into the world of acco unting1.6 Acco untancy Bodies5 / 71.6.1Accounting Standard-Setting BodiesFederal Acco un ti ng Stan dards Advisory Board(FASAB)联邦会计准则咨询委员会1.6.

7、2Professi onal Acco unting BodiesAssociation of Chartered Certified Accou nta nts(ACCA) -UK特许公认会计师公会Certified Public Accou ntan t(CPA)1.6.30versight Boards1.6.4Auditi ng Sta ndard-Setti ng Bodies1.8Acco un ti ng Con ceptual Framework1.8.1Basic Acco un ti ng Assumpti onsBusin ess En tity Assumpti on会

8、计主体假设假设GoingConcern Assumpti on持续经营假设asset capitalizati on, depreciatio n and amortizati onMon etary Unit Assumptio n货币计量假设Periodicity Assumptio n会计分期假设1.8.2Basic Accounting PrinciplesHistorical Cost Principle历史成本原则-reliable acquisiti on costs fair6 / 7market valueRevenue recognition Principle收入实现制原贝U -accrual basis accoun ti ng权责发生制-cash basis acco un ti ng攵付实现制Matchi ngPrinciple配比原则Full Disclosure Principle充分揭露原则1.8.3Basic Acco unting