会计专业英语教案owners equity教案

淄博职业学院《会计英语》课单元初九年级数学初九年级数学教案初九年级数学教案教学设计方案教师:孙晓媛序号:一三授课时间第一六周周五第三-四节授课班级P一四会计一,二班上课地点南区B四一六教学单元名称UNIT七owner’sequity课时数二教学目地一.ThepositionofOwner’sEquity二.AccountsforOrdinaryShares三.AccountsforPreferenceShares四.AccountsforRetainedProfits教学重点一.ThepositionofOwner’sEquity二.AccountsforOrdinaryShares教学难点三.AccountsforPreferenceShares四.AccountsforRetainedProfits目地群体会计专业大专学生教学环境多媒体教室B四一六教学方法讨论,启发,演示,讲练结合时间安排初九年级数学教案教学设计一零分钟一零分钟一,英语试听TED英语视频二,专业术语五零分钟三,典型例句Owner’sequityofapany,calledshareholder’sequity,isreporteddifferently.Thetwomostbasicsourcesofshareholder’sequityare:Paid-upcapital(alsocalledissuedcapital),whichrepresentsinvestmentsbytheshareholdersinthepany;Retainedprofits(alsocalledretainedearnings)whichareamountsthatthepanyhasearnedthroughprofitableoperations.七.一.一OrdinaryShares(monStock)Ordinarysharesrepresentownershipinacorporation.Asingleshareofstockisapieceofownershipofacorporation.monstockdividendsmaybepaidincash,stockorproperty.Themostmonpaymentmethodisacashdividend.Theboardofdirectorsdetermineswhetherornottopaydividendstomonshareholders.Increasesorreductionsmostfrequentlydependonhowwellthepanyisperforming.Inaweakeconomythepanymayevensuspenddividendsuntilitsbalancesheetimproves.`(一)IssuingnoparvalueordinarysharesABCpanyissues三

零零零noparvalueordinarysharesat$二pershare.Theshareissueentryis:Jan一四Dr:CashatBank(三

零零零$二) 六

零零零

Cr:Paid-upOrdinaryCapital 六

零零零Issuednoparvalueordinaryshares.(二)IssuingparvalueordinarysharesSupposeABCpanyordinaryshareshadaparvalueof$一.Theentryfortheissueof五

零零零sharesforcashequaltotheirparvaluewouldbe:Jan.八Dr:CashatBank(五

零零零$一) 五

零零零Cr:Paid-upOrdinaryCapital 五

零零零七.一.二PreferenceShares(PreferredStock)Preferredstockalsorepresentsownershipinacorporation.Preferredstockpromisesguaranteeddividendsandaclaimonapany’sassetsthatisabovemonshareholders.Thetrade-offsmaybethatpreferredshareholderscannotvoteorshareotherspecifiedrights.Preferredstockpaysafixeddividendthatisspecifiedandsetdowninadvance.Unlessthestockisretiredorcalledback,itwouldcontinuepayingdividendsforever.Successfuloperationsproduceprofit,whichincreasesshareholders’equitythroughaseparateaccountcalledretainedprofits(orretainedearning).Attheendofayear,theprofit(orloss)balanceoftheprofitandlosssummaryaccountisclosedtoretainedprofits.Forexample,ifprofitis$九五

零零零,profitandlosssummarywillhavea$九五

零零零creditbalance.Theclosingentrywilldebitprofitandlosssummarytotransferprofittoretainedprofits.June三零Dr:ProfitandLossSummary 九五

零零零

Cr:RetainedProfits 九五

零零零Tocloseprofittoretainedprofits一零分钟一零分钟四,典型例题Exhibit七-一outlinesasimplifiedpanybalancesheettoshowhowtoreportthesecategoriesofshareholders’equity.Exhibit七-一 ABalanceSheetonShareholders’EquityTotalAssets$六零零

零零零Less:TotalLiabilities$二四零

零零零assets$三六零

零零零(Continued)Shareholders’EquityPaid-upCapital$二零零

零零零RetainedProfits$一六零

零零零TotalShareholders’Equity$三六零

零零零Shareholders’rightsincludethefollowingaspects.(一)Votingintheelectionofboardofdirectorsatannualmeeting;(二)Sharingdividends,therighttoreceiveaproportionatepartofanydividend.(三)Liquidation,therighttoreceiveaproportionateshareofanyassetsafterthepanypaysitsliabilitiesinliquidation.(四)Maintainingthesameper