会计专业英语教案assets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:一一授课时间第一二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五assets课时数二教学目地四.ToAccountforDepreciation五.ToGetFamiliarwithDepreciationMethods六.ToAccountforIntangibleAssets教学重点四.ToAccountforDepreciation五.ToGetFamiliarwithDepreciationMethods六.ToAccountforIntangibleAssets教学难点四.ToAccountforDepreciation五.ToGetFamiliarwithDepreciationMethods六.ToAccountforIntangibleAssets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,典型例句一.TheDefinitionandCategoriesofInventoryInventoryisthenamegiventogoodsthatareeithermanufacturedorpurchasedforsaleinthenormalcourseofbusiness.Acardealer’sinventoryisprisedofautomobiles;agrocerystore’sinventoryconsistsofvegetables,meats,dairyproducts,cannedgoods,andbakeryitems;Wal-Mart’sinventoryisposedofshirts,CDs,carbatteries,petsupplies,linens,toys,andmore.inventoryisclassifiedasanassetandreportedonthebalancesheet.二.InventorySystemsTherearetwomaintypesofinventoryaccountingsystems:theperiodicsystemandtheperpetualsystem.CharacteristicsofeachsystemcanbeseenintheExhibit五-三.Exhibit五-三 TwoInventoryAccountingSystemsandTheirDescription三.CostofGoodsSold(CostofSales)andGrossProfit(GrosssMargin)Usingtheperiodicsystem,thecost-of-goods-soldcalculationisasfollows.Costofgoodssold=Beginninginventory+Purchase(includingfreightin)=Costofgoodsavailableforsale-Endinginventory四.INVENTORYCOSTINGMETHODSFourofthemostmonlyusedcostingmethodsare:①Specificunitcost;②Weighted-averagecost;③FirstinFirstout(FIFO)cost;④LastinFirstout(LIFO)cost.五.二.一MeasuringthecostofProperty,PlantandEquipmentThegeneralruleformeasuringthecostofanyassetis:Thecostofanassetisthesumofallthecostsincurredtobringtheassettothelocationandoftheconditionnecessaryforitsintendeduse.Abusinessmayholdsomelong-term(usefulforoverayear),expensive(withunitvalueabovetheprescribedcriteria)andtangibleassets.Theyarefixesassets.monformsoffixedassetsincludemanufacturingequipment,transportationequipment,furniture,etc.五.二.二DepreciabilityofFixedAssetsDuringtheuseoffixedassets,thevalueofthemwillreduce.Thispartofreductionwillbeconvertedintothevalueofproductsorabusinessoperatingcosts.Abidebythematchingprinciple,accountantsneedtoconsiderabouttheaccountofdepreciation.Depreciationbydictionarymeans"thelossinvalueofanassetovertime".Fromtheaccountingperspective,thisaccountisusedforallocationofanassetoverausefullife.(三)EstimatedUsefullife.Thedepreciableassetshavealimitedlife.However,manyfactorsaffecttheusefullife.Itslengthneedstheprofessionaltoestimate.(四)Accumulateddepreciation.Thetotalamountofdepreciationwrittenoffagainstthecurrentdepreciableasset.(五)Writtendownvalue(WDV)equalshistoricalcostofanassetsubtractedbyitsaccumulateddepreciation.Thereareseveralwaystoconfirmthedepreciationchargesinpractice.