《會(huì)計(jì)專業(yè)英語》課程教學(xué)大綱

1、PAGE PAGE 12會(huì)計(jì)專業(yè)英語課程教學(xué)大綱課程代碼：ACCO2029課程性質(zhì)：專業(yè)選修課程授課對象：財(cái)務(wù)管理等專業(yè)開課學(xué)期：春總 學(xué)時(shí)：36學(xué)時(shí) 學(xué)分：2學(xué)分講課學(xué)時(shí)：36學(xué)時(shí) 實(shí)驗(yàn)學(xué)時(shí)：0學(xué)時(shí) 實(shí)踐學(xué)時(shí)：0學(xué)時(shí)指定教材：胡錦祥，程燕飛，會(huì)計(jì)英語第二版，南開大學(xué)出版社，2011年參考書目：1. 會(huì)計(jì)英語， HYPERLINK /?key2=%C1%F5%BD%A8%BB%AA&medium=01&category_path=01.00.00.00.00.00 t _blank 劉建華主編， HYPERLINK /?key3=%C7%E5%BB%AA%B4%F3%D1%A7%B3%F6%B

2、0%E6%C9%E7&medium=01&category_path=01.00.00.00.00.00 t _blank 清華大學(xué)出版社，2009年07月2基礎(chǔ)會(huì)計(jì)，龔菊明主編，復(fù)旦大學(xué)出版社，2015年7月3. 審計(jì)學(xué)，陳志強(qiáng)主編，蘇州大學(xué)出版社，2002年8月4. Introductory Financial Accounting and Reporting， HYPERLINK /?key2=Smith&medium=01&category_path=01.00.00.00.00.00 t _blank Smith, HYPERLINK /?key2=Barry&medium=01&c

3、ategory_path=01.00.00.00.00.00 t _blank BarryP.， HYPERLINK /?key3=Open+University+Press&medium=01&category_path=01.00.00.00.00.00 t _blank Open University Press，2010-125. Auditing Concepts and Applications: A Risk Analysis Approach， HYPERLINK /?key2=Larry&medium=01&category_path=01.00.00.00.00.00 t

4、_blank LarryF. HYPERLINK /?key2=Konrath&medium=01&category_path=01.00.00.00.00.00 t _blank Konrath， HYPERLINK /?key3=South-Western+Pub&medium=01&category_path=01.00.00.00.00.00 t _blank South-Western Pub6. Financial Analysis and Decision Making， HYPERLINK /?key2=David&medium=01&category_path=01.00.0

5、0.00.00.00 t _blank DavidE. HYPERLINK /?key2=Vance&medium=01&category_path=01.00.00.00.00.00 t _blank Vance HYPERLINK /?key3=McGraw-Hill&medium=01&category_path=01.00.00.00.00.00 t _blank McGraw-Hill，2002-127. 商務(wù)英語閱讀， HYPERLINK /?key2=%C0%EE%D0%A1%B7%C9&medium=01&category_path=01.00.00.00.00.00 t _b

6、lank 李小飛等主編， HYPERLINK /?key3=%CD%E2%D3%EF%BD%CC%D1%A7%D3%EB%D1%D0%BE%BF%B3%F6%B0%E6%C9%E7&medium=01&category_path=01.00.00.00.00.00 t _blank 外語教學(xué)與研究出版社，2005年12月教學(xué)目的：會(huì)計(jì)專業(yè)英語課程以企業(yè)財(cái)會(huì)活動(dòng)為主線，深入淺出地介紹會(huì)計(jì)基本概念，在此基礎(chǔ)上幫助學(xué)生了解會(huì)計(jì)核算程序，編制會(huì)計(jì)分錄，閱讀會(huì)計(jì)報(bào)表，掌握財(cái)務(wù)分析指標(biāo)，以及了解企業(yè)組織形式，管理會(huì)計(jì)及審計(jì)等方面的基礎(chǔ)知識。課程以中英雙語講授，輔以各類練習(xí)，包括案例分析、小組討論、課堂演示

7、、階段測試等，幫助學(xué)生初步使用英語來閱讀和交流會(huì)計(jì)專業(yè)的基礎(chǔ)知識與相關(guān)理論，逐步提高閱讀英語會(huì)計(jì)文獻(xiàn)和使用英語處理常規(guī)會(huì)計(jì)業(yè)務(wù)的能力。第一章：Introduction to accounting 會(huì)計(jì)簡介 課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：了解會(huì)計(jì)的定義，基本假設(shè)和原則，初步了解財(cái)務(wù)報(bào)表的構(gòu)成。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。 第一節(jié)：Definition of accounting, users and classification of accounting, accounting assumption and principles. 會(huì)計(jì)的定義、使用者、分類及會(huì)計(jì)假設(shè)與會(huì)計(jì)準(zhǔn)則會(huì)計(jì)的定義

8、: definition of accounting 掌握會(huì)計(jì)的定義，地位和作用。會(huì)計(jì)的使用者和分類: users and classification of accounting 了解會(huì)計(jì)信息的使用者可分為兩類：外部使用者和內(nèi)部使用者。了解兩類會(huì)計(jì)信息的區(qū)別。會(huì)計(jì)假設(shè)與基本原則: accounting assumption and principles 掌握會(huì)計(jì)的四個(gè)基本假設(shè)，明確各自的含義和作用。思考題：What are the assumptions of accounting?How many types of accounting are there? What are they?W

9、ho are the users of accounting information? Whats the difference between internal users and external users?第二節(jié)：Financial statements 財(cái)務(wù)報(bào)表簡介會(huì)計(jì)報(bào)表的含義: definition of financial statements 掌握會(huì)計(jì)報(bào)表的定義和作用會(huì)計(jì)報(bào)表的主要內(nèi)容: components of financial statements 初步了解會(huì)計(jì)報(bào)表的主要構(gòu)成，知道會(huì)計(jì)報(bào)表（financial statements）和會(huì)計(jì)報(bào)告(annual repor

10、t)的區(qū)別。思考題：What are the components of financial statements?What information does a balance sheet contain?Whats the difference between financial statements and financial report?第二章：Accounting elements & accounting equation 會(huì)計(jì)要素及會(huì)計(jì)等式課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：掌握會(huì)計(jì)要素的分類及會(huì)計(jì)等式的內(nèi)容和原理。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：Accounting e

11、lements 會(huì)計(jì)要素會(huì)計(jì)要素: accounting elements 掌握會(huì)計(jì)要素的定義和作用。會(huì)計(jì)要素的分類: classification of accounting elements了解會(huì)計(jì)要素的分類，了解握每一種會(huì)計(jì)要素的含義，屬性以及各要素下常用的會(huì)計(jì)科目。思考題：Define accounting elements. How many groups can it be classified into?What are included in assets?What are included in liabilities?What are included in owners

12、equity?Which financial statement will revenues and expenses be disclosed?第二節(jié)：Accounting equation 會(huì)計(jì)等式會(huì)計(jì)等式的原理和應(yīng)用: theory and application of accounting equation掌握會(huì)計(jì)等式的含義，原理和應(yīng)用思考題：Whats the accounting equation?Whats the function of accounting equation?第三章：Recording business transactions 交易記錄課時(shí)：1周，共2課時(shí)教

13、學(xué)內(nèi)容：學(xué)習(xí)復(fù)式記賬的方法及基本運(yùn)用。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：recording business transactions 企業(yè)交易的會(huì)計(jì)錄入賬戶的建立: opening-up of accounts了解賬戶的分類，掌握常用的基本會(huì)計(jì)科目。T型賬戶: T-account了解T型賬戶的結(jié)構(gòu)、作用，了解賬戶和科目的區(qū)別與聯(lián)系。并會(huì)建立相關(guān)賬戶。思考題：What is an account? What is it used for?How many categories is a chart of account divided into? Give examples for

14、each type.Illustrate the structure of the T-account. 第二節(jié)：Double-entry system 復(fù)式記賬法復(fù)式記賬的定義，原理與運(yùn)用: definition, theory and application of double-entry booking-keeping掌握復(fù)式記賬的定義，原理與方法，運(yùn)用復(fù)式記賬的方法做簡單的會(huì)計(jì)分錄。思考題：Explain the rule of debit and credit and provide examples. Give an example of a transaction that wi

15、ll affect two assets accounts.第四章：Journals, ledgers and trial balance 日記賬、分類賬及試算平衡表課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：掌握日記賬、分類賬的記賬方法及試算平衡表的編制。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：Journals 日記賬 日記賬的定義與形式: definition and forms of journals掌握日記賬的定義，分類和基本形式。日記賬的方法: procedures of journal-making掌握日記賬的基本程序與步驟。練習(xí): exercises用日記賬記錄會(huì)計(jì)基本業(yè)務(wù)。思考題：Wha

16、ts the definition of journals?How to make journals?第二節(jié)：Ledgers 分類賬分類賬和過賬: ledgers and posting掌握分類賬的定義和過賬的基本方法。思考題：Whats the definition of the ledger?What are the steps of posting、第三節(jié)：Trial balance 試算平衡表試算平衡表: trial balance了解試算平衡表的定義和作用。思考題：Whats the function of a trial balance?第五章：Completion of the

17、accounting cycle 會(huì)計(jì)循環(huán)課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：了解會(huì)計(jì)循環(huán)的基本步驟，學(xué)習(xí)調(diào)賬和結(jié)賬。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用第一節(jié)：adjusting entry 調(diào)整分錄調(diào)整分錄: adjusting entry了解并掌握調(diào)整分錄的編制，重點(diǎn)掌握預(yù)付和預(yù)收的調(diào)整第二節(jié)：closing entry 結(jié)賬分錄結(jié)賬分錄：closing entry了解并掌握結(jié)賬分錄的編制。思考題：What is the accounting cycle?What is adjusting and why is it needed for the end of the period?How ma

18、ny steps are involved in closing? What are they?第六章：Assets Current assents 資產(chǎn)-流動(dòng)資產(chǎn)課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：了解流動(dòng)資產(chǎn)定義、分類，重點(diǎn)掌握現(xiàn)金和短期投資業(yè)務(wù)的會(huì)計(jì)處理。要求掌握相關(guān)英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：definition of current assets 流動(dòng)資產(chǎn)的定義流動(dòng)資產(chǎn)及其常用的會(huì)計(jì)科目：current assets and related accounts掌握流動(dòng)資產(chǎn)的定義及分類，掌握常用的會(huì)計(jì)科目。思考題：Whats the meaning of current assets?How

19、 many categories are assets divided into?第二節(jié)：current assets accounts 流動(dòng)資產(chǎn)的常用科目現(xiàn)金: cash掌握現(xiàn)金的定義，學(xué)會(huì)編制有關(guān)現(xiàn)金業(yè)務(wù)的分錄。短期投資: short-term investments掌握短期投資的定義，學(xué)會(huì)編制有關(guān)短期投資業(yè)務(wù)的分錄。思考題：Why is cash always listed first in the balance sheet?What do both sides of the Short-term Investment for trading securities record?第七章

20、：Assets Current assets 資產(chǎn)- 流動(dòng)資產(chǎn)課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：掌握應(yīng)收賬款、預(yù)付款項(xiàng)和存貨的會(huì)計(jì)處理。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：應(yīng)收賬款 Accounts receivables應(yīng)收賬款: accounts receivables了解應(yīng)收賬款的產(chǎn)生，學(xué)會(huì)編制有關(guān)應(yīng)收賬款業(yè)務(wù)的分錄。壞賬: bad debts了解壞賬產(chǎn)生的原因，掌握壞賬的會(huì)計(jì)處理方法，了解賬齡分析的方法。思考題：What effect does the provision for bad debts have on account receivable balance?Descri

21、be three basic methods to estimate uncollectible accounts.Whats the meaning of 2/10, n/30?第二節(jié)：存貨 Inventory存貨的定義：definition of inventory 了解存貨的定義及特點(diǎn)。二 實(shí)地盤存制和永續(xù)盤存制: perpetual inventory system and period inventory system掌握實(shí)地盤存制和永續(xù)盤存制的區(qū)別，了解存貨計(jì)價(jià)的幾種方法。思考題：Explain the difference of the two systems of invent

22、ory keeping. Whats meaning of FIFO and LIFO?第八章：Fixed assets & intangible assets 固定資產(chǎn)及無形資產(chǎn)課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：學(xué)習(xí)固定資產(chǎn)和無形資產(chǎn)的定義及主要相關(guān)業(yè)務(wù)的會(huì)計(jì)處理。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：fixed assets 固定資產(chǎn)固定資產(chǎn)的定義和作用: definition of fixed assets掌握固定資產(chǎn)的定義和作用，掌握常用的會(huì)計(jì)科目。固定資產(chǎn)的獲得: acquisition of fixes assets了解固定資產(chǎn)以歷史成本入賬。固定資產(chǎn)的折舊: depreciat

23、ion of fixed assets了解折舊的含義，掌握常用的幾種折舊方法，并會(huì)編制分錄。思考題：Whats depreciation? What is an assets useful life?What are the book value and salvage value of the fixed assets?第二節(jié)：intangible assets 無形資產(chǎn)無形資產(chǎn)的定義: definition of intangible assets掌握無形資產(chǎn)的定義和特點(diǎn)，了解常見的無形資產(chǎn)類型。無形資產(chǎn)的會(huì)計(jì)處理: accounting treatments of intangible

24、assets了解無形資產(chǎn)的會(huì)計(jì)處理，編制簡單的會(huì)計(jì)分錄。思考題：How are intangible assets acquired?Give some examples of intangible assets.第九章：Liabilities and owners equity 負(fù)債及所有者權(quán)益課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：掌握負(fù)債及所有者權(quán)益的定義、相關(guān)賬戶及基本經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)處理。要求掌握相關(guān)英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：Liabilities 負(fù)債流動(dòng)負(fù)債: current liabilities了解流動(dòng)負(fù)債的定義和常用科目，編制有關(guān)會(huì)計(jì)分錄。長期負(fù)債: long-term liabi

25、lities了解長期負(fù)債的定義和常用科目，編制有關(guān)會(huì)計(jì)分錄。思考題：What ways are notes payable different from accounts payable?What is the purpose of long-term loans made?第二節(jié)：Owners equity 所有者權(quán)益所有者權(quán)益及其常用科目：owners equity and related accounts了解所有者權(quán)益的定義和常用科目，編制有關(guān)會(huì)計(jì)分錄。思考題：How are retained earnings calculated?Whats the meaning of paid-i

26、n capital?第十章：Revenue, expenses and profit 收入、費(fèi)用及利潤課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：了解收入和費(fèi)用的確認(rèn)及利潤的形成。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用.第一節(jié)：Revenue 收入了解收入的定義和分類，編制與收入業(yè)務(wù)相關(guān)的簡單會(huì)計(jì)分錄。第二節(jié)：Expenses 費(fèi)用了解費(fèi)用的定義和分類，編制與費(fèi)用業(yè)務(wù)相關(guān)的簡單會(huì)計(jì)分錄。第三節(jié)：Profit 利潤了解利潤的定義和分類，編制與利潤業(yè)務(wù)相關(guān)的簡單會(huì)計(jì)分錄。思考題：Whats the relationship of revenue, expense and profit?How are expense

27、s classified? Give examples.Explain the Income Summary account. 第十一章：Financial statements 財(cái)務(wù)報(bào)表課時(shí)：2周，共4課時(shí)。教學(xué)內(nèi)容：了解財(cái)務(wù)報(bào)表的基本內(nèi)容，格式和作用。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：Brief introduction of financial statements 財(cái)務(wù)報(bào)表簡介會(huì)計(jì)報(bào)表的含義及與會(huì)計(jì)年報(bào)的區(qū)別：definition of financial statements and the difference from annual report掌握會(huì)計(jì)報(bào)表的構(gòu)成，作用

28、和信息使用者，了解與會(huì)計(jì)年報(bào)的區(qū)別。思考題：What are the components of financial statements?Whats the difference between financial statements and financial report?第二節(jié)：Balance sheet 資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表的定義：definition of the balance sheet了解資產(chǎn)負(fù)債表的定義和作用。資產(chǎn)負(fù)債表的結(jié)構(gòu)及主要內(nèi)容：structure and contents of a balance sheet了解資產(chǎn)負(fù)債表的結(jié)構(gòu)及主要內(nèi)容。思考題：Whats t

29、he function of the balance sheet?What are the basic three parts of the balance sheet?第三節(jié)：Income statement 利潤表利潤表的定義: definition of the income statement了解利潤表的定義和作用利潤表的結(jié)構(gòu)及主要內(nèi)容：structure and contents of an income statement了解利潤表的結(jié)構(gòu)及主要內(nèi)容思考題：Whats the function of the income statement?What items does an in

30、come statement include?第四節(jié)：Case study 案例分析一、案例分析：case study a listed company in Australia通過分析澳大利亞上市公司PRANA的年報(bào)，加深對會(huì)計(jì)報(bào)表的認(rèn)識和理解。思考題：What are the main components of the financial report?Whats the difference between Directors Report and Directors Declaration?What do you think of the profitability of the c

31、ompany in the current year?Whats the depreciation method used in the company?Whats the auditors opinion given in the Audit Report?第十二章：Analyzing & interpreting financial statements 財(cái)務(wù)報(bào)表分析課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：了解財(cái)務(wù)報(bào)表分析的意義，學(xué)習(xí)橫向比較法和縱向比較法。掌握財(cái)務(wù)比率分析的主要方法。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：horizontal analysis and vertical ana

32、lysis 橫向分析和縱向分析財(cái)務(wù)報(bào)表分析: financial statements analyses了解財(cái)務(wù)報(bào)表分析的意義及常用的幾種分析方法。橫向分析和縱向分析: horizontal analysis and vertical analysis了解橫向分析和縱向分析的基本方法及作用。思考題：Whats the purpose of financial statements analysis?What are the basic methods of financial statements analysis?第二節(jié)：ratio analysis 比例分析財(cái)務(wù)比率分析: financia

33、l ratio analysis了解財(cái)務(wù)比率分析的含義及作用。財(cái)務(wù)指標(biāo): financial ratios掌握常用的若干財(cái)務(wù)比率指標(biāo)，并進(jìn)行簡單的計(jì)算和分析，包括流動(dòng)比、速動(dòng)比、庫存周轉(zhuǎn)率、資產(chǎn)負(fù)債比、每股收益、市盈率、息稅前利潤等等。思考題：Whats the function of ratio analysis?List the frequently used financial ratios. 第十三章：Auditing 審計(jì)課時(shí)：2周，共4課時(shí)教學(xué)內(nèi)容：了解審計(jì)的定義、類型和基本審計(jì)程序。掌握審計(jì)報(bào)告的形式、作用及審計(jì)意見的類型。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：audit

34、concept 審計(jì)概念審計(jì)的定義、作用和目的: definition, function and purpose of auditing了解審計(jì)的定義、作用和目的思考題：Whats definition of auditing?Whats the purpose of auditing? 第二節(jié)：auditing standards and professional ethics 審計(jì)準(zhǔn)則與審計(jì)職業(yè)道德審計(jì)準(zhǔn)則: auditing principles了解審計(jì)準(zhǔn)則。職業(yè)道德: professional ethics了解審計(jì)的職業(yè)道德，包括獨(dú)立性要求等。思考題：What are the con

35、tents of auditing professional standards?Whats the meaning of independence? Why is it important for an auditor?第三節(jié)：types of auditing and auditing procedures 審計(jì)類型與審計(jì)程序?qū)徲?jì)類型: types of audits了解審計(jì)的類型，包括外部審計(jì)、內(nèi)部審計(jì)和政府審計(jì)。審計(jì)風(fēng)險(xiǎn): audit risk了解風(fēng)險(xiǎn)導(dǎo)向型審計(jì)的含義，了解審計(jì)風(fēng)險(xiǎn)的組成。審計(jì)方法: audit procedures了解審計(jì)的主要流程及方法。思考題：What is th

36、e difference between internal audit and external audit?What is risk-oriented audit? Whats the meaning of audit risk?How to implement control test? What does control risk include?第四節(jié)：audit opinions and audit report 審計(jì)意見與審計(jì)報(bào)告審計(jì)意見: audit opinions掌握審計(jì)意見的類型，初步掌握發(fā)表審計(jì)意見的方法。審計(jì)報(bào)告: audit report閱讀完整的審計(jì)報(bào)告，熟悉審計(jì)報(bào)

37、告的形式和內(nèi)容。思考題：What are five groups of audit report?How to express audit opinion?In which situation will uncertainties occur?In which scenario will the accountant express an audit opinion of disclaimer?第十四章：Forms of business 企業(yè)組織形式課時(shí)：1周，共2課時(shí)教學(xué)內(nèi)容：了解三種企業(yè)組織形式的定義、區(qū)分和特點(diǎn)。要求掌握相關(guān)的英文詞匯、表達(dá)及運(yùn)用。第一節(jié)：brief introduct

38、ion of single proprietorship, partnership and corporation企業(yè)組織形式簡介 - 個(gè)體經(jīng)營、合伙與公司簡介: brief introduction了解個(gè)體經(jīng)營、合伙和公司三種企業(yè)形式的含義和特點(diǎn)比較: comparisons比較三種形式的異同，分析三種形式的利弊。思考題：Define proprietorship and partnership. Summarize the difference between single proprietorship, partnership and corporation.第二節(jié)：Group discussion 小組討論與講演一課堂小組討論：group discussion and presentationSuppose you have a sum of money and want to establish a business.