《財會專業(yè)英語》課程教學大綱

1、財會專業(yè)英語Professional Accounting English一、課程基本情況課程類別：專業(yè)任選課課程學分：2學分課程總學時：32學時其中：講課32 學時課程性質：選修開課學期：第5學期先修課程：初級會計學，中級會計學，財務管理適用專業(yè)：會計學、財務管理教 材：會計英語，葉建芳、孫紅星，上海財經大學出版社，2005年第四版開課單位：經濟管理學院二、課程性質、教學目標和任務本課程是針對會計學專業(yè)和財務管理專業(yè)所開設的一門專業(yè)選修課程。作為21世紀的財務會計類人才，要求其具有一定的國際溝通能力。在基礎英語教學、學生已具有較強的閱讀和聽說能力的基礎上，通過本課程的學習，使學生全面掌握專業(yè)

2、術語的英語表達和西方財務會計基本知識，培養(yǎng)學生順利閱讀本專業(yè)的英語材料、及專業(yè)英語英譯漢、漢譯英的能力，以提高學生的專業(yè)英語語言技巧和專業(yè)素能，并提高他們運用英語語言解決實際問題的能力。三、教學內容和要求Chapter 1 Fundamentals of Accounting English (2學時)1、教學內容Unit 1 Accounting and AccountantsUnit 2 Accounting Assumptions and PrinciplesUnit 3 Accounting Elements and Equation2、基本要求(1)了解掌握會計的定義、功能以及會計師

3、的工作領域。To gain the definition and function of accounting, the working field of accountants.(2)理解現代會計的基礎理論會計假設和會計原則。To gain the fundamental understanding of mordent accounting, that is, accounting assumptions and principles.(3)掌握財務報表最基本的構成部分會計要素，以及會計要素之間最重要的關系式會計等式。To gain the most fundamental section

4、 of financial report, that is, accounting elements, and the most important relationship of accounting elements, that is, equation.Chapter 2 The Accounting Cycle (8學時)1、教學內容Unit 1 Fundamentals of the Accounting CycleUnit 2 The JournalUnit 3 The LedgerUnit 4 The Trial BalanceUnit 5 End-of-Period Adjus

5、tmentUnit 6 Closing the Accounts2、基本要求(1)掌握會計循環(huán)的八個步驟，T形賬戶的內容及作用。To gain the eight steps of accounting cycle, the items and functions of T account.(2) 掌握日記賬的含義，將經濟業(yè)務記入日記賬的五個步驟。To gain the meaning of the journal and the five steps of recording transactions in journal(3) 掌握分類賬的含義、分類以及過賬的含義和順序。To gain t

6、he meaning、classification of the ledger and the meaning、sequence of posting.(4) 掌握試算表的含義，能編制試算表。To gain the meaning of the trial balance, to be able to prepare it.(5) 掌握并區(qū)分四類期末調整事項。To gain and distinguish four categories of end-of-period adjusting transactions.(6) 掌握結賬的含義和過程。To gain the meaning and

7、process of closing the accounts.Chapter 3 Current Assets (4學時)1、教學內容Unit 1 CashUnit 2 Marketable SecuritiesUnit 3 Accounts ReceivableUnit 4 Inventory2、基本要求(1) 理解會計上現金的含義，會計師在現金管理方面的基本職責，企業(yè)實行現金內部控制的一般措施。To gain the definition of cash in the accounting, the basic responsibilities accountants bear in c

8、ash management, some normal methods enterprise take internal control over cash.掌握銀行往來調節(jié)表的編制。To gain the preparation of bank reconciliation.了解有價證券的調至市價原則。To know the mark-to-market principle of marketable securities.掌握壞賬的記錄方法，即資產負債表法、收益表法和直接核銷法以及相應的會計處理。To gain different approaches to recording doubt

9、ful accounts, that is, balance sheet approach、income statement approach、direct write-off method and the relevant disposals.掌握存貨的兩種盤點方法，即永續(xù)盤存制和定期盤存制。To gain two alternative accounting system of inventory counting, that is, the perpetual inventory system and the periodic inventory system.掌握存貨的四種計價方法，即

10、個別計價法、平均成本法、先進先出法和后進先出。To gain four methods of determining the value of inventory , that is, the specific identification method、the average cost method、the FIFO method、the LIFO method.Chapter 4 Long-Lived Assets (4學時)1、教學內容Unit 1 Plant and EquipmentUnit 2 Intangible AssetsUnit 3 Natural Resources2、基

11、本要求(1) 掌握三類長期資產，即廠場設備、無形資產和自然資源，所包含的內容。To gain three categories long-lived assets, that is, plant and equipment、intangible assets、natural resources, and their items.(2) 掌握廠場設備折舊的含義，計算折舊的方法，即直線折舊法和加速折舊法。To gain the meaning of depreciation, the methods of computing depreciation, that is, the straight-

12、line method and the accelerated method.了解報廢的廠場設備的會計處理。To know the accounting disposal of the scrapping of the worthless plant and equipment. 掌握無形資產的資本化開支與費用化開支。To gain the capital expenditures and revenue expenditures of intangible assets.掌握無形資產攤銷的含義。To gain the meaning of intangible allocation.了解自然

13、資源損耗的含義。To gain the meaning of natural resources depletion.Chapter 5 Liabilities (2學時)1、教學內容Unit 1 Accounts Payable and Notes PayableUnit 2 Accrued Liabilities and Unearned RevenueUnit 3 Other Current LiabilitiesUnit 4 Long-Term Liabilities基本要求(1) 掌握應付賬款和應付票據的含義。To gain the meaning of accounts payab

14、le and notes payable.(2) 掌握應計負債的含義和內容，預收收入的含義，以及相應的會計處理。To gain the meaning and contents of accrued liabilities, the meaning of Unearned revenue, and relative accounting disposal.(3) 理解估計負債和或有負債。To know the estimated liabilities and contingent liabilities.掌握應付債券發(fā)行、付息、到期償還的會計處理。To gain the accounting

15、 disposal of the issuance、interest payments、repayment on maturity date of bonds payable.Chapter 6 Owners Equity (4學時)教學內容Unit 1 Partners EquityUnit 2 Stockholders EquityUnit 3 StocksUnit 4 Dividends2、基本要求(1) 理解合伙企業(yè)的特點，合伙權益的含義。To know the characteristic of partnerships, the meaning of partners equity

16、.(2) 掌握股東權益的內容，即實收資本和留存收益。To gain the items of stockholders equity, that is, paid-in capital and retained earnings.熟悉股票的種類及各自特點。To know the category and its feature of stocks.了解股票認購的會計處理。To know the accounting disposal of subscripted stock.了解現金股利與股票股利的特點及會計處理。To know the feature and their accounting

17、 disposal of cash dividend and stock dividend.Chapter 7 Financial Statements (6學時) 1、教學內容Unit 1 The Income StatementsUnit 2 The Statement of Returned EarningsUnit 3 The Balance SheetUnit 4 The Statement of Cash Flow2、基本要求(1) 掌握收益表的內容和編制方法。To gain the items of the income statements and its preparatio

18、n.掌握留存收益表的內容。To gain the items of the statement of returned earnings.掌握資產負債表的內容和編制方法。To gain the items of the balance sheet and its preparation.掌握三類現金流量，以及編制現金流量表的兩種方法直接法和間接法。To gain three categories cash flow and two methods of preparing the statement of cash flow, that is, the direct method and th

19、e indirect method.Chapter 8 Financial Analysis (2學時)1、教學內容Unit 1 Financial Analysis ToolsUnit 2 Analysis of SolvencyUnit 3 Analysis of Profitability2、基本要求(1) 掌握財務分析的三種基本方法：橫向分析法、縱向分析法和比率分析法。To gain three basic financial analysis tools: horizontal analysis、vertical analysis and ratio analysis.掌握評價償付能力的基本指標：流動比率、速動比率、應收賬款周轉率、存貨周轉率、負債比率、利息所得倍數等。To gain the major indicators for evaluat