《財會專業(yè)英語》課程教學(xué)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(xué)分：2學(xué)分課程總學(xué)時：32學(xué)時其中：講課32 學(xué)時課程性質(zhì)：選修開課學(xué)期：第5學(xué)期先修課程：初級會計學(xué)，中級會計學(xué)，財務(wù)管理適用專業(yè)：會計學(xué)、財務(wù)管理教 材：會計英語，葉建芳、孫紅星，上海財經(jīng)大學(xué)出版社，2005年第四版開課單位：經(jīng)濟(jì)管理學(xué)院二、課程性質(zhì)、教學(xué)目標(biāo)和任務(wù)本課程是針對會計學(xué)專業(yè)和財務(wù)管理專業(yè)所開設(shè)的一門專業(yè)選修課程。作為21世紀(jì)的財務(wù)會計類人才，要求其具有一定的國際溝通能力。在基礎(chǔ)英語教學(xué)、學(xué)生已具有較強(qiáng)的閱讀和聽說能力的基礎(chǔ)上，通過本課程的學(xué)習(xí)，使學(xué)生全面掌握專業(yè)

2、術(shù)語的英語表達(dá)和西方財務(wù)會計基本知識，培養(yǎng)學(xué)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(xué)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(xué)內(nèi)容和要求Chapter 1 Fundamentals of Accounting English (2學(xué)時)1、教學(xué)內(nèi)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(lǐng)域。To gain the definition and function of accounting, the working field of accountants.(2)理解現(xiàn)代會計的基礎(chǔ)理論會計假設(shè)和會計原則。To gain the fundamental understanding of mordent accounting, that is, accounting assumptions and principles.(3)掌握財務(wù)報表最基本的構(gòu)成部分會計要素，以及會計要素之間最重要的關(guān)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(xué)時)1、教學(xué)內(nèi)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(nèi)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(jīng)濟(jì)業(yè)務(wù)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(diào)整事項。To gain and distinguish four categories of end-of-period adjusting transactions.(6) 掌握結(jié)賬的含義和過程。To gain the meaning and

7、process of closing the accounts.Chapter 3 Current Assets (4學(xué)時)1、教學(xué)內(nèi)容Unit 1 CashUnit 2 Marketable SecuritiesUnit 3 Accounts ReceivableUnit 4 Inventory2、基本要求(1) 理解會計上現(xiàn)金的含義，會計師在現(xiàn)金管理方面的基本職責(zé)，企業(yè)實行現(xiàn)金內(nèi)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(diào)節(jié)表的編制。To gain the preparation of bank reconciliation.了解有價證券的調(diào)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(chǎn)負(fù)債表法、收益表法和直接核銷法以及相應(yīng)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(jìn)先出法和后進(jìn)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(xué)時)1、教學(xué)內(nèi)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(chǎn)，即廠場設(shè)備、無形資產(chǎn)和自然資源，所包含的內(nèi)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(shè)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(shè)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(chǎn)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(chǎn)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(xué)時)1、教學(xué)內(nèi)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(yīng)付賬款和應(yīng)付票據(jù)的含義。To gain the meaning of accounts payab

14、le and notes payable.(2) 掌握應(yīng)計負(fù)債的含義和內(nèi)容，預(yù)收收入的含義，以及相應(yīng)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(fù)債和或有負(fù)債。To know the estimated liabilities and contingent liabilities.掌握應(yīng)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(xué)時)教學(xué)內(nèi)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(quán)益的含義。To know the characteristic of partnerships, the meaning of partners equity

16、.(2) 掌握股東權(quán)益的內(nèi)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(rèn)購的會計處理。To know the accounting disposal of subscripted stock.了解現(xiàn)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(xué)時) 1、教學(xué)內(nèi)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(nèi)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(nèi)容。To gain the items of the statement of returned earnings.掌握資產(chǎn)負(fù)債表的內(nèi)容和編制方法。To gain the items of the balance sheet and its preparation.掌握三類現(xiàn)金流量，以及編制現(xiàn)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(xué)時)1、教學(xué)內(nèi)容Unit 1 Financial Analysis ToolsUnit 2 Analysis of SolvencyUnit 3 Analysis of Profitability2、基本要求(1) 掌握財務(wù)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(biāo)：流動比率、速動比率、應(yīng)收賬款周轉(zhuǎn)率、存貨周轉(zhuǎn)率、負(fù)債比率、利息所得倍數(shù)等。To gain the major indicators for evaluat