《西方會計學英》課程教學大綱

1、西方會計學(英)課程教學大綱課程代碼：1102309034課程名稱：西方會計學（英） 英文名稱：Western Accounting 學 分：3 總 學 時：48 講課學時：48 實驗學時： 上機學時： 課外學時： 適用對象：會計學、財務管理專業(yè)本科學生先修課程：基礎會計、中級財務會計、大學英語學生自主學習時數建議：22一、課程性質、目的和任務本課程是在學生完成大學基礎英語及基礎會計與財務會計等課程學習任務后開設的一門專業(yè)基礎課。本課程主要介紹西方財務會計（以介紹美國財務會計為主）的基本概念、基本理論和主要會計方法。通過學習和針對性訓練，使學生了解和掌握一些必要的國際的會計準則，提高學生在財會

2、專業(yè)領域的英語應用能力。二、教學基本要求學生學完本課程應達到以下基本要求：1了解西方財務會計體系結構2掌握常用財會專業(yè)術語3具備閱讀英文會計報表及專業(yè)文獻的基本能力4具備用英文處理基本日常會計事項的能力三、教學內容Chapter 1 Accounting: The language of business1、教學內容（1）Explain how accounting information assists in making decisions（2）Describe the components of the balance sheet（3）Analyze business transacti

3、ons and relate them to changes in the balance sheet（4）Measuring income to assess performance（5）Classify operating, investing, and financing activities in a cash flow statement（6）Describe auditing and how it enhances the value of financial information（7）Distinguish between public and private accounti

4、ng2、重點和難點（1）重點：The nature of accounting; The balance sheet; Balance sheet transactions; Stockholders and the board of directors; Credibility and the role of auditing（2）難點：Balance sheet transactions; Credibility and the role of auditingChapter 2 Introduction to income measurement1、教學內容（1）Explain how

5、accountants measure income（2）Use the concepts of recognition, matching, and cost recovery to record revenues and expenses（3）Prepare an income statement and show how it is related to a balance sheet（4）Calculate operating cash flows and show how cash flow differs from income（5）Account for cash dividen

6、ds and prepare a statement of retained income（6）Compute and explain earnings per share, price-earnings ratio, dividend-yield ratio, and dividend-payout ratio2、重點和難點（1）重點：Measuring income; The income statement; Accounting for dividends and retained income; Four popular financial ratios（2）難點：Measuring

7、 income; Accounting for dividends and retained incomeChapter 3 Recording transactions1、教學內容（1）Use double-entry accounting（2）Analyze and journalize transactions（3）Post journal entries to the ledgers（4）Prepare and use a trial balance（5）Close revenue and expense accounts and update retained earnings （6

8、）Correct erroneous journal entries and describe how errors affect accounts2、重點和難點（1）重點：The double-entry accounting system; The recording process; Analyzing, journalizing and posting transactions; Preparing the trial balance（2）難點：Analyzing, journalizing and posting transactions; Effect of errorsChapt

9、er 4 Using financial statements1、教學內容（1）Make adjustments for the expiration or consumption of assets（2）Make adjustments for the earning of unearned revenues（3）Make adjustments for the accrual of unrecorded expenses（4）Make adjustments for the accrual of unrecorded revenues（5）Describe the sequence of

10、the final steps in the recording process and relate cash flows to adjusting entries（6）Prepare a classified balance sheet and use it to assess solvency（7）Prepare single- and multiple-step income statements and use ratios to assess profitability2、重點和難點（1）重點：Adjustments to the accounts; Classified bala

11、nce sheet; Income statement; Profitability evaluation ratios（2）難點：Adjustments to the accounts; Income statementChapter 5 Accounting for sales1、教學內容（1）Recognize revenue items at the proper time on the income statement（2）Account for cash and credit sales（3）Record sales returns and allowances, sales di

12、scounts, and bank credit card sales（4）Manage cash and explain its importance to the company（5）Estimate and interpret uncollectible accounts receivable balances（6）Assess the level of accounts receivable2、重點和難點（1）重點：Recognition of sales revenue; Accounting for sales revenue; Recording of sales returns

13、, allowances and discounts; Measurement of uncollectible accounts; Assessing the level of accounts receivable（2）難點：Recording of sales returns, allowances and discounts; Measurement of uncollectible accountsChapter 6 Inventories and cost of goods sold1、教學內容（1）Link inventory valuation to gross profit（

14、2）Use both perpetual and periodic inventory systems（3）Calculate the cost of merchandise acquired（4）Choose one of the four principal inventory valuation methods（5）Use the lower-of-cost-or-market method to value inventories（6）Show the effects of inventory errors on financial statements（7）Evaluate the

15、gross profit percentage and inventory turnover2、重點和難點（1）重點：Perpetual and periodic inventory systems; Cost of merchandise acquired; Principal inventory valuation methods; Lowers-of-cost-or-market methods; Gross profit percentage and accuracy of records（2）難點：Perpetual and periodic inventory systems; P

16、rincipal inventory valuation method; Effects of inventory errorsChapter 7 Long-lived assets and depreciation1、教學內容（1）Measure the acquisition cost of tangible assets such as land, buildings, and equipment（2）Compute depreciation for buildings and equipment using various depreciation methods（3）Distingu

17、ish expenses from expenditures that should be capitalized（4）Compute gains and losses on disposal of fixed assets2、重點和難點（1）重點：Acquisition cost of tangible assets; Depreciation of buildings and equipment; Contrasting long-lived asset expenditures with expenses; Gains and losses on sales of tangible as

18、sets（2）難點：Depreciation of buildings and equipment; Gains and losses on sales of tangible assetsChapter 8 Liabilities and interest1、教學內容（1）Account for current liabilities（2）Explain simple long-term liabilities（3）Account for bonds issued at par（4）Interpret deferred tax liabilities（5）Use ratio analysis

19、 to assess a companys debt levels2、重點和難點（1）重點：Accounting for current liabilities; Long-term liabilities; Deferred taxes; Debt ratios and interest-coverage ratios（2）難點：Deferred taxesChapter 9 Stockholders equity1、教學內容（1）Describe the rights of shareholders（2）Differentiate among authorized, issued, and

20、 outstanding shares（3）Contrast bonds, preferred stock, and common stock（4）Identify the economic characteristics of stock splits and dividends（5）Explain and report stock repurchases2、重點和難點（1）重點：Background on stockholders equity; Cash dividends; Preferred stock; Stock splits and dividends; Repurchase of shares（2）難點：Stock splits and dividends; Repurchase of shares四、實踐環(huán)節(jié)設計無五、課外習題及課程討論為達到本課程的教學基本要求，課外習題（包括自測題）不應少于20題；可將學生分成若干組，分組討論并完成若干大型作業(yè)題。六、教學方法與手段 本課程以板書與多媒體作為教學輔助，采用中英文結合的方式進行雙語課堂教學。七、各教學環(huán)節(jié)學時分配 內容講課實驗上機習題課討論課自