《會計專業(yè)英語》課程教學(xué)大綱

1、會計專業(yè)英語課程教學(xué)大綱課程名稱會計專業(yè)英語課程類型必修課總 學(xué) 時34學(xué)時學(xué) 分2學(xué)分適用專業(yè)會計學(xué)工商管理碩士開課單位會計學(xué)院一、課程性質(zhì)經(jīng)濟(jì)全球化、國際間貿(mào)易和投融資的發(fā)展以及跨國公司的興起壯大使得會計信息在國際間的溝通傳遞和使用變得越來越普遍。因此，使用國際通用語言英語進(jìn)行會計信息的編報提供和分析使用也日益重要。會計專業(yè)英語作為會計學(xué)專業(yè)學(xué)術(shù)型碩士的必修課程，采用英文原版教材，結(jié)合現(xiàn)實(shí)世界中跨國公司的英文版年度財務(wù)報告，以會計循環(huán)為核心，具體介紹會計信息的收集、加工處理過程及其具體應(yīng)用。由于不同國家有不同的會計準(zhǔn)則和標(biāo)準(zhǔn)，本課程也涉及美國公認(rèn)會計原則（US GAAP）和國際財務(wù)報告準(zhǔn)則

2、(IFRS)以及中國企業(yè)會計準(zhǔn)則(CAS)的比較。二、教學(xué)目的通過本課程的學(xué)習(xí)，使學(xué)生學(xué)會如何在英語語言環(huán)境下進(jìn)行相關(guān)會計理論和實(shí)務(wù)工作。具體包括：掌握會計學(xué)專業(yè)術(shù)語的英文表達(dá)方式，能夠分析英語語境下的企業(yè)業(yè)務(wù)和交易并進(jìn)行恰當(dāng)?shù)臅嬏幚?；掌握會計循環(huán)中會計信息的生成程序和信息的使用；了解美國會計準(zhǔn)則和國際會計準(zhǔn)則相關(guān)規(guī)定，提高學(xué)生用英語處理有關(guān)會計實(shí)務(wù)問題的能力；4、培養(yǎng)學(xué)生對本專業(yè)英語資料的閱讀和寫作能力，為學(xué)位論文研究作適當(dāng)?shù)臏?zhǔn)備。三、教學(xué)要求根據(jù)教學(xué)內(nèi)容，結(jié)合學(xué)生特點(diǎn)及授課學(xué)時進(jìn)行合理的教學(xué)安排，采取課堂授課、學(xué)生演講（Topic presentation）、討論等相結(jié)合的方式組織教學(xué)，

3、要求學(xué)生閱讀大量的相關(guān)資料，完成相關(guān)的學(xué)習(xí)、調(diào)研等教學(xué)環(huán)節(jié)，培養(yǎng)學(xué)生的獨(dú)立研讀能力。四、教學(xué)內(nèi)容及學(xué)時分配課程內(nèi)容與學(xué)時分配課 程 內(nèi) 容學(xué)時分配Ch.1 Accounting Matters6Ch.2 The recording Process4Ch.3 Adjusting the Accounts6Ch.4 Completion of the Accounting Cycle4Ch.5 Accounting for Merchandising Operations6Ch.6 Inventories6Ch.7 Accounting Principles2五、課程考核及成績評定本課程考核成績評

4、定分平時成績和期末成績兩部分，平時成績占30%，包括到課情況、作業(yè)、課堂討論、聽寫、演講等；期末成績占70%，為閉卷考試，考試內(nèi)容與教學(xué)計劃一致。六、推薦教材和教學(xué)參考書 推薦教程作者出版社及出版時間財務(wù)會計（英文版原書第5版）機(jī)械工業(yè)出版社，2010教學(xué)參考書作者出版社及出版時間會計學(xué)：企業(yè)決策的基礎(chǔ)（財務(wù)會計分冊）（英文版.原書第14版）（美）威廉姆斯（Williams， HYPERLINK /search.aspx?category=01&key2=J.R J.R.） 等著機(jī)械工業(yè)出版社，2008年09月財務(wù)會計 : 概念與應(yīng)用Steve Albrecht . et al.著北京大學(xué)出版

5、社，2008會計學(xué)基礎(chǔ)（英文版）（原書第11版）萊斯利K布萊特納 (Leslie Breitner) 機(jī)械工業(yè)出版社，2013七、教學(xué)具體內(nèi)容和要求Ch.1 Accounting Matters一、基本要求 通過本章學(xué)習(xí)，使學(xué)生理解什么是會計，識別會計信息的使用者及其使用；理解為什么道德是企業(yè)的基礎(chǔ)概念；解釋公認(rèn)會計原則及相關(guān)會計假設(shè)的含義；解釋基本會計要素的含義；掌握基本會計等式及分析交易會計等式的影響；理解四張財務(wù)報表及其編制。二、授課方法講授、討論。三、教學(xué)內(nèi)容1. What is accounting?a. Who uses accounting datab. Brief histor

6、y of accounting; Bookkeeping and accounting; Accounting and you2. The building blocks of accounting a. Ethics- a fundamental business concept b. Generally accepted accounting principles c. Assumptions d. Basic accounting equation3. Using the building blocks a. Transaction analysis b. Summary of tran

7、sactions4. Financial statements a. Income statement b. Retained earnings atatement c. Balance sheet d. Statement of cash flows四、重點(diǎn)難點(diǎn)教學(xué)重點(diǎn)：會計要素、公認(rèn)會計原則、會計假設(shè)的英文表達(dá)及解釋；企業(yè)常見各項(xiàng)交易的英文表達(dá)及理解與分析；財務(wù)報表的理解與編制；美國準(zhǔn)則（US GAAP）和國際財務(wù)報告(IFRS)下財務(wù)報告編報呈報的異同。教學(xué)難點(diǎn)：企業(yè)常見各項(xiàng)交易的英文表達(dá)及理解與分析；財務(wù)報表的理解與編制。五、思考與討論1、Why is ethics a fundame

8、ntal business concept?2、Why does GAAP exist?3、What are the income statement, retained earnings statement, balance sheet, and statement of cash flows?4、How are the financial statements interrelated?Ch.2 The Recording Process一、基本要求通過本章學(xué)習(xí)，學(xué)生應(yīng)該能夠用英文解釋賬戶的結(jié)構(gòu)和使用，解釋記賬程序的基本步驟理解日記賬、分類賬和過賬；掌握試算平衡表的編制及其目的。二、授課方

9、法講授、討論。教學(xué)內(nèi)容1. The accounta. Debits and creditsb. Debit and credit procedurec. Shareholders equity relationshipsd. Expansion of basic equation2. Steps in the recording process a. Journal b. Ledger3. The recording process illustrated a. Summary illustration of journalizing and posting4. The trial bala

10、nce a. Limitation of a trial balance b. Locating errors c. Use of dollar signs四、重點(diǎn)難點(diǎn)教學(xué)重點(diǎn)：掌握賬戶的結(jié)構(gòu)及使用；debit、credit、balance等詞的使用；journal, ledger和trial balance的格式、用途。教學(xué)難點(diǎn)：賬戶的結(jié)構(gòu)及使用；試算平衡表的局限。五、思考與討論1、What are the debit and credit effects on assets, liabilities, and stockholders equity？2、Which side does th

11、e nomal balance of an account appear?3、What contribution does the journal make to the recording process？4、What are the limitions of a trial balance?Ch.3 Adjusting the Accounts一、基本要求 通過本章學(xué)習(xí)，使學(xué)生理解分期假設(shè)與權(quán)責(zé)發(fā)生制會計；理解為什么需要調(diào)整分錄；掌握調(diào)整分錄的類型；掌握調(diào)整后試算平衡表的編制。二、授課方法講授、討論。教學(xué)內(nèi)容1. Timing issuesa. Time period assumption

12、b. Fiscal and calendar yearsc. Accrual- vs. cash- basis accountingd. Recorgnizing revenues and expenses2. The basics of adjusting entries a. Types of adjusted entries b. Adjusted entries for prepayments c. Adjusted entries for accruals d. Summary3. The adjusted trial balance and financial statements

13、 a. Preparing the adjusted trial balance b. Preparing financial statements四、重點(diǎn)難點(diǎn)教學(xué)重點(diǎn)：分期假設(shè)與權(quán)責(zé)發(fā)生制會計；收入、費(fèi)用的確認(rèn)；調(diào)整分錄的類型及具體編制。（因課時所限，長期資產(chǎn)的攤銷、折舊、損耗等在這里一并講授）教學(xué)難點(diǎn)：遞延項(xiàng)目的調(diào)整分錄；應(yīng)計項(xiàng)目的調(diào)整分錄。五、思考與討論1、What are the revenue recognition and matching principles? （網(wǎng)上查閱國際上IFRS No.15收入準(zhǔn)則最新進(jìn)展） 2、“Depreciation is a valuation

14、process that results in the reporting of the fair market value of the asset.” Do you agree? Explain.3、What is the effect on assets, stockholders equity, revenues, and not income if a prepaid expense adjusting entry is not made? 4、“An adjusting entry may affect more than one balance sheet or income s

15、tatement account.” Do you agree? Why or why not? Ch.4 Completion of the Accounting Cycle一、基本要求 通過本章學(xué)習(xí)，使學(xué)生掌握結(jié)賬程序，編制結(jié)賬分錄并過賬，編制結(jié)賬后試算平衡表；掌握會計循環(huán)中必須的、可選的和可避免的各個步驟；掌握分類的資產(chǎn)負(fù)債表的編制及使用。二、授課方法講授、討論。教學(xué)內(nèi)容1. Using a work sheeta. Steps in preparationb. Preparing financial statementsc. Preparing adjusting entries fr

16、om a work sheet2. Closing the books a. closing entries b. Posting closing entries c. Preparing a post-closing trial balance3. Summary of the accounting cycle a. Reversing entriesan optional step b. Correcting entriesan avoidable step4. Classified balance sheet a. Standard classification b. Balance s

17、heet illustration四、重點(diǎn)難點(diǎn)教學(xué)重點(diǎn)：暫時性賬戶和永久性賬戶；結(jié)賬分錄及結(jié)賬后試算平衡表的編制；會計循環(huán)各步驟匯總；分類資產(chǎn)負(fù)債表的編制。教學(xué)難點(diǎn)：結(jié)賬分錄；分類的資產(chǎn)負(fù)債表。五、思考與討論1、How do permanent accounts differ from temporary accounts?2、What four different types of entries are required in closing the books？3、What are the required and optional steps in the accounting cyc

18、le？4、Define current assets. What basis is used for arranging individual items within the current assets section？5、How do current liabilities differ from long-term liabilities?Ch.5 Accounting for Merchandising Operations一、基本要求 通過本章學(xué)習(xí)，使學(xué)生理解商業(yè)企業(yè)和服務(wù)業(yè)的區(qū)別；掌握永續(xù)盤存制下購貨和銷貨的會計處理；掌握商業(yè)企業(yè)會計循環(huán)的步驟；區(qū)分單步式和多步式利潤表，掌握毛利

19、的計算及重要性；掌握定期盤存制下銷貨成本的確定。二、授課方法講授、討論。教學(xué)內(nèi)容1. Merchandising operationsa. Operating cyclesb. Inventory systems2. Recording purchases and sales of merchandise a. Purchases b. Freight costs c. Purchase returns and allowances d. Purchase discounts e. Sales f. Sales returns and allowances g. Sales discounts

20、3. Completing the accounting cycle a. Adjusting entries b. Closing entries c. Summary of entries4. Forms of financial statements a. Multiple-step income statement b. Single-step income statement c. Classified balance sheet5. Determining cost of goods sold under a periodic system四、重點(diǎn)難點(diǎn)教學(xué)重點(diǎn)：存貨制度（實(shí)地盤存制

21、、永續(xù)盤存制英文術(shù)語及解釋）；永續(xù)盤存制下購貨、小伙的會計處理；銷售毛利及毛利率的計算與表達(dá)教學(xué)難點(diǎn)：購貨退回與折讓；、購貨折扣、運(yùn)費(fèi)等的處理；銷貨折扣、銷貨退回及折讓、凈銷售額的計算等。五、思考與討論1、In what ways is a perpetual inventory system different from a periodic system?2、How do the measurement of net income in a merchandising company differ from that in a service company?3、Under the per

22、petual inventory system, what entries are made to record purchases, purchase returns and allowances, purchase discounts, and freight costs?4、Under the perpetual inventory system, what are the two entries that must be recorded at the time of each sale?5、Why is it important to use the Sales Returns an

23、d Allowances account, rather than simply reducing the Sales account, when goods are returned?6、What are nonoperating activities, and how are they reported in the income statement?7、How does a single-step income statement differ from a multiple-step income ststement?Ch.6 Inventories一、基本要求 通過本章學(xué)習(xí)，使學(xué)生掌

24、握存貨數(shù)量、存貨所有權(quán)的確定；掌握存貨的會計處理和存貨的成本流動方法，并理解每一種存貨成本流動方法的財務(wù)報表和稅收影響；掌握存貨成本與市價孰低的會計處理；理解存貨錯誤對報表的影響；能夠計算和解釋存貨周轉(zhuǎn)率。二、授課方法講授、討論，案例。教學(xué)內(nèi)容1. Inventory basicsa. Classifying inventoryb. Determining inventory quantitiesc. Inventory accounting systems2. Inventory costing under periodic a. Actual inventory costs b. Assu

25、med inventory costs: LIFO, FIFO, average c. Financial statement effects d. Consistent use3. Lower of cost or market a. Case: Ford Motor Co.losses due to changes in the value of metal inventory4. Inventory errors a. Income statement effects b. Balance sheet effects5. Statement presentation and analys

26、is a. Presentation b. Analysis四、重點(diǎn)難點(diǎn)教學(xué)重點(diǎn)：存貨所有權(quán)的確定；存貨成本流動的不同方法及其影響；存貨錯誤對報表的影響；成本與市價孰低法。教學(xué)難點(diǎn)：存貨所有權(quán)的確定；存貨錯誤的影響。五、思考與討論1、How is ownership determined for goods in transit at the balance sheet date? 2、Who has title to consigned goods?3、What steps are involved in determining inventory quantities？4、How do t

27、he cost and matching principles apply to inventoriable cost?5、How are the three assumed cost flow methods applied in allocating inventoriable costs?6、What factors should be considered by management in selecting an inventory cost flow method?7、Why is it appropriate to report inventories at the lower

28、of cost or market?8、How do inventory errors affect financial statements?9、What does inventory turnover reveal? Ch.7 Accounting Principles一、基本要求 通過本章學(xué)習(xí)，使學(xué)生理解公認(rèn)會計原則及會計概念框架的含義，理解財務(wù)報告的目標(biāo)；理解會計信息的質(zhì)量特征和財務(wù)報表要素；理解會計假設(shè)，掌握基本的會計原則和會計的兩大制約；能夠理解和分析分類的財務(wù)報表。二、授課方法講授、討論。教學(xué)內(nèi)容1. The conceptual framework of accountinga

29、. Objectives of reportingb. Qualitative characteristicsc. Elements of financial atatementsd. Operating guidelines2. Assumptions a. Monetary unit b. Economic entity c. Time period d. Going concern3. Principles a. Revenue recognition b. Matchingc. Full disclosured. Cost4. Constraints in accounting a. Materiality b. Conservatism c. Summary of conceptual framework5. Statement presentation and analysis a. Classif