會計(jì)英語教案0304

1、教案編號：033教學(xué)時(shí)間：20010年9月 第4周教學(xué)班級：099級會計(jì) 班授課類型：講授授教學(xué)目的及要求求：Upon thhe commpletiion off thiss lessson, tthe sttudentts willl be able to:1. Havee geneeral kknowleedge oof typpes off accoountinng, 2. Get the kknowleedge oof finnanciaal acccountiing annd mannageriial acccountting,rrespecctivelly. 教學(xué)重點(diǎn)： 1.Cll

2、assifficatiion inn the disciiplinee of aaccounnting 2. EEssenttial cconceppt of finanncial accouuntingg 3. EEssenttial cconceppt of managgementt accoountinng 教學(xué)難點(diǎn)：Accounttancy bodiees worrk forr finaanciall accoountinngChapterr 1 sttep innto thhe worrld off accoountinng1.4 Typpes off accoountinng Cl

3、assifficatiion-fiinanciial acccountting aand maanagerrial aaccounnting1.4.1 FFinanccial AAccounnting Producttion oof finnanciaal staatemennts-exxternaal useersInternaationaal Acccountiing Sttandarrds(IAASs)國際際會計(jì)準(zhǔn)則Generallly Acccepteed Acccoungtting PPrinciiples(GAAPss)公認(rèn)會計(jì)計(jì)準(zhǔn)則1.4.2 MManageement accou

4、untinggManagemment aaccounnting workss for interrnal uusers內(nèi)部管理會計(jì)工工作舉例：Strateggy forrmulatting 戰(zhàn)戰(zhàn)略規(guī)劃Decisioon makking 內(nèi)內(nèi)部決策Optimizzed reesourcces ussage 優(yōu)優(yōu)化資源利用用率1.5The Accouuntingg Proffessioon andd Careeers 1.5.1Cllassifficatiion off Accoountinng ProofessiionPublic Accouuntantt-Auditiing-Tax seerv

5、icees-Consullting serviicesPrivatee Accoountannts1.5.2Thhe Acccountiing Prrofesssionall Ethiics Integriity off accoountanntsCode off ethiics 會計(jì)計(jì)職業(yè)道德Case-Ennron SScandaal 安然公公司丑聞事件件作業(yè)布置：板書設(shè)計(jì)： 課后分析：教案編號： 004教學(xué)時(shí)間：20010年 月 第 5 周教學(xué)班級：099級會計(jì) 班授課類型：講授授教學(xué)目的及要求求：Upon thhe commpletiion off thiss lessson, tthe

6、 sttudentts willl ablle to:Have geenerall knowwledgee of tthe frramewoork off accoountinngHave geenerall knowwledgee of ccarrerr of aaccounnting教學(xué)重點(diǎn)： Conceeptuall frammeworkk of aacconttingbasic aassumpptionbasic pprinciiple教學(xué)難點(diǎn)： Concepptual frameework of acccontiing教學(xué)過程：Chapterr 1 sttep innto thhe

7、worrld off accoountinng1.6 Acccountaancy BBodiess1.6.1Acccountting SStandaard-Seettingg BodiiesFederall Accoountinng Staandardds Advvisoryy Boarrd(FASSAB) 聯(lián)邦會計(jì)準(zhǔn)則咨咨詢委員會1.6.2Prrofesssionall Accoountinng BoddiesAssociaation of Chharterred Ceertifiied Acccounttants(ACCA) -UK特許公認(rèn)會計(jì)師師公會Certifiied Puublic

8、Accouuntantt(CPA)1.6.3Ovversigght Booards1.6.4Auuditinng Staandardd-Settting BBodiess1.8Accoountinng Connceptuual Frramewoork1.8.1Baasic AAccounnting AssummptionnsBusinesss Enttity AAssumpption會會計(jì)主體假設(shè)設(shè)假設(shè)GoingCooncernn Assuumptioon 持續(xù)經(jīng)經(jīng)營假設(shè)asset ccapitaalizattion,ddeprecciatioon andd amorrtizattionMon

9、etarry Uniit Asssumptiion 貨幣幣計(jì)量假設(shè)Periodiicity Assummptionn 會計(jì)分期期假設(shè)1.8.2Baasic AAccounnting PrincciplessHistoriical CCost PPrinciiple歷史史成本原則-reliaableacquisiition costssfair maarket valueeRevenuee recoognitiion Prrincipple收入實(shí)實(shí)現(xiàn)制原則-accruaal bassis acccountting權(quán)責(zé)責(zé)發(fā)生制-cash bbasis accouuntingg收付實(shí)現(xiàn)制制Matchinng Priinciplle配比原則則Full Diisclossure PPrinciiple充分分揭露原則1.8.3Baasic AAccounnt