2023年會計英語教案

教案編碼：03

教學(xué)時間：2010年9月第4周

教學(xué)班級：09級會計班

授課類型：講授

教學(xué)目的及要求：

Uponthecompletionofthislesson,thestudentswillbeableto:

1.Havegeneralknowledgeoftypesofaccounting,

2.Gettheknowledgeoffinancialaccountingandmanagerial

accounting,respectively.

教學(xué)重點：

1.Classificationinthedisciplineofaccounting

2.Essentialconceptoffinancialaccounting

3.Essentialconceptofmanagementaccounting

教學(xué)難點：

Accountancybodiesworkforfinancialaccounting

Chapter1stepintotheworldofaccounting

1.4Typesofaccounting

Classification-financialaccountingandmanagerialaccounting

1.4.1FinancialAccounting

Productionoffinancialstatements-externalusers

InternationalAccountingStandards(IASs)國際會計準(zhǔn)貝!j

GenerallyAcceptedAccoungtingPrinciples(GAAPs)公認(rèn)會計準(zhǔn)則

1.4.2Managementaccounting

Managementaccountingworksforinternalusers

內(nèi)部管理會計工作舉例：

Strategyformulating戰(zhàn)略規(guī)劃

Decisionmaking內(nèi)部決策

Optimizedresourcesusage優(yōu)化資源利用率

1.5TheAccountingProfessionandCareers

1.5.1ClassificationofAccountingProfession

PublicAccountant

-Auditing

-Taxservices

-Consultingservices

PrivateAccountants

1.5.2TheAccountingProfessionalEthics

Integrityofaccountants

Codeofethics會計職業(yè)道德

Case-EnronScandal安然公司丑聞事件

作業(yè)布置:

板書設(shè)計:

課后分析：

教案編碼：04

教學(xué)時間：2010年月第5周

教學(xué)班級：09級會計班

授課類型：講授

教學(xué)目的及要求：

Uponthecompletionofthislesson,thestudentswillableto:

Havegeneralknowledgeoftheframeworkofaccounting

Havegeneralknowledgeofcarrerofaccounting

教學(xué)重點：

Conceptualframeworkofacconting

(1)basicassumption

(2)basicprinciple

教學(xué)難點：

Conceptualframeworkofacconting

教學(xué)過程：

Chapter1stepintotheworldofaccounting

1.6AccountancyBodies

1.6.1AccountingStandard-SettingBodies

FederalAccountingStandardsAdvisoryBoard(FASAB)

聯(lián)邦會計準(zhǔn)則咨詢委員會

1.6.2ProfessionalAccountingBodies

AssociationofCharteredCertifiedAccountants(ACCA)-UK

特許公認(rèn)會計師公會

CertifiedPublicAccountant(CPA)

1.6.30versightBoards

1.6.4AuditingStandard-SettingBodies

1.8AccountingConceptualFramework

1.8.1BasicAccountingAssumptions

BusinessEntityAssumption會計主體假設(shè)假設(shè)

GoingConcernAssumption持續(xù)經(jīng)營假設(shè)

assetcapitalization,depreciationandamortization

MonetaryUnitAssumption貨幣計量假設(shè)

PeriodicityAssumption會計分期假設(shè)

1.8.2BasicAccountingPrinciples

HistoricalCostPrinciple歷史成本原則-reliable

acquisitioncosts

fairmarketvalue

RevenuerecognitionPrinciple收入實現(xiàn)制原則

-accrualbasisaccounting權(quán)責(zé)發(fā)生制

-cashbasisaccounting收付實現(xiàn)制

MatchingPrinciple配比原則

FullDisclosurePrinciple充分揭露原則

1.8.3BasicAccountingC