《會計專業(yè)英語》課程教學大綱

1、PAGE PAGE 12會計專業(yè)英語課程教學大綱課程代碼：ACCO2029課程性質(zhì)：專業(yè)選修課程授課對象：財務管理等專業(yè)開課學期：春總 學時：36學時 學分：2學分講課學時：36學時 實驗學時：0學時 實踐學時：0學時指定教材：胡錦祥，程燕飛，會計英語第二版，南開大學出版社，2011年參考書目：1. 會計英語， HYPERLINK /?key2=%C1%F5%BD%A8%BB%AA&medium=01&category_path=01.00.00.00.00.00 t _blank 劉建華主編， HYPERLINK /?key3=%C7%E5%BB%AA%B4%F3%D1%A7%B3%F6%B

2、0%E6%C9%E7&medium=01&category_path=01.00.00.00.00.00 t _blank 清華大學出版社，2009年07月2基礎會計，龔菊明主編，復旦大學出版社，2015年7月3. 審計學，陳志強主編，蘇州大學出版社，2002年8月4. Introductory Financial Accounting and Reporting， HYPERLINK /?key2=Smith&medium=01&category_path=01.00.00.00.00.00 t _blank Smith, HYPERLINK /?key2=Barry&medium=01&c

3、ategory_path=01.00.00.00.00.00 t _blank BarryP.， HYPERLINK /?key3=Open+University+Press&medium=01&category_path=01.00.00.00.00.00 t _blank Open University Press，2010-125. Auditing Concepts and Applications: A Risk Analysis Approach， HYPERLINK /?key2=Larry&medium=01&category_path=01.00.00.00.00.00 t

4、_blank LarryF. HYPERLINK /?key2=Konrath&medium=01&category_path=01.00.00.00.00.00 t _blank Konrath， HYPERLINK /?key3=South-Western+Pub&medium=01&category_path=01.00.00.00.00.00 t _blank South-Western Pub6. Financial Analysis and Decision Making， HYPERLINK /?key2=David&medium=01&category_path=01.00.0

5、0.00.00.00 t _blank DavidE. HYPERLINK /?key2=Vance&medium=01&category_path=01.00.00.00.00.00 t _blank Vance HYPERLINK /?key3=McGraw-Hill&medium=01&category_path=01.00.00.00.00.00 t _blank McGraw-Hill，2002-127. 商務英語閱讀， HYPERLINK /?key2=%C0%EE%D0%A1%B7%C9&medium=01&category_path=01.00.00.00.00.00 t _b

6、lank 李小飛等主編， HYPERLINK /?key3=%CD%E2%D3%EF%BD%CC%D1%A7%D3%EB%D1%D0%BE%BF%B3%F6%B0%E6%C9%E7&medium=01&category_path=01.00.00.00.00.00 t _blank 外語教學與研究出版社，2005年12月教學目的：會計專業(yè)英語課程以企業(yè)財會活動為主線，深入淺出地介紹會計基本概念，在此基礎上幫助學生了解會計核算程序，編制會計分錄，閱讀會計報表，掌握財務分析指標，以及了解企業(yè)組織形式，管理會計及審計等方面的基礎知識。課程以中英雙語講授，輔以各類練習，包括案例分析、小組討論、課堂演示

7、、階段測試等，幫助學生初步使用英語來閱讀和交流會計專業(yè)的基礎知識與相關理論，逐步提高閱讀英語會計文獻和使用英語處理常規(guī)會計業(yè)務的能力。第一章：Introduction to accounting 會計簡介 課時：1周，共2課時教學內(nèi)容：了解會計的定義，基本假設和原則，初步了解財務報表的構(gòu)成。要求掌握相關的英文詞匯、表達及運用。 第一節(jié)：Definition of accounting, users and classification of accounting, accounting assumption and principles. 會計的定義、使用者、分類及會計假設與會計準則會計的定義

8、: definition of accounting 掌握會計的定義，地位和作用。會計的使用者和分類: users and classification of accounting 了解會計信息的使用者可分為兩類：外部使用者和內(nèi)部使用者。了解兩類會計信息的區(qū)別。會計假設與基本原則: accounting assumption and principles 掌握會計的四個基本假設，明確各自的含義和作用。思考題：What are the assumptions of accounting?How many types of accounting are there? What are they?W

9、ho are the users of accounting information? Whats the difference between internal users and external users?第二節(jié)：Financial statements 財務報表簡介會計報表的含義: definition of financial statements 掌握會計報表的定義和作用會計報表的主要內(nèi)容: components of financial statements 初步了解會計報表的主要構(gòu)成，知道會計報表（financial statements）和會計報告(annual repor

10、t)的區(qū)別。思考題：What are the components of financial statements?What information does a balance sheet contain?Whats the difference between financial statements and financial report?第二章：Accounting elements & accounting equation 會計要素及會計等式課時：1周，共2課時教學內(nèi)容：掌握會計要素的分類及會計等式的內(nèi)容和原理。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：Accounting e

11、lements 會計要素會計要素: accounting elements 掌握會計要素的定義和作用。會計要素的分類: classification of accounting elements了解會計要素的分類，了解握每一種會計要素的含義，屬性以及各要素下常用的會計科目。思考題：Define accounting elements. How many groups can it be classified into?What are included in assets?What are included in liabilities?What are included in owners

12、equity?Which financial statement will revenues and expenses be disclosed?第二節(jié)：Accounting equation 會計等式會計等式的原理和應用: theory and application of accounting equation掌握會計等式的含義，原理和應用思考題：Whats the accounting equation?Whats the function of accounting equation?第三章：Recording business transactions 交易記錄課時：1周，共2課時教

13、學內(nèi)容：學習復式記賬的方法及基本運用。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：recording business transactions 企業(yè)交易的會計錄入賬戶的建立: opening-up of accounts了解賬戶的分類，掌握常用的基本會計科目。T型賬戶: T-account了解T型賬戶的結(jié)構(gòu)、作用，了解賬戶和科目的區(qū)別與聯(lián)系。并會建立相關賬戶。思考題：What is an account? What is it used for?How many categories is a chart of account divided into? Give examples for

14、each type.Illustrate the structure of the T-account. 第二節(jié)：Double-entry system 復式記賬法復式記賬的定義，原理與運用: definition, theory and application of double-entry booking-keeping掌握復式記賬的定義，原理與方法，運用復式記賬的方法做簡單的會計分錄。思考題：Explain the rule of debit and credit and provide examples. Give an example of a transaction that wi

15、ll affect two assets accounts.第四章：Journals, ledgers and trial balance 日記賬、分類賬及試算平衡表課時：1周，共2課時教學內(nèi)容：掌握日記賬、分類賬的記賬方法及試算平衡表的編制。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：Journals 日記賬 日記賬的定義與形式: definition and forms of journals掌握日記賬的定義，分類和基本形式。日記賬的方法: procedures of journal-making掌握日記賬的基本程序與步驟。練習: exercises用日記賬記錄會計基本業(yè)務。思考題：Wha

16、ts the definition of journals?How to make journals?第二節(jié)：Ledgers 分類賬分類賬和過賬: ledgers and posting掌握分類賬的定義和過賬的基本方法。思考題：Whats the definition of the ledger?What are the steps of posting、第三節(jié)：Trial balance 試算平衡表試算平衡表: trial balance了解試算平衡表的定義和作用。思考題：Whats the function of a trial balance?第五章：Completion of the

17、accounting cycle 會計循環(huán)課時：1周，共2課時教學內(nèi)容：了解會計循環(huán)的基本步驟，學習調(diào)賬和結(jié)賬。要求掌握相關的英文詞匯、表達及運用第一節(jié)：adjusting entry 調(diào)整分錄調(diào)整分錄: adjusting entry了解并掌握調(diào)整分錄的編制，重點掌握預付和預收的調(diào)整第二節(jié)：closing entry 結(jié)賬分錄結(jié)賬分錄：closing entry了解并掌握結(jié)賬分錄的編制。思考題：What is the accounting cycle?What is adjusting and why is it needed for the end of the period?How ma

18、ny steps are involved in closing? What are they?第六章：Assets Current assents 資產(chǎn)-流動資產(chǎn)課時：1周，共2課時教學內(nèi)容：了解流動資產(chǎn)定義、分類，重點掌握現(xiàn)金和短期投資業(yè)務的會計處理。要求掌握相關英文詞匯、表達及運用。第一節(jié)：definition of current assets 流動資產(chǎn)的定義流動資產(chǎn)及其常用的會計科目：current assets and related accounts掌握流動資產(chǎn)的定義及分類，掌握常用的會計科目。思考題：Whats the meaning of current assets?How

19、 many categories are assets divided into?第二節(jié)：current assets accounts 流動資產(chǎn)的常用科目現(xiàn)金: cash掌握現(xiàn)金的定義，學會編制有關現(xiàn)金業(yè)務的分錄。短期投資: short-term investments掌握短期投資的定義，學會編制有關短期投資業(yè)務的分錄。思考題：Why is cash always listed first in the balance sheet?What do both sides of the Short-term Investment for trading securities record?第七章

20、：Assets Current assets 資產(chǎn)- 流動資產(chǎn)課時：1周，共2課時教學內(nèi)容：掌握應收賬款、預付款項和存貨的會計處理。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：應收賬款 Accounts receivables應收賬款: accounts receivables了解應收賬款的產(chǎn)生，學會編制有關應收賬款業(yè)務的分錄。壞賬: bad debts了解壞賬產(chǎn)生的原因，掌握壞賬的會計處理方法，了解賬齡分析的方法。思考題：What effect does the provision for bad debts have on account receivable balance?Descri

21、be three basic methods to estimate uncollectible accounts.Whats the meaning of 2/10, n/30?第二節(jié)：存貨 Inventory存貨的定義：definition of inventory 了解存貨的定義及特點。二 實地盤存制和永續(xù)盤存制: perpetual inventory system and period inventory system掌握實地盤存制和永續(xù)盤存制的區(qū)別，了解存貨計價的幾種方法。思考題：Explain the difference of the two systems of invent

22、ory keeping. Whats meaning of FIFO and LIFO?第八章：Fixed assets & intangible assets 固定資產(chǎn)及無形資產(chǎn)課時：1周，共2課時教學內(nèi)容：學習固定資產(chǎn)和無形資產(chǎn)的定義及主要相關業(yè)務的會計處理。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：fixed assets 固定資產(chǎn)固定資產(chǎn)的定義和作用: definition of fixed assets掌握固定資產(chǎn)的定義和作用，掌握常用的會計科目。固定資產(chǎn)的獲得: acquisition of fixes assets了解固定資產(chǎn)以歷史成本入賬。固定資產(chǎn)的折舊: depreciat

23、ion of fixed assets了解折舊的含義，掌握常用的幾種折舊方法，并會編制分錄。思考題：Whats depreciation? What is an assets useful life?What are the book value and salvage value of the fixed assets?第二節(jié)：intangible assets 無形資產(chǎn)無形資產(chǎn)的定義: definition of intangible assets掌握無形資產(chǎn)的定義和特點，了解常見的無形資產(chǎn)類型。無形資產(chǎn)的會計處理: accounting treatments of intangible

24、assets了解無形資產(chǎn)的會計處理，編制簡單的會計分錄。思考題：How are intangible assets acquired?Give some examples of intangible assets.第九章：Liabilities and owners equity 負債及所有者權(quán)益課時：1周，共2課時教學內(nèi)容：掌握負債及所有者權(quán)益的定義、相關賬戶及基本經(jīng)濟業(yè)務的會計處理。要求掌握相關英文詞匯、表達及運用。第一節(jié)：Liabilities 負債流動負債: current liabilities了解流動負債的定義和常用科目，編制有關會計分錄。長期負債: long-term liabi

25、lities了解長期負債的定義和常用科目，編制有關會計分錄。思考題：What ways are notes payable different from accounts payable?What is the purpose of long-term loans made?第二節(jié)：Owners equity 所有者權(quán)益所有者權(quán)益及其常用科目：owners equity and related accounts了解所有者權(quán)益的定義和常用科目，編制有關會計分錄。思考題：How are retained earnings calculated?Whats the meaning of paid-i

26、n capital?第十章：Revenue, expenses and profit 收入、費用及利潤課時：1周，共2課時教學內(nèi)容：了解收入和費用的確認及利潤的形成。要求掌握相關的英文詞匯、表達及運用.第一節(jié)：Revenue 收入了解收入的定義和分類，編制與收入業(yè)務相關的簡單會計分錄。第二節(jié)：Expenses 費用了解費用的定義和分類，編制與費用業(yè)務相關的簡單會計分錄。第三節(jié)：Profit 利潤了解利潤的定義和分類，編制與利潤業(yè)務相關的簡單會計分錄。思考題：Whats the relationship of revenue, expense and profit?How are expense

27、s classified? Give examples.Explain the Income Summary account. 第十一章：Financial statements 財務報表課時：2周，共4課時。教學內(nèi)容：了解財務報表的基本內(nèi)容，格式和作用。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：Brief introduction of financial statements 財務報表簡介會計報表的含義及與會計年報的區(qū)別：definition of financial statements and the difference from annual report掌握會計報表的構(gòu)成，作用

28、和信息使用者，了解與會計年報的區(qū)別。思考題：What are the components of financial statements?Whats the difference between financial statements and financial report?第二節(jié)：Balance sheet 資產(chǎn)負債表資產(chǎn)負債表的定義：definition of the balance sheet了解資產(chǎn)負債表的定義和作用。資產(chǎn)負債表的結(jié)構(gòu)及主要內(nèi)容：structure and contents of a balance sheet了解資產(chǎn)負債表的結(jié)構(gòu)及主要內(nèi)容。思考題：Whats t

29、he function of the balance sheet?What are the basic three parts of the balance sheet?第三節(jié)：Income statement 利潤表利潤表的定義: definition of the income statement了解利潤表的定義和作用利潤表的結(jié)構(gòu)及主要內(nèi)容：structure and contents of an income statement了解利潤表的結(jié)構(gòu)及主要內(nèi)容思考題：Whats the function of the income statement?What items does an in

30、come statement include?第四節(jié)：Case study 案例分析一、案例分析：case study a listed company in Australia通過分析澳大利亞上市公司PRANA的年報，加深對會計報表的認識和理解。思考題：What are the main components of the financial report?Whats the difference between Directors Report and Directors Declaration?What do you think of the profitability of the c

31、ompany in the current year?Whats the depreciation method used in the company?Whats the auditors opinion given in the Audit Report?第十二章：Analyzing & interpreting financial statements 財務報表分析課時：1周，共2課時教學內(nèi)容：了解財務報表分析的意義，學習橫向比較法和縱向比較法。掌握財務比率分析的主要方法。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：horizontal analysis and vertical ana

32、lysis 橫向分析和縱向分析財務報表分析: financial statements analyses了解財務報表分析的意義及常用的幾種分析方法。橫向分析和縱向分析: horizontal analysis and vertical analysis了解橫向分析和縱向分析的基本方法及作用。思考題：Whats the purpose of financial statements analysis?What are the basic methods of financial statements analysis?第二節(jié)：ratio analysis 比例分析財務比率分析: financia

33、l ratio analysis了解財務比率分析的含義及作用。財務指標: financial ratios掌握常用的若干財務比率指標，并進行簡單的計算和分析，包括流動比、速動比、庫存周轉(zhuǎn)率、資產(chǎn)負債比、每股收益、市盈率、息稅前利潤等等。思考題：Whats the function of ratio analysis?List the frequently used financial ratios. 第十三章：Auditing 審計課時：2周，共4課時教學內(nèi)容：了解審計的定義、類型和基本審計程序。掌握審計報告的形式、作用及審計意見的類型。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：audit

34、concept 審計概念審計的定義、作用和目的: definition, function and purpose of auditing了解審計的定義、作用和目的思考題：Whats definition of auditing?Whats the purpose of auditing? 第二節(jié)：auditing standards and professional ethics 審計準則與審計職業(yè)道德審計準則: auditing principles了解審計準則。職業(yè)道德: professional ethics了解審計的職業(yè)道德，包括獨立性要求等。思考題：What are the con

35、tents of auditing professional standards?Whats the meaning of independence? Why is it important for an auditor?第三節(jié)：types of auditing and auditing procedures 審計類型與審計程序?qū)徲嬵愋? types of audits了解審計的類型，包括外部審計、內(nèi)部審計和政府審計。審計風險: audit risk了解風險導向型審計的含義，了解審計風險的組成。審計方法: audit procedures了解審計的主要流程及方法。思考題：What is th

36、e difference between internal audit and external audit?What is risk-oriented audit? Whats the meaning of audit risk?How to implement control test? What does control risk include?第四節(jié)：audit opinions and audit report 審計意見與審計報告審計意見: audit opinions掌握審計意見的類型，初步掌握發(fā)表審計意見的方法。審計報告: audit report閱讀完整的審計報告，熟悉審計報

37、告的形式和內(nèi)容。思考題：What are five groups of audit report?How to express audit opinion?In which situation will uncertainties occur?In which scenario will the accountant express an audit opinion of disclaimer?第十四章：Forms of business 企業(yè)組織形式課時：1周，共2課時教學內(nèi)容：了解三種企業(yè)組織形式的定義、區(qū)分和特點。要求掌握相關的英文詞匯、表達及運用。第一節(jié)：brief introduct

38、ion of single proprietorship, partnership and corporation企業(yè)組織形式簡介 - 個體經(jīng)營、合伙與公司簡介: brief introduction了解個體經(jīng)營、合伙和公司三種企業(yè)形式的含義和特點比較: comparisons比較三種形式的異同，分析三種形式的利弊。思考題：Define proprietorship and partnership. Summarize the difference between single proprietorship, partnership and corporation.第二節(jié)：Group discussion 小組討論與講演一課堂小組討論：group discussion and presentationSuppose you have a sum of money and want to establish a business.