(財務會計)會計英語教案

1、教案編號：03教學時間：2010 9 4 周教學班級：09級會計班授課類型：講授教學目的及要求：Upon the completion of this lesson, the students will be able to:Have general knowledge of types of accounting,Get the knowledge of financial accounting and managerial accounting,respectively.教學重點：Classification in the discipline of accountingEssential

2、 concept of financial accountingEssential concept of management accounting教學難點：Accountancy bodies work for financial accountingChapter 1 step into the world of accountingTypes of accountingClassification-financial accounting and managerial accountingFinancial AccountingProduction of financial statem

3、ents-external users International Accounting Standards(IASs)國際會計準則Generally Accepted Accoungting Principles(GAAPs)公認會計準則Management accountingManagement accounting works for internal users內(nèi)部管理會計工作舉例： Strategy formulating 戰(zhàn)略規(guī)劃Decision making 內(nèi)部決策Optimized resources usage 優(yōu)化資源利用率The Accounting Professi

4、on and Careers 1.5.1Classification of Accounting Profession Public Accountant-Auditing-Tax services-Consulting services Private Accountants1.5.2The Accounting Professional Ethics Integrity of accountantsCode of ethics 會計職業(yè)道德Case-Enron Scandal 安然公司丑聞事件作業(yè)布置：板書設計：課后分析：教案編號： 04教學時間：2010 年 月第 5 周教學班級：09級

5、會計班授課類型：講授教學目的及要求：Upon the completion of this lesson, the students will able to: Have general knowledge of the framework of accounting Have general knowledge of carrer of accounting教學重點：Conceptual framework of accontingbasic assumptionbasic principle教學難點：Conceptual framework of acconting教學過程：Chapter

6、 1 step into the world of accountingAccountancy Bodies 1.6.1Accounting Standard-Setting Federal Accounting Standards Advisory Board(FASAB)聯(lián)邦會計準則咨詢委員會1.6.2Professional Accounting BodiesAssociation of Chartered Certified Accountants(ACCA) -UK特許公認會計師公會Certified Public 1.6.3Oversight Boards1.6.4Auditing

7、 Standard-Setting Bodies1.8Accounting Conceptual Framework 1.8.1Basic Accounting AssumptionsBusiness Entity Assumption會計主體假設假設GoingConcern Assumption 持續(xù)經(jīng)營假設asset capitalization,depreciation and amortization Monetary Unit Assumption 貨幣計量假設Periodicity Assumption 會計分期假設1.8.2Basic Accounting PrinciplesHistorical Cost Principle 歷史成本原則-reliableacquisition costs fair market valueRevenue recognition Principle 收入實現(xiàn)制原則-accrual basis accounting 權責發(fā)生制-cash basis accounting 收付實現(xiàn)制Matching Principle 配比原則Full Disclosure Principle 充分揭露原則1.8.3Basic Accounting Constrai