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課程教案2014—2015學年第二學期課程名稱:會計英語課程性質:必修課授課班級:涉外會計授課教師:楊舒教師所屬系(部):商貿系總學時:40周學時:2邊Part信1端開Basi挺cof主accou搞nting峽教學方法:今講授法、實秒例法稍教學目的:鴨掌握資產、崗負債和所有秘者權益的會嶄計含義孟掌握復式記剃賬、貨幣計雕量、會計實姥體、持續(xù)經縫營以及資產伸計量原則播熟悉資產負遙債表的特征擦了解資產負弟債表的主要屬科目物重點和難點棄:蓬重點:供1.Fou趨rbas精icfi躁nan哪cial當state結ments怨芝2.Si海xele隔ments辭ofa蒼ccoun街ting椒3桌.Conc惰epts隔that當gover頌nall份acco渴untin牽g腰難點:餓1深.孝Conce櫻ptst商hatg眠overn竹all糊accou階nting揉被學時分配:籮4活課時拔講課倚4花課時濕參考書目:裁《基礎會計授》2006令年7月第2攔版金躍武禾主編高等微教育出版社聞《企業(yè)會計成準則》(財昌政部文件)圾2006年久中國財罵政經濟出版維社懂《基礎會計遺與實務》2唯005年7告月第2版葬李惠芝主編榨清華大學夫出版社鄉(xiāng)《基礎會計務》200扇5年7月第畝2版薛號洪巖主編攪立信會計積出版社蔬《初級會計亡實務》(全蠻國會計專業(yè)勺技術資格考精試用書)會2004年覺9月第1版轎中查國財政經濟胞出版社晶

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