1、沈阳大学科技工程学院教 案20122013 学年 第 1 学期课程名称: 会计专业英语 教师所在院、系: 会计学院 学生所在专业、班级: 09、10 级会计学专业 教师姓名: 范铭 教师职称: 助教 “会计专业英语”课程综述(正文用 5 号宋体字,标题用四号黑体字)本课程的主要内容:会计专业英语是一门专业选修课,它是为本科会计学专业的学生全新开设的专业选修课之一。该课程的任务是通过会计专业外语的学习提高学生的专业技能水平,力求培养学生在专业学习和今后工作中英语的听、说、读、写等实际应用能力,掌握会计专业英语基础词汇,在阅读材料中使学生能够用英文描述会计活动,提高实际翻译的能力,在专题讨论中提高
2、专业英语综合应用能力和口语表达能力。该课程以基础会计,财务会计,财务会计实务,审计,职业道德,财务报表分析为根基,在了解上述内容基础上,不仅要求学生全面掌握简单的英文的负债、所有者权益、收入、费用和利润的核算方法,而且要求学生必须掌握各种财务报告的英文编制方法以及审计等其他课程的英文表述能力,进而丰富学生具备从事财务会计各岗位工作应具备的英文能力。会计专业英语主要围绕下列内容进行讲授,具体包括:Accounting Cycle and Bookkeeping ,Generally Accepted Accounting Principles,The Balance Sheet,The Inco
3、me Statement and The Cash Flow Statement 等。总之,通过系统学习本门课程,学生应该 扩大专业理解的视野,激发学习专业英语的兴趣,在职业情境中提升高层次会计的岗位能力。本课程与其他课程的关系:基础会计,中级财务会计,财务会计实务,审计,职业道德,财务报表分析,。本课程总学时(学分)数:32 学时(2 学分)本课程的考核方式:视频考核本课程的教材:会计专业英语北京邮电大学出版社 2012 年 08 月本课程的主要参考书:1.戴维.马歇尔等:会计学数字意味着什么 人民邮电出版社2.克里斯托弗.诺比斯等:比较国际会计 东北财经大学出版社教 案(首页)授课章节名称
4、 Chapter 2. Accounting Cycle and Bookkeeping 第 2 次课( 2 学时)教学目的与要求掌握会计循环和簿记的基本内容和步骤掌握借贷,会计等式,会计分录教学重点 会计循环和簿记的基本内容和步骤教学难点 词汇量大,生词多。思考题与作业 簿记和信息系统使用各自的优缺点教学内容,设计与时间安排:21 Accounting Cycle一、Accounting cycle1、 定义:Series of steps in recording an accounting event from the time a transaction occurs to its r
5、eflection in the financial statements; also called bookkeeping cycle.2、 步骤 step: 22 Bookkeeping一、Bookkeeping is the recording of financial transactions.二、Transactions include sales,purchases,income,paymentsby an individual or organization.三、the Singleentry bookkeeping system the Doubleentry bookkeep
6、ing system23 Debits and credits一、Doubleentry bookkeeping is governed by the accounting equation. If revenue equals expenses,the following (basic) equation must be true:assetsliabilitiesequity 二、借贷的定义Debits and credits are then defined as follows:debit: A debit is recorded on the left hand side of a
7、Taccount credit: A credit balance is recorded on the right hand side of a Taccount Debit accountsAsset and Expenses (also debit money received into bank accounts) Credit accountsGains (income) and Liabilities (also credit money paid out of bank accounts)24 Accounting entriesThe doubleentry accountin
8、g system records financial transactions in relation to asset,liability, income or expense related to it through accounting entries.Any accounting entry in the doubleentry accounting system has two effects: one of increasing one account,the other of decreasing another account by an equal amount.If th
9、e accounting entries are recorded without error,at any point in time the aggregate balance of all accounts having positive balances will be equal to the aggregate balance of all accounts having negative balances.The doubleentry bookkeeping system ensures that the financial transaction has equal and
10、opposite effects in two different accounts.Accounting entries use terms such as debit and credit to avoid confusion regarding the opposite effect of the accounting entry eg.If an accounting entry debits a particular account,the opposite account will be credited and vice versa.The rules for formulating accounting entries are known as “Golden Rules of Accounting”The accounting entries are recorded in the “Books of Accounts”【本节课后思考题】簿记和信息系统使用各自的优缺点