会计英语教案0304

1、教案编号：03教学时间：2010年9月 第4周教学班级：09级会计 班授课类型：讲授教学目的及要求：upon the completion of this lesson, the students will be able to:1. have general knowledge of types of accounting, 2. get the knowledge of financial accounting and managerial accounting,respectively. 教学重点： 1.classification in the discipline of accoun

2、ting 2. essential concept of financial accounting 3. essential concept of management accounting 教学难点：accountancy bodies work for financial accountingchapter 1 step into the world of accounting1.4 types of accounting classification-financial accounting and managerial accounting1.4.1 financial account

3、ing production of financial statements-external usersinternational accounting standards(iass)国际会计准则generally accepted accoungting principles(gaaps)公认会计准则1.4.2 management accountingmanagement accounting works for internal users内部管理会计工作举例：strategy formulating 战略规划decision making 内部决策optimized resource

4、s usage 优化资源利用率1.5the accounting profession and careers 1.5.1classification of accounting professionpublic accountant-auditing-tax services-consulting servicesprivate accountants1.5.2the accounting professional ethics integrity of accountantscode of ethics 会计职业道德case-enron scandal 安然公司丑闻事件作业布置：板书设计：

5、 课后分析：教案编号： 04教学时间：2010年 月 第 5 周教学班级：09级会计 班授课类型：讲授教学目的及要求：upon the completion of this lesson, the students will able to:have general knowledge of the framework of accountinghave general knowledge of carrer of accounting教学重点： conceptual framework of acconting(1) basic assumption(2) basic principle教学

6、难点： conceptual framework of acconting教学过程：chapter 1 step into the world of accounting1.6 accountancy bodies1.6.1accounting standard-setting bodiesfederal accounting standards advisory board(fasab) 联邦会计准则咨询委员会1.6.2professional accounting bodiesassociation of chartered certified accountants(acca) -uk特

7、许公认会计师公会certified public accountant(cpa)1.6.3oversight boards1.6.4auditing standard-setting bodies1.8accounting conceptual framework1.8.1basic accounting assumptionsbusiness entity assumption会计主体假设假设goingconcern assumption 持续经营假设asset capitalization,depreciation and amortizationmonetary unit assumpt

8、ion 货币计量假设periodicity assumption 会计分期假设1.8.2basic accounting principleshistorical cost principle历史成本原则-reliableacquisition costsfair market valuerevenue recognition principle收入实现制原则-accrual basis accounting权责发生制-cash basis accounting收付实现制matching principle配比原则full disclosure principle充分揭露原则1.8.3basic accounting