会计专业英语-课程标准

1、课程标准一、课程总体标准会计专业英语是一本为财经类专业会计英语教学而编写的专业教材，在重点 介绍专业英语的同时，内容涉及基础会计理论、财务会计、财务管理、管理会计、审 计的主要内容，引导读者全方位理解会计相关知识的英语，帮助其在实务及后续学习 中打下稳固基础。二、课程教学标准课程教学标准表章节内容教授学生内容具体知识点Chapter 1Principle ofFinancialAccountingExplain the nature of accounting and its typesAccounting is an information system the purposes of ac

2、counting types of accounting information users of accounting informationInterpret the qualitative characteristics of accounting informationPrimary qualitative characteristics enhanced qualitative characteristicsUnderstand the basic assumptions and principles of accountingBasic assumptions of account

3、ing basic principles of accountingIdentify the effects of business transactions on the accounting equationAccounting elements accounting equationApply the Double-EntryBookkeepingDouble-Entry bookkeepingChapter 2Understand the basics ofThe steps of accounting cycleUnderstand the audit riskseffect on

4、the audit procedureThe Definition and Classification of PlantAssets The Audit Risk Model Application of the audit riskUnderstand the importance of internal control to managementThe Definition of Internal Control、TheControl Environment、Control Activities、Monitoring、Limitations of Internal ControlLear

5、n the components of internal controlThe Definition of Internal Control、TheControl Environment、Control Activities、Monitoring、Limitations of Internal ControlChapter 17Audit ReportLearn how to preparation an auditing reportingThe typical audit report contains three paragraphs, which cover the following

6、 topics:The responsibilities of the auditor and the management of the entity、The scope of the audit The auditors opinion of the entity!s financial statements.Know the standard audit report and what parts a standard report containUnqualified opinion financial position results of operations cash flows

7、 of the entity in conformity with generally accepted accounting principlesKnow departure from generally accepted accounting principlesDollar magnitude of the effects The significance of the item to the particular client The number of financial statementaccounts and disclosures affected The effect of

8、 the departure on the financial statements taken as a wholeDescribe Scope limitationsLimitations imposed by the client、those caused by circumstances beyond either the clients or auditors controlContrast the types of audit opinionsThe difference between the types of audit opinions三、课程学时分配标准本书各章的学时分配建

9、议如下表所示:内 容理论板块课时实践板块课时Parti Financial Accounting1616Chapter 1: Principle of Financial Accounting20Chapter2: Accounting Cycle22Chapters： Assets33Chapter4:Liability22Chapters: Owners Equity12Chapter6:Revenues and Expenses33Chapter?:Introduction to Financial Statements12Chapters:Financial Statements An

10、alysis22Part 2 Management66Chapter9: Introduction to Management Accounting11Chapter 10: Cost behavior Analysis32Chapterl 1 Planning and Control22Part 3 Financial Management66Chapter 12:Introduction to Financial Management11Chapter 13:Risk and Return33Chapter 14:Capital Structure and Dividend Policy2

11、2Part 4 Auditing66Chapterl5: Introduction to Auditing10Chapter 16: Audit Process23Chapter 17: Audit Report33总课时（68 ）3434AccountingCycleaccounting cycleExplain the principle of journaling and posting processThe steps of journaling posting transactionsBe familiar with preparing a trail balanceThe term

12、s and principles of trial balanceApply the adjusting procedures and the closing processAdjusting the accounts preparing the closing entriesChapter 3AssetsExplain the nature of current assets and non-current assetsCash、trading securities accounts receivables inventories plant assets intangible assets

13、 long-term investmentUnderstand internal controlover cashThe major steps in establishing internal controls over cashCompute cost of goods sold and ending inventory by using different methodsFIFO、LIFOUnderstand the depreciation process of plant assetsStraight-line method accelerated depreciation meth

14、odAccount for the disposal of plant assetsThe entry after disposalUnderstand measurement andreport of long-terminvestmentDefinition and accounting of long-term investmentChapter 4LiabilityExplain the definition of liabilitiesThe definition of liabilitiesUnderstand the differentcategories of liabilit

15、iesCurrent liability non-current liabilityAccount for accounts payable and notes payableThe definition of accounts payable and notes payableAccount for the issuance of bondsIssuance of bonds payable and long-term notes payableChapter 5OwnersEquityAppreciate the advantages and disadvantages of the co

16、rporate form of organizationSingle proprietorships Partnerships CorporationsDescribe the equity types in a company and the classification of shares in a companyPaid-in capital、Retained earnings Other reservesApply the accounting for different equityAccounting for different equity such as stockholder

17、s9equity authorization and issuance of capital stockChapter 6Revenue andExpenseUnderstand the definition of revenue and expense.Definition the earning process of revenueOutline the main types of revenue.Sales revenue service revenue and revenue of transferring the rights of assetsDescribe what kinds

18、 ofexpenses may occur in aProduct costs、period expensescompany.Understand the recognition criteria of revenue and expense.When and how to recognize revenue and expenseChapter 7Introduction to Financial statementsUnderstand the main elements of financial statementsBalance sheet income statement state

19、ment of retained earnings statement of cash flowsDescribe the content of each financial statements.The content of balance sheet income statements statement of retained earnings statement of cash flowsDescribe the components that supplement the financial statements in an annual report.Notes to financ

20、ial statements management discussion and analysis auditors reportChapter 8FinancialStatementsAnalysisExplain the users of financial statements analysisCreditors investors management regulatory authoritiesUnderstand the basic tools of financial statements analysisTrend analysis common size analysis r

21、atio analysisInterpret the various ratio analysis under a real business situationProfitability ratio short-term liquidity ratio long-term solvency ratioIdentify the limitations of ratio analysisHistorical nature of financial statements、nosubstitute for judgment、reliability offigures、single year anal

22、ysisApply other analytical techniques of ratio analysisChapter 9IntroductiontoManagementDefine management accounting and describe its role in the management process.AccountingExplain the difference between management accounting and financial accounting.Understand where management accountants are loc

23、ated in an organization.Understand the ethical responsibilities of a management accountant.Identify the objectives of management accounting in value-creation.Describe the process and major themes in management accounting.Market valuation measures: market capitalization price earnings (P/E) ratio Nat

24、ure of management accountings role of management accountingThe difference of users、contents、principles between management accounting and financial accounting.Line and staff relationships、the chief financial officer and the controllerCompetence confidentiality integrity objectivityProviding informati

25、on assisting managers motivating managers and other employees assessing the organizations competitive positionProcess: planning、performing evaluating communicatingMajor themes: cost-benefit approach behavioral and technical considerations different costs for different purposesChapter 10CostBehaviorA

26、nalysisUnderstand the different of all kinds of costGeneral cost classifications: manufacturing cost nonmanufacturing costsProduct costs and period costsCost classifications for predicting costbehavior: variable cost fixed costUse high-low analysis to separate the fixed and variable elements of tota

27、l costsVariable Total cost at high activity level costtotal cost at level activity levelper unit T,.,Total unit at high activity level total unit at level activity levelCalculate profit or loss by using variable costing and absorption costingThe steps of variable costing and absorption costingChapte

28、r 11Planning andControlUnderstand the basic CVP formula and its derivativesThe basic CVP formula is: P = px - (a+b)Define standard costs, and describe how managers use these costsStandard costs are realistic estimates of cost based on analyses of both past and projected operating costs and condition

29、s.Identify the benefits of a performance measurement systemA performance measurement system gives executives and managers a comprehensive, high-level view of their organization performance and an understanding of how the companys different parts work together to produce business results.Define respo

30、nsibility accounting and responsibility centersCost center revenue center profit center investment centerExplain the budgetary controlComputing standard costs the process of performance measurements performance measurement system key performance indicatorsChapter 12Introduction to Financial Manageme

31、ntExplain the nature and purpose of financial managementNature of financial management financial planning financial management decisionsIdentify and describe a variety of financial objectivesShareholder wealth maximization profit maximization earnings per share growth other financial targetsUndersta

32、nd different financialinstruments and financialmarketsFinancial Instruments: bonds call provisions covenants rights in liquidation secured creditors bonds as an investment bond ratings junk bonds common stocks shareholder control、preferred stock cumulative preferredFinancial Markets: private placeme

33、nt or public issue exchanges and over-the-counter markets international financial marketsExplain and apply the value for money.Present value (PV) =Cl/l+rNet Present Value (NPV) =C0+ Cl/l+rPV= (Cl/l+rl) + C2/ (l+r2) 2+.Chapter 13Risk andReturnAppreciate the introduction to risk and returnRisk is the

34、chance of financial lossReturn is the total gain or loss experienced on an investment over a given period of timeUnderstand diversificationand portfolio riskDiversification is to spread risk across a number of assets or investmentThe financial managers goal is to create an efficient portfolio, one t

35、hat maximizes return for a given level of risk or minimizes risk for a given level of return.Understand assumptions and implications of the CAPMThe Assumption of the Capital-Asset PricingModel Beta: an index of systematic riskDistinguish three versions ofthe EMHWeak, Semi-Strong and Strong EMHChapte

36、r 14CapitalStructure andDividendPolicyExplain what capital cost isCapital cost is he cost of funds used for financing a businessUnderstand the leverage theoryFinancial leverage can be defined as the degree to which a company uses fixed-income securities, such as debt and preferred equityDescribe the factors that influence a companys capital structure de