《会计专业英语》课程教学大纲

1、PAGE PAGE 12会计专业英语课程教学大纲课程代码：ACCO2029课程性质：专业选修课程授课对象：财务管理等专业开课学期：春总 学时：36学时 学分：2学分讲课学时：36学时 实验学时：0学时 实践学时：0学时指定教材：胡锦祥，程燕飞，会计英语第二版，南开大学出版社，2011年参考书目：1. 会计英语， HYPERLINK /?key2=%C1%F5%BD%A8%BB%AA&medium=01&category_path=01.00.00.00.00.00 t _blank 刘建华主编， HYPERLINK /?key3=%C7%E5%BB%AA%B4%F3%D1%A7%B3%F6%B

2、0%E6%C9%E7&medium=01&category_path=01.00.00.00.00.00 t _blank 清华大学出版社，2009年07月2基础会计，龚菊明主编，复旦大学出版社，2015年7月3. 审计学，陈志强主编，苏州大学出版社，2002年8月4. Introductory Financial Accounting and Reporting， HYPERLINK /?key2=Smith&medium=01&category_path=01.00.00.00.00.00 t _blank Smith, HYPERLINK /?key2=Barry&medium=01&c

3、ategory_path=01.00.00.00.00.00 t _blank BarryP.， HYPERLINK /?key3=Open+University+Press&medium=01&category_path=01.00.00.00.00.00 t _blank Open University Press，2010-125. Auditing Concepts and Applications: A Risk Analysis Approach， HYPERLINK /?key2=Larry&medium=01&category_path=01.00.00.00.00.00 t

4、_blank LarryF. HYPERLINK /?key2=Konrath&medium=01&category_path=01.00.00.00.00.00 t _blank Konrath， HYPERLINK /?key3=South-Western+Pub&medium=01&category_path=01.00.00.00.00.00 t _blank South-Western Pub6. Financial Analysis and Decision Making， HYPERLINK /?key2=David&medium=01&category_path=01.00.0

5、0.00.00.00 t _blank DavidE. HYPERLINK /?key2=Vance&medium=01&category_path=01.00.00.00.00.00 t _blank Vance HYPERLINK /?key3=McGraw-Hill&medium=01&category_path=01.00.00.00.00.00 t _blank McGraw-Hill，2002-127. 商务英语阅读， HYPERLINK /?key2=%C0%EE%D0%A1%B7%C9&medium=01&category_path=01.00.00.00.00.00 t _b

6、lank 李小飞等主编， HYPERLINK /?key3=%CD%E2%D3%EF%BD%CC%D1%A7%D3%EB%D1%D0%BE%BF%B3%F6%B0%E6%C9%E7&medium=01&category_path=01.00.00.00.00.00 t _blank 外语教学与研究出版社，2005年12月教学目的：会计专业英语课程以企业财会活动为主线，深入浅出地介绍会计基本概念，在此基础上帮助学生了解会计核算程序，编制会计分录，阅读会计报表，掌握财务分析指标，以及了解企业组织形式，管理会计及审计等方面的基础知识。课程以中英双语讲授，辅以各类练习，包括案例分析、小组讨论、课堂演示

7、、阶段测试等，帮助学生初步使用英语来阅读和交流会计专业的基础知识与相关理论，逐步提高阅读英语会计文献和使用英语处理常规会计业务的能力。第一章：Introduction to accounting 会计简介 课时：1周，共2课时教学内容：了解会计的定义，基本假设和原则，初步了解财务报表的构成。要求掌握相关的英文词汇、表达及运用。 第一节：Definition of accounting, users and classification of accounting, accounting assumption and principles. 会计的定义、使用者、分类及会计假设与会计准则会计的定义

8、: definition of accounting 掌握会计的定义，地位和作用。会计的使用者和分类: users and classification of accounting 了解会计信息的使用者可分为两类：外部使用者和内部使用者。了解两类会计信息的区别。会计假设与基本原则: accounting assumption and principles 掌握会计的四个基本假设，明确各自的含义和作用。思考题：What are the assumptions of accounting?How many types of accounting are there? What are they?W

9、ho are the users of accounting information? Whats the difference between internal users and external users?第二节：Financial statements 财务报表简介会计报表的含义: definition of financial statements 掌握会计报表的定义和作用会计报表的主要内容: components of financial statements 初步了解会计报表的主要构成，知道会计报表（financial statements）和会计报告(annual repor

10、t)的区别。思考题：What are the components of financial statements?What information does a balance sheet contain?Whats the difference between financial statements and financial report?第二章：Accounting elements & accounting equation 会计要素及会计等式课时：1周，共2课时教学内容：掌握会计要素的分类及会计等式的内容和原理。要求掌握相关的英文词汇、表达及运用。第一节：Accounting e

11、lements 会计要素会计要素: accounting elements 掌握会计要素的定义和作用。会计要素的分类: classification of accounting elements了解会计要素的分类，了解握每一种会计要素的含义，属性以及各要素下常用的会计科目。思考题：Define accounting elements. How many groups can it be classified into?What are included in assets?What are included in liabilities?What are included in owners

12、equity?Which financial statement will revenues and expenses be disclosed?第二节：Accounting equation 会计等式会计等式的原理和应用: theory and application of accounting equation掌握会计等式的含义，原理和应用思考题：Whats the accounting equation?Whats the function of accounting equation?第三章：Recording business transactions 交易记录课时：1周，共2课时教

13、学内容：学习复式记账的方法及基本运用。要求掌握相关的英文词汇、表达及运用。第一节：recording business transactions 企业交易的会计录入账户的建立: opening-up of accounts了解账户的分类，掌握常用的基本会计科目。T型账户: T-account了解T型账户的结构、作用，了解账户和科目的区别与联系。并会建立相关账户。思考题：What is an account? What is it used for?How many categories is a chart of account divided into? Give examples for

14、each type.Illustrate the structure of the T-account. 第二节：Double-entry system 复式记账法复式记账的定义，原理与运用: definition, theory and application of double-entry booking-keeping掌握复式记账的定义，原理与方法，运用复式记账的方法做简单的会计分录。思考题：Explain the rule of debit and credit and provide examples. Give an example of a transaction that wi

15、ll affect two assets accounts.第四章：Journals, ledgers and trial balance 日记账、分类账及试算平衡表课时：1周，共2课时教学内容：掌握日记账、分类账的记账方法及试算平衡表的编制。要求掌握相关的英文词汇、表达及运用。第一节：Journals 日记账 日记账的定义与形式: definition and forms of journals掌握日记账的定义，分类和基本形式。日记账的方法: procedures of journal-making掌握日记账的基本程序与步骤。练习: exercises用日记账记录会计基本业务。思考题：Wha

16、ts the definition of journals?How to make journals?第二节：Ledgers 分类账分类账和过账: ledgers and posting掌握分类账的定义和过账的基本方法。思考题：Whats the definition of the ledger?What are the steps of posting、第三节：Trial balance 试算平衡表试算平衡表: trial balance了解试算平衡表的定义和作用。思考题：Whats the function of a trial balance?第五章：Completion of the

17、accounting cycle 会计循环课时：1周，共2课时教学内容：了解会计循环的基本步骤，学习调账和结账。要求掌握相关的英文词汇、表达及运用第一节：adjusting entry 调整分录调整分录: adjusting entry了解并掌握调整分录的编制，重点掌握预付和预收的调整第二节：closing entry 结账分录结账分录：closing entry了解并掌握结账分录的编制。思考题：What is the accounting cycle?What is adjusting and why is it needed for the end of the period?How ma

18、ny steps are involved in closing? What are they?第六章：Assets Current assents 资产-流动资产课时：1周，共2课时教学内容：了解流动资产定义、分类，重点掌握现金和短期投资业务的会计处理。要求掌握相关英文词汇、表达及运用。第一节：definition of current assets 流动资产的定义流动资产及其常用的会计科目：current assets and related accounts掌握流动资产的定义及分类，掌握常用的会计科目。思考题：Whats the meaning of current assets?How

19、 many categories are assets divided into?第二节：current assets accounts 流动资产的常用科目现金: cash掌握现金的定义，学会编制有关现金业务的分录。短期投资: short-term investments掌握短期投资的定义，学会编制有关短期投资业务的分录。思考题：Why is cash always listed first in the balance sheet?What do both sides of the Short-term Investment for trading securities record?第七章

20、：Assets Current assets 资产- 流动资产课时：1周，共2课时教学内容：掌握应收账款、预付款项和存货的会计处理。要求掌握相关的英文词汇、表达及运用。第一节：应收账款 Accounts receivables应收账款: accounts receivables了解应收账款的产生，学会编制有关应收账款业务的分录。坏账: bad debts了解坏账产生的原因，掌握坏账的会计处理方法，了解账龄分析的方法。思考题：What effect does the provision for bad debts have on account receivable balance?Descri

21、be three basic methods to estimate uncollectible accounts.Whats the meaning of 2/10, n/30?第二节：存货 Inventory存货的定义：definition of inventory 了解存货的定义及特点。二 实地盘存制和永续盘存制: perpetual inventory system and period inventory system掌握实地盘存制和永续盘存制的区别，了解存货计价的几种方法。思考题：Explain the difference of the two systems of invent

22、ory keeping. Whats meaning of FIFO and LIFO?第八章：Fixed assets & intangible assets 固定资产及无形资产课时：1周，共2课时教学内容：学习固定资产和无形资产的定义及主要相关业务的会计处理。要求掌握相关的英文词汇、表达及运用。第一节：fixed assets 固定资产固定资产的定义和作用: definition of fixed assets掌握固定资产的定义和作用，掌握常用的会计科目。固定资产的获得: acquisition of fixes assets了解固定资产以历史成本入账。固定资产的折旧: depreciat

23、ion of fixed assets了解折旧的含义，掌握常用的几种折旧方法，并会编制分录。思考题：Whats depreciation? What is an assets useful life?What are the book value and salvage value of the fixed assets?第二节：intangible assets 无形资产无形资产的定义: definition of intangible assets掌握无形资产的定义和特点，了解常见的无形资产类型。无形资产的会计处理: accounting treatments of intangible

24、assets了解无形资产的会计处理，编制简单的会计分录。思考题：How are intangible assets acquired?Give some examples of intangible assets.第九章：Liabilities and owners equity 负债及所有者权益课时：1周，共2课时教学内容：掌握负债及所有者权益的定义、相关账户及基本经济业务的会计处理。要求掌握相关英文词汇、表达及运用。第一节：Liabilities 负债流动负债: current liabilities了解流动负债的定义和常用科目，编制有关会计分录。长期负债: long-term liabi

25、lities了解长期负债的定义和常用科目，编制有关会计分录。思考题：What ways are notes payable different from accounts payable?What is the purpose of long-term loans made?第二节：Owners equity 所有者权益所有者权益及其常用科目：owners equity and related accounts了解所有者权益的定义和常用科目，编制有关会计分录。思考题：How are retained earnings calculated?Whats the meaning of paid-i

26、n capital?第十章：Revenue, expenses and profit 收入、费用及利润课时：1周，共2课时教学内容：了解收入和费用的确认及利润的形成。要求掌握相关的英文词汇、表达及运用.第一节：Revenue 收入了解收入的定义和分类，编制与收入业务相关的简单会计分录。第二节：Expenses 费用了解费用的定义和分类，编制与费用业务相关的简单会计分录。第三节：Profit 利润了解利润的定义和分类，编制与利润业务相关的简单会计分录。思考题：Whats the relationship of revenue, expense and profit?How are expense

27、s classified? Give examples.Explain the Income Summary account. 第十一章：Financial statements 财务报表课时：2周，共4课时。教学内容：了解财务报表的基本内容，格式和作用。要求掌握相关的英文词汇、表达及运用。第一节：Brief introduction of financial statements 财务报表简介会计报表的含义及与会计年报的区别：definition of financial statements and the difference from annual report掌握会计报表的构成，作用

28、和信息使用者，了解与会计年报的区别。思考题：What are the components of financial statements?Whats the difference between financial statements and financial report?第二节：Balance sheet 资产负债表资产负债表的定义：definition of the balance sheet了解资产负债表的定义和作用。资产负债表的结构及主要内容：structure and contents of a balance sheet了解资产负债表的结构及主要内容。思考题：Whats t

29、he function of the balance sheet?What are the basic three parts of the balance sheet?第三节：Income statement 利润表利润表的定义: definition of the income statement了解利润表的定义和作用利润表的结构及主要内容：structure and contents of an income statement了解利润表的结构及主要内容思考题：Whats the function of the income statement?What items does an in

30、come statement include?第四节：Case study 案例分析一、案例分析：case study a listed company in Australia通过分析澳大利亚上市公司PRANA的年报，加深对会计报表的认识和理解。思考题：What are the main components of the financial report?Whats the difference between Directors Report and Directors Declaration?What do you think of the profitability of the c

31、ompany in the current year?Whats the depreciation method used in the company?Whats the auditors opinion given in the Audit Report?第十二章：Analyzing & interpreting financial statements 财务报表分析课时：1周，共2课时教学内容：了解财务报表分析的意义，学习横向比较法和纵向比较法。掌握财务比率分析的主要方法。要求掌握相关的英文词汇、表达及运用。第一节：horizontal analysis and vertical ana

32、lysis 横向分析和纵向分析财务报表分析: financial statements analyses了解财务报表分析的意义及常用的几种分析方法。横向分析和纵向分析: horizontal analysis and vertical analysis了解横向分析和纵向分析的基本方法及作用。思考题：Whats the purpose of financial statements analysis?What are the basic methods of financial statements analysis?第二节：ratio analysis 比例分析财务比率分析: financia

33、l ratio analysis了解财务比率分析的含义及作用。财务指标: financial ratios掌握常用的若干财务比率指标，并进行简单的计算和分析，包括流动比、速动比、库存周转率、资产负债比、每股收益、市盈率、息税前利润等等。思考题：Whats the function of ratio analysis?List the frequently used financial ratios. 第十三章：Auditing 审计课时：2周，共4课时教学内容：了解审计的定义、类型和基本审计程序。掌握审计报告的形式、作用及审计意见的类型。要求掌握相关的英文词汇、表达及运用。第一节：audit

34、concept 审计概念审计的定义、作用和目的: definition, function and purpose of auditing了解审计的定义、作用和目的思考题：Whats definition of auditing?Whats the purpose of auditing? 第二节：auditing standards and professional ethics 审计准则与审计职业道德审计准则: auditing principles了解审计准则。职业道德: professional ethics了解审计的职业道德，包括独立性要求等。思考题：What are the con

35、tents of auditing professional standards?Whats the meaning of independence? Why is it important for an auditor?第三节：types of auditing and auditing procedures 审计类型与审计程序审计类型: types of audits了解审计的类型，包括外部审计、内部审计和政府审计。审计风险: audit risk了解风险导向型审计的含义，了解审计风险的组成。审计方法: audit procedures了解审计的主要流程及方法。思考题：What is th

36、e difference between internal audit and external audit?What is risk-oriented audit? Whats the meaning of audit risk?How to implement control test? What does control risk include?第四节：audit opinions and audit report 审计意见与审计报告审计意见: audit opinions掌握审计意见的类型，初步掌握发表审计意见的方法。审计报告: audit report阅读完整的审计报告，熟悉审计报

37、告的形式和内容。思考题：What are five groups of audit report?How to express audit opinion?In which situation will uncertainties occur?In which scenario will the accountant express an audit opinion of disclaimer?第十四章：Forms of business 企业组织形式课时：1周，共2课时教学内容：了解三种企业组织形式的定义、区分和特点。要求掌握相关的英文词汇、表达及运用。第一节：brief introduct

38、ion of single proprietorship, partnership and corporation企业组织形式简介 - 个体经营、合伙与公司简介: brief introduction了解个体经营、合伙和公司三种企业形式的含义和特点比较: comparisons比较三种形式的异同，分析三种形式的利弊。思考题：Define proprietorship and partnership. Summarize the difference between single proprietorship, partnership and corporation.第二节：Group discussion 小组讨论与讲演一课堂小组讨论：group discussion and presentationSuppose you have a sum of money and want to establish a business.