《财会专业英语》课程教学大纲

1、财会专业英语Professional Accounting English一、课程基本情况课程类别：专业任选课课程学分：2学分课程总学时：32学时其中：讲课32 学时课程性质：选修开课学期：第5学期先修课程：初级会计学，中级会计学，财务管理适用专业：会计学、财务管理教 材：会计英语，叶建芳、孙红星，上海财经大学出版社，2005年第四版开课单位：经济管理学院二、课程性质、教学目标和任务本课程是针对会计学专业和财务管理专业所开设的一门专业选修课程。作为21世纪的财务会计类人才，要求其具有一定的国际沟通能力。在基础英语教学、学生已具有较强的阅读和听说能力的基础上，通过本课程的学习，使学生全面掌握专业

2、术语的英语表达和西方财务会计基本知识，培养学生顺利阅读本专业的英语材料、及专业英语英译汉、汉译英的能力，以提高学生的专业英语语言技巧和专业素能，并提高他们运用英语语言解决实际问题的能力。三、教学内容和要求Chapter 1 Fundamentals of Accounting English (2学时)1、教学内容Unit 1 Accounting and AccountantsUnit 2 Accounting Assumptions and PrinciplesUnit 3 Accounting Elements and Equation2、基本要求(1)了解掌握会计的定义、功能以及会计师

3、的工作领域。To gain the definition and function of accounting, the working field of accountants.(2)理解现代会计的基础理论会计假设和会计原则。To gain the fundamental understanding of mordent accounting, that is, accounting assumptions and principles.(3)掌握财务报表最基本的构成部分会计要素，以及会计要素之间最重要的关系式会计等式。To gain the most fundamental section

4、 of financial report, that is, accounting elements, and the most important relationship of accounting elements, that is, equation.Chapter 2 The Accounting Cycle (8学时)1、教学内容Unit 1 Fundamentals of the Accounting CycleUnit 2 The JournalUnit 3 The LedgerUnit 4 The Trial BalanceUnit 5 End-of-Period Adjus

5、tmentUnit 6 Closing the Accounts2、基本要求(1)掌握会计循环的八个步骤，T形账户的内容及作用。To gain the eight steps of accounting cycle, the items and functions of T account.(2) 掌握日记账的含义，将经济业务记入日记账的五个步骤。To gain the meaning of the journal and the five steps of recording transactions in journal(3) 掌握分类账的含义、分类以及过账的含义和顺序。To gain t

6、he meaning、classification of the ledger and the meaning、sequence of posting.(4) 掌握试算表的含义，能编制试算表。To gain the meaning of the trial balance, to be able to prepare it.(5) 掌握并区分四类期末调整事项。To gain and distinguish four categories of end-of-period adjusting transactions.(6) 掌握结账的含义和过程。To gain the meaning and

7、process of closing the accounts.Chapter 3 Current Assets (4学时)1、教学内容Unit 1 CashUnit 2 Marketable SecuritiesUnit 3 Accounts ReceivableUnit 4 Inventory2、基本要求(1) 理解会计上现金的含义，会计师在现金管理方面的基本职责，企业实行现金内部控制的一般措施。To gain the definition of cash in the accounting, the basic responsibilities accountants bear in c

8、ash management, some normal methods enterprise take internal control over cash.掌握银行往来调节表的编制。To gain the preparation of bank reconciliation.了解有价证券的调至市价原则。To know the mark-to-market principle of marketable securities.掌握坏账的记录方法，即资产负债表法、收益表法和直接核销法以及相应的会计处理。To gain different approaches to recording doubt

9、ful accounts, that is, balance sheet approach、income statement approach、direct write-off method and the relevant disposals.掌握存货的两种盘点方法，即永续盘存制和定期盘存制。To gain two alternative accounting system of inventory counting, that is, the perpetual inventory system and the periodic inventory system.掌握存货的四种计价方法，即

10、个别计价法、平均成本法、先进先出法和后进先出。To gain four methods of determining the value of inventory , that is, the specific identification method、the average cost method、the FIFO method、the LIFO method.Chapter 4 Long-Lived Assets (4学时)1、教学内容Unit 1 Plant and EquipmentUnit 2 Intangible AssetsUnit 3 Natural Resources2、基

11、本要求(1) 掌握三类长期资产，即厂场设备、无形资产和自然资源，所包含的内容。To gain three categories long-lived assets, that is, plant and equipment、intangible assets、natural resources, and their items.(2) 掌握厂场设备折旧的含义，计算折旧的方法，即直线折旧法和加速折旧法。To gain the meaning of depreciation, the methods of computing depreciation, that is, the straight-

12、line method and the accelerated method.了解报废的厂场设备的会计处理。To know the accounting disposal of the scrapping of the worthless plant and equipment. 掌握无形资产的资本化开支与费用化开支。To gain the capital expenditures and revenue expenditures of intangible assets.掌握无形资产摊销的含义。To gain the meaning of intangible allocation.了解自然

13、资源损耗的含义。To gain the meaning of natural resources depletion.Chapter 5 Liabilities (2学时)1、教学内容Unit 1 Accounts Payable and Notes PayableUnit 2 Accrued Liabilities and Unearned RevenueUnit 3 Other Current LiabilitiesUnit 4 Long-Term Liabilities基本要求(1) 掌握应付账款和应付票据的含义。To gain the meaning of accounts payab

14、le and notes payable.(2) 掌握应计负债的含义和内容，预收收入的含义，以及相应的会计处理。To gain the meaning and contents of accrued liabilities, the meaning of Unearned revenue, and relative accounting disposal.(3) 理解估计负债和或有负债。To know the estimated liabilities and contingent liabilities.掌握应付债券发行、付息、到期偿还的会计处理。To gain the accounting

15、 disposal of the issuance、interest payments、repayment on maturity date of bonds payable.Chapter 6 Owners Equity (4学时)教学内容Unit 1 Partners EquityUnit 2 Stockholders EquityUnit 3 StocksUnit 4 Dividends2、基本要求(1) 理解合伙企业的特点，合伙权益的含义。To know the characteristic of partnerships, the meaning of partners equity

16、.(2) 掌握股东权益的内容，即实收资本和留存收益。To gain the items of stockholders equity, that is, paid-in capital and retained earnings.熟悉股票的种类及各自特点。To know the category and its feature of stocks.了解股票认购的会计处理。To know the accounting disposal of subscripted stock.了解现金股利与股票股利的特点及会计处理。To know the feature and their accounting

17、 disposal of cash dividend and stock dividend.Chapter 7 Financial Statements (6学时) 1、教学内容Unit 1 The Income StatementsUnit 2 The Statement of Returned EarningsUnit 3 The Balance SheetUnit 4 The Statement of Cash Flow2、基本要求(1) 掌握收益表的内容和编制方法。To gain the items of the income statements and its preparatio

18、n.掌握留存收益表的内容。To gain the items of the statement of returned earnings.掌握资产负债表的内容和编制方法。To gain the items of the balance sheet and its preparation.掌握三类现金流量，以及编制现金流量表的两种方法直接法和间接法。To gain three categories cash flow and two methods of preparing the statement of cash flow, that is, the direct method and th

19、e indirect method.Chapter 8 Financial Analysis (2学时)1、教学内容Unit 1 Financial Analysis ToolsUnit 2 Analysis of SolvencyUnit 3 Analysis of Profitability2、基本要求(1) 掌握财务分析的三种基本方法：横向分析法、纵向分析法和比率分析法。To gain three basic financial analysis tools: horizontal analysis、vertical analysis and ratio analysis.掌握评价偿付能力的基本指标：流动比率、速动比率、应收账款周转率、存货周转率、负债比率、利息所得倍数等。To gain the major indicators for evaluat