《专业外语》下 教学大纲

PAGE1PAGE6《专业外语》下课程简介课程编号1240152011课程名称专业外语（下）课程性质限选学时32学分2学时分配授课：16

考核方式闭卷考试，平时成绩占30%，期末成绩占70%。开课学院商学院更新时间适用专业会计学专业先修课程专业外语（上）课程内容：财务会计专业外语是会计专业的专业必修课，本课程目的是使学生了解企业会计环境，企业会计实践及确认、计量、记录与报告会计信息的基本会计方法和技能，学会使用会计信息做出决策。主要内容涉及流动负债与长期负债，股东权益，长期投资与跨国经营，如何使用损益表与股东权益表，现金流量表，财务报表分析BriefIntroduction

Code1240152011TitleFinancialAccounting（2）CoursenaturelimitedoptionalSemesterHours32Credits2SemesterHourStructureLecture：16（week）AssessmentClosedbookexamination,usuallyresultsaccountedfor30%,thefinalgradeaccountedfor70%.OfferedbyBusinessSchoolDateforAccountingPrerequisiteFinancialAccounting（1）CourseDescription:FinancialAccountingisoneofthecompulsorylessonsforfinancialspecialty.Thegoalofthiscourseistomakethestudentsunderstandthebusinessenvironmentoffinancialaccounting,therelatedprescribeofbusinessaccountingpractices,andthebasicbusinessaccountingmethodsandskillsofrecognition,measurement,recordingandreportingaccountinginformation.Useaccountinginformationindecisionmaking.Themaincontentsinclude:CurrentandLong-TermLiabilities.Stockholders'Equity.Long-TermInvestmentsandInternationalOperations.UsingtheIncomeStatementandtheStatementofStockholders'Equity.TheStatementofCashFlows.FinancialStatementAnalysis.《专业外语》下课程教学大纲课程编号1240152011课程名称《专业外语》下课程性质限选学时16学分1学时分配授课：16（周）：考核方式闭卷考试，平时成绩占30%，期末成绩占70%。开课学院信息工程学院更新时间2012年9月适用专业会计学专业先修课程专业外语（上）一、教学内容Chapter8CurrentandLong-TermLiabilities第八章流动及长期负债CurrentLiabilitiesofKnownAmount金额已知的流动负债CurrentLiabilitiesThatMustBeEstimated金额需估计的流动负债ContingentLiabilities或有负债FinancingOperationswithLong-TermDebt长期负债筹资Bonds:AnIntroduction债券IssuingBondsPayabletoBorrowMoney发行债券筹资AdvantagesofFinancingOperationswithBondsversusStock债券筹资与股票筹资的优势LeaseLiabilities租赁负债ReportingLiabilitiesontheBalanceSheet在资产负债表上列报负债ensionandPostretirementLiabilities退休金及退休后负债eportingFinancingActivitiesontheStatementofCashFlows在现金流量表上列报筹资活动教学重点、难点：Measureinterestexpensebyusingtheeffective-interestmethod.Explaintheadvantagesanddisadvantagesofborrowing.ReportliabilitiesonthebalancesheetChapter9Stockholders’Equity第九章股东权益Corporations:AnOverview公司回顾ClassesofStock股票分类IssuingStock发行股票EthicalConsiderationsinAccountingfortheIssuanceofStock发行股票中应考虑的职业道德因素TreasuryStock库藏股RetirementofStock退股RetainedEarningsandDividends留存收益与股利StockDividends股票股利StockSplits股票分割ifferentValuesofStock股票价值差异valuatingOperations:RateofReturnonTotalAssetsandRateofReturnonCommonStockholders'Equity经营评估：总资产回报率和普通股权益回报率eportingStockholders'EquityTransactionsontheStatementofCashFlows股东权益在现金流量表上的列报ariationsinReportingStockholders'Equity股东权益列示的差异教学重点、难点：DifferentValuesofStock.EvaluatingOperations:RateofReturnonTotalAssetsandRateofReturnonCommon.Stockholders'Equity.ReportingStockholders'EquityTransactionsontheStatementofCashFlows.VariationsinReportingStockholders'EquityChapter10Long-TermInvestmentsandInternationalOperations第十章长期投资与跨国经营AccountingforLong-TermInvestments核算长期投资StockInvestments:AReview股票投资回顾AccountingforAvailable-for-SaleInvestments可供出售投资的核算AccountingforEquity-MethodInvestments权益法投资的核算AccountingforConsolidatedSubsidiaries合并子公司的核算Long-TermInvestmentsinBondsandNotes长期债券和长期应付票据的核算AccountingforInternationalOperations跨国经营的核算EconomicStructuresandTheirImpactonInternationalAccounting经济结构及其他们对国际会计的影响ConsolidationofForeignSubsidiaries合并国外子公司10.10singtheStatementofCashFlowstoInterpretaCompany'sInvestingActivities用现金流量表解释公司投资活动教学重点、难点：Accountforavailable-for-saleinvestments.Usetheequitymethodforinvestments.Understandconsolidatedfinancialstatements.Accountforlong-terminvestmentsinbonds.Accountfortransactionsstatedinaforeigncurrency.Chapter11UsingtheIncomeStatementandtheStatementofStockholders'Equity第十一章使用收益表和股东权益表QualityofEarnings盈余质量AccountingforIncomeTaxesbyCorporations核算公司所得税11.3AnalyzingtheStatementofStockholders'Equity分析股东权益表11.4ManagementResponsibilityfortheFinancialStatements财务报表的管理责任教学重点、难点：Understandmanagers’andauditors’responsibilitiesforthefinancialstatements.Chapter12TheStatementofCashFlows第十二章现金流量表TheStatementofCashFlows:BasicConcepts现金流量表：基本概念Operating,Investing,andFinancingActivities经营活动、投资活动、及筹资活动FormatoftheStatementofCashFlows现金流量表的格式PreparingtheStatementofCashFlows:TheDirectMethod编制现金流量表：直接法ComputingIndividualAmountsfortheStatementofCashFlows现金流量表戈壁俄项目的计算NoncashInvestingandFinancingActivities非现金投资与筹资活动ReconcilingNetIncometoNetCashFlowfromOperatingActivities净利润与经营活动现金流量的调节PreparingtheStatementofCashFlows:TheIndirectMethod编制现金流量表：间接法UsingCash-FlowInformationinInvestmentandCreditAnalysis使用现金流量信息警醒投资与贷款分析12.10easuringCashAdequacy--FreeCashFlow计量现金充足量--自由现金流量教学重点、难点：Distinguishamongoperating,investing,andfinancingactivities.Prepareastatementofcashflowsbythedirectmethod. ComputethecasheffectsofawidevarietyofbusinesstransactionsChapter13FinancialStatementAnalysis第十三章财务报表分析FinancialStatementAnalysis财务报表分析HorizontalAnalysis水平分析VerticalAnalysis垂直分析Common-SizeStatements共同比分析Benchmarking标杆UsingtheStatementofCashFlowsinDecisionMaking用现金流量表进行决策UsingRatiostoMakeBusinessDecisions用比率进行决策LimitationsofFinancialAnalysis:TheComplexityofBusinessDecisions财务分析的局限性：企业决策的复杂性EconomicValueAdded--ANewMeasureofPerformance经济增加值:一种新的业绩衡量方法13.10EfficientMarkets,ManagementAction,andInvestorDecisions有效市场、管理行动、及投资人决策教学重点、难点：Useratiosindecisionmaking.Measureeconomicvalueaddedbyacompany’soperations二、教学要求第八章流动及长期负债教学要求:Accountforcurrentliabilities.Identifyandreportcontingentliabilities.Accountforbasicbondpayabletransactions.Measureinterestexpensebyusingtheeffective-interestmethod.Explaintheadvantagesanddisadvantagesofborrowing.Reportliabilitiesonthebalancesheet.第九章股东权益教学要求:Explaintheadvantagesanddisadvantagesofacorporation.Measuretheeffectofissuingstockonacompany’sfinancialposition.Describehowtreasurystocktransactionsaffectacompany.Accountfordividendsandmeasuretheirimpactonacompany.Usedifferentstockvaluesindecisionmaking.Evaluateacompany’sreturnonassetsandreturnonstockholders’equity.Reportstockholders’equitytransactionsonthestatementofcashflows第十章长期投资与跨国经营教学要求：Accountforavailable-for-saleinvestments.Usetheequitymethodforinvestments.Understandconsolidatedfinancialstatements.Accountforlong-terminvestmentsinbonds.Accountfortransactionsstatedinaforeigncurrency.Interpretaforeign-currencytranslationadjustment.Reportinvestingtransactionsonthestatementofcashflows第十一章使用收益表和股东权益表教学要求：Analyzeacomplexincomestatement.Accountforacorporation’sincometax. Analyzeastatementofstockholders’equity.Understandmanagers’andauditors’responsibilitiesforthefinancialstatements.第十二章现金流量表教学要求:Identifythepurposesofthestatementofcashflows.Distinguishamongoperating,investing,andfinancingactivities.Prepareastatementofcashflowsbythedirectmethod. Computethecasheffectsofawidevarietyofbusinesstransactions.Prepareastatementofcashflowsbytheindirectmethod

第十三章财务报表分析教学要求:Prepareahorizontalanalysisofcomparativefinancialstatements. Performaverticalanalysisoffinancialstatements. Prepareandusecommon-sizefinancialstatements. Usethestatementofcashflowsindecisionmaking.Computethestandardfinancialratiosused