《会计专业英语》课程教学大纲

PAGEPAGE1会计专业英语课程教学大纲AccountingEnglish总学时数：64学分：4适用专业：会计学专业一、课程的性质、目的和任务本课程是本科会计学专业的必修课程之一，是一门以会计专业知识为基础、提高专业英语应用能力的课程。本课程的目的和任务是在学生完成大学英语必修课程且具有一定的会计专业知识的基础上，进一步培养在会计专业理论和实务方面的英语听、说、读、写等应用能力，让学生在掌握会计专业术语的同时，能学习和区别我国会计与西方会计的差异，提高阅读会计专业的英语原著和文献资料的能力，为日后在英语环境中从事会计工作打下基础。二、课程的基本要求进一步巩固公共英语中已学的英语基础知识，如日常词汇和语法；能够较熟练的听、说、读、写会计专业英语术语；能够用英语对基础会计理论进行阐述和解释；能够运用英语进行会计账务处理，如分析业务、编制分录和财务报表；能够区别基础会计理论和实务中我国会计和西方会计的差异。三、课程的教学内容、重点和难点第1章 会计概论AccountinginBusiness一、ImportanceofAccountingDefinitionofaccountingUsersofaccountingOpportunitiesinaccounting二、GenerallyacceptedaccountingprinciplesAccountingassumptionsGoing-concernTimeperiodassumptionBusinessentityassumptionMonetaryunitassumptionAccountingprinciplesCostprinciplesRevenuerecognitionprinciplesMatchingprincipleFulldisclosureprinciple三、Theaccountingequationandtransactionanalysis四、FinancialstatementsIncomestatementStatementofowner’sequityBalancesheetStatementofcashflows重点：definitionandusersofaccounting,generallyacceptedaccountingprinciples,accountingequation,financialstatements难点：熟记专业词汇，能读懂英文表达的相关会计知识点。第2章 业务分析与核算AnalyzingandRecordingTransactions一、AnalyzingandrecordingprocessSourcedocumentsTheaccountanditsanalysisTypesofaccounts二、AnalyzingandprocessingtransactionsGeneralledgerDouble-entryaccountingJournalizingandpostingCashillustration三、TrialbalancePreparationoftrialbalanceCorrectionoferrors重点：formsofsourcedocuments,typesanduseofaccounts,double-entryaccounting,preparationoftrialbalance难点：熟记专业词汇，能读懂英文表达的相关会计知识点，并能运用英文分析业务、编制会计分录。第3章 调账AdjustingAccounts一、TimingandreportingAccountingperiodAccrualversuscashRecognitionofrevenuesandexpenses二、AdjustingaccountsPrepaidexpensesUnearnedrevenuesAccruedexpensesAccruedrevenuesAdjustedtrialbalance重点：Accrualbasisofaccounting,Recognitionofrevenuesandexpenses,prepaidexpenses,unearnedrevenue,accruedexpensesandrevenues难点：熟记专业词汇，能读懂英文表达的相关会计知识点，并能运用英文完成调账程序。第4章 会计循环CompletingAccountingCycle一、Worksheet二、ClosingprocessTemporaryandpermanentaccountsClosingentries三、AccountingcycleDefinitionofaccountingcycleReviewofaccountingcycle四、ClassifiedbalancesheetClassificationstructureClassificationcategories重点：closingprocess,stepsinaccountingcycle,classifiedbalancesheet难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文完成结账程序，并能用英文描述会计循环的基本步骤。第5章 商品流通企业会计核算AccountingforMerchandisers一、MerchandisingactivitiesReportinginventoryOperatingcyclesInventorysystems二、MerchandisingpurchasesPurchasediscountsPurchasereturnsandallowancesTransportationcosts三、MerchandisingsalesSalesofmerchandiseSalesdiscountsSalesreturnsandallowances四、AccountingcycleAdjustingentriesClosingentries五、FinancialstatementformatsMultiple-stepincomestatementSingle-stepincomestatement重点：Inventorysystems,discounts,returnsandallowances,transportationcosts,salesofmerchandise,Multiple-stepincomestatement,Single-stepincomestatement难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文完成存货成本的计算、现金折扣的核算并根据业务编制利润表。第6章 存货及销售成本InventoriesandCostofSales一、InventorybasicsDetermininginventoryitemsDetermininginventorycostsInternalcontrolofinventory二、InventorycostingwithaperpetualsystemCostflowassumptionsSpecificidentificationFirst-in,first-outLast-in,first-outWeightedaverageFinancialstatementeffects三、inventoryvaluationanderrorsInventoryvaluationatlowerofcostormarketFinancialstatementeffectsofinventoryerrors重点：determininginventoryitems,inventorycostcalculation,perpetualsystem,periodicsystem,costflowassumptions,financialstatementeffectofcostflowandinventoryvaluation难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文完成存货成本的计算、发出存货的成本计价，能用英文阐述存货计量方法及错误对财务报表的影响。第7章 货币资金及内部控制CashandInternalControls一、InternalcontrolPurposeandprinciplesofcontrolsLimitationsofcontrols二、ControlofcashCash,cashequivalentsandliquidityControlofreceiptsControlofdisbursements三、BankingactivitiesascontrolsBankstatementBankreconciliation重点：principlesofinternalcontrols,definitionofcash,cashequivalentsandliquidity,controlofcashreceiptsanddisbursements,bankreconciliation难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文编制银行存款余额调节表，能用英文阐述货币资金内部控制的原则和方法。第8章 应收款项AccountingforReceivables一、AccountsReceivablesRecognizingaccountsreceivablesValuingaccountsreceivableEstimatingbaddebts二、NotesReceivablesComputingmaturityandinterestRecognizingnotereceivableValuingandsettlingnotes三、DisposalofreceivablesSellingreceivablesPledgingreceivables重点：accountsreceivablevaluation,baddebtestimation,computingmaturityandinterest,valuingandsettlingnotesreceivable难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文计算坏账、应收票据的到期值和利息，能用英文编制会计分录核算应收款项的贴现及抵押。第9章 非流动资产Non-currentAssets一、PlantassetsCostdeterminationDepreciationAdditionalexpendituresDisposals二、NaturalresourcesCostdeterminationDepletion三、IntangibleassetsCostdeterminationAmortizationTypesofintangibles重点：costdeterminationofplantassetsandintangibleassets,depreciationmethods,accountingforadditionalexpenditures,amortizationofintangibleassets难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文计算固定资产的成本、折旧、账面净值和无形资产摊销，能用英文编制相关会计分录。第10章 流动负债CurrentLiabilities一、LiabilitycharacteristicsDefinitionClassification二、KnownliabilitiesAccountspayableSalestaxespayableUnearnedrevenuesShort-termnotesPayrollliabilities三、EstimatedliabilitiesHealthandpensionbenefitsVacationbenefitsBonusplansWarrantyliabilities四、ContingentliabilitiesAccountingforcontingenciesReasonablypossiblecontingencies重点：classificationofliabilities,definitionofknownliabilities,unearnedrevenues,definitionofestimatedliabilitiesandcontingentliabilities难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文编制相关会计分录，能读懂关于或有负债的相关解释。第11章 非流动负债Long-termLiabilities一、BondbasicsBondfinancingandtradingIssuanceprocedures二、BondissuancesandretirementIssuanceatparIssuanceatadiscountIssuanceatapremiumBondpricing三、Long-termnotesInstallmentnotesMortgageterms重点：bondissuancesandretirement难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文编制债券发行的会计分录、计算债券的到期值和价格，能读懂关于折价和溢价会计处理的相关解释。第12章 公司制企业会计核算AccountingforCorporations一、corporationsCharacteristicsStockbasics二、commonstockandpreferredstockParvalue,no-parvalueandstatedvalueIssuanceofpreferredstockConvertiblepreferredstockDividendpreferences三、dividendsCashdividendsStockdividends四、treasurystock五、reportingonequity重点：characteristicsofcorporations,stockbasics,issuanceofstocksatpar,no-parorstatedvalue,typesofpreferredstock,accountingfordividenddeclarationandpayment难点：熟记专业词汇，能读懂英文表达的相关会计知识点，能用英文编制股票发行的会计分录，能读懂关于优先股特点和类别的相关解释。四．课程各教学环节要求（一）教学方式1、采用教师课堂主讲、学生讨论和演讲相结合的方法，培养和提高学生在口语、写作方面的英语能力。2、采用课堂教学与案例分析相结合的形式，培养和提高学生英语阅读能力和应用英语解决会计专业问题的能力。3、采用多媒体教学手段，进行专业英语听力训练，帮助学生加强英语听力和阅读能力。（二）考核要求主要考核学生对会计英语专业词汇的掌握程度和应用英语解决基础会计业务问题的能力，力求做到科学化、标准化、简单化。最后给分，参照两个方面：平时综合作业（包括课堂讨论和演讲）和期末课程考试。最后成绩是期末考试成绩占70%，平时成绩占30%。本课程为必修科目，成绩及格者获2个学分。（三）对学生学习本课程的要求1、不无故缺课；2、认真阅读教师布置的教材内容及课外参考书，并按要求完成；3、按时完成指定的作业、习题并独立做好；4、按照学校规定参加