会计专业英语教案To Make Adjusting Entries and Prepare an Adjusted Trial Balance

淄博职业学院《会计英语》初九年级数学教案教学设计方案教师:序号:七授课时间第七周周五第三-四节授课班级P一四会计一,二班上课地点南区B四一六教学单元名称UNIT七课时数二教学目地ToMakeAdjustingEntriesandPrepareanAdjustedTrialBalance教学重点ToMakeAdjustingEntriesandPrepareanAdjustedTrialBalance教学难点ToMakeAdjustingEntriesandPrepareanAdjustedTrialBalance目地群体会计专业大专学生教学环境多媒体教室B四一六教学方法讨论,启发,演示,讲练结合时间安排初九年级数学教案教学设计一零分钟一零分钟一,英语试听英语视频二,专业术语五零分钟三,典型例句Ausefulstepinpreparingthefinancialstatementsistolisttheaccounts,alongwiththeiradjustedbalances,onanadjustedtrialbalance.Thisdocumenthastheadvantageoflistingalltheaccountsandtheiradjustedbalancesinasingleplace.Exhibit四-一一showsthepreparationoftheadjustedbalance.四.五.一PreparingtheFinancialStatementsfromtheAdjustedTrialBalanceTheAprilfinancialstatementsofGaryLyon,CPA,canbepreparedfromtheadjustedtrialbalance.Exhibit四-一二showshowtheaccountsaredistributedfromtheadjustedtrialbalancetothreeofthefourmainfinancialstatementsasshowninExhibit四-一三,Exhibit四-一四andExhibit四-一五.Prepaidexpensesareadvancepaymentsofexpenses.Prepaidrentandprepaidinsuranceareprepaidexpense.Theyarecalled"prepaid"expensebecausetheyareexpensesthatarepaidinadvance.二.AccruedExpensesAccruedexpensesrefertoanexpensethatthebusinesshasincurredbuthasnotyetpaid.Therefore,accruedexpensescanbeviewedastheoppositeofprepaidexpense.三.AccruedRevenuesARevenuethathasbeenearnedbutnotyetreceivedincashiscalledanaccruedrevenue.四.UnearnedRevenuesUnearnedrevenueisaliabilitybecauseitrepresentsLyon’sobligationtoperformservicefortheclient.一零分钟一零分钟四,典型例题五,小结本单元小结一,会计基本假设（accountingconcept）二,会计信息质量特征（qualitativecharacteri