2023年会计英语教案

教案编码：03

教学时间：2010年9月第4周

教学班级：09级会计班

授课类型：讲授

教学目的及要求：

Uponthecompletionofthislesson,thestudentswillbeableto:

1.Havegeneralknowledgeoftypesofaccounting,

2.Gettheknowledgeoffinancialaccountingandmanagerial

accounting,respectively.

教学重点：

1.Classificationinthedisciplineofaccounting

2.Essentialconceptoffinancialaccounting

3.Essentialconceptofmanagementaccounting

教学难点：

Accountancybodiesworkforfinancialaccounting

Chapter1stepintotheworldofaccounting

1.4Typesofaccounting

Classification-financialaccountingandmanagerialaccounting

1.4.1FinancialAccounting

Productionoffinancialstatements-externalusers

InternationalAccountingStandards(IASs)国际会计准贝!j

GenerallyAcceptedAccoungtingPrinciples(GAAPs)公认会计准则

1.4.2Managementaccounting

Managementaccountingworksforinternalusers

内部管理会计工作举例：

Strategyformulating战略规划

Decisionmaking内部决策

Optimizedresourcesusage优化资源利用率

1.5TheAccountingProfessionandCareers

1.5.1ClassificationofAccountingProfession

PublicAccountant

-Auditing

-Taxservices

-Consultingservices

PrivateAccountants

1.5.2TheAccountingProfessionalEthics

Integrityofaccountants

Codeofethics会计职业道德

Case-EnronScandal安然公司丑闻事件

作业布置:

板书设计:

课后分析：

教案编码：04

教学时间：2010年月第5周

教学班级：09级会计班

授课类型：讲授

教学目的及要求：

Uponthecompletionofthislesson,thestudentswillableto:

Havegeneralknowledgeoftheframeworkofaccounting

Havegeneralknowledgeofcarrerofaccounting

教学重点：

Conceptualframeworkofacconting

(1)basicassumption

(2)basicprinciple

教学难点：

Conceptualframeworkofacconting

教学过程：

Chapter1stepintotheworldofaccounting

1.6AccountancyBodies

1.6.1AccountingStandard-SettingBodies

FederalAccountingStandardsAdvisoryBoard(FASAB)

联邦会计准则咨询委员会

1.6.2ProfessionalAccountingBodies

AssociationofCharteredCertifiedAccountants(ACCA)-UK

特许公认会计师公会

CertifiedPublicAccountant(CPA)

1.6.30versightBoards

1.6.4AuditingStandard-SettingBodies

1.8AccountingConceptualFramework

1.8.1BasicAccountingAssumptions

BusinessEntityAssumption会计主体假设假设

GoingConcernAssumption持续经营假设

assetcapitalization,depreciationandamortization

MonetaryUnitAssumption货币计量假设

PeriodicityAssumption会计分期假设

1.8.2BasicAccountingPrinciples

HistoricalCostPrinciple历史成本原则-reliable

acquisitioncosts

fairmarketvalue

RevenuerecognitionPrinciple收入实现制原则

-accrualbasisaccounting权责发生制

-cashbasisaccounting收付实现制

MatchingPrinciple配比原则

FullDisclosurePrinciple充分揭露原则

1.8.3BasicAccountingC