会计专业英语教案
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Cr: Account Payable 600 Purchase inventory on account 6.1.2 Accrued Expenses They are rentals payable, tax payable, interests payable, and stuff and workers’ salaries, bonus and welfare funds. 6.1.3 Unearned Revenues Assume that ABC Company received cash before providing future service. Then ABC incurs a liability to earn the revenue. 2014 Jan.1 Dr: Cash at Bank 450
Cr: Unearned Revenue 450 Received cash in advance 6.1.4 Current Maturities of Long-term Debts Long-term liabilities to be matured and payable within a year shall be shown as a separate item under current liabilities. 6.1.5 Contingent Liabilities Obligations and their value are not yet determined, and are still dependent or contingent upon some future events. A contingent liability will either develop into a real liability, or be eliminated entirely by a future event. Examples are income tax, the liability for future warranty repairs on goods sold, etc. Current liabilities can also be classified on whether the amount is definite. In this way, there are current liabilities of definite value, estimated liabilities and contingent liabilities. Current liabilities are generally listed on the balance sheet either according to date from the earliest to the latest, or in the order of the value from the highest to the lowest.
教学重点 1．The Types of Current Liabilities 2．How to Deal with Accounts Payable and Unearned Revenue 3 ． How to Deal with Debentures (bonds) Payable4 ． The issueing of Bonds Payable Discount and
四、典型例题
Example:In addition to recording the bill payable and its eventual payment, a business must also pay
interest expense and accrue interest expense and interest payable at the end of the period. The
五、小结 本单元小结
1、current liabilities 2、long-term liabilities 作业 课本练习
教学 应付债券比较难，学生英语基础差不容易掌握
反馈 （注：教学过程设计部分可加页；表格中的单元格可合并、拆分）
following entries are typical of this liability.
2014
Sept. 30 Dr: Inventory 8 000
Cr: Bills Payable 8 000
Purchased inventory by issuing a one-year, 10% bill payable
淄博职业学院《会计英语》课单元教学设计方案
教师：孙晓媛
序号:12
授课时间 第 13 周周五第 3-4 节
授课班级 P14 会计 1、2 班 教学单元
UNIT6 liabilities 名称
上课地点 南区 B416
课时数 2
教学目标
1．The Types of Current Liabilities 2．How to Deal with Accounts Payable and Unearned Revenue 3 ． How to Deal with Debentures (bonds) Payable4 ． The issueing of Bonds Payable Discount and Premium
2015
Sept. 30 10 分
钟
Dr: Bills Payable 8 000 Interest Payable 200 Interest Expense($8 0000.109/12) 600
Cr: Cash at Bank〔$8 000+($8 0000.10)〕 8 800
Paid a bill payable and interest at maturity
教学难点 Premium
目标群体 会计专业大专学生
教学环境 多媒体教室 B416
教学方法 讨论、启发、演示、讲练结合 时间 安排
教学过程设计
10 分 钟
一、英语试听 TED 英语视频 二、专业术语
1 A liability is debt borne by an enterprise, measurable by money value, which will be paid to a creditor using assets or services. Liabilities are generally classified into current liabilities and long-term liabilities. Current liabilities refer to the obligations that are reasonably expected to be paid on demand from existing current assets or through the creation of other current liabilities. As in the case of current assets, the time period for payment is one year or one operating cycle, whichever is longer. Current liabilities include short-term notes payable, accounts payable, wages payable, warranty liabilities, lease liabilities, taxes payable, and unearned revenues. 6.1.1 Short–term Bills (notes) and Accounts Payable They are due in one year, but whenever bank loans are obtained, notes payable are issued. Notes payable are also issued on other occasions including the purchase of a real estate or a costly equipment, and sometimes other kinds of purchasing. Accounts payable are short-term debts to suppliers for purchase of goods or acquisition of services. One of a merchant’s most common transactions is the credit purchase of inventory, recorded with assumed amounts. Dr: Inventory 600
Dec. 31 Dr: Interest Expense ($8000×0.10×3/12) 200
10 分 钟
Cr: Interest Payable 200 Adjusting entry to accrue interest expense at year-end
The following entry records the bill payment at maturity.
Cr: Unearned Revenue 450 Received cash in advance 6.1.4 Current Maturities of Long-term Debts Long-term liabilities to be matured and payable within a year shall be shown as a separate item under current liabilities. 6.1.5 Contingent Liabilities Obligations and their value are not yet determined, and are still dependent or contingent upon some future events. A contingent liability will either develop into a real liability, or be eliminated entirely by a future event. Examples are income tax, the liability for future warranty repairs on goods sold, etc. Current liabilities can also be classified on whether the amount is definite. In this way, there are current liabilities of definite value, estimated liabilities and contingent liabilities. Current liabilities are generally listed on the balance sheet either according to date from the earliest to the latest, or in the order of the value from the highest to the lowest.
教学重点 1．The Types of Current Liabilities 2．How to Deal with Accounts Payable and Unearned Revenue 3 ． How to Deal with Debentures (bonds) Payable4 ． The issueing of Bonds Payable Discount and
四、典型例题
Example:In addition to recording the bill payable and its eventual payment, a business must also pay
interest expense and accrue interest expense and interest payable at the end of the period. The
五、小结 本单元小结
1、current liabilities 2、long-term liabilities 作业 课本练习
教学 应付债券比较难，学生英语基础差不容易掌握
反馈 （注：教学过程设计部分可加页；表格中的单元格可合并、拆分）
following entries are typical of this liability.
2014
Sept. 30 Dr: Inventory 8 000
Cr: Bills Payable 8 000
Purchased inventory by issuing a one-year, 10% bill payable
淄博职业学院《会计英语》课单元教学设计方案
教师：孙晓媛
序号:12
授课时间 第 13 周周五第 3-4 节
授课班级 P14 会计 1、2 班 教学单元
UNIT6 liabilities 名称
上课地点 南区 B416
课时数 2
教学目标
1．The Types of Current Liabilities 2．How to Deal with Accounts Payable and Unearned Revenue 3 ． How to Deal with Debentures (bonds) Payable4 ． The issueing of Bonds Payable Discount and Premium
2015
Sept. 30 10 分
钟
Dr: Bills Payable 8 000 Interest Payable 200 Interest Expense($8 0000.109/12) 600
Cr: Cash at Bank〔$8 000+($8 0000.10)〕 8 800
Paid a bill payable and interest at maturity
教学难点 Premium
目标群体 会计专业大专学生
教学环境 多媒体教室 B416
教学方法 讨论、启发、演示、讲练结合 时间 安排
教学过程设计
10 分 钟
一、英语试听 TED 英语视频 二、专业术语
1 A liability is debt borne by an enterprise, measurable by money value, which will be paid to a creditor using assets or services. Liabilities are generally classified into current liabilities and long-term liabilities. Current liabilities refer to the obligations that are reasonably expected to be paid on demand from existing current assets or through the creation of other current liabilities. As in the case of current assets, the time period for payment is one year or one operating cycle, whichever is longer. Current liabilities include short-term notes payable, accounts payable, wages payable, warranty liabilities, lease liabilities, taxes payable, and unearned revenues. 6.1.1 Short–term Bills (notes) and Accounts Payable They are due in one year, but whenever bank loans are obtained, notes payable are issued. Notes payable are also issued on other occasions including the purchase of a real estate or a costly equipment, and sometimes other kinds of purchasing. Accounts payable are short-term debts to suppliers for purchase of goods or acquisition of services. One of a merchant’s most common transactions is the credit purchase of inventory, recorded with assumed amounts. Dr: Inventory 600
Dec. 31 Dr: Interest Expense ($8000×0.10×3/12) 200
10 分 钟
Cr: Interest Payable 200 Adjusting entry to accrue interest expense at year-end
The following entry records the bill payment at maturity.