西方财务会计教学大纲2014-2015(2)

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财务会计学(双语)-教学大纲

《财务会计学（双语）》教学大纲课程编号：040634A课程类型：□通识教育必修课□通识教育选修课□专业必修课√□专业选修课□学科基础课总学时：64讲课学时：64实验（上机）学时：学分：4适用对象：财税学院（国际班）专业先修课程：会计学原理一、课程的教学目标This intermediate financial accounting course builds on the basic understanding that you should have acquired in Basic Financial Accounting or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies. The broad aim of this course is to present the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise.二、教学基本要求The prerequisite for this course is the introductory course Financial Accounting Fundamentals or equivalent. Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which can be gained from any standard business mathematics text.In this course we will study theory relating to accounting cycle, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Students’ ability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the questions. Grading Guidelines:Exam GuidelinesThe following are guidelines on the type of questions and their approximate三、各教学环节学时分配教学课时分配四、各章教学内容TextbookFinancial & Managerial Accounting---The Basis for Business Decisions 16th edition, Williams, Haka, Bettner, CarcelloChapter 1 Accounting Information for Decision Making1. To discuss accounting as the language of business and the role of accounting information in making economic decisions.2. To discuss the significance of accounting systems in generating reliable accounting information, and understand the five components of internal control per COSO’s Internal Control—Integrated Framework.3. To explain the importance of financial accounting information for external parties —primarily investors and creditors—in terms of the objectives and the characteristics of that information.4.To explain the importance of financial accounting information for internal parties—primarily management—in terms of the objectives and the characteristics of that information.5.To discuss elements of the system of external and internal financial reporting that create integrity in the reported information.6.To identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.7.To discuss the importance of personal competence, professional judgment, and ethical behavior on the part of accounting professionals.8. To discuss various career opportunities in accounting.Chapter 2 BASIC FINANCIAL STATEMENTS1.To explain the nature and general purpose of financial statements.2.To explain certain accounting principles that are important for an understanding offinancial statements and how professional judgment by accountants may affect the application of those principles.3.To demonstrate how certain business transactions affect the elements of theaccounting equation: Assets = Liabilities + Owners’Equity.4.To explain how the statement of financial position, often referred to as the balancesheet, is an expansion of the basic accounting equation.5.To explain how the income statement reports an enterprise’s financialperformance for a period of time in terms of the relationship of revenues and expenses.6.To explain how the statement of cash flows presents the change in cash for aperiod of time in terms of the company’s operating, investing, and financing activities.7.To explain the important relationships among the statement of financial position,income statement, and statement of cash flows, and how these statements relate to each other.8.To explain common forms of business ownership—sole proprietorship,partnership, and corporation—and demonstrate how they differ in terms of their presentation in the statement of financial position.9.To discuss the importance of financial statements to a company and its investorsand creditors and why management may take steps to improve the appearance of the company in its financial statements.Chapter 3 The Accounting Cycle: Capturing Economic Events1.To identify the steps in the accounting cycle and discuss the role of accountingrecords in an organization.2.To describe a ledger account and a ledger.3.To understand how balance sheet accounts are increased and decreased.4.To explain the double-entry system of accounting.5.To explain the purpose of a journal and its relationship to the ledger.6.To explain nature of net income, revenue, and expenses.7.To apply the realization and matching principles in recording revenue andexpenses.8.To understand how revenue and expense transactions are recorded in anaccounting system.9.To prepare a trial balance and explain its uses and limitations.10.To distinguish between accounting cycle procedures and the knowledge ofaccounting.Chapter 4 The Accounting Cycle: Accruals and Deferrals1.To explain the purpose of adjusting entries.2.To describe and prepare the four basic types of adjusting entries.3.To prepare adjusting entries to convert assets to expenses.4.To prepare adjusting entries to convert liabilities to revenue.5.To prepare adjusting entries to accrue unpaid expenses.6.To prepare adjusting entries to accrue uncollected revenue.7.To explain how the principles of realization and matching relate to adjustingentries.8.To explain the concept of materiality.9.To prepare an adjusted trial balance and describe its purpose.Chapter 5 The Accounting Cycle: Reporting Financial Results1.To prepare an income statement, a statement of retained earnings, and a balancesheet.2.To explain how the income statement and the statement of retained earningsrelate to the balance sheet.3.To explain the concept of adequate disclosure.4.To explain the purposes of closing entries; prepare these entries.5.To prepare an after-closing trial balance.6.To use financial statement information to evaluate profitability and liquidity.7.To explain how interim financial statements are prepared in a business that closesits accounts only at year-end.8.To prepare a worksheet and explain its uses.Chapter 6 Merchandising Activities1.To describe the operating cycle of a merchandising company.2.To understand the components of a merchandising company’s income statement.3.To account for purchases and sales of merchandise in a perpetual inventorysystem.4.To explain how a periodic inventory system operates.5.To discuss the factors to be considered in selecting an inventory system.6.To account for additional merchandise transactions related to purchases and sales.7.To define special journals and explain their usefulness.8.To measure the performance of a merchandising business.Chapter 7 Financial Assets1.To define financial assets and explain their valuation in the balance sheet.2.To describe the objectives of cash management and internal controls over cash.3.To prepare a bank reconciliation and explain its purpose.4.To describe how short-term investments are reported in the balance sheet andaccount for transactions involving marketable securities.5.To account for uncollectible receivables using the allowance and direct write-offmethods.6.To explain, compute, and account for notes receivable and interest revenue.7.To evaluate the liquidity of a company’s accounts receivable.Chapter 8 INVENTORIES AND COST OF GOODS SOLD （Self study）1.In a perpetual inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. You should beable to discuss the advantages and shortcomings of each method.2.To explain the need for taking a physical inventory.3.To record shrinkage losses and other year-end adjustments to inventory.4.In a periodic inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO.5.To explain the effects on the income statement of errors in inventory valuation.6.To estimate the cost of goods sold and ending inventory by the gross profitmethod and by the retail method.7.To compute the inventory turnover rate and explain its uses.Chapter 9 PLANT AND INTANGIBLE ASSETSThis chapter covers accounting for plant assets, including acquisition, depreciation, and disposal. Also included in the chapter are accounting for intangible assets and brief coverage of natural resources. Teaching objectives in presenting this material are to:1.Describe plant assets as a "stream of services" to be received by the businessentity.2.Distinguish between capital expenditures and revenue expenditures.3.Explain and illustrate depreciation as a technique for allocating costs.4.Explain and illustrate the mechanics of the depreciation methods discussed inthe chapter.5.Explain and illustrate accounting for disposals of plant assets.6.Explain the nature of intangible assets.7.Discuss techniques for estimating the value of the goodwill possessed by asuccessful business.8.Explain and illustrate depletion; relate depreciation, amortization, anddepletion to the matching principle.Chapter 10 LIABILITIESTeaching objectives for Chapter 101.Define liabilities. Distinguish between liabilities and owners' equity.2.Distinguish between current and long-term liabilities.3.Account for notes payable when interest is stated separately.4.Explain the nature of payroll liabilities including payroll taxes and othermandated costs.5.Explain the purpose of an amortization table. Illustrate the preparation anduse of such a table in the context of an installment note payable.6.Discuss the characteristics of corporate bonds including their tax advantages,and the basic journal entries to record their issuance, payment of interest, andredemption.7.Explain the nature of bonds issued at a discount or premium.8.Introduce the concept of present value and its relationship to bond prices.9.Distinguish between capital leases and operating leases and briefly explaintheir accounting treatment.10.Introduce other long-term liabilities including pensions, post-retirementbenefits, and deferred taxes. Describe the presentation of these items in thefinancial statements.11.Describe the cash effects of transactions involving liabilities.12.Explain the usefulness of the debt ratio and the interest coverage ratio.13.Explain the nature of estimated liabilities, loss contingencies, andcommitments. Describe the presentation of these items in financialstatements.Chapter 10 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL1.In this chapter we provide a comprehensive introduction to factors affectingpaid-in capital and its presentation on the balance sheet. Our teachingobjectives are to:2.Discuss the advantages and disadvantages of corporations.3.Explain the nature of a publicly owned corporation.4.Explain the roles of corporate directors and officers and the rights ofstockholders.5.Illustrate accounting for the issuance of capital stock in exchange for cash orother assets. Explain the role of an underwriter in the issuance of capitalstock.6.Discuss the typical features of preferred stock and contrast these featureswith those of common stock.7.Illustrate the computation of book value per share (with preferred stockoutstanding). Distinguish among the concepts of book value, par value, andmarket value.8.Explain the most important determinants of the market values of preferredand common stock.9.Explain the nature and purpose of stock splits.10.Explain the rationale for treasury stock transactions, and illustrate the relatedaccounting entries.五、主要参考书选用教材：Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello,《Financial & Management Accounting : the Basis for Business Decisions》财务会计分册第16版, 机械工业出版社参考书：Donald E. Kieso, Jerry J.Weygandt, Terry D. Warfield,《Intermediate Financial Accounting》，机械工业出版社执笔人：陈杰教研室主任：陈杰系教学主任审核签名：。

西方财务会计大纲

《西方财务会计》教学大纲课程名称：西方财务会计课程编码：B0431050适用专业及层次：财务管理本科课程总学时：36课程总学分：2理论学时：36实践学时：0先修课程：《基础会计》《财务会计》一、课程的性质、目的与任务本课程是会计学专业的双语教学课程。

其学习目的在于使学生全面、系统地理解西方国家,尤其是美国财务会计的基本理论、基本知识和方法；掌握西方企业经济业务的会计处理方法；培养和提高学生正确分析和处理西方会计实际问题的能力；毕业后能较好地适应外资企业会计工作的需要。

学习本课程，要求学生理解西方财务会计的概念、特征、目标、基本假设、基本原则等基本理论；掌握西方企业经济业务所引起的资产、负债、所有者权益、收入、费用、利润六大会计要素增减变化及其结果的会计处理方法和程序；能运用西方财务会计学的基本理论、知识和方法，正确分析和解决涉外会计核算中的各种实际问题。

二、教学内容、教学要求及教学重难点Chapter1 Introduction to Accounting and Business【教学内容】the nature of a business.；the role of accounting in business；the importance of business ethics and the basic principles of proper ethical conduct；Describe the profession of accounting；the development of accounting principles and relate them to practice；the accounting equation and define each element of the equation.；how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 【教学要求】1.Describe the nature of a business.2. Describe the role of accounting in business.3. Describe the importance of business ethics and the basic principles of proper ethical conduct.4. Describe the profession of accounting.5. Summarize the development of accounting principles and relate them to practice.6. State the accounting equation and define each element of the equation.7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation8. Describe the financial statements of a proprietorship and explain how they interrelate.9. Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions.【教学重难点】1.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation2. Describe the financial statements of a proprietorship and explain how they interrelate.3. Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions.Chapter 2Analyzing Transactions【教学内容】the characteristics of an account.；the rules of debit and credit and the normal balances of accounts；Analyze and summarize the financial statement effects of transactions；Prepare a trial balance and explain how it can be used to discover errors；Discover errors in recording transactions and correct them.；Use horizontal analysis to compare financial statements from different periods.【教学要求】1.Explain why accounts are used to record and summarize the effects of transactions on financial statements.2. Describe the characteristics of an account.3. List the rules of debit and credit and the normal balances of accounts.4. Analyze and summarize the financial statement effects of transactions.5. Prepare a trial balance and explain how it can be used to discover errors.6. Discover errors in recording transactions and correct them.7. Use horizontal analysis to compare financial statements from different periods.【教学重难点】1. sumarize the effects of transactions on financial statements.2. Describe the characteristics of an account.3.Prepare a trial balance and explain how it can be used to discover errors.4..Discover errors in recording transactions and correct them.Chapter 3 The Matching Concept and the Adjusting Process 【教学内容】the matching concept relates to the accrual basis of accounting.；why adjustments are necessary and list the characteristics of adjusting entries.；Journalize entries for accounts requiring adjustment. the adjustment process and prepare an adjusted trial balance.；vertical analysis【教学要求】1. Explain how the matching concept relates to the accrual basis of accounting.2. Explain why adjustments are necessary and list the characteristics of adjusting entries.3. Journalize entries for accounts requiring adjustment.4. Summarize the adjustment process and prepare an adjusted trial balance.5. Use vertical analysis to compare financial statement items with each other and with industry averages.教学重点：1.Journalize entries for accounts requiring adjustment.2..Summarize the adjustment process and prepare an adjusted trial balance.Chapter 6 Accounting for Merchandising Businesses【教学内容】the activities of a service business from those of a merchandising business.；and illustrate the financial statements of a merchandising business.；the accounting for the sale of merchandise；the accounting for the purchase of merchandise；the accounting for transportation costs, sales taxes, and trade discounts；the dual nature of merchandising transactions.；a chart of accounts for a merchandising business.；the accounting cycle for a merchandising business.【教学要求】1.Distinguish the activities of a service business from those of a merchandising business.2. Describe and illustrate the financial statements of a merchandising business.3. Describe the accounting for the sale of merchandise.4. Describe the accounting for the purchase of merchandise.Describe the accounting for transportation costs, sales taxes, and trade discounts.6. Illustrate the dual nature of merchandising transactions.7. Prepare a chart of accounts for a merchandising business.8. Describe the accounting cycle for a merchandising business.9. Compute the ratio of net sales to assets as a measure of how effectively a business is using its assets【教学重难点】1.Describe the accounting for the sale of merchandise.2.Describe the accounting for the purchase of merchandise.3.Describe the accounting for transportation costs, sales taxes, and trade discounts.Chapter 7 Cash【教学内容】the nature of cash and the importance of internal control over cash.；basic procedures for achieving internal control over cash receipts.；basic procedures for achieving internal control over cash payments, including the use of a voucher system；the nature of a bank account and its use in controlling cash；a bank reconciliation and journalize any necessary entries；small cash transactions using a petty cash fund；how cash is presented on the balance sheet.【教学要求】2. Summarize basic procedures for achieving internal control over cash receipts.3. Summarize basic procedures for achieving internal control over cash payments, including the use of a voucher system.4. Describe the nature of a bank account and its use in controlling cash.5. Prepare a bank reconciliation and journalize any necessary entries.6. Account for small cash transactions using a petty cash fund.7. Summarize how cash is presented on the balance sheet.8. Compute and interpret the ratio of cash to current liabilities.1.Summarize basic procedures for achieving internal control over cash receipts.2. Summarize basic procedures for achieving internal control over cash payments, including the use of a voucher system.3. Describe the nature of a bank account and its use in controlling cash.4. Prepare a bank reconciliation and journalize any necessary entries.5. Account for small cash transactions using a petty cash fund.Chapter 8 Receivables【教学内容】the common classifications of receivables.；examples of internal control procedures that apply to receivables，the nature of and the accounting for uncollectible receivables；Journalize the entries for the allowance method of accounting for uncollectibles, and estimate uncollectible receivables based on sales and on an analysis of receivables；Journalize the entries for the direct write-off of uncollectible receivables；the nature and characteristics of promissory notes.；Journalize the entries for notes receivable transactions；Prepare the Current Assets presentation of receivables on the balance sheet.【教学要求】1. List the common classifications of receivables.2. Summarize and provide examples of internal control procedures that apply to receivables.3. Describe the nature of and the accounting for uncollectible receivables.4. Journalize the entries for the allowance method of accounting for uncollectibles, and estimate uncollectible receivables based on sales and on an analysis of receivables.5. Journalize the entries for the direct write-off of uncollectible receivables.6. Describe the nature and characteristics of promissory notes.7. Journalize the entries for notes receivable transactions.8. Prepare the Current Assets presentation of receivables on the balance sheet.9. Compute and interpret the accounts receivable turnover and the number of days sales in receivables.【教学重难点】1 Journalize the entries for the allowance method of accounting for uncollectibles, and estimate uncollectible receivables based on sales and on an analysis of receivables.2. Journalize the entries for the direct write-off of uncollectible receivables.3Journalize the entries for notes receivable transactions.4. Prepare the Current Assets presentation of receivables on the balance sheet.Chapter 9 Inventories【教学内容】examples of internal control procedures that apply to inventories；the effect of inventory errors on the financial statement；Describe the three inventory cost flow assumptions and how they impact the income statement and balance sheet；Compute the cost of inventory under the perpetual inventory system, using the following cost methods: first-in, first-out; last-in,first-out; average cost.；Compute the cost of inventory under the periodic inventory system, using the following costing methods: first-in, first-out; last-in, first-out; average cost；the use of thethree inventory costing methods.【教学要求】1. Summarize and provide examples of internal control procedures that apply to inventories.2. Describe the effect of inventory errors on the financial statement.3. Describe the three inventory cost flow assumptions and how they impact the income statement and balance sheet.4. Compute the cost of inventory under the perpetual inventory system, using the following cost methods: first-in, first-out; last-in, first-out; average cost.5. Compute the cost of inventory under the periodic inventory system, using the following costing methods: first-in, first-out; last-in, first-out; average cost.6. Compare and contrast the use of the three inventory costing methods.7. Compute the proper valuation of inventory at other than cost, using the lower-of-cost-or-market and net realization value concepts.8. Prepare a balance sheet presentation of merchandise inventory.【教学重难点】pute the cost of inventory under the perpetual inventory system, using the following cost methods: first-in, first-out; last-in, first-out; average cost.pute the cost of inventory under the periodic inventory system, using the following costing methods: first-in, first-out; last-in, first-out; average cost.pare and contrast the use of the three inventory costing methods.pute the proper valuation of inventory at other thanChapter10 Fixed Assets and Intangible Assets【教学内容】fixed assets and the accounting for their cost.；Depreciation；Classify fixed asset costs as either capital expenditures or revenue expenditures；Journalize entries for the disposal of fixed assets.Define a lease and summarize the accounting rules related to the leasing of fixed assets；internal controls over fixed assets；the accounting for intangible assets, such as patents, copyrights, and goodwill.；how depreciation expense is reported in an income statement, and prepare a balance sheet that includes fixed assets and intangible assets.【教学要求】1. Define fixed assets and describe the accounting for their cost.2. Compute depreciation, using the following methods: straight-line method, units-of-production method, and declining-balance method.3. Classify fixed asset costs as either capital expenditures or revenue expenditures.4. Journalize entries for the disposal of fixed assets.5. Define a lease and summarize the accounting rules related to the leasing of fixed assets.6. Describe internal controls over fixed assets.7. Compute depletion and journalize the entry for depletion.8. Describe the accounting for intangible assets, such as patents, copyrights, and goodwill.9. Describe how depreciation expense is reported in an income statement, and prepare a balance sheet that includes fixed assets and intangible assets.10. Compute and interpret the ratio of fixed assets to long-term debt.【教学重难点】pute depreciation, using the following methods: straight-line method,units-of-production method, and declining-balance method.2. Classify fixed asset costs as either capital expenditures or revenue expenditures.3. Journalize entries for the disposal of fixed assets.4. Define a lease and summarize the accounting rules related to the leasing of fixed assets.5. Describe internal controls over fixed assets.6. Compute depletion and journalize the entry for depletion.7. Describe the accounting for intangible assets, such as patents, copyrights, and goodwill.Chapter 11Current Liabilities【教学内容】Define and give examples of current liabilities.；journal entries for short-term notes payable and disclosure for the current portion of long-term debt；the accounting treatment for contingent liabilities and journalize entries for product warranties.Journalize entries for employee fringe benefits, including vacation pay and pensions.【教学要求】1.Define and give examples of current liabilities.2. Prepare journal entries for short-term notes payable and disclosure for the current portion of long-term debt.3Journalize entries for employee fringe benefits, including vacation pay and pensions.e the quick ratio to analyze the ability of a business to pay its current liabilities.【教学重难点】1.Prepare journal entries for short-term notes payable and disclosure for the current portion of long-term debt.2.Journalize entries for employee fringe benefits, including vacation pay and pensions.Chapter 12Corporations: Organization, Capital Stock Transactions, and Dividends【教学内容】the nature of the corporate form of organization；the two main sources of stockholders’equitythe ；major sources of paid-in capital；including the various classes of stockJournalize the entries for issuing stock；Journalize the entries for treasury stock transactions；State the effect of stock splits on corporate financial statements；journalize the entries for cash dividends and stock dividends.【教学要求】1 Describe the nature of the corporate form of organization.2. List the two main sources of stockholders’equity.3. List the major sources of paid-in capital, including the various classes of stock.4. Journalize the entries for issuing stock.5. Journalize the entries for treasury stock transactions.State the effect of stock splits on corporate financial statements.7. Journalize the entries for cash dividends and stock dividends.8. Describe and illustrate the reporting of stockholders’equity.9. Compute and interpret the dividend yield on common stock.【教学重难点】1.Journalize the entries for issuing stock.2.Journalize the entries for treasury stock transactions.State the effect of stock splits on corporate financial statements.3.Journalize the entries for cash dividends and stock dividends.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明采用多媒体教学，采用教学与习题相结合，并相应分组讨论。

西方会计理论目录word版

第一章现代会计的演变P1目的：简略回顾西方国家现代会计的演进过程重点：复式簿记的产生等难点：20世纪初会计的发展第一节 19世纪前的会计发展P21494年威尼斯的卢卡·帕乔利所著的《算术、几何、比及比例概要》是第一本描述复式簿记制度并提供会计记录论据的著作。

第二节 19世纪至20世纪初会计发展P7折旧会计资本与收益区分成本会计报表审查制度第三节 20世纪30年代以来会计发展P9财务会计的形成公认会计原则重视收益确定税收会计管理会计政府与非盈利组织会计电算化会计通货膨胀会计社会责任会计国际会计衍生金融工具会计思考题：1、什么是衍生金融工具会计？第二章财务会计理论极其研究方法P19目的：理解什么是会计理论并简略了解会计理论研究方法重点：会计理论的研究方法难点：实证研究方法第一节会计理论的性质P20会计理论可以用来说明会计实务，以便更好地理解会计实务，会计理论还用来开拓会计理论、完善会计理论。

会计理论主要有三个层次：（1）结构性理论。

这类理论与数据的收集程序和财务陈报的机制有关，它试图说明现行会计实务，并预言会计师对某些情况将会如何做出反映或对特定事项将会如何进行陈报。

（2）解释性理论。

该理论着眼于事物或事项以及用来表示它们的名词或符号之间的关系。

（3）行为性理论。

该理论强调会计信息使用者的需要，以及会计报告和报表的行为或决策作用。

第二节构建会计理论的方法论P25归纳法演绎法实证法第三节会计学属性和会计理论验证P40思考题：1、什么是实证法？第三章美国的公认会计原则目的：了解公认会计原则的产生过程，理解会计假设与会计原则重点：会计假设与会计原则难点：会计原则第一节公认会计原则的产生与发展P43会计程序委员会会计原则委员会财务会计准则委员会第二节推动会计原则发展的主要组织P53美国注册会计师协会美国证券交易委员会美国会计学会美国管理会计师协会政府准则委员会财务经理协会第三节会计假设和基本会计原则P58一、会计假设会计主体持续经营货币计量会计期间二、基本会计原则成本原则权责发生制原则实现原则配比原则客观性原则一致性原则充分披露原则重要性原则稳健性原则第四节会计准则的制订准则制订的政治化准则制订的中立性思考题：1、如何理解会计准则制订的政治化与中立性？第四章财务会计概念框架P84目的：理解财务会计概念框架下所包含的具体内容重点：财务会计报表要素难点：会计确认与计量第一节财务会计概念框架的性质与发展P84第二节财务会计和财务报告的目标P91决策有用观受托责任观第三节会计信息的质量特征P99相关性可靠性第四节财务会计和财务报表的特征的新发展P103FASB的SFAC N0.8（2010）第五节财务会计和财务报表的要素P111资产负债产权业主投资分派业主款全面收益收入费用利得损失第六节财务会计的确认与计量P118会计确认：（1）可定义性（2）可计量性（3）相关性（4）可靠性第七节现金流量信息、现值与公允价值P123第八节对FASB概念框架的评价P128第九节概念框架的改进P130IASB和FASB的联合研究项目思考1、如何理解收入与利得的区别？2、如何理解费用与损失的区别？3、如何理解会计确认与会计计量之间的关系？第五章实证会计理论P134（重点）目的：了解实证会计研究的特点，掌握相关的主要研究结论重点：实证会计研究的主要结论难点：实证会计研究的主要结论第一节实证会计研究的发展P1341 实证研究与规范研究的区别（解释与预测）图3-11.1规范性会计理论的局限性2 实证会计研究的兴起2.1 发展阶段2.1.1 信息含量研究2.1.2 契约关系（经济后果）研究第二节实证会计研究的基础概念P1371 代理人理论（是实证会计理论研究的基础）1.1 所有个体都是理性的且追求自身效用最大化1.2 代理关系与代理问题1.3 代理成本1.3.1 在代理关系中，何方将要及如何承担代理成本？1.3.2 代理成本对代理关系中的各方行为有何影响？1.3.3 会计是降低代理成本的一个监控机制安排（实证理论最基本的方法）2 契约理论2.1 契约关系（管理契约和债务契约）2.2 旨在降低代理成本或契约成本2.3 契约关系大都基于会计数据约束（产生会计政策选择的动机）3 有效市场假说（EMH）（市场供求平衡，信息和资本市场的关系）有效市场假说的概念可用公式表述：3.1 弱式：市场价格充分体现过去交易活动信息。

西方财务会计02 PPT资料共37页

• Assets = Liabilities + Owners’ Equity
What things the business owns
Who supplied these resources to the business and how much each group supplied
The Accounting Equation
Losses
The Accounting Equation
• The accounting equation displays that all assets are either financed by borrowing money or paying with the money of the company’s stockholders.
Intangible (like in the form of valuable rights)
Directly converted into cash ( collection of receivables)
Indirectly – used in operating the business to create other assets that result in positive cash flows (used to
A Starting Point: Statement
of Financial Position
Vagabond Travel Agency
Heading(p39)
Balance Sheet
December 31, 2007
Assets
Liabilities & Owners' Equity

西方财务管理(双语)教学大纲

《西方财务管理》教学大纲课程名称：西方财务管理课程编码：B0431044适用专业及层次：会计学专业本科层次课程总学时：48课程总学分：3理论学时：48实践学时：0先修课程：大学英语、管理会计等一、课程的性质、目的与任务本课程是会计学专业的专业方向课，本课程的任务与目的是使学生从理论和应用角度出发，在理论和实践上掌握西方财务管理的主要内容，并与我国的内容相比较，做到融会贯通、取长补短。

同时掌握理财方面的专业术语，为进入外企工作、阅读外文文章和外文专业知识写作打下良好的基础。

二、教学内容、教学要求及教学重难点（一）理论课时教学内容、教学要求及教学重难点CHAPTER 1 Financial Management introduce【教学内容】The introduction to the basic concepts of financial management【教学要求】1．Learning from the development of financial management and financial manager responsibilities , Mastering the goals of financial management.2．Learning from the business organizations styles.3．Understanding finance environment, such as market, agency, interest rate and taxations.【教学重难点】1.Learning from the development of financial management and financial managerresponsibilities , Mastering the goals of financial management.2. Understanding finance environment, such as market, agency, interest rateand taxations.CHAPTER 2 Forecasting, Planning, Controlling【教学内容】Focuses on business forecasting, planning, control, and describes the break-even calculation methods and applications，and leverage degree.【教学要求】1．Mastering the analysis of financial statements,Understanding sales forecasting.2．Mastering the break-even point analysis.3．Mastering total leverage degree, DFL and DOL,Understanding the controlling.【教学重难点】Mastering the analysis of financial statements,Understanding sales forecasting，and Mastering the break-even point analysis.CHAPTER 3 Basic concepts of financial management【教学内容】The introduction of Basic concepts of financial management .【教学要求】1.Learning from risk and earnings, Mastering forecasting earnings ratecalculations.2.Learning from the model of capital and assets pricing.3.Learning from the kinds of annuities, Mastering the calculation of currencytime value.4.Understanding basic estimation methods.【教学重难点】Understanding basic estimation methods.CHAPTER 4 Capital budget【教学内容】Describes the various methods of cost estimates.【教学要求】1.Learning from the capital budget importance, Mastering capital budgetmaking-decision methods.2.Undertanding the cash flows, Mastering projects assessment.【教学重难点】Undertanding the cash flows, Mastering projects assessment.CHAPTER 5 Capital cost , leverage and dividends policies【教学内容】The introduction of the company's cost of capital, leverage policy and dividend distribution policy of the introduction.【教学要求】1.Understanding every capital cost calculation, Mastering the calculations ofweighted average capital cost and marginal cost.2.Mastering optimal capital structure,Learning from capital structure theory.3.Learning from the dividends policies.【教学重难点】Mastering optimal capital structure, Learning from capital structure theory. CHAPTER 6 Operation capital management【教学内容】The introduction of company's short-term assets and short-term liability management .【教学要求】1.Learning from operation capital strategy, Mastering short-term assetsmanagement.2.Mastering short-term liabilities management.【教学重难点】Mastering short-term liabilities management.CHAPTER 7 Strategic making-decisions of long-term financing【教学内容】Describes the Company's common stock, bankruptcy, corporate restructuring and related financial instruments .【教学要求】1.Understanding the common stock and investment bank transactions.2.Mastering bonds rating, Understanding bankruptcy and reorganization.3.Understanding some financing instruments.【教学重难点】Mastering short-term liabilities management.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明教师教授主要知识点和专业术语，并进行西方财务管理英语术语练习和应用文写作，并进行课堂英语对话及演讲，同时进行专业术语听力，并对以前的讲解内容进行测验，对外企的财务管理实务进行练习，并重点练习货币时间价值部分和预算部分等。

(财务会计)西财《会计学》教学大纲最全版

（财务会计）西财《会计学》教学大纲《会计学》教学大纲前言壹、课程基本情况二、课程的地位、作用及任务本课程是MBA核心课程和非会计专业必修课程，主要论述了会计学的有关理论、方法、技能及知识，同时它也是学生学习本专业其他后续课程所不可缺少的基础。

本课程的主要任务是：1．学习有关会计理论；2．学习会计循环和会计核算形式；3．学习资产、负债、所有者权益、收入、费用、利润等会计要素的确认和计量；4．学习会计账簿及报表的编制。

三、学习内容和基本要求根据教育部对非会计专业“会计学”教学大纲的要求，根据新颁布的《企业会计制度》等的要求，通过本课程的学习，能使学生明确会计的意义和任务；掌握新的会计基本理论、基本方法和基本技能。

如：会计的基本概念、会计核算的基本假定、会计信息质量特征；会计核算方法的运用、经济业务的处理、会计报表的编制等。

通过这门课程的学习，可为进壹步学习其他相关课程打下必要的基础。

具体要求：1．本课程各章均有案例,要求学生分小组讨论，且写出分析报告。

2．本课程各章后均有课外习题以巩固教学的基本内容且加深理解其主要内容。

习题的选择结合实际，以提高对本课程理论联系实际的认识。

作业是本课程加强实践性教学环节的重要内容，要求学生能完成规定的课外作业。

四、课程考核办法本课程平时采用仿真模拟实验，案例分析，分小组讨论、或口试、或写阶段论文的形式进行，期末采用闭卷考试的办法，对所叙内容进行考核。

五、对学生能力培养的要求通过本课程的学习，学生能利用财务报表了解和认识企业的财务状况和运营成果，且对企业做出评价。

1．培养学生参和会计工作的基本能力；2．培养学生认真负责的工作态度和严谨的工作作风；3．培养学生阅读、分析企业财务报表的能力；4．培养学生知晓会计信息的生成系统及原理的能力；5．培养学生分析会计政策对会计信息的影响的能力。

6.学生操作会计仿真模拟实践和财务软件的能力。

教学主要内容：第壹章总论本章教学目的及要求：通过本章学习，要求明确会计产生的客观条件，会计系统的目标、结构、功能；掌握会计信息生成的前提条件，生成信息的内容，信息生成的过程，信息生成的质量要求，信息生成的七个专门方法。

《外国会计选读》课程教学大纲

《外国会计选读》课程教学大纲一、课程名称1.中文名称：外国会计选读2.英文名称：Financial Accounting3.课程号：42206020二、学时总学时 36 学时其中：授课 36 学时实验 0 学时三、考核方式（考试或考查）考查四、适用专业会计学以及财务管理专业五、课程简介（200字以内）《外国会计选读》是一门介绍美国财务会计的双语课程。

本课程围绕会计系统和企业组织的关系，在阐述会计要素、会计等式、会计原则和会计循环的基础上，介绍各项资产、负债和股东权益的业务处理和报告以及财务报表的编制。

通过这些知识点的讲解，使学生在掌握西方财务会计的基本知识的同时，掌握财会专业英语术语。

六、本门课程在教学计划中的地位、作用和任务本课程是会计专业的基础必修课，是一门阐释美国财务会计基本理论的双语课程。

通过本课程的学习，不仅能使学生掌握西方财务会计的基本概念、原则和理论方法，而且还能让学生熟练驾驭会计英语。

本课程的任务是使学生全面掌握西方财务会计基本知识以及财会专业通用英语词汇，以提高学生阅读会计外文资料的能力。

七、课程内容和教学要求㈠Introduction to Accounting and Busine （4 学时）教学内容：1、Explain the nature of accounting and its role in busine2、State the accounting equation and define each element of the equation3、Explain how busine transactions can be stated in terms of the resulting changes in the basic elements of the accounting equation4、Describe the busine’s main financial statements 教学要求：了解会计的本质及会计信息的作用；掌握会计恒等式及其要素构成；熟悉资产负债表业务的记录以及对会计平衡式的影响; 熟悉企业的主要财务报表。

《西方财务会计》课程教学大纲第一部分大纲说明一课程的性质与

《西方财务会计》课程教学大纲第一部分大纲说明一、课程的性质与任务《西方财务会计》是现代远程教育财务会计专业的一门选修课程。

通过教学，要求学生更好地理解和掌握西文财务会计理论知识以及会计核算方法、内容和技术的具体运用，结合我国企业的特点，从实际情况出发，联系实际，借鉴国际经济，按照国际惯例，达到改进和提高我国的会计工作和财务管理水平。

二、课程内容主要介绍美国企业财务会计的基本理论和基本方法。

课程的主要内容：财务会计中的基本概念；复式记账原理与会计循环；商品购销业务；现金收支业务；商业账款和商业票据；存货；长期资产；应纳税捐；应付公司债与债券投资；公司的股东权益；合伙的业主权益；财务状况变动表和现金流量表；财务报表的分析；财务会计中的特定领域。

三、相关前续课程《西方财务会计》的前续课程包括基础会计、财务会计等。

四、学时和学分本课程共72学时，4学分,开设一学期。

五、文字教材主教材采用中央广播电视大学出版社出版的，常勋主编的《西方财务会计》一书（新编高等专科学校教科书）。

辅助教材为由常勋教授主编的《西方财务会计学习指导书》。

六、教学环节的落实本课程的教学将采用多种媒体，多种方式进行，使学生通过多种方法获得知识。

1．电视录像课电视录像课是本课程的重要教学环节，是学生获得本课程知识的主要教学方式之一。

有条件的地方应尽量多组织学生收看，要求学生在收看电视课之前，能及时预习文字教材，以保证学生有有重点，地学习，较系统地掌握本课程的内容。

中央电大安排了相关的电视录像课，由常勋教授和曲晓辉教授共同主讲。

2．面授辅导和自学面授辅导是电大的重要教学方式之一，由于电大是过程开放教育，面授辅导是学生接触老师，获得疑难解答的重要途径。

根据广播电视教学的特点，讲授的内容将侧重于基本的理论和方法，并且是较为概括而扼要的。

面授辅导课要服务于电视课，要紧密配合电视课和教材，依据教学大纲进行辅导讲解。

要注意运用启发式，采用讲解，讨论，答疑等方式，培养学生分析问题和解决问题的能力。

西方财务会计培训教程(英文版)(ppt 68页)PPT学习课件

the same class—called the preemptive right.
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Variety of Ownership Interests
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Capital Stock or Share System
In the absence of restrictive provisions, each share carries the following rights:
Corporate Capital
No-Par Stock
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
Some states require that no-par stock have a stated value.
Preferred Stock or Common Stock. Additional Paid-in Capital
LO 3 Explain the accounting procedures for issuing shares of stock.
Corporate Capital

《西方财务会计》 (2)幻灯片PPT

Depicts the revenue and expenses for a designated period of time.
Introduction to Financial Statements
Balance Sheet
Income Statement
Statement of Cash Flows
$ 41,000 36,000
Supplies
2,000 Salaries payable
3,000
Land
100,000
Total liabilities $ 80,000
Building
90,000 Owners' Equity:
Office equipment
15,000 Capital stock
A summary of p40
Tangible (have physical existence)
Intangible (like in the form of valuable rights)
Directly converted into cash ( collection of receivables)
Depicts the ways cash has changed during a designated period of time.
A Starting Point:
Statement of Financial
Position
Vagabond Travel Agency Balance Sheet
Cash Land
Overnight Auto Service
Balance Sheet
January 20, 2009

西方财务会计培训教程(英文版)(ppt 68页)

Corporate Capital
BE15-1: KC Corporation issued 300 shares of $10 par value common stock for $4,500. Prepare KC’s journal entry.
Journal entry:
Cash Common stock (300 x $10) Additional paid-in capital
the same class—called the preemptive right.
Chapter 15-7
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
1. Influence of state corporate law. 2. Use of capital stock or share system. 3. Development of a variety of ownership interests.
Chapter 15-5
LO 1 Discuss the characteristics of the corporate form of organization.
LO 2 Identify the key components of stockholders’ equity.
Corporate Capital
Issuance of Stock
Shares authorized - Shares sold - Shares issued
Accounting problems:

西方财务会计第三版课程设计 (2)

西方财务会计第三版课程设计一、课程简介本课程介绍财务会计的基本概念和原则，了解会计准则、会计周期、会计报表的制度和基本要素，学习计量条款、准则和假设，了解资产负债表、现金流量表、利润和损失表的各项内容和意义，以及如何对财务报表进行分析、解读和评估。

本课程重点讲解美国财务会计理论及其实践，并结合案例演示实现过程。

二、课程目标1.了解财务会计的基本概念和原则，掌握会计准则、会计周期、会计报表的制度和基本要素。

2.熟悉计量条款、准则和假设，掌握资产负债表、现金流量表、利润和损失表的各项内容和意义。

3.能够对财务报表进行分析、解读和评估，熟练运用财务会计知识，为企业的决策提供相关信息。

4.培养学生的分析能力、判断能力和解决问题的能力。

三、课程大纲1. 财务会计基本概念和原则1.1 会计定义和会计的目标1.2 会计假设和会计要素1.3 财务报表的基本要素1.4 财务报表的目的和使用者群体2. 会计准则、会计周期、会计报表制度和基本要素2.1 会计准则的作用2.2 会计周期的概念和种类2.3 会计报表制度和基本要素3. 资产负债表、现金流量表、利润和损失表的各项内容和意义3.1 资产负债表概述3.2 资产负债表各项内容和意义3.3 现金流量表概述3.4 现金流量表各项内容和意义3.5 利润和损失表概述3.6 利润和损失表各项内容和意义4. 财务报表分析和解读4.1 财务报表分析的分类和方法4.2 财务报表解读的基本方法4.3 财务报表分析的实战案例5. 财务报表评估5.1 财务报表评估的背景和目的5.2 财务报表评估的方法和程序5.3 财务报表评估的实战案例四、作业要求1.按时提交作业，不得迟交。

2.作业格式规范，内容丰富，结论明确。

3.每次作业需要按时完成，作业成绩占总成绩的20%。

4.期末考核分为笔试和实战项目两部分，笔试占总成绩的40%，实战项目占总成绩的40%。

五、参考书目1.贾凤臣等. 财务会计[M]. 北京：高等教育出版社, 2003.2.Singleton, T.W., Singleton, A.J., and Bement, R. K. FraudAuditing and Forensic Accounting[M]. New York: John Wiley \& Sons，2006.3.Scapens, R. W., Ryan, B., and Theobald, M. ManagementAccounting[M]. Second edition, London: Sage，2008.最后更新于2021年11月。

其他

《西方财务会计》教学大纲一、大纲说明西方财务会计是电大财会专业的一门省开专业选修课，72学时，4学分，所用教材为对外经济贸易大学出版社出版的《西方财务会计》一书，该书由余恕莲主编，2000年第二版。

为了使大家能够学好该课程，现编写了教学大纲，供同学们在学习中使用。

二、大纲内容第一部分财务会计的基本理论一、学习目的及要求通过本章的学习，了解财务会计的公认准则，掌握财务会计的定义、基本假设和基本原则，熟记财务报表的基本要素和会计恒等式。

二、课程内容（一）财务会计：是在企业传统会计基础上形成的、受公认会计准则规范的、以提供企业外部利害关系人所需的通用财务报告为主要目标的会计系统。

（二）现代会计的两大分支：财务会计——对外提供财务报表，外部会计。

管理会计——服务于内部经营管理，内部会计。

（三）会计的基本假设：１、经济主体假设——空间范围；２、持续经营假设——时间基础；３、货币计量单位假设——综合尺度；４、会计分期假设——信息及时性要求，人为划分月、季、半年、年，导致权责发生制。

（四）会计的基本原则：１、历史成本原则：以最初交易价格入账、列示，须做局部修正。

２、收入实现原则：必须具备的两个条件－－收入已赚取；现金流入确实可实现。

３、配比原则：确认费用与相关收入相联系，不管现金是否偿付。

４、一致性原则：在各个会计期间应用的符合于公认会计准则的会计方法，必须前后一贯。

５、充分披露原则：足够的信息，完备的注释。

６、重大性原则：信息的相对数量大小与重要程度。

７、稳健性原则：对净收益与净资产不高估，对负债与损失不低估。

（五）财务报表的基本要素：１、反映存量信息：资产——拥有或控制、过去、货币计量、经济资源。

负债——承担、过去、未来、货币计量、经济责任。

所有者权益——净资产，含实收资本与累积未分配利润。

２、反映流量信息：收入、费用——主营业务、其他业务利得、损失－－偶然发生（六）财务报表的基本形式：１、资产负债表：特定日期财务状况的静态报表。