会计专业课程简介(英文)

Outline of AccountingEssentials of AccountingContent:This course is the basic course of Accounting. The objective of accounting is supplying accounting information, elaborating the theories and the methods of accounting. The content includes: First, the basic theories of accounting, like accounting objective, function of accounting and so on; Second, the essential method of financial accounting calculation, like basic methods of the identification, measuring, recording and reporting; setup of voucher and ledger, double entry, fills in the accounting document and ledger, the cost calculation, prepare the financial reporting and so on. Third, the basic technology of accounting calculation, the end of the period, makes a trial balance sheet and closes account, prepares financial reporting and so on.Object: students majoring accountingReferences: “Basic Accounting”, the first edition Shanghai Jiaotong University Press in August 2000, the first printing in 2000,WU Jian.“Basic Accounting”, Lixin accounting press, DING Yuansheng.Financial ManagementContent:The content of this course is necessary fundamental knowledge for accounting and finance. The main content includes: the theoretical framework of corporate finance, Discounted Cash Flow Valuation, Interest Rates and Bond Valuation, Stock Valuation, Net Present Value and other Investment Rules, Making Capital Investment Decisions, Return and Risk: The Capital Asset Pricing Model (CAPM), Risk-Cost of capital and Capital Budgeting, Capital Structure, Dividends and Other Payouts, Short- Term Finance and Planning.Object: students majoring accountingReferences: “Financial Management”, China financial economic publishing house, The accounting professional and technical qualification examinationsleading group office, 2002.10.Financial AccountingContent:This course is one of the core courses of the Accounting Major. Based upon the course of “The Essentials of Accounting”, oriented to the objectives of financial accounting, centered with accounting reporting to outsiders, with the four basic accounting assumptions as prerequisite, with the six accounting elements as basics, this course is mainly on the general transactions and events of enterprises, and the basic theories and methods of the identification, measuring, recording and reporting. Through thestudy of this course, the students shall grasp the basic theories and methods of financial accounting, shall skillfully master the treatment of business transactions and accounting events, and shall, at the end of accounting period, prepare, correctly, the financial statements.Object: students majoring accountingReferences: “Intermediate financial accounting”, Science press, HOU Xuejun, LI Yufeng, 2009.“Accounting standard for business enterprises”, Sci ence press, Theministry of finance of the People's Republic of China, 2006.2.Management AccountingContent:Theory and techniques of management accounting; activity, cost, cost drivers; costing and control; CVP analysis; operation decision; capital budgeting, master budgeting; responsibility accounting; performance measurement, etc.Object: students majoring accountingReferences: “Management A ccounting”，Higher education press，MAO Fugeng, 2000.“Management accounting international practice”, Renmin un iversity ofChina publishing house, MAO Fugeng, WANG Guangyuan, 1997.Accounting ComputerizationContent:It aims to teach how to analyze economic activities, fill out vouchers, make bookkeepi ng, calculate costs, and render an account through handwork and through computer. B y using the computer and through mock economic activities, the students will be able to better handle accounting matters through handwork and through computer.Object: students majoring accountingReferences: “Accounting information system”, Northeast university of finance and economics press, WANG Zhengwu, 2006.“Computerized accounting”, Harbin industrial university press, LAIShengcai, LI Changfu, 2008.“Computerized accounting”, Tsinghua university press, ZHANGYoufeng, 2008.Accounting EnglishContent:"Accounting English" is a taking degree course in accounting professional, the goal is to make students can not only learn the basic knowledge of accounting, and familiarwith accounting professional English, improve their professional level of English, to cultivate senior accounting talents. Through learning this course, students should master basic accounting professional English knowledge, general ability in professional communication. Student will have the practical ability to collect raw materials, prepare the journal under the English environment.Object: students majoring accountingReferences: “Accounting English”, Shanghai university of finance and economics press, YE Jianfang, SUN Hongxin, 2003.“Accounting English”, E conomic science press, MENG Yan, MENGFanli, 2003.International AccountingContent:This course is a supplement to the enterprise financial accounting, is a collection involved in foreign currency in professional accounting. It only studies and expounds the special enterprise foreign-related business accounting, and it is the required course in accounting and finance. Through learning of this course, making the students master the foreign accounting basic theory, basic knowledge, basic methods and skills, making students have the necessary ability required in international accounting work.Object: students majoring accountingReferences: “Enterprise accounting involved in foreign capital enterprises”, Northeast university of finance and economics press, SUN Zuojun.Auditing ConceptsContent:A study of audit and assurance services, including professional and ethical considerations, practice management, audit process, assignments, reporting, current issues and developments. After this course, candidates can exercise judgment and apply techniques in the analysis of matters relating to the provision of audit and assurance services, and can evaluate and comment on current practices and developments.Object: students majoring accountingReferences: “Auditi ng”, Northeast university of finance and economics press, LIU Minghui, 2004.“Auditing”, Tsinghua university press, YU Yumiao, 2002.“Auditing” China financial economic publishing house, The Treasurycertified public accountant examination committee officeTax BasisContent:This course is a professional required course of the accounting major of higher vocational education. Its teaching goal is: to make the students have the necessary knowledge and skills to become qualified workers and advanced talents of the tax law, to make preparation for learning professional knowledge and professional skills, improve comprehensive quality, enhance the ability to adapt to occupational changes and the ability to continue to study. So that the students have the necessary theoretical knowledge and skills of tax law, have the ability to use the basic knowledge and basic skills of the tax law in analyzing and solving actual problem.Object: students majoring accountingReferences: “China's tax system”, Renmin university of China publishing house, MA Haitao, 2004.“Tax law”, The Chinese people's public security university press, LIULonghen, 2003.“Tax law”, Xinhua publishing house, Chinese CPA exam educationalresearch group, 2005.InsuranceContent:This course mainly introduces the basic knowledge, basic theory and basic skills of insurance. Through learning of this course, making the students master the basic principle of insurance, deepen the understanding of insurance. Understand the research object and characteristics of insurance, the relationship between risk, risk management and insurance, deep understanding the functions and role of insurance in the social economy; Understand the origin and development of insurance, insurance category, the insurance business, master the basic link of insurance operation and basic law; To master the related important issues of insurance contract and the important principles of insurance.Object: students majoring accountingReferences: “Insurance principle”, Shanghai university of finance and economics press, XU Jinliang.“Personal insurance and physical principle”, Shanghai university offinance and economics press, XU Jinliang.International Trade PracticeContent:This course is focusing on international Commodity Exchange, is a comprehensive application with great practical science, involving basic principle and the application of basic knowledge of international trade, law and practice, international finance,shipping and insurance. This course analyze and study international Commodity Exchange practice from two aspects of economy and law, summarize the experience of practice in our country, to learn various management practices in the import and export business activities.Object: students majoring accountingReferences: “International trade practice”, Foreign economic and trade university press, LI Xiaoxian, 2000.“Import and export trade practice tutorial”, Shanghai people's publishinghouse, WU Baifu, 2000.。