(财务会计)会计英语教案

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会计英语-财务会计双语版第二版教学设计 (2)

会计英语-财务会计双语版第二版教学设计
一. 教学目的
本教学旨在提高学生在会计英语领域的理解与应用能力，培养学生对财务会计基本概念和技能的掌握能力，增强学生的语言沟通能力和跨文化交际能力。

二. 教学内容
1.会计基本知识
•会计概念和原则
•会计周期和会计记录
•资产、负债、所有者权益、收入和费用
2.财务报表和分析
•资产负债表、利润表和现金流量表
•财务比率和分析方法
3.会计凭证和账务处理
4.税务法规和税务会计
5.国际财务报告准则和会计伦理
三. 教学方法
本课程采用双语教学和任务型教学相结合的方法，引入真实的财务会计案例进行教学。

学生在语言培训的基础上，通过模拟实践、课堂
1。

会计英语教案

会计英语教案教案标题：会计英语教案教案目标：1. 帮助学生掌握会计英语的基本词汇和表达方式。

2. 培养学生在会计领域进行英语交流和沟通的能力。

3. 提高学生的听、说、读、写技能，以便能够有效地理解和运用会计相关文献和资料。

教学重点：1. 会计英语的基本词汇和表达方式。

2. 会计报表和财务分析的相关英语表达。

3. 会计实务中常见的英语交流和沟通技巧。

教学难点：1. 听力和口语技能的培养，以便能够理解和运用会计英语。

2. 理解和运用会计报表和财务分析的相关英语表达。

教学准备：1. 教材：会计英语学习教材。

2. 多媒体设备：投影仪、电脑等。

教学过程：Step 1: 引入（5分钟）- 向学生介绍课程内容和目标，并激发学生对会计英语学习的兴趣。

Step 2: 词汇学习（15分钟）- 教授会计英语的基本词汇，如资产、负债、收入、支出等。

- 利用图片、示意图等辅助教学，帮助学生理解和记忆词汇。

Step 3: 会计报表和财务分析（20分钟）- 介绍会计报表和财务分析的基本概念，并提供相关的英语表达。

- 分析并解释会计报表和财务分析中常见的英语术语和表达方式。

Step 4: 听说训练（20分钟）- 播放相关会计英语的录音材料，要求学生听写并理解其中的内容。

- 组织学生进行对话练习，模拟会计实务中的英语交流场景。

Step 5: 阅读写作训练（20分钟）- 分发相关的会计英语阅读材料，要求学生阅读并回答问题。

- 引导学生根据所学内容撰写会计英语的简单报告或总结。

Step 6: 总结和反馈（10分钟）- 总结本节课所学内容，并对学生的表现给予积极的反馈。

- 鼓励学生继续学习和运用会计英语，并提供相关学习资源和建议。

教学延伸：- 鼓励学生参加相关的会计英语培训课程或考试，提高其会计英语水平。

- 推荐学生阅读相关的会计英语文献和资料，扩大其专业知识和词汇量。

注：以上教案仅供参考，具体教学内容和时间安排可根据实际情况进行调整。

财务会计英文版课程设计 (2)

财务会计英文版课程设计1. IntroductionThe Finance and Accounting course introduces students to the principles and concepts of accounting and finance. The course is designed to prepare students for a career in accounting or finance, or to provide a foundation for further study in accounting, finance, or related fields.This course is specifically designed for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country. The course will cover key accounting and finance concepts in English and provide students with the language skills necessary to succeed in an English-speaking business environment.2. Course ObjectivesThe primary objectives of this course are:1.To introduce students to the principles andconcepts of accounting and finance in English.2.To provide students with a solid foundation inaccounting and finance terminology and language.3.To help students develop the critical thinkingskills necessary to analyze financial statements andmake informed financial decisions.4.To prepare students for further study in accounting,finance, or related fields.5.To help students prepare for professionalaccounting exams, such as the CPA exam.3. Course OutlineModule 1: Introduction to Accounting and Finance•An overview of accounting and finance concepts and terminology•The role of accounting and finance in business•The accounting equation and financial statements Module 2: Financial Statements•The balance sheet, income statement, and cash flow statement•Analyzing financial statements•The importance of financial statement analysis Module 3: Time Value of Money•The time value of money concept•Future value and present value•Annuities and perpetuitiesModule 4: Cost Analysis•Cost behavior•Cost-volume-profit analysis•Job order and process costingModule 5: Budgeting and Forecasting•The budgeting process•Budget variances and analysis•Forecasting techniquesModule 6: Capital Budgeting and Investment Analysis •The capital budgeting process•Net present value analysis•Internal rate of returnModule 7: Financial Markets and Institutions•An overview of financial markets and institutions•Stocks, bonds, and other securities•The role of financial intermediaries4. Course DeliveryThis course is designed to be delivered online. The course materials will be provided in both text and video format, andstudents will have access to a variety of resources, such as online discussion forums and quizzes.As this is an English-language course, students will be expected to actively participate in written and oral discussions, and to complete written assignments. Students will be graded on their written and oral English proficiency, as well as their understanding of accounting and finance concepts.5. AssessmentAssessment in this course will be based on the following: •Written assignments•Oral presentations•Quizzes and exams•Participation in online discussionsScoring will be based on a weighted average of these components.6. ConclusionThe Finance and Accounting course is designed to provide students with a solid foundation in accounting and finance concepts and terminology. By the end of the course, students should be able to analyze financial statements, make informedfinancial decisions, and communicate effectively in an English-speaking business environment.This course is ideal for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country, or who simply want to improve their English-language proficiency in a business context.。

会计英语备课教案

会计英语备课教案《会计英语》备课教案Unit OneI. Preview Q:What is accounting?Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国⽤词，与accounting词义相同Accountant: 会计员，会计师 Account: 账户，会计科⽬Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business.会计是由于现代企业的巨⼤复杂性⽽成为必要的信息系统Textbook: Accounting is often described as an information system. It isthe system that measures business activities, processesinformation into reports and communicates these findings todecision makersDong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. 2．Specialize: 专门研究 n. Specialist: 专家3．Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的Are you qualified to doctor? 你有资格当医⽣吗？2) Limited, restricted, or modified 有限的，受限制的，有条件的She gave qualified agreement. 她表⽰有条件的同意。

会计英语-财务会计双语版第二版课程设计

会计英语-财务会计双语版第二版课程设计课程背景随着全球经济的不断发展，会计作为一门重要的商业语言变得越来越重要。

全球化的趋势也促进了跨国公司的发展，使得财务信息报告成为跨越国界的必备工具。

因此，熟练掌握会计英语在商业领域中显得尤为重要。

本课程旨在提供财务会计双语版的教材以及实践机会，提升学生的英语与会计技能，为其在国际商业领域更好地实现个人发展打下坚实基础。

课程目标•掌握财务会计基本概念及其在商业中的作用；•学习财务会计的英文书写规范；•理解税法，特别是与财务会计相关的税法；•熟悉跨国公司的财务会计报告标准；•提升英语听、说、读、写的能力。

课程大纲第一章：财务会计基础1.1 财务会计的目的和作用1.2 财务会计的基本概念和原则1.3 财务报表的组成和解释1.4 财务报表的分析方法第二章：财务报告的英语写作2.1 财务报告的英文写作规范2.2 财务报表中涉及的英文名称和术语2.3 财务报表的英文阅读和理解第三章：税法与财务会计3.1 基本的税法知识3.2 关于税务审计的英文术语3.3 适用于财务报表的税收准则第四章：跨国公司财务会计标准4.1 国际会计准则（IAS）及其在财务报表中的应用4.2 管理会计信息的远程传输4.3 财务报告的国际会计准则之间的比较第五章：英语听、说、读、写的实践5.1 课堂听力和口语练习5.2 阅读理解和英语写作练习课程实践与评估为让学生能在真实工作中学到知识，本课程除了课堂教学外，还包括以下实践环节：•个人论文：学生需撰写一个关于跨境财务会计标准的论文进行提交和讨论•公司实践：学生将分组前往当地的企业，了解企业财务报表的编制过程，包括出纳等工作•考试：课程结束时将进行笔试和口试，并对学生的实践报告进行综合评估参考教材1.《新编会计学基础》（双语版），北京大学出版社，第二版2.《财务会计顶尖问题》（英文版），John Wiley & Sons3.《跨境企业税务实务》，中国税务出版社4.《国际会计准则与财务报告为什么很重要》（英文版），John Wiley& Sons总结本课程将为学生提供财务会计双语版实践的机会，丰富他们的知识，并打破语言障碍，使其更好地适应全球化商业领域，为未来的职业发展奠定基础。

会计英语教案

《会计英语》教案Unit 1 ACCOUNTING: A GENERAL INTRODUCTIONLearning Objectives:After studying this unit, you should be able to :1. Understand the functions of accounting2. Understand the development of accounting3. Define accounting4. Identify the divisions of accountant’s work5. Understand the accounting assumptions and principleI. Accounting is an Information System（会计是一项信息系统）Accounting is an information system necessitated by the great complexity of modern business. Provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.II. The Development of Accounting（会计的发展）Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive.Distinction between bookkeeping and accountingThe accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.III. The Definition of Accounting（会计的定义）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion .IV. Divisions of Accounting Profession（会计职业分类）1. Public accounting（公共会计）2. Private accounting （私人会计）3. Government and nonprofit accounting（政府和非盈利会计）Public accountingPublic accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis.Private accountingThe accountants in a private business, large or small, must record transaction and prepare periodic financial statements from accounting records.Government and nonprofit accountingMany accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting.V. Generally Accepted Accounting Principles（会计通用原则）1. Accounting Assumptions（基本会计假设）(1) Accounting entity assumption （会计主体假设）(2) Monetary unit assumption（货币单元假设）(3) Going concern assumption（会计分期假设）(4) Accounting period assumption（会计周期假设）Accounting entity assumptionAn accounting entity is any economic unit which controls resource and engages in accounting practice. Transactions between accounting entities are recorded in the accounts of both entitiesMonetary unit assumptionMoney is the common unit in which accounting measurements are made and measured. All transactions are measured, recorded and reported in terms of money unit.Going concern assumptionAccording to the going concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.Accounting period assumptionMost accounting entities are assumed to have an indefinite life. But accountants are asked to measure operating result and changes in economic position at relatively short time interval during this indefinite life.2. Accounting Principles（会计原则）(1) Cost principle（成本原则）(2) The revenue realization principle（收入实现原则）(3) The matching principle（配比原则）(4) The adequate disclosure principle（充分披露原则）3. Accounting Constraints（会计约束）(1) The objective principle（客观性原则）(2)The materiality principle（重要性原则）(3)The consistency principle（持续性原则）(4)The conservatism principle（谨慎性原则）UNIT 2 ACCOUNTING ELEMENTS AND EQUATIONSLearning Objective:After studying this unit, you should be able to :1. Explain the accounting elements2. Explain the classification of the accounting elements3. Understand the accounting equation4. Understand the effect of business transaction upon the accounting equationI. Basic Elements of Accounting(基本会计要素)Financial accounting information is classified into the categories of assets, liabilities, owner’s equity, revenues, expense, and net income.1.Assets（资产）The definition of assetsAssets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise.The classification of assetsAssets can be classified into current assets and long-term assets. Current assets（流动资产）Current assets refer to those assets which will be realized or consumed within one year of their acquisition. It including cash, accounts receivable, and inventories, etc.Long-term assets（长期资产）Long-term assets consist of those economic resources that are held for operational purpose, including plant and equipment and intangible assets, etc.2.Liabilities（负债）Liabilities are debts born by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.The classification of liabilitiesLiabilities are generally classified into current liabilities and long-term liabilities.Current liability（流动负债）Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year.The classification of current liabilitiesIt including: notes payable, accounts payable, advances from customers, accrued expenses, and taxes payable, etc;Long-term liability（长期负债）Long-term liabilities refer to the debts which will be repayment after a year including long-term notes payable, bonds payable, and mortgage note, etc.3.Owner's equity（所有者权益）Owner's equity refers to the interest or the claim of the investors remaining in the net assets of an enterprise.Net assets are the difference between the amount of assets and the amount of liabilities. That is say net assets equal owner’s equity.4.Revenue（收入）Revenue is the economic resources flowing into a business as a result of rendering good sold and service during a given accounting period. The classification of revenueSales revenue, service revenue, and investment revenue are subdivisions of revenue. Increase in revenue will increase owner's equity.5. Expenses（支出）Expenses are the outflow of a business's economic resources resulting from earning revenue or the cost of the operational activities for the business.The classification of expenseExpenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc. Increase in expenses will decrease owner's equity.6. Net income（纯收入）Net income (or net loss) is the result of matching revenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.II. Accounting Equations（会计等式）Basic accounting equations:Assets= EquityAssets = Liabilities + Owner's EquityAssets= Liabilities + Owner’s EquityExpanded accounting equation:Assets= Liabilities + Owner's Equity + Net incomeAssets = Liabilities + Owner's Equity+ Revenues – ExpensesAssets+ Expenses= Liabilities + Owner's Equity+ RevenuesIII. Effect of Business transactions upon the Accounting Equation（商业交易对会计等式的影响）1. Increase an asset and increase a equity;2. Decrease an asset and decrease a equity;3. Increase one asset and decrease another asset;4. Decrease one equity and increase another equity.Unit 3 The Double-entry Accounting SystemLearning Objective:After studying this unit, you should be able to:1. Define the accounts2. Identify the chart of accounts for a typical company3. Analyse transaction using debts and credits4. Learn different types of accounts5. Understand the double-entry accounting system and single-entry systemI. What is the Account(什么是账户)An account is a specific accounting record that provides an efficient way to categorize transactions.We may designate asset accounts, liability accounts, owner’s equity accounts, revenue accounts and expense accounts.II. Debit and Credit（借方和贷方）Accountants often use T-account as a visual aid for seeing the effect of the debit and credit on the two (or more) account.Account nameDr. Cr.III. Types of Accounts（账户类型）1. Asset accountsAssetsDr Cr(+) (-)Ending balances2. Liability accountsLiabilitiesDr Cr(-) (+)Ending balances3. Owner’s equity accountLiabilitiesDr Cr(-) (+)Ending balances4. Revenue and expense accountsRevenue ExpenseDr Cr Dr Cr(-) (+) (+) (-)As an example: Mr. S. Smith invested $4, 000 to open his counseling practice.Cash Capital4,000 4,000Bought office furniture from Robinson Furniture Company on account $2,000.Office furniture Accounts payable2,000 2,000IV. The Double-entry Accounting System and Single-entry System（复式记账和单式记账）Double-entry accounting system means that the amounts of debit and credit entries must be equal when accounts record every business transactions.The features of double-entry accounting system1. Debits are always entered on the left side of an account and credits on the right side.2. For every transaction, there must be at least one debit and one credit.3. Debits must always equal credits for each transaction.Single-entry systemSingle-entry system is similar to a check book register and ischaracterized by the fact that there is only a single line entered in the account for each transaction.V. Accounting Entry（会计分录）Accounting Entry Format:DateDebit Account…………………….amountCredit Account………………….amountExplanationA accounting entry involves a three-step process:1.Identify which accounts are involved.2.For each account, determine if it is increased or decreased.3.For each account, determine by how much it has changed.For example,Mr. S. Smith invested $4, 000 to open his counseling practice.Cash 4,000Mr. S. Smith, Capital 4,000To record invest 4,000 cash open the business.Bought office furniture from Robinson Furniture Company on account, $2,000.Office Furniture 2,000Accounts Payable 2,000To record buy office furniture $2,000 on account.Unit 4 THE ACCOUNTING PROCESSLearning Objective:After studying this unit, you should be able to :1. Understand how to collect economic information2. Explain the accounting cycle3. Understand the journals and ledgers4. Explain the trial balanceI. Accounting Cycle（会计周期）During each accounting year, a sequence of accounting procedures called the accounting cycle is completed.Complete accounting cycle includes the following eight steps:Step 1 Transactions are analyzed on the basis of business documents known as source documents and are recorded in either the generaljournal or the special journals;Step 2 Information is transferred (posted) from the journal to ledger accounts;Step 3 A trial balance is prepared from the accounts balance in the ledger to prove the equality of debits and credits;Step 4 Adjusting entries are made to bring the balances of some accounts to their proper amounts for matching principle;Step 5 Preparing an adjusted trial balance , proving again the equality of debits and credits in the ledger account;Step 6 Making closing entries, journalizing and posting them into ledger accounts and closing all revenue and expense accounts;Step 7 Preparing an post-closing trial balance;Step 8 Preparing income statement and balance sheet based on the balance in the ledger account.II. Journals（日记账）In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.1. Types of journalsGeneral Journal（普通日记账）The simplest type of journal is called a general journal. It has only two money columns, one for debits and the other for credits; it may be usedfor all types of transaction.Special Journals（特殊日记账）Special journals are designed as a simple way to record a single type of frequently occurring transaction. such as sales, purchases, cash receipts and cash payments journals.Sales journal2. Usefulness of using journals1. The journal shows all information about a transaction in one place and also provides an explanation of the transaction;2. The journal provides a chronological record of in the life of a business;3. The use of a journal helps to prevent errors .III. Ledgers（分类账）The complete set of accounts for a business entity is called a ledger. They may be grouped into general ledger and subsidiary ledger.1. General Ledger（总分类账）The general ledger is the book used to list all the accounts established by an organization.General ledgerAccount: Cash Account No.1012. Subsidiary Ledger（辅助分类账）Further simplification of the general ledger is brought about by the use of subsidiary ledger.In practice, accounts payable and accounts receivable have subsidiary ledger.The Relation of the General and Subsidiary LedgersGeneral ledger Accounts payable subsidiary ledgerThe advantages of subsidiary ledgers1. Reduces ledger detail;2. Permits better division of labor;3. Permits a different sequence of accounts ;4. Permits better internal control.3. Posting transactionsPosting is the process of copying journal entry information from the journal to the ledger.The steps of posting1. Record the date and the amount of the entry in the account.2. Insert the number of the journal page in the posting reference column of the account.3. Insert the ledger account number in the posting reference column ofthe journal.VI. The Trial Balance（试算平衡表）The trial balance is a worksheet on which you list all general ledger accounts and debit or credit balance.ABC Co. LTD.Trial BalanceSeptember 30, 2009Accounts names Debits CreditsCash $ 5,800Furniture 2,000Accounts Payable 2,000 Capital 4,000 Sales 2,500 Rent Expense 500Salaries Expense 200Totals $ 8,500 $ 8,500How to Prepare a Trial BalanceThe procedure is as follows:1. List account names in numerical order;2. Record balances of each account, entering debit balances in the left column and credit balances in the right column;3. Add the columns and record the totals;4. Compare the totals.2. Uses and Limitations of the Trial BalanceTypical of such errors are:◆The entering of a debit as a credit or vice versa;◆Arithmetical mistakes in balancing accounts;Unit 5 Adjusting Entry and Closing ProcedureLearning Objective:After studying this unit, you should be able to :1. Explain the cash and accrual basis of accounting2. Understand the difference of cash basis and accrual basis of accounting3. Describe the types and characteristics of adjusting entries4. Prepare the closing entriesI. Basis of Accounting（会计基础）1. Periodic ReportingIn order to provide timely accounting information, the time-period concept divides the life of an enterprise into distinct and relatively short accounting periods.2. Cash Basis and Accrual Basis of Accounting（收付实现制和权责发生制）In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.The generally accepted accounting principles (GAAP) require that a business use the accrual basis.For example, in its first year of operations, Harris Co. earned $ 39,000 in revenues and received $ 33,000 cash from customers. The company incurred expenses of $ 22,500, but had not paid for $ 2,250 of them at year end.In addition, Harris prepaid $ 3,750 for expenses that would beincurred the next year.Calculate the first year’s net income under a cash basis and under an accrual basis.Cash basis:Revenues (cash receipts) $33,000Expenses (cash payments)(22,500-2,250+3,750) 24,000Net income $9,000Accrual basis:Revenues $39,000Expenses 22,500Net income $16,500Under the two basis of accounting, net income is different.II.Adjusting Entries（调整分录）Types of Adjusting Entries :1. Prepaid expenses2. Unearned revenues3. Unrecorded liabilities4. Unrecorded receivablesPrepaid expensesPayments that a company makes in advance for items normally charged to expense are known as prepaid expense.An example would be the payment of an insurance premium for 12 months.Assume that JB Service Company paid $ 2,400 premium on March 1 for one year's property insurance in advance.March 1,Prepaid Insurance 2,400Cash 2,400To record pay a year’s premium $2,400 in advance.At the end of March, 1/12 of $ 2,400 premium or $ 200 has expired or been used up during the year.March 31,Insurance Expense 200Prepaid Insurance 200To record apportion this month’s premium $200.Unearned revenuesAmounts received before the actual earning of revenues are known as unearned revenues.In the period in which goods or services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.On December 1, 2009, assume that JB Service Company collected in advance $2,000 from a customer for the service to be completed on January 31, 2010.December 1,Cash 2,000Advances on Service Revenue 2,000To record receive the revenue $2,000 in advance.On December 31, 2009, JB Service Company had already realized that half of service revenue;December 31,Advances on Service Revenue 1,000Service Revenue 1,000To record realized half revenue $1,000.Unrecorded liabilitiesAdjusting entries are required at the end of an accounting period to recognize any unrecorded liabilities in the proper period and to record the corresponding expenses.Assume that the employees' salaries in JB Service Company were paid up to December 29, the salaries of two days (December 30 and 31) were not paid to the employees.December 31:Salaries Expense 3,000Salaries Payable 3,000To record accrued salaries expense $3,000 at the end of the period. Unrecorded receivablesRevenues may be earned during the current period, but not yet billed to customers or recorded in the accounting records.On December 31, assume that JB Service Company has completed a half of service work. The total amount to be received when the work is completed will be $5,000.December 31,Accounts Receivable 2,500Service Revenue 5,000To record not receive the revenue $2, 500.Characteristics of adjusting entries◆Every adjusting entry involves the recognition of either revenue or expenses.◆Adjusting entries are based on the concepts of accrual accounting, not upon monthly bills or month-end transactions.III. Closing the accounts（结账）1 .Real and nominal accounts（真实与名义账户）Real accounts (assets, liabilities, and owners' equity) are permanent;they are not closed to a zero balance at the end of each accounting period.nominal accountsThese accounts (revenues, expenses, and dividends) are temporary; they are really just subcategories of Income Summary and are reduced to a zero balance through the closing process at the end of each accounting period.2. Purpose of closing entries（结账目的）At the end of an accounting period, an income statement is prepared. The revenue and expense accounts have served their purpose in determining the period's net income.3. Preparing the closing entries（准备结账）In short, the processes of closing the accounts include the following four steps:(1) Close revenues (credit balances) to income summary;(2) Close expenses (debit balances) to income summary;(3) Close income summary (the balance is net income or loss) to the owner‘s capital (or to retained earnings for corporations);(4) Close withdrawals (debit balance) to capital (or dividends to retained earnings for corporations).Closing entries for the revenue accountsClosing a revenue account means transferring its credit balance to theincome summary account.Assume that the only revenue account in the JB Service Company, which had a credit balance of $12,500 at October 31.October 31,Service Revenue 12,500Income Summary 12,500To record close the revenue account.Closing Entry for the Revenue AccountService Revenue Income SummaryClosing entries for the expense accountsClosing an expense account means transferring its debit balance to the income summary account.Assume that there are four expense accounts in the ledger of JB Service Company. On October 31, the total amount of the debit balances for the four expense accounts is $10,000.Income Summary 10,000Advertising Expense 3,000Salaries Expense 4,000Telephone Expense 1,000Depreciation Expense 2,000To record close the expense account.Closing the income summary accountAt the end of accounting period, the balance of income summary account is then transferred to owner’s capital account for sole proprietorship and partnership. For the corporation, the balance of income summary account is transferred to the retained earnings account.From the above examples, we can see that the income summary account has a credit balance of $ 2,500.Income Summary 2,500John Braun, Capital 2,500To record close the income summary account.Closing the Income Summary AccountIncome Summary John Braun, CapitalClosing the account of withdrawalsClosing the account of withdrawals means transferring its debit balance to the owner's capital account.Assume that the account of withdrawals for JB Service Company had acredit balance of $1,000 at October 31.October 31,John Braun, Capital 1,000John Braun, Withdrawals 1,000To record close the withdrawal account.Closing entries transfer the balances in the temporary (or nominal) accounts (revenue, expense, and dividend so on) to a balance sheet equity account. Closing the accounts is process that prepares the accounts for the next period.。

(财务会计)《会计学基础》双语教案

《会计学基础》教案时间：周一第二大节（上午9：40---10：25；10：30---11：15）单周周四第一大节（上午7：50---8：35；8：40---9：25）地点：康庄506 学时：48班级：会05-1.2.3.4 学分：3答疑时间：周一上午：11：15---12：00考试方式：英文。

闭卷考试时间：第21周周四第三大节成绩评定：平时成绩20%，考试成绩80%。

Part 1 Basic Concepts and the Balance Sheet所需课时：3课时课程目标：1．让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用。

2．了解财务报表的作用，明确资产负债表的基本构成要素；3．对会计基本要素：资产。

负债和所有者权益有初步认识；并正确理解和运用三者之间的关系。

4．了解三个会计基本原则的含义及对意义。

---复式记账原则---货币计量原则。

---会计主体原则。

课程设计：第一课程段：师生交流（30分钟）1．通过点名及自我介绍与学生沟通，相互认识。

并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。

Q:：What ‘s your name?Where are you come from?What’s you hobby?Are you interesting in Accounting?Why you chose accounting be your major?2．在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。

Q：Would you please tell me what accounting is?3．介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性、自觉性。

Q：Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company?4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。

会计英语教案0304-5页word资料

Generally Accepted Accoungting Principles(GAAPs)公认会计准则1.4.2 Management accountingManagement accounting works for internal users内部管理会计工作举例：Strategy formulating 战略规划Decision making 内部决策Optimized resources usage 优化资源利用率1.5The Accounting Profession and Careers1.5.1Classification of Accounting ProfessionPublic Accountant-Auditing-Tax services-Consulting servicesPrivate Accountants1.5.2The Accounting Professional EthicsIntegrity of accountantsCode of ethics 会计职业道德Case-Enron Scandal 安然公司丑闻事件作业布置：板书设计：课后分析：教案编号： 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：Upon the completion of this lesson, the students will able to: Have general knowledge of the framework of accountingHave general knowledge of carrer of accounting教学重点：Conceptual framework of acconting(1)basic assumption(2)basic principle教学难点：Conceptual framework of acconting教学过程：Chapter 1 step into the world of accounting1.6 Accountancy Bodies1.6.1Accounting Standard-Setting BodiesFederal Accounting Standards Advisory Board(FASAB)联邦会计准则咨询委员会1.6.2Professional Accounting BodiesAssociation of Chartered Certified Accountants(ACCA) -UK特许公认会计师公会Certified Public Accountant(CPA)1.6.3Oversight Boards1.6.4Auditing Standard-Setting Bodies1.8Accounting Conceptual Framework1.8.1Basic Accounting AssumptionsBusiness Entity Assumption会计主体假设假设GoingConcern Assumption 持续经营假设asset capitalization,depreciation and amortization Monetary Unit Assumption 货币计量假设Periodicity Assumption 会计分期假设1.8.2Basic Accounting PrinciplesHistorical Cost Principle历史成本原则-reliable acquisition costsfair market valueRevenue recognition Principle收入实现制原则-accrual basis accounting权责发生制-cash basis accounting收付实现制Matching Principle配比原则Full Disclosure Principle充分揭露原则1.8.3Basic Accounting ConstraintsObjectivity Principle客观性原则Materiality Principle重要性原则。

《会计英语—财务会计(双语版·第四版)》教师教学课件全编

a. Institutional factors, such as standards for preparing information. b. Professional organizations, such as the American Institute of CPAs.
c. Competence, judgment, and ethical behavior of individual accountants. d. All of the above.
Reading Comprehension (GAAP)
1.Assumption Accounting entity
Separate entity
会计主体独立实体
Going concern
持续经营
Continue operation (or continuing concern)
Measuring unit Monetary unit Stable-money-unit
2.Divide into groups as instructed by your professor and discuss the following:
a. How does the description of accounting as the“language of business” relate to accounting as being useful for investors and creditors?
Words and Phrases
intuition rest on/upon =set up on account=on credit utility utility expense materiality encompass constraint hierarchy

会计英语-财务会计双语版第二版教学设计

会计英语-财务会计双语版第二版教学设计一、教材分析《会计英语-财务会计双语版》由中国财政经济出版社出版，是针对需要掌握财务会计英语的学生和从业者编写的教材。

教材内容涵盖了财务会计的基础知识、会计报表的解读、财务报表分析以及会计职业道德等内容。

本教材采用双语教学方式，既提高了学习者的英语听、说、读、写能力，又帮助其理解财务会计的术语和概念。

二、教学目标1.熟练掌握财务会计的基础知识和理论体系；2.能够理解和运用财务会计的英语术语和表达方式；3.能够正确理解和分析相关的财务报表；4.具备一定的会计职业道德素养，学习和工作中能够遵守职业道德规范。

三、教学内容和方法1. 教学内容本课程教学内容包括财务会计的基本概念、会计账户、账户余额、会计等式、会计科目、会计凭证、原始凭证、会计账簿和财务报表等。

2. 教学方法本课程采用讲授和互动式授课相结合的教学方法。

具体教学方法如下：(1) 讲授通过教师的讲解，向学生介绍财务会计的基本概念、会计账户、会计凭证、会计账簿和财务报表等概念和知识点。

讲授过程中重点讲解财务会计的英语术语和表达方式，以帮助学生掌握相关的术语和表达方式。

(2) 案例分析通过案例分析的方式，帮助学生理解和运用财务会计的知识和概念。

通过案例分析，学生可以更好地理解和分析相关的财务报表。

(3) 互动式授课通过讨论、答题、小组活动等互动式授课方式，激发学生学习的主动性和积极性。

同时，也可以促进学生之间的交流和合作，提高学习效果。

(4) 双语教学本课程采用双语教学方式，通过双语教学，既提高了学习者的英语能力，又帮助其理解财务会计的术语和概念。

四、考核方式本课程的考核方式主要包括考查和期末考试两种方式。

其中，考查包括作业、小测验和课堂表现等内容。

期末考试既考查学生对财务会计及其英语术语的掌握程度，也考查其分析和解读财务报表的能力。

五、教学保障本课程设置教学助理，配备相关教学设备，提供必要的教学材料和学习资源，并通过课程网站为学生提供教学内容和学习支持。

会计英语备课教案

会计英语备课教案一、教学目标1. 知识目标：（1）掌握会计基本术语和概念；（2）了解会计报表的编制和分析方法；（3）熟悉会计准则和国际会计标准。

2. 技能目标：（1）能够运用英语进行会计信息的收集、整理和分析；（3）提高会计专业英语阅读和交流能力。

3. 情感目标：培养学生的团队合作意识和跨文化交际能力。

二、教学内容1. 第一课时：会计基本概念与术语（1）会计的定义和目标；（2）会计要素及其分类；（3）会计基本假设和原则。

2. 第二课时：会计科目与账户（1）会计科目的设置；（2）账户的分类及其特点；（3）会计分录的编制。

3. 第三课时：会计报表（1）资产负债表的编制；（2）利润表的编制；（3）现金流量表的编制。

4. 第四课时：会计分析与评价（1）财务比率分析；（2）财务趋势分析；（3）企业绩效评价。

5. 第五课时：会计准则与国际会计标准（1）我国会计准则体系；（2）国际会计准则概述；（3）会计准则的国际趋同。

三、教学方法1. 任务驱动法：通过完成具体任务，引导学生主动探究会计知识；2. 案例分析法：精选会计案例，培养学生分析问题和解决问题的能力；3. 小组讨论法：鼓励学生分组讨论，提高团队合作意识和沟通能力；4. 互动教学法：教师与学生互动，激发学生学习兴趣和积极性。

四、教学评价1. 平时成绩：考察学生课堂参与、任务完成和小组讨论表现；2. 期中测试：测试学生对会计知识的掌握和运用能力；3. 期末考试：全面评估学生对本门课程的理解和应用水平。

五、教学资源1. 教材：选用权威、实用的会计英语教材；2. 课件：制作精美、生动的课件，辅助教学；3. 案例：收集国内外典型会计案例，用于分析讨论；4. 网络资源：利用互联网获取最新会计资讯，拓宽学生视野。

六、教学步骤1. 导入新课：通过引入实际案例，引发学生对会计英语的兴趣，介绍本节课的教学目标和内容。

2. 知识讲解：讲解本节课的主要知识点，包括会计基本概念、会计科目与账户、会计报表等，并结合实际案例进行分析。

会计英文教案模板范文初中

教学目标：1. 学生能够理解并运用会计六要素的基本概念。

2. 学生能够识别和区分资产、负债、所有者权益、收入、费用和利润。

3. 学生能够通过实例分析会计要素在财务报表中的作用。

4. 学生能够用英语进行简单的会计术语交流。

教学时间：1课时教学对象：初中一年级教学重点：- 会计六要素的定义和分类- 会计要素在财务报表中的体现教学难点：- 理解会计要素之间的相互关系- 用英语准确表达会计术语教学准备：- 教学PPT- 会计六要素相关图片和案例- 英文词典- 白板或投影仪教学步骤：一、导入（5分钟）1. 以一个简短的英文故事引入会计的概念，激发学生的学习兴趣。

2. 提问：What is accounting? Why is it important?二、新课讲授（20分钟）1. 展示PPT，介绍会计六要素：资产（Assets）、负债（Liabilities）、所有者权益（Owner's Equity）、收入（Revenue）、费用（Expenses）和利润（Profit）。

2. 通过图片和案例，解释每个要素的定义和特征。

3. 引导学生区分资产负债表要素和利润表要素。

4. 用英语解释会计要素之间的相互关系，如：收入增加会提高所有者权益，费用增加会降低利润等。

三、互动练习（15分钟）1. 分组讨论：让学生根据所学内容，用英语列出会计六要素的例子。

2. 案例分析：提供一份简单的财务报表，让学生识别并解释其中的会计要素。

3. 角色扮演：模拟会计工作场景，让学生用英语进行简单的会计术语交流。

四、总结与作业（10分钟）1. 总结本节课的重点内容，强调会计六要素的重要性。

2. 布置作业：让学生用英语撰写一篇简短的会计报告，介绍会计六要素及其在财务报表中的作用。

教学评价：1. 课堂参与度：观察学生在课堂上的表现，如提问、回答问题、分组讨论等。

2. 作业完成情况：检查学生的作业，评估其对会计六要素的理解和应用能力。

财务英语课程设计

财务英语课程设计一、课程目标知识目标：1. 学生能够掌握并正确运用财务英语专业词汇，如资产、负债、收入、支出等；2. 学生能够理解并分析财务报表的基本结构，包括资产负债表、利润表和现金流量表；3. 学生能够了解并描述企业财务活动的基本流程，如筹资、投资、融资等。

技能目标：1. 学生能够运用财务英语进行基本的财务数据分析和报告撰写；2. 学生能够运用所学知识解决实际财务问题，进行简单的财务决策；3. 学生能够通过小组合作和讨论，提高财务英语听说读写综合运用能力。

情感态度价值观目标：1. 学生能够培养对财务英语的兴趣，提高学习热情，树立正确的学习态度；2. 学生能够认识到财务知识在实际生活中的重要性，增强学习的积极性和主动性；3. 学生能够通过学习财务英语，培养团队协作意识，提升跨文化沟通能力。

课程性质：本课程为专业英语课程，旨在帮助学生掌握财务英语知识，提高实际应用能力。

学生特点：学生为高中年级学生，具备一定的英语基础，对财务知识有一定了解。

教学要求：结合学生特点和课程性质，采用任务型教学法和情境教学法，注重培养学生的实践能力和综合素质。

在教学过程中，关注学生的个体差异，激发学生的学习兴趣，提高教学效果。

通过本课程的学习，使学生能够达到上述课程目标，为未来的学习和工作打下坚实基础。

二、教学内容本课程教学内容主要包括以下几部分：1. 财务英语基础知识：介绍财务英语的基本概念、专业词汇和表达方式，涵盖会计学基础、财务报表分析等内容。

参考教材相关章节，梳理重点知识点，为学生奠定扎实的理论基础。

2. 财务报表解读：详细讲解资产负债表、利润表和现金流量表的结构和内容，使学生能够熟练阅读和分析财务报表，掌握财务状况和经营成果的评价方法。

3. 财务活动流程：介绍企业筹资、投资、融资等财务活动的流程和关键环节，结合实际案例，帮助学生了解企业财务管理的运作机制。

4. 财务英语听说读写技能训练：通过听力、口语、阅读和写作练习，提高学生在实际场景中运用财务英语进行沟通和交流的能力。

会计英语第二版课程设计

会计英语第二版课程设计课程简介《会计英语》是一门面向会计专业学生的概念性英语课程。

本课程旨在帮助学生掌握会计学基本概念及其英语表述，并提高学生的听说读写能力。

课程目标通过学习本课程，学生应达到以下目标：1.掌握会计学基本概念及其英语表述；2.熟练掌握英语听说读写能力；3.能够阅读和理解会计领域相关的英文文献及材料；4.能够使用英语进行口头和书面交流，在跨文化环境下表达并解决问题。

课程教学内容第一章会计基础1.1 会计基本概念1.2 会计基本制度1.3 会计核算基础第二章财务会计2.1 财务报表2.2 资产负债表2.3 利润表和现金流量表第三章管理会计3.1 成本会计3.2 预算管理3.3 绩效评价第四章税务会计4.1 税收基本原理4.2 税务管理4.3 税务筹划第五章国际会计5.1 国际会计准则5.2 国际财务报告5.3 国际税务管制课程教学方法本课程采用多种教学方法，包括讲授、讨论、案例分析、小组合作学习、听力练习、口语演练、阅读理解等。

教师应根据具体教学内容和学生需求，合理组织和安排教学方法。

课程考核方式本课程评价方式包括平时成绩和期末考试。

其中，平时成绩占50%，包括听力、口语、阅读学习任务和小组合作学习等；期末考试占50%，考查学生对本课程内容的掌握和理解。

课程参考资料1.Warren C.S., Reeve J.M. and Duchac J.E. (2016). FinancialAccounting, 25th Edition. Cengage Learning.2.Horngren C.T., Datar S.M. and Rajan M.V. (2015). CostAccounting: A Managerial Emphasis, 14th Edition. Prentice Hall.3.Bertrand M.L. and Robb J.K. (2016). International Accountingand Multinational Enterprises, 7th Edition. South-Western CollegePub.4.王华清等编 (2018). 会计英语, 第二版. 清华大学出版社。

(财务会计)会计英语教案

asset capitalization,depreciation and amortization
Monetary Unit Assumption货币计量假设
Periodicity Assumption会计分期假设
1.8.2Basic Accounting Principles
Historical Cost Principle历史成本原则-reliable
acquisition costs fair market value
Revenue recognit accounting权责发生制
-cash basis accounting收付实现制
Matching Principle配比原则
1.6.4Auditing Standard-Setting Bodies
1.8Accounting Conceptual Framework
1.8.1Basic Accounting Assumptions
Business Entity Assumption会计主体假设假设
GoingConcern Assumption持续经营假设
Full Disclosure Principle充分揭露原则
1.8.3Basic Accounting Constraints
Objectivity Principle客观性原则
Materiality Principle重要性原则
Consistency Principle一致性原则
Prudent Principle谨慎性原则
Generally Accepted Accoungting Principles(GAAPs)公认会计准则
1.4.2Management accounting

会计英语备课教案

一、教案基本信息教案名称：会计英语备课教案课时安排：45分钟教学目标：1. 学生能够理解并运用基本的会计英语术语。

2. 学生能够阅读并理解简单的会计英文文献。

3. 学生能够进行基本的会计英语交流。

教学方法：1. 讲授：讲解会计英语的基本术语和概念。

2. 互动：引导学生进行会计英语的实际应用和交流。

3. 阅读：阅读和分析会计英文文献，提高学生的阅读理解能力。

教学内容：1. 会计基本概念和术语的英文表达。

2. 会计凭证、账簿和财务报表的英文表达。

3. 会计核算和会计分析的基本概念和术语的英文表达。

二、教学过程1. 导入：介绍会计英语的重要性和应用范围。

2. 讲解：讲解会计英语的基本术语和概念，如资产、负债、所有者权益等。

3. 练习：学生进行会计英语术语的练习，加深对术语的理解和记忆。

4. 阅读：学生阅读和分析会计英文文献，提高阅读理解能力。

5. 交流：学生进行会计英语的交流，巩固所学知识。

三、教学评价1. 课堂参与度：观察学生在课堂上的积极参与程度和表现。

2. 练习完成情况：检查学生完成会计英语术语练习的情况。

3. 阅读理解：评估学生在阅读和分析会计英文文献时的理解能力。

4. 交流表现：评估学生在会计英语交流中的表现和应用能力。

四、教学资源1. 教材：会计英语教材或相关书籍。

2. 课件：制作精美的会计英语术语和概念的课件。

3. 文献：选取一些会计英文文献供学生阅读和分析。

五、教学延伸1. 深入学习：引导学生深入学习更高级的会计英语术语和概念。

2. 实践应用：鼓励学生在生活中实际应用会计英语，如阅读和理解财务报表等。

3. 交流与合作：组织学生进行会计英语的交流和合作，提高团队合作能力。

六、教学活动设计1. 导入活动：通过展示企业的财务报表，引导学生思考会计英语在实际工作中的应用。

2. 小组讨论：将学生分成小组，讨论会计英语在企业运营中的重要性。

3. 角色扮演：学生分组进行角色扮演，模拟会计工作中的英语交流场景。