财务会计双语教学 Financial Accounting Weygandt Kieso Kimmel ch07

合集下载

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：。

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。

财务会计双语教学 Financial Accounting Weygandt Kieso Kimmel ch02

COMMON STOCK
Date 2006 Sept. 1 Explanation Ref. J1 Debit Credit 15,000
NO. 25 Balance 15,000
Transaction information is transferred to the individual ledger accounts affected.
Retained Earnings
Cash
Notes Payable
STUDY OBJECTIVE 6
POSTING
Posting is the process of transferring entries from the journals to specific accounts in the General Ledger
COMMON STOCK/RETAINED EARNINGS
Debits
Decrease equity
Credits
Increase equity
NORMAL BALANCE OF
STOCKHOLDERS EQUITY
COMMON STOCK/RETAINED EARNINGS
Decrease Debit
Illustration 2-16
Individual Assets
Equipment Land Supplies
Individual Liabilities
Interest Payable Salaries Payable Accounts Payable
Individual Stockholders’ Equity Salaries Payable Fees Earned Common Stock

财务会计双语教学 Financial Accounting Weygandt Kieso Kimmel ch12

STUDY OBJECTIVES
After studying this chapter, you should understand:
Corporate characteristics How to record the issuance of common stock Entries for cash dividends and stock dividends Content of retained earnings statement
STUDY OBJECTIVE 3
ACCOUNTING FOR TREASURY STOCK
Treasury stock is a corporation's own stock that has been reacquired es purchase treasury stock?
Date
1/1/xx Cash Common Stock
Paid-in capital in excess of par value (record issuance in excess of par)
Account
Debit
5,000
Credit
1,000
4,000
REVIEW QUESTION
Financial Accounting, 5e
Weygandt, Kieso, & Kimmel
Prepared by Kurt M. Hull, MBA CPA California State University, Los Angeles
John Wiley & Sons, Inc.
CHAPTER 12 CORPORATIONS
STOCKHOLDERS EQUITY SECTION WITH NO TREASURY STOCK

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。

财务会计双语教学

The bonds pay $2,000 interest on July 1 and January 1 ($50,000 x 8% x ½). The July 1 entry is:
Date July 1 Account Titles and Explanation Cash Interest Revenue (To record receipt of interest on Doan Inc. bonds) Debit Credit
Consolidated financial Statements Valuation of debt and stock investments Short-term vs. long-term investments
STUDY OBJECTIVE 1 WHY CORPORATIONS INVEST Reason
2,000 2,000
It is necessary to accrue $2,000 interest earned since July 1 at year-end. The December 31 entry is:
Date Dec. 31 Account Titles and Explanation Interest Receivable Interest Revenue (To accrue interest on Doan Inc. bonds) Debit Credit
The entry to record the sale and recognize the gain is:
Date Jan. 1
Account Titles and Explanation
Debit 58,000
Credit 54,000 4,000

财务会计双语教学 Financial Accounting Weygandt Kieso Kimmel ch08

Cash is reconciled at the beginning and end of the shift.
SEGREGATION OF DUTIES
• Related activities should be assigned to different employees • Record-keeping separate from custody
ESTABLISHING THE FUND
• Two steps to establish a petty cash fund
1 appoint a responsible custodian who will be responsible 2 determine the size of the fund (to cover 3-4 weeks)
INTERNAL CONTROL FOR CASH RECEIPTS
• Register tapes, remittance advices and deposit slips
• Cash should be stored in safes and bank vaults • Access to storage areas should be limited to authorized personnel • Cash registers should be used in executing over-the-counter receipts
Illustration 8-1
ESTABLISHMENT OF RESPONSIBILITY
Control is most effective when only one person is responsible for a given task.

财务会计双语教学的几点思考

财务会计双语教学的几点思考作者：暂无来源：《中国乡镇企业会计》 2011年第12期杨颖一、双语教学概念界定目前，我国所指的双语教学是指除汉语外，用一门外语作为课堂主要用语进行学科教学（绝大部分是用英语），要求用正确流利的英语进行知识的讲解，但不绝对排除汉语，避免由于语言滞后造成学生的思维障碍。

教师应借助非语言行为，形象、直观地帮助学生理解教学内容，以降低学生在英语理解上的难度。

而高等教育所指的双语教学主要指同时采用汉语和英语，课堂讲授英文原版教材内容的教学制度。

借鉴于国内外对双语教学的定义，根据高等教育特点及会计专业的特点，本文对会计专业课程双语教学作以下界定：为提高学生专业外文文献资料的阅读能力和简单文献综述的撰写能力，加深学生对国外先进的专业知识体系、思想方法、理论与实践的前沿动态的了解与理解，采用英文教材，同时使用中文和英文开展的专业教学。

二、财务会计开展双语教学的必要性（一）会计双语教学是经济全球化宏观环境下的必然选择，是培养创新人才的需要在国际化、信息化、全球化的大背景下，要想提高综合国力，关键在于科技创新，人才创新。

为了培养能够顺利进行国际交流、及时了解本专业的最新动态，并对其进行较为精确解读的会计人才，实施双语教学就成为会计专业教学的必然趋势。

（二）实施会计双语教学符合我国高等教育体制改革的要求2001年8月17日教育部颁发了《关于加强高等学校本科教学工作提高教学质量的若干意见》的通知明确要求“本科教育要创造条件使用英语等外语进行公共课和专业课教学。

对高新技术领域的生物技术、信息技术等专业，以及为适应我国加入WTO后需要的金融、法律等专业，更要先行一步，力争三年内，外语教学课程达到所开课程的5%~10%。

”教育部五年一轮的本科教学水平评估也将双语教学作为重要的评估指标之一。

双语教学无疑已成为高教改革的重要举措之一，也成为全国各高校推进素质教育的新着陆点。

财务会计作为一门外向性、国际性特征明显的专业核心课程，在教学过程中实施双语教学，可以培养出既熟悉国际会计惯例又能运用某种外语从事财会工作的综合性会计人才。

Financial Accounting (5th) Weygandt, Kieso, Kimmel

QUESTIONS ASKED BY INTERNAL USERS • Is cash sufficient to pay bills • Can we afford to give employee pay raises this year • What is the cost of manufacturing each unit of product • Which product line is the most profitable
Public Sector (SEC) Private Sector (AICPA) (IMA) GAAP
Private Sector (FASB)
Reliable information
• Investors and creditors need relevant and reliable information about a company. • But is the accounting information of the company reliable?
ETHICS 道德
• Ethics in accounting are so important! • Most corporations also set standards of ethical conduct for employees. • Truth is always better than dishonesty in accounting, in business, and in life
THE ACCOUNTING PROCESS
Communication Identification Recording
Accounting Reports
Prepare accounting reports

财务会计双语教学 Financial Accounting Weygandt Kieso Kimmel ch14

The objective: to determine net cash flow during the period, which should match the change in cash during the period
INDIRECT METHOD
Net income Adjustments to reconcile net income to cash flow from operations 145,000
XX XXX XX
XXX
XX XXX XXX XXX XXX
XXX
INFORMATION REQUIRED TO PREPARE CASH FLOW STATEMENT
Needed to prepare cash flow statement:
Comparative balance sheet Current income statement Additional information. The SCF deals with cash receipts and payments, so the accrual concept is not used in the preparation of the SCF.
STEPS IN PREPARING CASH FLOW STATEMENT
STUDY OBJECTIVE 3
INDIRECT METHOD
Cash flow from operating activities Cash flow from investing activities Cash flow from financing activities Net change in cash Beginning cash & equivalents X (X) X X X The operating section reconciles NET INCOME with CASH FLOW FROM OPERATIONS

西方财务会计培训教材(英文版)

Format of the Income Statement
Elements of the Income Statement
Expenses – Outflows or other using-up of assets or incurrences of liabilities that constitute the entity’s ongoing major or central operations.
LO 2 Prepare a single-step income statement.
Multiple-Step Format
Background
Separates operating transactions from nonoperating transactions. Matches costs and expenses with related revenues. Highlights certain intermediate components of income that analysts use.
LO 3 Prepare a multiple-step income statement.
Multiple-Step Format
Income Statement Sections
1. Operating section 2. Nonoperating section 3. Income tax 4. Discontinued operations 5. Extraordinary items 6. Earnings per share
Administrative expense
43,000
Interest expense

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

财务管理财务会计会计学基础双语讲义

财务管理财务会计会计学基础双语讲义choiceshehas?Suchaswhichpany?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。

Textbook:IntroductionHowtousethisbook参见part1.ppt第二课程段：教师讲解（60分钟）1．以教材内容为主讲授相关概念，注意讲授中尽量结合日常生活中的事例，使抽象的概念变得浅显易懂。

KeyTerms:accounting,financialstatement,balancesheet,accountingelement,assets,liabilities,equity,accountingequation,thedual-aspectconcept,creditor,investor,themoney-measurementconcept,theentityconcept.2．依据教材特点，边讲边练。

从1-1至1-55，共55小段。

具体内容参见教材及幻灯片。

第三课程段：学生实战（35分钟）1．对教材中出现的实例，由学生自己动手解决问题。

如：1-15，1-16，1-20，1-22，1-23，1-28，1-35，1-36，1-44,etc.2．教师提供部分练习素材，供学生讨论、练习。

并找两名同学在黑板上练习。

3．教师总结本章重点、难点，再次讲解学生在实务练习中存在的问题。

第四课程段：布置课后作业（10分钟）Homework:✶ReviewPart1✶CompletePosttext1onpage229byyourself✶Checktheansweronpage245.✶ReviewPart1again.✶Doexercises1to4.✶PleasepreparingPart2.Exercise11.Junehasabusinesswithassetsintheamountof$60,000andliabilitiesthattotal$35,000.Whatistheamountofherowner’sequity?2.Black’sbusinesshasassetsof$80,000andowner’sequityof$42,000.How mucharetheliabilitiesofhispany?3.SharlaKnox’shasabusinesswithliabilitiesthattotal$21,000andowner ’sequityintheamountof$72,000.Whatisthetotaloftheassets?Exercise2DanPike’spanyhasthefollowingaccountbalanceasofOctober31,2001:Cash$25,000AccountsPayable$5,000Equipment50,000DanPike,capital100,000Automobile36,780DanPike,Drawing15,000Retainedearnings21,780Required:PrepareabalancesheetinaccountformasofOctober31,2001.Exercise3ThetotalassetsandtotalliabilitiesofToys“R”UsInc．andEsteeLauderCompaniesInc.follow．Toys‘‘R’UsEsteeLauderCompanies(in millions) (in millions)Assets$8,003$3,219Liabilities4,5851,867Required:Determinethestockholders’equityofeachpany.Exercise4Determinethemissingamounts(inmillions)forthe2001balancesheets(sum marizedbelow)forTheLimitedInc．，FederalExpressCorporation，andEastmanKodakCo．FederalEastmanThe Limited Express KodakAssets$4,088(b)$13,362Liabilities(a)$5,32310,468Stockholders’equity2,3174,248(C)Part2MoreAbouttheBalanceSheet所需课时：3课时授课时间：2005.9.2910.10课程目标：1．理解并掌握以下会计原则：---持续经营原则---资产计价原则成本（历史成本）市价（公允价格）2．进一步了解和认识资产负债表3．明确资产负债表各具体项目的含义--课程设计：第一课程段：复习前章要点（20分钟）1．会计的定义及特点2．资产负债表的基本要素3．会计基本要素的概念4．会计等式5．3个会计原则第二课程段：教师讲解（70分钟）1以教材内容为主讲授相关概念，并结合企业是计和日常生活中的实例，使抽象的概念变得浅显易懂。

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—财务会计(双语版·第四版)》教师教学课件全编

outflow
内部信息使用者外部信息使用者税务会计税务筹划所得税申报表偿债能力清偿偿债能力流入流出
例：an inflow of bank deposits 银行存款的增加
Reading Comprehension
Main Ideas 1.Definition of Accounting
企业企业公司商号涉及与…有关（普遍）通用的标准提高放大感兴趣回报报酬回收收回财务状况财务进展
internal users external users tax accounting tax planning income tax return debt-paying ability liquidity cash flow inflow
of future cash flows. d. Information that is useful in making investment and credit decisions.
5. Which of the following are important factors in ensuring the integrity of accounting information?
a. Your personal life. b. The business of your friend, who plans to be a farmer. c. The business life of another friend, who plans a career in sales.
a. Institutional factors, such as standards for preparing information. b. Professional organizations, such as the American Institute of CPAs.

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

2000
2001 2002
STUDY OBJECTIVE 4
BASIC ACCOUNTING ASSUMPTIONS
Monetary unit Economic entity Time period Going concern
MONETARY UNIT ASSUMPTION
Only transaction data that can be expressed in terms of money be included in the accounting records.
Conservatism
$ $
$
$
$ $
$
$
$
For small amounts, GAAP does not have to be followed.
When in doubt, choose the solution that will be least likely to overstate assets and income.
ACCOUNTING PRINCIPLES
STUDY OBJECTIVES
After studying this chapter, you should understand:
GAAP & the conceptual framework Objectives of financial reporting Qualitative characteristics & financial statement elements Basic accounting principles Accounting constraints How to analyze classified financial statements Accounting principles used in international operations
REVENUE RECOGNITION PRINCIPLE
Revenue should be recognized in the accounting period in which it is earned. When a sale is involved, revenue is recognized at the point of sale.
Revenue should be recognized in the accounting period in which it is earned (generally at point of sale). Cost
Delivery
Advertising
Utilities
Expenses should be matched with revenues
Revenue Recognition
Costs At end of production At point of sale
Matching
Matching Sales Revenue
Materials
During production
At time cash received
Labor
Operating Expenses
COST
is reliable because it is:
PRICE PAID or ASSETS SACRIFICED or COMMITMENT MADE
OBJECTIVELY MEASURABLE and FACTUAL and VERIFIABLE
BASIC ACCOUNTING PRINCIPLES
Body/Data
Notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES USUALLY THE FIRST FOOTNOTE
COST PRINCIPLE
Requires assets to be recorded at cost.
COST
is relevant because it represents:
Financial Accounting, 5e
Weygandt, Kieso, & Kimmel
Prepared by Kurt M. Hull, MBA CPA California State University, Los Angeles
John Wiley & Sons, Inc.
CHAPTER 7
FINANCIAL REPORTING OBJECTIVES
To provide information:
1 Useful to those making investment and credit decisions. 2 Helpful in assessing future cash flows. 3 That identifies the economic resources, the claims to those resources, and the changes in those resources and claims.
MATCHING PRINCIPLE
Expenses are matched with revenues in the period in which efforts are made to generate revenues. Types of costs
Expired Costs
Generate revenues only in the current accounting period.
2003
QTR 1 QTR 2 QTR 3 QTR 4 JAN APR JUL OCT
2005
FEB MAY AUG NOV MAR JUN SEPT DEC
2007
GOING CONCERN ASSUMPTION
The enterprise will continue in operation long enough to carry out its existing objectives.
GM
FORD
CONSISTENCY
CONSISTENT INFORMATION
• Companies should use the same accounting principles from year to year. • Changes in accounting principles must be justifiable.
Circumstances and events that make a difference to financial statement users should be disclosed.
BASIC ACCOUNTING CONSTRAINTS
Study Objective 6
Materiality
Basic accounting assumptions
STUDY OBJECTIVE 1
GAAP & CONCEPTUAL FRAMEWORK
GAAP is a set of standards and rules recognized as a general guide for financial reporting supported by:
Hiring an employee
Paying an employee
Do not record
Record
ECONOMIC ENTITYASSUMPTION
BMW
The activities of the entity are to be kept separate and distinct from the activities of the owner and all other economic entities.
\
Assets – Liabilities = Stockholders’ Equity
STUDY OBJECTIVE 3
QUALITATIVE CHARACTERISTICS Useful information is: RELEVANT RELIABLE COMPARABLE CONSISTENT
Full Disclosure
* Financial Statements * Balance Sheet * Income Statement * Retained Earnings Statement * Cash Flow Statement
Assets should be recorded at cost.
Benz
Economic events can be identified with a particular unit of accountability
TIME PERIOD ASSUMPTION The economic life of a business can be divided into artificial time periods
RELEVANCE
RELEVANT INFORMATION:
• Makes a difference in a decision. • Has predictive value and feedback value. • Is timely.
RELIABILITY
RELIABLE INFORMATION
Provides No Apparent Future Benefits
Provides Future Benefit
ቤተ መጻሕፍቲ ባይዱ
Cost Incurred
Benefits Decrease
Asset
Expense
FULL DISCLOSURE PRINCIPLE