会计专业教学大纲及主干课程 英文版
大学会计专业英语教材
大学会计专业英语教材IntroductionThe study of accounting plays a crucial role in the field of business and finance. In order to fully comprehend the complex world of accounting, it is essential for students to have a solid understanding of the subject in both their native language and English. This article aims to discuss the importance of English language proficiency in the context of studying accounting at the university level. It will also outline the contents and structure of a comprehensive English textbook designed specifically for students majoring in accounting.Section 1: Importance of English Proficiency in Accounting1.1 Globalization and International BusinessIn today's interconnected business world, multinational corporations operate across borders, making English the lingua franca of international commerce. Accountants need to possess strong English language skills to effectively communicate financial information and interact with clients and colleagues from different linguistic backgrounds.1.2 Access to International Accounting StandardsEnglish proficiency is indispensable for accountants to access and comprehend international accounting standards such as the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP) used in English-speaking countries. Fluencyin English empowers students to stay up-to-date with the latest accounting practices and guidelines.Section 2: Designing an Effective Accounting English Textbook2.1 Language Proficiency BuildingThe textbook should include a variety of language-building exercises focusing on vocabulary, grammar, and reading comprehension specific to accounting terminology and concepts. These exercises can incorporate authentic materials such as financial reports, case studies, and academic articles to enhance real-world application.2.2 Listening and Speaking SkillsAccountants must be able to understand and participate in professional conversations, presentations, and meetings. The textbook should provide listening and speaking activities that simulate typical accounting scenarios, allowing students to practice their skills in a structured environment.2.3 Writing and Analytical SkillsWritten communication is a fundamental aspect of accounting. The textbook should emphasize the development of writing skills, particularly in composing financial reports, memos, and business correspondence. Exercises promoting critical thinking and data analysis should also be included to strengthen students' analytical abilities.2.4 Practical ApplicationsTo facilitate practical application of accounting knowledge, the textbook should incorporate case studies, group projects, and interactive exercises.These activities immerse students in real-world scenarios, enabling them to apply accounting principles to solve problems, make decisions, and analyze financial data.Section 3: Structure of a Comprehensive Accounting English Textbook3.1 Unit OrganizationThe textbook should be divided into thematic units, covering topics such as financial accounting, managerial accounting, auditing, and taxation. Each unit should be further divided into subtopics, allowing for systematic learning and easy reference.3.2 Clear Explanations and ExamplesThe textbook should provide clear explanations of accounting concepts and principles, supported by relevant examples and illustrations. These explanations should be concise, yet comprehensive, making complex topics more accessible to students.3.3 Practice Exercises and AssessmentsEach unit should include a variety of practice exercises and assessments, ranging from multiple-choice questions to problem-solving tasks. These exercises help students reinforce their understanding, test their knowledge, and monitor their progress.3.4 Supplementary ResourcesTo enhance students' learning experience, the textbook should offer supplementary resources such as online resources, audio materials, and interactive quizzes. These resources provide additional practiceopportunities, enrich the learning process, and cater to diverse learning styles.ConclusionIn conclusion, a comprehensive English textbook tailored specifically for university students majoring in accounting is essential in equipping them with the necessary language proficiency and accounting skills. Such a textbook should focus on building language competency, while integrating practical applications and providing a structured learning experience. By mastering English in the context of accounting, students will be well-prepared to navigate the global business landscape and pursue successful careers in the field.。
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：。
《基础会计学》教学大纲-中译英翻译样本
《基础会计学》教学⼤纲-中译英翻译样本《基础会计学》教学⼤纲学时：54 学分：3⼀、课程性质本课程是⾯向南京农业⼤学经济、管理类专业本科⽣开设的⼀门专业必修课。
课程编号：1622课程名称：基础会计学英⽂名称：Fundamental Accounting⾯向专业：会计、农经、电⼦、⾦融、营销、⼈⼒、国贸主要内容：本课程主要介绍会计的⽬标、职能、对象、基本假设、⼀般原则、会计确认与计量等会计学基本理论；会计科⽬、会计账户、会计凭证、会计账簿、会计报告等会计基本知识；设置会计科⽬和账户、填制和审核会计凭证、登记会计账簿、编制会计报告等会计基本⽅法。
⼆、教学⽬的和要求通过本课程教学，使学⽣掌握会计学的基本理论、基本知识和基本⽅法，为进⼀步学习财务会计课程及相关学科打下坚实的基础。
具体要求是：（⼀）了解会计的产⽣和发展的历史、会计学的主要内容，了解会计的⽬标、职能和对象；（⼆）理解会计基本假设、掌握会计⼀般原则，掌握会计确认和计量的基本知识；（三）掌握会计核算的基本⽅法，对企业发⽣的基本经济业务能够进⾏正确的会计处理；（四）了解会计⼯作组织与管理的基础知识。
三、理论教学内容和学时安排第⼀章总论（6课时）第⼀节会计与会计学⼀、会计的定义⼆、会计的产⽣和发展三、会计学的主要内容第⼆节会计的⽬标和职能⼀、会计的⽬标⼆、会计的职能第三节会计的对象和⽅法⼀、会计的对象⼆、会计的⽅法第四节会计的基本假设和⼀般原则⼀、会计基本假设⼆、会计⼀般原则第⼆章会计确认和计量（3课时）第⼀节会计确认⼀、初次确认和再次确认⼆、会计确认的标准三、会计要素的确认第⼆节会计计量⼀、会计计量与会计确认⼆、会计计量单位三、会计计量基础第三章会计科⽬和账户（3课时）第⼀节会计科⽬⼀、会计科⽬的概念⼆、会计科⽬的设置原则三、会计科⽬的分类第⼆节会计账户⼀、会计账户的概念和分类⼆、账户的基本结构第四章借贷复式记账（6课时）第⼀节借贷记账法的理论基础⼀、单式记账和复式记账⼆、会计基本等式第⼆节借贷记账法的基本内容⼀、记账符号⼆、账户类别及其结构三、记账规则四、试算平衡第五章会计凭证（3课时）第⼀节会计凭证概述⼀、会计凭证的概念和种类⼆、会计凭证的作⽤第⼆节原始凭证⼀、原始凭证的基本内容⼆、原始凭证的填制要求三、原始凭证的审核内容第三节记账凭证⼀、记账凭证的基本内容⼆、记账凭证的填制要求和⽅法三、记账凭证的审核内容第六章会计账簿（4课时）第⼀节会计账簿概述⼀、会计账簿的概念和意义⼆、会计账簿的种类第⼆节会计账簿的格式和登记⽅法⼀、⽇记账⼆、总分类账三、明细分类账四、总分类账户和明细分类账户的平⾏登记第三节记账的规则⼀、账簿启⽤规则⼆、账簿登记规则三、错账更正⽅法第四节对账与结账⼀、对账⼆、结账第七章企业基本经济业务的核算（15课时）第⼀节资⾦筹措业务的核算⼀、账户设置⼆、核算举例第⼆节采购业务的核算⼀、账户设置⼆、核算举例第三节⽣产业务的核算⼀、账户设置⼆、核算举例第四节销售业务的核算⼀、账户设置⼆、核算举例第五节利润及其分配的核算⼀、账户设置⼆、核算举例第⼋章财产清查（3课时）第⼀节财产清查概述⼀、财产清查的意义和种类⼆、财产物资的盘存制度第⼆节财产清查的⽅法⼀、实物财产的清查⼆、货币资⾦的清查三、往来款项的清查第三节财产清查的会计处理⼀、账户设置⼆、核算举例第九章财务报告（8课时）第⼀节财务报告概述⼀、财务报告的概念和意义⼆、财务报告的种类三、财务报告的编制要求第⼆节资产负债表⼀、资产负债表的作⽤⼆、资产负债表的结构和内容三、资产负债表的编制⽅法第三节第三节利润表⼀、利润表的作⽤⼆、利润表的结构和内容三、利润表的编制⽅法四、利润分配表第四节第四节现⾦流量表⼀、现⾦流量表的作⽤⼆、现⾦流量表的结构和内容三、现⾦流量表的编制⽅法第五节第五节财务报告分析⼀、偿债能⼒分析⼆、营运能⼒分析三、获利能⼒分析第⼗章会计⼯作组织与管理（3课时）第⼀节会计⼯作组织的意义和原则⼀、会计⼯作组织的意义⼆、会计⼯作组织的原则第⼆节会计机构与会计⼈员⼀、会计机构⼆、会计⼈员第⼀节第⼀节会计法规⼀、会计法规体系⼆、会计法三、会计准则四、会计制度第四节会计档案管理⼀、会计档案的意义⼆、会计档案的⽴卷与归档三、会计档案的保管和调阅四、会计档案的销毁第五节会计电算化⼀、会计电算化概述⼆、会计电算化的特点译⽂：TeachingProgram on Fundamental AccountingCredit Hours: 54 Credits: 3I.Nature of the CourseThe course is a major required course for the undergraduatesin economic and management departments of Nanjing Agricultural University.Course No. 1622Course Name: Fundamental AccountingCourse Name in English: Fundamental AccountingOriented Majors: accounting, agriculturaleconomy, electronics, finance, marketing, human resources and internationaltrade Main Contents: the course mainly introduces the accounting objectives,functions, objects, fundamental assumptions, general principles, accountingconfirmation and measurement and other fundamental accounting theories;accounting subjects, accounts, documents, books, reports and other fundamentalaccounting knowledge; establishing accounting subjects and accounts, fillingout and verifying accounting documents, recording accounting books, preparingaccounting reports and other fundamental accounting methods.II.Teaching Goal and RequirementsThe course aims to allow the students to master fundamental accountingtheories, knowledge and methods, laying solid foundation for further learning financialaccounting and relevant courses, with specific requirements as follows:(I) Learn the creating and developing historyof accounting, the main contents of accounting and the objectives, functionsand objects of accounting;(II) Understand the fundamental assumptions ofaccounting, and master the general principles of accounting and the fundamentalknowledge on accounting confirmation and measurement;(III) Master the fundamental methods of accountingverification, capable of making correct accounting treatment for thefundamental economic business in enterprises.(IV) Understand the fundamental knowledge on theorganization and management of accounting works.III.Arrangement of Contents and Credit Hours of Theoretical Teaching Chapter I GeneralInstruction (6 credit hours)Section 1 Accounting and AccountancyI. Definition ofAccountingII. Creation andDevelopment of AccountingIII. Main Contentsof AccountancySection 2 Objectives and Functions of AccountingI. Objectives ofAccountingII. Functions ofAccountingSection 3 Objects and Methods of AccountingI. Objects ofAccountingII. Methods ofAccountingSection 4 Fundamental Assumptions and GeneralPrinciples of AccountingI. FundamentalAssumptions of AccountingII. GeneralPrinciples of AccountingChapter II Accounting Confirmationand Measurement (3 credit hours) Section 1 Accounting ConfirmationI. Initial Confirmationand Secondary ReconfirmationII. Standards forAccounting ConfirmationIII. Confirmationof Accounting ElementsSection 2 Accounting MeasurementI. AccountingMeasurement and Accounting ConfirmationII. Units ofAccounting MeasurementIII. Basis forAccounting MeasurementChapter III AccountingSubjects and Accounts (3 credit hours)Section 1 Accounting SubjectsI. Concept ofAccounting SubjectsII. EstablishingPrinciples of Accounting SubjectsIII. Classificationof Accounting SubjectsSection 2 Accounting AccountsI. Concept andClassification of Accounting AccountsII. FundamentalStructure of AccountsChapter IV Debit-CreditDouble Entry Bookkeeping (6 credit hours)Section 1 Fundamental Theory of Debit-CreditBookkeepingI. Single EntryBookkeeping and Double Entry BookkeepingII. FundamentalAccounting EquationsSection 2 Basic Contents of Debit-Credit BookkeepingI. BookkeepingSymbolsII. Types andStructures of AccountsIII. Bookkeeping RulesIV. Trial BalanceChapter V AccountingDocuments (3 credit hours)Section 1 Overview of Accounting DocumentsI. Concept and Types of Accounting DocumentsII. Functions of Accounting DocumentsSection 2 Original DocumentsI. Basic Contents of Original DocumentsII. Filling-out Requirements of Original DocumentsIII. Verification Contents of Original DocumentsSection III Bookkeeping VouchersI. Basic Contents of Bookkeeping VouchersII. Filling-out Requirements and Methods ofBookkeeping VouchersIII. Verification Contents of Bookkeeping VouchersChapter VI Accounting Books(4 credit hours)Section 1 Overview of Accounting BooksI. Concept and Meaning of Accounting BooksII. Types of Accounting BooksSection 2 Formats and Recording Methods of AccountingBooksI. JournalII. General LedgerIII. Detailed LedgerIV.Parallel Recording of General Ledger Account and Detailed Ledger AccountSection 3Bookkeeping RulesI. Book Opening RulesII. Book Recording RulesIII. Correction Methods of Accounting ErrorsSection 4 Reconciliation and SettlementI. ReconciliationII. SettlementChapter VII Checking ofBasic Economic Business in Enterprises (15 credit hours) Section 1 Checking of Funding BusinessI. Account SetupII. Examples of CheckingSection 2 Checking of Procurement BusinessI. Account SetupII. Examples of CheckingSection 3 Checking of Production BusinessI. Account SetupII. Examples of CheckingSection 4 Checking of Sales BusinessI. Account SetupII. Examples of CheckingSection 5 Checking of Profit and DistributionI. Account SetupII. Examples of CheckingChapter VIII PropertyInspection (3 credit hours)Section 1 Overview of Property InspectionI. Meaning and Types of Property InspectionII. Property Inventory SystemSection 2 Methods of Property InspectionI. Inspection of Physical PropertyII. Inspection of Monetary FundsIII. Inspection of Current AccountsSection 3 Accounting Treatment of Property InspectionI. Account SetupII. Examples of CheckingChapter IX Financial Report(8 credit hours)Section 1 Overview of Financial ReportI. Concept and Meaning of Financial ReportII. Types of Financial ReportIII. Preparation Requirements of Financial ReportSection 2 Balance SheetI. Functions of Balance SheetII. Structure and Content of Balance SheetIII. Preparation Methods of Balance SheetSection 3 Profit StatementI. Functions of Profit StatementII. Structure and Content of Profit StatementIII. Preparation Methods of Profit StatementIV. Statement of Profit DistributionSection 4 Cash Flow StatementI. Functions of Cash Flow StatementII. Structure and Content of Cash Flow StatementIII. Preparation Methods of Cash Flow StatementSection 5 Analysis on Financial ReportI. Analysis on Debt Paying AbilityII. Analysis on Operating AbilityIII. Analysis on ProfitabilityChapter X Organization andManagement of Accounting Works (3 credit hours) Section 1 Meaningand Principles of Accounting OrganizationsI. Meaning of Accounting OrganizationsII. Principles of Accounting OrganizationsSection 2Accounting Organ and PersonnelI. Accounting OrganII. Accounting PersonnelSection 3 Accounting Laws and RegulationsI. System ofAccounting Laws and RegulationsII. Accounting LawIII. Accounting RulesIV. Accounting SystemSection 4 Management of Accounting ArchivesI. Meaning of Accounting ArchivesII. Establishing and Filing of Accounting ArchivesIII. Keeping and Retrieval of Accounting ArchivesIV. Destruction of Accounting ArchivesSection 5Accounting by EDP (Electronic Data Processing) I. Overview of Accounting byEDPII. Characteristics ofAccounting by EDP。
课程标准模板-会计专业英语
课程标准模板-会计专业英语Course Standard Template - Accounting Major in EnglishIntroductionAccounting is a fundamental discipline in the field of business and finance. It plays a crucial role in providing financial information for decision-making and ensuring the accuracy and transparency of financial records. To meet the needs of the accounting profession and produce competent accounting professionals, a comprehensive course standard template for the accounting major in English is essential.Course Objectives1. Develop a solid foundation in accounting principles and concepts.2. Enhance communication skills in English within the context of accounting.3. Acquire knowledge and understanding of international accounting standards.4. Develop analytical and critical thinking skills for problem-solving in accounting.5. Apply ethical principles and professional standards in accounting practice.Course Structure and Content1. Core Courses1.1 Financial Accounting1.1.1 Introduction to Financial Accounting1.1.2 Financial Statements Preparation and Analysis 1.1.3 Revenue Recognition and Measurement1.1.4 Asset Measurement and Valuation1.1.5 Liabilities and Equity Measurement and Valuation 1.1.6 Financial Reporting and Disclosure1.2 Managerial Accounting1.2.1 Introduction to Managerial Accounting1.2.2 Cost Concepts and Behavior1.2.3 Cost-Volume-Profit Analysis1.2.4 Budgeting and Variance Analysis1.2.5 Performance Measurement and Reporting1.2.6 Decision Making and Relevant Information2. Professional Courses2.1 Auditing and Assurance Services2.1.1 Auditing Theory and Practice2.1.2 Audit Planning and Risk Assessment2.1.3 Internal Control Evaluation and Documentation2.1.4 Audit Evidence and Sampling Techniques 2.1.5 Audit Reporting and Communication2.2 Taxation2.2.1 Introduction to Taxation2.2.2 Individual Income Taxation2.2.3 Business Taxation2.2.4 Tax Planning and Compliance2.2.5 International Taxation2.3 Financial Management2.3.1 Introduction to Financial Management2.3.2 Financial Analysis and Planning2.3.3 Capital Budgeting and Investment Decisions 2.3.4 Financing and Capital Structure2.3.5 Risk Management and Derivatives3. Elective Courses3.1 Advanced Financial Accounting3.2 Forensic Accounting3.3 International Accounting3.4 Accounting Information Systems3.5 Ethics in Accounting3.6 Contemporary Issues in AccountingAssessment Methods1. Written Examinations: Assessing theoretical knowledge and understanding of accounting concepts and principles.2. Case Studies and Problem Solving: Assessing analytical and critical thinking skills in applying accounting concepts to real-world scenarios.3. Individual and Group Presentations: Assessing communication skills in effectively conveying accounting information to different stakeholders.4. Assignments and Projects: Assessing practical application of accounting principles and ethical considerations in accounting practice.ConclusionThe course standard template for the accounting major in English provides a comprehensive and structured curriculum to ensure students' acquisition of essential knowledge and skills in accounting. By following this template, educational institutions can develop a rigorous and standardized accounting program that prepares students for the challenges and demands of the accounting profession. With a strong foundation in accounting principles, effective communication skills, and adherence to ethical standards, graduates of this program will be equipped to succeed in diverse accounting roles in the global business environment.。
会计英语教学大纲
会计英语教学大纲一、课程简介本课程旨在帮助学生系统掌握会计英语的基本词汇、句型、语法和专业知识，提高听、说、读、写的能力，适应全球化的会计业务和财务管理需要。
二、课程目标在本课程学习结束后，学生应该具有以下能力：1.掌握会计英语的基本词汇、句型和语法规则。
2.熟练运用会计英语进行口语和书面交流。
3.能阅读和理解会计文献、财务报表等相关材料。
4.具备在跨文化环境下进行会计工作和业务沟通的能力。
三、教学内容1. 会计英语基础•英语发音和语音基础•基本英语语法和句型•会计英语常用词汇和术语解析2. 会计英语听说•畅谈会计工作和业务•交流财务报表和财务分析•解读会计政策和国际会计准则3. 会计英语阅读•阅读会计文献和专业期刊•理解会计报表和财务报告•掌握财务分析和预算管理技能4. 会计英语写作•书写会计凭证和账簿•写作会计报表和业务汇报•撰写会计研究和专业文章四、考核方式本课程采用多种方式进行考核，包括作业、考试、演讲和论文等。
具体考核方式和成绩占比如下：•出勤率：15%•课堂参与和作业：30%•期中考试：20%•期末考试：25%•个人演讲：5%•论文撰写：5%五、参考教材1.Jubb, R. A. (2003). English for accounting. Cengage LearningEMEA.2.Bussmann, H. (2001). Dictionary of accounting: English-German, German-English. Walter de Gruyter.3.Wójcik-Mazur, A. (2016). The Role of the English Languagein the Globalization of Accounting and Auditing: HistoricalBackground and Contemporary Solutions. Springer.六、教学方法本课程采用分层教学、问题驱动、案例教学和讲授相结合的教学方法。
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.。
基础会计教学大纲英文
基础会计教学大纲英文IntroductionIn today's globalized world, the ability to communicate in English is becoming increasingly important. This holds true not only for general conversation but also for specialized fields such as accounting. As a result, it is crucial to develop a comprehensive and effective curriculum for teaching basic accounting concepts in English. In this article, we will explore the key components of a well-designed syllabus for teaching accounting in English.1. Overview of AccountingThe curriculum should begin with an introduction to the fundamental principles of accounting. Students should be familiarized with the basic concepts, such as assets, liabilities, and equity. Additionally, they should understand the purpose of financial statements and the importance of accurate record-keeping.2. Financial StatementsThe next section of the syllabus should focus on the different types of financial statements. Students should learn how to prepare and interpret a balance sheet, income statement, and cash flow statement. Emphasis should be placed on vocabulary related to financial reporting, such as revenue, expenses, and net income.3. Recording TransactionsOne of the essential skills in accounting is the ability to record transactions accurately. This section should cover the principles of double-entry bookkeeping,including debits and credits. Students should practice journalizing transactions and posting them to the general ledger. Moreover, they should understand how these entries affect the financial statements.4. Inventory ManagementInventory management is a critical aspect of accounting, particularly for businesses involved in the sale of goods. Students should learn about different inventory valuation methods, such as FIFO (First-In, First-Out) and LIFO (Last-In, First-Out). They should also understand how to calculate the cost of goods sold and the impact of inventory valuation on financial statements.5. Financial AnalysisThe ability to analyze financial statements is crucial for decision-making and evaluating the financial health of a company. Students should be introduced to financial ratios, such as liquidity ratios, profitability ratios, and solvency ratios. They should learn how to interpret these ratios and use them to assess the performance and stability of a business.6. Budgeting and ForecastingBudgeting plays a vital role in planning and controlling business operations. Students should learn how to develop a budget, including revenue forecasts, expense projections, and cash flow estimates. They should also understand the importance of budget variances and how to analyze them.7. Auditing and Internal ControlsTo ensure the accuracy and reliability of financial information, students shouldbe introduced to the concepts of auditing and internal controls. They should understand the role of auditors and the importance of internal control systems in preventing fraud and errors. Additionally, they should learn about different types of audit reports and their significance.8. Ethical ConsiderationsLastly, the curriculum should address the ethical responsibilities of accountants. Students should be aware of the ethical guidelines and professional standards that govern the accounting profession. They should learn about potential ethical dilemmas and how to handle them with integrity.ConclusionDesigning a comprehensive syllabus for teaching basic accounting concepts in English is essential for preparing students for the globalized business world. By covering the key components mentioned above, students will develop a solid foundation in accounting principles, financial statement analysis, and ethical considerations. This will enable them to communicate effectively in English and make informed decisions based on financial information.。
a level 会计大纲
a level 会计大纲
A Level会计课程大纲包括以下内容：
1. 财务会计：学习财务报告、会计原则和概念、财务报表的编制和分析、交易和事项的记录、公司结构、资产和负债、权益、收入和费用等。
2. 管理会计：学习成本和预算会计、决策制定、责任会计、管理控制系统等。
3. 税法：学习公司和个人所得税、增值税、印花税等。
4. 审计：学习审计原则、审计程序、审计报告等。
5. 财务策略：学习财务策略、资本预算、投资评估、风险管理等。
6. 商业法律：学习合同法、公司法、竞争法等。
7. 信息系统：学习会计信息系统、电子记账、管理信息系统等。
8. 商业环境：学习商业环境、国际会计准则、业务流程等。
9. 财务报表分析：学习财务指标、财务比率分析、财务预测等。
10. 商业道德和社会责任：学习商业道德、企业社会责任等。
以上是A Level会计课程大纲的主要内容，通过学习这些内容，学生可以掌握会计学的知识和技能，为将来从事会计或相关领域的工作打下坚实的基础。
会计英语教学大纲
《专业英语》教学大纲课程代码：03020100学时：36学分：2课程类别：专业课适用专业：会计一、课程的性质与任务课程的性质：本课程尝试用英语讲授财经的专业知识，在帮助学生掌握财经词汇的同时，通过阅读使学生能够较为全面地学习财经方面的专业英语知识，熟悉国际财经和商业惯例，满足对外交流与合作的需要，以提升择业竞争能力，以达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的。
课程的任务：通过该课程学习，学生可以了解国际财经在投资、市场营销、电子商务、银行业、失业、WTO、保险、国际贸易、物流和通货膨胀十个方面的专业英语表述，通过听说读写四方面能力的训练，达到对财经英语基本知识的掌握。
前导课程：会计学原理、财务会计（初级）、大学英语后续课程：会计英语二、教学基本要求在教学中要按照本专业人才培养目标的要求，重点讲授课程的基本理论和基本方法，注重学生职业技能的训练及培养分析问题、解决问题的能力。
改革传统的教学手段和方法，依托多媒体等现代化教学手段，精炼理论教学，强调观摩、实训在高职高专会计教学中的作用，建立案例导入、课堂点睛、单元实训多维一体的会计教学体系。
财经英语课堂教学采用讲练结合，各章节均配备课堂练习题。
实训环节必须完成《新编财经英语》中听、说部分训练及阅读部分的课后练习。
考试采用闭卷考试的形式，除期末笔试外，教师可以根据教学进度，对要求重点掌握实务的知识点，适时加入随堂实训或综合案例，随堂实训成绩或案例完成成绩计入期末总评成绩。
三、教学条件多媒体设施四、教学内容及学时安排（一）单元Unit1: Investment教学时数： 3.5教学目标：The purpose of Unit 1 is to discuss investment. Student would be to learn new words, phrases and expressions and information related to investment. They also need analyze and apply the language points about the topic flexibly.1. to acquire the term、phrase and expression about investment2. to be familiar with different forms of investment3.to know the relationship between investment and market、comparison principle and arbitrage教学重点难点：1. 4 different forms of investment2. Comparison principle教学方法：Inspiration-induced理论教学内容：1. Several categories of investment2. Investment analysis3. Investment and markets实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, students must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of investment.实验内容：Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of investment.实验内容：High Interest Investment Account3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of investment by doing exercises of reading and understand these language points and translate some sentences.实验内容: Exercises of the reading text（二）单元 Unit2: Marketing教学时数： 3.5教学目标：The purpose of Unit 2 is to discuss market and marketing.Student would be to learn new words, phrases and expressions and information related to marketing. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of marketing2. to be familiar with the concept and feature of marketing3. to know the essential and importance of price教学重点难点：1. Market and marketing2. Consumer products3. Price and pricing4. Price in the marketing mix教学方法：Case Study、Graphic Methods理论教学内容：1. Market2. Marketing3. Price and pricing实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of market and marketing.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of market and marketing.实验内容：The Ad for Michelin Product3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of market and marketing by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（三）单元 Unit3: Electronic Commerce教学时数： 3.5教学目标：The purpose of Unit 3 is to discuss Electronic Commerce and the Electronic Commerce revolution. Student would be to learn new words, phrases and expressions and information related to electronic commerce. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of e-commerce2. to be familiar with the concept and categories and impact of e-commerce3. to know the history of development of e-commerce教学重点难点：1. The definition of EC2. The essence of EC3. The special terms of EC教学方法：Case Study、Graphic Methods理论教学内容：1. What is electronic commerce2. Categories of electronic commerce3. Impact of electronic commerce4. The internet revolution5. Next-generation markets实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of electronic commerce.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of electronic commerce.实验内容：Telegraphic Transfer3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of electronic commerce by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（四）单元 Unit4: Banking教学时数： 4.5教学目标：The purpose of Unit 4 is to discuss the early development of banking and the investment in stock market. Student would be to learn new words, phrases and expressions and information related to banking. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of banking2. to be familiar with the history of development of banking3. to know the investment in stock market教学重点难点：1. The development of Banking2. The characteristics of banking3. The special terms教学方法：Case Study、Graphic Methods理论教学内容：1. Goldsmiths become bankers2. Early banking in North America3. No national regulation of banking4. U.S. banking Legislation5. Investment in Stock Market实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of banking.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to thepassage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of banking.实验内容： Opening a Savings Account3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of banking by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（五）单元 Unit5: Unemployment教学时数： 3.5教学目标：The purpose of Unit 5 is to discuss the topic of unemployment. Student would be to learn new words, phrases and expressions and information related to unemployment. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of unemployment2. to be familiar with the different reasons of unemployment3. to know the impact of unemployment on society and the economy教学重点难点：1. The causes of unemployment2. The impact of unemployment on society and the economy3. Special terms4. Language points教学方法：Case Study、Graphic Methods理论教学内容：1. Impact on society and the economy2. Cost3. Benefit4. Debate on unemployment实践教学内容：1.听力测试目的要求：In order to improve students’ abil ity of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of unemployment.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of unemployment.实验内容： Talking about a Job3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of unemployment by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（六）单元 Unit6: WTO教学时数： 3.5教学目标：The purpose of Unit 6 is to discuss the topic of WTO. Student would be to learn new words, phrases and expressions and information related to WTO. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of WTO2. to be familiar with the benefits of WTO trading system3. to know the history of WT0教学重点难点：1. To understand the benefits of the WTO trading system2. To get some basic information about WTO3. Special terms教学方法：Case Study理论教学内容：1. The system settles disputes constructively2. The system makes life easier for all3. The system gives consumers more choices4. World trade organization实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of WTO.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of WTO.实验内容： Over Coffee3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of WTO by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（七）单元 Unit7: Insurance教学时数： 3.5教学目标：The purpose of Unit 7 is to discuss the topic of insurance.Student would be to learn new words, phrases and expressions and information related to insurance. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of insurance2. to be familiar with the reasons and importance of insurance3. to know the different types of insurance教学重点难点：1. To understand the reasons and importance of insurance2. To describe different types of insurance3. Special terms教学方法：Case Study理论教学内容：1. Introduction2. Reasons for insurance3. The importance of insurance实践教学内容：1.听力测试目的要求：In order to improve s tudents’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of insurance.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of insurance.实验内容：An Exclusive Interview on Unemployment Insurance3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of insurance by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（八）单元 Unit8: International Trade教学时数： 3.5教学目标：The purpose of Unit 8 is to discuss the topic of international trade. Student would be to learn new words, phrases and expressions and information related to international trade. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of international trade2. to be familiar with the reasons and benefits of international trade3. to know the types of trading教学重点难点：1. To understand the reasons and benefits of international trade2. Special terms教学方法：Case Study理论教学内容：1. Reasons for international trader2. Benefits of international trade3. Contract terms实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of international trade.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to thepassage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of international trade.实验内容： Confirming the Delivery3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of international trade by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（九）单元 Unit9: Logistics教学时数： 3.5教学目标：The purpose of Unit 9 is to discuss the topic of logistics. Student would be to learn new words, phrases and expressions and information related to logistics. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of logistic2. to be familiar with the global logistics environment3. to know how to making strategy of logistic教学重点难点：1. The global logistics environment2. Special terms教学方法：Case Study理论教学内容：1. Multi-lateral trade organization2. Cultural issues in logistics3. Controlling the global logistics system实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of logistic.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of logistic.实验内容： Correcting a Mistake on Delivery3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of logistic by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（十）单元 Unit10: Inflation教学时数： 3.5教学目标：The purpose of Unit 10 is to discuss the topic of inflation. Student would be to learn new words, phrases and expressions and information related to inflation. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of inflation2. to be familiar with 3 categories of inflation3. to know the difference between high inflation and low inflation教学重点难点：1. Three categories of inflation2. Special terms教学方法：Case Study理论教学内容：1. Three strains of inflation2. Impact on income and wealth distribution3. Impact on economic efficiency实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of inflation.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of inflation.实验内容： Dealing with Inflation3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of inflation by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text五、各教学环节学时分配六、考核方式及评分办法①考核方式及形式（方式：考试；形式：闭卷笔试）。
会计英语课程教学大纲
McGRAW-HILL BOOK COMPANY,1982.
《西方会计学》 余恕莲主编 对外经济贸易大学出版社 2004-05
8学时
教学基本要湂：熟记会计专业词湇和 习惯用语，背诵有关的名词解释，如 折旧、无形资产、溢价、折价等，训 练并学会编制折旧表、溢折价摊销表 以及长期投资的会计处理等。
4学时
教学基本要湂：熟记会计专业词湇和 习惯用语，背诵有关的名词解释，如 流动负债、应付债券等，明确流动负 债在资产负债表上的反映方滕以及应 付债券的会计处理等。
会计英语课程教学大纲
会计英语 课程名称
英文：（Accounting English）
（待学院制订统一的编号 课程编号
规则）
学分/学时
所幞教研 商学绻财会教研室
室
前后课程 先修课程: 会计学原理、财务会计等
课程繻型 蹡 财务会计
2学分/38学时
教学目的
本课程的教学重点不在于训练学生的英语语滕、句型、时态等，而 是通过学习西方会计原理与实务中英文的习惯表达方式和丰富的会 计英语词湇，帮助读者提高阅读英语会计文献和使用英语处理常规 会计业务的能力，从而体现学生职业技能的培养与训练。
教学重点、难点：
重点：第二单元：会计循环，第五单元 非流动资产 难点：第二单元：会计循环中的踃整分录及工作底稿的编制；第五单元 资产中的长期投资及第六单元负债中应付债券的核算。
非流动
教材和主要参考资料： 教 材：《会计专业英语》 李惠主编 高等教育出版社 2000（2008年第12次印刷）
会计专业教学大纲及主干课程 英文版
Syllabus of Accounting List of main courses:1.Financial Management2.Cost Accounting3.Advanced Financial Accounting4.Management Accounting5.Accounting Computerization6.Accounting Practice7.Basic Accounting8.Auditing9.Intermediate AccountingSyllabus of Financial ManagementCourse DescriptionThis course is a backbone course of specialty of Accounting Computerization, and it provides students a overall knowledge of theory, methods and practical skills on financial management, and lays a hard basis for future work.TextbookTextbook is the exam textbook related with Chartered Public Accountant Exam (CPA Exam)Chapter One Summary of Financial ManagementAims:This chapter touches on the basic principles of financial management; students are required to grasp the definition, goals, principles and methods of financial management.Key points and difficulties:Concept and goals of financial managementCourse content:1.1G oal of financial management1.2C ontent of financial management1.3P rinciple of financial management1.4C ondition of financial managementChapter Two Financial Statement AnalysisAims:This chapter describes basic theory, ratio and application of financial statement. Students are required to grasp goal, methods, principles and some indexes of statement analysis.Key points and difficulties:Basic ratio of finance and application of financial statementCourse content2.1 Introduction of financial statement analysis2.2 Basic financial ratio2.3 Application of financial statement analysisChapter Three Financial Forecasting and PlanningAims:This chapter describes financial forecasting and financial budget. Students are required to grasp means of financial forecasting and depreciation of the financial budget.Key points and difficulties:Containing growth rate and sustainable growth rateCourse content3.1 Financial forecasting3.2 Growth rate and capital requirements3.3 Financial budgetChapter Four Financial ValuationAims:Students are required to grasp concepts of time value, risk and return and cost effectivenessCourse content:4.1 Time value of money4.2 Bond valuation4.3 Stock valuation4.4 Risk and returnChapter Five Investment ManagementAims:Students are required to means of investment projects evaluation,estimate of investment cash flow and risk management of investment projects.Course content:5.1 Basic means of investment projects evaluation5.2 Estimate of investment cash flow5.3 Risk management of investment projectsChapter Six Liquid CapitalAims:Students are required to grasp cash management, accounts receivable management and inventory management, working capital management and liquid capitalCourse content:6.1 Cash and Portfolio Management6.2 Accounts receivable management6.3 Inventory managementChapter Seven Fund Raising Management7.1 Common stock financing7.2 Long-term debt financing7.3 Short-term funding and working capital policyChapter Eight Dividend Distribution8.1 Content of profit distribution8.2 Procedure and means of dividend payment8.3 Dividend distribution policy and internal financing 8.4 Stock dividend and stock splitChapter Nine Capital Cost and Capital Structure9.1 Capital cost9.2 Financial leverage9.3 Capital StructureChapter Ten Acquisition and Control10.1 Mergers and acquisitions10.2 Peeling and separation10.3 Equity restructuring10.4 Corporate controlChapter Eleven Reorganization and liquidation11.1 Financial restructuring11.2 Company liquidationSyllabus of Basic AccountingChapter One Introduction to AccountingThis chapter introduces accounting’s role in company, history and development of accounting; concept of accounting, functions and objectives of accounting; basic presumption and principles of accounting; basic elements, equation and Accounting methods of accounting.Chapter Two Account Settings and Lending PrinciplesStudents are required to grasp accounting courses and account; accounting method and debit and credit accountingChapter Three Accounting of Basic BusinessStudents are required to master accounting and financing; purchase, production and sales; foreign investment and other business accounting; return production and distribution.Chapter Four Accounting DocumentsThis chapter touches on roles and types of accounting documents, filling and auditing; transfer and custodyChapter Five Accounting BooksThis chapter touches on meaning and types; opening motive and setting;posting and trial balance; reconciliation, checkout and wrong account.Chapter Six CostingThis chapter touches on definition and principle; requirements, methods and account disposal of costing.Chapter Seven Property AccountThis chapter touches on definition and principle; requirements, methods and account disposal of property account.Chapter Eight Final Account AdjustmentThis chapter touches on principles, content, account disposal of final account adjustment.Chapter Nine Financial StatementsThis chapter requires students to grasp the meaning, function, content, type, editing procedure and editing requirements, meanwhile, it focuses on three main statements, that is, Balance Sheet, Income Statement and Cash Flow Statement.Chapter Ten Procedure of AccountingThis chapter introduces the procedures of accounting(AccountingCertificate, Subject Summary, Summary of Accounting Documents, Journal Ledger and Multi-column Journal)Chapter Eleven Application of Computer in AccountingStudents are required to know application of computer in accounting and accounting management on computer.Chapter Twelve Accounting OrganizationStudents are required to know the meaning and requirement of accounting organization, accounting personnel, accounting order and accounting files.Syllabus of Intermediate Financial AccountingCourse DescriptionThis course is designed to help students develop an in-depth understanding of financial accounting and reporting. For each topic covered in the course, we first describe the underlying business transactions and go through the technical details of Generally Accepted Accounting Principles (GAAP). After doing this, we then see how these transactions are reported in the financial statements. Aside from learning the accounting rules, we will also discuss why management, analysts and investors care about accounting. In addition, we will spend time talking about management’s incentives and how their incentives can influence the decisions and estimates they make when reporting their financial results.There are two key goals in this course. The first goal is to learn how the numbers reported in the financial statements are produced. This requires you to learn the details of accounting. The second goal is to learn how to interpret the numbers being reported in the financial statements. This requires you to be able to "back out" the journal entries that management made to report the numbers in the financial statements. After doing this, you will be better equipped to address whether there are any distortions inthe financial statements, and if so, how to remove these distortions.To give you some perspective of how this course fits into the Accounting Course sequence, the classes can be described as follows. Introductory Accounting teaches you the basic accounting for each of the items on the balance sheet and income statement. Intermediate Accounting expands your knowledge so that you can understand the footnotes to the financial statements. It also focuses on actual financial statements and helps you learn the latitude management has in producing the numbers reported in the financial statements. The third course in the accounting sequence is Financial Statement Analysis (ACC318) where you use your understanding of the financial statements and the footnotes along with other information (plus what you have learned in finance/corporate strategy/marketing) to compare and value firms.Chapter One IntroductionIntroduction of financial accounting, prerequisites and general principle of financial accounting; accounting elements and accounting equationChapter Two Currency CapitalDefinition of currency capital, meaning and requirements of cash management; Cash-based business procedures and documents; settingand entry of cash journal; cash check; meaning and requirement of bank deposit management; setting and entry of bank deposit journal; deposit check; transfer clearing; contents and account disposal of transfer clearing.Chapter Three Financial assetsDefinition and types of financial assets; financial assets check; financial assets impairmentChapter Four ReceivablesContents, valuation and accounting of receivables; content, checking and discount of bill receivable; Discount Notes due resale; other items check; Prepaid expenses check; Debt restructuring; Accounts receivable financing.Chapter Five StockDefinition and category of stock, Recorded value of stock; goal of stock accounting; real cost of stock; planning cost of stock; valuation of stock; cost of stock and market method; easily consuming cheap goods check; packaging check; stock clearingChapter Six Long-term Equity InvestmentsDefinition and types of long-term equity investments; initial measurements of long-term equity investments; equity method of long-term equity investmentsChapter Seven Fixed AssetsDefinition and types of fixed assets; check of fixed assets; depreciation and repair of fixed assets; construction of fixed assetsChapter Eight Intangible Assets and Other AssetsNature and types of intangible assets; valuation and amortization of intangible assets; transfer and check of intangible assets; deferred assets check and other assets check.Chapter Nine Current LiabilitiesTypes and valuation of current liabilities; content and check of various current liabilities; other liabilities.Chapter Ten Long-term LiabilitiesDefinition and types of long-term liabilities; long-term debt accounting; bonds payable accounting; long-term accounts payable; other long-term accounts payable accounting.Chapter Eleven Income, Cost and ProfitContent of operating income; basic operating income accounting; taxes and additional valation and accounting; other operating balance accounting; period costs accounting; constitution and accounting of total profit; net profit; profit allocationChapter Twelve EquityDefinition of equity and differences between equity and creditor interest; paid-in capital accounting; capital surplus accounting; reserve accounting; undistributed profit.Chapter Thirteen Financial ReportConcept and role of financial report; types of financial statements; the preparation requirements of financial outstanding; role and preparation of balance sheet; role and preparation of income statement; role and preparation of cash flow statement; financial statements schedule; calculation and evaluation of financial indicators.。
会计专业教学大纲会计专业英语
《会计专业英语》课程教学大纲课程代码：040242032课程英文名称：Accounting English课程总学时：32讲课：32实验：0上机：0适用专业：会计学大纲编写（修订）时间：2017.11一、大纲使用说明（一）课程的地位及教学目标会计专业英语是会计学专业开设的一门培养学生会计英语读写能力的专业选修课。
该课程的教学目标是使学生全面掌握财会专业通用英语词汇和西方财务会计基本知识，以掌握专业词汇和提高阅读能力为主，全面提高学生专业英语的听说读写能力，培养学生的专业英语语言技巧和专业素能。
通过本课程的学习，学生将达到以下要求：1.熟练掌握会计专业常用英文词汇，熟悉会计术语的英文表达，扩大会计专业英语词汇量；2.具有阅读和分析英文账簿及财务报告的能力；3.具有阅读会计专业英文文献的能力；4.能够用英语进行简单的会计处理；5.了解西方财务会计体系。
（二）知识、能力及技能方面的基本要求本课程的基本内容是介绍西方财务会计基本知识和会计专业英语词汇，其重要目标之一是扩大会计英语专业词汇量，熟悉会计专业文本的格式、内容，因此通过该课程的学习，学生应掌握会计专业常用词汇，提高其查阅并运用专业外文资料的能力。
另外，应能看懂英文会计报表并且对简单的业务做会计处理。
（三）实施说明1．教学方法：课堂讲授中要重点对专业术语、英文报表等进行讲解；采用启发式教学，培养学生思考问题、分析问题和解决问题的能力；引导和鼓励学生通过自学获取知识，培养学生的自学能力；增加讨论课，调动学生学习的主观能动性；注意培养学生提高利用专业英文资料的能力。
2．教学手段：本课程在教学中采用电子教案及多媒体教学系统等先进教学手段，以确保在有限的学时内，全面、高质量地完成课程教学任务。
（四）对先修课的要求本课程的教学必须在完成先修课程之后进行。
本课程主要的先修课程有基础会计和财务会计。
（五）对习题课、实践环节的要求对重点、难点章节可安排课上习题环节，以巩固所学知识。
会计学课程教学大纲(英文)
Subject name课程名称Principles of Accounting Information Course Code: 01510105Course Type: RequiredCredit:3Subject Description 课程描述This course is designed for freshmen of Principles of Accounting，The students will have the general view of accounting principle and operation, and accounting fields through studying this course. In addition, this helps to establish a basic knowledge framework for the follow-up courses and lay the foundation for future learning and scientific research.Resources Prescribed Resources 指定资源ORESRIBED TEXT：规定教材Basic accounting,Zhu Xiaoping ,Renmin University of China Publishing House,2012.This text is available from the University Bookshop.Reference books: 参考书Principles of Accounti ng, John J.Wild, Renmin University of China Press,2009.Principles of Accounting,James M.Reeve, Carl S.Warren, Renmin University of China Press,2010. Essentials of Accounting (Thenth Edition),Lcilic K.Britnor,Robert N. Anthony,Qinghua University Press ,2010Assessment 评价ExamTask Weight 比重Date 日期Learning Outcomes 学习成绩Ordinary exam 30% Week1to15 100Final Exam 最终成绩70% Exam Week 考试周All TopicsWeekly and Topic Outline 周计划和内容大纲Week/Module 周Topic 内容主题Description 提要简述Week 1 Accounting Theory Introduction to the development, connotation and application of AccountingWeek 2 Accounting Elements Accounting Elements and Accounting Equation Week 3 Accounting Accounts Accounts and their structure 、classificationWeek 4 Meaning of Debit and Credit The rules of Meaning of debit and credit, Accounting entries ;parallel registration of general ledger and subsidiary ledgersWeek 5 Application of debit and credit Accounting of Raise funds business ang Procurement Business Week 6 Application of debit and credit Accounting of Production businessWeek 7 Application of debit and credit Accounting of SalesWeek 8 Application of debit and credit Accounting of ProfitWeek 9 Accounting Documents Original documents、Accounting vouchersWeek 10 Accounting Books The kings of Accounting Books,The set-up of books ,The registration rules of booksWeek 11 Property inventory The types and methods of Property inventory, Accounting treatment Week 12 Accounts processing procedures Accounting vouchers handler ,Summary Table account handler,and so on Week 13 Financial Statements The balance sheet:format,content,methodologyWeek 14 Financial Statements Income Statement: format,content,methodologyWeek 15 Final exam Submit a short essay。
会计专业英语大纲
《专业英语》课程教学大纲一、课程概述（一）课程的性质地位《专业英语》是财务管理专业的一门学科、专业基础课。
本课程是在学习《大学英语》、《基础会计学》、《中级财务会计》、《成本管理会计》、《财务分析学》、《财务管理学》、《审计学原理》等课程的基础上开设的，它较为系统地用英语阐述了财务会计、成本管理会计、财务管理和审计学等专业知识。
随着《企业会计准则》和《中国注册会计师执业准则》在中国的广泛实施，中国会计不仅在制度和理论上，更是在实务中，与国际会计实现了实质性趋同，也对会计人员的英语水平提出了更高的要求。
通过对本课程的学习，使学生全面熟悉会计学、成本管理会计、审计学等内容的英语表达方法，以提高其阅读英文会计文献和运用英语处理会计业务的能力。
（二）课程的基本理念关注国际会计准则、审计准则、财务管理等学科的最新发展，适时调整教学内容；以学生为主体，教学相结合，突出英语应用能力的训练和培养，提高学生专业英语阅读水平。
（三）课程设计思路本课程的内容结构见下图：教学方法手段：本课程通过课堂讲授、课堂对话和讨论等多种教学形式和启发引导等教学方法，采用多媒体教学手段进行教学。
每次新课开始时，教师应用英语简述本课的主要内容和重要性，然后主要讲授一些会计英语常用词汇和用法，补充介绍一些背景知识，通过学生朗读课文、教师提问、学生课文翻译等检查学生对课文的理解，并适当进行课堂听写和练习；课堂教学应基本用英语进行，也可以根据学生的英语基础少量采用汉语。
教学效果评价：通过作业、课堂对话、闭卷考试等形式了解学生对会计专业术语英语表达的掌握程度；通过座谈会、访谈等形式了解学生的学生态度、对教学方法手段等的意见和建议以及对本课程的整体评价。
二、课程目标（一）总体目标通过本课程教学，使学生掌握财务会计、成本管理会计、财务管理学、审计学相关术语的英文表达，学会运用英语处理常规的经济业务，提高其英文会计文献的阅读水平和潜在发展能力，以满足当前会计国际化的要求。
会计专业英语教学大纲
会计专业英语教学大纲会计专业英语教学大纲随着全球化的加速发展和经济全球化的推动，会计专业英语的教学变得越来越重要。
作为一门专业英语课程，会计专业英语的教学大纲对于培养学生的专业能力和语言能力起着重要的指导作用。
本文将探讨会计专业英语教学大纲的设计原则、教学内容和教学方法。
一、设计原则会计专业英语教学大纲的设计应遵循以下原则：1. 全面性：大纲应涵盖会计专业所需的各个方面，包括财务会计、管理会计、审计、税务等。
这样可以确保学生全面掌握会计专业英语的基础知识和实践技能。
2. 系统性：大纲应按照一定的逻辑顺序和层次进行组织，使学生能够逐步深入理解和掌握会计专业英语的知识体系。
3. 实用性：大纲应注重培养学生的实际应用能力，使他们能够运用所学的会计专业英语知识解决实际问题。
4. 灵活性：大纲应具有一定的灵活性，以适应不同学生的学习需求和教学环境的变化。
二、教学内容会计专业英语教学大纲的内容应包括以下几个方面：1. 会计基础知识：包括会计原理、会计准则、会计报表等基本概念和知识。
2. 专业词汇和术语：学生应学习并掌握与会计专业相关的词汇和术语，以便能够准确地理解和运用。
3. 专业写作技巧：学生应学习并掌握会计专业英语的写作技巧，包括报告、备忘录、信函等不同形式的写作。
4. 专业听说能力：学生应通过听取和参与会计专业相关的讨论、演讲等活动，提高自己的听说能力。
5. 专业阅读能力：学生应学习并掌握会计专业英语的阅读技巧，能够理解和分析与会计专业相关的文献和资料。
三、教学方法会计专业英语教学大纲的实施应采用多种教学方法，以提高学生的学习效果和兴趣。
1. 教师讲授：教师可以通过讲解、示范等方式向学生传授会计专业英语的知识和技能。
2. 学生讨论：学生可以通过小组讨论、案例分析等方式，共同探讨和解决与会计专业相关的问题。
3. 实践活动：学生可以通过实践活动，如模拟实验、实地考察等，将所学的会计专业英语知识应用到实际情境中。
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Syllabus of AccountingList of main courses:1. Financial Management2. Cost Accounting3. Advanced Financial Accounting4. Management Accounting5. Accounting Computerization6. Accounting Practice7. Basic Accounting8. Auditing9. Intermediate AccountingSyllabus of Financial ManagementCourse DescriptionThis course is a backbone course of specialty of Accounting Computerization, and it provides students a overall knowledge of theory, methods and practical skills on financial management, and lays a hard basis for future work.TextbookTextbook is the exam textbook related with Chartered Public Accountant Exam (CPA Exam)Chapter One Summary of Financial ManagementAims:This chapter touches on the basic principles of financial management; students are required to grasp the definition, goals, principles and methods of financial management.Key points and difficulties:Concept and goals of financial managementCourse content:.1 Goal of financial management.2 Content of financial management.3 Principle of financial management.4 Condition of financial managementChapter Two Financial Statement AnalysisAims:This chapter describes basic theory, ratio and application of financial statement. Students are required to grasp goal, methods, principles and some indexes of statement analysis.Key points and difficulties:Basic ratio of finance and application of financial statementCourse content2.1 Introduction of financial statement analysis2.2 Basic financial ratio2.3 Application of financial statement analysisChapter Three Financial Forecasting and PlanningAims:This chapter describes financial forecasting and financial budget. Students are required to grasp means of financial forecasting and depreciation of the financial budget.Key points and difficulties:Containing growth rate and sustainable growth rateCourse content3.1 Financial forecasting3.2 Growth rate and capital requirements3.3 Financial budgetChapter Four Financial ValuationAims:Students are required to grasp concepts of time value, risk and return and costeffectivenessCourse content:4.1 Time value of money4.2 Bond valuation4.3 Stock valuation4.4 Risk and returnChapter Five Investment ManagementAims:Students are required to means of investment projects evaluation, estimate of investment cash flow and risk management of investment projects.Course content:5.1 Basic means of investment projects evaluation5.2 Estimate of investment cash flow5.3 Risk management of investment projectsChapter Six Liquid CapitalAims:Students are required to grasp cash management, accounts receivable management and inventory management, working capital management and liquid capitalCourse content:6.1 Cash and Portfolio Management6.2 Accounts receivable management6.3 Inventory managementChapter Seven Fund Raising Management7.1 Common stock financing7.2 Long-term debt financing7.3 Short-term funding and working capital policyChapter Eight Dividend Distribution8.1 Content of profit distribution8.2 Procedure and means of dividend payment8.3 Dividend distribution policy and internal financing8.4 Stock dividend and stock splitChapter Nine Capital Cost and Capital Structure9.1 Capital cost9.2 Financial leverage9.3 Capital StructureChapter Ten Acquisition and Control10.1 Mergers and acquisitions10.2 Peeling and separation10.3 Equity restructuring10.4 Corporate controlChapter Eleven Reorganization and liquidation11.1 Financial restructuring11.2 Company liquidationSyllabus of Basic AccountingChapter One Introduction to AccountingThis chapter introduces accounting’s role in company, history and development of accounting; concept of accounting, functions and objectives of accounting; basic presumption and principles of accounting; basicelements, equation and Accounting methods of accounting.Chapter Two Account Settings and Lending PrinciplesStudents are required to grasp accounting courses and account; accounting method and debit and credit accountingChapter Three Accounting of Basic BusinessStudents are required to master accounting and financing; purchase, production and sales; foreign investment and other business accounting; return production and distribution.Chapter Four Accounting DocumentsThis chapter touches on roles and types of accounting documents, filling and auditing; transfer and custodyChapter Five Accounting BooksThis chapter touches on meaning and types; opening motive and setting; posting and trial balance; reconciliation, checkout and wrong account. Chapter Six CostingThis chapter touches on definition and principle; requirements, methods and account disposal of costing.Chapter Seven Property AccountThis chapter touches on definition and principle; requirements, methods and account disposal of property account.Chapter Eight Final Account AdjustmentThis chapter touches on principles, content, account disposal of final account adjustment.Chapter Nine Financial StatementsThis chapter requires students to grasp the meaning, function, content, type, editing procedure and editing requirements, meanwhile, it focuses on three main statements, that is, Balance Sheet, Income Statement and Cash Flow Statement.Chapter Ten Procedure of AccountingThis chapter introduces the procedures of accounting(Accounting Certificate, Subject Summary, Summary of Accounting Documents, Journal Ledger and Multi-column Journal)Chapter Eleven Application of Computer in AccountingStudents are required to know application of computer in accounting and accounting management on computer.Chapter Twelve Accounting OrganizationStudents are required to know the meaning and requirement of accounting organization, accounting personnel, accounting order and accounting files.Syllabus of Intermediate Financial AccountingCourse DescriptionThis course is designed to help students develop an in-depth understanding of financial accounting and reporting. For each topic covered in the course, we first describe the underlying business transactions and go through the technical details of Generally Accepted Accounting Principles (GAAP). After doing this, we then see how these transactions are reported in the financial statements. Aside from learning the accounting rules, we will also discuss why management, analysts and investors care about accounting. In addition, we will spend time talking about management’s incentives and how their incentives can influence the decisions and estimates they make when reporting their financial results.There are two key goals in this course. The first goal is to learn how the numbers reported in the financial statements are produced. This requires you to learn the details of accounting. The second goal is to learn how to interpret the numbers being reported in the financial statements. This requires you to be able to "back out" the journal entries that management made toreport the numbers in the financial statements. After doing this, you will be better equipped to address whether there are any distortions in the financial statements, and if so, how to remove these distortions.To give you some perspective of how this course fits into the Accounting Course sequence, the classes can be described as follows. Introductory Accounting teaches you the basic accounting for each of the items on the balance sheet and income statement. Intermediate Accounting expands your knowledge so that you can understand the footnotes to the financial statements. It also focuses on actual financial statements and helps you learn the latitude management has in producing the numbers reported in the financial statements. The third course in the accounting sequence is Financial Statement Analysis (ACC318) where you use your understanding of the financial statements and the footnotes along with other information (plus what you have learned in finance/corporate strategy/marketing) to compare and value firms.Chapter One IntroductionIntroduction of financial accounting, prerequisites and general principle of financial accounting; accounting elements and accounting equation Chapter Two Currency CapitalDefinition of currency capital, meaning and requirements of cash management; Cash-based business procedures and documents; setting and entry of cash journal; cash check; meaning and requirement of bank deposit management; setting and entry of bank deposit journal; deposit check; transfer clearing; contents and account disposal of transfer clearing. Chapter Three Financial assetsDefinition and types of financial assets; financial assets check; financial assets impairmentChapter Four ReceivablesContents, valuation and accounting of receivables; content, checking and discount of bill receivable; Discount Notes due resale; other items check; Prepaid expenses check; Debt restructuring; Accounts receivable financing.Chapter Five StockDefinition and category of stock, Recorded value of stock; goal of stock accounting; real cost of stock; planning cost of stock; valuation of stock; cost of stock and market method; easily consuming cheap goods check; packaging check; stock clearingChapter Six Long-term Equity InvestmentsDefinition and types of long-term equity investments; initial measurements of long-term equity investments; equity method of long-term equity investments Chapter Seven Fixed AssetsDefinition and types of fixed assets; check of fixed assets; depreciation and repair of fixed assets; construction of fixed assetsChapter Eight Intangible Assets and Other AssetsNature and types of intangible assets; valuation and amortization of intangible assets; transfer and check of intangible assets; deferred assets check and other assets check.Chapter Nine Current LiabilitiesTypes and valuation of current liabilities; content and check of various current liabilities; other liabilities.Chapter Ten Long-term LiabilitiesDefinition and types of long-term liabilities; long-term debt accounting; bonds payable accounting; long-term accounts payable; other long-term accounts payable accounting.Chapter Eleven Income, Cost and ProfitContent of operating income; basic operating income accounting; taxes and additional valation and accounting; other operating balance accounting; period costs accounting; constitution and accounting of total profit; net profit; profit allocationChapter Twelve EquityDefinition of equity and differences between equity and creditor interest; paid-in capital accounting; capital surplus accounting; reserve accounting; undistributed profit.Chapter Thirteen Financial ReportConcept and role of financial report; types of financial statements; the preparation requirements of financial outstanding; role and preparation of balance sheet; role and preparation of income statement; role and preparation of cash flow statement; financial statements schedule; calculation and evaluation of financial indicators.。