《会计英语》课程教学大纲
会计英语课程
传统建筑结构设计总结传统建筑结构设计总结传统建筑是一种历史悠久、文化底蕴深厚的建筑形式，是我国古代文化与建筑艺术的结晶。
传统建筑结构设计具有独特的特点和优点，是值得我们学习和借鉴的。
1. 传统建筑结构设计的特点（1）木结构和砖石结构相结合传统建筑结构设计通常采用木结构或砖石结构，两者相结合，又称为“斗拱结构”。
这种结构方式既保证了传统建筑的稳定性和耐久性，又体现了建筑设计的艺术性和美学价值。
（2）条块分离式空间组合传统建筑空间组合通常采用条块分离式，即将建筑按功能分隔成若干个小区域。
每个区域的功能明确，相互独立，可以根据需要进行扩展和缩减。
（3）炕、廊和影壁的设计传统建筑中常见的设计元素包括炕、廊和影壁。
炕是一种传统的卧具，用于保暖；廊是通往内部院落的通道，同时也起到了隔热、遮阳的作用；影壁是一种具有装饰功能的墙壁，通常用于围合院落。
2. 传统建筑结构设计的优点（1）环保节能传统建筑结构设计采用木结构和砖石结构相结合的方式，木材可再生性好，符合环保要求，能够有效地降低建筑能耗，从而实现节能减排的目的。
（2）自然通风传统建筑空间设计中常见的开敞型庭院和过道，可以实现自然通风和采光，大大降低了空调和照明等能耗，节约了能源资源。
（3）文化价值传统建筑具有深厚的文化底蕴和历史价值，体现了我国的建筑文化传统。
通过学习和传承传统建筑结构设计，可以促进文化交流和传承，弘扬中华文化。
3. 传统建筑结构设计的不足（1）抗震性较弱传统建筑结构设计中使用的木结构和砖石结构在抗震性上较弱，可能存在一定的安全隐患。
因此，在建筑结构设计中需要加强对抗震性的考虑。
（2）空间利用不够高效传统建筑结构设计中常采用条块分离式空间组合，空间利用不够高效，而且在现代城市化的背景下，需要更加注重空间的利用率和多功能性。
4. 结论传统建筑结构设计在环保节能、文化价值等方面存在着很多优点，但在抗震性和空间利用方面还需要不断的优化和改进。
因此，在传承和发扬传统建筑文化的同时，需要结合当代的科技和文化需求，不断探索更优秀的建筑结构设计方式，以适应现代城市化的需要。
会计英语大纲1
《会计英语（1）》课程教学大纲（Accounting English（one））课程编号：学分： 3学时： 45 （其中：讲课学时：45 实验学时：0 上机学时：0 ）先修课程：大学英语后续课程：适用专业：会计开课部门：经济管理学院一、课程的性质与目标课程性质：本课程属于会计专业的专业必修课程。
课程目的：通过会计英语的学习可以帮助学生提高对专业英语的听、读、写能力，从而可以提高学生的外文文献查阅，为毕业论文的撰写打下良好基础。
二、课程的主要内容及基本要求第一课会计：一个信息系统（4 课时）[知识点]会计的定义、概念和功能的英语表达；财务会计与管理会计区别与联系。
[重点]专业词汇与词组，会计信息的使用者分类与目的。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于会计最基本的定义、概念、功能等的英语表达。
第二课资产负债表的资产部分（4 课时）[知识点]资产的定义、概念和功能的英语表达；资产的分类及其特点。
[重点]专业词汇与词组，资产分类与特点。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于资产及其分类的基本的定义、概念、功能等的英语表达，以及资产负债表的基本结构第三课资产负债表的负债与所有者权益部分（4 课时）[知识点]负债的定义、概念和功能的英语表达；债务的分类及其功能。
[重点]专业词汇与词组，债务分类与目的。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于负债、所有者权益的定义、概念、与分类等的英语表达。
第四课利润表（2 课时）[知识点]利润的定义、概念和功能的英语表达；利润的构成及其作用。
[重点]专业词汇与词组，利润的构成项目。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于收入、费用、利润的定义、概念、功能等的英语表达以及利润表的基本结构。
第五课分类账账户（2 课时）[知识点]分类账户的定义、概念和功能的英语表达；分类账的作用。
会计英语第三版课程设计 (2)
会计英语第三版课程设计
一、课程目的
本课程旨在使学生掌握基本的会计术语和知识，以及英语写作，听力和口语技巧，从而能够熟练运用英语进行会计工作或相关领域的学习和研究。
二、课程大纲
1. 会计基础
•会计定义和原则
•财务报表及其组成
•会计工作流程
•会计科目和账户分类
•会计凭证和账簿
2. 会计准则和法规
•美国和中国的会计准则
•SOX法案（美国）和《企业会计准则》（中国）
•会计行业道德准则
3. 财务分析和财务管理
•财务比率分析
•资本预算和现金流量管理
•预算编制和控制
4. 听力和口语练习
•听写课程内容
•练习口语和发音
•与同学的小组讨论和演讲
5. 英语写作技巧
•写作基础和文体
•会计报告的写作规范
•PPT演示和幻灯片设计
三、教学方法
•理论讲授
•课程作业
•报告和演讲
•同学互助学习
四、考核方式
•期中考试（40%）
•期末考试（40%）
•课程表现和参与度（20%）
五、参考教材
•《会计学》（第二版）王稼琼著
•《财务报表分析与应用》王兰生著
•《高级英语写作技巧》精选课程材料
六、备注
本课程所讲授内容为会计英语第三版，请学生认真阅读教材，及时完成课程作业和准备考试，同时，建议学生在学期间多听英语广播和新闻，积极参加语言交流活动。
以上是本课程的设计方案，欢迎各位同学提出意见和建议。
祝大家学业有成！。
《财会英语》课程教学大纲
一、课程基本信息2、课程的性质和地位本课程尝试用英语讲授会计的专业知识，在帮助学生掌握会计英语词汇的同时，通过阅读使学生能够较为全面地学习会计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。
本课程是在《会计基础》的基础上，以企业会计人员岗位能力为核心，对会计人员专业英语术语及会计循环处理能力的培养为主体，针对会计电算化二年级高职高专学生开设的专业必修课。
三、课程教学目标1、知识目标●掌握225个会计术语的英语表达；●掌握以下章节的英语基本表达：会计概述、会计循环（1、2）、金融资产、存货、非流动资产、负债、收入和费用、所有者和股东权益、财务报表；●掌握基本的财务分析思路英语表达.2、能力目标●能用英语做出一个会计循环；●运用英语做出一个财务分析报告.3、素质目标●掌握常用会计英语表达的习惯；●能基于本学期学过的够用的会计英语知识，运用互联网及会计英语资料，拓展会计英语知识.4、教学内容、教学要求及学时分配1、各单元知识点及考核要求1.财务报表概述;2.三种会计报表;3.编制财务报表的流1.熟记会计专业词汇和习惯用语; 11第十单元 财务报表程;4.会计部门的一项新 2.背诵有关的名词解释，如资产负 债表、利润表、现金流量表等; 3工作;5.财务报表附注披露;6.财务报表分析.3.训练并学会编制前两张报表.5、教学建议本课程中教学以理论课为主，实验课根据教学进度和所学内容插入安排。
教师在授课过程中，应深入省浅出，侧重重点，使学生完成课程目标和任务，同 时教师应注重学生自学能力和创新意识的培养，帮助学生了会计英语的最新发 展动态。
在教学方法上建议采用讨论式、启发式、自主式的方法以调动学生的思 维、激发学生的主动求知欲，力求让学生在轻松活泼的气氛中体会学习的快乐。
另外，多媒体课件可以增加一些声音和视觉的刺激以帮助学生加深对理论知识 的理解和领悟。
《中职会计英语》教学大纲
《会计英语》教学大纲一、课程的性质与任务1、课程的性质：会计英语课程高职高专会计专业阶段的必修课程，通过对会计英语课程的学习，既是学生通过英语学习和实践活动，逐步掌握英语知识和技能，也能掌握会计的基本知识。
既能提高语言实际运用能力的过程，又是学生磨砺意志、陶冶情操、拓展视野、丰富生活经历、开发思维能力、发展个性和提高人文素养的过程。
因此，《会计英语》不仅是一门在学生有一定的会计知识基础的情况，更是一门注重培养学生实际使用英语语言技能的课程，特别是培养学生使用英语处理日常和涉外会计业务活动能力的重要文化基础课。
2、课程的任务：本大纲适用于高职高专会计专业的英语课程。
经过本学期的教学，能够巩固会计专业知识，又能激发和培养学生学习英语的兴趣，鼓励学生大胆地使用英语，对他们日后在进行会计实务的活动，提供自主学习和相互交流的机会以及充分表现和自我发展的空间，促使学生通过体验、实践、讨论、合作、探究等方式，使学生掌握一定的英语基础知识和技能，具有一定的听、说、读、写、译的能力，在涉外交际的日常活动和业务活动中进行简单的口头和书面交流，并为今后进一步提高英语的交际能力打下基础。
二、教学基本要求(1)词汇认知360个英语单词，并且能正确拼写、英汉互译。
(2)语法掌握基本的英语语法规则，在听、说、读、写、译中能正确运用所学语法知识。
(3)听力能听懂在日常交际中使用的结构简单、发音清楚、语速较慢（每分钟100词左右）的英语简短对话和陈述，理解基本正确。
(4)口语掌握一般的课堂用语，并能在日常涉外活动中进行简单的交流。
(5)阅读能阅读会计专业的一般题材的简短英文资料，理解正确。
(6)翻译（英译汉）能借助词典将会计的一般题材的文字材料译成汉语。
理解正确，译文达意。
三、教学条件计算机电子教室进行教学，学生每人一台笔记本电脑。
1、硬件要求：高性能计算机一台；2、软件配置： Windows XP及相关的操作系统软件。
3、其他——多媒体教室四、教学内容及学时安排五、教法说明本课程要实现会计英语教学，为日后会计英语实务做准备。
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。
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。
《会计英语》教学大纲
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法以及应
付债券的会计处理等。
第七单元业主权益
第17课股本及库存股份
第18课留存收益及股利
4学时
教学基本要求：熟记会计专业词汇和习惯用语，背诵有关的名词解释，如普通股、优先股、库存股、财产股利等，训练股票发行和认购、股利宣告和发放的会计处理及其在资产负债表上的反映。留存收益及股利发放的核算。
第3课会计系统
6学时6 8学时
学习本章要求:熟记会计专业词汇和习惯用语，背诵有关的名词解释，如会计、财务会计、管理会计、GAAP、现金制、应计制等。
第二单元会计工作程序
第4课会计循环⑴
第5课会计循环⑵
第6课会计循环⑶
6学时
教学基本要求：熟记会计专业词汇和
习惯用语，背诵有关的名词解释，如
过帐、调整分录、结帐分录、工作底
《INTERMEDIATE ACCOUNTING》（5thEdition）A.N.MOSICH,E.JOHN LATSEN, 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
教学内容
学时
基本要求
第一单元会计总论
第1课会计
第2课公认会计原则
稿等，训练并学会编制西方会计的工
作底稿。
第三单元财务报表
第7课资产负债表损益表
第8课现金流量表
4学时
教学基本要求：熟记会计专业词汇和
习惯用语，背诵有关的名词解释，如
资产负债表、损益表、现金流量表等，
训练并学会编制前两张报表。
第四单元流动资产
第9课现金与短期投资
会计英语课程教学大纲======1.doc
《会计英语》课程教学大纲适用班级：会计电算化（专科班）课程名称：会计英语学时数：4 X 16 = 64 （学时）教材名称及作者、出版社、出版时间：《会计英语基础教程》吴冰主编，任丽萍、赵蕊芬副主编，北京大学出版社出版，2005年7月第1版，21世纪全国高职高专财经管理类规划教材本大纲主笔人：白清意一、课程的目的、要求和任务：本课程的目的是培养学生运用专业英语进行财务会计工作的能力，要求学生学习和掌握会计专业的英语名词术语及其英文定义、常用会计科目英文名称、英文日记账的记录、过帐技能、用英文进行调帐和结帐、常用英文财务报表的编制。
大纲的基本内容及学时分配课题名称基本要求学时分配周次第5学期以下内容均为双语讲授、英文操作Chaper1The Fundamental Accounting 会计原则与概念会计分类及职能12 1-3Concepts & PrinciplesChapter 2Debits & Credits:The Double-Entry System 借记和贷记的规则、复式记账制度、记账操作复习与练习8 4-5Chapter 3 Jounalizing & Posting Transactions 普通日记账、特种日记账的概念日记帐记账操作分类账过帐操作复习与练习12 6-8Chapter 4Financial Statements 常用财务报表：损益表、资本变动表、资产负债表报表之间的关系报表编制复习与练习8 9-10Chapter 5 Adjusting & Closing Procedures 调帐和结帐程序调帐分录编写结帐分录编写复习与练习12 11-13Chapter 6 财务意识12 14-1Review:Financial Awareness 损益账户比较资产负债表现金流量表复习与练习6三、与其他课程的关系：本课程是会计电算化专业的骨干课程之一，是《会计原理》、《财务会计》的后续课程，是从事涉外会计工作不可缺少的专业技能课程。
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）。
会计英语教学大纲
《会计英语》教学大纲一、课程基本情况开课单位：工商管理学院课程编码：由学校统一编定总学时：48学时总学分：3修课方式：必修考核方式：考查先修课程：大学英语、中级财务会计、高级财务会计教材：《Accounting English》于久洪主编，中国人民大学出版社参考书：《会计专业英语》常勋等编著，立信会计出版社《会计英语》孟焰等编著，经济科学出版社二、课程的性质、任务与目的本课程是工科会计专生本类专业基础课程之一，也是专生本学生学习和掌握会计专业术语和西方财务会计基本内容的主要课程。
本课程的任务与目的是在有一定大众英语和会计专业课的基础上，进一步掌握会计方面的专业术语和专业知识，并进一步了解和掌握西方会计的处理方法。
学习会计专业英语主要让学生掌握下列方面的专业术语：会计概述；会计循环和基本财务报表；现金和有价证券；应收账款；存货；长期资产；流动负债；长期负债和长期投资；合伙企业会计；公司会计；现金流量表；财务报表分析；成本与管理会计简介；制造业会计；标准成本；作业成本计算；本量利分析；资本投资决策；预算编制；责任会计等。
目的是让学生掌握会计专业术语，区别我国会计与西方会计在某些核算方面的差异，提高学生的专业口语能力和阅读英语文章的能力。
三、课程内容、基本要求与学时分配（一）OVERVIEW OF ACCOUNTING （3学时）1．Learning from What Is Accounting, Divisions of Accountants’Work.Understanding Accounting Concepts and Principles and Accounting Equation.2．Learning from Accounting Elements and Effect of Business Transactions upon the Accounting Equation.（二）ACCOUNTING CYCLE AND BASIC FINANCIAL STATEMENTS （9学时）1．Learning from What Is Accounting Cycle. Mastering The Ledger and Debit and Credit Entries. Understanding Double-entry Accounting and The Journal.2．Mastering Adjusting Entries and Closing the Accounts. Mastering The BasicFinancial Statements.(三) CASH AND MARKETABLE SECURITIES1．Learning from Cash concept. Understanding cash entries.2.Mastering Marketable Securities contents.(四) ACCOUNTS RECEIVABLE1. Understanding Accounts Receivable. Mastering Dealing With Uncollectible Accounts Receivable. Understanding Different Approaches to Estimating Credit Losses.2.Learning from Managing Accounts Receivable.(五) INVENTORY SECTION1.Mastering Two System of Inventory Accounting.2.Mastering Inventory Measurement. Learning from inventory control.(六) LONG-LIVED ASSETS SECTION1.Learning from Acquisition of Plant Assets.2.Mastering Depreciation methods. Mastering Disposal of Plant and Equipment.3.Mastering Intangible Assets and Natural Resources.(七) CURRENT LIABILITIES SECTION1.Mastering Accounts Payable and Notes Payable.2.Mastering Accrued Liabilities and Unearned Revenue.3.Understanding Loss Contingencies.(八) LONG-TERM LIABILITIES AND LONG-TERM INVESTMENTS1.Mastering Long-term Liabilities.2.Mastering Long-term Investments.(九) STATEMENT OF CASH FLOWS1．Learning from Purposes and Uses of the Statement of Cash Flows.2.Understanding Format of the Statement of Cash Flows.3.Mastering Preparation of the Statement of Cash Flows.(十) FINANCIAL STATEMENTS ANALYSIS1.Mastering Horizontal Analysis and Vertical Analysis.2.Mastering Ratio Analysis.(十一) INTRODUCTION TO COST ACCOUNTING AND MANAGEMENT ACCOUNTING1.Learning from Measurement Theory.2.Understanding The Role of the Management Accountant in the Management Process.3.Mastering cost accounting allocation methods, such as Job Order Costing Systemand Process Costing system.(十二) CAPITAL INVESTMENT DECISION1.Learning from Types of Capital Investment Decision.2.Mastering Non-discounting Methods and Discounting Methods.(十三) BUDGET PRAPARATION1．Learning from What Is Budget and Functions of Budget.2.Mastering Budget Preparation.(十四) INTRODUCTION TO PARTNERSHIP ACCOUNTING AND CORPORATION ACCOUNTING1.Learning from Significant Features of a Partnership and Stockholders’Equity.2.Mastering Allocating Partnership Net Income among the partners, Admission ofa New partner and Liquidation of a Partnership.3.Mastering Authorization and Issuance of Capital Stock. Understanding Commonstocks and Preferred Stocks. Mastering Dividends and Treasury Stock.四、课程的其它教学环节←(宋体,加黑,小4号字，1.5倍间距)实验（上机、设计、参观）内容与基本要求：（一）Financial statement （2 hours）Mastering the preparation of statements and the analysis.（二）Accounting cycle （2 hours）Mastering how to operate the accounting cycle.(三)Investment making-decision sectionMastering discounting method and cases analysis.五、教学手段与教学方法教师教授主要知识点和专业术语，并进行会计英语核算练习和应用文写作，并进行课堂英语对话及演讲，同时进行专业术语听力，并对以前的讲解内容进行测验，对外企的账务处理进行实务练习,同时对成本会计和管理会计的基本术语进行介绍。
会计英语(第4版)教学大纲和期末复习题目
Syllabus and review for final examIntroduction:This is an introductory course in financial accounting intended for students with no previous exposure to financial accounting. It aims at providing the necessary tools for students to read, understand, analyze and extract information from financial statements. The course adopts a user approach of accounting by emphasizing the relation between accounting data and the underlying economic events that generated them, and how this knowledge is helpful in decision-making.The course focuses initially on how to record economic events in the accounting records and how to prepare and interpret the primary financial statements (i.e., the balance sheet,the income statement, and the statement of cash flows).Main Course Objective:Provide tools to read, understand, and analyze financial statements.Question 1 costing method for inventory Stylish Jeans Company markets blue jeans and uses a perpetual inventory system to account for its merchandise. The beginning balance of the inventory and transactions during the year were as follows:January 1: Balance: 350 units at €52 eachMarch 12: Purchased 175 units at €61 each.May 21: Sold 260 units for a selling price of €112 each.July 8: Purchased 300 units at €73.October 31: Sold 320 units for a selling price of €112 each.Required1. Calculate cost of goods available for sale and units available for sale for the year.2. Calculate units remaining in ending inventory.3. Calculate the currency value of cost of goods sold and ending inventory usinga) FIFOb) Weighted averageRound to two decimal places.1.Beg. 350 units @ €52= €18,200Mar. 12 175 units @ 61 = 10,675July 8 300 units @ 73 = 21,900UnitsAvailable 825 units €50,775Cost of goods available for sale2. Units in ending inventory:Units available 825Less: Units sold 580Ending Inventory 2453.(b) Weighted-average perpetualQuestion 2 accounting for bad debtsBeleVu Supplies showed the following selected adjusted balances at itsDecember 31, 2011 year end:During the year 2012, the following selected transactions occurred:1. Sales totalled €2,960,000, of which 25% were cash sales (cost of sales€1,804,000).2. Sales returns were €114,000, half regarding credit sales. The returnedmerchandise was scrapped.3. An account for €24,000 was recovered.4. Several accounts were written off; €39,000.5. Collections from credit customers totalled €1,880,000 (excluding the recovery in(3) above).Requireda. Prepare the December 31, 2012 adjusting entry to estimate bad debts, assuming that uncollectible accounts are estimated to be 1% of net credit sales.b. Show how accounts receivable will appear on the December 31, 2012 statement offinancial position.c. What will bad debts expense be on the statement of comprehensive income for theyear ended December 31, 2012?d. Prepare the December 31, 2012 adjusting entry to estimate bad debts, assumingthat uncollectible accounts are estimated to be 3% of outstanding receivables.e. Show how accounts receivable will appear on the December 31, 2012 statement offinancial position.f. What will bad debt expense be on the statement of comprehensive income for theyear ended December 31, 2012?a. Dec. 31 Bad Debt Expense 21,630 Allowance for Doubtful Accounts 21,630 2,220,000 – 57,000 = 2,163,000 2,163,000 × 1% = 21,630b. Current assets: Accounts receivable € 742,000 Less: Allowance for doubtful accounts (23,310) € 718,690 ORCurrent assets: Accounts receivable (net of €23,310 estimated uncollectible accounts) € 718,690c.d. Dec.31 Bad Debt Expense ................................................... 20,580 Allowance for Doubtful Accounts .................... 20,580 742,000 × 3% = 22,260 – 1,680 = 20,580Calculations:× 3%€22,260e.Current assets:Accounts receivable €742,000Less: Allowance for doubtful accounts (22,260) €719,740 ORCurrent assets:Accounts receivable (net of €22,260estimated uncollectible accounts) €719,740f. €20,580Question 3 accounting for trading investmentExtel Company’s fair value through profit or loss investments as of December 31, 2011 are as follows:Cost MarketKlondike ordinary shares €11,250 €14,875Kaffner ordinary shares 56,070 55,950IDEA ordinary shares 12,400 10,800Western ordinary shares 35,400 30,220RequiredPart 1Prepare the journal entries to record the adjustments to fair value for the fair value through profit or loss investments as per the requirements of IAS 39.Part 2Illustrate how the fair value through profit or loss investments will be reported on the statement of financial position on December 31, 2011.Illustrate what effect your adjustments would have on the Statement of Comprehensive Income for the year ended December 31, 2011.Part 1Cost Market Difference Klondike ordinary shares €11,250€14,875€3,625Kaffner ordinary shares 56,070 55,950 (120)IDEA ordinary shares 12,400 10,800 (1,600) Western ordinary shares 35,400 30,220 (5,180)2011Dec. 31 FVPL investments — Klondike shares 3,625Unrealized gain on FVPL investments 3,625€14,875 –€11,250 = €3,62531 Unrealized loss on FVPL investments (120)FVPL investments — Kaffner shares (120)€55,950 –€56,070 = (€120)31 Unrealized loss on FVPL investments ...................................... 1,600FVPL investments — IDEA shares .................................... 1,600 €10,800 –€12,400 = (€1,600)31 Unrealized loss on FVPL investments ...................................... 5,180FVPL investments — Western shares ................................ 5,180 €30,220 –€35,400 = (€5,180)Part 2Statement of Financial Position:Current assets:Fair value through profit or loss investments .................................... €111,845 Total fair or market values = €14,875 + €55,950 + €10,800 + €30,220Statement of Comprehensive Income:Other Income and Expenses:Unrealized loss on fair value through profit or loss investments....... €3,275Net unrealized loss = €3,625 –€120 –€1,600 –€5,180 = (€3,275)Question 4 accounting for fixed assetsShield Corporation purchased a used machine for €282,000 on January 7, 2007. It was repaired the next day at a cost of €12,500 and installed on a new platform that cost €2,000. The company predicted that the machine would be used for six years and would then have a €16,200 residual value. Depreciation was to be charged on a straight-line basis. A full year’s depreciation was charged on December 31, 2007. On June 25, 2012 it was retired.Required1. Prepare journal entries to record the purchase of the machine, the cost of repairingit, and the installation. Assume that cash was paid.2. Prepare entries to record depreciation on the machine on December 31 of its firstyear and on September 30 in the year of its disposal. (Round calculations to the nearest whole dollar.)3. Prepare entries to record the retirement of the machine under each of thefollowing unrelated assumptions:a) It was sold for €42,000;b) It was sold for €32,000; andc) It was stolen and the insurance company paid €37,500 in ful l settlement of theloss claim.4. Explain the purpose of recording depreciation. If depreciation is not recorded, whatis the effect on the statement of comprehensive income and statement of financial position?Part 12007Jan. 7 Machine ........................................................ 282,000Cash .................................................... 282,000 To record purchase of machine.8 Machine ........................................................ 12,500Cash .................................................... 12,500 To record capital repairs on machine.8 Machine ........................................................ 2,000Cash .................................................... 2,000 To record installation of machine.Part 2Dec. 31 Depreciation Expense, Machine .................. 46,717Accumulated Depreciation, Machine ........................................................46,717To record depreciation;(296,500 – 16,200)/6 = 46,717. 2012June. 25 Depreciation Expense, Machine .................. 23,359Accumulated Depreciation, Machine ........................................................23,359To record partial year’s depreciation; 46,717 × 6/12 = 23,359.Part 3(a)25 Accumulated Depreciation, Machine 1 ......... 256,944 Cash .............................................................. 42,000Gain on Disposal 2............................... 2,444 Machine .............................................. 296,500Sold machine for €42,000.Part 3(b)25 Accumulated Depreciation, Machine ........... 256,944 Cash .............................................................. 32,000 Loss on Disposal 3 ......................................... 7,556Machine .............................................. 296,500Sold machine for €32,000.Part 3(c)25 Accumulated Depreciation, Machine256,944 Cash37,500 Loss on Disposal4 2,056Machine296,500 Received insurance settlement.Dep. for 2007, 2008, 2009, 2010, and 2011.Dep. for 2012.1 Accumulated depreciation = (46,717 × 5 years) + 23,359 = 256,9442Gain (Loss) = Cash Proceeds – Book Value= 42,000 – (296,500 – 256,944) = 2,4443 Gain (Loss) = Cash Proceeds – Book Value= 32,000 – (296,500 – 256,944) = (7,556)4 Gain (Loss) = Cash Proceeds – Book Value= 3,7500 – (296,500 – 256,944) = (2,056)Part 4Depreciation is the process of allocating the cost of property, plant, and equipment in a rational and systematic manner over the assets’ useful life. It is required by the expense recognition principle. If depreciation is not recorded, net income will be overstated on the statement of comprehensive income. On the statement of financial position, assets and equity will be overstated.Question 5 accounting for bonds payableApplet Inc. issued bonds on January 1, 2011, that pay interest semi-annually on June30 and December 31. The par value of the bonds is €80,000, the annual contract rateis 8%, and the bonds mature in 10 years.RequiredFor each of these three situations, (a) determine the issue price of the bonds, and (b) show the journal entry that would record the issuance, assuming the market interestrate at the date of issuance was1. 6%2. 8%3. 10%Part 1a.Par value 0.5537 €80,000€44,296Interest (annuity) 14.8775 3,200 47,608Total €91,904Premium € 11,904* The table values are based on a discount rate of 3% (half the annual market rate)and 20 periods/payments.b.2011Jan. 1 Cash......................................................................... 91,904Premium on Bonds Payable .............................. 11,904Bonds Payable ................................................... 80,000 Sold bonds on original issue date.Part 2a.Par value 0.4564 €80,000 €36,512 Interest (annuity) 13.5903 3,200 43,488 Total €80,000* The table values are based on a discount rate of 4% (half the annual market rate)and 20 periods/payments.b.2011Jan. 1 Cash......................................................................... 80,000Bonds Payable ................................................... 80,000 Sold bonds on original issue date.Part 3a.Par value 0.3769 €80,000€30,152Interest (annuity) 12.4622 3,200 39,879Total €70,031Discount €9,969* The table values are based on a discount rate of 5% (half the annual market rate)and 20 periods/payments.b.2011Jan. 1 Cash ......................................................................... 70,031Discount on Bonds Payable .................................. 9,969Bonds Payable ................................................... 80,000 Sold bonds on original issue date.Entry for period 6 interestDR interest expense 3585CR cash 3200CR discount 385Question 6 accounting for shareholders equityMajestic Inc. was authorized to issue 250,000 €1.00 noncumulative preference shares and an unlimited number of ordinary shares. During Majestic’s first month of operations, May 2011, the following selected transactions occurred:May 1 10,000 preference shares were issued at €15.00 for cash.May 5 9,000 of the ordinary shares were issued for a total of €9,000 cash.May 6 14,000 ordinary shares were issued in exchange for land valued at €30,000.The shares were actively trading on this date at €2.00 per share.May 26 The corpora tion’s promoters were given 14,000 ordinary shares for their services in organizing the corporation. The directors valued the services at€70,000.May 31 The Board of Directors declared and paid a total dividend of €12,000.May 31 The €120,000 credit balan ce in the Income Summary account was closed. May 31 The cash dividends declared were closed to retained earnings.Required1.Prepare the journal entries to record the above transactions.2.Prepare the shareholders’ equity section of the company’s statemen t offinancial position as of May 31, 2011.Part 2Majestic Inc.Partial Statement of Financial PositionMay 31, 2011Shareholders’ EquityContributed capital:Preferred shares, €1.00, non-cumulativeAuthorized: 250,000Issued and outstanding: 10,000 € 150,000 Ordinary sharesAuthorized: unlimitedIssued and outstanding: 37,000 107,000 Total contributed capital ............................ €257,000 Retained earnings ............................................... 108,000 Total shareholders’ equity .......................................... €365,000Question 7 the statement of cash flowHolliday Corp.’s statement of financial position and statement ofcomprehensive income are as follows:HOLLIDAY CORP.Comparative Statement of Financial Position InformationDecember 31Assets 2012 2011Cash ............................................................................ €150,850 €214,550 Accounts receivable ..................................................... 182,000 138,950 Merchandise inventory ................................................. 766,500 707,000 Prepaid expenses ........................................................ 15,050 17,500 Equipment .................................................................. 446,600 308,000 Accumulated depreciation ........................................ (96,950) (123,200) Total assets ................................................................. €1,464,050 €1,262,800Liabilities and Shareholder s’ EquityAccounts payable ......................................................... €246,750 €326,550 Short-term notes payable ............................................. 28,000 17,500 Long-term notes payable ............................................. 262,500 150,500 Ordinary shares ........................................................... 563,500 437,500 Retained earnings ........................................................ 363,300 330,750 Total liabilities and shareholders’ equity ...................... €1,464,050 €1,262,800HOLLIDAY CORP.Statement of Comprehensive Incomefor year ended December 31, 2012Sales ............................................................................ €1,389,500 Cost of goods sold ....................................................... 700,000 Gross profit .................................................................. €689,500 Operating expenses:Depreciation expense ............................................. €52,500Other expenses ...................................................... 382,200Total operating expenses ....................................... 434,700 Income from operations ............................................... €254,800 Loss on sale of equipment ........................................... 14,350 Income taxes ............................................................... 33,950Net income ................................................................... €206,500 Other information regarding Holliday Corp.:a. All sales are credit sales.b. All credits to accounts receivable in the period are receipts from customers.c. Purchases of merchandise are on credit.d. All debits to accounts payable in the period result from payments formerchandise.e. The other operating expenses are cash expenses.f. The only decrease in income taxes payable is for payment of taxes.g. The other expenses are paid in advance and are initially debited to Prepaidexpenses.Additional information regarding Holliday Corp.’s activities during 2012:h. Loss on sale of equipment is €14,350.i. Equipment costing €131,250,with accumulated depreciation of €78,750, issold for cash.j. Equipment costing €269,850is purchased by paying cash of €70,000 and signing a long-term note payable for the balance.k. Borrowed €10,500 by signing a short-term note payable.l. Paid €87,850 to reduce a long-term note payable.m. Issued 7,000 ordinary shares for cash at €18 per share.n. Declared and paid cash dividends of €173,950.HOLLIDAY CORP.Statement of Cash FlowsNote A:The company purchased equipment for €269,850 by signing a €199,850 long-term note payable and paying €70,000 in cash.Note 2 retained earnings330,750+ profit 206,500 - 173,950(n) = 363,300Name______________ Student Number___________________HOLLIDAY CORP.Statement of Cash Flows。
《会计英语》课程教学大纲
《会计英语》课程教学大纲课程编号：一、课程说明1. 课程代码2. 课程类别专业选修课3. 适应专业及课程性质财务管理专业专业选修本大纲适用于财务管理、会计学及相关专业。
《会计英语》是财务管理及相关专业的选修专长课之一，也是财务会计专业知识结构中的衍生部分。
《会计英语》是基于本土实际情况,并结合相应市场与企业需求开设一门面向国际化的实用性课程。
4. 课程目的(1)课程是在《中级财务会计》的基础上 , 以企业会计人员岗位能力为核心，对会计从业人员专业英语术语及会计循环处理能力的培养为主体。
为将来的实际工作奠定理论基础和一定的职业技能。
(2)通过该课程学习使学生能掌握常用会计英语表达的习惯并运用英语做出相应财务分析能力。
(3)培养学生运用互联网及阅读相关会计英语书籍能力，拓展会计知识,并具有并翻译相关英语文章能力。
(4)5. 学时与学分本课程课内学时为36学时，学分为2。
采用现代多媒体教学及专题讨论形式相结合,作业与相关实践不少4学时。
6. 建议先修课程本课程的先修基础课程为《大学英语》及专业相关课程《基础会计学》、《成本会计》、《管理会计》和《财务管理》。
二、课程教学基本内容及要求（1）会计概述 An overview of accounting计划学时：2 学时基本要求：(1)掌握会计定义与种类(2)掌握会计要素的确认和计量要求(3)掌握会计的基本前提假设(4)掌握会计信息质量教学重点及难点：(1)重点：会计要素的确认和计量；会计信息质量(2)难点：会计的基本前提假设基本内容：(1)会计与会计职业(2)会计假设(3)会计确认和计量(4)会计质量特征思考题：1.How does the job of a bookkeeper differ from that of an accountant?2.Why are ethics crucial in accounting？3.What is the basic requirement of accrual basis of accounting? What other accounting concepts or principles does this assumption interrelate?4.What does matching principle mean? Why is it important to income measurement?（2）会计循环 Accounting cycle计划学时：6 学时基本要求：(1)掌握恒等式与复式记账会计术语英语表达(2)掌握会计循环基本过程(3)掌握日记帐、总分类帐(4)掌握结账与试算平衡表编制教学重点及难点：(1)重点：会计循环基本过程；掌握日记帐、总分类帐(2)难点：结账与试算平衡表编制基本内容：(1)会计等式及复式记账法(2)会计循环概述(3)日记帐及总分类帐(4)调整分录与试算平衡思考题：1.What is the significance of introducing 'accounts' in accounting?2.Describe the difference between an unadjusted trial balance, an adjusted trial balance , and a post-closing trial balance.3.At what stage of accounting cycle are the journals used ?4.Discuss the significance of using subsidiary ledgers.5.Specify the types of adjustments that need to be made at the end of each accounting period.6.What are the major steps in preparing closing entries?7.Explain the uses of the trial balance.（3）财务报表 Financial statements计划学时：6 学时基本要求：(1)掌握资产负债表英语表达(2)掌握利润及现金流量表表达(3)掌握财务报表附注(4)运用财务指标进行财务状况分析教学重点及难点：(1)重点：会计报表（资产负债表，利润表，现金流量表）英语表达形式(2)难点：运用相关财务指标分析基本内容：(1)资产负债表(2)利润表(3)现金流量表(4)财务报表附注(5)财务报表分析思考题：1.Briefly describe the significance of financial statements.2.In what sense does the balance sheet be arranged?3.How can the items of an income statement be classified?4.What are the principal sources of debits and credits to Retained Earnings?5.Explain the difference between the direct and indirect methods of preparing cash flow statements .6.What are the widely used ratios? How to calculate them and what do they indicate or measure?课内实践活动计划学时：4 学时1.实践内容：阿兹利康公司财务报表分析/Financial statements analysis of AstraZeneca2.课内实践目的：通过课内实践学习学生应：1.理解相关外文年报资料2.掌握分析报告基本写作方法3.运用所学财务指标分析法对阿兹利康公司进行分析4.通过小组协作培养团队意识3.课内实践目的：（4）流动资产 Current Assets计划学时：4 学时基本要求：(1)掌握流动资产相关科目基本概念(2)理解现金管理与控制制度（Cash and Its control）应收帐款管理制度（Receivables Management）及存货管理制度(Inventory managements)(3)运用不同方法计算存货成本教学重点及难点：(1)重点：现金管理与控制制度应收帐款管理制度及存货管理制度(2)难点：存货成本计量基本内容：(1)现金及其控制(2)应收帐款(3)存货思考题：1.When do accounts receivables arise?2.Describe the procedures in which the requested balance of the allowance for doubtful accounts is determined by aging the accounts receivable.3.What is meant by cost flow assumption?（5）非流动资产与投资 Non-Current Assets and Investments计划学时：4 学时基本要求：(1)掌握非流动资产(Non-Current Assets)相关科目基本概念(2)掌握长期投资(Investments)相关科目基本概念(3)运用不同方法计算折旧教学重点及难点：(1)重点：非流动资产与长期投资相关科目英语表达(2)难点：折旧计算基本内容：(1)固定资产(2)固定资产折旧(3)无形资产思考题：1.How is the cost of plant and equipment determined?2.When are post-acquisition costs capitalized rather than expensed?3.What are the causes of depreciation?4.How should R&D costs be accounted for?（6）负债Liabilities计划学时：2 学时基本要求：(1)掌握流动负债(Current Liabilities)相关科目基本概念(2)掌握非流动负责(Non-current Liabilities)相关科目基本概念教学重点及难点：重点：流动负债相关科目英语表达非流动负责相关科目英语表达基本内容：(1)流动负债(2)非流动负责思考题：1.Define liability, current liability and non-current liability.2.What are bonds? Identify the types of bonds.（7）所有者权益 Owners’ Equity计划学时：2 学时基本要求：(1)掌握不同企业所有者权益核算(2)理解企业不同形式教学重点及难点：(1)重点：企业不同形式(2)难点：不同企业所有者权益核算基本内容：(1)企业组织形式(2)不同企业所有者权益核算思考题：1.Distinguish between par value and marked value.2.What is treasure stock. and why do companies acquire it ?（8）收入与费用 Revenues and expenses计划学时：2 学时基本要求：(1)掌握收入科目基本概念(2)掌握费用科目基本概念教学重点及难点：重点：收入科目英语表达费用科目英语表达基本内容：(1)收入(2)费用思考题：1. Clearly define expenses.2. What is the difference between direct expenses and indirect expenses?（9）其他相关会计 Other Accounting areas计划学时：1 学时基本要求：(1)掌握管理会计和成本会计基本概念(2)相关会计英语表达教学重点及难点：(1)管理会计和成本会计(2)相关会计职业及作用基本内容：(1)管理会计(2)成本会计(3)国际会计思考题：1.What is the purpose of cost accounting?2.Describe the role of management accounting in a business.（10）审计 Auditing计划学时：1 学时基本要求：(1)掌握审计流程(2)掌握内控制度教学重点及难点：(1)审计概念(2)审计流程(3)内部控制制度基本内容：(1)审计概论(2)审计流程(3)审计报告(4)内部控制思考题：1.Explain each type of audit procedures.三、课程学时分配本课程计划36学时，其中理论教学34学时，课内实践2学时。
会计英语 教学大纲
会计英语教学大纲会计英语教学大纲引言：会计英语作为一门专业英语课程，是培养会计专业学生英语沟通和交流能力的重要途径之一。
本文将探讨会计英语教学的目标、内容和方法，以及如何提高学生的学习效果。
一、教学目标会计英语教学的目标是培养学生在会计领域中运用英语进行沟通和交流的能力。
具体目标包括：1. 掌握会计专业的基本词汇和表达方式；2. 理解和运用会计英语的基本语法和句型；3. 能够阅读、理解和分析会计文献和报告；4. 能够撰写和演讲会计相关的文稿和演讲稿；5. 培养跨文化沟通和交流的能力。
二、教学内容会计英语教学的内容应包括以下方面：1. 会计基础知识：包括会计准则、会计原则、会计报表等相关知识；2. 会计词汇：学习和掌握与会计相关的专业词汇，如资产、负债、利润等；3. 会计语法和句型：学习和掌握会计英语的基本语法和句型，如被动语态、条件句等；4. 会计文献阅读：培养学生阅读和理解会计文献和报告的能力；5. 会计写作和演讲：培养学生撰写和演讲会计相关文稿和演讲稿的能力。
三、教学方法为了提高学生的学习效果，会计英语教学可以采用以下方法：1. 多媒体教学：通过使用多媒体教学工具，如投影仪、电脑等，展示会计案例、图表和报表，提升学生的视觉和听觉体验；2. 实践教学：组织学生参观实际的会计工作场所，如会计师事务所、企业财务部门等，让学生亲身体验会计工作的实际操作；3. 互动教学：通过小组讨论、角色扮演等互动方式，促进学生之间的交流和合作，提高学生的口语表达能力；4. 案例分析：引入实际案例进行分析和讨论，培养学生的问题解决能力和分析思维；5. 语言实践：鼓励学生参加会计相关的英语角、讲座或研讨会，提高学生的语言实践能力。
四、学习效果的提高为了提高学生的学习效果，可以采取以下措施：1. 个性化教学：根据学生的英语水平和学习需求，设计个性化的教学计划，提供针对性的辅导和指导；2. 多元评估：采用多种评估方式，如考试、作业、小组项目等，全面评估学生的学习成果；3. 反馈机制：及时给予学生学习反馈，鼓励学生发现自己的问题并加以改进；4. 学习资源：提供丰富的学习资源，如教材、参考书、学习网站等，帮助学生扩展知识和提高技能；5. 学习支持：为学生提供学习支持和辅导，如学习小组、学术指导等，帮助学生解决学习中的困难。
会计英语备课教案
会计英语备课教案一、教学目标1. 知识目标：（1）掌握会计基本术语和概念；（2）了解会计报表的编制和分析方法；（3）熟悉会计准则和国际会计标准。
2. 技能目标：（1）能够运用英语进行会计信息的收集、整理和分析；（3）提高会计专业英语阅读和交流能力。
3. 情感目标：培养学生的团队合作意识和跨文化交际能力。
二、教学内容1. 第一课时：会计基本概念与术语（1）会计的定义和目标；（2）会计要素及其分类；（3）会计基本假设和原则。
2. 第二课时：会计科目与账户（1）会计科目的设置；（2）账户的分类及其特点；（3）会计分录的编制。
3. 第三课时：会计报表（1）资产负债表的编制；（2）利润表的编制；（3）现金流量表的编制。
4. 第四课时：会计分析与评价（1）财务比率分析；（2）财务趋势分析；（3）企业绩效评价。
5. 第五课时：会计准则与国际会计标准（1）我国会计准则体系；（2）国际会计准则概述；（3）会计准则的国际趋同。
三、教学方法1. 任务驱动法：通过完成具体任务，引导学生主动探究会计知识；2. 案例分析法：精选会计案例，培养学生分析问题和解决问题的能力；3. 小组讨论法：鼓励学生分组讨论，提高团队合作意识和沟通能力；4. 互动教学法：教师与学生互动，激发学生学习兴趣和积极性。
四、教学评价1. 平时成绩：考察学生课堂参与、任务完成和小组讨论表现；2. 期中测试：测试学生对会计知识的掌握和运用能力；3. 期末考试：全面评估学生对本门课程的理解和应用水平。
五、教学资源1. 教材：选用权威、实用的会计英语教材；2. 课件：制作精美、生动的课件，辅助教学；3. 案例：收集国内外典型会计案例，用于分析讨论；4. 网络资源：利用互联网获取最新会计资讯，拓宽学生视野。
六、教学步骤1. 导入新课：通过引入实际案例，引发学生对会计英语的兴趣，介绍本节课的教学目标和内容。
2. 知识讲解：讲解本节课的主要知识点，包括会计基本概念、会计科目与账户、会计报表等，并结合实际案例进行分析。
会计英语教学大纲
会计英语教学大纲会计英语教学大纲随着全球化的发展，会计英语的重要性日益凸显。
在国际商务交流中，掌握会计英语不仅能够提高沟通效率，还能够为会计专业人士提供更广阔的职业发展机会。
因此，制定一份科学合理的会计英语教学大纲对于培养学生的英语能力和会计专业素养至关重要。
首先，会计英语教学大纲应该明确教学目标。
教学目标应该包括学生在听、说、读、写四个方面的英语能力要求，并且要根据学生的实际水平制定相应的目标。
比如，对于初级学生来说，教学目标可以是能够听懂简单的会计英语对话，能够用英语进行简单的口头交流。
而对于高级学生来说，教学目标可以是能够阅读并理解专业会计文献，能够用英语进行会计报告的撰写。
其次，会计英语教学大纲应该明确教学内容。
教学内容应该根据学生的实际需求和专业要求来确定。
可以包括会计英语的基本词汇、语法知识、会计报表的阅读和分析、会计准则的理解等。
此外，还可以引入一些实际案例和实践活动，让学生能够将所学的知识应用到实际情境中去。
第三，会计英语教学大纲应该明确教学方法和评估方式。
教学方法应该灵活多样，既要注重理论知识的传授，也要注重实践能力的培养。
可以采用课堂讲授、小组讨论、案例分析等多种教学方法，以激发学生的学习兴趣和主动性。
评估方式可以包括考试、作业、小组项目等，以全面评估学生在听、说、读、写方面的英语能力。
此外，会计英语教学大纲还应该考虑到教材的选择和使用。
教材应该与教学目标和教学内容相适应，既能够满足学生的学习需求，又能够激发学生的学习兴趣。
可以选择一些经典的会计英语教材，也可以结合实际情况，选择一些与会计专业相关的实用教材。
最后，会计英语教学大纲还应该考虑到教师的培训和发展。
教师在教学过程中起着至关重要的作用，他们需要具备扎实的英语基础和丰富的会计专业知识。
因此，学校可以组织一些培训活动，提高教师的教学水平和专业素养，以确保教学质量和效果。
总之，制定一份科学合理的会计英语教学大纲对于提高学生的英语能力和会计专业素养具有重要意义。
会计英语第二版课程设计
会计英语第二版课程设计课程简介《会计英语》是一门面向会计专业学生的概念性英语课程。
本课程旨在帮助学生掌握会计学基本概念及其英语表述，并提高学生的听说读写能力。
课程目标通过学习本课程，学生应达到以下目标：1.掌握会计学基本概念及其英语表述；2.熟练掌握英语听说读写能力；3.能够阅读和理解会计领域相关的英文文献及材料；4.能够使用英语进行口头和书面交流，在跨文化环境下表达并解决问题。
课程教学内容第一章会计基础1.1 会计基本概念1.2 会计基本制度1.3 会计核算基础第二章财务会计2.1 财务报表2.2 资产负债表2.3 利润表和现金流量表第三章管理会计3.1 成本会计3.2 预算管理3.3 绩效评价第四章税务会计4.1 税收基本原理4.2 税务管理4.3 税务筹划第五章国际会计5.1 国际会计准则5.2 国际财务报告5.3 国际税务管制课程教学方法本课程采用多种教学方法，包括讲授、讨论、案例分析、小组合作学习、听力练习、口语演练、阅读理解等。
教师应根据具体教学内容和学生需求，合理组织和安排教学方法。
课程考核方式本课程评价方式包括平时成绩和期末考试。
其中，平时成绩占50%，包括听力、口语、阅读学习任务和小组合作学习等；期末考试占50%，考查学生对本课程内容的掌握和理解。
课程参考资料1.Warren C.S., Reeve J.M. and Duchac J.E. (2016). FinancialAccounting, 25th Edition. Cengage Learning.2.Horngren C.T., Datar S.M. and Rajan M.V. (2015). CostAccounting: A Managerial Emphasis, 14th Edition. Prentice Hall.3.Bertrand M.L. and Robb J.K. (2016). International Accountingand Multinational Enterprises, 7th Edition. South-Western CollegePub.4.王华清等编 (2018). 会计英语, 第二版. 清华大学出版社。
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。
- 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)。
《会计英语》课程教学大纲课程编号：一、课程说明1. 课程代码2. 课程类别专业选修课3. 适应专业及课程性质财务管理专业专业选修本大纲适用于财务管理、会计学及相关专业。
《会计英语》是财务管理及相关专业的选修专长课之一，也是财务会计专业知识结构中的衍生部分。
《会计英语》是基于本土实际情况,并结合相应市场与企业需求开设一门面向国际化的实用性课程。
4. 课程目的(1)课程是在《中级财务会计》的基础上 , 以企业会计人员岗位能力为核心，对会计从业人员专业英语术语及会计循环处理能力的培养为主体。
为将来的实际工作奠定理论基础和一定的职业技能。
(2)通过该课程学习使学生能掌握常用会计英语表达的习惯并运用英语做出相应财务分析能力。
(3)培养学生运用互联网及阅读相关会计英语书籍能力，拓展会计知识,并具有并翻译相关英语文章能力。
(4)5. 学时与学分本课程课内学时为36学时，学分为2。
采用现代多媒体教学及专题讨论形式相结合,作业与相关实践不少4学时。
6. 建议先修课程本课程的先修基础课程为《大学英语》及专业相关课程《基础会计学》、《成本会计》、《管理会计》和《财务管理》。
二、课程教学基本内容及要求（1）会计概述 An overview of accounting计划学时：2 学时基本要求：(1)掌握会计定义与种类(2)掌握会计要素的确认和计量要求(3)掌握会计的基本前提假设(4)掌握会计信息质量教学重点及难点：(1)重点：会计要素的确认和计量；会计信息质量(2)难点：会计的基本前提假设基本内容：(1)会计与会计职业(2)会计假设(3)会计确认和计量(4)会计质量特征思考题：1.How does the job of a bookkeeper differ from that of an accountant?2.Why are ethics crucial in accounting？3.What is the basic requirement of accrual basis of accounting? What other accounting concepts or principles does this assumption interrelate?4.What does matching principle mean? Why is it important to income measurement?（2）会计循环 Accounting cycle计划学时：6 学时基本要求：(1)掌握恒等式与复式记账会计术语英语表达(2)掌握会计循环基本过程(3)掌握日记帐、总分类帐(4)掌握结账与试算平衡表编制教学重点及难点：(1)重点：会计循环基本过程；掌握日记帐、总分类帐(2)难点：结账与试算平衡表编制基本内容：(1)会计等式及复式记账法(2)会计循环概述(3)日记帐及总分类帐(4)调整分录与试算平衡思考题：1.What is the significance of introducing 'accounts' in accounting?2.Describe the difference between an unadjusted trial balance, an adjusted trial balance , and a post-closing trial balance.3.At what stage of accounting cycle are the journals used ?4.Discuss the significance of using subsidiary ledgers.5.Specify the types of adjustments that need to be made at the end of each accounting period.6.What are the major steps in preparing closing entries?7.Explain the uses of the trial balance.（3）财务报表 Financial statements计划学时：6 学时基本要求：(1)掌握资产负债表英语表达(2)掌握利润及现金流量表表达(3)掌握财务报表附注(4)运用财务指标进行财务状况分析教学重点及难点：(1)重点：会计报表（资产负债表，利润表，现金流量表）英语表达形式(2)难点：运用相关财务指标分析基本内容：(1)资产负债表(2)利润表(3)现金流量表(4)财务报表附注(5)财务报表分析思考题：1.Briefly describe the significance of financial statements.2.In what sense does the balance sheet be arranged?3.How can the items of an income statement be classified?4.What are the principal sources of debits and credits to Retained Earnings?5.Explain the difference between the direct and indirect methods of preparing cash flow statements .6.What are the widely used ratios? How to calculate them and what do they indicate or measure?课内实践活动计划学时：4 学时1.实践内容：阿兹利康公司财务报表分析/Financial statements analysis of AstraZeneca2.课内实践目的：通过课内实践学习学生应：1.理解相关外文年报资料2.掌握分析报告基本写作方法3.运用所学财务指标分析法对阿兹利康公司进行分析4.通过小组协作培养团队意识3.课内实践目的：（4）流动资产 Current Assets计划学时：4 学时基本要求：(1)掌握流动资产相关科目基本概念(2)理解现金管理与控制制度（Cash and Its control）应收帐款管理制度（Receivables Management）及存货管理制度(Inventory managements)(3)运用不同方法计算存货成本教学重点及难点：(1)重点：现金管理与控制制度应收帐款管理制度及存货管理制度(2)难点：存货成本计量基本内容：(1)现金及其控制(2)应收帐款(3)存货思考题：1.When do accounts receivables arise?2.Describe the procedures in which the requested balance of the allowance for doubtful accounts is determined by aging the accounts receivable.3.What is meant by cost flow assumption?（5）非流动资产与投资 Non-Current Assets and Investments计划学时：4 学时基本要求：(1)掌握非流动资产(Non-Current Assets)相关科目基本概念(2)掌握长期投资(Investments)相关科目基本概念(3)运用不同方法计算折旧教学重点及难点：(1)重点：非流动资产与长期投资相关科目英语表达(2)难点：折旧计算基本内容：(1)固定资产(2)固定资产折旧(3)无形资产思考题：1.How is the cost of plant and equipment determined?2.When are post-acquisition costs capitalized rather than expensed?3.What are the causes of depreciation?4.How should R&D costs be accounted for?（6）负债Liabilities计划学时：2 学时基本要求：(1)掌握流动负债(Current Liabilities)相关科目基本概念(2)掌握非流动负责(Non-current Liabilities)相关科目基本概念教学重点及难点：重点：流动负债相关科目英语表达非流动负责相关科目英语表达基本内容：(1)流动负债(2)非流动负责思考题：1.Define liability, current liability and non-current liability.2.What are bonds? Identify the types of bonds.（7）所有者权益 Owners’ Equity计划学时：2 学时基本要求：(1)掌握不同企业所有者权益核算(2)理解企业不同形式教学重点及难点：(1)重点：企业不同形式(2)难点：不同企业所有者权益核算基本内容：(1)企业组织形式(2)不同企业所有者权益核算思考题：1.Distinguish between par value and marked value.2.What is treasure stock. and why do companies acquire it ?（8）收入与费用 Revenues and expenses计划学时：2 学时基本要求：(1)掌握收入科目基本概念(2)掌握费用科目基本概念教学重点及难点：重点：收入科目英语表达费用科目英语表达基本内容：(1)收入(2)费用思考题：1. Clearly define expenses.2. What is the difference between direct expenses and indirect expenses?（9）其他相关会计 Other Accounting areas计划学时：1 学时基本要求：(1)掌握管理会计和成本会计基本概念(2)相关会计英语表达教学重点及难点：(1)管理会计和成本会计(2)相关会计职业及作用基本内容：(1)管理会计(2)成本会计(3)国际会计思考题：1.What is the purpose of cost accounting?2.Describe the role of management accounting in a business.（10）审计 Auditing计划学时：1 学时基本要求：(1)掌握审计流程(2)掌握内控制度教学重点及难点：(1)审计概念(2)审计流程(3)内部控制制度基本内容：(1)审计概论(2)审计流程(3)审计报告(4)内部控制思考题：1.Explain each type of audit procedures.三、课程学时分配本课程计划36学时，其中理论教学34学时，课内实践2学时。