(财务会计)会计英语教案

Chapter 1 step into the world of accounting

1.4 Types of accounting

Classification-financial accounting and managerial accounting

1.4.1 Financial Accounting

Production of financial statements-external users

International Accounting Standards(IASs)国际会计准则Generally Accepted Accoungting Principles(GAAPs)公认会计准则1.4.2 Management accounting

Management accounting works for internal users

内部管理会计工作举例：

Strategy formulating 战略规划

Decision making 内部决策

Optimized resources usage 优化资源利用率

1.5The Accounting Profession and Careers

1.5.1Classification of Accounting Profession

Public Accountant

-Auditing

-Tax services

-Consulting services

Private Accountants

1.5.2The Accounting Professional Ethics Integrity of accountants

Code of ethics 会计职业道德

Case-Enron Scandal 安然公司丑闻事件作业布置：

板书设计：

课后分析：

教案编号： 04

教学时间：2010年月第 5 周

教学班级：09级会计班

授课类型：讲授

教学目的及要求：

Upon the completion of this lesson, the students will able to: Have general knowledge of the framework of accounting Have general knowledge of carrer of accounting

教学重点：

Conceptual framework of acconting

(1)basic assumption

(2)basic principle

教学难点：

Conceptual framework of acconting

教学过程：

Chapter 1 step into the world of accounting

1.6 Accountancy Bodies

1.6.1Accounting Standard-Setting Bodies

Federal Accounting Standards Advisory Board(FASAB)

联邦会计准则咨询委员会

1.6.2Professional Accounting Bodies

Association of Chartered Certified Accountants(ACCA) -UK 特许公认会计师公会

Certified Public Accountant(CPA)

1.6.3Oversight Boards

1.6.4Auditing Standard-Setting Bodies

1.8Accounting Conceptual Framework

1.8.1Basic Accounting Assumptions

Business Entity Assumption会计主体假设假设GoingConcern Assumption 持续经营假设

asset capitalization,depreciation and amortization Monetary Unit Assumption 货币计量假设

Periodicity Assumption 会计分期假设

1.8.2Basic Accounting Principles

Historical Cost Principle历史成本原则-reliable