《财务管理学》课程中英文简介

《财务管理学》课程中英文简介
Corporate Finance
课程代码:040013A/040013B Course Code:040025A/040015A
/040012B 040025A/040015A /040012B 040025A/040015A
课程名称:财务管理学Course Name:Corporate Finance
学时:48/32/80 Periods:48/32/80
学分:3/2/5 Credits:3/2/5
考核方式:考查/考试Assessment:Inspection/Examination
先修课程: Preparatory Courses:
成本管理会计学(上)MA1 Management AccountingⅠ
本课程就是国际会计专业方向的基础财务管理学课程,主要讲授的就是财务经理在进行投资、筹资与日常营运管理过程中如何进行财务决策,才能实现股东财富最大化这一企业理财目标。

先修课程为管理会计基础(MA1)。

该课程主要包括以下内容:(1)财务管理学简介; (2)财务环境与其组成要素分析。

(3)证券估价。

(4)利息率与汇率的确定:利息率的影响因素与确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论与利率平价理论。

(5)战略决策——资本预算:主要讲授项目现金流的确定、资本预算方法与决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。

(6)战略决策——资本成本:主要讲授资本结构、个别资本成本(包括债券、优先股、普通股)与综合资本成本的确定。

(7)经营决策——营运资本管理:主要讲授营运资本筹资决策、存货、应收帐款的管理。

(8)财务计划:主要讲授财务计划(或资金需求计划)的编制与分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of an organization、Topics introduced in FN1 include the following parts:
Part 1 Introduction to the corporate finance; Part 2 The financial environment,including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning、
《财务管理学》课程中英文简介
Financial Management
课程代码:040015A Course Code:040015A
课程名称:财务管理学Course Name:Financial Management
学时:80 Periods:80
学分:5 Credits:5
考核方式:考试Assessment:Examination
先修课程:会计学基础Preparatory Courses:Accounting 财务管理学就是会计学与注册会计师专业的学科基础课,开设本课程的主要任务就是加强学生对财务管理理论与实务的全面、深入了解,培养学生课堂讨论与课外阅读与写作的习惯,引导学生对有关现代企业财务管理问题进行思考,从而培养出适应市场经济需要的中级理财者。

本课程以资金时间价值与风险价值为基础,以资金的筹集、投放与利润分配管理为主线,以提高企业价值为目标,进而拓展介绍为实现这一目标所需掌握的相关理论与方法,本课程主要包括三方面主要内容。

第一部分就是财务管理的基础观念与基本方法,主要介绍了财务报表分析方法的应用;财务预测的基本方法与财务预算的编制原理与方法;资金时间价值、风险价值的计量,以及资产内在价值的估算技术。

第二部分就是财务管理的核心内容,主要包括筹资管理、投资管理、营运资本管理与利润分配管理。

第三部分就是财务管理专题,主要包括企业价值评估与期权估价,主要介绍期权估价的原理,期权估价的基本方法以及实务期权估价的主要内容与方法。

Financial Management is a fundamental course for the accounting and CPA major, whose major mission is as below: make the students have the comprehensive understanding of the financial management theory and practice; cultivate good habits of in-class discussion and out-class reading & writing; direct the students to think over the problems related to the modern enterprise financial management, so that the students can acquire the knowledge and skills required to be a qualified middle level financial executive、Based on the time value of money and the risk value, the course take the acquisition, investment and distribution of funds as a mainstream,exploring the related theory and practice required to achieve the goal of increasing enterprise value、The course mainly consist of below three parts: Part One is fundamental financial management concept and method, mainly comprise the application of financial statement analysis, financial forecasting skill and financial budget preparation method , measurement of the time value, and the risk value of funds and intrinsic value of assets、Part Two is the core part of financial management, mainly comprise funds acquisition management, investment management, working capital management and profit distribution management、Part Three is the financial management specialized topics, mainly consist of enterprise value assessment and option valuation, exploring the underlying theories, basic methods of option valuation、It also introduces the real option practice、
《会计学》课程中英文简介
Accounting Principles
课程代码:040033B/040033A/040034A Course Code:040033B/040033A/040034A
课程名称:会计学Course Name:Accounting Principles
学时:48/64 Periods:48/64
学分:3/4 Credits:3/4
考核方式:考查/考试Assessment:Inspection /Examination
先修课程:经济学Preparatory Courses:Economics 《会计学》课程就是教育部规定的大学本科管理类、经济类专业必修的学科基础课程,就是一门实践性与系统性较强的课程。

本课程能够满足非会计专业学生学习会计知识的需要。

通过本课程的学习,学生应能够全面了解现代会计学的总体框架与基本理论,熟悉会计核算的基本方法与基本技能,较熟练地解读财务报表,以适用21世纪经济管理工作对“通用型”专业人才的需求。

本课程就是《财务管理》、《财务分析》等课程的学习基础,并有助于非会计专业学生专业课程的学习。

本课程包括三部分内容:第一部分,会计的基本理论与方法,包括会计概述;会计的确认、计量、记录与报告;会计循环与会计信息系统。

第二部分,企业生产经营活动的核算,包括企业筹资活动、供应活动、生产活动、销售活动、投资活动与财务成果的核算,以及企业生产经营活动的计算机会计处理及应用;第三部分,会计信息的集成、发布与利用,包括财务报表以及会计的决策与控制。

Accounting Principles is the prerequisite course which is practical and systematic for management majors and economic majors regulated by Ministry of Finance、By taking this course, students are required to understand the framework of accounting principles and basic theories, to get familiar with basic accounting methods, and interpret financial statements、This course is the basis for financial management, financial analysis、It will be of great help for students to study other professional courses、This course cover three parts: (1) basic theories and methods which includes accounting basics, accounting measurement, recording and reporting, accounting cycle and information system; (2) accounting for manufacturing business, which includes financing activities, supply activities, manufacturing activities, sales activities, investing activities, and computerized processing of accounting records and applications; (3) integration of accounting information, publishing and use of information, which includes financial planning and control、
《会计学基础》课程中英文简介
Accounting Basics
课程代码:040044A/040043A/ Course Code:040044A/040043A/
040043B/040042B 040043B/040042B
课程名称:会计学基础Course Name:Accounting Basics
学时:64/48/32 Periods:64/48/32
学分:4/3/2 Credits:4/3/2
考核方式:考试/考查Assessment:Examination/Inspection
先修课程:经济学、管理学Preparatory Courses:Economics, Management 《会计学基础》课程就是国内外会计学历教育公认的学科基础课程。

本课程将奠定会计专业大学本科学生学习会计专业知识的基础,帮助学生由非专业学习转向专业化学习。

通过本课程学习使学生能够全面了解现代会计学的总体框架与基本理论,熟悉会计核算的基本方法与基本技能。

本课程分为课程教学与实验教学。

课程教学主要以《会计学基础》教材讲授为主,构架会计学基础的概念体系,系统会计学的基本理论,讲解与训练会计基本技术方法,学习会计工作法规体系。

体验会计核算的理论基础与基本方法。

实验教学以《会计学基础手工实验课程》的实验教材为主,与课程教学内容配套衔接,通过以会计基本技能训练为主要内容的各个实验,一方面验证学生所学理论与方法就是否掌握;另一方面使学生能更加系统地熟悉会计核算的基本程序与具体方法,加深对基本理论、基本方法与基本技能的理解、掌握与运用,达到理论教学与会计实践的统一。

Accounting Basics which is a fundamental course of the accounting education provides the basic knowledge of accounting for accounting majors、It helps students with their specialized study、By taking this course, students will fully understand the accounting framework and basic principles, and get familiar with the basic methods and basic skills of accounting methods、This course is divided into class teaching and experiment teaching、Class teaching mainly focuses on teaching conceptual framework of accounting basics, basic theories of accounting, practicing the basic practical methods, and learning accounting rules and its systems、Experiment teaching is based on the textbook entitled “Experiment Courses for Accounting Basics”, which is related to the textbook contents、by taking the experiment of basic accounting skills, it tests whether students have mastered the knowledge of the theories and methods、On the other hand, it helps students to master the procedure of accounting practice and further understand the basic theories, basic principles and basic skills、
《会计学原理》课程中英文简介
Financial Accounting 1
课程代码:040054A Course Code:040054A
课程名称:会计学原理Course Name:Financial Accounting
学时:64 Periods:64
学分:4 Credits:4
考核方式:考试Assessment:Examination
先修课程:无Preparatory Courses:None
本课程就是面向会计学院“国际会计专业方向”开设的专业基础课,使用全英文的教学材料,包括讲义、教材等,授课采用以英文为主的中英文双语教学。

本课程就是“国际会计专业方向”一门介绍性的专业基础课程。

本课程目的就是为学生介绍(1)常见财务会计概念;(2)编制财务报表所使用的基本程序与方法;(3)会计信息在管理与财务决策中的用途;(4)会计工作中应该考虑的各种职业道德问题。

本课程内容兼顾会计理论与会计职业实践两方面。

本课程共分为十个单元,(1)会计概念简介;(2)记录经济业务;(3)账户调整后编制报表及完成会计循环;(4)商业活动的会计核算;(5)存货与特种日记账;(6)内部控制与现金、短期投资与应收项目的会计核算(7)固定资产、自然资源与无形资产;(8)流动负债与长期负债;(9)合伙企业与股份公司的产权;(10)现金流量表与财务报表分析的比率。

[FA1] is an introductory course designed to help students build a solid foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as other related courses in the accounting curriculum、The broad aims of the course are to provide students with a sound introduction to the general concepts of financial accounting;procedures used in the preparation of financial statements;use of accounting information in managerial and financial decision- making;various ethical considerations in accounting、
FA1 addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process、Financial Accounting 1 consists of ten parts to be described below、
Part 1: An introduction to accounting concepts; Part 2: Recording transactions; Part 3: Adjusting the accounts, preparing the statements, and completing the accounting cycle; Part 4: Accounting for merchandising activities; Part 5: Inventories and special journals; Part 6: Internal control and accounting for cash, temporary investments, and receivables; Part 7: Fixed assets, natural resources, and intangibles; Part 8: Current and long-term liabilities; Part 9: Accounting for partnerships and corporations; Part 10 The cash flow statement and the conceptual framework of accounting、
《IT审计》课程中英文简介
IT Auditing
课程代码:040062A/040062B Course Code:040062A/040062B
课程名称:IT审计Course Name:IT Auditing
学时:32 Periods:32
学分:2 Credits:2
考核方式:考试/考查Assessment:Examination/Inspection
先修课程:会计信息系统Preparatory Courses:Accounting Information System 《IT审计》就是现代审计学与信息技术相融合而发展起来的适应信息时代要求的实用性较强的前沿学科。

该课程以会计信息系统为核心、以企业管理信息系统为对象,运用专门审计方法与手段,对系统的规划、设计、实施、运行及维护等各个阶段或关键环节的过程与结果进行测试与评价,对以会计信息的处理过程与输出结果为主要内容发表审计结论。

通过本课程的学习,使学生全面了解会计信息化环境下审计的特征与要求,理解计算机系统内部控制的评价方法与相关测试原理,掌握计算机审计的过程、步骤与技术要领,能独立地对被审计对象——信息系统的审计目标发表客观公正的审计结论,适应信息时代对现代审计人才的较高要求。

经过IT审计专业理论与实践训练的学生能独立开展会计信息系统的鉴证、咨询、信息系统规划与控制以及管理信息化实施等方面的具体工作,为会计、审计与管理事业培养合格的专门化人才。

IT Auditing is a practical course required in the information age resulting in rapid development in economy and information technology 、This course covers the accounting information system, the business management information system, auditing methods, system planning, designing and the maintenance、On the completion of this course, students will be able to: 1) comprehensively understand the characteristics and the requirements of auditing under the informationization environment; 2) understand the assessment methods and the correlation test principles of AIS internal control; 3) grasp the audit process, steps and the skills involved, drawing fair audit conclusions、This course also aims to prepare specialized experts for CPA vocation、
《财务报表审计》课程中英文简介
Audit of Financial Statements
课程代码:040073A Course Code:040073A
课程名称:财务报表审计Course Name:Audit of Financial Statements
学时:48 Periods:48
学分:3 Credits:3
考核方式:考试Assessment:Examination
先修课程:审计学基础Preparatory Courses:principles of auditing 本课程的教学内容主要根据《中国注册会计师执业规范准则》及应用指南展开,讲述销售与收款循环审计、采购与付款循环审计、生产与费用循环审计、融资与投资循环审计、货币资金审计、审计报告的撰写与出具等内容。

本课程的教学目的就是使学生在全面了解审计学的总体框架与基本理论的前提下,熟悉财务报表审计的基本方法与基本技能,培养适应21世纪经济管理工作的“通用型”专业人才。

本课程的教学,一要坚持理论与实际相结合,使学生明确审计在会计学专业课程体系的地位与作用。

二要针对审计实务进行讲解,使学生能够运用审计的基本原理与各种技术方法,对企业会计报表的合法性、公允性作出比较客观公正的评价,提出正确审计意见与建议,以充分发挥审计在市场经济中的监督、评价与鉴证作用。

三要采用多种教学方式,将课堂讲授与学生自学相结合,程序安排与方法攻略相结合,增加作业与实践环节,完善各个教学环节的管理。

Based on China Standards of Auditing and its references, this course focuses on audit practice of sales and revenue cycle, acquisition and payment cycle, manufacturing and expenses cycle, finance and investment cycle, as well as audit of cash and audit reporting、This course aims to get students familiar with the fundamental methods and techniques of financial statements audit with a full understanding of its overall framework and basic theory so as to cultivate “versatile” talents、In teaching, instructors need to combine theories and practice, then make the students aware of the position and roles auditing plays in their course system、Second, instructors will go into more details in explaining audit practice, helping students assess the compliance and fairness of financial statements, using the fundamental principles and techniques, and then issue correct audit advice, which helps supervise, evaluate and assure the financial information in market economy、Third, using multiple teaching methods, instructors will encourage self-study, doing assignments and practice、At the same time, management of each step is strengthened、
《财务分析》课程中英文简介
Financial Analysis
课程代码:040082A/040082B Course Code:040082A/040082B
课程名称:财务分析Course Name:Financial Analysis
学时:32 Periods:32
学分:2 Credits:2
考核方式:考试/考查Assessment:Examination/Inspection
先修课程:会计学基础Preparatory Courses:Fundamental Accounting 财务会计、成本会计Financial Accounting, Cost Accounting
管理会计、财务管理Management Accounting, Financial Management
税法Taxation Law
《财务分析》就是一门综合性、实践性与实用性很强的课程。

就综合性而言,本课程与有关的专业基础课与专业课之间联系密切,几乎所有的管理类专业基础课与专业课都可成为其先导课程,学生应在理解与掌握专业基础课与其她专业课的有关概念与方法之后,才能进入《财务分析》课程的学习。

就实践性而言,在本课程的学习过程中,几乎从头至尾都需要学生熟练地运用在专业基础课与专业课中所学的各种知识去思考问题与解决问题。

就实用性而言,本课程所传授的知识与讲解的方法就是从事企业管理工作不可或缺的管理工具。

通过本课程的学习,一就是要将各种专业基础课与专业课的知识融会贯通起来,在学生的脑海里形成完整的财务管理知识体系;二就是要培养学生综合运用所学的财务管理知识分析问题与解决问题的能力;三就是让学生切实掌握财务分析这门非常实用的财务管理工具,以便能够在日后的工作中展现自己的才能。

Financial Analysis is a course with its comprehensive, practical and applicable characteristics、It is related to the wide ranging of relevant professional fundamental courses and professional courses、Its preparatory courses may consist of almost all the professional fundamental courses and professional courses in management field、Students should not get into taking this course until they have thoroughly understood and grasped related concepts and techniques involved in preparatory courses、Students are required to analyze and solve problems by applying what they have learned in this course、In terms of applicability, techniques and skills introduced in this course are requisite managerial tools applied in business administration、On completion of this course, students should be able to: 1) acquire an integrated knowledge framework of financial management by synthesizing what they have learned from various professional fundamental courses and professional courses; 2) cultivate abilities in analyzing and solving problems with financial management knowledge; 3) fully grasp the financial analyzing skills and techniques so as to put in full play the potential in future work after graduation、
《财务管理信息化》课程中英文简介
Financial Management Based on IT
课程代码:040093A Course Code:040093A
课程名称:财务管理信息化Course Name:Financial Management Based on IT 学时:48 Periods:48
学分:3 Credits:3
考核方式:考试Assessment:Examination
先修课程:财务管理Preparatory Courses:Financial Management 《财务管理信息化》课程就是理财专业的核心课程。

该课程就是在掌握《财务管理》等先导课程内容基础上,结合信息系统与计算机技术的特点,全面系统地阐述利用信息系统与工具软件解决财务管理问题的基本理论与方法,使学生在具有理财学专业理论知识基础上,能够应用所学的计算机知识解决财务管理的问题,提高她们的理论应用能力、实务操作能力,做到理论与实际相结合。

《财务管理信息化》主要内容包括财务管理信息化的基本概念与基础知识、财务管理信息系统的应用与利用工具软件解决财务管理问题三大部分。

通过财务管理信息化课程的教学,让学生在了解现代财务管理基本理论与基本技术的基础上,能够利用现代信息技术解决财务管理问题,提高学生分析具体问题、解决具体问题的能力。

Financial Management based on Information Technology is a core course for finance majors, which belongs to the domain courses、It is based on grasping some preparatory courses such as financial management、This course covers the fundemantal theories and methods in solving problems about financial management by combining the characteristics of information system and computer technology、Through the course the students are intended to be able to solve the problems of finance with the professional theories and computing knowledge、And they are also intended to improve their ability in theory application and practice、The course focuses on three parts: the basic concept and knowledge, the application of financial management information system and the application of software to deal with finance problems、On the completion of this course, students will be able to: 1) understand the basic theory and technology of modern financial management; 2) solve the finance problems with modern information technology; 3) improve their ability to analyze and solve problems、
《财务会计学》课程中英文简介
Financial Accounting
课程代码:040104A/040106A/040102B Course Code:040104A/040106A/040102B
课程名称:财务会计学Course Name:Financial Accounting
学时:64/96/32 Periods:64/96/32
学分:4/6/2 Credits:4/6/2
考核方式:考试/考查Assessment:Examination/inspection
先修课程:会计学基础Preparatory Courses:Accounting Basics 《财务会计学》就是会计学、财务管理与注册会计师等专业的核心课程。

该课程就是
在掌握《会计学基础》等先导课程内容基础上,运用会计学基础的概念、原则与方法,紧密结
合企业经济业务活动特点,全面系统地阐述企业财务会计基本理论与方法。

本课程理论与实务并重,着重突出理论对实务操作的指导意义,在财务会计概念框架指
导下,以反映受托责任、提供决策相关信息为目标,全面阐述企业所涉及的重要交易或事项的
会计处理方法及理论依据,通过确认、计量、记录与报告等主要程序,最终提供一套通用的财
务会计报告,以满足与企业有利益关系的各方对会计信息的需要。

同时《财务会计学》还会
涉及财务会计领域中一些前沿问题,为进一步学习高级财务会计学奠定基础。

本课程的教学目的就是使学生能够全面系统地掌握企业财务会计的基本理论、基本方
法,以及财务会计基本循环过程与会计信息的生成;并为后续专业课程高级会计学、成本会计
学、管理会计、财务管理学、审计学的学习奠定坚实的基础;为学生将来从事会计、财务
管理、审计或经济管理工作提供必要的知识与技能的储备。

Financial Accounting is a core course for accounting majors, financial management majors and CPA majors、It is based on the course of accounting basics、This course covers the basic theory of financial accounting and its accounting methods, based on the principles of accounting, which is closely related to economic activities of enterprises and businesses、
This course focuses on theories and practice、Under the financial accounting framework, it expounds on the theory of accounting for the important activities and transactions for the enterprises、By going through the identifying, recording and reporting procedures, financial statements are finally delivered so as to satisfy the needs of the parties of the accounting information、This course also covers some frontier issues in financial accounting field, which serves as the basis for studying advanced accounting、
The purpose of this course is to help students require the fundamental financial accounting theories, accounting methods, and lay a groundwork for taking other courses such as advanced accounting, cost accounting, management accounting, financial management and auditing as well as acquire the knowledge and skills in the field of accounting, financial management, or other management work、
《财务会计学(下)》(英文)课程中英文简介
Financial Accounting 3
课程代码:040124A/040122B Course Code:040124A/040122B
课程名称:财务会计学(下) Course Name:FA3
学时:64/32 Periods:64/32
学分:4/2 Credits:4/2
考核方式:考试/考查Assessment:Examination/inspection
先修课程:会计学原理(英文) Preparatory Courses:FA1, FA2
财务会计学(上)(英文)
《财务会计学(下)》(英文)课程关注负债与所有者权益两方面。

所有标题涵盖的内容包括:合伙制企业与公司制企业法律及财务方面的相关问题;短期及长期负债;所有者权益;混合型债券与权益性工具;租赁;个人所得税的会计计量;养老金及其她退休职工福利;会计变更;现金流量表;财务报表分析。

在学习过程中需要用电脑软件来阐释概念并提供手工操作经验。

该课程首先对债务,尤其就是复杂债券的相关事项进行测试。

接下来,关注公司权益方面的内容:发行股票募集资金,支付股利,收回股票。

然后学习带有债券及权益性证券特点的复杂金融工具。

其中最好的例子就是可转债:它在开始确认时就被分为负债与权益两部分。

教材中还包含了一些高级会计问题:公司所得税,租赁,养老金,以及会计变更的核算与如何在财务报表上披露。

最后,该课程对财务报表分析进行总结,对资本市场中财务信息的重要性、现金流量表、(衡量盈利能力的)每股收益进行学习。

This intermediate financial accounting course emphasizes liabilities and equities、Topics include legal and financial aspects of partnerships and corporations; current and long-term liabilities; shareholders’ equity; complex debt and equity instruments; leases; accounting for income taxes; pension and other post-employment benefits; accounting changes; cash flow statements; and the analysis of financial statements、Computer software is used to illustrate concepts and provide hands-on experience、
This course begins with examining debt issues, especially complicated debt instruments such as bonds、Next, it deals with corporate equity issues: raising capital by issuing shares, paying dividends, redeeming shares, and so on、Then it focuses on complications that arise when financial instruments are partially debt and partially equity、 A number of complex computational topics will be covered: corporate income tax, leases, and pensions、The course will also cover how accounting changes, whether they are the changes in accounting policies, accounting estimates, or error corrections, are recorded and disclosed in the financial statements、The course concludes with financial statement analysis, which includes a review of the importance of financial information in capital markets, a review of the cash flow statements, and EPS, a particularly complicated profitability ratio、
《成本管理会计》课程中英文简介
Cost and Management Accounting
课程代码:040134B/040135A Course Code:040134B/040135A
课程名称:成本管理会计Course Name:Cost and Management Accounting 学时:64/80 Periods:64/80
学分:4/5 Credits:4/5
考核方式:考查/考试Assessment:Inspection/Examination
先修课程:会计学Preparatory Courses:Accounting
财务会计学Financial Accounting 《成本管理会计》课程就是教育部规定的大学本科会计学专业的必学课程,就是一门系统性与实践性较强的课程。

本课程与有关专业基础课联系密切,其先导课程应就是《财务会计学》、《管理学》等课程,学生应在理解与掌握经济学、会计学、管理学的有关概念以及基本掌握经济数学的基本方法之后,再进入《成本管理会计》课程的学习。

现代成本与管理会计就是一门新兴的将现代化管理与会计融为一体的综合性交叉学科。

它侧重于为管理当局提供有助于其经营决策的信息,同时也包括对管理当局所做决策方案按照企业内部各个责任中心进行分解、落实具体化为它们的责任预算以及为预算的实施提供信息反馈。

通过本课程的学习,会计学专业的学生应当较为全面、系统地了解现代成本管理会计的基本理论与基本方法,充分认识这一新兴会计学科在加强企业管理,改善生产经营,提高经济效益等方面的重要作用,掌握如何通过会计信息在企业内部开展经营分析,进行经营预测决策,制定经营计划,实施经营控制与业绩考核的基本知识与基本技能,从而具有一定的分析问题与解决问题的能力。

The course, Cost and Management Accounting, which is one of the compulsory courses required by the Ministry of Education, is offered to professional undergraduates、It is a more systematic and practical course、The pilot program should be "financial accounting", "management" and other courses through which students should understand and grasp economics, accounting, management of the relevant economic concepts and basic methods of economic mathematics before taking the "Cost and Management Accounting" course which will be integrated into cross-disciplinary、It focuses on providing decision-making information for the management of their business、It also includes the management of the program made in accordance with the internal decision-making responsibility centers, the implementation of specific responsibility into their budget as well as the implementation of the budget to provide information、Through the course of the study, accounting students should get a comprehensive, systematic understanding of modern management accounting cost of the basic theory and basic methods, a full understanding of this emerging discipline of accounting to strengthen enterprise management, to improve production and management and to master how to operate in-house analysis, forecast operating decision-making, the development of business plans, implementation of operational control and performance evaluation of the basic knowledge and basic skills with the acquired abilities to analyze and solve problems、
《成本会计》课程中英文简介
Cost Accounting
课程代码:040163A Course Code:040163A
课程名称:成本会计Course Name:Cost Accounting
学时:48 Periods:48
学分:3 Credits:3
考核方式:考试Assessment:Examination
先修课程:会计学Preparatory Courses:Accounting 《成本会计》就是一门经济管理学科的课程,就是研究企业生产经营过程中各种费用支出,以及产品成本与期间费用的形成。

会计具有反映与监督两大基本职能。

反映的职能就是成本会计的首要任务,反映生产经营过程中的各种费用支出,以及产品生产成本与期间费用的形成情况,为经营管理提供成本信息的功能。

会计的监督职能就是按照一定的目的与要求,通过控制、调节、指导与考核等,监督各项生产经营耗费的合理性、合法性与有效性,以达到预期的成本管理目标的功能。

成本会计的职能的具体化就就是成本会计的任务。

成本会计的任务包括成本的预测、计划、核算、控制、考核与分析,并参与生产经营决策工作等内容。

其中进行成本核算,提供实际成本核算资料,就是其最基本的任务,也就是成本会计工作的中心环节。

"Cost accounting" is a discipline in economic management、It focuses on the expense disbursement in the operation process of enterprises as well as the formation of product cost and the corresponding expenses、Accounting has two big basic functions --- to reflect and supervise、Reflection is cost accounting's most important task, reflecting every expense disbursement, as well as the product manufacturing cost and period expense's formation in the production operation process, providing the cost information for the management、Surveillance is and required implemented through control, adjustment, instruction and the inspection, examining the rationality and the validity of consumption in production operation and achieving the desired cost management、Cost accounting is involved in cost prediction, planning, calculation, control, inspection and analysis and decision-making by providing the data for cost management、。