1、会计英语课程教学大纲 （Accounting English）课程类型：职业能力拓展课程编号：N053045适用专业：应用英语专业（涉外会计方向）先修课程：综合英语、基础会计后续课程：顶岗实习学 分：2 分总 学 时：32 学时 其中理论学时:16 学时, 实验或上机学时:16 学时 教学目的与要求：本 课 程 的 教学目的： 本 课 程 为 实 现 涉 外 会 计 方 向 教 学 目 标 ， 通过学习当今国际会计发展的新知识与新技能，用理论联系实际，培养学生分析问题、解决问题的运用能力。将学生培养成既懂会计原理，又懂专业英语知识的复合型人才。通 过 本 课 程 的 学 习 达 到 以 下 教
2、 学 要 求 ：1、 知 识 ：借助扎实的英语功底，阅读国外最新的会计专业理论知识并结合会计工作的实际情况，掌握外资企业会计做账的基本知识。2、 技 能 ：熟悉中外会计理论知识，增强会计专业英语阅读技能3、 能 力 ：加强会计英语表达和会计知识运用的能力（如分析问题能力和做账能力）本 课 程 为 考试课 程 ， 闭 卷 笔 试 。 平 时 成 绩 占 50%， 期 末 成 绩 占 50%。教学内容与学时安排学 时 分 配序号 章目名称 讲课 实验 上机1 Chapter One Introduction 2 22 Chapter Two The Accounting Equation and
3、the Account 2 23 Chapter Three Recording business transaction 2 24 Chapter Four Financial statement 2 25 Chapter Five The measurement of business income 2 26 Chapter Six Completing the Accounting Cycle 2 27 Chapter Seven Ledgers and journals 2 28 Chapter Eight Internal control 2 2合 计 16 16Chapter 1
4、Introduction 1.1 Definition of accounting1.2 Users of accounting informationbusiness managers, investor, creditorgovernment regulation agencies, taxing authorities,nonprofit organization, employees, labor unions1.3 Accounting profession Public accounting and private accounting1.4 The accounting stan
5、dards setting principle1. American Institute of Certified Public Accountants (AICPA)2. Accounting Principle board (APB)3. Financial Accounting Standards Board (FASB)4. Securities and Exchange Commission (SEC)5. Internal Revenue Service (IRS)6. American Accounting Association (AAA)7. International Ac
6、counting Standards Committee (IASC)8. European Union (EU)1.5 Generally accepted accounting principle1. Separate entity concept 2. Cost principle 3. Objectivity principle4. Continuing concern concept5. Time period assumption6. Materiality concept7. Monetary assumption本章重点难点：1. Accounting defined.2. A
7、ccounting Profession3. Generally accepted accounting principleChapter 2 The Accounting Equation and The Account2.1 Types of business organization Sole proprietorship has a single owner (physicians, lawyers and accountant).Partnership joins two or more individuals together as co-owners.Corporation is
8、 a business owned by shareholders. All forms organizations are separate and apart from its owner or owners.2.2 The accounting equation1. Income statement reports the results of operation for a specific period of time.incomeNtExpesvenuRRevenues，Expenses，Net income，Net loss，Earnings per share2. Balanc
9、e sheet reports the financial position of a business at a given date.The accounting model for the balance sheet is: equitysOwnrsLiblteAsetlyequivantorquiyrLbist , Assets, Liabilities , Owners equity2.3 The effect of business transaction on the accounting equation2.4 The accountType of commonly used
10、account:Assets: cash, account receivable, note receivable, supplies, prepaid rent land, building, equipment, accumulated depreciationLiabilities: account payable, note payable, wage payable, unearned expenseOwners equity: capital, withdrawalRevenues: sale revenue, service revenue, rent revenue, inte
11、rest revenueExpenses: salary expense, rent expense, advertising expenseOwners equity increase by investment and revenues decrease by withdrawal and expenses本章重点难点：1. The effect of transaction on the equation2. Type of commonly used accountChapter 3 Recording business transaction3.1 Double-entry book
12、keepingThe double-entry bookkeeping, which is the backbone of the manual accounting, is that every transaction affects at least two accounts (debit and credit ). Total debit must equal total credit.3.2 Recording business transaction (Debiting and Crediting Rules)Assets LiabilitiesDebit for Credit fo
13、r Debit for Credit forincrease decrease decrease increaseNormal Normalbalance balanceOwners Drawing Owners CapitalDebit for Credit for Debit for Credit forincrease decrease decrease increaseNormal Normalbalance balanceExpenses RevenuesDebit for Credit for Debit for Credit forincrease decrease decrea
14、se increaseNormal Normalbalance balance3.3 Illustrative problem3.4 The trial balanceThe trial balance is a list of all accounts with their balances. It provides a check on accuracy by showing whether the total debits equal the total credits (Dr.=Cr.) .Total beginning balances of debits = Total begin
15、ning balances of creditsTotal ending balances of debits = Total ending balances of credits本章重点难点：1. Debits=Credits2. .Journal entries3. Trial balanceChapter 4 Financial statement4.1 Financial statement 1. Balance sheet - reports assets, liabilities, and owners equity.2. Income statement - reports re
16、venues, expenses, and net income (i.e. profit).3. Statement of Owners Equity (OR retained earnings)Retained earnings = beginning balance + net incomedividend Owners Equity=beginning balance + investment + net incomewithdrawal4. Statement of changes in financial position - reports inflows and outflow
17、s of cash.5. Relationship of the financial statement. Net income (from Income statement) Statement of Owners Equity Balance sheet (OE)4.2 Balance sheet1. Classification of assets Current assets cash, account receivable, note receivable, office supplies, prepaid rentLong-term assets land, equipment,
18、accumulated depreciation 2. Classification of assets and liabilities Current liabilities account payable, note payable, salary payable, Income tax payable, interest payableLong-term liabilities note payable (over one year)3. Formats of Balance sheet (repot formats or account formats)4. Current ratio
19、 and debit ratioCurrent ratio = Total current assets / Total current liabilitiesDebit ratio = Total liabilities / Total assets4.3 Income statement1. Formats of income statement (single step and multiple step)The caption on the multiple -step income statement is: Revenues:Sales revenue, Service reven
20、ueExpenses:Cost of goods sold, Gross margin, Operating expensesIncome from operationOther revenue and expense (interest expenses and interest revenue)Net income2. Gross margin percentage = gross margin / net sales revenueInventory turnover = Cost of goods sold / Average inventory本章重点难点：1. Prepare In
21、come statement (RevenuesExpenses = Net income) 2. Prepare Balance sheet (Assets = Liability + Owners Equity)Chapter 5 The measurement of business income5.1 Business incomeNet income = revenuesexpenses5.2 Some generally accepted accounting principle1. Accrual- basis accounting 2. The accounting perio
22、d3. Revenue principle,4. Matching principle5. Time- period concept5.3 Adjustment to the account1. Prepaid expense2. Depreciation expense3. Accrued expenses4. Accrued revenue5. Unearned revenue5.4 Adjusted trial balance 5.5 Preparing the financial statement from the adjustment trial balance 本章重点难点：1.
23、 Adjustment to the account2. Adjusted trial balance3. Preparing the financial statement from the adjustment trial balanceChapter 6 Completing the Accounting Cycle6.1 The Accounting Cycle1. source document2. record journal entry3. post to ledger 4. adjusted account and work sheet5. financial statemen
24、t6. close revenue account and expense account.6.2 Preparation of the work sheet1. write account title and their unadjusted ending balance2. enter adjustments columns and the amounts3. compute each accounts adjusted balance4. Extend assets, liability ,owners equity to balance sheet Extend revenue, ex
25、pense to income statement5. compute net income or net loss6.3 Use of the work sheet1. Preparing the financial statement2. Recording the adjusting entries本章重点难点：1. The steps in preparing the work sheet2. Close the revenue account and expense accountChapter 7 Ledger and journal7.1 Ledgers Each account
26、 appeared on its own page and the pages are grouped together in a single book called ledger .there are two types of ledger: general ledger and subsidiary ledger.7.2 Journals1. sales journal (sales on account) S.2. cash receipts journal CR.3. purchase on account P.4. cash disbursement CD.7.3 Special
27、journal1. sales journal and posting to ledgers2. cash receipts journal and posting to ledgers3. purchase journal and posting to ledgers4. cash disbursement journal and posting to ledgers本章重点难点：1. cash receipts journal and posting to ledgers2. purchase journal and posting to ledgersChapter 8 Internal
28、 control8.1 Definition internal controlInternal control is defined as the plan of organization and all of the coordinate methods and measures adopted within a business to safeguard its assets , check the accuracy and reliability of its accounting data, promote operational efficiency , and encourage
29、adhere to prescribed managing policies.8.2 Basic principle and policies1. sound accounting system2. sound personnel policies3. reliable personnel4. regular internal review5. limitation of internal control6. protection of assets8.3 Internal control over merchandise transactions1. control of sales and
30、 cash receipts2. control of purchases and cash disbursements3. control of purchase discounts8.4 The bank account: a control device1. bank statement2. bank reconciliation3. preparation of bank reconciliation4. recording entries from the reconciliation本章重点难点：1. control of sales and cash receipts2. preparation of bank reconciliation实 践 教 学一、实训1、Special journal 实训（4 学时）2、The bank account: a control device 实训（4 学时）3、Accounting Profession 实训（8 学时）选用教材及参考书一、选用教材会计英语 葛军主编 科学出版社 2010 年 8月出版 高职高专规划教材。二、选用参考书会计专业英语(现代财会系列教材) 贾莉莉主编 立信会计出版社 2012年 2月出版。执笔人：常娟审核人：方文礼2012 年 3 月 15 日
