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《商务英语阅读II》课程教学大纲
一、课程基本信息课程代码课程名称商务英语阅读n英文名称Reading ofBusiness EnglishII课程类别专业课学时32学分2适用对象:商务英语专业本科生考核方式考试先修课程商务英语中级阅读二课程简介商务英语阅读II是我校商务英语方向本科生和留学生的一门基础课程,国际商务英语有其自身特点和基本要求本课程主要力求使学生进一步打好语言基础,了解更多商务背景,学会在常见商务场景如Meeting Business Negotiation、Report、Presentation的口语表达,通过学习将能够在不同的商务场合中可以就常见的商业话题和生活话题进行地道、流畅地交流了解商务写作规则,能写出简洁、规范的商务文体,如:商务沟通提高语言理解和运用商务英语语言的能力要求学生了解和掌握商务英语方面的相关知识掌握文章中出现的词语和专业术语能顺利阅读并正确理解国际商务活动题材、语言难度中等及以上的文章Reading ofBusiness EnglishII is a fundamentalcourse ofour BusinessEnglish professionfor undergraduatesand foreignstudents.In orderto meetthe needsof internationalbusiness environment,the courseintends tolay afoundation oflanguage usingand broadenstudents knowledgesabout businessbackground,such asoral expressionsin common business occasionslike Meeting,BusinessNegotiation,Report andPresentation.To writeconcise andstandard business articles,knowing principlesin businesswriting isalso necessary.Through learning,students areable toread and understand the businessarticlesof mediumdifficulty as well asaccurately use the terms,and starta communicationonbusiness and lifetopics likenative speakersin differentbusiness occasions.Corporation tax Chargeable gains tax Inheritance tax Value added taxIndirect taxdirect taxRevenue taxcapital taxprogressive taxnon-progressive taxTax evasion Tax avoidance
3.问题与应用(能力要求)
(1)What is the differencebetween adirect and an indirect tax
(2)How mighta doubletaxation agreementbenefit aUK taxpayerwho hasincome arisingin acountry whichhas suchan agreementwith the UK
(三)思考与实践
1.Tax avoidanceis legal.True/False
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Two:UK Taxation2Scope ofincome tax(-)目的与要求
2.Reading businessarticle abouttaxation.
3.Explain howthe residenceof anindividual isdetermined.
4.思政元素本部分涉及税务的相关知识以及如何在英国确定个人住所讲解时,可引导学生将相关内容与中华人民共和国住房保障法、住房制度做比较,从而引导学生进一步了解国内住房市场的发展This partdeals withinformation abouttaxation andexplain howthe residenceof anindividual isdetermined in UK.During thislesson,students can be guidedto comparerelevant knowledgewith theLaw ofHousing Securityof thePeoples Republicof China aswellas thehousing systemin China,so asto understand the developmentof the domestic housingmarket.
(二)教学内容
1.主要内容
1.1Residence
1.
1.1Statutory residencetest
1.
1.2Automatic overseas tests
1.
1.3Automatic UK tests
1.
1.4Sufficient UKties tests
1.
1.5Day spendinUK
1.
1.6Examples
2.基本概念和知识点Automatic overseastests AutomaticUKtestsSufficient UKties tests
3.问题与应用(能力要求)
1.If anindividual meetsnone of the automaticoverseastestsand noneof theautomatic UKtests ofresidence in a tax year,what determineswhether theindividual isresident in the UK
(三)思考与实践Norman hasnot beenresidence in,or visited,the UKin anyyear before2016/
17.On6April2016,he boughta house in theUK andspend160days in theUKduring the tax year2016/
17.Norman alsohas anoverseas housein whichhe spendsthe remainderof thetaxyear2016/
17.Norman didnot workin2016/17and hisclose familyare notUK residentin2016/
17.
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Two:UK Taxation3Car Benefit(-)目的与要求
1.Reading businessarticle abouttaxation.
2.Explain andcompute the amount ofcar benefitassessable.
3.思政元素本部分讲解时,可引导学生大致了解中国汽车市场的现状同时,引导学生明白创新驱动发展战略的重要性一一对我国提高经济增长的质量和效益、加快转变经济发展方式具有现实意义During thislesson,students canbe guidedto have a generalunderstanding of the currentsituation of automobile marketin China.Meanwhile,students should be taughtto understand the importanceof innovation-driven developmentstrategy withits practicalsignificance forChina toimprove thequality andefficiency of economic growthand acceleratethe transformationofeconomicdevelopment mode.
(二)教学内容
1.主要内容
1.1Cars
2.2Car providedfor privateuse
3.3Taxable benefit
4.4List price
5.5Productions in the benefit
6.6Pool cars
7.7Ancillary benefits
2.基本概念和知识点Taxable benefitList pricePool cars
3.问题与应用(能力要求)Mike isprovided with a petrol-engine carby employerthroughout2016/
17.The carhas a list price of£15,000(although theemployer actuallypaid£13,500for it)and hasC02emissions of105g/km.Mike,s taxablecar benefitis:A£2,430B£2,700C£4,050D£4,500
(三)思考与实践Vicky startsher employmenton6January2017and isimmediately providedwithanew petrolcar withalistpriceof£25,
000.The carwas moreexpensive thanher employerwould haveprovided andshe thereforemade acapital contributionof£6,
200.The employerwas able to buythe carat adiscount andpaid only£23,
000.Vicky contribution£100a monthfor beingabletousethecar2emissions are228g/km.You arerequired to calculate hercar benefitfor2016/
17.
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Three:Financial management1The Roleof Financial management(-)目的与要求After studyingChapter1,you shouldbe ableto:
1.Explain whythe role of the financial managertoday isso important.v
2.Describe“financial managementin termsof the three majordecision thatconfront thefinancial manager.
3.Identify thegoal of the firmand understandwhy shareholderswealth maximizationis preferredover othergoals.
4.Understand thepotential problemsarising whenmanagement of the corporationand ownershipare separatedi.e.,agency problems.
5.Demonstrate anunderstanding ofcorporate governance.
6.Discuss theissues underlyingsocial responsibilityof thefirm.
7.Understand the basic responsibilitiesof financial managers and the differences between a“treasurer”and a^controller.”
8.思政元素本部分介绍了财务经理、财务管理和公司治理的相关内容讲解时,可以结合相关内容浅谈在国内企业应该承担的八大社会责任This partintroduces informationrelated to thefinancialmanager,financial managementand corporate governance.During thelesson,lecturer cantalk aboutthe eightsocial responsibilitiesthat domestic enterprises shouldundertake incombination withrelevant contentmentioned above.二教学内容
1.主要内容1Introduction2What isFinancial ManagementInvestment Decision;Financing Decision;Asset ManagementDecision.3The Goalof theFirm ValueCreation;Agency Problem;Corporate SocialResponsibility[CSR]4Corporation GovernanceThe Roleof theBoard ofDirectors Sarbanes-Oxley Actof20025Organization of the FinancialManagement Function6Organization of the BookThe Underpinnings;Managing andAcquiring Assets;Financing Assets;A MixedBag
2.基本概念和知识点Dividend-payment ratioProfit maximizationEarnings per share Agents Agencytheory Corporatesocial responsibilityCSR StakeholdersSustainability Corporategovernance
3.问题与应用能力要求1If allcompanies hadan objective of maximizingshareholder wealth,wou1d peopleoverall tendto bebetter orworse off2Contrast theobjective of maximizing earningswith thatofmaximizingwealth.
4.What isfinancial managementall about
5.Is thegoal ofzero profitsfor somefinite periodthree tofive years,for exampleever consistentwith themaximization-of-wealth objective
6.Explain whyjudge theefficiency of any financialdecision requiresthe existenceof agoal.
7.What are the threemajor functionsof thefinancialmanagerHow arethey related7Should themanagers of a companyown sizableamounts of common stockin thecompany What arethepros andcons三思考与实践
1.During the last fewdecades,a numberof environmental,hiring,and otherregulations havebeen imposedon businesses.In viewof thisregulatory changes,is maximizationof shareholderwealth anylonger realisticobjective
2.As aninvestor,do youthink thatsome managersare paidtoo muchDo theirrewards comeat yourexpense
3.How doesthe notionof riskand rewardgovern thebehavior offinancial managers
4.What iscorporategovernanceWhat rolegoes acorporation sboard of directors playin corporategovernance
5.Compare andcontrast theroles thatfirm,s treasurerand controllerhave in the operationof thefirm.四教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Three:Financialmanagement2The timevalue of money一目的与要求After studyingChapter3,you shouldbe ableto:
1.Understand what is meant by“The timevalue ofmoney.”
2.Understand therelationship betweenpresent and future value.
3.Describe howthe interest rate canbe usedto adjustthe valueof caseflows-both forwardand backward-to asingle pointin time.
4.Calculate boththe future and thepresent valueof:a an amount investedtoday;b astream ofequal cash flows an annuity;and castream ofmixed cash flows.
5.u vDistinguish between an ordinaryannuity and an“annuity due.”
6.Use interestfactor tablesandunderstand how theyprovide ashortcut tocalculating presentandfuturevalues.
7.Use interestfactor tablesto findan unknowninterest rateor growthrate whenthe numberof timeperiod andfutureandpresent valuesare known.
8.u Buildan amortizationschedule foran installment-style loan.
9.思政元素本部分将适度涉及中国货币政策的前沿信息,培养学生关注国家最新形式政策的能力This partwill bemoderately relevantto thelatest informationon Chinasmonetary policyto trainstudents to pay attentionto thelatest nationalpolicies.二教学内容
1.主要内容1The Interest Rate2Simple Interest3Compound InterestSingle Amounts;Annuities;Mixed Flows4Compounding MoreThan Oncea YearSemiannual andOther CompoundingPeriod;Continuous Compounding;Effective AnnualInterestRate5Amortizing aloan6Summary Tableof KeyCompound InterestFormulas7Key LearningPoints8Questions9Self-Correction Problems10Problems11Solutions toSelf-Correction Problems12Selected References
2.基本概念和知识点Simple interest;Future valueterminal value;Present value;Compound interest;Discount ratecapitalization rate;Annuity;Perpetuity;Nominal statedinterest rate;Effective annualinterestrate;Amortization schedule;
3.问题与应用能力要求1What issingle interest2What iscompound interestWhy is it important3what kindsof personalfinancial decisionshave youmade thatinvolve compoundinterest4What isanannuityIs anannuity worthmore orless thanlump sumpayment receivednow thatwould beequal to the sumof allthe futureannuity payments5What typeof compoundingwould youprefer inyou savingsaccount Why6Contrast the calculation offuture terminalvalue with thecalculationof present value.What is the difference7What isthe advantageof usingpresent valuetable rather than formulas8If youare scheduleto receiveto acertain sumofmoneyfive yearsfrom nowbut wishto sellyour contractfor itspresentvalue,which typeof compoundingwould youprefer to be used in thecalculation Why三思考与实践u
1.The Ruleof72suggests that an amountwill doublein12years at a6percent compoundannual rateor doublein6years at a12percent annualrate.Is thisa usefulrule,and isit anaccurate one
2.Does presentvalue decreaseat aliner rate,at anincreasing rate withthediscount rateWhy
3.Does presentvalue decreaseataliner rate,ataliner rate,atanincreasing rate,or ata decreasingratewiththe lengthof timein thefuture thepayment istobereceived Why
4.Sven Smorgasbordis35years oldand ispresently experiencingthe“good”a result,he anticipatesthat hewill increasehis weightatarate of3percent ayear.At presenthe weights200pounds.What willhe weighat age60
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic four:Accounting1An introductionto Accounting
(一)目的与要求After studyinglesson1,you shouldbe ableto:
1.Understand an information systemof accounting.
2.Apply generallyaccepted accounting principles.
3.Use theseaccounting elements.
4.Use the accounting equation.
5.Understand accounting and itsenvironment
6.思政元素本部分在讲解时可引导学生了解现阶段的国内就业市场的情况和就业岗位的需求In thispart,lectures canguide students to understand the currentsituation of the domesticjob marketand thedemand foremployment positions.
(二)教学内容
1.主要内容
1.1Accounting isaninformationsystem
2.2Form oforganization
1.3The frameworkfor thepreparation andpresentation offinancial statements
1.4Understanding offinancial statement
1.5Accounting andits profession
1.6Accounting elementsand usingthe accountingequation
1.7Ethic inaccounting
2.基本概念和知识点Accounting;Bookkeeping;Relevance;Objectivity;Feasibility;Asset;Liability;Owner sequity/Capital;Revenue;Expense;Income;Generally acceptedaccountingprinciples;Entity concept;Cost principle;Depreciation;Going-concern;Stable-monetary-unit;Matching principle;Consistency principle;Materiality principle;Conservatism principle;Double-entry system;American Instituteof CertifiedPublic AccountantsAICPA;Chinese Instituteof CertifiedPublic AccountantsCICPA;Financial accounting;Managerial accounting;Tax accounting;Tax accounting;Accounting Equation;Business transaction;Ethnic of accounting.
3.问题与应用能力要求1What dowe meanwhen wesay thataccounting isa meansratherthanan end2Accounting issometimes describedas thelanguage of business.What isthe meantby thisdescription3What isthe primarydistinction betweenfinancial accountingand managerialaccounting4Describe therelationship amongthe accountingprocess,accounting information,decision makers,and economicactivitieso5What isan accountingsystem andwhatisthe primaryobjectiveofsuch system6What arethethreeprimary financial statements withwhich wecommunicate financial accounting information三思考与实践
1.What ismeantbyGAAP,and howdo theseprinciples addto theintegrity offinancialaccountinginformation
2.What aresome examplesof usersof accountinginformation
3.Describe theusage oftheaccountingequation.
4.What aresome examplesof basicethnic standards四教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Four:Accounting2Financial Statement一目的与要求
1.Understand the purpose ofbasic financialstatements and their contents.
2.Understand financialstatements.
3.思政元素本部分可接续上部分的思政内容,继续引导学生对现阶段国内就业市场的情况和就业岗位的需求有所了解In thispart,lecturer cancontinue to guide studentsto understand the currentsituation ofthe domesticjob marketand jobdemand.二教学内容
1.主要内容1Financial StatementsBalance SheetInformation;Income StatementInformation2A PossibleFramework forAnalysis Useof FinancialRatios;Type ofratios3Balance SheetRatios LiquidityRatios;Financial LeverageDebtRatios4Income Statementand IncomeStatement/Balance SheetRatios CoverageRatios;Activity Ratios;Profitability Ratios
2.基本概念和知识点Income statementStatement ofowner sequity Balancesheet Cashflow statement
3.问题与应用能力要求1What isthepurpose of abalance sheetAn incomestatements2Why isthe analysisof trendsin financialratios important3Auxier ManufacturingCompany hasa currentratio of4to1but isunable to pay its bills.Why4Can afirm generatea25percent returnon assets and stillbe technicallyinsolvent unableto payitsbillsExplain.The traditionaldefinitions ofcollection period and inventoryturnover arecriticized becausein bothcases balance sheet figures
三、课程性质与教学目的课程性质本课程教学内容主要包括经济、经济全球化及其引发的经营和管理理念的变化、战略管理、国际贸易、电子商务、金融、世界贸易组织、合资企业、法律法规、市场营销、人力公关、商务文化等通过学习有关商务活动的语言材料,学生可以熟悉和掌握当代商务理念和国际商务惯例,了解英语国家的社会和商业文化课程目的
1.通过学习有关商务活动的语言材料,培养学生掌握阅读和理解商务英语文章的基本获取商务信息的基本能力,为进一步学习后续的商务英语课程,毕业后成为适应社会需要的应用型涉外商务工作者打下坚实的基础
2.通过学习有关商务活动的实用语言材料,学生可以熟悉主要的英语文章类型提高阅读商务文章的能力
3.课程思政元素在授课过程中,引导学生了解中国国内的经济发展现况,了解国内经济政策,引导学生正确认识中国在国际贸易中起到的积极作用坚持对外开放的基本国策,把‘引进来和走出去更好地结合起来同时,引导学生全面客观认识当代中国、看待外部世界,善于在批判鉴别中明辨是非在了解英语国家的社会和商业文化的同时,学习和掌握中国传统文化中的思想精华,坚持和发展中国特色社会主义、建设社会主义现代化强国
四、教学内容及要求Orientationthe business,tax,and financialenvironments
(一)目的与要求
1.Learning thefour basic forms of business organizations
2.Discussing thedifferent characteristics of each business and their advantages/disadvantages
3.思政元素本部分介绍了四种基本的商业组织形式,并讨论了各种形式的优缺点,讲解时可以将其主要内容与我国国情相结合,分析国内各商业组织形式占比的合理性,培养学生对建设高质量中国经济的敏锐度(When introducingfour basicforms ofbusiness organizationand discussingthe advantagesand disadvantages of eachform,lecturer shouldconnect themwith Chinas national conditions during the classand analyzethe rationalityoftheproportion ofdomestic business organization formsto cultivatestudents acuitytotheconstruction ofhigh-quality Chineseeconomy.)
(二)教学内容
1.主要内容that area resultof approximatelythelastmonth ofsales arerelated toannual sales(inthe former case)or goodssold(inthelatter case).Why do these definitionspresent problemsSuggest asolution
(三)思考与实践Using thefollowing information,complete the balancesheetfound onthe nextpage:Long-term debtto equity
0.5to1Total assetturnover
2.5times Averagecollection period18days Inventoryturnover9times Grossprofit margin10%Acid-test rat1to1Assume a360-day yearand allsales oncredit.Cash$Notes andpayables$100,000Accounts receivableLong-term debtInventory Common stock Plantand equipmentRetained earnings1100,000-Total assets$Total liabilitiesand$100,000shareholdersequity J
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Four:Accounting3Statement of Cash Flows
(一)目的与要求After studying,you shouldbe ableto:
1.Define cashand cashequivalents
2.Classify of cash receiptsand Cash Payments
3.Prepare cash flow statement-direct method
4.Prepare cashflow statement-indirect method
5.Determine cashflows frominvesting activities
6.Determine cashflows fromfinancial activities
7.Present the information inthe form ofthe statement of cashflows
8.Understand usefulnessofthe Statement of Cash Flows
9.思政元素本部分可接续上部分的思政内容,继续引导学生对现阶段国内就业市场的情况和就业岗位的需求有所了解In thispart,lecturer cancontinue toguide studentsto understandthe currentsituation ofthedomesticjob marketand jobdemand.
(二)教学内容
1.主要内容1Cash and Cash Equivalents2Classification ofCash ReceiptsandCashPayments Cash Flows fromOperating Activities Cash Flows from Investing ActivitiesCashFlows fromFinancing Activities3Preparing CashFlow Statement-Direct MethodConverting Saleto CashCollected fromCustomers ConvertingCost ofGoods Soldto CashPaid forGoods ConvertingWages Expenseto CashPaid toand onBehalf ofEmployees ConvertingTaxes Expenseto Paymentsof Alltypes ofTaxes CashPaid Relatingto OtherOperating ActivitiesCompiling theOperating ActivitiesSection ofthe Statement ofCashFlow4Preparing CashFlow Statement-Indirect Method5Determining CashFlows fromInvestingActivities6Determining CashFlowsfromFinancing Activities7Presenting theInformation inthe FormoftheStatementofCashFlows8Usefulness oftheStatementofCashFlows
2.基本概念和知识点Cash Equivalents;cash receipts;CashPayments;Direct Method;Indirect Method.
3.问题与应用(能力要求)1Distinguish between the directmethod andthe indirectmethod ofcalculating cashflow from operating activities.2Explain therelationship thatexists betweensales revenueprepared onthe accrualbasis ofaccountingandthe amount of cashcollected fromcustomers.3“A decreasein anaccrued liabilityis deductedtotherelated expensetocalculatetheamountof cashpaid duringthe period..”Do youagree ordisagree withthis statementExplain.4Why isdepreciation expenseeliminated fromreported net income whencalculating netcashflowsfromoperating activities5Is itpossible fora companyto havea netloss onthe incomestatement foran accountingperiodandyet havea positiveamount for cash provided by operationsExplain.6If a company isinaperiod ofrapid growth,isitlikely toshow cashprovidedbyorcashusedinoperatingactivitiesDiscuss andjustify yourconclusions.7Discuss someofthelimitations tocashflowanalysis.8What areoperating currentassetsandoperating currentliabilities Givetwo examplesof each.9Discuss theimpact onthe statementof cashflows causedby thedeclaration andpayment ofaacash dividendand bofa stock dividend.10Why isit necessaryto classifycash transactionsinto thethree categories activities三思考与实践For eachofthefollowing items,state whetherthe itemwou1dbeshown onthe statementofcashflows asan operating,investing,or financingactivity.If theitem shouldnot beshown onthestatementofcashflows,indicate noeffect.a.Salary paymentsto employees.b.Cash toacquire newcomputers foruseinthe business.c.Cash proceedsfrom salesofcommon stock atmore thanpar value.d.Cash dividends declared andpaid oncommon stock.e.Stock dividendsdeclared anddistributed oncommonstock.f.Interest paidduringtheyear.g.Cash usedtopaydividendsdeclaredlast yearbut payablethis year.h.Cash usedto purchaselong-term investmentsin commentsin commonstock ofanother company.i.Cash topay bondspayable at the maturitydate.j.Cash paymentsfor incometaxes.四教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Four:Accounting4Owners Equity一目的与要求After studying,you shouldbe ableto:
1.Distinguish differences betweenaloan andan investment
2.Know forms ofbusinessorganization
3.Understand corporateorganization
4.Understand corporatecapital
5.Understand treasury stock
6.Prepare incomeretained earnings
7.Understand corporatedividends andstock splits
8.Use theinformation--dividend yieldand price-earnings ratio
9.思政元素本部分讲解时可适度加入中国的企业组织形式的相关内容,使学生了解国内企业组织形式的特点与优点In thispart,lecturers canintroduce relevantinformation of Chinas enterpriseorganizational forms,so thatstudents canunderstandthecharacteristics andadvantagesofdomesticenterpriseorganizational forms.二教学内容
1.主要内容1Difference betweena LoanandanInvestment2Forms ofBusiness OrganizationSole ProprietorshipsPartnerships Corporations3Corporate OrganizationRights ofStockholders Functions oftheBoard ofDirectors4Corporate CapitalAuthorized StockPar ValueNo-Par ValueCommon StockPreferred StockIssuance ofPar ValueStock StockSubscriptions Insuranceof No-Par ValueStock5Treasury StockPurchase Treasury Stock ReissueTreasuryStockRetirement ofStock6IncomeRetained EarningsIncome Earnings per shareEPS RetainedEarnings PriorPeriod AdjustmentsAppropriated orRestricted RetainedEarnings7Dividends andStock SplitCash DividendsDividend DatesStock DividendsStock Split8Using theInformation-Dividend Yieldand Price-Earnings Ratio
2.基本概念和知识点Sole Proprietorships;Partnerships;Corporations;Rights ofstockholders;Functionsofthe boardofdirectors;Authorized stock;Par value;No-Par valueCommonstockpreferred stock;Issuance of par valuestock;Stock subscriptions;Donated capital;Purchase treasury stock;Reissue treasurystock;Retirement ofstock;Income;Retained earnings;Prior periodadjustments;Earningspershare;Appropriated orrestricted retained earnings;Cash dividends;Dividend dates;Stock dividends;Stock split;
3.问题与应用能力要求
1.Distinguish betweena stocksplit andastockdividend.Is thereany reasonfor thedifference inaccounting treatmentof thesetwo events
2.What istreasurystockWhy docorporations purchasetheir ownshares Istreasurystockan assetHow shouldit bereported inthebalancesheet
3.Does acorporate earnrevenue byselling itsstock atanamountin excessofparvalue
4.Distinguish betweenretained earningsand appropriatedretained earnings.
5.In whichformofbusinessorganizationis ownershipmost readilytransferable Explainwhy.
6.Distinguish betweenauthorized andunissued stock”and“issued andoutstanding stock.”
(三)思考与实践
1.What aredividends inarrears,andhowshould theybe disclosedinthefinancialstatement
2.When doesacompanyhaveadeficit inretainedearnings
3.Would youexpect acorporation,s bookvalue pershare toequal itsmarket valuepershareWhy orwhy not
4.Why mustpreferred stockdividends besubtracted fromnetincomein computingearnings pershare
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等
五、各教学环节学时分配教学环节讲小其他教教学时习题课讨论课实验学环节课计课程内容Orientation224Topic One44Topic two426Topic Three626Topic Four66Rev ision112Exam22合计133632
六、课程考核(-)考核方式:考试(-)成绩构成平时成绩占比40%期末考试占比60%
(三)成绩考核标准平时成绩,占比40%主要考察学生在课堂上的参与度,对课程内容的掌握程度以及对课程思政元素的理解期末考试成绩,占比60%,将系统地考察学生对本课程的掌握程度是否达标
七、推荐教材和教学参考资源
1.从不同商务教材中自选出具有代表性的文章
2.W.Chan Kim(W.钱•金),Renee Mauborgne(勒尼•莫博涅).Blue Ocean Strategy蓝海战略(英).Harvard:Harvard BusinessReview Press;Expanded edition(2015年1月20日).
3.思政教学资源央广网要闻、财经、文化、教育、科技板块
八、其他说明大纲修订人杜萍修订日期2022/08大纲审定人审定日期1Four basicformsofbusiness organizations:Sole proprietorshipsone ownerPartnerships generaland limitedCorporations Limited liability companiesLLCs2The different characteristicsof eachbusinessandtheir advantages/disadvantages:Advantages:Owned byone person100%profit,easy tooperate,make alldecisions,more fastreactions tooutside changes,flexible Ownerhas unlimited liability forall debtsincurred what does that mean Taxefficient:add profits/deduct lossesfrom businessVery easyto createusually Disadvantages:Unlimited liabilityall responsibilitiesDifficult toraise capitalCertain taxdisadvantages Fringebenefits:medical coverage,group insuranceDifficult totransfer theownership Hardto scaleLack resources2+owners.All ownershave unlimitedliability unlessthey arelimited partnersIf someoneisalimited partnerwhatdoesthatmeanIt meansif thebusiness fails,they onlylose what they invested.They areinvestors onlyshareholder anddo nothelp operatethebusiness.No doubletaxations Raisea greateramountofcapital thansole trader3Limited liability and unlimitedliability
2.基本概念和知识点Sole proprietorshipsone ownerPartnerships generaland limitedCorporations Limitedliability companies(LLCs)Limitedliabilityand unlimitedliability doubletaxations
3.问题与应用(能力要求)
(1)What arethe definitionsof Fourbasicformsofbusinessorganizations
(2)What arethe differencesof limitedliabilityandunlimitedliability
(三)思考与实践
1.Discuss thedifferentcharacteristicsofeachbusinessandtheiradvantages/disadvantages.
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic One:Marketing1Blue ocean strategy
(一)目的与要求
1.Reading businessarticle about marketing strategy
2.Knowing somebusiness knowledge about marketing
3.Understanding thedifferencesbetweenRed Oceanand BlueOcean strategy
4.思政元素本部分介绍营销策略,相关的商业知识以及红海战略和蓝海战略区别,讲解时可以将其主要内容与我国的市场营销策略进行比较,进而引导学生了解我国的市场营销策略的特征;引导学生加强对知识营销、网络营销和绿色营销的重视This partintroduces marketing strategy,business knowledgeabout marketingandthedifferencesbetweenRed Oceanand BlueOcean strategy.During thislesson,theinformationabove canbe comparedwith Chinese marketing strategy,so astoguide studentsto understandthecharacteristic ofChinesemarketingstrategy.Lecturer shouldguide studentstopayattention onknowledge marketing,network marketingand greenmarketing.
(二)教学内容
(1)主要内容Blue andRed oceansA Snapshotof BlueOcean CreationThe Paradoxof StrategyToward BlueOcean StrategyThe DefiningCharacteristics Barriersto ImitationThe SimultaneousPursuit ofDifferentiation andLow CostA ConsistentPattern2基本概念和知识点Red OceanVersus BlueOceanStrategyThe imperativesfor red ocean andblue ocean strategy arestarkly different.Red oceanstrategy CompeteBlue oceanstrategy inexisting marketspace.Create uncontestedmarket Beatthe competition.space.Make thecompetition Exploitexisting demand.irrelevant.Make thevalue/cost Createand capturenew demand.trad-off.Break thevalue/cost trade-of.Align thewhole systemofaAlign thewhole systemofacompany sactivities withcompanysactivitiesin itsstrategic choiceof pursuitof differentiationand differentiationor low cost.lowcost.
4.问题与应用能力要求1What motivatedyou towrite anexpanded edition of blue oceanstrategy2What isnew aboutthe neweditionofblue oceanstrategy3How doesblue oceanstrategy fundamentallydiffer fromredoceanstrategy三思考与实践
1.What makesblueoceanstrategy imperativein todays businessclimate
2.Are yousaying redoceanstrategyis nolonger useful
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic One:Marketing2The RealTruth aboutBeauty:A GlobalReport
(一)目的与要求
1.Reading businessarticle aboutmarketingstrategy
2.Knowing somebusiness knowledgeaboutmarketing
3.思政元素本部分涉及营销策略的阅读以及市场营销知识的涉略,讲解时引导学生了解我国的实体经济的建设,让学生明白实体经济是我国经济发展、在国际经济竞争中赢得主动的根基This partinvolves theinformation aboutmarketing strategiesand businessknowledgeaboutmarketing.During thislesson,by introducingthe constructionsofChinas substantial economy,lectures canguidestudentstounderstandthat thesubstantialeconomyisthefoundation ofChina,s economicdevelopment andit playsan essentialrole inwinning initiativeintheinternational economiccompetition.
(二)教学内容
1.主要内容About thestudy Forewordby SylviaLagnado-Global BrandDirector,Dove Forewordby DR.Nancy Etcoff-Harvard universityForward byDR.Susie Orbach-The Londonschool ofeconomics StudymethodologyWomen srelationship totheir ownbeauty Perceptionsof howbeauty isPortrayed inpopular cultureWhat makewomen feelbeautiful Beauty,physical attractivenessandtheroleofgrooming andcosmetic surgery.Telling thereal truthabout beauty.What womenwant:the mediaand truthtalking aboutbeauty Conclusionand implications.
2.基本概念和知识点What ismarketing Marketersjob isdealing with customers.Marketing isthe deliveryof customersatisfaction ata profit.Two goalsof marketing:attracting newcustomer;keeping currentisthemost importantjob inan organization,defined customer.is notonly sellingand advertising.Marketing Theold senseof marketing is“telling andselling”;attheMarketing present,the onlyway todothemarketingissatisfying customerMarketing needs.A detaileddefinition:A socialand managerialprocess wherebyindividuals andgroup obtainwhattheyneed andwant throughcreating andexchanging productsand valuewith others.Several importantconcepts inthe definition1Needs,wants,and demands.Needs:thebasichuman requirement.Want:theformtaken bya humanneed asshaped byculture andindividual personality.Demands:human wantsthat arebacked bybuying power2Products andservices Products:Anything thatcanbeoffered tomarket forattention,acquisition,use,or consumptionthat mightsatisfy awant orneed.Products includephysical objects,services,persons,places,organizations,and ideas.Products canbe referredas satisfier,resource,or marketingoffer.3Value,satisfaction,quality Customervalue:The differencebetweenthevalues thecustomer gainsfrom owningand usinga productandthecosts of obtaining theproduct.,Customer satisfaction:The extentto whicha products perceivedperformance matchesa buyers expectation.Quality:The totalityof featuresand characteristicofaproduct orservice thatbear onits abilityto satisfycustomer needs.4Exchange,Transactions,and RelationshipsExchange:the actofobtaininga desiredobject fromsomeone byoffering somethingin return.Transaction:A tradebetween twoparties thatinvolves atleast twothings ofvalue,agreed-upon conditions,a timeof agreement,andaplace ofagreement.Relationship marketing:The processof creating,maintaining,and enhancingstrong,value-laden relationshipswithcustomerand otherstakeholders.
3.问题与应用(能力要求)Do youthink thecampaign isinspiring orjust away toget women to buyproducts
(三)思考与实践Is thecompany justusing real”womentogain moreprofit
(四)教学方法与手段介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、课堂讨论等Topic Two:UK Taxation1Brief introductionto UKTaxation
(一)目的与要求Understanding thefunction andpurpose of tax Knowingtax environmentKnowing the structure of UK tax system KnowingTax avoidanceand taxevasion思政元素本部分介绍了税收相关知识,以及具体讲解了英国税收体系制度讲解时,可引导学生了解我国情以及基于国情所设计的税收制度的背景,增强学生对我国税收体系制度的认可和自信This partintroduces therelevant knowledgeof taxationand explainsthestructureofUK tax systemin detail.During thelesson,students canbe guidedto knowabout Chinasnationalconditionsandthebackground ofthetaxsystem designedbased onthe condition,so asto enhancestudents recognitionand confidencein Chinataxsystem.
(二)教学内容
1.主要内容Function andpurposeoftax Economicfactors:Used toencourage anddiscourage certaintypes ofactivity.Social factors:Redistribution ofincome andwealth.Environmental factors:To dealwith environmentalconcerns likeglobal warming.Tax environmentTypes oftaxes:1Individual Incometax CorporationtaxChargeablegainstaxInheritancetaxValueaddedtax2Indirect taxdirecttax3Revenue taxcapital tax4progressive taxnon-progressive taxStructure ofUKtaxsystem Her Majesty,s Treasuryformally imposesand collectstaxation.HerMajestys Revenue and CustomsHMRC administersthe collectionoftax:Officers ofHMRC agreetax liabilities.Receivable ManagementOfficers collectunpaid tax.RevenueandCustoms Prosecutionsoffice provideslegal adviceand institutesand conductscriminal prosecutions.Reviews andappeals:Internal reviewby HMRCofficer.Appeal totax tribunal.Tax tribunal:First tiertribunal deals with mostcases.Upper tierdealswithcomplex cases.Tax avoidanceand taxevasionTaxevasion:Misleading HMRCby suppressinginformation ordeliberately providingfalse information.Illegal.Tax avoidance:Using thelegislation toreduce yourtax burden.Legal.
2.基本概念和知识点Individual Incometax。