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本科课程教学大纲《会计专业英语》教学大纲课程编码YYLCK30505课程名称会计专业英语英文名称:Accounting English学时32学分:2课程类型四年不断线课程性质:必修适用专业财务管理先修课程:大学英语、会计学原理、财务会计等开课学期5学期开课院系:商学院财务管理系课程的教学目标与任务会计专业英语是一门系统的介绍西方会计知识的专业课通过本课程的教学,使学生能够较为全面地了解和学习西方会计专业知识,从而适应当今全球经济一体化的需求,满足其对外交流与合作的需要,以达到培养复合型、应用型人才的目的
二、本课程与其它课程的联系本课程是介绍西方会计知识的专业课程,它以会计基础及相关的财务会计课程以及必要的英语知识为基础该课程为拓展课,是专业英语课本课程与其他课程的不同之处在于向学生提供语言以外的专业知识和技能本课程与其他课程的相同之处在于,向学生提供同样的英语教学
三、课程内容及基本要求一学时Introduction2基本要求
1.Basic requirements:1Definition ofaccounting2Users ofaccounting information3Accounting profession4The accountingstandards settingprinciple重点、难点
2.Emphases1Accounting defined.2Accounting Profession3Generally accepted accounting principle.说明3可根据具体情况布置题后作业二学时The AccountingEquation AndThe Account4基本要求
1.Basic requirements:1Types of business organization2The accountingequation3The effectofbusinesstransaction on the accountingequation4The account重点、难点
2.Emphases1The effectof transactionontheequation2Type ofcommonly usedaccount说明:
3.可根据具体情况布置题后作、也三(学时)Recording BusinessTransaction4基本要求
1.Basic requirements:1Double-entry bookkeeping2Recording businesstransaction3Illustrative problem4The trialbalance.重点、难点2Emphases1Debits=Credits2Journal entries3Trial balance.说明:3可根据具体情况布置题后作业四(学时)Financial Statement4基本要求
1.Basic requirements:()1Financial statement()2Balance sheet()3Income statement重点、难点
2.Emphases()()1Prepare Incomestatement Revenues-Expenses=Net income()()2Prepare Balancesheet Assets=Liability+Owners Equity.说明3可根据具体情况布置题后作业
(五)(学时)The Measurementof BusinessIncome6基本要求
4.Basic requirements:()()1Business incomeNet income=revenues-expenses()2Some generallyacceptedaccountingprinciple()3Adjustment tothe account()4Adjusted trialbalance()5Preparing thefinancial statementfrom theadjustment trialbalance重点、难点
5.Emphases()1Adjustment tothe account()2Adjusted trialbalance()3Preparing thefinancial statementfrom theadjustment trialbalance.说明6可根据具体情况布置题后作业
(六)()(学时)Completing The Accounting CycleI4基本要求
1.Basic requirements:()1The Accounting Cycle()2Preparation of the worksheet()3Use ofthe worksheet()4Closing theaccount重点、难点
2.Emphases()1The stepsin preparingthe worksheet()2Close therevenue accountand expenseaccount
(七)()(学时)Completing The Accounting CycleII4基本要求
3.Basic requirements:()1The operationcycle fora merchandisebusiness()2Accounting recordoftheoperating cycle()3TheAccountingcycle fora merchandisebusiness.重点、难点4Emphases()1Understanding purchasediscount,purchase returnsand allowance()2Recording ofsales revenueand therelated costof goodssold.说明5可根据具体情况布置题后作业
(八)(学时)Ledger AndJournal2基本要求
1.Basic requirements:()1Ledgers()2Journals()3Special journal重点、难点
2.Emphases()1cash receiptsjournal and posting to ledgers()2purchase journalandpostingtoledgers.说明3可根据具体情况布置题后作业
(九)(学时)Internal Control2基本要求
4.Basic requirements:()1Definition internalcontrol()2Basic principleand policies()3Internal controlover merchandisetransactions()4The bankaccount:a controldevice重点、难点
5.Emphases()1control ofsales andcash receipts()2preparation ofbank reconciliation
四、教学安排及方式总学时学时,其中理论教学时数学时3636实验看或录参、\教学环节教学时数、讲课习题课上机小计备注(嫩像观课程Introduction22TheAccountingEquation And224The AccountRecordingBusiness44TransactionFinancial Statement44The Measurementof426Business IncomeCompleting The44Accounting Cycle1CompletingThe224AccountingCycleIILedgers AndJournals22Internal Control22
五、考核方式、考核方式1考查课,笔试(开卷)、成绩评定2各教学环节占总分的比例平时测验及作业期末考试30%,70%采集平时成绩,注重期末笔试平时成绩和期末考试的比例为37
六、推荐教材与参考资料、推荐教材1张其秀主编《会计英语》,上海财经大学出版社,年2012常勋,肖华编《会计专业英语》(第四版),立信会计出版社,年
2005、参考资料2()(美国)()安特尔主编,清华大学出版社,年1Antle.R.2007()孙坤编《会计英语》大连东北财经大学出版社,年月第版2200432()李惠主编《会计专业英语》北京高等教育出版社,年月第版3200061。