課程教學(xué)大綱 ------小二、楷體、居中、加粗

1、《會計英語》課程教學(xué)大程教學(xué)大綱（AccountingEnglish）課程類型：職業(yè)能力拓展課程編號：N053045適用專業(yè)：應(yīng)用英語專業(yè)（涉外會計方向）先修課程：綜合英語、基礎(chǔ)會計后續(xù)課程：頂崗實習(xí)學(xué)分：2分總學(xué)時：32學(xué)時其中理論學(xué)時:16學(xué)時實驗或上機(jī)學(xué)時:16學(xué)時教學(xué)目的與要求：本課程的教學(xué)目的：本課程為實現(xiàn)涉外會計方向教學(xué)目標(biāo)，通過學(xué)習(xí)當(dāng)今國際會計發(fā)展的新知識與新技能，用理論聯(lián)系實際，培養(yǎng)學(xué)生分析問題、解決問題的運用能力。將學(xué)

2、生培養(yǎng)成既懂會計原理，又懂專業(yè)英語知識的復(fù)合型人才。通過本課程的學(xué)習(xí)達(dá)到以下教學(xué)要求：1、知識：借助扎實的英語功底，閱讀國外最新的會計專業(yè)理論知識并結(jié)合會計工作的實際情況，掌握外資企業(yè)會計做賬的基本知識。2、技能：熟悉中外會計理論知識，增強(qiáng)會計專業(yè)英語閱讀技能3、能力：加強(qiáng)會計英語表達(dá)和會計知識運用的能力（如分析問題能力和做賬能力）本課程為考試課程，閉卷筆試。平時成績占50%，期末成績占50%。教學(xué)內(nèi)容與學(xué)時安排學(xué)時分配序號章目名稱講課

3、實驗上機(jī)1ChapterOneIntroduction222ChapterTwoTheAccountingEquationtheAccount223ChapterThreeRecdingbusinesstransaction224ChapterFourFinancialstatement225ChapterFiveThemeasurementofbusinessincome226ChapterSixCompletingtheAccoun

4、tingCycle227ChapterSevenLedgersjournals228ChapterEightInternalcontrol22合計1616ChapterChapter1IntroductionIntroduction1.1Definitionofaccounting1.2Usersofaccountinginfmationbusinessmanagersinvestcreditequipmentaccumulatedde

5、preciationLiabilities:accountpayablenotepayablewagepayableunearnedexpenseOwners’equity:capitalwithdrawalRevenues:salerevenueservicerevenuerentrevenueinterestrevenueExpenses:salaryexpenserentexpenseadvertisingexpenseOwner

6、s’equityincreasebyinvestmentrevenuesdecreasebywithdrawalexpenses本章重點難點：本章重點難點：1.Theeffectoftransactionontheequation2.TypeofcommonlyusedaccountChapter3Recdingbusinesstransaction3.1DoubleentrybookkeepingThedoubleentrybookk

7、eepingwhichisthebackboneofthemanualaccountingisthateverytransactionaffectsatleasttwoaccounts(debitcredit).Totaldebitmustequaltotalcredit.3.2Recdingbusinesstransaction(DebitingCreditingRules)AssetsLiabilitiesDebitfCreditf

8、DebitfCreditfincreasedecreasedecreaseincreaseNmalNmalbalancebalanceOwner’sDrawingOwner’sCapitalDebitfCreditfDebitfCreditfincreasedecreasedecreaseincreaseNmalNmalbalancebalanceExpensesRevenuesDebitfCreditfDebitfCreditfinc

9、reasedecreasedecreaseincreaseNmalNmalbalancebalance3.3Illustrativeproblem3.4ThetrialbalanceThetrialbalanceisalistofallaccountswiththeirbalances.Itprovidesacheckonaccuracybyshowingwhetherthetotaldebitsequalthetotalcredits

10、(Dr.=Cr.).Totalbeginningbalancesofdebits=TotalbeginningbalancesofcreditsTotalendingbalancesofdebits=Totalendingbalancesofcredits本章重點難點：本章重點難點：1.Debits=Credits2..Journalentries3.TrialbalanceChapterChapter4FinancialFinanci