基礎(chǔ)會(huì)計(jì)雙語(yǔ)教案

1、課程教案2014—2015學(xué)年第二學(xué)期課程名稱(chēng)：會(huì)計(jì)英語(yǔ)課程性質(zhì)：必修課授課班級(jí)：涉外會(huì)計(jì)授課教師：楊舒教師所屬系（部）：商貿(mào)系總學(xué)時(shí)：40周學(xué)時(shí)：2Part1Basicofaccounting1.WhatisaccountingitsroleinBusinessAccountingbranches2.Financialstatements?Balancesheet?Incomestatement?Statementofcashflow

2、s?StatementofchangesinequityAssets?Assetsarevaluableresourcesownedbytheentity.?Liabilitiesequityshowthesourcesofassets.Liabilities?Liabilitiesaretheentity’sobligationstooutsidepartieswhohavefurnishedresources.?Credits—wh

3、ohaveaclaimagainsttheassetsintheamountshownastheliabilities.Equity?Paidincapital:providedbyequityinvests?Retainedearnings:generatedfromprofits?Equityinvestshaveonlyaresidualclaim.3.Conceptsthatgovernallaccounting(會(huì)計(jì)核算的基本

4、概念)(1)Thedualaspectconcept復(fù)式記帳概念Thefundamentalaccountingequation:Assets=LiabilitiesEquity復(fù)式記帳特點(diǎn)?在兩個(gè)或兩個(gè)以上相互聯(lián)系的賬戶(hù)中記錄一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，以反映資金運(yùn)動(dòng)的來(lái)龍去脈。?以相等的金額記入相應(yīng)的賬戶(hù)，以便于檢查賬簿記錄的正確性。(2)Themoneymeasurementconcept貨幣計(jì)量Accountingreptsonlyfacts

5、thatcanbeexpressedinmoaryamounts.(3)Theentityconcept會(huì)計(jì)實(shí)體Abusinessisanentityacollegeagovernmentachurcharealsoentities.(4)Thegoingconcernconcept持續(xù)經(jīng)營(yíng)Accountingassumethatanentitywillcontinuetooperateindefinitelyunlessthereis

6、evidencetothecontrary.?Becauseofthegoingconcernconceptaccounting[doesdoesn’t]reptwhattheassetscouldbesoldfiftheentityceasetoexist.4.Conceptsthatgovernallaccounting?(5)Theassetmeasurementconcept資產(chǎn)計(jì)量Ifreliableinfmationisav

7、ailableanassetismeasuredasitsfairvalue.Thefairvalueofmostassetsisknownonthedatetheassetwasacquiredbecausethebuyertheselleragreedontheamount.?Ingeneralassetssuchaslbuildingsequipmentinventieshavethisacteristic:?Theirfairv