会计英语教学大纲
会计英语大纲1
《会计英语（1）》课程教学大纲（Accounting English（one））课程编号：学分： 3学时： 45 （其中：讲课学时：45 实验学时：0 上机学时：0 ）先修课程：大学英语后续课程：适用专业：会计开课部门：经济管理学院一、课程的性质与目标课程性质：本课程属于会计专业的专业必修课程。
课程目的：通过会计英语的学习可以帮助学生提高对专业英语的听、读、写能力，从而可以提高学生的外文文献查阅，为毕业论文的撰写打下良好基础。
二、课程的主要内容及基本要求第一课会计：一个信息系统（4 课时）[知识点]会计的定义、概念和功能的英语表达；财务会计与管理会计区别与联系。
[重点]专业词汇与词组，会计信息的使用者分类与目的。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于会计最基本的定义、概念、功能等的英语表达。
第二课资产负债表的资产部分（4 课时）[知识点]资产的定义、概念和功能的英语表达；资产的分类及其特点。
[重点]专业词汇与词组，资产分类与特点。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于资产及其分类的基本的定义、概念、功能等的英语表达，以及资产负债表的基本结构第三课资产负债表的负债与所有者权益部分（4 课时）[知识点]负债的定义、概念和功能的英语表达；债务的分类及其功能。
[重点]专业词汇与词组，债务分类与目的。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于负债、所有者权益的定义、概念、与分类等的英语表达。
第四课利润表（2 课时）[知识点]利润的定义、概念和功能的英语表达；利润的构成及其作用。
[重点]专业词汇与词组，利润的构成项目。
[难点]专业词汇的正确使用。
[基本要求]通过学习，使学生掌握关于收入、费用、利润的定义、概念、功能等的英语表达以及利润表的基本结构。
第五课分类账账户（2 课时）[知识点]分类账户的定义、概念和功能的英语表达；分类账的作用。
《财会英语》课程教学大纲
一、课程基本信息2、课程的性质和地位本课程尝试用英语讲授会计的专业知识，在帮助学生掌握会计英语词汇的同时，通过阅读使学生能够较为全面地学习会计方面的专业英语知识，熟悉国际财经和商业惯例，满足对外交流与合作的需要，以提升择业竞争能力，以达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的。
本课程是在《会计基础》的基础上，以企业会计人员岗位能力为核心，对会计人员专业英语术语及会计循环处理能力的培养为主体，针对会计电算化二年级高职高专学生开设的专业必修课。
三、课程教学目标1、知识目标●掌握225个会计术语的英语表达；●掌握以下章节的英语基本表达：会计概述、会计循环（1、2）、金融资产、存货、非流动资产、负债、收入和费用、所有者和股东权益、财务报表；●掌握基本的财务分析思路英语表达.2、能力目标●能用英语做出一个会计循环；●运用英语做出一个财务分析报告.3、素质目标●掌握常用会计英语表达的习惯；●能基于本学期学过的够用的会计英语知识，运用互联网及会计英语资料，拓展会计英语知识.4、教学内容、教学要求及学时分配1、各单元知识点及考核要求1.财务报表概述;2.三种会计报表;3.编制财务报表的流1.熟记会计专业词汇和习惯用语; 11第十单元 财务报表程;4.会计部门的一项新 2.背诵有关的名词解释，如资产负 债表、利润表、现金流量表等; 3工作;5.财务报表附注披露;6.财务报表分析.3.训练并学会编制前两张报表.5、教学建议本课程中教学以理论课为主，实验课根据教学进度和所学内容插入安排。
教师在授课过程中，应深入省浅出，侧重重点，使学生完成课程目标和任务，同 时教师应注重学生自学能力和创新意识的培养，帮助学生了会计英语的最新发 展动态。
在教学方法上建议采用讨论式、启发式、自主式的方法以调动学生的思 维、激发学生的主动求知欲，力求让学生在轻松活泼的气氛中体会学习的快乐。
另外，多媒体课件可以增加一些声音和视觉的刺激以帮助学生加深对理论知识 的理解和领悟。
《中职会计英语》教学大纲
《会计英语》教学大纲一、课程的性质与任务1、课程的性质：会计英语课程高职高专会计专业阶段的必修课程，通过对会计英语课程的学习，既是学生通过英语学习和实践活动，逐步掌握英语知识和技能，也能掌握会计的基本知识。
既能提高语言实际运用能力的过程，又是学生磨砺意志、陶冶情操、拓展视野、丰富生活经历、开发思维能力、发展个性和提高人文素养的过程。
因此，《会计英语》不仅是一门在学生有一定的会计知识基础的情况，更是一门注重培养学生实际使用英语语言技能的课程，特别是培养学生使用英语处理日常和涉外会计业务活动能力的重要文化基础课。
2、课程的任务：本大纲适用于高职高专会计专业的英语课程。
经过本学期的教学，能够巩固会计专业知识，又能激发和培养学生学习英语的兴趣，鼓励学生大胆地使用英语，对他们日后在进行会计实务的活动，提供自主学习和相互交流的机会以及充分表现和自我发展的空间，促使学生通过体验、实践、讨论、合作、探究等方式，使学生掌握一定的英语基础知识和技能，具有一定的听、说、读、写、译的能力，在涉外交际的日常活动和业务活动中进行简单的口头和书面交流，并为今后进一步提高英语的交际能力打下基础。
二、教学基本要求(1)词汇认知360个英语单词，并且能正确拼写、英汉互译。
(2)语法掌握基本的英语语法规则，在听、说、读、写、译中能正确运用所学语法知识。
(3)听力能听懂在日常交际中使用的结构简单、发音清楚、语速较慢（每分钟100词左右）的英语简短对话和陈述，理解基本正确。
(4)口语掌握一般的课堂用语，并能在日常涉外活动中进行简单的交流。
(5)阅读能阅读会计专业的一般题材的简短英文资料，理解正确。
(6)翻译（英译汉）能借助词典将会计的一般题材的文字材料译成汉语。
理解正确，译文达意。
三、教学条件计算机电子教室进行教学，学生每人一台笔记本电脑。
1、硬件要求：高性能计算机一台；2、软件配置： Windows XP及相关的操作系统软件。
3、其他——多媒体教室四、教学内容及学时安排五、教法说明本课程要实现会计英语教学，为日后会计英语实务做准备。
会计专业英语大纲
《专业英语》课程教学大纲一、课程概述（一）课程的性质地位《专业英语》是财务管理专业的一门学科、专业基础课。
本课程是在学习《大学英语》、《基础会计学》、《中级财务会计》、《成本管理会计》、《财务分析学》、《财务管理学》、《审计学原理》等课程的基础上开设的，它较为系统地用英语阐述了财务会计、成本管理会计、财务管理和审计学等专业知识。
随着《企业会计准则》和《中国注册会计师执业准则》在中国的广泛实施，中国会计不仅在制度和理论上，更是在实务中，与国际会计实现了实质性趋同，也对会计人员的英语水平提出了更高的要求。
通过对本课程的学习，使学生全面熟悉会计学、成本管理会计、审计学等内容的英语表达方法，以提高其阅读英文会计文献和运用英语处理会计业务的能力。
（二）课程的基本理念关注国际会计准则、审计准则、财务管理等学科的最新发展，适时调整教学内容；以学生为主体，教学相结合，突出英语应用能力的训练和培养，提高学生专业英语阅读水平。
（三）课程设计思路本课程的内容结构见下图：教学方法手段：本课程通过课堂讲授、课堂对话和讨论等多种教学形式和启发引导等教学方法，采用多媒体教学手段进行教学。
每次新课开始时，教师应用英语简述本课的主要内容和重要性，然后主要讲授一些会计英语常用词汇和用法，补充介绍一些背景知识，通过学生朗读课文、教师提问、学生课文翻译等检查学生对课文的理解，并适当进行课堂听写和练习；课堂教学应基本用英语进行，也可以根据学生的英语基础少量采用汉语。
教学效果评价：通过作业、课堂对话、闭卷考试等形式了解学生对会计专业术语英语表达的掌握程度；通过座谈会、访谈等形式了解学生的学生态度、对教学方法手段等的意见和建议以及对本课程的整体评价。
二、课程目标（一）总体目标通过本课程教学，使学生掌握财务会计、成本管理会计、财务管理学、审计学相关术语的英文表达，学会运用英语处理常规的经济业务，提高其英文会计文献的阅读水平和潜在发展能力，以满足当前会计国际化的要求。
《会计英语》教学大纲
流动负债、应付债券等，明确流动负
债在资产负债表上的反映方法以及应
付债券的会计处理等。
第七单元业主权益
第17课股本及库存股份
第18课留存收益及股利
4学时
教学基本要求：熟记会计专业词汇和习惯用语，背诵有关的名词解释，如普通股、优先股、库存股、财产股利等，训练股票发行和认购、股利宣告和发放的会计处理及其在资产负债表上的反映。留存收益及股利发放的核算。
第3课会计系统
6学时6 8学时
学习本章要求:熟记会计专业词汇和习惯用语，背诵有关的名词解释，如会计、财务会计、管理会计、GAAP、现金制、应计制等。
第二单元会计工作程序
第4课会计循环⑴
第5课会计循环⑵
第6课会计循环⑶
6学时
教学基本要求：熟记会计专业词汇和
习惯用语，背诵有关的名词解释，如
过帐、调整分录、结帐分录、工作底
《INTERMEDIATE ACCOUNTING》（5thEdition）A.N.MOSICH,E.JOHN LATSEN, McGRAW-HILL BOOK COMPANY,1982.
《西方会计学》余恕莲主编对外经济贸易大学出版社2004-05
教学内容
学时
基本要求
第一单元会计总论
第1课会计
第2课公认会计原则
稿等，训练并学会编制西方会计的工
作底稿。
第三单元财务报表
第7课资产负债表损益表
第8课现金流量表
4学时
教学基本要求：熟记会计专业词汇和
习惯用语，背诵有关的名词解释，如
资产负债表、损益表、现金流量表等，
训练并学会编制前两张报表。
第四单元流动资产
第9课现金与短期投资
会计英语课程教学大纲======1.doc
《会计英语》课程教学大纲适用班级：会计电算化（专科班）课程名称：会计英语学时数：4 X 16 = 64 （学时）教材名称及作者、出版社、出版时间：《会计英语基础教程》吴冰主编，任丽萍、赵蕊芬副主编，北京大学出版社出版，2005年7月第1版，21世纪全国高职高专财经管理类规划教材本大纲主笔人：白清意一、课程的目的、要求和任务：本课程的目的是培养学生运用专业英语进行财务会计工作的能力，要求学生学习和掌握会计专业的英语名词术语及其英文定义、常用会计科目英文名称、英文日记账的记录、过帐技能、用英文进行调帐和结帐、常用英文财务报表的编制。
大纲的基本内容及学时分配课题名称基本要求学时分配周次第5学期以下内容均为双语讲授、英文操作Chaper1The Fundamental Accounting 会计原则与概念会计分类及职能12 1-3Concepts & PrinciplesChapter 2Debits & Credits:The Double-Entry System 借记和贷记的规则、复式记账制度、记账操作复习与练习8 4-5Chapter 3 Jounalizing & Posting Transactions 普通日记账、特种日记账的概念日记帐记账操作分类账过帐操作复习与练习12 6-8Chapter 4Financial Statements 常用财务报表：损益表、资本变动表、资产负债表报表之间的关系报表编制复习与练习8 9-10Chapter 5 Adjusting & Closing Procedures 调帐和结帐程序调帐分录编写结帐分录编写复习与练习12 11-13Chapter 6 财务意识12 14-1Review:Financial Awareness 损益账户比较资产负债表现金流量表复习与练习6三、与其他课程的关系：本课程是会计电算化专业的骨干课程之一，是《会计原理》、《财务会计》的后续课程，是从事涉外会计工作不可缺少的专业技能课程。
会计英语教学大纲
《专业英语》教学大纲课程代码：03020100学时：36学分：2课程类别：专业课适用专业：会计一、课程的性质与任务课程的性质：本课程尝试用英语讲授财经的专业知识，在帮助学生掌握财经词汇的同时，通过阅读使学生能够较为全面地学习财经方面的专业英语知识，熟悉国际财经和商业惯例，满足对外交流与合作的需要，以提升择业竞争能力，以达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的。
课程的任务：通过该课程学习，学生可以了解国际财经在投资、市场营销、电子商务、银行业、失业、WTO、保险、国际贸易、物流和通货膨胀十个方面的专业英语表述，通过听说读写四方面能力的训练，达到对财经英语基本知识的掌握。
前导课程：会计学原理、财务会计（初级）、大学英语后续课程：会计英语二、教学基本要求在教学中要按照本专业人才培养目标的要求，重点讲授课程的基本理论和基本方法，注重学生职业技能的训练及培养分析问题、解决问题的能力。
改革传统的教学手段和方法，依托多媒体等现代化教学手段，精炼理论教学，强调观摩、实训在高职高专会计教学中的作用，建立案例导入、课堂点睛、单元实训多维一体的会计教学体系。
财经英语课堂教学采用讲练结合，各章节均配备课堂练习题。
实训环节必须完成《新编财经英语》中听、说部分训练及阅读部分的课后练习。
考试采用闭卷考试的形式，除期末笔试外，教师可以根据教学进度，对要求重点掌握实务的知识点，适时加入随堂实训或综合案例，随堂实训成绩或案例完成成绩计入期末总评成绩。
三、教学条件多媒体设施四、教学内容及学时安排（一）单元Unit1: Investment教学时数： 3.5教学目标：The purpose of Unit 1 is to discuss investment. Student would be to learn new words, phrases and expressions and information related to investment. They also need analyze and apply the language points about the topic flexibly.1. to acquire the term、phrase and expression about investment2. to be familiar with different forms of investment3.to know the relationship between investment and market、comparison principle and arbitrage教学重点难点：1. 4 different forms of investment2. Comparison principle教学方法：Inspiration-induced理论教学内容：1. Several categories of investment2. Investment analysis3. Investment and markets实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, students must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of investment.实验内容：Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of investment.实验内容：High Interest Investment Account3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of investment by doing exercises of reading and understand these language points and translate some sentences.实验内容: Exercises of the reading text（二）单元 Unit2: Marketing教学时数： 3.5教学目标：The purpose of Unit 2 is to discuss market and marketing.Student would be to learn new words, phrases and expressions and information related to marketing. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of marketing2. to be familiar with the concept and feature of marketing3. to know the essential and importance of price教学重点难点：1. Market and marketing2. Consumer products3. Price and pricing4. Price in the marketing mix教学方法：Case Study、Graphic Methods理论教学内容：1. Market2. Marketing3. Price and pricing实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of market and marketing.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of market and marketing.实验内容：The Ad for Michelin Product3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of market and marketing by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（三）单元 Unit3: Electronic Commerce教学时数： 3.5教学目标：The purpose of Unit 3 is to discuss Electronic Commerce and the Electronic Commerce revolution. Student would be to learn new words, phrases and expressions and information related to electronic commerce. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of e-commerce2. to be familiar with the concept and categories and impact of e-commerce3. to know the history of development of e-commerce教学重点难点：1. The definition of EC2. The essence of EC3. The special terms of EC教学方法：Case Study、Graphic Methods理论教学内容：1. What is electronic commerce2. Categories of electronic commerce3. Impact of electronic commerce4. The internet revolution5. Next-generation markets实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of electronic commerce.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of electronic commerce.实验内容：Telegraphic Transfer3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of electronic commerce by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（四）单元 Unit4: Banking教学时数： 4.5教学目标：The purpose of Unit 4 is to discuss the early development of banking and the investment in stock market. Student would be to learn new words, phrases and expressions and information related to banking. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of banking2. to be familiar with the history of development of banking3. to know the investment in stock market教学重点难点：1. The development of Banking2. The characteristics of banking3. The special terms教学方法：Case Study、Graphic Methods理论教学内容：1. Goldsmiths become bankers2. Early banking in North America3. No national regulation of banking4. U.S. banking Legislation5. Investment in Stock Market实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of banking.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to thepassage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of banking.实验内容： Opening a Savings Account3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of banking by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（五）单元 Unit5: Unemployment教学时数： 3.5教学目标：The purpose of Unit 5 is to discuss the topic of unemployment. Student would be to learn new words, phrases and expressions and information related to unemployment. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of unemployment2. to be familiar with the different reasons of unemployment3. to know the impact of unemployment on society and the economy教学重点难点：1. The causes of unemployment2. The impact of unemployment on society and the economy3. Special terms4. Language points教学方法：Case Study、Graphic Methods理论教学内容：1. Impact on society and the economy2. Cost3. Benefit4. Debate on unemployment实践教学内容：1.听力测试目的要求：In order to improve students’ abil ity of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of unemployment.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of unemployment.实验内容： Talking about a Job3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of unemployment by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（六）单元 Unit6: WTO教学时数： 3.5教学目标：The purpose of Unit 6 is to discuss the topic of WTO. Student would be to learn new words, phrases and expressions and information related to WTO. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of WTO2. to be familiar with the benefits of WTO trading system3. to know the history of WT0教学重点难点：1. To understand the benefits of the WTO trading system2. To get some basic information about WTO3. Special terms教学方法：Case Study理论教学内容：1. The system settles disputes constructively2. The system makes life easier for all3. The system gives consumers more choices4. World trade organization实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of WTO.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of WTO.实验内容： Over Coffee3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of WTO by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（七）单元 Unit7: Insurance教学时数： 3.5教学目标：The purpose of Unit 7 is to discuss the topic of insurance.Student would be to learn new words, phrases and expressions and information related to insurance. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of insurance2. to be familiar with the reasons and importance of insurance3. to know the different types of insurance教学重点难点：1. To understand the reasons and importance of insurance2. To describe different types of insurance3. Special terms教学方法：Case Study理论教学内容：1. Introduction2. Reasons for insurance3. The importance of insurance实践教学内容：1.听力测试目的要求：In order to improve s tudents’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of insurance.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of insurance.实验内容：An Exclusive Interview on Unemployment Insurance3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of insurance by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（八）单元 Unit8: International Trade教学时数： 3.5教学目标：The purpose of Unit 8 is to discuss the topic of international trade. Student would be to learn new words, phrases and expressions and information related to international trade. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of international trade2. to be familiar with the reasons and benefits of international trade3. to know the types of trading教学重点难点：1. To understand the reasons and benefits of international trade2. Special terms教学方法：Case Study理论教学内容：1. Reasons for international trader2. Benefits of international trade3. Contract terms实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of international trade.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to thepassage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of international trade.实验内容： Confirming the Delivery3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of international trade by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（九）单元 Unit9: Logistics教学时数： 3.5教学目标：The purpose of Unit 9 is to discuss the topic of logistics. Student would be to learn new words, phrases and expressions and information related to logistics. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of logistic2. to be familiar with the global logistics environment3. to know how to making strategy of logistic教学重点难点：1. The global logistics environment2. Special terms教学方法：Case Study理论教学内容：1. Multi-lateral trade organization2. Cultural issues in logistics3. Controlling the global logistics system实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of logistic.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of logistic.实验内容： Correcting a Mistake on Delivery3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of logistic by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text（十）单元 Unit10: Inflation教学时数： 3.5教学目标：The purpose of Unit 10 is to discuss the topic of inflation. Student would be to learn new words, phrases and expressions and information related to inflation. They also need analyze and apply the language points about the topic flexibly.1. to acquire the special terms and phases about the topic of inflation2. to be familiar with 3 categories of inflation3. to know the difference between high inflation and low inflation教学重点难点：1. Three categories of inflation2. Special terms教学方法：Case Study理论教学内容：1. Three strains of inflation2. Impact on income and wealth distribution3. Impact on economic efficiency实践教学内容：1.听力测试目的要求：In order to improve students’ ability of listening, student must do spot dictation and choose the best answers to 3 questions by listening 2 passages about the topic of inflation.实验内容： Exercise 1 Spot dictation; Exercise 2 Listen to the passage2.朗读练习目的要求：In order to improve students’ ability of speaking, students following teacher would practice their spoken English in the class by a dialogue about the topic of inflation.实验内容： Dealing with Inflation3.阅读练习目的要求：Student would acquire the special phases、 terms and expressions about the topic of inflation by doing exercises of reading and understand these language points and translate some sentences.实验内容：Exercises of the reading text五、各教学环节学时分配六、考核方式及评分办法①考核方式及形式（方式：考试；形式：闭卷笔试）。
会计英语教学大纲
《会计英语》教学大纲一、课程基本情况开课单位：工商管理学院课程编码：由学校统一编定总学时：48学时总学分：3修课方式：必修考核方式：考查先修课程：大学英语、中级财务会计、高级财务会计教材：《Accounting English》于久洪主编，中国人民大学出版社参考书：《会计专业英语》常勋等编著，立信会计出版社《会计英语》孟焰等编著，经济科学出版社二、课程的性质、任务与目的本课程是工科会计专生本类专业基础课程之一，也是专生本学生学习和掌握会计专业术语和西方财务会计基本内容的主要课程。
本课程的任务与目的是在有一定大众英语和会计专业课的基础上，进一步掌握会计方面的专业术语和专业知识，并进一步了解和掌握西方会计的处理方法。
学习会计专业英语主要让学生掌握下列方面的专业术语：会计概述；会计循环和基本财务报表；现金和有价证券；应收账款；存货；长期资产；流动负债；长期负债和长期投资；合伙企业会计；公司会计；现金流量表；财务报表分析；成本与管理会计简介；制造业会计；标准成本；作业成本计算；本量利分析；资本投资决策；预算编制；责任会计等。
目的是让学生掌握会计专业术语，区别我国会计与西方会计在某些核算方面的差异，提高学生的专业口语能力和阅读英语文章的能力。
三、课程内容、基本要求与学时分配（一）OVERVIEW OF ACCOUNTING （3学时）1．Learning from What Is Accounting, Divisions of Accountants’Work.Understanding Accounting Concepts and Principles and Accounting Equation.2．Learning from Accounting Elements and Effect of Business Transactions upon the Accounting Equation.（二）ACCOUNTING CYCLE AND BASIC FINANCIAL STATEMENTS （9学时）1．Learning from What Is Accounting Cycle. Mastering The Ledger and Debit and Credit Entries. Understanding Double-entry Accounting and The Journal.2．Mastering Adjusting Entries and Closing the Accounts. Mastering The BasicFinancial Statements.(三) CASH AND MARKETABLE SECURITIES1．Learning from Cash concept. Understanding cash entries.2.Mastering Marketable Securities contents.(四) ACCOUNTS RECEIVABLE1. Understanding Accounts Receivable. Mastering Dealing With Uncollectible Accounts Receivable. Understanding Different Approaches to Estimating Credit Losses.2.Learning from Managing Accounts Receivable.(五) INVENTORY SECTION1.Mastering Two System of Inventory Accounting.2.Mastering Inventory Measurement. Learning from inventory control.(六) LONG-LIVED ASSETS SECTION1.Learning from Acquisition of Plant Assets.2.Mastering Depreciation methods. Mastering Disposal of Plant and Equipment.3.Mastering Intangible Assets and Natural Resources.(七) CURRENT LIABILITIES SECTION1.Mastering Accounts Payable and Notes Payable.2.Mastering Accrued Liabilities and Unearned Revenue.3.Understanding Loss Contingencies.(八) LONG-TERM LIABILITIES AND LONG-TERM INVESTMENTS1.Mastering Long-term Liabilities.2.Mastering Long-term Investments.(九) STATEMENT OF CASH FLOWS1．Learning from Purposes and Uses of the Statement of Cash Flows.2.Understanding Format of the Statement of Cash Flows.3.Mastering Preparation of the Statement of Cash Flows.(十) FINANCIAL STATEMENTS ANALYSIS1.Mastering Horizontal Analysis and Vertical Analysis.2.Mastering Ratio Analysis.(十一) INTRODUCTION TO COST ACCOUNTING AND MANAGEMENT ACCOUNTING1.Learning from Measurement Theory.2.Understanding The Role of the Management Accountant in the Management Process.3.Mastering cost accounting allocation methods, such as Job Order Costing Systemand Process Costing system.(十二) CAPITAL INVESTMENT DECISION1.Learning from Types of Capital Investment Decision.2.Mastering Non-discounting Methods and Discounting Methods.(十三) BUDGET PRAPARATION1．Learning from What Is Budget and Functions of Budget.2.Mastering Budget Preparation.(十四) INTRODUCTION TO PARTNERSHIP ACCOUNTING AND CORPORATION ACCOUNTING1.Learning from Significant Features of a Partnership and Stockholders’Equity.2.Mastering Allocating Partnership Net Income among the partners, Admission ofa New partner and Liquidation of a Partnership.3.Mastering Authorization and Issuance of Capital Stock. Understanding Commonstocks and Preferred Stocks. Mastering Dividends and Treasury Stock.四、课程的其它教学环节←(宋体,加黑,小4号字，1.5倍间距)实验（上机、设计、参观）内容与基本要求：（一）Financial statement （2 hours）Mastering the preparation of statements and the analysis.（二）Accounting cycle （2 hours）Mastering how to operate the accounting cycle.(三)Investment making-decision sectionMastering discounting method and cases analysis.五、教学手段与教学方法教师教授主要知识点和专业术语，并进行会计英语核算练习和应用文写作，并进行课堂英语对话及演讲，同时进行专业术语听力，并对以前的讲解内容进行测验，对外企的账务处理进行实务练习,同时对成本会计和管理会计的基本术语进行介绍。
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会计英语教学大纲
一、课程简介
本课程旨在帮助学生系统掌握会计英语的基本词汇、句型、语法和专业知识，提高听、说、读、写的能力，适应全球化的会计业务和财务管理需要。
二、课程目标
在本课程学习结束后，学生应该具有以下能力：
1.掌握会计英语的基本词汇、句型和语法规则。
2.熟练运用会计英语进行口语和书面交流。
3.能阅读和理解会计文献、财务报表等相关材料。
4.具备在跨文化环境下进行会计工作和业务沟通的能力。
三、教学内容
1. 会计英语基础
•英语发音和语音基础
•基本英语语法和句型
•会计英语常用词汇和术语解析
2. 会计英语听说
•畅谈会计工作和业务
•交流财务报表和财务分析
•解读会计政策和国际会计准则
3. 会计英语阅读
•阅读会计文献和专业期刊
•理解会计报表和财务报告
•掌握财务分析和预算管理技能
4. 会计英语写作
•书写会计凭证和账簿
•写作会计报表和业务汇报
•撰写会计研究和专业文章
四、考核方式
本课程采用多种方式进行考核，包括作业、考试、演讲和论文等。
具体考核方式和成绩占比如下：
•出勤率：15%
•课堂参与和作业：30%
•期中考试：20%
•期末考试：25%
•个人演讲：5%
•论文撰写：5%
五、参考教材
1.Jubb, R. A. (2003). English for accounting. Cengage Learning
EMEA.
2.Bussmann, H. (2001). Dictionary of accounting: English-
German, German-English. Walter de Gruyter.
3.Wójcik-Mazur, A. (2016). The Role of the English Language
in the Globalization of Accounting and Auditing: Historical
Background and Contemporary Solutions. Springer.
六、教学方法
本课程采用分层教学、问题驱动、案例教学和讲授相结合的教学方法。
通过小组讨论、仿真练习和现场考察等方式，鼓励学生主动思考和实践，培养其全面掌握和运用会计英语的能力。
七、备注
本教学大纲仅为参考，具体教学安排和内容可能根据教学进度、师生需求和实际情况进行调整和变更。