会计英语-财务会计双语版第二版课程设计
会计英语第二版教学设计
会计英语第二版教学设计一、教学背景在全球化经济的浪潮下，商务英语不再是仅仅是外贸企业的专利，而是越来越多地涉及到各行各业。
会计英语作为商务英语的重要组成部分，在会计、审计、税务等职业领域具有重要的应用价值。
因此，在会计专业教育中，培养学生的会计英语能力变得越来越重要，是会计教育不可或缺的一部分。
二、教学目标会计英语教学的目标是让学生掌握基本的会计知识，如会计核算理论、会计凭证处理及流程、负债、资产、所有权等概念，并且，能够听说读写会计相关的英语，更好地适应会计工作的需要。
具体来说，本课程的目标如下：1.能够使用正确的会计英语进行交流；2.掌握会计核算的基本理论及其应用；3.能够处理会计凭证、处理会计流程；4.了解会计的各类财务报表，如资产负债表、利润表等。
三、教学方案1. 教学内容本课程主要包括以下内容：1.会计基础知识1.1 会计概述1.2 会计机构2.会计凭证处理2.1 会计凭证处理2.2 会计流程处理3.财务报表3.1 资产负债表3.2 利润表4.会计英语4.1 会计英语基础4.2 会计英语应用2. 教学方法1.讲授法教师在课堂上进行讲解，为学生提供会计知识点，并讲解会计英语的应用。
2.实践法教师以案例分析、模拟操作、会计报表解析等实践操作为主要手段，让学生更好的学会会计知识，并且能够运用到实际工作中。
3.互动法教师采用问答式教学、讨论小组和课堂互动等教学方法，培养学生的思考、合作和表达能力。
3. 教学建议1.科技融合教师应该充分利用多媒体、网络、电子教案等教学手段，使教学更加生动、实用、方便。
2.课堂演示教师应该利用实物、影视资料等多种资源和方式，进行生动形象的板书和课堂演示，激发学生的学习兴趣。
3.个性化教学学生在学习过程中的差异非常明显，教师应该针对每个学生的学习特点，不断进行思考、创新、优化教学流程。
四、教学评价1.成绩评价通过作业、考试、期末大作业等手段，考察学生的知识掌握情况和语言表达能力，以及综合解决实际问题的能力。
财务会计学(双语)-教学大纲
《财务会计学（双语）》教学大纲课程编号：040634A课程类型：□通识教育必修课□通识教育选修课□专业必修课√□专业选修课□学科基础课总学时：64讲课学时：64实验（上机）学时：学分：4适用对象：财税学院（国际班）专业先修课程：会计学原理一、课程的教学目标This intermediate financial accounting course builds on the basic understanding that you should have acquired in Basic Financial Accounting or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies. The broad aim of this course is to present the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise.二、教学基本要求The prerequisite for this course is the introductory course Financial Accounting Fundamentals or equivalent. Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which can be gained from any standard business mathematics text.In this course we will study theory relating to accounting cycle, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Students’ ability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the questions. Grading Guidelines:Exam GuidelinesThe following are guidelines on the type of questions and their approximate三、各教学环节学时分配教学课时分配四、各章教学内容TextbookFinancial & Managerial Accounting---The Basis for Business Decisions 16th edition, Williams, Haka, Bettner, CarcelloChapter 1 Accounting Information for Decision Making1. To discuss accounting as the language of business and the role of accounting information in making economic decisions.2. To discuss the significance of accounting systems in generating reliable accounting information, and understand the five components of internal control per COSO’s Internal Control—Integrated Framework.3. To explain the importance of financial accounting information for external parties —primarily investors and creditors—in terms of the objectives and the characteristics of that information.4.To explain the importance of financial accounting information for internal parties—primarily management—in terms of the objectives and the characteristics of that information.5.To discuss elements of the system of external and internal financial reporting that create integrity in the reported information.6.To identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.7.To discuss the importance of personal competence, professional judgment, and ethical behavior on the part of accounting professionals.8. To discuss various career opportunities in accounting.Chapter 2 BASIC FINANCIAL STATEMENTS1.To explain the nature and general purpose of financial statements.2.To explain certain accounting principles that are important for an understanding offinancial statements and how professional judgment by accountants may affect the application of those principles.3.To demonstrate how certain business transactions affect the elements of theaccounting equation: Assets = Liabilities + Owners’Equity.4.To explain how the statement of financial position, often referred to as the balancesheet, is an expansion of the basic accounting equation.5.To explain how the income statement reports an enterprise’s financialperformance for a period of time in terms of the relationship of revenues and expenses.6.To explain how the statement of cash flows presents the change in cash for aperiod of time in terms of the company’s operating, investing, and financing activities.7.To explain the important relationships among the statement of financial position,income statement, and statement of cash flows, and how these statements relate to each other.8.To explain common forms of business ownership—sole proprietorship,partnership, and corporation—and demonstrate how they differ in terms of their presentation in the statement of financial position.9.To discuss the importance of financial statements to a company and its investorsand creditors and why management may take steps to improve the appearance of the company in its financial statements.Chapter 3 The Accounting Cycle: Capturing Economic Events1.To identify the steps in the accounting cycle and discuss the role of accountingrecords in an organization.2.To describe a ledger account and a ledger.3.To understand how balance sheet accounts are increased and decreased.4.To explain the double-entry system of accounting.5.To explain the purpose of a journal and its relationship to the ledger.6.To explain nature of net income, revenue, and expenses.7.To apply the realization and matching principles in recording revenue andexpenses.8.To understand how revenue and expense transactions are recorded in anaccounting system.9.To prepare a trial balance and explain its uses and limitations.10.To distinguish between accounting cycle procedures and the knowledge ofaccounting.Chapter 4 The Accounting Cycle: Accruals and Deferrals1.To explain the purpose of adjusting entries.2.To describe and prepare the four basic types of adjusting entries.3.To prepare adjusting entries to convert assets to expenses.4.To prepare adjusting entries to convert liabilities to revenue.5.To prepare adjusting entries to accrue unpaid expenses.6.To prepare adjusting entries to accrue uncollected revenue.7.To explain how the principles of realization and matching relate to adjustingentries.8.To explain the concept of materiality.9.To prepare an adjusted trial balance and describe its purpose.Chapter 5 The Accounting Cycle: Reporting Financial Results1.To prepare an income statement, a statement of retained earnings, and a balancesheet.2.To explain how the income statement and the statement of retained earningsrelate to the balance sheet.3.To explain the concept of adequate disclosure.4.To explain the purposes of closing entries; prepare these entries.5.To prepare an after-closing trial balance.6.To use financial statement information to evaluate profitability and liquidity.7.To explain how interim financial statements are prepared in a business that closesits accounts only at year-end.8.To prepare a worksheet and explain its uses.Chapter 6 Merchandising Activities1.To describe the operating cycle of a merchandising company.2.To understand the components of a merchandising company’s income statement.3.To account for purchases and sales of merchandise in a perpetual inventorysystem.4.To explain how a periodic inventory system operates.5.To discuss the factors to be considered in selecting an inventory system.6.To account for additional merchandise transactions related to purchases and sales.7.To define special journals and explain their usefulness.8.To measure the performance of a merchandising business.Chapter 7 Financial Assets1.To define financial assets and explain their valuation in the balance sheet.2.To describe the objectives of cash management and internal controls over cash.3.To prepare a bank reconciliation and explain its purpose.4.To describe how short-term investments are reported in the balance sheet andaccount for transactions involving marketable securities.5.To account for uncollectible receivables using the allowance and direct write-offmethods.6.To explain, compute, and account for notes receivable and interest revenue.7.To evaluate the liquidity of a company’s accounts receivable.Chapter 8 INVENTORIES AND COST OF GOODS SOLD （Self study）1.In a perpetual inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. You should beable to discuss the advantages and shortcomings of each method.2.To explain the need for taking a physical inventory.3.To record shrinkage losses and other year-end adjustments to inventory.4.In a periodic inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO.5.To explain the effects on the income statement of errors in inventory valuation.6.To estimate the cost of goods sold and ending inventory by the gross profitmethod and by the retail method.7.To compute the inventory turnover rate and explain its uses.Chapter 9 PLANT AND INTANGIBLE ASSETSThis chapter covers accounting for plant assets, including acquisition, depreciation, and disposal. Also included in the chapter are accounting for intangible assets and brief coverage of natural resources. Teaching objectives in presenting this material are to:1.Describe plant assets as a "stream of services" to be received by the businessentity.2.Distinguish between capital expenditures and revenue expenditures.3.Explain and illustrate depreciation as a technique for allocating costs.4.Explain and illustrate the mechanics of the depreciation methods discussed inthe chapter.5.Explain and illustrate accounting for disposals of plant assets.6.Explain the nature of intangible assets.7.Discuss techniques for estimating the value of the goodwill possessed by asuccessful business.8.Explain and illustrate depletion; relate depreciation, amortization, anddepletion to the matching principle.Chapter 10 LIABILITIESTeaching objectives for Chapter 101.Define liabilities. Distinguish between liabilities and owners' equity.2.Distinguish between current and long-term liabilities.3.Account for notes payable when interest is stated separately.4.Explain the nature of payroll liabilities including payroll taxes and othermandated costs.5.Explain the purpose of an amortization table. Illustrate the preparation anduse of such a table in the context of an installment note payable.6.Discuss the characteristics of corporate bonds including their tax advantages,and the basic journal entries to record their issuance, payment of interest, andredemption.7.Explain the nature of bonds issued at a discount or premium.8.Introduce the concept of present value and its relationship to bond prices.9.Distinguish between capital leases and operating leases and briefly explaintheir accounting treatment.10.Introduce other long-term liabilities including pensions, post-retirementbenefits, and deferred taxes. Describe the presentation of these items in thefinancial statements.11.Describe the cash effects of transactions involving liabilities.12.Explain the usefulness of the debt ratio and the interest coverage ratio.13.Explain the nature of estimated liabilities, loss contingencies, andcommitments. Describe the presentation of these items in financialstatements.Chapter 10 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL1.In this chapter we provide a comprehensive introduction to factors affectingpaid-in capital and its presentation on the balance sheet. Our teachingobjectives are to:2.Discuss the advantages and disadvantages of corporations.3.Explain the nature of a publicly owned corporation.4.Explain the roles of corporate directors and officers and the rights ofstockholders.5.Illustrate accounting for the issuance of capital stock in exchange for cash orother assets. Explain the role of an underwriter in the issuance of capitalstock.6.Discuss the typical features of preferred stock and contrast these featureswith those of common stock.7.Illustrate the computation of book value per share (with preferred stockoutstanding). Distinguish among the concepts of book value, par value, andmarket value.8.Explain the most important determinants of the market values of preferredand common stock.9.Explain the nature and purpose of stock splits.10.Explain the rationale for treasury stock transactions, and illustrate the relatedaccounting entries.五、主要参考书选用教材：Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello,《Financial & Management Accounting : the Basis for Business Decisions》财务会计分册第16版, 机械工业出版社参考书：Donald E. Kieso, Jerry J.Weygandt, Terry D. Warfield,《Intermediate Financial Accounting》，机械工业出版社执笔人：陈杰教研室主任：陈杰系教学主任审核签名：。
会计英语-财务会计双语版第二版教学设计 (2)
会计英语-财务会计双语版第二版教学设计
一. 教学目的
本教学旨在提高学生在会计英语领域的理解与应用能力，培养学生对财务会计基本概念和技能的掌握能力，增强学生的语言沟通能力和跨文化交际能力。
二. 教学内容
1.会计基本知识
•会计概念和原则
•会计周期和会计记录
•资产、负债、所有者权益、收入和费用
2.财务报表和分析
•资产负债表、利润表和现金流量表
•财务比率和分析方法
3.会计凭证和账务处理
4.税务法规和税务会计
5.国际财务报告准则和会计伦理
三. 教学方法
本课程采用双语教学和任务型教学相结合的方法，引入真实的财务会计案例进行教学。
学生在语言培训的基础上，通过模拟实践、课堂
1。
会计英语第二版课程设计 (2)
会计英语第二版课程设计引言本课程设计旨在为学习会计专业的母语为非英语的学生提供英语听说读写能力，同时帮助学生提高会计领域的专业术语和背景知识。
该课程适用于具有基本会计学习经验和英语语言水平的学生。
课程目标在本课程学习完后，学生应具备以下能力和知识：•掌握会计领域的主要英语词汇和专业知识•能够理解和阐述英语学术文献和专业书籍中的复杂概念和抽象理论•能够运用英语解释和分析各类会计问题和信息•能够熟练掌握会计英语交流技巧和沟通方式•能够编写和理解专业英语报告和演示课程结构本课程共分八个单元，每个单元包括听力、阅读、口语和写作四个方面的训练。
具体结构如下：单元一：会计概述•基本会计概念和原则•会计制度的比较研究•会计师的职业伦理和道德规范•会计信息的目的和义务单元二：财务报告•财务报告准则和规范•财务报表的分析和解读•财务分析和预算管理单元三：公司金融•公司金融理论•股票、债券和其他金融工具•企业融资和投资决策单元四：管理会计•管理会计的基础•成本会计和管理•预算编制和控制单元五：个人所得税•税法和税收规章•税务计算和申报•商务税务策略单元六：审计•审计目标和原则•内部审计和外部审计•审计工作流程和报告单元七：国际会计•国际会计准则和规范•国际金融和会计市场•全球财务报告和分析单元八：商业英语•商务沟通和交流技巧•谈判和辩论技巧•专业英语写作和演示技巧课程要求•学生应参加所有的课堂活动和作业任务，包括四项技能的培养和笔头作业•学生要对相关课程材料进行阅读和学习，积极与同侪和教师互动•学生要编写所有规定的报告和演示，以达到在英语环境下进行会计交流和沟通的要求•学生要参加考试和课程评估教学方法•课堂讲授•组内讨论和小组活动•课外作业和阅读•报告和演示•考试和课程评估评分标准最终成绩由以下因素综合评定：•作业和小组项目（25%）•报告和演示（25%）•期中和期末考试（50%）总结本课程以培养学生会计英语技能和相关领域知识为目的，注重培养学生在英语环境下审慎思考能力和灵活应对复杂情况的能力，使学生在国际会计领域取得成功。
会计英语双语简明版课程设计
会计英语双语简明版课程设计课程背景本课程旨在提高学生的会计英语水平，帮助学生掌握会计领域的专业术语和工作技能。
本课程适用于有一定英语基础的学生，特别是财务、会计等相关专业的学生。
通过本课程的学习，学生将能够更加流利地与国际化的企业及其工作人员进行沟通。
课程目标1.掌握会计领域的英语专业术语和工作技能；2.能够有效地与国际化企业及其工作人员进行沟通；3.培养学生的英语听、说、读、写能力；4.增强学生的跨文化交际能力。
课程安排第一周：会计基础课程内容：1.会计的基本概念和机构；2.财务报表的基本结构；3.会计核算的基本原则；4.会计的分录和账户。
作业：1.阅读相关英文资料，熟悉会计基础知识；2.背诵相关英语单词和短语；3.完成相关练习题。
第二周：财务报表课程内容：1.资产负债表和现金流量表的基本结构；2.利润表和综合收益表的基本结构；3.财务报表的准备和汇报；4.财务指标的分析和解读。
作业：1.阅读相关英文资料，熟悉各类财务报表的结构和内容；2.背诵相关英语单词和短语；3.完成相关练习题。
第三周：成本会计课程内容：1.成本会计的基本概念和方法；2.不同成本核算方法的优缺点；3.作业成本和制造成本的核算方法；4.生产成本和销售成本的核算方法。
作业：1.阅读相关英文资料，熟悉成本会计的基本概念和方法；2.背诵相关英语单词和短语；3.完成相关练习题。
第四周：管理会计课程内容：1.管理会计与财务会计的区别；2.预算和预测的制定和分析；3.经济利润和资本投资的评价方法；4.税务规划和风险管理的基本方法。
作业：1.阅读相关英文资料，熟悉管理会计的概念和方法；2.背诵相关英语单词和短语；3.完成相关练习题。
课程评估本课程采用多种形式的评估方式，包括课堂参与、作业、小组项目、期末考试等。
其中，期末考试占总成绩的50%。
学生要求学生需要具备一定的英语水平和会计基础，积极参与课堂讨论和互动，认真完成作业和小组项目，并按时参加考试。
会计英语课程设计
会计英语课程设计背景介绍随着经济全球化的加速，国际商业交流中使用英语已成为不可忽视的现实。
对于会计专业的学生来说，掌握会计英语是必不可少的能力，能有效提高其在国际商务领域的竞争力。
然而，传统的会计课程往往缺少对英语学习需求的重视，单一的语言培训课程也难以满足会计学生的需求。
基于此，本文将探讨一种新型的会计英语课程设计，以帮助会计学生更好的掌握会计英语知识。
课程设计目标本课程旨在帮助会计专业学生掌握基础的会计英语知识，包括会计术语、会计记账法和财务报表的英文解释等基础内容。
同时，通过课程的学习，学生能够掌握一定的商务沟通技巧和商务英语表达能力，为日后从事国际商务领域提供支持。
教材•《会计英语》（原书第2版）王素英著•《英语会计词汇》内田幸三著课程大纲第一课：会计基础英语•会计术语概述–账户、现金流量、资产、负债、收入、成本等•会计应用英语–会计结算流程、记账流程、制度与政策等第二课：财务报表英文解释•资产负债表（Balance Sheet）英文解释•利润表（Income Statement）英文解释•现金流量表（Cash Flow Statement）英文解释第三课：英文商务邮件写作•商务邮件写作格式、模板•商务会话基础用语表达第四课：英文商务谈判技巧•谈判准备•谈判中的英文应答教学方法•以教师主导教学为主，以学生自主学习为辅。
•采用课堂讲授、案例学习、商务交流现场演练等多种教学方法相结合，提高学生学习兴趣。
•每节课后，布置一定的阅读和写作作业，以帮助学生更好的掌握所学内容。
评估方式•平时成绩（40%）：包括课堂出勤、课后写作、商务英语语言能力表达能力等。
•期末考试（60%）：以闭卷方式进行，主要考察学生对会计英语基础知识的掌握和商务英语表达能力。
总结本文提出了一种新型的会计英语课程设计，旨在帮助会计学生更好地掌握会计英语知识，并提高其在国际商务领域的竞争力。
通过采用多种教学方法相结合的方式，课程能够有效提高学生的学习兴趣和参与度，达到更好的教学效果。
财务会计英文版课程设计 (2)
财务会计英文版课程设计1. IntroductionThe Finance and Accounting course introduces students to the principles and concepts of accounting and finance. The course is designed to prepare students for a career in accounting or finance, or to provide a foundation for further study in accounting, finance, or related fields.This course is specifically designed for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country. The course will cover key accounting and finance concepts in English and provide students with the language skills necessary to succeed in an English-speaking business environment.2. Course ObjectivesThe primary objectives of this course are:1.To introduce students to the principles andconcepts of accounting and finance in English.2.To provide students with a solid foundation inaccounting and finance terminology and language.3.To help students develop the critical thinkingskills necessary to analyze financial statements andmake informed financial decisions.4.To prepare students for further study in accounting,finance, or related fields.5.To help students prepare for professionalaccounting exams, such as the CPA exam.3. Course OutlineModule 1: Introduction to Accounting and Finance•An overview of accounting and finance concepts and terminology•The role of accounting and finance in business•The accounting equation and financial statements Module 2: Financial Statements•The balance sheet, income statement, and cash flow statement•Analyzing financial statements•The importance of financial statement analysis Module 3: Time Value of Money•The time value of money concept•Future value and present value•Annuities and perpetuitiesModule 4: Cost Analysis•Cost behavior•Cost-volume-profit analysis•Job order and process costingModule 5: Budgeting and Forecasting•The budgeting process•Budget variances and analysis•Forecasting techniquesModule 6: Capital Budgeting and Investment Analysis •The capital budgeting process•Net present value analysis•Internal rate of returnModule 7: Financial Markets and Institutions•An overview of financial markets and institutions•Stocks, bonds, and other securities•The role of financial intermediaries4. Course DeliveryThis course is designed to be delivered online. The course materials will be provided in both text and video format, andstudents will have access to a variety of resources, such as online discussion forums and quizzes.As this is an English-language course, students will be expected to actively participate in written and oral discussions, and to complete written assignments. Students will be graded on their written and oral English proficiency, as well as their understanding of accounting and finance concepts.5. AssessmentAssessment in this course will be based on the following: •Written assignments•Oral presentations•Quizzes and exams•Participation in online discussionsScoring will be based on a weighted average of these components.6. ConclusionThe Finance and Accounting course is designed to provide students with a solid foundation in accounting and finance concepts and terminology. By the end of the course, students should be able to analyze financial statements, make informedfinancial decisions, and communicate effectively in an English-speaking business environment.This course is ideal for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country, or who simply want to improve their English-language proficiency in a business context.。
会计英语双语第二版教学设计
会计英语双语第二版教学设计一、教学目标本课程主要针对学习会计的学生，旨在提高学生的会计英语能力，在学习会计知识的同时，通过双语教学，使学生更好地掌握会计英语表达。
具体目标如下：1.了解会计领域常用的英语词汇和表达方式；2.掌握常见的会计英语语法和句式；3.学会运用会计英语进行会计实务表达；4.培养学生写作能力，提高英语阅读能力；5.提高学生的跨文化交际能力，培养学生的国际化视野。
二、教学内容及安排本课程分为三个模块，分别是会计英语基础、财务报表分析和税务筹划。
模块一：会计英语基础第一课：会计概述学生将学会如何用英语介绍会计概述、会计职业等相关知识，学习会计基础术语和会计工作流程中常用短语和表达方式。
第二课：会计准则学生将学会如何阅读和理解国际会计准则，学习会计准则常用术语和表达方式。
第三课：会计方程学生将学会如何用英语解释会计方程式、会计科目和科目分类，学习会计方程常用英语表达方式及相关短语。
第四课：会计账户学生将学会如何阅读和解析会计账户，学习会计账户常用英语表达方式及相关短语。
第五课：会计周期和制度学生将学会如何介绍会计周期和制度，从而了解会计工作在不同国家和地区的差异，学习会计周期和制度常用英语表达方式及相关短语。
模块二：财务报表分析第六课：财务报表学生将掌握阅读和理解财务报表的基本知识，学习财务报表内基础术语和短语。
第七课：资产分析学生将学会如何用英语分析资产情况，学习资产分析常用英语表达方式及相关短语。
第八课：负债和股东权益学生将学会如何用英语分析负债和股东权益，学习负债和股东权益分析常用英语表达方式及相关短语。
第九课：现金流量分析学生将学会如何用英语分析现金流量表，学习现金流量分析常用英语表达方式及相关短语。
模块三：税务筹划第十课：税收体系学生将了解关于国内税收体制和税种，学习税收体系常用英语表达方式及相关短语。
第十一课：税收筹划学生将学会如何用英语解释税收筹划、反避税、税务风险等相关内容，学习税收筹划常用英语表达方式及相关短语。
财务会计实训教程第二版课程设计 (2)
财务会计实训教程第二版课程设计前言财务会计在工商企业中扮演着十分重要的角色，是财务与会计相关专业中必修的一门学科。
为了让学生更好地掌握财务会计这门学科，设计了这门实训课程，希望能够让学生更好地理解财务会计知识，并通过实践提高自己的能力。
本文将介绍财务会计实训教程的课程设计，包括课程概述、目标、教学内容及教学方法等方面，希望能够对大家有所帮助。
课程概述本课程是一门针对财务会计专业学生的实训课程，主要目的是让学生通过实践操作，深入了解企业会计核算实现的过程，并能够熟练掌握会计核算的基本方法和程序。
目标•掌握会计核算基本概念和原则；•熟悉企业会计核算实现的过程；•能够熟练掌握会计核算的基本方法和程序；•能够独立完成一般企业的会计核算业务。
教学内容第一章会计基础知识•会计学科的概念及其内容；•会计基本概念和会计制度；•会计核算的基本程序和方法；•会计凭证的种类和制作方法。
第二章会计科目的设置及复式记账法•会计科目的设置和选用方法；•会计科目的分类和编码方法；•复式记账法的基本概念和方法；•贷方和借方的含义和区别；•往来科目和固定科目的复式记账法。
第三章基础会计处理•货币资金的会计处理；•应收账款的会计处理；•存货的会计处理；•固定资产的会计处理。
第四章会计报表的编制方法•会计报表的概念和种类；•负债和所有者权益的会计处理方法；•利润和损失的会计处理方法；•费用和收益的会计处理方法；•会计报表的编制方法。
教学方法本课程主要采用课程讲授和实践操作相结合的方式进行教学，让学生在实际操作中真正了解会计核算的具体实现过程。
教师在讲授的过程中重点讲解相关知识点，引导学生思考、探究和解决问题，让学生参与课程讨论和实践，以激发学生的学习兴趣和提高学习效果。
总结财务会计实训教程第二版课程设计主要介绍了课程的概述、目标、教学内容及教学方法等方面的内容，旨在帮助学生更全面地了解和掌握会计核算的基本知识、方法和技能，从而提高学生的实际操作能力和职业素养。
会计英语第二版教学设计 (2)
会计英语第二版教学设计一、教学目标1.理解会计基础知识和相关英文词汇；2.掌握财务会计报表（资产负债表、利润表、现金流量表）的基本结构和英文表述；3.熟悉会计实务中常见的英文缩写和术语；4.培养学生运用英语语言技能解决会计实务问题的能力。
二、教学内容第一部分会计基础知识和相关英文词汇1.会计定义及其意义；2.会计的历史；3.会计职业；4.会计基本概念；5.注册会计师和国际注册会计师的要求。
第二部分财务会计报表的英文表述1.资产负债表的英文表述；2.利润表的英文表述；3.现金流量表的英文表述；4.会计年度和财务报表的周期；5.账面价值、成本和市场价值；6.实际成本、资产减值损失和减值计提。
第三部分会计实务中的英文缩写和术语1.账户和账目的英文表述；2.会计科目的英文表述；3.科目余额和总账平衡的英文表述；4.账龄和账龄分析的英文表述；5.清理、调整和重分类的英文表述；6.库存和存货的英文表述；7.坏账和预提费用的英文表述。
第四部分会计实务问题的英文表述和解决能力1.准确理解会计实务中的问题；2.运用英语语言技能解决会计实务问题。
三、教学重点和难点1.财务会计报表的英文表述；2.会计实务中的英文缩写和术语；3.运用英语语言技能解决会计实务问题。
四、教学方法1.讲授法；2.案例教学法；3.小组讨论法。
五、教学评价方法1.考试；2.课堂测验；3.小组讨论；4.课后作业。
六、参考资料1.《会计中英文词典》；2.《新编高级会计英语》；3.《实务会计英语》。
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会计英语-财务会计双语版第二版课程设计课程背景
随着全球经济的不断发展，会计作为一门重要的商业语言变得越来越重要。
全
球化的趋势也促进了跨国公司的发展，使得财务信息报告成为跨越国界的必备工具。
因此，熟练掌握会计英语在商业领域中显得尤为重要。
本课程旨在提供财务会计双语版的教材以及实践机会，提升学生的英语与会计技能，为其在国际商业领域更好地实现个人发展打下坚实基础。
课程目标
•掌握财务会计基本概念及其在商业中的作用；
•学习财务会计的英文书写规范；
•理解税法，特别是与财务会计相关的税法；
•熟悉跨国公司的财务会计报告标准；
•提升英语听、说、读、写的能力。
课程大纲
第一章：财务会计基础
1.1 财务会计的目的和作用
1.2 财务会计的基本概念和原则
1.3 财务报表的组成和解释
1.4 财务报表的分析方法
第二章：财务报告的英语写作
2.1 财务报告的英文写作规范
2.2 财务报表中涉及的英文名称和术语
2.3 财务报表的英文阅读和理解
第三章：税法与财务会计
3.1 基本的税法知识
3.2 关于税务审计的英文术语
3.3 适用于财务报表的税收准则
第四章：跨国公司财务会计标准
4.1 国际会计准则（IAS）及其在财务报表中的应用
4.2 管理会计信息的远程传输
4.3 财务报告的国际会计准则之间的比较
第五章：英语听、说、读、写的实践
5.1 课堂听力和口语练习
5.2 阅读理解和英语写作练习
课程实践与评估
为让学生能在真实工作中学到知识，本课程除了课堂教学外，还包括以下实践环节：
•个人论文：学生需撰写一个关于跨境财务会计标准的论文进行提交和讨论
•公司实践：学生将分组前往当地的企业，了解企业财务报表的编制过程，包括出纳等工作
•考试：课程结束时将进行笔试和口试，并对学生的实践报告进行综合评估
参考教材
1.《新编会计学基础》（双语版），北京大学出版社，第二版
2.《财务会计顶尖问题》（英文版），John Wiley & Sons
3.《跨境企业税务实务》，中国税务出版社
4.《国际会计准则与财务报告为什么很重要》（英文版），John Wiley
& Sons
总结
本课程将为学生提供财务会计双语版实践的机会，丰富他们的知识，并打破语言障碍，使其更好地适应全球化商业领域，为未来的职业发展奠定基础。