财会英语(财务管理)教学大纲

《财会英语》课程教学大纲

课程编码：12120204305

课程性质：专业选修课

学分：2

课时：36

开课学期：第六学期

适用专业：财务管理

一、课程简介

《财会英语》课程是会计学专业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学生有一定大众英语和会计专业背景知识的基础上，进一步掌握会计方面的专业术语和专业知识，学习会计业务中常用的英语词汇、句型和表示法，能够在会计工作中运用英语。以此拓宽学生的就业途径，提高学生在社会上的竞争力。

二、教学目标

通过本课程教学，使学生掌握财务会计中相关专业术语的英文表达，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。

通过本课程的教学应实现以下目标：

（1）掌握相关的专业词汇及其缩写形式；

（2）掌握会计英语的基本语法特点和会计英语的基本写作技巧；

（3）能够流利阅读、翻译及赏析简单的会计英语文献；

（4）能简单地进行英文写作。

三、教学内容

（一）chapter 1 An introduction to accounting

Main contents：accounting is an information system；understand the financial statements；accounting elements and using the accounting equation；ethics in accounting

Teaching requirements：understand an information system of accounting；understand financial statements；use the accounting elements and equation；understand accounting and its environment

Key and difficult points：understand an information system of accounting；understand financial statements

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange

students to do some appropriate exercises and self-extending reading after class.

（二）chapter 2Recording transaction

Main contents：economic events and business documents;T accounts and debit & credit；journalise and post transactions；use the information –debit ratio Teaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratio

Key and difficult points：economic events and business documents；T accounts and debit & credit

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（三）chapter 3Adjusting the accounts, preparing the statements and completing the accounting cycle

Main contents：adjusting the accounts;adjusted trial balance and preparation of financial statements；closing entries；post-closing trial entries ；classification of balance sheet items

Teaching requirements：understand an information system of accounting ；understand financial statements；use the accounting elements and equation；understand accounting and its environment

Key and difficult points：understand an information system of accounting ；understand financial statements

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（四）chapter 4Accounting for merchandising enterprises

Main contents：service enterprise versus merchandise concern;purchase ,sales revenues and cost of goods sold ；j worksheet for a merchandising enterprise and closing entries；special journals

Teaching requirements：understand purchase ,sales revenues and cost of goods sold；process worksheet for a merchandising enterprise and closing entries ；

Key and difficult points：purchase ,sales revenues and cost of goods sold ；worksheet for a merchandising enterprise and closing entries

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（五）chapter5Accounting for cash temporary investments and receivables Main contents：cash ,cash equivalents and liquidity;the petty cash fund；reconcile the bank balance；credit sales and bad debts；converting receivables into cash；

Teaching requirements：understand cash ,cash equivalents and liquidity；

understand the petty cash fund；reconcile the bank balance；understand credit sales and bad debts；

Key and difficult points：cash ,cash equivalents and liquidity；the petty cash fund；reconcile the bank balance；credit sales and bad debts

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Inventories and cost of goods sold

Main contents：cost to be included in inventories;inventory system；inventory cost flow assumption；valuating inventory using LCM method ；inventory estimate method

Teaching requirements：determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory ；valuate inventory using LCM method ；estimate the cost of ending inventory

Key and difficult points： determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory using；valuate inventory using LCM method；estimate the cost of ending inventory

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（七）chapter 7Long-term assets

Main contents：long-term investment ;acquisition of fixed assets；depreciation；disposal of plant assets；accounting for natural resources ,intangible assets Teaching requirements：understand and classify the long-term assets ；understand and compute the depreciation；account for natural resources ,intangible assets；journalise and post transactions ；use the information –debit ratio Key and difficult points：accounting for the long-term investment； computing the depreciation；accounting for natural resources ,intangible assets Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（八）chapter 8Current and long-term liabilities

Main contents：the nature of liabilities;current liabilities；non-current liabilities

Teaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratio

Key and difficult points：understand the current and non-current liabilities Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange

students to do some appropriate exercises and self-extending reading after class.（九）chapter 9Owner’s equity

Main contents：corporate capital;treasury stock；retained earnings

Teaching requirements：distinguish the differences between a loan and an investment；understand the treasury stock； understand corporate dividends and stock splits；journalise and post transactions ；use the information –debit ratio Key and difficult points：the treasury stock；corporate dividends and stock splits

Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and

self-extending reading after class.

四、课时分配

五、课程考核与成绩评定

1.考核方式：考试；笔试；闭卷。

2.成绩评定

课程总评成绩＝平时考核成绩×（40）％＋期末考核成绩×（60）％。

【平时考核方式分值权重】

【课程结课考试试题类型】

六、推荐教材和教学参考书

1．教材：

叶建芳等·会计英语·北京：上海财经大学出版社，2017年出版

2.参考书：

[1] 孙坤等·会计英语·大连，东北财经大学出版社，2017年出版

[2]孟焰等·会计英语·北京，经济科学出版社，2017年出版

3.相关网络资源链接推荐：

（1）爱课程网：https://www.360docs.net/doc/be9552099.html,/home/...

（2）中国财会网https://www.360docs.net/doc/be9552099.html,

（3）中国会计视野https://www.360docs.net/doc/be9552099.html,/

（4）中华会计网：https://www.360docs.net/doc/be9552099.html,/chujizhicheng/

大纲制订人：谭嵩

大纲审定人：

制订时间： 2018 年3月 1 日