課程教學(xué)大綱 ------小二、楷體、居中、加粗

1、《會(huì)計(jì)英語(yǔ)》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(hào)：N053045適用專業(yè)：應(yīng)用英語(yǔ)專業(yè)（涉外會(huì)計(jì)方向）先修課程：綜合英語(yǔ)、基礎(chǔ)會(huì)計(jì)后續(xù)課程：頂崗實(shí)習(xí)學(xué)分：2分總學(xué)時(shí)：32學(xué)時(shí)其中理論學(xué)時(shí):16學(xué)時(shí)實(shí)驗(yàn)或上機(jī)學(xué)時(shí):16學(xué)時(shí)教學(xué)目的與要求：本課程的教學(xué)目的：本課程為實(shí)現(xiàn)涉外會(huì)計(jì)方向教學(xué)目標(biāo)，通過(guò)學(xué)習(xí)當(dāng)今國(guó)際會(huì)計(jì)發(fā)展的新知識(shí)與新技能，用理論聯(lián)系實(shí)際，培養(yǎng)學(xué)生分析問(wèn)題、解決問(wèn)題的運(yùn)用能力。將學(xué)

2、生培養(yǎng)成既懂會(huì)計(jì)原理，又懂專業(yè)英語(yǔ)知識(shí)的復(fù)合型人才。通過(guò)本課程的學(xué)習(xí)達(dá)到以下教學(xué)要求：1、知識(shí)：借助扎實(shí)的英語(yǔ)功底，閱讀國(guó)外最新的會(huì)計(jì)專業(yè)理論知識(shí)并結(jié)合會(huì)計(jì)工作的實(shí)際情況，掌握外資企業(yè)會(huì)計(jì)做賬的基本知識(shí)。2、技能：熟悉中外會(huì)計(jì)理論知識(shí)，增強(qiáng)會(huì)計(jì)專業(yè)英語(yǔ)閱讀技能3、能力：加強(qiáng)會(huì)計(jì)英語(yǔ)表達(dá)和會(huì)計(jì)知識(shí)運(yùn)用的能力（如分析問(wèn)題能力和做賬能力）本課程為考試課程，閉卷筆試。平時(shí)成績(jī)占50%，期末成績(jī)占50%。教學(xué)內(nèi)容與學(xué)時(shí)安排學(xué)時(shí)分配序號(hào)章目名稱講課

3、實(shí)驗(yàn)上機(jī)1ChapterOneIntroduction222ChapterTwoTheAccountingEquationtheAccount223ChapterThreeRecdingbusinesstransaction224ChapterFourFinancialstatement225ChapterFiveThemeasurementofbusinessincome226ChapterSixCompletingtheAccoun

4、tingCycle227ChapterSevenLedgersjournals228ChapterEightInternalcontrol22合計(jì)1616ChapterChapter1IntroductionIntroduction1.1Definitionofaccounting1.2Usersofaccountinginfmationbusinessmanagersinvestcreditequipmentaccumulatedde

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

6、s’equityincreasebyinvestmentrevenuesdecreasebywithdrawalexpenses本章重點(diǎn)難點(diǎn)：本章重點(diǎn)難點(diǎn)：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(diǎn)難點(diǎn)：本章重點(diǎn)難點(diǎn)：1.Debits=Credits2..Journalentries3.TrialbalanceChapterChapter4FinancialFinanci