(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)英語教案

1、教案編號(hào)：03教學(xué)時(shí)間：2010 9 4 周教學(xué)班級：09級會(huì)計(jì)班授課類型：講授教學(xué)目的及要求：Upon the completion of this lesson, the students will be able to:Have general knowledge of types of accounting,Get the knowledge of financial accounting and managerial accounting,respectively.教學(xué)重點(diǎn)：Classification in the discipline of accountingEssential

2、 concept of financial accountingEssential concept of management accounting教學(xué)難點(diǎn)：Accountancy bodies work for financial accountingChapter 1 step into the world of accountingTypes of accountingClassification-financial accounting and managerial accountingFinancial AccountingProduction of financial statem

3、ents-external users International Accounting Standards(IASs)國際會(huì)計(jì)準(zhǔn)則Generally Accepted Accoungting Principles(GAAPs)公認(rèn)會(huì)計(jì)準(zhǔn)則Management accountingManagement accounting works for internal users內(nèi)部管理會(huì)計(jì)工作舉例： Strategy formulating 戰(zhàn)略規(guī)劃Decision making 內(nèi)部決策Optimized resources usage 優(yōu)化資源利用率The Accounting Professi

4、on and Careers 1.5.1Classification of Accounting Profession Public Accountant-Auditing-Tax services-Consulting services Private Accountants1.5.2The Accounting Professional Ethics Integrity of accountantsCode of ethics 會(huì)計(jì)職業(yè)道德Case-Enron Scandal 安然公司丑聞事件作業(yè)布置：板書設(shè)計(jì)：課后分析：教案編號(hào)： 04教學(xué)時(shí)間：2010 年 月第 5 周教學(xué)班級：09級

5、會(huì)計(jì)班授課類型：講授教學(xué)目的及要求：Upon the completion of this lesson, the students will able to: Have general knowledge of the framework of accounting Have general knowledge of carrer of accounting教學(xué)重點(diǎn)：Conceptual framework of accontingbasic assumptionbasic principle教學(xué)難點(diǎn)：Conceptual framework of acconting教學(xué)過程：Chapter

6、 1 step into the world of accountingAccountancy Bodies 1.6.1Accounting Standard-Setting Federal Accounting Standards Advisory Board(FASAB)聯(lián)邦會(huì)計(jì)準(zhǔn)則咨詢委員會(huì)1.6.2Professional Accounting BodiesAssociation of Chartered Certified Accountants(ACCA) -UK特許公認(rèn)會(huì)計(jì)師公會(huì)Certified Public 1.6.3Oversight Boards1.6.4Auditing

7、 Standard-Setting Bodies1.8Accounting Conceptual Framework 1.8.1Basic Accounting AssumptionsBusiness Entity Assumption會(huì)計(jì)主體假設(shè)假設(shè)GoingConcern Assumption 持續(xù)經(jīng)營假設(shè)asset capitalization,depreciation and amortization Monetary Unit Assumption 貨幣計(jì)量假設(shè)Periodicity Assumption 會(huì)計(jì)分期假設(shè)1.8.2Basic Accounting PrinciplesHistorical Cost Principle 歷史成本原則-reliableacquisition costs fair market valueRevenue recognition Principle 收入實(shí)現(xiàn)制原則-accrual basis accounting 權(quán)責(zé)發(fā)生制-cash basis accounting 收付實(shí)現(xiàn)制Matching Principle 配比原則Full Disclosure Principle 充分揭露原則1.8.3Basic Accounting Constrai