會計專業(yè)英語教案assets教案

淄博職業(yè)學院《會計英語》初九年級數學教案教學設計方案教師:孫曉媛序號:一零授課時間第一一周周五第三-四節(jié)授課班級P一四會計一,二班上課地點南區(qū)B四一六教學單元名稱UNIT五assets課時數二教學目地一.ToAccountforInventorybythePeriodicandPerpetualSystems二.ToApplytheInventoryCostingMethods三.ToDeterminetheCostofaNon-currentAsset教學重點一.ToAccountforInventorybythePeriodicandPerpetualSystems二.ToApplytheInventoryCostingMethods三.ToDeterminetheCostofaNon-currentAsset教學難點一.ToAccountforInventorybythePeriodicandPerpetualSystems二.ToApplytheInventoryCostingMethods三.ToDeterminetheCostofaNon-currentAsset目地群體會計專業(yè)大專學生教學環(huán)境多媒體教室B四一六教學方法討論,啟發(fā),演示,講練結合時間安排初九年級數學教案教學設計一零分鐘一零分鐘一,英語試聽TED英語視頻二,專業(yè)術語五零分鐘三,典型例句Assetsareeconomicresourcesthatbenefitthebusinessandwillcontinuetodosointhefuture.Mostfirmusethefollowingassetaccounts:cashatbank,billsreceivable,accountsreceivable,inventoriesandprepaidexpensearebelongedtocurrentassets,buildings,equipment,furnitureandfixturearebelongedtofixed-assets.patents,copyrights,licenses,franchiseareblongedtoIntangibleassets.Currentassetsmeanthepropertyexpectedtobeuseduporsoldduringtheoperatingperiod(withinthenexttwelvemonths).ThecashatbankaccountandStocksaccountareexpectedtobeconvertedintocashasquicklyaspossible.Businessmenwanttocollectthereceivablesassoonaspossibletodecreasethepossibilityofbaddebt.Alltheabovearetypicalexamplesofcurrentassets.Cashatbankis,ingeneralsense,billsandsilverinthetillandmoneyondepositinthebank.Inaccounting,cashmeanscurrency(coins,papercurrency)onhandorondepositinabankorotherdepositories.Besides,thoseformalnegotiablepapersthatwillbedueondemandareclassifiedascashforaccountingpurpose.Theyincludebankdrafts,cashier’schecks,moneyorders,certifiedchecksandordinarychecks.Cashisthemostactiveitemontheaccountingstatementsandisoftencalledquickasset.Itischaracterizedasfollows.(一)It’stheassetthatisreadilytransformedintoanyothertypeofasset,whichmakesitthemostliquidassetownedbyapany.(二)Itiseasilyconcealedandtransported.Itistheoneassetmostsusceptibletoimproperdistributionanduse.五.一.二Receivables一.TheTypesofReceivablesAccountsreceivablearemoaryclaimsagainstbusinessesandindividuals.Thetwomajortypesofreceivablesareaccountsreceivableandbillsreceivable.Abusiness’saccountsreceivablearetheamountstobecollectedfromitscustomers.Accountsreceivablearecurrentassets.Theaccountsreceivableaccountinthegeneralledgerservesasacontrolaccount.Itsummarizesthetotalamountsreceivablefromallcustomers.Businessesalsokeepasubsidiaryledgerofaccountsreceivablewithaseparateaccountforeachcustomer,illustratedasfollows.Bills(andnotes)receivablearemoreformalthanaccountsreceivable.Thedebtorinvolvedinabillornotereceivablepromisesinwritingthatthecreditorwillbepaidadefinitesumataspecificfuturedate—thematuritydate.Thetermsofbillsusuallyextendforatleast六零days.二.TheProvisionMethodThismethodrecordscollectionlossesonthebasisofestimatesinsteadofwaitingtoseewhichcustomersthebusinesswillnotcollectfrom.Managersestimatethetotalbaddebtexpensefortheperiodonthebasisofthefirm’scollectionexperience.ThebusinessrecordsbaddebtsexpensefortheestimatedamountandsetsupaProvisionforBadDebts(orProvisionforDoubtfulDebts)account,acontraaccountrelatedtoAccountsReceivable.一零分鐘一零分鐘四,典型例題Basedonpriorexperience,thecreditdepartmentestimatesthatbaddebtsaccountexpenseis一.五%ofcreditsales,whichwere$五零零零零零for二零一五.Theadjustingentrytorecordbaddebtsexpensefortheyearis$七五零零.二零一五Dec.三一Dr:BadDebtsExpense(S五零零零零零*零.零一五) 七五零零Cr:ProvisionforBadDe