會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)教案financial statement教案

淄博職業(yè)學(xué)院《會(huì)計(jì)英語(yǔ)》初九年級(jí)數(shù)學(xué)教案教學(xué)設(shè)計(jì)方案教師:孫曉媛序號(hào):一五授課時(shí)間第一八周周五第三-四節(jié)授課班級(jí)P一四會(huì)計(jì)一,二班上課地點(diǎn)南區(qū)B四一六教學(xué)單元名稱(chēng)UNIT九financialstatement課時(shí)數(shù)二教學(xué)目地一.FormatofBalanceSheet二.AdvantagesandLimitationoftheBalanceSheet三.Single-stepIneStatement四.Multiple-stepIneStatement教學(xué)重點(diǎn)二.AdvantagesandLimitationoftheBalanceSheet三.Single-stepIneStatement教學(xué)難點(diǎn)二.AdvantagesandLimitationoftheBalanceSheet三.Single-stepIneStatement目地群體會(huì)計(jì)專(zhuān)業(yè)大專(zhuān)學(xué)生教學(xué)環(huán)境多媒體教室B四一六教學(xué)方法討論,啟發(fā),演示,講練結(jié)合時(shí)間安排初九年級(jí)數(shù)學(xué)教案教學(xué)設(shè)計(jì)一零分鐘一零分鐘一,英語(yǔ)試聽(tīng)TED英語(yǔ)視頻二,專(zhuān)業(yè)術(shù)語(yǔ)五零分鐘三,典型例句FormatofaBalanceSheetAbalancesheetpresentsanorganizedarrayofassets,liabilities,andshareholder’sequityatapointintime.Itisasnapshotoffinancialpositionattheendofaparticulardaymarkingtheendofanaccountingperiod.paniescanformattheirfinancialstatementsindifferentways.Therearetwobasicwaysthatbalancesheetscanbearranged.Oneistheaccountformatwhichliststheassetsontheleftandtheliabilitiesandstockholders’equityontherightinthesamewayasaT-accountappears,withassets(debits)ontheleftandliabilitiesandequity(credits)ontheright.Theotheristhereportformatwhichliststheassetsatthetop,followedbytheliabilitiesandstockholders’equitybelow.Exhibit九-一illustratesthereportformat.Eitherformatisacceptable.Thereportformatismorepopular,withapproximately六零%oflargepaniesusingit.AdvantagesandLimitationsofaBalanceSheet一.AdvantagesofaBalanceSheetThebalancesheetdoeshavesignificantvalue.Animportantfeatureofthestatementisthatitdescribesmanyoftheresourcesapanyhasforgeneratingfuturecashflows.Anotherwaythestatement’scontentisinformativeisinbinationwithinestatementitems.Forexample,therelationbetweenineandassetsprovidesameasureofreturnthatisusefulinpredictingfutureprofitability.Thebalancesheetdoesnotsimplylistassetsandliabilities.Instead,assetsandliabilitiesareclassifiedaccordingtomoncharacteristics.Theseclassifications,alongwithrelateddisclosurenotes,helpthebalancesheettoprovideadditionalimportantinformationaboutliquidityandlong-termsolvency.Liquidityreferstotheperiodoftimebeforeanassetisconvertedtocashoruntilaliabilityispaid.Thisinformationisusefulinassessingapany’sabilitytopayitscurrentobligations.Long-termsolvencyreferstotheriskofapanywithregardtotheamountofliabilitiesinitscapitalstructure.Otherthingsbeingequal,therisktoaninvestororcreditorincreasesasthepercentageofliabilities,relativetoequity,increases.ASingle-stepIneStatementThesingle-stepformofinestatementtakesitsnamefromthefactthatallcostsandexpensesaredeductedfromtotalrevenueinasinglestep.Itissimple.Thesingle-stepformatfirstlistsalltherevenuesandgainsincludedininefromcontinuingoperations.Then,expensesandlossesaregrouped,subtotalled,andsubtractedfromrevenuesandgainstoderiveinefromcontinuingoperations.Inasinglestep,operatingandnon-operatingactivitiesarenotseparatelyclassified.Exhibit九-五illustratesanexampleofasingle-stepinestatementforatoymanufacturingpany,MeixinManufacturingLimitedCorporation.一零分鐘一零分鐘四,典型例題Exhibit九-五 MeixinManufacturingLimitedCorporationInestatementFortheyearendedDecember三一,二零一五RevenuesandGains:sales六零零

二零二Interestanddividends三

五五六Gainonsaleofoperatingassets二零

三零二Totalrevenuesandgains六二四

零六零CostsandExpenses:Costsofgoodssold四零零

二八六Sellingexpenses四零

零零零Officesalaries三零

二零八Depreciation二五

四二一Miscellaneousexpense一二

三零七Interestexpenses五

二四二Lossonsaleofinvestments六

五零八Inetaxes四一

六三五.二Totalexpensesandlosses五六一

六零七.二ine六二

四五二.八Theinestatementisposedoffourmainparts:revenuesandgains,expensesandlosses.Revenuesareinflowsorotheradditionofassetsofanentityorsettlementsofitsliabilitiesduringaperiodfromdeliveringorproducinggoods,renderingservice,orotheractivitiesthatconstitutetheentity’songoingmajororcentraloperations.Gainsareincreasesinassetsfromunimportantorincidentaltransactionsofanentityexceptthosethatresultfromrevenuesorinvestmentsbyowners.Expensesareoutflowsorotherusing-upofassetsorincurrenceofliabilitiesduringaperiodfromdeliveringorproducinggoods,renderingservices,orcarryingoutotheractivitiesthatconstitutetheentity’songoingmajororcentraloperations.Lossesarede