财务会计会计英语教案

教案编号：03 教学时间：2010年 9 月 第 4 周 教学班级：09级会计班 授课类型：讲授 教学目的及要求： Upon the completion of this lesson, the students will be able to: 1. Have general knowledge of types of accounting, 2. Get the knowledge of financial accounting and managerial accounting,respectively. 教学重点： 1.Classification in the discipline of accounting 2. Essential concept of financial accounting 3. Essential concept of management accounting 教学难点： Accountancy bodies work for financial accounting Chapter 1 step into the world of accounting 1.4 Types of accounting Classification-financial accounting and managerial accounting 1.4.1 Financial Accounting Production of financial statements-external users International Accounting Standards(IASs)国际会计准则 Generally Accepted Accoungting Principles(GAAPs)公认会计准则 1.4.2 Management accounting Management accounting works for internal users 内部管理会计工作举例： Strategy ulating 战略规划 Decision making 内部决策 Optimized resources usage 优化资源利用率 1.5The Accounting Profession and Careers 1.5.1Classification of Accounting Profession Public Accountant -Auditing -Tax services -Consulting services Private Accountants 1.5.2The Accounting Professional Ethics Integrity of accountants Code of ethics 会计职业道德 Case-Enron Scandal 安然公司丑闻事件 作业布置： 板书设计： 课后分析： 教案编号： 04 教学时间：2010年 月 第 5 周 教学班级：09级会计班 授课类型：讲授 教学目的及要求： 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 教学重点： Conceptual framework of acconting (1) basic assumption (2) basic principle 教学难点： Conceptual framework of acconting 教学过程： Chapter 1 step into the world of accounting 1.6 Accountancy Bodies 1.6.1Accounting Standard-Setting Bodies Federal Accounting Standards Advisory Board(FASAB) 联邦会计准则咨询委员会 1.6.2Professional Accounting Bodies Association of Chartered Certified Accountants(ACCA) -UK 特许公认会计师公会 Certified Public Accountant(CPA) 1.6.3Oversight Boards 1.6.4Auditing Standard-Setting Bodies 1.8Accounting Conceptual Framework 1.8.1Basic Accounting Assumptions Business Entity Assumption会计主体假设假设 GoingConcern Assumption持续经营假设 asset capitalization,depreciation and amortization Monetary Unit Assumption货币计量假设 Periodicity Assumption会计分期假设 1.8.2Basic Accounting Principles Historical Cost Principle历史成本原则-reliable acquisition costs fair market value Revenue recognition Principle收入实现制原则 -accrual basis accounting权责发生制 -cash basis accounting收付实现制 Matching Principle配比原则 Full Disclosure Principle充分揭露原则 1.8.3Basic Accounting Constraints Objectivity Principle客观性原则 Materiality Principle重要性原则 Consistency Principle 一致性原则 Prudent Principle谨慎性原则 作业布置： 板书设计： 课后分析：