教案(1)

沈阳大学科技工程学院

教 案

2012～2013学年 第 1 学期

课程名称： 会计专业英语 教师所在院、系： 会计学院 学生所在专业、班级： 09、10级会计学专业 教师姓名： 范铭

教师职称： 助教

“会计专业英语”课程综述

（正文用5号宋体字，标题用四号黑体字）

本课程的主要内容：

会计专业英语是一门专业选修课，它是为本科会计学专业的学生全新开设的专业选修课之一。该课程的任务是通过会计专业外语的学习提高学生的专业技能水平，力求培养学生在专业学习和今后工作中英语的听、说、读、写等实际应用能力，掌握会计专业英语基础词汇，在阅读材料中使学生能够用英文描述会计活动，提高实际翻译的能力，在专题讨论中提高专业英语综合应用能力和口语表达能力。该课程以基础会计，财务会计，财务会计实务，审计，职业道德，财务报表分析为根基，在了解上述内容基础上，不仅要求学生全面掌握简单的英文的负债、所有者权益、收入、费用和利润的核算方法，而且要求学生必须掌握各种财务报告的英文编制方法以及审计等其他课程的英文表述能力，进而丰富学生具备从事财务会计各岗位工作应具备的英文能力。

会计专业英语主要围绕下列内容进行讲授，具体包括：Accounting Cycle and Bookkeeping ，Generally Accepted Accounting Principles，The Balance Sheet，The Income Statement and The Cash Flow Statement等。总之，通过系统学习本门课程，学生应该扩大专业理解的视野，激发学习专业英语的兴趣，在职业情境中提升高层次会计的岗位能力。

本课程与其他课程的关系：

基础会计，中级财务会计，财务会计实务，审计，职业道德，财务报表分析，

。

本课程总学时(学分)数：32学时（2学分） 本课程的考核方式：视频考核

本课程的教材：《会计专业英语》北京邮电大学出版社 2012年08月 本课程的主要参考书：

1.戴维.马歇尔等：会计学—数字意味着什么 人民邮电出版社 2.克里斯托弗.诺比斯等：比较国际会计 东北财经大学出版社

教 案（首页）

授课章节名称 Chapter1.An Introduction to Accounting Information System 掌握会计信息系统以及会计的定义 掌握会计信息系统以及会计的定义 第 1 次课（ 2 学时） 教学目的与要求 教学重点 教学难点 掌握会计信息系统以及会计的定义 思考题与作业 教材配套练习册相关习题 教学内容，设计与时间安排： 1.1Accounting Information System 1．1 Accounting Information System 一、Accounting Information System 1、 定义：An accounting information system (AIS) is a system of collection，storage and processing of financial and accounting data that is used by decision makers. 2、 内容： An accounting information system is generally a computer based method for tracking economic activity in conjunction with information technology resources. The resulting statistical reports can be used internally by management or externally by other interested parties including investors，creditors and tax authorities. 二、分类 1.1 Accounting Defined:Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. 1.2. Financial Accounting 1.3. Managerial Accounting 1.4. A Quality Information System 1.5. Inherent Limitations

1.2 The Accounting Profession and Careers 一、CPA (Certified Public Accountant) 二、 Auditing involves the examination of transactions and systems that underlie an organization's financial reports，with the ultimate goal of providing an independent report on the appropriateness of financial statements Tax services relate to the providing of help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative actions. Consulting services can vary dramatically，and include such diverse activities as information systems engineering to evaluating production methods. 1．3 Accounting and Professional Ethics Because investors and creditors place great reliance on financial statements in making their investment and credit decisions，it is imperative that the financial reporting process be truthful and dependable. Accountants are expected to behave in an entirely ethical fashion，and this is generally the case. 【本节课上思考题】 1-1 Multi-choice Questions 1．Accounting is a service that provides many different users with financial information to make economic decisions. A．True B．False 2．Which of the following statements about users of accounting information is incorrect? A．Management is an internal user. B．Taxing authorities are external users. C．Present creditors are external users. D．Regulatory authorities are internal users. 3．Which of the following best describes accounting? A．Accounting records economic data but does not communicate the data to users according to any specific rules. B．Accounting is an information system that provides reports to stakeholders. C．Accounting is of no use by individuals outside of the business. D．Accounting is used only for filling out tax returns and for financial statements for various type of governmental reporting requirements. 4．Financial reports are used by

A．management. B．creditors. C．investors. D．all of the above. 5．Internal users of accounting information include all of the following except： A．company officers. B．investors. C．marketing managers. D．production supervisors. 6．The underlying purpose of accounting is to provide ________ information for decision making about an economic entity. A．production B．marketing C．financial D．research and development 7．Financial information about a business is needed by：. A．managers. B．outsiders. C．both A and B. D．none of the above. 8．Services provided by a public accountant include： A．auditing，taxation，and management consulting. B．auditing，budgeting，and management consulting. C．auditing，budgeting，and cost accounting. D．internal auditing，budgeting，and management consulting. 9．The primary purpose of a statement of cash flows is to provide financial information about the cash receipts and cash payments of an enterprise. A．True B．False 10．Ethics are the standards of conduct by which one's actions are judged as： A．right or wrong. B．honest or dishonest. C．fair or not fair. D．all of these options. Solution: 1．A 2.D 3.B 4.D 5.B 6.C 7.C 8.A 9.A 10.D

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