西方财务会计大纲.docVIP

《西方财务会计》教学大纲 课程名称：西方财务会计 课程编码：B0431050 适用专业及层次：财务管理 本科 课程总学时：36 课程总学分：2 理论学时：36 实践学时：0 先修课程：《基础会计》《财务会计 》 一、课程的性质、目的与任务 ??? 本课程是会计学专业的双语教学课程。其学习目的在于使学生全面、系统地理解西方国家,尤其是美国财务会计的基本理论、基本知识和方法；掌握西方企业经济业务的会计处理方法；培养和提高学生正确分析和处理西方会计实际问题的能力；毕业后能较好地适应外资企业会计工作的需要。学习本课程，要求学生理解西方财务会计的概念、特征、目标、基本假设、基本原则等基本理论；掌握西方企业经济业务所引起的资产、负债、所有者权益、收入、费用、利润六大会计要素增减变化及其结果的会计处理方法和程序；能运用西方财务会计学的基本理论、知识和方法，正确分析和解决涉外会计核算中的各种实际问题。Chapter1 Introduction to Accounting and Business 【教学内容】the nature of a business.；the role of accounting in business；the importance of business ethics and the basic principles of proper ethical conduct；Describe the profession of accounting； the development of accounting principles and relate them to practice；the accounting equation and define each element of the equation.；how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 2. Describe the role of accounting in business. 3. Describe the importance of business ethics and the basic principles of proper ethical conduct. 4. Describe the profession of accounting. 5. Summarize the development of accounting principles and relate them to practice. 6. State the accounting equation and define each element of the equation. 7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 8. Describe the financial statements of a proprietorship and explain how they interrelate. 9. Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions. 【教学重难点】 1.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 2. Describe the financial statements of a proprietorship and explain how they interrelate. 3. Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions. Chapter 2 Analyzing Transactions 【教学内容】 the characteri