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会计英语教本0304
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 formulating 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
1.5.2
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
basic assumption
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
1.8A
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