《财税专业英语》课程教学大纲.docVIP

《财税专业英语》课程教学大纲 课程代码：REVE2018 课程性质：专业选修课程、跨专业选修课程等 授课对象：财政学专业、税务专业、会计学专业等 开课学期：秋 总 学时：54学时 学 分：3学分 讲课学时：51学时 实验学时：3学时 （税务英语口语课堂情景训练） 主指定教材：《税务专业英语》，高等教育出版社，2014年 参考书目 1、Aisbitt, S. (2002), “Tax and accounting rules: some recent developments”, European Business Review, Vol. 142、Alley, C. and James, S. (2006), ”The Use of Financial Reporting Standards-Based Accounting for the Preparation of Tax Returns”, International Tax Journal, Vol. 313、Brautigam, D. (2008), “Introduction: Taxation and State-Building in DevelopingCountries”, In: D. Brautigam, O. Fjeldstad and M. Moore (eds.), Taxation andState-Building in Developing Countries: Capacity and Consent, Cambridge, Cambridge University Press4、Boynton, C.E., Dobbins, P.S. and Plesko, G.A (1992), “Earnings management and the corporate alternative minimum tax”, Journal of Accounting Research, Vol. 305、Blake, J., Akerfeldt, K., Fortes, H. J. and Gowthorpe, C. (1997), “The relationshipbetween tax and accounting rules – the Swedish Case”, European BusinessReview, Vol. 976、Carmona, S. and Ezzamel, M. (2009), “Ancient Accounting”, In: J. Edwards and S.Walker (eds.), The Routledge Companion to Accounting History, London andNew York, Routledge7、Collins, J. H, Milliron, V. C. and Toy, D. R. (1992), “Determinants of Tax Compliance: A Contingency Approach”, Journal of the American Taxation Association, Vol.14 EC [EUROPEAN COMMISSION] (1992), Ruding Report. Accessed in February 14th, 20117、Ezzamel, M. (2002), “Accounting and redistribution: the palace and mortuary cult in the Middle kingdom, ancient Egypt”, Accounting Historians Journal, Vol. 298、Francis, J., Schipper, K. and Vincent, L. (2002), “Earnings announcements andcompeting Information”, Journal of Accounting and Economics9、Freedman, J. (2008), “Financial and Tax Accounting: Transparency and Truth.“,University of Oxford Faculty of Law Legal Studies Research Paper Series, Working Paper No 02/2008, Accessed in April 3rd, 201110