《西方会计学英》课程教学大纲.docVIP

《西方会计学(英)》课程教学大纲 课程代码：1102309034 课程名称：西方会计学（英） 英文名称：Western Accounting 学 分：3 总 学 时：48 讲课学时：48 实验学时： 上机学时： 课外学时： 适用对象：会计学、财务管理专业本科学生 先修课程：基础会计、中级财务会计、大学英语 学生自主学习时数建议：22 一、课程性质、目的和任务 本课程是在学生完成大学基础英语及基础会计与财务会计等课程学习任务后开设的一门专业基础课。本课程主要介绍西方财务会计（以介绍美国财务会计为主）的基本概念、基本理论和主要会计方法。通过学习和针对性训练，使学生了解和掌握一些必要的国际的会计准则，提高学生在财会专业领域的英语应用能力。 二、教学基本要求 学生学完本课程应达到以下基本要求： 1．了解西方财务会计体系结构 2．掌握常用财会专业术语 3．具备阅读英文会计报表及专业文献的基本能力 4．具备用英文处理基本日常会计事项的能力 三、教学内容 Chapter 1 Accounting: The language of business 1、教学内容 （1）Explain how accounting information assists in making decisions （2）Describe the components of the balance sheet （3）Analyze business transactions and relate them to changes in the balance sheet （4）Measuring income to assess performance （5）Classify operating, investing, and financing activities in a cash flow statement （6）Describe auditing and how it enhances the value of financial information （7）Distinguish between public and private accounting 2、重点和难点 （1）重点：The nature of accounting; The balance sheet; Balance sheet transactions; Stockholders and the board of directors; Credibility and the role of auditing （2）难点：Balance sheet transactions; Credibility and the role of auditing Chapter 2 Introduction to income measurement 1、教学内容 （1）Explain how accountants measure income （2）Use the concepts of recognition, matching, and cost recovery to record revenues and expenses （3）Prepare an income statement and show how it is related to a balance sheet （4）Calculate operating cash flows and show how cash flow differs from income （5）Account for cash dividends and prepare a statement of retained income （6）Compute and explain earnings per share, price-earnings ratio, dividend-yield ratio, and dividend-payout ratio 2、重点和难点 （1）重点：Measuring income; The income statement; Accounting for dividends and retained income; Four popular financial ratios （2）难点：Measuring income; Accounting for dividends and retained income Chapter 3 Recording transactions 1、教学内容 （1）Use double-ent