西方财务会计(英文版)教学大纲.doc

《西方财务会计》（英文版）教学大纲 一、课程基本情况 开课单位：工商管理学院 课程编码： 总 学 时：48学时 总 学 分：3 修课方式：必修 考核方式：考查 先修课程：大学英语、基础会计、财务会计、高级财务会计 教 材：《Financial Accounting》 威廉姆斯等著，机械工业出版社 参 考 书：《advanced accounting》Jeter等著，中信出版社 《financial accounting》Risk Antle等著，清华大学出版社 二、课程的性质、任务与目的 本课程是工科会计类专业基础课程之一，也是工科会计学生学习和掌握西方财务会计理论与实务及会计术语课程。 本课程的任务与目的是使学生利用自己的大学英语和会计知识基础上，在理论和实务上掌握西方财务会计的基本内容，了解西方国家财务会计的核算特点及内容，并与我国财务会计的基本内容相比较，达到会计知识结构全面，同时注重西方会计报表的编制及英文书写，加强会计口语练习，掌握利用会计专业英语来核算、编制报表、应用文写作等能力。 三、课程内容、基本要求与学时分配 （一）Accounting introduce section （4 hours） Learning from accounting information, accounting system. Understanding how to distinguish the differences between financial accounting and management accounting. Mastering accounting professional. （二）Accounting cycle section （6 hours） 1．Learning from ledger, entries, journals, trial balance. 2．Mastering recording, adjusting, transferring, closing. 3．Mastering how to prepare the worksheet. (三)Financial assets section (5 hours) 1.Mastering bank reconciliation statement preparation and cash internal contol. 2.Mastering the methods of accrual bad debts, short-term investment pricing principle, accounts receivable management. 3.Mastering notes receivable discount, Learning from marketable securities. (四)Inventory and cost of goods sold section (5 hours) Mastering inventory cost turnover, Understanding the inventory system. Mastering inventory pricing methods. (五)Fixed assets and Intangible assets section (5 hours) 1.Learning from the main kinds of fixed assets, Mastering the depreciation methods and fixed assets disposal, Understanding the purchase of fixed assets. 2.Learning from the kinds and characteristics of intangible assets, Mastering the account. (六)Liabilities section (4 hours) 1.Mastering current assets account, Learning from the essence of liabilities. 2.Mastering long-term assets account and bonds discount and premium amortization . 3.Learning from the lease and accrual taxations. (七)Owners’ equity and Retained earnings section (5 hours) 1.L