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1、1实用会计英语课程标准课程代码：课程类型：理论课课程性质：选修课适用专业：会计专业总学时： 42一、课程性质与作用本课程尝试用英语讲授财经的专业知识，在帮助学生掌握财经词汇的同时，通过阅读使学生能够较为全面地学习财经方面的专业英语知识，熟悉国际财经和商业惯例，满足对外交流与合作的需要，以提升择业竞争能力，以达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的。二、课程目标通过课程教学内容的学习，使会计专业学生将语言能力与职业能力进行无缝对接，使语言教学服务于学生英语应用能力的需要，培养学生的行业英语应用能力的同时增加学生的人文知识，提高学生的文化素养。（一）知识目标通过本课程的
2、学习，使学生掌握一定量的财务会计专业英语语言知识（专业词汇，核心句型和情景会话知识） 。 （二）能力目标使学生具有一定的听、说、读、写、译的能力，能借助词典阅读和翻译简单的有关财务会计英语业务资料，在涉外交际的日常活动和业务活动中进行简单的口头和书面交流，并为以后进一步提高英语交际能力打下基础。（三）素质目标使学生认识到学习财务会计英语和今后工作的密切关系，让学生深知作为一名会计人，应该拓宽自己的视野，学习更多的知识，以提高自己能力进而适应未来的工作。三、课程设计理念与思路本课程以“教高16号文件”中的工学结合的教学改革理念为指导原则, 以高职高专教育英语课程教学基本要求为导向，以职业为背景，
3、以应用为目的，以知识为主线，设计整个课程。将语言能力与职业能力进行无缝对接，使语言教学服务于学生英语应用能力的需要，服务于专业人才培养目标。2会计英语是会计专业的专业英语课程,课程围绕“How to express accounting in English”为中心目的,让学生将英语与专业知识结合起来,培养学生准确熟练地用英语表达会计原理、处理英文基本会计业务、编制简单的英文会计报表,运用一些西方会计的思维方式,引导和培养学生逐步具备阅读和学习英文原版会计书籍的能力。四、教学进程安排学 时学习项目 学习任务理论 实训1Model 1 General Introduction to Accoun
4、ting1.1 Origin and Development of Accounting1.2 Accounting Entity1.3 Accounting Principles22Model 2 Accounting Equation and Double-entry2.1 Accounting Title and Accounts2.2 Accounting Elements and Accounting Equation2.3 Double Entry2.4 Accounting Circle43Model 3 Cuurrent Assets2.1 Cash2.2 Recaivable
5、s2.3 Inventories4 24Model 4 Non-Cuurrent Assets4.1 Long-trem Investment4.2 Plant Assets4.3 Intangible AssetsPractice Class4 25 Model 5 Liabilities5.1 Current Liabilities5.2 Long-term Liabilities 46Model 6 Owners Equity6.1 Capital Stock6.2 Retained Earning 27Model 7 Revenue, Expenses and Profit7.1 Re
6、venue7.2 Expenses 28 Model 8 Balance Sheet8.1 Conception of Balance Sheet8.2 Components of Balance Sheet8.3 How to prepare Balance Sheet29Model 9 Income Statement9.1 Conception of Income Statement9.2 Components of Income Siaiement9.3 How to Prepare Income Statement410 Model 10 Statement of 10.1 Conc
7、eption of Statement of Cash 43Cash Flow Flow10.2 Structrue of Statement of Cash Flow10.3 How to Prepare Statement of Cash Flow小计 36 6总计 42五、教学内容与要求课 时学习项目名称 Model 1 General Introduction to Accounting2知识目标 Explain what accounting is. Explain the history of accounting 能力目标 Identify users and uses of a
8、ccounting Explain the accounting assumption教学目标素质目标 Understand the accounting working principles1.1 Origin and Development of Accounting1.2 Accounting Entity学习任务1.3 Accounting Principles相关知识 教学设备、工具与媒体 PPT考核评价 考试课 时学习项目名称 Model 2 Accounting Equation and Double-entry4知识目标 Describe the chart of accoun
9、ts and recognize commonly used accounts.能力目标 Define double-entry system and state the rules for double entry. State all the steps in the accounting cycle.教学目标素质目标 Apply the steps for transaction analysis and processing to simple transactions.2.1 Accounting Title and Accounts2.2 Accounting Elements a
10、nd Accounting Equation学习任务2.3 Double Entry42.4 Accounting Circle相关知识 教学设备、工具与媒体 PPT考核评价 考试课 时学习项目名称 Model 3 Cuurrent Assets6知识目标 Define current assets, cash, receivables and inventories. Identify the principles of cash control. 能力目标 Explain bank reconciliation Identify the classification of receivab
11、les教学目标素质目标 Explain how discounts and ban debts are recognized in accounts. Describe the methods in determining inventory quantities.2.1 Cash2.2 Recaivables学习任务2.3 Inventories相关知识 教学设备、工具与媒体 PPT考核评价 考试课 时学习项目名称 Model 4 Non-Cuurrent Assets6知识目标 Determine the classification of non-current assets. Expl
12、ain how to measure and report long-term investments in both common shares and bonds.能力目标 Define plant asset and determine the cost of plant asset. Describe the two main methods of depreciation and how to apply them in accounting.教学目标素质目标 Distinguish between revenue expenditures and capital expenditu
13、res during the useful life of a plant asset.5 Indicate the scope of intangible assets.4.1 Long-trem Investment4.2 Plant Assets学习任务4.3 Intangible Assets相关知识 教学设备、工具与媒体 PPT考核评价 考试课 时学习项目名称 Model 5 Liabilities4知识目标 Define liabilities, current liabilities and long-term liabilities. Identify the major ty
14、pes of current liabilities and log-term liabilities.能力目标 Explain current ratio and its implication. Describe the features of different types of bonds.教学目标素质目标 Determine on what conditions bonds are sold at discount or at premium. Explain debt to total asset ratio, times interest earned ratio and the
15、ir implication.5.1 Current Liabilities5.2 Long-term Liabilities学习任务Practice Class相关知识 教学设备、工具与媒体 PPT考核评价 考试课 时学习项目名称 Model 6 Owners Equity2知识目标 Identify a corporation and its major characteristics.教学目标能力目标 Make clear the difference between paid-in capital and retained earnings. Differentiate between
16、 common stock and preferred stock.6素质目标 Explain capital stock and dividends.6.1 Capital Stock学习任务6.2 Retained Earning相关知识 教学设备、工具与媒体 PPT考核评价 考试课 时学习项目名称 Model 7 Revenue, Expenses and Profit2知识目标 Understand the accounting revenue. Can identify different types of revenue.能力目标 Understand the accounting expenses and costs. Can identify different types of expenses教学目标素质目标 Understand the account
