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1、课 程 教 案案201420015学年 第第二学期课程名称：会计计英语课程性质：必修修课授课班级：涉外外会计授课教师：杨舒舒教师所属系（部部）：商贸系系总 学 时：440周 学 时：22 Part1 Basicc of aaccounnting教学方法：讲授授法、实例法法 教学目的：u 掌握资产、负债债和所有者权权益的会计含含义u 掌握复式记账、货货币计量、会会计实体、持持续经营以及及资产计量原原则u 熟悉资产负债表表的特征u 了解资产负债表表的主要科目目重点和难点：重点：1.Four basicc finaanciall stattementts 2. Six elemeents oof a
2、cccountiing 3.Conceepts tthat ggovernn all accouuntingg难点：1.Conceepts tthat ggovernn all accouuntingg 学时分配：4课课时讲课4课时参考书目：1、 基础会计22006年77月第2版 金跃武主编编 高等教育育出版社2、 企业会计准则则（财政部部文件）20006年 中国财政经经济出版社 3、 基础会计与实实务20005年7月第第2版李惠惠芝主编清清华大学出版版社4、 基础会计 2005年年7月第2版版 薛洪岩岩主编 立立信会计出版版社5、 初级会计实务务（全国会会计专业技术术资格考试用用书）2000
3、4年9月月第1版中中国财政经济出版版社Part 1 Basicc of accouuntingg1. Whatt is aaccounnting and iits roole inn BusiinessAccountting bbranchhes 2. Finaanciall stattementtsn Balancee sheeetn Income stateement n Statemeent off cashh flowws n Statemeent off channges iin equuity Assetssn Assets are vvaluabble reesourcces o
4、wwned bby thee entiity.n Liabiliities and eequityy showw the sourcces off asseets.Liabiliitiesn Liabiliities are tthe enntitys oblligatiions tto outtside partiies whho havve furrnisheed ressourcees.n Creditoorswhho havve a cclaim againnst thhe asssets iin thee amouunt shhown aas thee liabbilitiies.E
5、quityn Paid-inn capiital: proviided bby equuity iinvesttorsn Retaineed earrningss: gennerateed froom proofitsn Equity invesstors have only a ressiduall claiim.3. Conccepts that goverrn alll accoountinng (会计核算的的基本概念)(1) Thhe duaal-asppect cconceppt 复式式记帐概念The funndamenntal aaccounnting equattion: Ass
6、etts = LLiabillitiess + Eqquity复式记帐特点 在两个或或两个以上相相互联系的账账户中记录一一项经济业务务，以反映资资金运动的来来龙去脉。 以相等的金金额记入相应应的账户，以以便于检查账账簿记录的正正确性。(2)The moneyy-meassuremeent coonceptt 货币计量量Accounnting reporrts onnly faacts tthat ccan bee exprressedd in mmonetaary ammountss.(3)The entitty conncept 会计实体 A bussinesss is aan enttit
7、y; a colllege, a goovernmment, a chuurch aare allso enntitiees.(4)The goingg-conccern cconceppt 持持续经营Accounnting assumme thaat an entitty willl conntinuee to ooperatte inddefiniitely unlesss theere iss eviddence to thhe conntraryy.n Becausee of tthe gooing-cconcerrn conncept, accoountinng dooes/dooe
8、sntt repport wwhat tthe asssets couldd be ssold ffor iff the entitty ceaase too exisst.4. Conccepts that goverrn alll accoountinngn (5)The assett-meassuremeent coonceptt 资产计计量 Iff reliiable inforrmatioon is availlable, an aasset is meeasureed as its ffair vvalue. Thhe faiir vallue off mostt asseets
9、iss knowwn on the ddate tthe assset wwas accquireed beccause the bbuyer and tthe seeller agreeed on the aamountt.n In geneeral , asseets suuch ass landd, buiildinggs, eqquipmeent, aand innventoories have this charaacteriistic:n Their ffair vvalue cantt be rreliabbly meeasureed exccept aat thee timee
10、 theyy weree acquuired.n They arre repportedd at ccost oor a nnumberr baseed on cost.n The asssets-mmeasurrementt conccept ccombinnes booth tyypes oof asssets:n If reliiable inforrmatioon is availlable, the amounnt of an assset iis meaasuredd at iits _; otheerwisee the measuuremennt is basedd on iit
11、s _.Why meaasurinng asssets aat cosst?n Estimatting ffair vvalue of eaach assset mmay bee expeensivee and unrelliablee.n Many asssets are nnot gooing tto be sold in thhe neaar futture. The eentityy and thosee who use iits baalancee sheeet theereforre donnt neeed too knoww the fair valuee of tthese a
12、ssetts.n Monetarry asssets, for eexamplle, caash, ssecuriities and bbonds, are thosee thatt havee a cllaim oon a sspeciffied aamountt of mmoney.n Land, bbuildiings, equippment and iinventtory aare noonmomeetary assetts.n In geneeral, monettary aassetss are reporrted aat_;n Nonmoneetary assetts aree
13、repoorted at _.n The duaal-asppect cconceppt:n _=_+_n The monney-meeasureement conceept:n Accountting rreportts onlly thee factts thaat cann be eexpresssed iin _.n The enttity cconceppt:n Accountting aare keept foor thee _.n The goiing-cooncernn conccept:n Accountting aassumees thaat an entitty will
14、l_.n The assset-meeasureement conceept:n Accountting ffocus on thhe _oof monnetaryy asseets annd on the _ of nnonmonnetaryy asseets.Balancee Sheeet Iteemsn Most ittems oon a bbalancce sheeet arre summmariees of more detaiiled aaccounnts.n For exaample, the cash is prrobablly loccated in a numbeer of separrate bbank aaccounnts, iin cassh reggisterrs andd in ppetty cash boxess.Assetsn In ordeer to countt as aan assset inn accoountinng, ann itemm mustt passs threee tessts: 1) muust bee conttrolleed by the eentityy; 2) muust bee valuuable to thhe enttity; 3) muust haave beeen accquireed at
