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1、课 程 教 案20142015学年 第二学期课程名称：会计英语课程性质：必修课授课班级：涉外会计授课教师：杨舒教师所属系（部）：商贸系总 学 时：40周 学 时：2 Part1 Basic of accounting教学方法：讲授法、实例法 教学目的：u 掌握资产、负债和所有者权益的会计含义u 掌握复式记账、货币计量、会计实体、持续经营以及资产计量原则u 熟悉资产负债表的特征u 了解资产负债表的主要科目重点和难点：重点：1.Four basic financial statements 2. Six elements of accounting 3.Concepts that govern a
2、ll accounting难点：1.Concepts that govern all accounting 学时分配：4课时讲课4课时参考书目：1、 基础会计2006年7月第2版 金跃武主编 高等教育出版社2、 企业会计准则（财政部文件）2006年 中国财政经济出版社 3、 基础会计与实务2005年7月第2版李惠芝主编清华大学出版社4、 基础会计 2005年7月第2版 薛洪岩主编 立信会计出版社5、 初级会计实务（全国会计专业技术资格考试用书）2004年9月第1版中国财政经济出版社Part 1 Basic of accounting1. What is accounting and its r
3、ole in BusinessAccounting branches 2. Financial statementsn Balance sheetn Income statement n Statement of cash flows n Statement of changes in equity Assetsn Assets are valuable resources owned by the entity.n Liabilities and equity show the sources of assets.Liabilitiesn Liabilities are the entity
4、s obligations to outside parties who have furnished resources.n Creditorswho have a claim against the assets in the amount shown as the liabilities.Equityn Paid-in capital: provided by equity investorsn Retained earnings: generated from profitsn Equity investors have only a residual claim.3. Concept
5、s that govern all accounting (会计核算的基本概念)(1) The dual-aspect concept 复式记帐概念The fundamental accounting equation: Assets = Liabilities + Equity复式记帐特点 在两个或两个以上相互联系的账户中记录一项经济业务，以反映资金运动的来龙去脉。 以相等的金额记入相应的账户，以便于检查账簿记录的正确性。(2)The money-measurement concept 货币计量Accounting reports only facts that can be express
6、ed in monetary amounts.(3)The entity concept 会计实体 A business is an entity; a college, a government, a church are also entities.(4)The going-concern concept 持续经营Accounting assume that an entity will continue to operate indefinitely unless there is evidence to the contrary.n Because of the going-conce
7、rn concept, accounting does/doesnt report what the assets could be sold for if the entity cease to exist.4. Concepts that govern all accountingn (5)The asset-measurement concept 资产计量 If reliable information is available, an asset is measured as its fair value. The fair value of most assets is known
8、on the date the asset was acquired because the buyer and the seller agreed on the amount.n In general , assets such as land, buildings, equipment, and inventories have this characteristic:n Their fair value cant be reliably measured except at the time they were acquired.n They are reported at cost o
9、r a number based on cost.n The assets-measurement concept combines both types of assets:n If reliable information is available, the amount of an asset is measured at its _; otherwise the measurement is based on its _.Why measuring assets at cost?n Estimating fair value of each asset may be expensive
10、 and unreliable.n Many assets are not going to be sold in the near future. The entity and those who use its balance sheet therefore dont need to know the fair value of these assets.n Monetary assets, for example, cash, securities and bonds, are those that have a claim on a specified amount of money.
11、n Land, buildings, equipment and inventory are nonmometary assets.n In general, monetary assets are reported at_;n Nonmonetary assets are reported at _.n The dual-aspect concept:n _=_+_n The money-measurement concept:n Accounting reports only the facts that can be expressed in _.n The entity concept
12、:n Accounting are kept for the _.n The going-concern concept:n Accounting assumes that an entity will_.n The asset-measurement concept:n Accounting focus on the _of monetary assets and on the _ of nonmonetary assets.Balance Sheet Itemsn Most items on a balance sheet are summaries of more detailed ac
13、counts.n For example, the cash is probably located in a number of separate bank accounts, in cash registers and in petty cash boxes.Assetsn In order to count as an asset in accounting, an item must pass three tests: 1) must be controlled by the entity; 2) must be valuable to the entity; 3) must have
14、 been acquired at a measurable cost.n If Able Company rents a building owned by Baker Company, this building is an asset of _.n The employees of an entity are/arent assets.n If a baseball club owns a contract in which a player agrees to provide his services, the contract is/isnt an asset.n If Jones
15、Company has built up an excellent reputation because of the consistently high quality of its products, this reputation is/isnt an assets in accounting.n Which of these would qualify as assets of a company that sells dresses?A. The companys right to collect amounts owed by customers.B. Regular dresses held for sale.C. Dresses that no one wants because they have gone out of style.D. A cash
