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1、精心整理课程教案2014 2015学年第一学期课程名称：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：2Parti Basicofacco unting教学方法：讲授法、实例法教学目的：掌握资产、负债和所有者权益的会计含义掌握复式记账、货币计量、会计实体、持续经营以及资产计量原 则熟悉资产负债表的特征了解资产负债表的主要科目页脚内容精心整理重点和难点： 重点：I. Fourbasicfi nan cialstateme nts 2.Sixeleme ntsofacco un ti ng3. C on ceptsthatgover nalla
2、cco un ti ng 难点：1. C on ceptsthatgovernallacco un ti ng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页脚内容精心整理PartIBasicofaccounting1. Whatisacco un ti ngan ditsr
3、ole in Bus in essAcco untin gbra nches2. Finan cialstateme ntsBala ncesheetIn comestateme ntStateme ntofcashflowsStateme ntofcha ngesi nequityAssetsAssetsarevaluableresourcesow nedbythee ntity.Liabilitiesa ndequityshowthesourcesofassets.LiabilitiesLiabilitiesaretheentity sobligationstooutsideparties
4、whohavefurnishedresources.Creditorswhohaveaclaimagai nsttheassetsi ntheam oun tshow nastheliabilities.EquityPaid-i ncapital:providedbyequityi nvestorsRetai nedearni ngs:ge neratedfromprofitsEquity inv estorshave onl yaresidualclaim.3. Conceptsthatgovernallaccounting会计核算的基本概念)(1) Thedual-aspectc on c
5、ept复式记帐概念Thefun dame ntalacco untin gequati on: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) Them on ey-measureme ntco ncep 货 币计量Accou nti ngreports on lyfactsthatca nbeexpressedi nmon etaryamou nts.Theentityconcept 会计实体Abusi nessisa nen tity;ac
6、ollege,agovernme nt,achurcharealsoe ntities.(4)Thego in g-c oncerncon cept 持续经营Accou nti ngassumethata nen titywillco nti nu etooperatei ndefi nitely un lessthereisevide ncetotheco ntrary.Becauseofthegoingconcernconcept,accountingdoes/doesn treportwhattheassetscouldbesoldforiftheeiityceasetoexist.4.
7、 C on ceptsthatgover nallacco un ti ng(5)Theasset-measureme ntcon ce资 产计量Ifreliablei nformatio nisavailable,a nassetismeasuredasitsfairvalue.Thefairvalueofmostassetsisk nownon thedatetheassetwasacquiredbecausethebuyera ndtheselleragreed on thea mount.Ingen eral,assetssuchasla nd,build in gs,equipme
8、nt,a ndinven torieshavethischaracteristic:Theirfairvaluecan tbereliablymeasuredexceptatthetimetheywereacquired.Theyarereportedatcostora nu mberbasedo ncost.Theassets-measureme ntco nceptcombi nesbothtypesofassets:Ifreliableinformationisavailable,theamountofanassetismeasuredatits;otherwisethemeasurem
9、e ntisbasedonits.页脚内容精心整理Whymeasuri ngassetsatcost?Estimat in gfairvalueofeachassetmaybeexpe nsivea ndun reliable.Many assetsare no tgoi ngtobesoldi nthe nearfuture.Thee ntitya ndthosewhouseitsbala ncesheetthereforedo n eedtok no wthefairvalueoftheseassets.Mon etaryassets,forexample,cash,securitiesa
10、 ndbon ds,arethosethathaveaclaim on aspecifiedam oun tofm one y.Lan d,build in gs,equipme ntandinven toryare nonm ometaryassets.Ingeneral,monetaryassetsarereportedat;Nonmonetaryassetsarereportedat.Thedual-aspectc on cept:=+Them on ey-measureme ntcon cept:Accountingreportsonlythefactsthatcanbeexpress
11、edin.Thee ntityc on cept:Accountingarekeptforthe.Thego in g-c oncerncon cept:Accountingassumesthatanentitywill.Theasset-measureme ntcon cept:Accountingfocusontheofmonetaryassetsandontheofnonmon etaryassets.Bala nceSheetltemsMostitems on abala ncesheetaresummariesofmoredetailedaccou nts.Forexample,th
12、ecashisprobablylocatedi nanu mberofseparateba nkaccou nts,i ncashregistersa ndi npettycashb oxes.AssetsIno rdertoco un tasa nasseti nacco untin g,a nitemmustpassthreetests:1) mustbeco ntrolledbythee ntity;2) mustbevaluabletothee ntity;3) musthavebee nacquiredatameasurablecost.IfAbleCompanyrentsabuil
13、dingownedbyBakerCompany,thisbuildingisanassetof.Theemployeesofanentityare/aren tassets.Ifabaseballclubow nsaco ntracti nwhichaplayeragreestoprovidehisservices,theco ntractis/is nIfJon esCompa nyhasbuiltupa nexcelle ntreputati on becauseofthec on siste ntlyhighqualityofitsproducts,thisre putationis/i
14、sn tanassetsinaccounting.Whichofthesewouldqualifyasassetsofacompa nythatsellsdresses?A. Thecompany srighttocollectamountsowedbycustomers.B. Regulardressesheldforsale.C. Dressesthat noon ewa ntsbecausetheyhavego neoutofstyle.D. Acashregisteri nworki ngcon ditio n.E. Acashregisterthatdoesn tworkandcan
15、 tberepaired.AssetsCasha ndotherassetsthatareexpectedtobec onv erted in tocashorusedup in the nearfuture,usuallywith inon eyear ,arecurrentassets.Assetsthatareexpectedtobeusefulforl on gertha non efutureyeararecallednon curre ntassets.Liabilities页脚内容精心整理Liabilitiesca nberegardedeitherasclaimsagai nsttheassetsoras on eofsourcesfromwhichtheassetswereacquire d.LiabilitiesCurrentliabilitiesareclaimsthatbecomeduewithinashort/longtime,usuallyinNoncurrentliabilitiesd
