(本科）会计专业英语课程标准.doc

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1、(本科）会计专业英语课程标准课程标准一、课程总体标准会计专业英语是一本为财经类专业会计英语教学而编写的专业教材，在重点介绍专业英语的同时，内容涉及基础会计理论、财务会计、财务管理、管理会计、审计的主要内容，引导读者全方位理解会计相关知识的英语，帮助其在实务及后续学习中打下稳固基础。二、课程教学标准课程教学标准表章节内容教授学生内容具体知识点Chapter 1 Principle of Financial AccountingExplain the nature of accounting and its typesAccounting is an information system、the

2、purposes of accounting、types of accounting information、users of accounting informationInterpret the qualitative characteristics of accounting informationPrimary qualitative characteristics、enhanced qualitative characteristicsUnderstand the basic assumptions and principles of accounting Basic assumpt

3、ions of accounting、basic principles of accountingIdentify the effects of business transactions on the accounting equationAccounting elements、accounting equationApply the Double-Entry BookkeepingDouble-Entry bookkeepingChapter 2 Accounting CycleUnderstand the basics of accounting cycleThe steps of ac

4、counting cycleExplain the principle of journaling and posting processThe steps of journaling、posting transactionsBe familiar with preparing a trail balanceThe terms and principles of trial balanceApply the adjusting procedures and the closing processAdjusting the accounts、preparing the closing entri

5、esChapter 3 AssetsExplain the nature of current assets and non-current assetsCash、trading securities、accounts receivables、inventories、plant assets、intangible assets、long-term investmentUnderstand internal control over cashThe major steps in establishing internal controls over cashCompute cost of goo

6、ds sold and ending inventory by using different methodsFIFO、LIFOUnderstand the depreciation process of plant assetsStraight-line method、accelerated depreciation methodAccount for the disposal of plant assetsThe entry after disposalUnderstand measurement and report of long-term investmentDefinition a

7、nd accounting of long-term investment Chapter 4 LiabilityExplain the definition of liabilitiesThe definition of liabilitiesUnderstand the different categories of liabilitiesCurrent liability、non-current liabilityAccount for accounts payable and notes payableThe definition of accounts payable and not

8、es payableAccount for the issuance of bondsIssuance of bonds payable and long-term notes payableChapter 5 Owners Equity Appreciate the advantages and disadvantages of the corporate form of organization Single proprietorships、Partnerships、CorporationsDescribe the equity types in a company and the cla

9、ssification of shares in a companyPaid-in capital、Retained earnings、Other reservesApply the accounting for different equityAccounting for different equity such as stockholdersequity、authorization and issuance of capital stockChapter 6 Revenue and ExpenseUnderstand the definition of revenue and expen

10、se.Definition、the earning process of revenueOutline the main types of revenue.Sales revenue、service revenue and revenue of transferring the rights of assetsDescribe what kinds of expenses may occur in a company.Product costs、period expensesUnderstand the recognition criteria of revenue and expense.W

11、hen and how to recognize revenue and expenseChapter 7 Introduction to Financial statementsUnderstand the main elements of financial statementsBalance sheet、income statement、statement of retained earnings、statement of cash flowsDescribe the content of each financial statements.The content of balance

12、sheet、income statement、statement of retained earnings、statement of cash flowsDescribe the components that supplement the financial statements in an annual report.Notes to financial statements、management discussion and analysis、auditors reportChapter 8 Financial Statements AnalysisExplain the users o

13、f financial statements analysisCreditors、investors、management、regulatory authoritiesUnderstand the basic tools of financial statements analysisTrend analysis、common size analysis、ratio analysisInterpret the various ratio analysis under a real business situationProfitability ratio、short-term liquidit

14、y ratio、long-term solvency ratioIdentify the limitations of ratio analysisHistorical nature of financial statements、no substitute for judgment、reliability of figures、single year analysisApply other analytical techniques of ratio analysisMarket valuation measures: market capitalization、price earnings

15、 (P/E) ratioChapter 9 Introduction to Management AccountingDefine management accounting and describe its role in the management process.Nature of management accounting、role of management accountingExplain the difference between management accounting and financial accounting.The difference of users、c

16、ontents、principles between management accounting and financial accounting.Understand where management accountants are located in an organization.Line and staff relationships、the chief financial officer and the controller、Understand the ethical responsibilities of a management accountant.Competence、c

17、onfidentiality、integrity、objectivityIdentify the objectives of management accounting in value-creation.Providing information、assisting managers、motivating managers and other employees、assessing the organizations competitive positionDescribe the process and major themes in management accounting.Proce

18、ss: planning、performing、evaluating、communicatingMajor themes: cost-benefit approach、behavioral and technical considerations、different costs for different purposesChapter 10 Cost Behavior AnalysisUnderstand the different of all kinds of costGeneral cost classifications: manufacturing cost、nonmanufact

19、uring costsProduct costs and period costsCost classifications for predicting cost behavior: variable cost、fixed costUse high-low analysis to separate the fixed and variable elements of total costsTotal cost at high activity level total cost at level activity levelTotal unit at high activity level to

20、tal unit at level activity levelVariable cost =per unit Calculate profit or loss by using variable costing and absorption costingThe steps of variable costing and absorption costing Chapter 11 Planning and ControlUnderstand the basic CVP formula and its derivativesThe basic CVP formula is: P = px -

21、(a+b)Define standard costs, and describe how managers use these costsStandard costs are realistic estimates of cost based on analyses of both past and projected operating costs and conditions.Identify the benefits of a performance measurement systemA performance measurement system gives executives a

22、nd managers a comprehensive, high-level view of their organizations performance and an understanding of how the companys different parts work together to produce business results.Define responsibility accounting and responsibility centersCost center、revenue center、profit center、investment centerExpl

23、ain the budgetary controlComputing standard costs、the process of performance measurement、performance measurement system、key performance indicatorsChapter 12 Introduction to Financial ManagementExplain the nature and purpose of financial managementNature of financial management、financial planning、fin

24、ancial management decisionsIdentify and describe a variety of financial objectivesShareholder wealth maximization、profit maximization、earnings per share growth、other financial targetsUnderstand different financial instruments and financial marketsFinancial Instruments: bonds、call provisions、covenant

25、s、rights in liquidation、secured creditors、bonds as an investment、bond ratings、junk bonds、common stock、shareholder control、 preferred stock、cumulative preferred Financial Markets: private placement or public issue、exchanges and over-the-counter markets、international financial marketsExplain and apply

26、 the value for money.Present value (PV) =C1/1+rNet Present Value (NPV) =C0+ C1/1+rPV= (C1/1+r1) + C2/ (1+r2) 2 +Chapter 13 Risk and ReturnAppreciate the introduction to risk and returnRisk is the chance of financial lossReturn is the total gain or loss experienced on an investment over a given perio

27、d of timeUnderstand diversification and portfolio risk Diversification is to spread risk across a number of assets or investmentThe financial managers goal is to create an efficient portfolio, one that maximizes return for a given level of risk or minimizes risk for a given level of return.Understan

28、d assumptions and implications of the CAPMThe Assumption of the Capital-Asset Pricing Model、Beta: an index of systematic riskDistinguish three versions of the EMHWeak, Semi-Strong and Strong EMHChapter 14 Capital Structure and Dividend PolicyExplain what capital cost isCapital cost is he cost of fun

29、ds used for financing a businessUnderstand the leverage theoryFinancial leverage can be defined as the degree to which a company uses fixed-income securities, such as debt and preferred equityDescribe the factors that influence a companys capital structure decision.Business Risk、Companys Tax Exposur

30、e、Financial Flexibility、Management Style、Growth Rate、Market ConditionsUnderstand the dividend payment method The definition、procedures and method of dividend paymentDefine the content of dividend theoryDividend Irrelevance Theory、Bird-in-the-Hand Theory、Tax-Preference TheoryChapter 15 Introduction t

31、o AuditingExplain the nature of auditing and its typesOperational Audits、Compliance Audits、Audit of Financial StatementsRecognition the objectives of auditingValidity、completeness、ownership、valuation、timing、mechanical accuracy、classification、disclosure.Identify the stages of an auditPlanning、Interim

32、 audit、Final audit、ReportingUnderstand the audit theory.General GAAS Standards、GAAS Field Work Standards、GAAS Reporting StandardsInterpret the mechanism to monitor and enforce GAASFundamental Principles of Ethics、Codes for Professional Accountants in Public Practice、Threats for the Code of Ethics、Sa

33、feguardsChapter 16 Audit ProcessLearn the major steps required in preparing the audit plan engagement to be revised on recurring auditsThe Audit Trail、0rganization of The Audit Program、0bjecdves of Audit Programs、General Objectives of Audit Programs for Asset AccountsUnderstand the audit risks effec

34、t on the audit procedureThe Definition and Classification of Plant Assets、The Audit Risk Model、Application of the audit riskUnderstand the importance of internal control to managementThe Definition of Internal Control、The Control Environment、Control Activities、Monitoring、Limitations of Internal Cont

35、rolLearn the components of internal controlThe Definition of Internal Control、The Control Environment、Control Activities、Monitoring、Limitations of Internal ControlChapter 17 Audit ReportLearn how to preparation an auditing reportingThe typical audit report contains three paragraphs, which cover the

36、following topics:The responsibilities of the auditor and the management of the entity、The scope of the audit、The auditors opinion of the entitys financial statements.Know the standard audit report and what parts a standard report containUnqualified opinion、financial position、results of operations、ca

37、sh flows of the entity in conformity with generally accepted accounting principlesKnow departure from generally accepted accounting principlesDollar magnitude of the effects、The significance of the item to the particular client、The number of financial statement accounts and disclosures affected、The

38、effect of the departure on the financial statements taken as a wholeDescribe Scope limitationsLimitations imposed by the client、those caused by circumstances beyond either the clients or auditors controlContrast the types of audit opinionsThe difference between the types of audit opinions三、课程学时分配标准本

39、书各章的学时分配建议如下表所示：内 容理论板块课时实践板块课时Part1 Financial Accounting1616Chapter1: Principle of Financial Accounting20Chapter2:Accounting Cycle22Chapter3:Assets33Chapter4:Liability22Chapter5: Owners Equity12Chapter6:Revenues and Expenses33Chapter7:Introduction to Financial Statements12Chapter8:Financial Stateme

40、nts Analysis22Part 2 Management66Chapter9: Introduction to Management Accounting11Chapter10: Cost behavior Analysis32Chapter11:Planning and Control22Part 3 Financial Management66Chapter 12:Introduction to Financial Management11Chapter 13:Risk and Return33Chapter 14:Capital Structure and Dividend Policy22Part 4 Auditing66Chapter15: Introduction to Auditing10Chapter16: Audit Process23Chapter17: Audit Report33总课时（ 68 ）3434感谢您的支持与使用如果内容侵权请联系删除仅供教学交流使用