(财务会计)会计英语教案
教案编号： 03
教学时间： 2010年 9月第 4周
教学班级： 09 级会计班
授课类型：讲授
教学目的及要求：
Upon the completion of this lesson, the students will be able to:
1.Have general knowledge of types of accounting,
2.Get the knowledge of financial accounting and managerial accounting,respectively.
教学重点：
1.Classification in the discipline of accounting
2. Essential concept of financial accounting
3.Essential concept of management accounting
教学难点：
Accountancy bodies work for financial accounting
Chapter 1 step into the world of accounting
1.4 Types of accounting
Classification-financial accounting and managerial accounting
1.4.1 Financial Accounting
Production of financial statements-external users International Accounting Standards(IASs)国际会计准则Generally Accepted Accoungting Principles(GAAPs)公认会计准则
1.4.2 Management accounting
Management accounting works for internal users 内部管理会计工作举例：
Strategy formulating 战略规划
Decision making 内部决策
Optimized resources usage优化资源利用率
1.5The Accounting Profession and Careers
1.5.1Classification of Accounting Profession
Public Accountant
-Auditing
-Tax services
-Consulting services
Private Accountants
1.5.2The Accounting Professional Ethics
Integrity of accountants
Code of ethics 会计职业道德
Case-Enron Scanda安l 然公司丑闻事件
作业布置：
板书设计：
课后分析：
教案编号： 04
教学时间： 2010年月第 5 周
教学班级： 09 级会计班
授课类型：讲授
教学目的及要求：
Upon the completion of this lesson, the students will able to:
Have general knowledge of the framework of accounting
Have general knowledge of carrer of accounting
教学重点：
Conceptual framework of acconting
(1) basic assumption
(2) basic principle
教学难点：
Conceptual framework of acconting
教学过程：
Chapter 1 step into the world of accounting
1.6 Accountancy Bodies
1.6.1Accounting Standard-Setting Bodies
Federal Accounting Standards Advisory Board(FASAB) 联邦会计准则咨询委员会
1.6.2Professional Accounting Bodies
Association of Chartered Certified Accountants(ACCA) -UK 特许公认会计师公会
Certified Public Accountant(CPA)
1.6.3Oversight Boards
1.6.4Auditing Standard-Setting Bodies
1.8Accounting Conceptual Framework
1.8.1Basic Accounting Assumptions
Business Entity Assumption会计主体假设假设GoingConcern Assumption 持续经营假设
asset capitalization,depreciation and amortization Monetary Unit Assumption 货币计量假设
Periodicity Assumption 会计分期假设
1.8.2Basic Accounting Principles
Historical Cost Principle 历史成本原则 -reliable
acquisition costs fair market value Revenue recognition Principle收入实现制原则-accrual basis accounting权责发生制
-cash basis accounting收付实现制
Matching Principle 配比原则
Full Disclosure Principle 充分揭露原则
1.8.3Basic Accounting Constraints Objectivity Principle 客观性原则
Materiality Principle 重要性原则Consistency Principle 一致性原则
Prudent Principle谨慎性原则
作业布置：
板书设计：课后分析：