课程名称 | 中文：会计英语 | |||
英文：Accounting Major English | ||||
授课对象 | MPAcc学员 | 学分 | 3学分 | |
课程描述 | 本课程使用英文原版教材，教材内容涵盖会计学原理、财务会计和管理会计，包括会计环境概述、FASB概念框架、现金、应收款项、投资与公允价值会计、长期负债、分批成本法、分步成本法、成本性态与本量利分析、预算、标准成本等。 | |||
先修课程 | 已掌握会计本科水平的基础会计学、中级财务会计、成本管理会计等课程知识。 | |||
课程目标 | 让学生熟练使用会计英语术语，能使用英语进行会计业务的处理和交流，提高学生英文会计资料的阅读和翻译能力，能无障碍地进行国际学术交流。 | |||
预期学习成果 （能力） | 1.掌握与会计相关的基本英文术语，按照美式会计方法用全英文进行完整会计处理。 2.完成10页左右全英文专业文献的阅读与翻译，并以此为基础模拟小型国际学术会议交流。 | |||
教学方式 | 课程讲述+学生小组讨论+翻译论文报告 | |||
评分体系 | 课程论文 | |||
教学重点、难点： | ||||
重点： 1.熟练运用专业术语； 2.熟悉美式会计的特点； 3.各种业务的会计处理。 | ||||
难点： 1.熟练运用专业术语； 2.理解FASB概念框架； 3.复杂会计业务处理。 | ||||
教学内容 | 基本要求 | |||
按章、节具体列出教学内容 | 具体列出教学的基本要求，如了解、理解、掌握及应用等。 | |||
Chapter 1 The Environment of Accounting | ||||
The nature of financial accounting | ◆了解财务会计的本质 | |||
The interaction of financial accounting with its environment | ◆了解财务会计与环境的相互影响 | |||
The FASB | ◆了解FASB的历程 | |||
Impact of other organizations on GAAP | ◆了解GAAP对其他组织的冲击 | |||
Ethics | ◆了解企业伦理与会计伦理 | |||
Chapter 2 The FASB’s conceptual framework of accounting | ||||
The FASB’s conceptual framework | ◆掌握FASB概念框架 | |||
SFAC No.1 | ◆理解SFAC No.1 | |||
SFAC No.2 | ◆理解SFAC No.2 | |||
SFAC No.3 | ◆理解SFAC No.3 | |||
SFAC No.5 | ◆理解SFAC No.5 | |||
SFAC No.6 | ◆理解SFAC No.6 | |||
Chapter 3 Cash and Receivables | ||||
Accounting for cash | ◆理解现金会计核算 | |||
Accounting for receivables | ◆理解应收款项会计核算 | |||
Measurement of uncollectible accounts | ◆掌握坏账计量 | |||
Use of accounts receivable to obtain immediate cash | ◆了解应收账款变现处理 | |||
Recognition and measurement of note receivables | ◆掌握应收票据的确认与计量 | |||
Chapter 4 Investment in debt and equity securities | ||||
Classifying investments | ◆了解投资的分类 | |||
Fair Value Method | ◆理解公允价值计量方法 | |||
Cost and amortized cost methods | ◆掌握成本法 | |||
Equity methods | ◆掌握权益法 | |||
Disclosure of fair value of other financial instruments | ◆了解其他金融工具公允价值披露 | |||
Special problems in accounting for equity investments | ◆了解权益性投资会计核算的特殊问题 | |||
Chapter 5 Long-term liabilities | ||||
Characteristics and Valuation of long-term liabilities | ◆了解长期负责计价特点 | |||
Bond’s payable | ◆掌握应付公司债券 | |||
Debt’s securities with equity rights | ◆理解债务性证券 | |||
Debt’s extinguishment | ◆了解债务偿还的处理 | |||
Long-term notes | ◆理解长期应付票据的处理 | |||
Off-balance-sheet financing and disclosure for long-term liabilities | ◆了解资产负债表外融资与长期负债的披露 | |||
Chapter 6 Introductin to Managerial and Job Order Cost System | ||||
The differences between managerial and financial accounting | ◆理解管理会计与财务会计的区别 | |||
Manufactuing cost terms | ◆掌握制造成本相关术语 | |||
Job order cost systems for manufactuing businesses | ◆掌握制造企业分批法 | |||
Job order cost systems for decision making | ◆理解利用分批法进行决策 | |||
Job order cost systems for professional service businesses | ◆了解服务企业分批法 | |||
Chapter 7 Process Cost System | ||||
Comparing job order costing and process costing | ◆理解分批法和分步法的区别 | |||
Physical flows and cost flows for a process manufacturer | ◆了解分步法的实务流转和成本流转 | |||
The cost of production report | ◆掌握生产成本报告 | |||
Journal entries for a process cost system | ◆理解分步法成本法的会计分录 | |||
Using the cost of production report for decision making | ◆掌握利用生产成本报告进行决策 | |||
Just-in-time processing | ◆了解适时加工制 | |||
Chapter 8 Cost Behavior and Cost-Volume-Profit Analysis | ||||
Cost behavior | ◆理解成本性态 | |||
Cost-volume-profit relationships | ◆掌握本量利关系 | |||
Mathematical approach to cost-volume-profit analysis | ◆掌握本量利分析的数学方法 | |||
Graphic approach to cost-volume-profit analysis | ◆掌握本量利分析的图解方法 | |||
Sales mix considerations | ◆理解销售组合决策 | |||
Special Cost-volume-profit relations | ◆了解特殊的本量利关系 | |||
Assumptions of Cost-volume-profit analysis | ◆了解本量利分析的假设 | |||
Chapter 9 Budgeting | ||||
Nature and objectives of budgeting | ◆了解预算的性质和目标 | |||
Budgeting systems | ◆了解预算系统 | |||
Master budget | ◆掌握全面预算 | |||
Income statement budgets | ◆掌握损益表预算 | |||
Balances sheet budgets | ◆掌握资产负债表预算 | |||
Chapter 10 Performance evaluation using variances from standard costs | ||||
standards | ◆了解标准 | |||
Budgetary performance evaluation | ◆了解预算业绩评价 | |||
Dirct materials variances | ◆掌握直接材料差异 | |||
Factory overhead variances | ◆掌握人工差异 | |||
Recording and reporting variances from standards | ◆掌握制造费用差异 | |||
Recording and reporting variances from standards | ◆记录和报告标准差异 | |||
Standards for nonmanufactuing expenses | ◆了解非生产性费用标准 | |||
Nonfinancial performance measure | ◆了解业绩评价的非财务指标 | |||
