基础会计英语全册电子教案.doc

基础会计英语全册电子教案

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年3月5-9日 第1周
课　时
2
课　型
Teaching & practice
章节名称
1.Chapter 1 General Introduction to Accounting
1.1 Definition of Accounting
1.2 Accounting Entity
教学目的
1. To understand the definition of accounting;
2. To identify the accounting entity and its basic forms;
教学重点
1. Key words and terms
2. Definition of accounting
3. Different types of accounting entity
教学难点
Definition of accounting
补充、删
节、更新

教　　具

课外作业
Preview 1.3&1.4
课后体会

授课主要内容
New Lesson:
I. Words and Terms
supervision [sju:pə'vɪʒn] n. 监督，管理
double-entry bookkeeping 复式记账
renaissance [rɪ'neɪsns] n.文艺复兴; 文艺复兴时期
bankruptcy ['bæŋkrʌptsi] n.破产，倒闭; 彻底失败
all-round ['ɔ:l'raʊnd] adj. 多才多艺的；全面的；多方面的
systematic [sɪstə'mætɪk] adj. 系统的；体系的；有系统的
thereof adv. 其；它的；关于那；由此……
accounting entity 会计主体
accountability会计责任; 可计量性
proprietor [prə'praɪətə] n. 业主；所有者；经营者；proprietorship 所有权
prevalent ['prevələnt] adj.流行的，盛行的
general partnership 普通合伙 II. The main contents

1. Definition of acconting
The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof.
……
2. The three basic forms of business organization
1. sole proprietorship
1) definition
2) advantages
3) limitations
2. partnership
1) definition
2) advantages
3) limitations
3. corporation
1) definition
2) advantages
3) limitations

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年 3月5-9日 第1周
课　时
2
课　型
Teaching & practice
章节名称
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
教学目的
1. Learn the accounting vocabulary;
2. To identify the accounting entity and its basic forms;
3. To know the functions, targets.
教学重点
1. Key words and terms
2. the functions, targets of accounting.
教学难点
targets of accounting
补充、删
节、更新

教　　具

课外作业
Exercise I
课后体会

授课主要内容
New Lesson:
I. Words and Expressions
function ['fʌŋ’kʃən] n.功能,官能,机能,作用,目的
revenue [ˈrevənu] （国家的）岁入，税收，（土地，财产等的）收入，收益，所得
expenditure [ɪkˈspendɪtʃə(r)] 花费，支出; 费用; （尤指金钱的）支出额
public property. 公（共财）产; 公物
fiduciary [fɪˈdju:ʃəri] n.被信托者，受托人;v. 基于信用的，信托的，受信托的……

II. The main contents
1. Partnerships
A partnership is set up by two or more owners who wish to combine capital or managerial talents for some common business purpose. It is not an incorporated business，and is different in many ways from other forms of business.
2. Corporations
A corporation is a separate entity organized by law and independent of the owners. Usually, a corporation has its own assets and liabilities. It should take responsibility for its own profits and losses, so it is mainly organized in the form of Limited Liability Company or Joint Stock Limited Company. A corporation is normally a big company, or a group of companies acting as a single organization. It is formed by the investment of the stockholders.
3. Functions
In Accounting Law of the People's Republic of China, accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with the Law. They are interrelated to each other and independent mutually, and always function throughout any accounting activity.[1]
4. Targets
The purpose expected to achieve in accounting work is the target of accounting. It is the inherent requirements of accounting and guides accounting practice in a correct direction. In modern enterprises, accounting objectives are mainly designed to provide useful information for users of accounting information, and to reflect the implementation of fiduciary responsibilities of the companies’ management.

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年 3月12-16日 第2周
课　时
2
课　型
Teaching & practice
章节名称
1.4 Postulates and Bases of Accounting
教学目的
1. Learn the accounting vocabulary;
2.To know the postulates and bases of accounting.
教学重点
1. Key words and terms
2. Postulates and bases of accounting.
教学难点
Bases of accounting.
补充、删
节、更新

教　　具

课外作业
Exercise I
课后体会

授课主要内容
New Lesson:
I. Words and Expressions
postulate ['pɒstjʊleɪt] n. 基本条件；假定 vt. 假定；要求
accounting assumption 会计假设
enterprise ['entəpraɪz] n. 企业；事业
fundamental [fʌndə'ment(ə)l] adj. 基本的，根本的
economic entity 会计主体
going concern持续经营
monetary ['mʌnɪt(ə)rɪ] adj. 货币的；财政的
periodicity [,pɪərɪə'dɪsɪtɪ] n. 周期性
II. The main contents
1.Accounting Assumptions
Accounting Assumptions are also called Basic Postulates of Accounting, on which accountants can confirm, calculate, record and report economic transaction and operational matters. According to Chinese Accounting Standards System for Business Enterprises, the most fundamental assumptions underlying the accounting process are: accounting entity, going concern, monetary unit and periodicity.
Accounting Entity Assumption：All kinds of business concerns are conceived and treated for accounting purposes as a separate entity, separate and distinct from its owners and from other concerns. Generally speaking, a legal entity must be an accounting entity, but not all of the accounting entities are legal entities.
Going Concern Assumption：Going concern is about accounting time. Most accounting methods are based on the assumption that the business enterprise will have a long life. The going-concern concept holds that the entity will remain in operation for the foreseeable future. Most assets, i.e., the firm’s resources, such as supplies, land, buildings and equipment, are acquired for use rather than for sale.
Accounting Period Assumption：Life of a business often last many years and its activities go on without interruption over the years. The accounting period or time period assumption implies that the economic activities of an enterprise can be divided into artificial time periods of equal length. These time periods vary, but the most common periods regulated in Chinese Accounting Standards System for Business Enterprises, are monthly, quarterly, half-yearly and yearly. Accountants must conduct accounting and prepare the financial report periodically to provide financial information, so that all users make their decisions upon the information.
Monetary Unit Assumption：Accounting is based on the assumption that money is the common denominator by which economic activity is conducted, and the monetary unit provides an appropriate basis for accounting measurement and analysis. In China, Renminbi is used as the base currency for bookkeeping in accounting practice.
2.Accounting Bases
The accrual basis and the cash basis are bases and basic ways to do accounting. Accounting principles accepted generally require that a business should use the accrual basis and identify the revenue and expenses when its actual rights and liabilities incurred happen.
Cash basis: In cash-basis accounting, accountants record a transaction only when cash is received or paid. Cash receipts are treated as revenue and payments are handled as expenses. Cash-basis does not emphasize the matching principle (i.e., It requires that revenue and expenses should be matched.). Instead, the receipt or payment of cash governs the recording process. The income recorded on the cash basis thus could provide an unrealistic picture of the company’s operation.
Accrual basis: In accrual-basis accounting, accountants recognize the impact of a business transaction as it occurs. When the business performs a service, makes a sale or incurs an expense, the accountants record the transaction even if it receives or pays no cash. Most enterprises use the accrual basis.
Accrual-basis accounting, more complex and more complete, can provide more complete information than cash-basis accounting, which is important for decision-makers.

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年 3月12-16日 第2周
课　时
2
课　型
Teaching & practice
章节名称
Chapter 2 Accounting Equations and Debit-credit Bookkeeping
2.1 Accounting Elements
教学目的
1. Learn the accounting vocabulary;
2. To understand the classification of accounting elements
Assets；Liabilities；Owners’equity；Revenue；Expenses；Profits
教学重点
1. Key words and terms
2. Classification of accounting elements
教学难点
How to distinguish and memorize these words and terms in English?
补充、删
节、更新

教　　具

课外作业
Preview 2.2
课后体会

授课主要内容
New Lesson:
I. Words and Expressions
accounting elements 会计要素
accounting equation 会计等式
incur [inˈkə:] vt.遭受，招致, 引起
accounting titles 会计账户
trial balance 试算平衡
variation [ˌvɛəriˈeiʃən] n.变化, 变动(的程度)
concretely adv. 具体地
II. The main contents
Assets
Assets are the resources of value that are owned and will bring future economic profits to an entity.
Assets usually have the following characteristics: (1) They are caused by the past transactions or matters, and can be measured by money; (2) They are owned or controlled by an entity; (3) They can bring the entity future benefits.
Liabilities
Unlike the case of Assets, a liability’s economic sacrifices mean a company’s future cash outflow. It is a future sacrifice of economic benefits arising from present obligations of an entity as a result of the past transaction or event.
Owners’ equity
The amount by which business assets exceed business liabilities is called owners’ equity (or shareholders’ equity), namely a company’s net assets. If there are no liabilities, the owners’ equity is equal to the total amount of the assets.
Revenue
Revenue is the economic resources flowing into a business as a result of rendering goods or services to customers during a given accounting period. It is gained in the daily activities and increase in revenue will increase the owner’s equity.
Expenses
Expenses also come from the general business activities. Increase in expenses will decrease assets and the owner’s equity. Profits
Profits
are the final result of profitable operations of a business in an accounting period. Net income (or net loss) is the result of matching revenue with expenses.

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年 3月19-23日 第3周
课　时
2
课　型
Teaching & practice
章节名称
Chapter 2 Accounting Equations and Debit-credit Bookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
教学目的
1. Learn the accounting vocabulary;
2. To understand the classification of accounting elements
Assets；Liabilities；Owners’equity；Revenue；Expenses；Profits
3.Setup of accounting equations
教学重点
1. Key words and terms
2. Classification of accounting elements
3.Relationships among accounting equations
教学难点
How to distinguish and memorize these words and terms in English?
Analyze the relationships among accounting equations.
补充、删
节、更新

教　　具

课外作业
Preview 2.3
课后体会

授课主要内容
New Lesson:
I. Words and Expressions
equal [ˈi:kwəl] v. 等于; 比得上; 使相等; 同样看待; adj. 相等的，平等的;
minus [ˈmaɪnəs] prep.（表示运算）减去;在零度以下; adj. 负的;复数: minuses
II. The main contents
The most basic tool of accounting is the accounting equations.
The equations present the resources of the business and the claims to those resources. The financial statements, as the final product of the accounting process, are prepared based on the equations. Account design, double-entry accounting and trial balance are also on the basis of this theory.
Assets, liabilities and owner’s equity are always considered the basic accounting elements. The relationship among them is expressed in the accounting equation shown as below.
Assets = Equities (Creditors’ Equity ＋ Owners’ Equity) = Liabilities ＋ Owners’ Equity
This is the basic accounting equation. It shows that assets are equal to equities. Equities are divided into liabilities and owner’s equity. When the amounts of any two of these elements are known, the third can be calculated. The following is the variation of the accounting equation：
Assets － Liabilities = Owners’ Equity
In an accounting period, the total profits of a company equal the total revenues minus the total costs. The balance relationship among revenue, expense and profit is also expressed in the following equation:
Revenue － Expenses = Profit
And before closing entries, we can establish a new equation:
Assets = Liabilities ＋ Owners’ Equity ＋ (Revenue － Expenses)
In a company, economic transactions and operational matters are recorded in the accounting records. The actual amount paid or received is the amount recorded. No matter how much the amounts of these elements increase or decrease, they never influence the balance relationship among these accounting equations.

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年 3月19-23日 第3周
课　时
2
课　型
Teaching & practice
章节名称
Chapter 2 Accounting Equations and Debit-credit Bookkeeping
2.3 Accounting Titles and Accounts
教学目的
1. Learn the accounting vocabulary;
2. To understand the classification of accounting elements
Assets；Liabilities；Owners’equity；Revenue；Expenses；Profits
3.Setup of accounting equations
教学重点
1. Key words and terms
2.Know how to express accounting titles in English and set up accounts
教学难点
How to set up accounts in English?
补充、删
节、更新

教　　具

课外作业
Exercise 2
课后体会

授课主要内容
New Lesson:
I. Words and Expressions
single-entry system 单式记账法
debit-credit bookkeeping借贷记账法
general ledger 总分类账
numerical [nju:ˈmerikəl] adj.数字的, 用数字表示的, 数值的
designation [ˌdezɪgˈneɪʃən] n.名字, 称号, 选派, 指定
designate [ˈdeziɡneit] vt.指派, 委任, 标明, 命名
supplies purchasing材料采购
II. The main contents
u Accounting Titles
Accounting titles are used to name the accounting elements that are classified scientifically.
An account is the tool that can record economic transaction that an account title represents, so account title is seen as the name of an account. Accordingly, there are two methods for keeping certain transactions in the account, which are called single-entry system and double-entry system. Debit-credit bookkeeping is a kind of double-entry system with the symbols of debit and credit. [1] And it requires a trial balance at the end of a certain accounting period to check whether the records in the general ledger are correct. Therefore, accounting titles’ design lays the foundations of keeping an account.
Accounts are used to maintain an orderly record of any economic transaction or operating matters systematically, reflecting the change of the accounting elements (i.e. decrease or increase). An account is made up of two basic parts. Namely, if the left side represents the increases, the right side records the decreases accordingly, which forms the basic structure of an account. A T-account is always used by accountants to record transactions. The account title rests on the horizontal line at the top of T, and the vertical line divides the account into its left and right sides.

教　　案
教师姓名
季翔
课程名称
基础会计英语
班　级
15南审
授课日期
2018年 3月26-30日 第4周
课　时
2
课　型
Teaching & practice
章节名称
Chapter 2 Accounting Equations and Debit-credit