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 Accounting1.2 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 terms2. Definition of accounting3. 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 Termssupervision sju:pvn n. 监督，管理double-entry bookkeeping 复式记账renaissance rnesns n.文艺复兴; 文艺复兴时期bankruptcy bkrptsi n.破产，倒闭; 彻底失败all-round :lrand adj. 多才多艺的；全面的；多方面的systematic sstmtk 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 prprat n. 业主；所有者；经营者；proprietorship 所有权prevalent prevlnt adj.流行的，盛行的general partnership 普通合伙 II. The main contents 1. Definition of accontingThe 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 organization1. sole proprietorship1) definition2) advantages3) limitations2. partnership1) definition2) advantages3) limitations3. corporation1) definition2) advantages3) 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 Entity1.3 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 terms2. 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 Expressionsfunction fkn n.功能,官能,机能,作用,目的revenue revnu （国家的）岁入，税收，（土地，财产等的）收入，收益，所得expenditure kspendt(r) 花费，支出; 费用; （尤指金钱的）支出额public property. 公（共财）产; 公物fiduciary fdju:ri 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. PartnershipsA 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. CorporationsA 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 Peoples 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.14. TargetsThe 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 terms2. 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 Expressionspostulate pstjlet n. 基本条件；假定 vt. 假定；要求 accounting assumption 会计假设enterprise entpraz n. 企业；事业fundamental fndment()l adj. 基本的，根本的economic entity 会计主体going concern持续经营 monetary mnt()r adj. 货币的；财政的periodicity ,prdst 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 firms 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 BasesThe 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 companys 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 2.1Accounting Elements教学目的1. Learn the accounting vocabulary;2. To understand the classification of accounting elements Assets；Liabilities；Ownersequity；Revenue；Expenses；Profits教学重点1. Key words and terms2. 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 Expressionsaccounting elements 会计要素accounting equation 会计等式incur ink: vt.遭受，招致, 引起accounting titles 会计账户trial balance 试算平衡variation vriein n.变化, 变动(的程度)concretely adv. 具体地II. The main contents AssetsAssets 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. LiabilitiesUnlike the case of Assets, a liabilitys economic sacrifices mean a companys 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 equityThe amount by which business assets exceed business liabilities is called owners equity (or shareholders equity), namely a companys net assets. If there are no liabilities, the owners equity is equal to the total amount of the assets. RevenueRevenue 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 owners equity.ExpensesExpenses also come from the general business activities. Increase in expenses will decrease assets and the owners equity. ProfitsProfits 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 2.1Accounting Elements2.2 Accounting Equations教学目的1. Learn the accounting vocabulary;2. To understand the classification of accounting elements Assets；Liabilities；Ownersequity；Revenue；Expenses；Profits3.Setup of accounting equations教学重点1. Key words and terms2. Classification of accounting elements3.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 Expressionsequal i:kwl v. 等于; 比得上; 使相等; 同样看待; adj. 相等的，平等的;minus mans prep.（表示运算）减去;在零度以下; adj. 负的;复数: minusesII. 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 owners 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 EquityThis is the basic accounting equation. It shows that assets are equal to equities. Equities are divided into liabilities and owners 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 EquityIn 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 = ProfitAnd 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；Ownersequity；Revenue；Expenses；Profits3.Setup of accounting equations教学重点1. Key words and terms2.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 Expressionssingle-entry system 单式记账法debit-credit bookkeeping借贷记账法general ledger 总分类账numerical nju:merikl adj.数字的, 用数字表示的, 数值的designation dezgnen n.名字, 称号, 选派, 指定designate dezineit vt.指派, 委任, 标明, 命名supplies purchasing材料采购II. The main contents uAccounting TitlesAccounting 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