《财务管理学》课程中英文简介.doc

会计学院
《财务管理学》课程中英文简介
Corporate Finance
课程代码：040013A/040013B Course Code：040025A/040015A
/040012B 040025A/040015A /040012B 040025A/040015A
课程名称：财务管理学 Course Name：Corporate Finance
学 时：48/32/80 Periods：48/32/80
学 分：3/2/5 Credits：3/2/5
考核方式：考查/考试 Assessment：Inspection/Examination
先修课程： Preparatory Courses：
成本管理会计学（上）MA1 Management AccountingⅠ
本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。先修课程为管理会计基础（MA1）。
该课程主要包括以下内容：（1）财务管理学简介； （2）财务环境和其组成要素分析。（3）证券估价。（4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论5）战略决策——资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。（6）战略决策——资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。（7）经营决策——营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。（8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of an organization. Topics introduced in FN1 include the following parts:
Part 1 Introduction to the corporate finance; Part 2 The financial environment，including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning.
《财务管理学》课程中英文简介
Financial Management

课程代码：040015A Course Code040015A
课程名称：财务管理学 Course Name：Financial Management
学 时：80 Periods：80
学 分：5 Credits：5
考核方式：考试 Assessment：Examination
先修课程：会计学基础 Preparatory Courses：Accounting

财务管理学是会计学和注册会计师专业的学科基础课，开设本课程的主要任务是加强学生对财务管理理论与实务的全面、深入了解，培养学生课堂讨论和课外阅读与写作的习惯，引导学生对有关现代企业财务管理问题进行思考，从而培养出适应市场经济需要的中级理财者。本课程以资金时间价值和风险价值为基础，以资金的筹集、投放和利润分配管理为主线，以提高企业价值为目标，进而拓展介绍为实现这一目标所需掌握的相关理论与方法，本课程主要包括三方面主要内容。第一部分是财务管理的基础观念与基本方法，主要介绍了财务报表分析方法的应用；财务预测的基本方法和财务预算的编制原理与方法；资金时间价值、风险价值的计量，以及资产内在价值的估算技术。第二部分是财务管理的核心内容，主要包括筹资管理、投资管理、营运资本管理和利润分配管理。第三部分是财务管理专题，主要包括企业价值评估和期权估价，主要介绍期权估价的原理，期权估价的基本方法以及实务期权估价的主要内容与方法。

Financial Management is a fundamental course for the accounting and CPA major, whose major mission is as below: make the students have the comprehensive understanding of the financial management theory and practice; cultivate good habits of in-class discussion and out-class reading & writing; direct the students to think over the problems related to the modern enterprise financial management, so that the students can acquire the knowledge and skills required to be a qualified middle level financial executive. Based on the time value of money and the risk value, the course take the acquisition, investment and distribution of funds as a mainstream，exploring the related theory and practice required to achieve the goal of increasing enterprise value. The course mainly consist of below three parts: Part One is fundamental financial management concept and method, mainly comprise the application of financial statement analysis, financial forecasting skill and financial budget preparation method , measurement of the time value, and the risk value of funds and intrinsic value of assets. Part Two is the core part of financial management, mainly comprise funds acquisition management, investment management, working capital management and profit distribution management. Part Three is the financial management specialized topics, mainly consist of enterprise value assessment and option valuation, exploring the underlying theories, basic methods of option valuation. It also introduces the real option practice.
《会计学》课程中英文简介
Accounting Principles

课程代码：040033B/040033A/040034A Course Code：040033B/040033A/040034A
课程名称：会计学 Course Name：Accounting Principles
学 时：48/64 Periods：48/64
学 分：3/4 Credits：3/4
考核方式：考查/考试 Assessment：Inspection /Examination
先修课程：经济学 Preparatory Courses：Economics

《会计学》课程是教育部规定的大学本科管理类、经济类专业必修的学科基础课程，是一门实践性和系统性较强的课程。本课程能够满足非会计专业学生学习会计知识的需要。通过本课程的学习，学生应能够全面了解现代会计学的总体框架和基本理论，熟悉会计核算的基本方法和基本技能，较熟练地解读财务报表，以适用21世纪经济管理工作对“通用型”专业人才的需求。本课程是《财务管理》、《财务分析》等课程的学习基础，并有助于非会计专业学生专业课程的学习。本课程包括三部分内容：第一部分，会计的基本理论与方法，包括会计概述；会计的确认、计量、记录与报告；会计循环与会计信息系统。第二部分，企业生产经营活动的核算，包括企业筹资活动供应活动、生产活动、销售活动、投资活动和财务成果的核算，以及企业生产经营活动的计算机会计处理及应用；第三部分，会计信息的集成、发布与利用，包括财务报表以及会计的决策与控制。

Accounting Principles is the prerequisite course which is practical and systematic for management majors and economic majors regulated by Ministry of Finance. By taking this course, students are required to understand the framework of accounting principles and basic theories, to get familiar with basic accounting methods, and interpret financial statements. This course is the basis for financial management, financial analysis. It will be of great help for students to study other professional courses. This course cover three parts: (1) basic theories and methods which includes accounting basics, accounting measurement, recording and reporting, accounting cycle and information system; (2) accounting for manufacturing business, which includes financing activities, supply activities, manufacturing activities, sales activities, investing activities, and computerized processing of accounting records and applications; (3) integration of accounting information, publishing and use of information, which includes financial planning and control.
《会计学基础》课程中英文简介
Accounting Basics

课程代码：040044A/040043A/ Course Code：040044A/040043A/
040043B/040042B 040043B/040042B
课程名称：会计学基础 Course Name：Accounting Basics
学 时：64/48/32 Periods：64/48/32
学 分：4/3/2 Credits：4/3/2
考核方式：考试/考查 Assessment：Examination/Inspection
先修课程：经济学、管理学 Preparatory Courses：Economics, Management

《会计学基础》课程是国内外会计学历教育公认的学科基础课程。本课程将奠定会计专业大学本科学生学习会计专业知识的基础，帮助学生由非专业学习转向专业化学习。通过本课程学习使学生能够全面了解现代会计学的总体框架和基本理论，熟悉会计核算的基本方法和基本技能。
本课程分为课程教学与实验教学。课程教学主要以《会计学基础》教材讲授为主，构架会计学基础的概念体系，系统会计学的基本理论，讲解与训练会计基本技术方法，学习会计工作法规体系。体验会计核算的理论基础和基本方法。实验教学以《会计学基础手工实验课程》的实验教材为主，与课程教学内容配套衔接，通过以会计基本技能训练为主要内容的各个实验，一方面验证学生所学理论与方法是否掌握；另一方面使学生能更加系统地熟悉会计核算的基本程序和具体方法，加深对基本理论、基本方法和基本技能的理解、掌握和运用，达到理论教学与会计实践的统一。

Accounting Basics which is a fundamental course of the accounting education provides the basic knowledge of accounting for accounting majors. It helps students with their specialized study. By taking this course, students will fully understand the accounting framework and basic principles, and get familiar with the basic methods and basic skills of accounting methods.
This course is divided into class teaching and experiment teaching. Class teaching mainly focuses on teaching conceptual framework of accounting basics, basic theories of accounting, practicing the basic practical methods, and learning accounting rules and its systems. Experiment teaching is based on the textbook entitled “Experiment Courses for Accounting Basics”, which is related to the textbook contents. by taking the experiment of basic accounting skills, it tests whether students have mastered the knowledge of the theories and methods. On the other hand, it helps students to master the procedure of accounting practice and further understand the basic theories, basic principles and basic skills.
《会计学原理》课程中英文简介
Financial Accounting 1

课程代码：040054A Course Code：040054A
课程名称：会计学原理 Course Name：Financial Accounting
学 时：64 Periods：64
学 分：4 Credits：4
考核方式：考试 Assessment：Examination
先修课程：无 Preparatory Courses：None

本课程是面向会计学院“国际会计专业方向”开设的专业基础课，使用全英文的教学材料,包括讲义、教材等,授课采用以英文为主的中英文双语教学。本课程是“国际会计专业方向”一门介绍性的专业基础课程。本课程目的是为学生介绍（1）常见财务会计概念；（2）编制财务报表所使用的基本程序和方法；（3）会计信息在管理和财务决策中的用途；（4）会计工作中应该考虑的各种职业道德问题。
本课程内容兼顾会计理论和会计职业实践两方面。本课程共分为十个单元，（1）会计概念简介；（2）记录经济业务；（3）账户调整后编制报表及完成会计循环；（4）商业活动的会计核算；（5）存货和特种日记账；（6）内部控制和现金、短期投资和应收项目的会计核算（7）固定资产、自然资源和无形资产；（8）流动负债和长期负债；（9）合伙企业和股份公司的产权；（10）现金流量表和财务报表分析的比率。

[FA1] is an introductory course designed to help students build a solid foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as other related courses in the accounting curriculum.The broad aims of the course are to provide students with a sound introduction to the general concepts of financial accounting；procedures used in the preparation of financial statements；use of accounting information in managerial and financial decision- making；various ethical considerations in accounting.
FA1 addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process. Financial Accounting 1 consists of ten parts to be described below.
Part 1: An introduction to accounting concepts; Part 2: Recording transactions; Part 3: Adjusting the accounts, preparing the statements, and completing the accounting cycle Part 4: Accounting for merchandising activities; Part 5: Inventories and special journals; Part 6: Internal control and accounting for cash, temporary investments, and receivables; Part 7: Fixed assets, natural resources, and intangibles; Part 8: Current and long-term liabilities; Part 9: Accounting for partnerships and corporations; Part 10 The cash flow statement and the conceptual framework of accounting.
《IT审计》课程中英文简介
IT Auditing

课程代码：040062A/040062B Course Code：040062A/040062B
课程名称：IT审计 Course Name：IT Auditing
学 时：32 Periods：32
学 分：2 Credits：2
考核方式：考试/考查 Assessment：Examination/Inspection
先修课程：会计信息系统 Preparatory Courses：Accounting Information System

《IT审计》是现代审计学与信息技术相融合而发展起来的适应信息时代要求的实用性较强的前沿学科。该课程以会计信息系统为核心、以企业管理信息系统为对象，运用专门审计方法和手段，对系统的规划、设计、实施、运行及维护等各个阶段或关键环节的过程和结果进行测试和评价，对以会计信息的处理过程和输出结果为主要内容发表审计结论。通过本课程的学习，使学生全面了解会计信息化环境下审计的特征和要求，理解计算机系统内部控制的评价方法和相关测试原理，掌握计算机审计的过程、步骤和技术要领，能独立地对被审计对象——信息系统的审计目标发表客观公正的审计结论，适应信息时代对现代审计人才的较高要求。经过IT审计专业理论和实践训练的学生能独立开展会计信息系统的鉴证、咨询、信息系统规划和控制以及管理信息化实施等方面的具体工作，为会计、审计和管理事业培养合格的专门化人才。

IT Auditing is a practical course required in the information age resulting in rapid development in economy and information technology . This course covers the accounting information system, the business management information system, auditing methods, system planning, designing and the maintenance. On the completion of this course, students will be able to: 1) comprehensively understand the characteristics and the requirements of auditing under the informationization environment; 2) understand the assessment methods and the correlation test principles of AIS internal control; 3) grasp the audit process, steps and the skills involved, drawing fair audit conclusions. This course also aims to prepare specialized experts for CPA vocation
《财务报表审计》课程中英文简介
Audit of Financial Statements

课程代码：040073A Course Code：040073A
课程名称：财务报表审计 Course Name：Audit of Financial Statements
学 时：48 Periods：48
学 分：3 Credits：3
考核方式：考试 Assessment：Examination
先修课程：审计学基础 Preparatory Courses：principles of auditing

本课程的教学内容主要根据《中国注册会计师执业规范准则》及应用指南展开，讲述销售与收款循环审计、采购与付款循环审计、生产与费用循环审计、融资与投资循环审计、货币资金审计、审计报告的撰写与出具等内容。
本课程的教学目的是使学生在全面了解审计学的总体框架和基本理论的前提下，熟悉财务报表审计的基本方法和基本技能，培养适应21世纪经济管理工作的“通用型”专业人才。本课程的教学，一要坚持理论与实际相结合，使学生明确审计在会计学专业课程体系的地位和作用。二要针对审计实务进行讲解，使学生能够运用审计的基本原理和各种技术方法，对企业会计报表的合法性、公允性作出比较客观公正的评价，提出正确审计意见和建议，以充分发挥审计在市场经济中的监督、评价与鉴证作用。三要采用多种教学方式，将课堂讲授与学生自学相结合，程序安排与方法攻略相结合，增加作业和实践环节，完善各个教学环节的管理。

Based on China Standards of Auditing and its references, this course focuses on audit practice of sales and revenue cycle, acquisition and payment cycle, manufacturing and expenses cycle, finance and investment cycle, as well as audit of cash and audit reporting.
This course aims to get students familiar with the fundamental methods and techniques of financial statements audit with a full understanding of its overall framework and basic theory so as to cultivate “versatile” talents. In teaching, instructors need to combine theories and practice, then make the students aware of the position and roles auditing plays in their course system. Second, instructors will go into more details in explaining audit practice, helping students assess the compliance and fairness of financial statements, using the fundamental principles and techniques, and then issue correct audit advice, which helps supervise, evaluate and assure the financial information in market economy. Third, using multiple teaching methods, instructors will encourage self-study, doing assignments and practice. At the same time, management of each step is strengthened.
《财务分析》课程中英文简介
Financial Analysis

课程代码：040082A/040082B Course Code：040082A/040082B
课程名称：财务分析 Course Name：Financial Analysis
学 时：32 Periods：32
学 分：2 Credits：2
考核方式：考试/考查 Assessment：Examination/Inspection
先修课程：会计学基础 Preparatory Courses：Fundamental Accounting
财务会计、成本会计 Financial Accounting, Cost Accounting
管理会计、财务管理 Management Accounting, Financial Management
税法 Taxation Law

《财务分析》是一门综合性、实践性和实用性很强的课程。就综合性而言，本课程与有关的专业基础课和专业课之间联系密切，几乎所有的管理类专业基础课和专业课都可成为其先导课程，学生应在理解和掌握专业基础课和其他专业课的有关概念和方法之后，才能进入《财务分析》课程的学习。就实践性而言，在本课程的学习过程中，几乎从头至尾都需要学生熟练地运用在专业基础课和专业课中所学的各种知识去思考问题和解决问题。就实用性而言，本课程所传授的知识和讲解的方法是从事企业管理工作不可或缺的管理工具。通过本课程的学习，一是要将各种专业基础课和专业课的知识融会贯通起来，在学生的脑海里形成完整的财务管理知识体系；二是要培养学生综合运用所学的财务管理知识分析问题和解决问题的能力；三是让学生切实掌握财务分析这门非常实用的财务管理工具，以便能够在日后的工作中展现自己的才能。

Financial Analysis is a course with its comprehensive, practical and applicable characteristics. It is related to the wide ranging of relevant professional fundamental courses and professional courses. Its preparatory courses may consist of almost all the professional fundamental courses and professional courses in management field. Students should not get into taking this course until they have thoroughly understood and grasped related concepts and techniques involved in preparatory courses. Students are required to analyze and solve problems by applying what they have learned in this course. In terms of applicability, techniques and skills introduced in this course are requisite managerial tools applied in business administration.
On completion of this course, students should be able to: 1) acquire an integrated knowledge framework of financial management by synthesizing what they have learned from various professional fundamental courses and professional courses; 2) cultivate abilities in analyzing and solving problems with financial management knowledge; 3) fully grasp the financial analyzing skills and techniques so as to put in full play the potential in future work after graduation.
《财务管理信息化》课程中英文简介
Financial Management Based on IT

课程代码：040093A Course Code：040093A
课程名称：财务管理信息化 Course Name：F