会计专业英语 课程标准
课程标准
一、课程总体标准
《会计专业英语》是一本为财经类专业会计英语教学而编写的专业教材，在重点介绍专业英语的同时，内容涉及基础会计理论、财务会计、财务管理、管理会计、审计的主要内容，引导读者全方位理解会计相关知识的英语，帮助其在实务及后续学习中打下稳固基础。
二、课程教学标准
课程教学标准表
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章节内容
教授学生内容
具体知识点
未来的教室作文
Chapter 1 Principle of Financial Accounting
Explain the nature of accounting and its types
Accounting is an information system、the purposes of accounting、types of accounting information、users of accounting information
Interpret the qualitative characteristics of accounting information
Primary qualitative characteristics、enhanced qualitative characteristics
Understand the basic assumptions and principles of accounting
Basic assumptions of accounting、basic principles of accounting
Identify the effects of business transactions on the accounting equation
Accounting elements、accounting equation
Apply the Double-Entry Bookkeeping
Double-Entry bookkeeping
Chapter 2 Accounting Cycle
Understand the basics of accounting cycle
The steps of accounting cycle
Explain the principle of journaling and posting process
The steps of journaling、posting transactions
Be familiar with preparing a trail balance
The terms and principles of trial balance
Apply the adjusting procedures and the closing process
Adjusting the accounts、preparing the closing entries
Chapter 3  Assets
Explain the nature of current assets and non-current assets
Cash、trading securities、accounts receivables、inventories、plant assets、intangible assets、long-term investment
Understand internal control over cash
The major steps in establishing internal controls over cash
Compute cost of goods sold and ending inventory by using different methods
FIFO、LIFO
Understand the depreciation process of plant assets
Straight-line method、accelerated depreciation method
Account for the disposal of plant assets
The entry after disposal
Understand measurement and report of long-term investment
Definition and accounting of long-term investment
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Chapter 4 Liability
Explain the definition of liabilities
The definition of liabilities
Understand the different categories of liabilities
Current liability、non-current liability
Account for accounts payable and notes payable
The definition of accounts payable and notes payable
Account for the issuance of bonds
Issuance of bonds payable and long-term notes payable
Chapter 5 Owners’ Equity
Appreciate the advantages and disadvantages of the corporate form of organization
Single proprietorships、Partnerships、Corporations
Describe the equity types in a company and the classification of shares in a company
Paid-in capital、Retained earnings、Other reserves
Apply the accounting for different equity
Accounting for different equity such as stockholders’equity、authorization and issuance of capital stock
Chapter 6  Revenue and Expense
Understand the definition of revenue and expense.
Definition、the earning process of revenue
Outline the main types of revenue.
Sales revenue、service revenue and revenue of transferring the rights of assets
钱学森观后感Describe what kinds of expenses may occur in a company.
Product costs、period expenses
Understand the recognition criteria of revenue and expense.
When and how to recognize revenue and expense
Chapter 7 Introduction to Financial statements
Understand  the main elements of financial statements怎样添加qq空间背景音乐
Balance sheet、income statement、statement of retained earnings、statement of cash flows
Describe the content of each financial statements.
The content of balance sheet、income statement、statement of retained earnings、statement of cash flows
Describe the components that supplement the financial statements in an annual report.
Notes to financial statements、management discussion and analysis、auditor’s report
Chapter 8  Financial Statements Analysis
Explain the users of financial statements analysis
Creditors、investors、management、regulatory authorities
Understand the basic tools of financial statements analysis
Trend analysis、common size analysis、ratio analysis
Interpret the various ratio analysis under a real business situation
Profitability ratio、short-term liquidity ratio、long-term solvency ratio
Identify the limitations of ratio analysis
Historical nature of financial statements、no substitute for judgment、reliability of figures、single year analysis
Apply other analytical techniques of ratio analysis
Market valuation measures: market capitalization、price earnings (P/E) ratio
Chapter 9  Introduction to Management Accounting
Define management accounting and describe its role in the management process.
Nature of management accounting、role of management accounting
Explain the difference between management accounting and financial accounting.
The difference of users、contents、principles between management accounting and financial accounting.王者出
Understand where management accountants are located in an organization.
Line and staff relationships、the chief financial officer and the controller、
Understand the ethical responsibilities of a management accountant.
Competence、confidentiality、integrity、objectivity
Identify the objectives of management accounting in value-creation.
Providing information、assisting managers、motivating managers and other employees、assessing the organization’s competitive position
Describe the process and major themes in management accounting.
Process: planning、performing、evaluating、communicating
Major themes: cost-benefit approach、behavioral and technical considerations、different costs for different purposes

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