财务英语 课程教学大纲 一 基本信息 院 ( 部 ): 商学院 总学时 : 30 系 ( 室 ): 财务管理 学 分 : 1.5 课程编码 : 40202304 课程性质 : 专业必修课 适用专业 : 财务管理 执笔人 : 杜春晶 审 核 人 : 孟祥玲 二 课程定位 本课程为财务管理专业的一门专业必修课, 也是一门理论与实践结合紧密的课程, 本课程属于专业英语教学, 也是高年级大学英语教学的主要内容, 在本专业课程体系中起着重要作用 先修课程 : 初级财务会计 财务管理后续课程 : 无 三 教学目的 通过本课程的学习, 使学生能够掌握一定数量的专业词汇, 增强学生对西方财务管理的了解, 帮助学生熟悉外资企业会计操作规程与业务管理, 提高学生阅读英语会计原文资料的能力, 巩固学生对专业词汇的英文表达, 培养学生英语综合应用能力, 使他们在今后工作和社会交往中能用英语有效地进行信息交流 四 教学内容与教学要求 ( 一 )Basic Knowledge of Accounting( 会计的基础知识 ) 1.introduction of Accounting 2.accounting elements and accounting equation 3.T account and double-entry system 4.the ledger and chart of accounts 5.journalizing and posting entries 1.understand the definition and importance of accounting
2.familiar with the accounting elements and accounting equation 3.master the structure of T account and the rules of double-entry system 4.familiar with the distinction of chart of accounts between China and Western counties 5.familiar with the journal and ledger 1.the meaning of accounting 2.accounting elements 3.accounting equation 4.T account and double-entry system 5.chart of accounts 6.journal and ledger 1.accounting elements 2.accounting equation 3.double-entry system 4.chart of accounts ( 二 )Current Assets( 流动资产 ) 1.Cash and cash equivalents 2.accounts receivable 3.inventory 4.short-term investment 1.understand the definition and importance of cash 2.familiar with the accounts receivable an allowance for ban debts 3.master the methods to compute inventory 4.familiar with the short-term investment 1.cash and the accounting treatment of cash 2.accounts receivable 3.the categories of inventories and the four methods of valuing inventories 1.accounting treatment of cash 2.four methods of valuing inventories ( 三 )Long-term Assets( 长期资产 ) 1.fixed assets
2.depreciation of fixed assets 3.intangible assets 1.understand the definition and importance of fixed assets 2.master the methods to calculate depreciation of fixed assets 3.familiar with the intangible assets 1.several types of long-term assets 2.fixed assets 3.the four commonly used depreciation methods 4.the impairment of intangible assets the four commonly used depreciation methods ( 四 )Liabilities( 负债 ) 1.current liabilities 2.long-term liabilities 1.understand the current liabilities and long-term liabilities 2.master the five typical accounts of current liabilities 1.the categories of current liabilities and their accounting treatment 2.the meaning of long-term liabilities and how to make the accounting treatment 1.the categories of current liabilities and their accounting treatment 2.make the accounting treatment of long-term liabilities ( 五 )Owner s Equity( 所有者权益 ) 1.ownerships of business entities 2.the accounting treatment of partnerships 3.rights and privilege of shareholders 4.capital and retained earnings 5.issuance of shares 6.dividends and stock split 1.familiar with the difference between partnership, corporation and sole proprietorship 2.familiar with the accounting treatment of partnership
3.understand the rights and privilege of common shareholders and preferred shareholders. 4.master the difference of a stockholders equity section of a corporation balance sheet between China and Western countries 5.familiar with the issuance of shares 6.understand of cash dividend, stock dividend and stock split 1.ownership of business entities 2.the accounting treatment of partnerships 3.rights and privilege of shareholders 4.difference of a stockholders equity section of a corporation balance sheet between China and Western countries 5.issuance of shares 6.dividends and stock split 1.different forms of business ownership 2.difference of a stockholders equity section of a corporation balance sheet between China and Western countries 3.stock dividends and stock split ( 六 )Revenue and Expense( 收入和费用 ) 1.revenue 2.expense 1.understand the definition of revenue and expense 2.familiar with the constitution of expense 3.master the difference between sales revenue and service revenue 1.the difference between sales revenue and service revenue 2.the constitution of product costs and period expense 1.the difference between sales revenue and service revenue 2.the constitution of product costs and period expense ( 七 )Financial Statement( 财务报表 ) 1.balance sheet 2.income statement 3.cash flow statement
1.understand the main types of financial statements 2.master the structure of each form of financial statements 1.balance sheet 2.income statement 3.cash flow statement 1.balance sheet 2.income statement 3.cash flow statement ( 八 )Interpretations of Financial Statement( 财务报表分析 ) 1.ratio analysis 2.limitations of ration analysis familiar with the use of ratio analysis to interpret financial statement Different ratio analysis to interpret financial statement 1.the ratios used to evaluate the solvency of an entity 2.the ratios used to evaluate the profit abilities of an entity 3.the limitations of financial statement analysis 五 教学方法与手段 本课程采用课堂讲授与学生参与相结合, 在教学中采用讲授法 案例分析法 任务驱动教学法 讲授法主要用于对会计要素 现金 应收账款 固定资产 无形资产等概念和知识点的讲解 ; 任务驱动教学法主要应用于复式记账法 登录日记账 财务报表 财务报表分析等部分的教学, 通过完成相应的任务完成对知识点的理解和消化 ; 在复式记账 合伙企业会计 财务报表分析等知识的讲授中采用案例分析法, 通过案例加深学生对知识点的理解 在教学过程中合理使用多媒体进行教学, 以提高教学效率 六 考核方式及成绩评定 本课程为考查课, 课程考核采用形成性考核与终结性考核相结合的方式, 平时成绩占 60%, 由出勤情况 课堂表现 作业 任务完成情况四部分构成 ; 期末随堂测验占 40%, 期
末随堂测验为口试, 主要考核会计的基本概念和基本程序 国际会计准则下财务会计的基本 处理方法 财务报表的分析等内容 期末总成绩 = 出勤 + 课堂表现 + 作业 + 任务完成情况 + 期末 口试 七 参考附录 ( 一 ) 教材选用 Accounting English 刘建华清华大学出版社 2015 年 7 月第 2 版 ( 二 ) 主要参考书 1. 会计专业英语 王婷吉林大学出版社 2017 年 12 月第 1 版 2. Essentials of Accounting Robert N. Anthony and Leslie K. Pearlman 清华大学出版社和 Prentice Hall 出版社 2013 年 1 月第 7 版 八 学时分配表 教学基本内容 ( 一 )Basic Knowledge of Accounting( 会 计的基础知识 ) 学时分配 理论实验 ( 实训 ) 习题 讨论其他 4 ( 二 )Current Assets( 流动资产 ) 4 ( 三 )Long-term Assets( 长期资产 ) 4 1 ( 四 )Liabilities( 负债 ) 2 ( 五 )Owner s Equity( 所有者权益 ) 5 1 ( 六 )Revenue and Expense( 收入和 费用 ) 2 1 ( 七 )Financial Statement( 财务报表 ) 2 1 ( 八 )Interpretations of Financial Statement( 财务报表分析 ) 2 1 小计 25 5 合计 30 注 : 教学基本内容和学时分配只供参考, 教师可根据教学过程中的实际情况予以适当调整