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【篇一:《会计英语》考试大纲】
>一、课程性质与目标
(一)课程性质
《会计英语》是会计学专业的学科基础课程之一,是为培养既具备
国际相关专业知识和业务技能又具备熟练运用专业英语从事专业工
作的人才而开设的一门专业限选课。本课程的先修课程为会计学原
理,大学英语等。
(二)课程目标
本课程讲授内容基于国际会计准则之下的会计概念、财务报表、流
动资产、长期资产、负债与或有事项、所有者权益以及会计的其他
领域如成本会计,管理会计和审计的概况等。通过本课程的学习,
要求学生了解中国和美国会计处理的相同和不同,掌握基本的会计
处理的英文表达方式,熟练掌握专业的英文术语。通过考核,检查
学生是否具备阅读会计英语文献,基础的专业交流能力,基础的专
业做账能力。为学生今后在外企工作,从事外贸工作打下良好的基
础。
二、考试内容与考核目标
chapter 1 conceptual framework underlying accounting (一)考试内容
1. definition of accounting
2. objectives of financial accounting
3. the qualitative characteristics of accounting information
4. the basic elements of financial statements and equations.
5. the basic accounting assumptions
(二)考核目标
1. to learn objectives of financial accounting 2. to learn the basic accounting assumptions 3. master the basic elements of financial statements andequations
4. proficiency in the qualitative characteristics o faccountinginformation.
chapter 2 the accounting information system
(一)考试内容
1. the basic terminology in collecting accounting data.
2. the double-entry system
3. the procedures of accounting cycle
(二)考核目标
1. proficency the basic terminology in collecting accountingdata.
2. understand the double-entry system
3. understand the procedures of accounting cycle chapter 3 financial reporting
(一)考试内容
1. the elements of balance sheet and how to prepare thebalance sheet
2. the elements of income statement and how to prepare theincome statement
3. the elements of the statement of cash flows
4. the five sections of full disclosure. (二)考核目标
1. proficency the elements of balance sheet and how toprepare the balance sheet.
2. prjoficency the elements of income statement and how toprepare the income statement.
3. master the elements of the statement of cash flows
4. to learn the five sections of full disclosure. chapter 4 current assets
(一)考试内容
1. the definition of cash and cash equivalents 2. the definition of receivables and classification ofreceivables.
3. the definition of account receivables, two discounts, andtwo methods used to calculate the exchange price under cashdiscount —the gross method and the net method 4. two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod
5. two methods to determine the inventory quantity —periodicinventory system and perpetual inventory system 6. master four methods available to account for the flow ofgoods from purchase to sale:
(1) specific identification, (2) first in, first out, (3) last in, first out,
(4) averaging
7. three methods to report temporary investment-- historicalcost, market value, and the lower of cost or market (二)考核目标
1. understand the definition of cash and cash equivalents 2. learn the definition of receivables and classification ofreceivables.
3. understand the definition of account receivables, twodiscounts, and two methods used to calculate the exchangeprice under cash discount —the gross method and the netmethod
4. figure out two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod
5. identify two methods to determine the inventory quantity —periodic inventory system and perpetual inventory system 6. master four methods available to account for the flow ofgoods from purchase to sale:
(1) specific identification, (2) first in, first out, (3) last in, first out,
(4) averaging
7. understand three methods to report temporary investment--historical cost, market value, and the lower of cost or market chapter 5 long-term assets
(一)考试内容
1. the characteristics of property, plant, and equipment, andhow to record ppe under different situations. 2. the methods of depreciation.
3. capitalization expenditure and revenue expenditure of thefixed assets.
4. the disposition of fixed assets
5. three circumstances of investment of equity securities.
6. three different debt securities.
7. the characteristics of intangible assets.
8. the different kinds of intangible assets (二)考核目标
1. to identify the characteristics of property, plant, andequipment, and how to record ppe under different situations. 2. to understand the methods of depreciation.
3. to figure out capitalization expenditure and revenueexpenditure of the fixed assets.
4. to learn how to deal with the disposition of fixed assets 5. to understand the three circumstances of investment ofequity securities.
6. to learn the three different debt securities.
7. to understand the characteristics of intangible assets.
8. to learn the different kinds of intangible assets chapter 6 liabilities and contingencies
(一)考试内容
1. the definition of current liabilities and related elements,especially notes payable
2. the classification of bonds payable.
3. the definition of par value, premium, discount, statedinterest rate, the effective yield, and the method to deal withamortization of premium and discount.
4. the characteristics of contingency
(二)考核目标
1. understand the definition of current liabilities relatedelements, especially notes payable
2. identify the classification of bonds payable.
3. comprehend the definition of par value, premium, discount,stated interest rate, the effective yield, and the method to dealwith amortization of premium and discount.
4. understand the characteristics of contingency
chapter 7 stockholders ’ equity
(一)考试内容
1. the definition and characteristics of equity 2. the sole proprietorships ’ characteristics. 3. the partnerships ’ characteristics. 4. the corporation ’s characteristics.
5. the difference between common stock and preferred stock.
6. two methods to record treasury stock
(二)考核目标
1. understand the definition and characteristics of equity 2. identify the sole proprietorships ’ chearriasctitcs. 3. learn the partnerships ’ characteristics.
4. understand the corporation ’s characteristics.
5. figure out the difference between common stock andpreferred stock.
6. master two methods to record treasury stock chapter8 the other fields of accounting---cost accounting,managerial
accounting, auditing
(一)考试内容
1. the two principles of cost accounting systems
2. the characteristics of managerial accounting
3. the characteristics of auditing and sevral audit reports (二)考核目标
1. understand the essential of costing accounting and itsscope
2. learn the characteristics of managerial accounting
3. figure out the difference between auditing and accounting
三、教材及参考资料
(一)本课程使用的教材
《会计英语简明教程》 [英文版 ] 李越冬 编著 西南财经大学出版社
2005 年 5 月第 1 版
(二)参考资料
1.叶建芳,孙红星,何瑞丰 .会计英语 .上海:复旦大学出版社,
2007 年
2.于久洪 . 会计英语 .北京:中国人民大学出版社, 2007 年
3. 张国华,王晓巍著 .财会专业英语 .北京:科学出版社, 2007 年
四、考试题(样题)
本试题包括填空(考查对定义的理解)、调整分录(会计循环)、
会计处理、完成资产负债表(考查资产负债表的要素分类)、编制
利润表。
全部试题满分 100 分。考核目标中的 “理解 ”、 “掌握 ”、“熟练掌握 ”三个层次目标的分数安排分别为 20 分、30 分、50 分。
考试题(样题)如下。
there are ten questions in this test, and the score for each oneis listed at the end of question. please write your answer in theblank place under the question.
1. this question consists of six items that representdescriptions or definition of t he various elements of th fasb ’sstatements of financial accounting concepts. required:
representational 2.increases in net assets from incidental orperipheral transactions b.
faithfulness affecting an entity ( )
c. revenues 3.ingredient of relevance and reliability. ( ) 4.all changes in net assets of an entity during a period except those resulting from investments by owners and distributionsto d. predictive value owners.( )
5.inflows or other enhancement of assets of an entity or settlements of its liabilities that constitute the entitys ongoinge. consistency operations. ( )
6.the quality of information that helps users to increase thelikelihood of correc
tly forecasting the outcome of past or present f. gains events.( )
g.net income
2. list the accounting principle (a-e) that illustrates each of thesituations described in the following: (10 marks) a. entity assumption
b. going-concer assumption c. historical cost principle
d. materiality principle
【篇二:《财会英语》课程教学大纲】
课程的性质和地位
本课程尝试用英语讲授会计的专业知识,在帮助学生掌握会计英语
词汇的同时,通过阅读使学生能够较为全面地学习会计方面的专业
英语知识,熟悉国际财经和商业惯例,满足对外交流与合作的需要,
以提升择业竞争能力,以达到培养具备职业技术应用能力和基本素
质的高等技术应用型专门人才的目的。本课程是在《会计基础》的基础上,以企业会计人员岗位能力为核心,对会计人员专业英语术
语及会计循环处理能力的培养为主体,针对会计电算化二年级高职
高专学生开设的专业必修课。
三、课程教学目标 1、知识目标
? 掌握 225 个会计术语的英语表达;
? 掌握以下章节的英语基本表达:会计概述、会计循环( 1、2)、
金融
资产、存货、非流动资产、负债、收入和费用、所有者和股东权益、
财务报表;
? 掌握基本的财务分析思路英语表达 .
2、能力目标
? 能用英语做出一个会计循环; ? 运用英语做出一个财务分析报告 .
3、素质目标
? 掌握常用会计英语表达的习惯;
? 能基于本学期学过的够用的会计英语知识,运用互联网及会计英
语
资料,拓展会计英语知识 .
四、教学内容、教学要求及学时分配
五、教学建议
本课程中教学以理论课为主,实验课根据教学进度和所学内容插入
安排。教师在授课过程中,应深入省浅出,侧重重点,使学生完成
课程目标和任务,同时教师应注重学生自学能力和创新意识的培养,
帮助学生了会计英语的最新发展动态。在教学方法上建议采用讨论
式、启发式、自主式的方法以调动学生的思维、激发学生的主动求
知欲,力求让学生在轻松活泼的气氛中体会学习的快乐。另外,多
媒体课件可以增加一些声音和视觉的刺激以帮助学生加深对理论知
识的理解和领悟。同时,由于会计英语这门课程的特殊性,涉及到
学生听、说、读、写能力的培养,每个单元课中间需要听听力,希
望学校确保安排教室时多媒体音箱设备完好。
六、课程考核
1、各单元知识点及考核要求
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