沈陽大學科技工程學院教 案20122013學年 第 1 學期課程名稱： 會計專業英語 教師所在院、系： 會計學院 學生所在專業、班級： 09、10級會計學專業 教師姓名： 范銘 教師職稱： 助教 “會計專業英語”課程綜述（正文用5號宋體字，標題用四號黑體字）本課程的主要內容：會計專業英語是一門專業選修課，它是為本科會計學專業的學生全新開設的專業選修課之一。該課程的任務是通過會計專業外語的學習提高學生的專業技能水平，力求培養學生在專業學習和今后工作中英語的聽、說、讀、寫等實際應用能力，掌握會計專業英語基礎詞匯，在閱讀材料中使學生能夠用英文描述會計活動，提高實際翻譯的能力，在專題討論中提高專業英語綜合應用能力和口語表達能力。該課程以基礎會計，財務會計，財務會計實務，審計，職業道德，財務報表分析為根基，在了解上述內容基礎上，不僅要求學生全面掌握簡單的英文的負債、所有者權益、收入、費用和利潤的核算方法，而且要求學生必須掌握各種財務報告的英文編制方法以及審計等其他課程的英文表述能力，進而豐富學生具備從事財務會計各崗位工作應具備的英文能力。會計專業英語主要圍繞下列內容進行講授，具體包括：Accounting Cycle and Bookkeeping ，Generally Accepted Accounting Principles，The Balance Sheet，The Income Statement and The Cash Flow Statement等。總之，通過系統學習本門課程，學生應該擴大專業理解的視野，激發學習專業英語的興趣，在職業情境中提升高層次會計的崗位能力。本課程與其他課程的關系：基礎會計，中級財務會計，財務會計實務，審計，職業道德，財務報表分析，。本課程總學時(學分)數：32學時（2學分）本課程的考核方式：視頻考核本課程的教材：會計專業英語北京郵電大學出版社 2012年08月本課程的主要參考書：1.戴維.馬歇爾等：會計學數字意味著什么 人民郵電出版社2.克里斯托弗.諾比斯等：比較國際會計 東北財經大學出版社教 案（首頁）授課章節名稱Chapter1.An Introduction to Accounting Information System第 1 次課（ 2 學時）教學目的與要求掌握會計信息系統以及會計的定義教學重點掌握會計信息系統以及會計的定義教學難點掌握會計信息系統以及會計的定義思考題與作業教材配套練習冊相關習題教學內容，設計與時間安排：1.1Accounting Information System11Accounting Information System一、 Accounting Information System1、 定義：An accounting information system (AIS) is a system of collection，storage and processing of financial and accounting data that is used by decision makers.2、 內容： An accounting information system is generally a computer based method for tracking economic activity in conjunction with information technology resources. The resulting statistical reports can be used internally by management or externally by other interested parties including investors，creditors and tax authorities.二、分類1.1Accounting Defined:Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit.1.2. Financial Accounting1.3. Managerial Accounting1.4. A Quality Information System1.5. Inherent Limitations1.2 The Accounting Profession and Careers一、CPA (Certified Public Accountant)二、Auditing involves the examination of transactions and systems that underlie an organizations financial reports，with the ultimate goal of providing an independent report on the appropriateness of financial statementsTax services relate to the providing of help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative actions.Consulting services can vary dramatically，and include such diverse activities as information systems engineering to evaluating production methods.13Accounting and Professional EthicsBecause investors and creditors place great reliance on financial statements in making their investment and credit decisions，it is imperative that the financial reporting process be truthful and dependable. Accountants are expected to behave in an entirely ethical fashion，and this is generally the case.【本節課上思考題】11Multichoice Questions1Accounting is a service that provides many different users with financial information to make economic decisions. ATrue BFalse2Which of the following statements about users of accounting information is incorrect? AManagement is an internal user. BTaxing authorities are external users. CPresent creditors are external users. DRegulatory authorities are internal users.3Which of the following best describes accounting? AAccounting records economic data but does not communicate the data to users according to any specific rules. BAccounting is an information system that provides reports to stakeholders. CAccounting is of no use by individuals outside of the business. DAccounting is used only for filling out tax returns and for financial statements for various type of governmental reporting requirements.4Financial reports are used by Amanagement. Bcreditors. Cinvestors. Dall of the above.5Internal users of accounting information include all of the following except： Acompany officers. Binvestors. Cmarketing managers. Dproduction supervisors.6The underlying purpose of accounting is to provide _ information for decision making about an economic entity. Aproduction Bmarketing Cfinancial Dresearch and development7Financial information about a business is needed by：. Amanagers. Boutsiders. Cboth A and B. Dnone of the above.8Services provided by a public accountant include： Aauditing，taxation，and management consulting. Bauditing，budgeting，and management consulting. Cauditing，budgeting，and cost accounting. Dinternal auditing，budgeting，and management consulting.9The primary purpose of a statement of cash flows is to provide financial information about the cash receipts and