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会计硕士专业学位研究生专业外语教学大纲
文章来源: 作者: 发布时间:2013-05-24 09:01 点击数:

课程名称

中文:专业外语

英文:Professional English for Accounting

授课对象

MPAcc学员

学分

2学分

课程描述

This book consists of twelve units which are further divided into thirty-two lessons. It offers a thorough coverage of topics on financial accounting, cost accounting, managerial accounting, auditing , as well as international accounting. They constitute a skeleton of the basic concepts and fundamental procedures of accounting. To enable readers, particularly those studying on their own, to solidify their grasp of the topics covered in the lessons, the book contains an ample supply of key vocabulary at the end of each lesson and translated Chinese version of the texts at the end of the book. 

先修课程

English, management, basic accounting, intermediate financial accountingand so on.

课程目标

A course of Accounting in English, one of the Series of Accounting Related to Foreign Affairs and International  accounting, was written for students majoring in accounting and auditing, accountants and financial managers working for companies with close business ties with foreign countries.

预期学习成果

(能力)

Its paramount objective is to equip readers with sufficient English materials on accounting and help them develop abilities in reading English accounting literature and dealing efficiently with accounting work in English.

教学方式

Combining teaching of problem-oriented teaching methods and guidelines instance and supporting extracurricular expand reading and discussing literature, focusing on the evaluation of students' learning process.

评分体系

Exam (40%), attendance (10%), classroom questions (10%), literature discussion (20%) and group work (20%)

教学重点、难点:

重点:
1. Related Glossary about Accounting Information System.
2. Professional vocabulary on the financial statements framework, contents and preparation process
3. The term expression of financial indicators used in financial analysis
4. Accounting requirement of the accounting factors under international accounting standards, and differences from domestic norms.
5. Terminology commonly involved in Management accounting and audit.

 

难点:
1. English presentation of statement of changes in equity and cash flow statement.
2. English expression and analysis of financial analysis.
3. International Accounting Standards, US GAAP and the similarities and differences among the three national guidelines.
4. Expression of rare terminology in the field of other accounting.

教学内容

基本要求

chapter 1 An overview of Accounting

 

 

Explain the need for accounting information.

Provide a brief historical description of accounting

Identify the concept of accounting.

Identify the users of accounting.

Understand the Generally Accepted Accounting Principles

Explain the accounting system.

Lesson 1 Accounting information system

Lesson 2 A brief historical perspective of accounting

Lesson 3 Explaining the concept of accounting

Lesson 4 The users of accounting information

Lesson 5 Generally Accepted Accounting Principles

Lesson 6 Accounting system.

chapter 2  The accounting cycle

Lesson 1 Accounting cycle (1)and the T-account.

understand the accounting cycle (1),and the T-account.

Lesson 2 Accounting cycle (2)and the adjusting entries

understand the accounting cycle (2)and the adjusting entries.

Lesson 3 Accounting cycle (3)of the closing procedures

understand the accounting cycle (3)of the closing procedures.

chapter 3  Financial statements

 

 

Familiar with the balance sheet .

Familiar with the income statement.

Familiar with the cash flow statement

Familiar with the statement of change in equity

Lesson 1 The structure of Balance sheet

Lesson 2 The income statement

Lesson 3 The cash flow statement

Lesson 4 The statement of change in equity

chapter 4  Current assets

Lesson 1 Cash and temporary investment

Know about the basic theory of cash and temporary investment.

Lesson 2 Receivables

Know about the basic theory of  receivables.

Lesson 3 Inventories

Know about the basic theory of  inventories.

chapter 5  Non-current assets

Lesson 1 Tangible assets and their depreciation

know about the tangible assets and their depreciation.

Lesson 2 Intangible assets

know about the intangible assets

Lesson 3 Long-term investment

know about long-term investment

chapter 6  Liabilities

Lesson 1 Current liabilities

know about the current liabilities.

Lesson 2 Long-term liabilities

know about the long-term liabilities.

chapter 7  Owners’equity

Lesson 1 Capital stock and treasury stock

◆know about the capital stock and treasury stock.

Lesson 2 Capital stock and treasury stock

understand the retained earnings and dividends.

chapter 8  The financial statements of limited companies and cash flow statement

Lesson 1 Financial statements- the statement of changes in equity

Prepare the statement of changes in equity

Lesson 2 Cash flow statement.

Prepare cash flow statement.

chapter 9  Other accounting areas

Lesson 1 The classification of costs

Identify and describe the classification of costs.

Lesson 2 Product costing system

understand the Product costing system and can use it to calculate the cost of product

Lesson 3 Cost –volume-profit

capable to do the analysis of cost –volume-profit

Lesson 4 Relevant costs for decision making.

Explain relevant costs for decision making.

Lesson 5 Capital budgeting

capable to do easy capital budgeting.

Lesson 6 Responsibility accounting

know a little of responsibility accounting

CHAPTER 10  Auditing

know about the basic knowledge of auditing

know about the audit process

understand the audit report

Lesson 1 Introduction to auditing

Lesson 2 Overview of audit process

Lesson 3 Audit report

 

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