基础会计(双语)教案

课程教案2014—2015学年第二学期课程名称：会计英语课程性质：必修课授课班级：涉外会计授课教师：杨舒教师所属系（部）：商贸系总学时：40周学时：2Part1Basicofaccounting教学方法：讲授法、实例法教学目的：掌握资产、负债和所有者权益的会计含义掌握复式记账、货币计量、会计实体、持续经营以及资产计量原则熟悉资产负债表的特征了解资产负债表的主要科目重点和难点：重点：1.Fourbasicfinancialstatements2.Sixelementsofaccounting3.Conceptsthatgovernallaccounting难点：1.Conceptsthatgovernallaccounting学时分配：4课时讲课4课时参考书目：1、《基础会计》2006年7月第2版金跃武主编高等教育出版社2、《企业会计准则》（财政部文件）2006年中国财政经济出版社3、《基础会计与实务》2005年7月第2版李惠芝主编清华大学出版社4、《基础会计》2005年7月第2版薛洪岩主编立信会计出版社5、《初级会计实务》（全国会计专业技术资格考试用书）2004年9月第1版中国财政经济出版社Part1Basicofaccounting1.WhatisaccountinganditsroleinBusinessAccountingbranches2.FinancialstatementsBalancesheetIncomestatementStatementofcashflowsStatementofchangesinequityAssetsAssetsarevaluableresourcesownedbytheentity.Liabilitiesandequityshowthesourcesofassets.LiabilitiesLiabilitiesaretheentity’sobligationstooutsidepartieswhohavefurnishedresources.Creditors—whohaveaclaimagainsttheassetsintheamountshownastheliabilities.EquityPaid-incapital:providedbyequityinvestorsRetainedearnings:generatedfromprofitsEquityinvestorshaveonlyaresidualclaim.3.Conceptsthatgovernallaccounting(会计核算的基本概念)(1)Thedual-aspectconcept复式记帐概念Thefundamentalaccountingequation:Assets=Liabilities+Equity复式记帐特点在两个或两个以上相互联系的账户中记录一项经济业务，以反映资金运动的来龙去脉。以相等的金额记入相应的账户，以便于检查账簿记录的正确性。(2)Themoney-measurementconcept货币计量Accountingreportsonlyfactsthatcanbeexpressedinmonetaryamounts.(3)Theentityconcept会计实体Abusinessisanentity;acollege,agovernment,achurcharealsoentities.(4)Thegoing-concernconcept持续经营Accountingassumethatanentitywillcontinuetooperateindefinitelyunlessthereisevidencetothecontrary.Becauseofthegoing-concernconcept,accounting[does/doesn’t]reportwhattheassetscouldbesoldforiftheentityceasetoexist.4.Conceptsthatgovernallaccounting(5)Theasset-measurementconcept资产计量Ifreliableinformationisavailable,anassetismeasuredasitsfairvalue.Thefairvalueofmostassetsisknownonthedatetheassetwasacquiredbecausethebuyerandtheselleragreedontheamount.Ingeneral,assetssuchasland,buildings,equipment,andinventorieshavethischaracteristic:Theirfairvaluecan’tbereliablymeasuredexceptatthetimetheywereacquired.Theyarereportedatcostoranumberbasedoncost.Theassets-measurementconceptcombinesbothtypesofassets:Ifreliableinformationisavailable,theamountofanassetismeasuredatits______;otherwisethemeasurementisbasedonits_______.Whymeasuringassetsatcost?Estimatingfairvalueofeachassetmaybeexpensiveandunreliable.Manyassetsarenotgoingtobesoldinthenearfuture.Theentityandthosewhouseitsbalancesheetthereforedon’tneedtoknowthefairvalueoftheseassets.Monetaryassets,forexample,cash,securitiesandbonds,arethosethathaveaclaimonaspecifiedamountofmoney.Land,buildings,equipmentandinventoryarenonmometaryassets.Ingeneral,monetaryassetsarereportedat________;Nonmonetaryassetsarereportedat___________.Thedual-aspectconcept:_______=________+________Themoney-measurementconcept:Accountingreportsonlythefactsthatcanbeexpressedin_________.Theentityconcept:Accountingarekeptforthe_______.Thegoing-concernconcept:Accountingassumesthatanentitywill______.Theasset-measurementconcept:Accountingfocusonthe_______ofmonetaryassetsandonthe______ofnonmonetaryassets.BalanceSheetItemsMostitemsonabalancesheetaresummariesofmoredetailedaccounts.Forexample,thecashisprobablylocatedinanumberofseparatebankaccounts,incashregistersandinpettycashboxes.AssetsInordertocountasanassetinaccounting,anitemmustpassthreetests:1)mustbecontrolledbytheentity;2)mustbevaluabletotheentity;3)musthavebeenacquiredatameasurablecost.IfAbleCompanyrentsabuildingownedbyBakerCompany,thisbuildingisanassetof________.Theemployeesofanentity[are/aren’t]assets.Ifabaseballclubownsacontractinwhichaplayeragreestoprovidehisservices,thecontract[is/isn’t]anasset.IfJonesCompanyhasbuiltupanexcellentreputationbecauseoftheconsistentlyhighqualityofitsproducts,thisreputation[is/isn’t]anassetsinaccounting.Whichofthesewouldqualifyasassetsofacompanythatsellsdresses?A.Thecompany’srighttocollectamountsowedbycustomers.B.Regulardressesheldforsale.C.Dressesthatnoonewantsbecausetheyhavegoneoutofstyle.D.Acashregisterinworkingcondition.E.Acashregisterthatdoesn’tworkandcan’tberepaired.AssetsCashandotherassetsthatareexpectedtobeconvertedintocashorusedupinthenearfuture,usuallywithinoneyear,arecurrentassets.Assetsthatareexpectedtobeusefulforlongerthanonefutureyeararecallednoncurrentassets.LiabilitiesLiabilitiescanberegardedeitherasclaimsagainsttheassetsorasoneofsourcesfromwhichtheassetswereacquired.LiabilitiesCurrentliabilitiesareclaimsthatbecomeduewithina[short/long]time,usuallyin________.Noncurrentliabilitiesduewithina[short/long]time,usuallyin________.CurrentRatioThecurrentassetsandcurrentliabilitiesindicatetheentity’sabilitytomeetitscurrentobligations—CurrentRatio.thecurrentratio=currentassets/currentliabilities※acurrentratioofatleast2to1isdesirable.EquityEquityconsistsofcapitalobtainedfromsourcesthatarenotliabilities.Therearetwosourcesofequitycapital:1)TotalPaid-inCapital2)RetainedEarningsPaid-inCapitalPaid-inCapitalistheamountofcapitalsuppliedbyeq