基础会计(双语)教案

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1、课 程 教案2014215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：4周 学 时：2Par1 Basc of acnting教学方法：讲授法、实例法 教学目的:u 掌握资产、负债和所有者权益的会计含义u 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u 熟悉资产负债表的特征u 了解资产负债表的主要科目重点和难点:重点：1.Four ac fical statments2. Six ements of accoting 3。ncepts th gen all accounting难点：1。onpsthat ge

2、rnall acounn 学时分配：4课时讲课课时参考书目: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）206年 中国财政经济出版社 3、 基础会计与实务25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）年9月第1版中国财政经济出版社at 1 Bic acounin1。 What i aconting and itsle inBusinessAccountg branes 2. iaial stateentsn Balanceshen Inc

3、ome statemet n tatemet f sh losn Stteme ofchanes i euit Assetsn Asssare laersources owned by t nti.n Labtiesanequty how houresof ast.Libilitiesn iilities ae the enitys oigationstooutsiepres who have urnhe rsourcsn Crdtoswo have a claim agastthe assets i h muntshown as liiliieEquityn ad-in apital: rv

4、ied b equi nvetosn aied aings： enerated fro profsn Eqity inetors ave l aesiualclai.3。 Copts hat goen al ccuntig (会计核算的基本概念)(） The dualasect cep 复式记帐概念Th fundmenal cunting qut: Asset =Liabilits + Eqity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)T moeyeauremencncept 货币

5、计量cunig reps oyfacts that can b expressedin oet ots.()The enityconcpt 会计实体Abuinss s an entty; acollege,agoernment， a chur are lsetitis.（）The gogcncern cnept 持续经营Acnng assume at n entity wll contieoopra indeiitely uls tre s evidencetotheconrry。n Becauseo he goinoncconcep, acoutg des/doest ept what th

6、e ssets coud be od rif th ntity cease to exit4。 Coceps tht govrn ll ccuntingn (5）The ssetmeasuremconcept 资产计量 reliable nrmation is avilale， a aset measured its fair valu。 he fai ale of osassetsiknw on the dte te asstasacqu caus the bue and th seler ared o the amount。n genea ,assets suh as lnd，bildin

7、gs， equment， nd iventris have tis chraceristic:n Thei faivalu cnt be reliay meased excet atte tme they were auire.n Teye eportea cos or a uberbased o cost。n Te asses-msureent once obinesbothtyes of aset:n reliable informaio s vailabl， theamot f n assetis murd a its _； oewise the measmet is bas on is

8、 _.Why measuri aetsatcot?n Estiatig fair value o ach sse may be expesive andnreliable.n ny asst ar ot oing ob soldin h ner fuue. Te ti nd toswho uets balacesheet therefedon needto knw the fir vau of these sses。n Montary ssets， or exml，h, ecrities and bds， are hse tha ha a claimn speified amontofmone

9、y.n Land, ulings, eqpen n inventoy are nmometry asse。n In enerl, onetary ast r repot t_；n Nomoneay as ae rported a_。n Te dual-aspt concep:n _n The money-mesumt concet：n ccountgreprts onythe ats a n bexree i _.n etit cncpt:n Accuting re kpto the _。n Th ging-ocenconcp：n cunting ssu that an etitywll_.n

10、 Teasset-easuret conet：n Accounng focus on th_f moetary assets andn the_ fmonetay ass。BlaneSetIemsn Mosttems n abalanc sheet ar sumaries o moretildacouns。n Frexaple， the ash proalyloated na number of separtebkacuns，in cash rests an npety cash xessesn n orer tocount an asset i couti， an item mut pas

11、three tss： 1) t be controlledy the tity; 2) must evaluable o the ntit; 3） must hav en acqurdat amasuable ost。n I Able Company rts buildinond byBkeCpany, this buildins as o _n Teemploee of nntity a/aren stsn I a baseallclb ows otractn wi a playergreesto rod is svs， hcotrt isnt a sstn If Jones Compay

12、has uilt up aexelent rtatinbeaue of e conistentl hih qualyof is roduc， his reputaio sisn an asstsin ccounting.n Which of thesou qali as asets o a comany thatsells drsses?A。 h copany right tocollctamons owed y customrs.B. egular drese hld for le。C。 Drsses tt none wns becuse hey have ge ou oftyle.D. A

13、 cash rege rkin oiton。E. cashregister adoesnt ork ad c be repired.Asstsn Cash ndotheassts tha areexctd to be onverte no csh or usedupthe nea futue, usually withinone year， arecrent asses。n Aet thtar expted to eusefulforlong thaoe futre ea aecaled nonurrent assesLabiliiesn Libiliiescan be regad eithe

14、r sclaim gaist te ass o aoe of source omich teasetsweeacquire。abilitesn Crret labilitiesare lam ttbecme due within a sort/log tme, sll i_n Nonrre lilies dueihina r/on tie,uly in _。Current Rain heurrent sses nd curent labilitis iica he eis abilty to etits current obligtionsCuret Ratio. the urent atio

15、= curen ssts/currentliabilitiesacurrent ratf eat 2t 1 isdsrablEqutyn u consists ofcapital baine from soures that are n liabilitien Ther are t soues f eity captal: 1） Tota aid-in Capita 2) Retaine arningPaidin ataln Paid-inCapital is h ont of capiauppie b quiy nvestos。Theqity inesor receve shae f sto

16、k s evidence of thir ownip.n Th Paidi Capital irepredas:n Cmmonstckn dtional Paid-inaptal Retained Enigsn Retained Earngsreeets those amontsat hve been etained in the eniy fter part othe coanys eagshae benpad t shreolders in he fmofdii。n Ran Earnigs=_ _2 BaaneSenges教学方法：讲授法、实例法 教学目的：u 掌握资产负债表中主要科目的含

17、义u 熟悉、掌握交易对资产负债表的影响u 熟悉收入、费用和利润的概念u 了解利润表的特征重点和难点:重点：1.Te eanin of eprcialiems eorted o aalanceshee；。How sevral typesof tansaios cangethe moutsreported nhe alacesheet;3.entur of incoe.难点：、How seval types f transtio change the aouns reporedon the blneht 学时分配：课时讲课6课时参考书目：6、 基础会计200年月第2版金跃武主编 高等教育出版社7、

18、 企业会计准则（财政部文件)2006年 中国财政经济出版社 8、 基础会计与实务205年7月第2版李惠芝主编 清华大学出版社9、 基础会计 20年7月第2版 薛洪岩主编 立信会计出版社10、 初级会计实务(全国会计专业技术资格考试用书) 2004年月第1版中国财政经济出版社。 viw Par Securitiee stcks nd bods。 hey gv vauabl t tohe etity tht o thm, uch asTreaury Bos arkeble securite artht are xpe t be cnvetedino cashwithina year. Ineste

19、t in afe,ryhort-term funds, sch as moy at fnds，arefe inlded n theash temather than in marale securiesTh im is thenclled“cash and cas equians。 ccoun eceivable s an aont hat is owedo he businss ，usally by o o itscsomers，asa result f the ordinryxensonofcedt。 Exaple： a customrmonthlytri bl venre are go

20、beig hd fr sle， s well as upples，aw materials and parially fiishd ruct hat willbeso upocpletion A ruck owned y an autoile deaer r resale to its customer sinnores. TF/N gien A truckdban ti and settransprtits owgos is inenoe. T/FNot giveTanbe sse & Inangble Asesanible Asseshave physical sustn， an b tu

21、ed （Ivory, Plan，Equpet, uiling， rucks, Machnes，tc。）Inangible setshave nophsil substane, ant b uchd （atts andTdmrk，Gowill， et.) A fire inurace olyhat potet theeiyagaist oses caue by firedmaei/inta aset. And beausth poly covs ony shrt period of ime, e asset s a current/nocurentsset The insuranc pliy a

22、v nophyscal substace, excet sapicef pape, so it i a （n） _ asset。 Prepa Exense isthe naefo intngil asstthatwil besed up he near fut. Te are inange crntasst, such as prpaid nsurancpolicNoncurrent Assets nurrent asss ae expcdt b used i th entity for mehan_. (ho lg） Propety,Plat Equimentar _.Balanc Shee

23、t sows thecst/fair vuf nnct assets。 Exhibit 1 lo showht rtionof the ostof tis aeh been subtratedfomt orinal cost ause it has een “usedup”。his “sp”potion is cald_ nd totl$_。 Afte thi amount is sutrace，the ast amout sshow as _。Tisihemounof cst thatha/has not ben sdup n “oncurrentAsses”， we an fnd “nve

24、ent.he Ivetments emcosiss ofsecritie, such as bons iently Garse Compny does notten t trnhese invesmentsito csh ihn _ (hw lng？）. f thesescries wre expected tobe trned ntoch ithn that prod,they wol b istedas a curren asst， M_ _ Pent nd Tdark ae rghts to ue ptents an right tovalable and nams or lgs Tey

25、 are ssets becase: 1 theyare _; 2. ty are _ byGarden Comany; 3。 tyreacquired at measurabe _. Godwi riss whn onompany bys anoter omny d ps more th te value of its t idnifial aset。 Grady Cmpanougt Baker Comny, ayig $1,400，000 cash. Companys idenfible se wee juged o eworth ,00,00，and rady becaresponsbl

26、eor akriabilties, hich totaled 50，00. Bakrs identiiabe ast _ les liabilis _ Net iifble sses _ Grady p Br 1,400，000 Threfre， goodwill as _Current iabilitesCurentibilties aroigatios du ihe ner uture， suallwin one year. AcounsPyabl ank Lan Paable Accrud Liabiites Accunts aylere the opposite of Accunts

27、_; tht is hy ar amountshttecmpanwes to itssupplirs/are wed h companyby ts utomrs SmiCompy sod persoal comper to rown Coay for 3,00. Bro Copy gree o y f t iin0 days I Balance She， Sith Copnywould ret the$3,000 aAccount _ d Bon Compayuld repr teauas Accounts _. Bank Lon Payabl is reprted separately fr

28、om cconts Paablebecausetedeis evidenedb a roisorynote。 mount owd to eployees and thersfor servics thev proidd owhich the ave not ben paidre listed asAcredLiabils tmte Tax Liabilit is th amounted o the govenmnt taxe。 The ar two reons for hwing ieparatelyfro h liablties： 1h aount is lae； 2.th exct aou

29、ntowed may ot e kown as of th da of te lnce she。 Itis currnt lability cus t amotis du ithin _. There ar two iems fLogtrmebt honas lailiies in th alnc shet。One is labed “current otion， becse t is due wiin _。 Th otr is ited “onurrent prtion”.Thi partosntecome dueunti after _. Althoug aingle liaiity ay

30、 hvebotha curntortion an a oncurrent poron， a ingleast isn alayodivideEquity idin Caital: the amout rvidey qut inetrs rprened bysharsof stock Reaned Ernins： amont ofincm thata be retaedi he ntity It istcah; it ispr othe wnrscam o e assets.Baane SheeChnes Theamout ofssets, biiies and eqityf n entity

31、remn constantchane from dy d。 Thorthe aont hw onitbalace seet so remaiconstnt/ch. ah evnttatis rcoedin theacountig recors is callea transaio Cahis monn hand nd money in an acounts tat ca be ithdrawn t ay tie. O ury 2，if JoSth deposed$8，0in h bank intead of10,00nd kept $，0n the cas eger, ts csatheose

32、 of busines o anuar 2woul be _ Amouts on a lneseet are lsed crd to the crrency. Gnerlly， he imwihthe mstcuret is ltd first. Lng-te ebt Accouns Paale (due i60days） BkLoan a （due next Ocobe) Wen anentit borrws oney， it ysign a wrtten pro to re.ucha write poiseistere anote Fxamp，if Biness A bors oney f

33、rom Busess B,signing nte , Businss A wil record a e ceiae/note paableon its alne heet， hile sness B wil eor a _。 e now aprofitle opationsresultin incrase in eqity, peciicali te ite_ _ Emple: OnJar ，lenae Mrketbrowed $，000 as om abnk，giving a not terfore。 nJanary ，Glndale Mrket purchasdrcived inentoy

34、cosg ,00， ayng ch. On aury 5, lnale rket sold mchadise o 0,receivis。 The merandise had co00。 (RinedEnins) On Jnury 6，Glendae Market puchased echndie fo $2,00 andddd it tisnenory It ageedtopythe vedo within 30 day （AccontPaabe） OJanuary 7， merchandsecstin500 wa olfor $00,whc as reied inash。 On Januar

35、 8, erhandi otin 60ws soldfr $900.Thecusomer agree to pa 900 within 30 day. （Acounts eivale) n Jaury ,Glndal Markepurcased a neyerisuace policy or $20,payn as。 (Preaid Insance) On January, Glendale Mark purhased t osof land eu szefora otal of 10，000。 Ittheeby acquie an s,Land I aid $2,000in cah anda

36、v a ten-year mrtgage r th balane f 8，00. (MrtgaPyble） On Januar 11, GldaleMarket sl eof the two oto ld o ，00. The buyer pad 1，000 cs ad ssumd 4，000of temoage； tat s ，Gldale rket was no longerreponsiblef his half o te tgage pabl。 O anary， mithrecved an offof15,000for euiyn Glendale Marke。Althouh i qi

37、ty ws onl$1,700， he ejectd the offer。 This meastat the stoe had alrad cquired goo i wit a marketvalue of_。 On Janury 1, Smh wihdawfor hs persona se $00ca from h Glendalearket bank accoun， ad e alswihdrw mchadecsin 400。 O Janar 14, Smth leand tatth prsonwho pcased the ladonJanur 11fr 5，00， old itfor

38、,0 The lo stll wne bGedal Markwas identca invluewit thiothelot。 On January 5， Glenle Mark paid off 2，00of is bnkloan, iving ash。 n Januay 16， Gndaeaktas chng to aorportn。 John mthive 00 sharesf coon stock inexchnge or hi ,0 equity inthebuins。Hetely sold 25 otheesharfor 4，00 ah。3.nom Masuremen re aet

39、o reasonsforthe incaseof an entts quity One sthe receipt ofcapitalfomitsuity ivestors, tat s _. Tthe oe oucofa increaeis the prfitable eratioof the entiy， tha s _ hat affecsand hadoesn affect Retainedning? orown$5，00rom a ank The prhae of invtoy otig$2，000 elling merchdise fr 0 whic s $200 The prcha

40、se f mehdi for $2，000 Sellingmerhadiefr 00 hch cot50 elligmerhandise for $900hic cs 00 e out by which qtyincrease sa resutofoperatio durng apei oftme sclled he ncoe ha priod。 acuntig rept cled the Inome tatemntexplains the incoe of aprod. Th Incoe Staemeis fora peio f tiepin in te，ncontrst withte Ba

41、lnce Sheet, whichsfor a period ftme/poit ntim. Threasei Rtaned Ernng resulting rmerationi alleda revn。 Th associated ecese i Retaine Earings caled nexpns. Example: hen Glendalearket olehads for300h os $0,the ffect h nsaconon tainedEaning cn separatedin two part: _ of $_ nd n _ of _. The Income State

42、ment rports eenues a epenses for teperid ad dffeenc beteen tem， which is _ Icoe= enexpenses TeamontofReted rnin a baance sheet is thetalount etaie since th eniy begn operaons。 Theerproft， eaings,supus and income all hvehesameeanng Th ae hdfrene btweenthe _ o an accoutng peiod anth _o thtperod. Tnce

43、Statmet reports flos during a perid oftie, heeas thBlance Shet reorts stts as ofa pointof time Thus e noe Statment ye alleda lo/staus rpot， adthe Bance Sheetmay be clled afo/stas reprt. Thencome stteentreptsrveus nd xeses or hepeioandthe diffrce be tem Glendle Marke Ioe Statment forte perid Jnary 2

44、Reveue.。2，00 pns$1，300 ncom。$ 0 Execse：OnJanuay , Jn rown sarted h Bownompany， I January， Brwn Com di the floig things： It eceivd5,00 shfrom JonBrown ts capial。 I brrowed$10，000 f a an， givin a ne theefore. It purchase$4，00 of ienr for cah。 It sold ，000 f nvenoryfor 6,0 to a cusoe, wo paid 3,50 csha

45、ndared to pay 2，50 within 30days。 It purchased a auto for $7，00。 Ipai $2,000 wnan gav anote toth ato-mobiledlrfrt inng,000. Bronwithdrw 1，000 sh or his ersnu. Bwn was ffered $1，00 for his qut in hebsness， but he refued hoffer Qutio： Prepar a ouh drafo a alaceshetforBron mpanyas othecloe of bsinessau

46、ary 1， and anincoe taemt for anury.Part3 AcountingRecods and ystems教学方法：讲授法、实例法教学目的:u 掌握会计中借贷的含义u 掌握会计分录、结账分录u 熟悉分类账和日记账的使用u 熟悉利润表中相关科目的特征u 了解计算机在会计中的应用重点和难点：重点:1Res for inreass and decrease.Inco StateentAcouts3. The leger ad the ounal4. he closing procss难点:.uls for incresed eases2 Te clsin rocess学时

47、分配:6课时讲课6课时参考书目：11、 基础会计206年7月第2版金跃武主编高等教育出版社12、 企业会计准则（财政部文件）00年 中国财政经济出版社 13、 基础会计与实务00年7月第2版李惠芝主编 清华大学出版社14、 基础会计 2005年7月第2版 薛洪岩主编 立信会计出版社15、 初级会计实务(全国会计专业技术资格考试用书） 004年9月第1版中国财政经济出版社Leaning jctive Thenature of haountanhwntres rma to accounts。 Te manig f debit d credit。 Us of the ledger and thejonal Te clos roes. Item reportd o theincom sttement. Accounng wih thomputrThaccount Iat2 we ord te effect of eachtrnaon haningthe aprpriate items on abalance see. Instead ofcngng balac see amounts directl