基础会计学英文版教案english

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1、管理学晚教案i果程名称：FinancialAccounting1授课对象：会计学专业学时：了2学时任课教师：宋晓文目的要求ofSersuethng•1ntuo•cg1Cna.tlofounionacctfniofisieflddee)h/0twtlweohntkndnaancolltsatlnrndernudfoStinaccounting教Azrenrsc/z{7re90，estalnutTomi学ng•1Mntuocacsathwm40内suseralrnteIntndasserualternExm30谷手段与ng•ntu

2、occanterne§anarnIdalng•11ntuoccaal•1cnanm20时5s1•n?/?6/6叫分配snofttanteseprAvreturctle重点与难点•noatlz♦1nargossensbuofsrmfoethndang•1Mntuocacofn10.t♦KnneDAswithmosttexts，thefirstchapterwillbedevotedtoanintroductiontotermsandtechniqueswewillbeusingintheremainingchapters.For

3、some，thismaybeyourfirstbusinesscourseandthetermswillbenew.Wewillbediscussingmanyofthekeyconceptsintroducedhereintheremainingchaptersofthetext.Beginswithanintroductiontoaccounting.Thendiscusseshowaccountinginformationisneededbyvarioususers—individuals，businesses，inve

4、stors，creditors,governmentregulatoryagencies,taxingauthorities，andnonprofitorganizations.Financialandmanagementaccountingarecompared.Namethreeoftheregulatorybodiesthatareresponsibleforestablishingaccountingguidelines.Brieflyexplainthefunctionofeach.1.EssentialofAcco

5、unting(7e)，RobertN.Anthony，TsinghuaPress,chi阅读参考书2.Accounting(lie),RobertN.Anthony，机械工业出版社.chi目的要求nOatiz•1anrgosesin•sbuofsmrfoerethngomaesll.lcelenwfferasding•1theulltVoco1Cnakgnna.tlclasuntgdendrestuand教Z5/?re^•Jrc/zre90，estalnutTomi学nossleStlan參1demaleewathwwleVI

6、eRrnui<内m50容noatiro&orcndasp•1•shernrtap，sp•1hrstorletrioppr手段cEspAGAPAcAIBsFAs:noati17niaong•1rneVoGrn30与时间分配1•zc/2renlo•ssucsdl叩ogsnoatinteseprAvpreuctlendasp♦nrsenrtapsp•11shrtoletproPI'ethngornasecenfferdieTh一点与难点♦noatirpoorcReviewwhattheaccountingis.Thendescrib

7、eandsummarizesthedifferencesamongthethreeforms,governingorganizations:FASBAICPAGAAPSEC阅读参考书Qucikcheck(1-3)page:25目的要求Studentscanunderstandgenerallyacceptedaccountingprinciples(GAAP)andknowthedifferencesamongthevariousconceptsandprinciplesverywell.教学内容手段与时间分配Teaching

8、contents••Generallyacceptedaccountingprinciples(GAAP)TheentityconceptThereliability(objectivity)principleThecostprincipleThegoing-concernc