課程代碼黑體小三)

1、高職暨繼續(xù)教育學(xué)院課程教學(xué)大綱《會(huì)計(jì)英語》高等職業(yè)暨繼續(xù)教育學(xué)院課程代碼：(黑體小三)《會(huì)計(jì)英語》教學(xué)大綱AccountinginEnglish執(zhí)筆人：余秀麗編寫人員：余秀麗任俊杰審核人：陳愛玲王麗萍高職暨繼續(xù)教育學(xué)院課程教學(xué)大綱《會(huì)計(jì)英語》高等職業(yè)暨繼續(xù)教育學(xué)院3[教學(xué)目的]Purpose：Inourenvironmentpeopleneedinfmationtomakerationaleconomicdecisions.Thepri

2、marypurposeofthischapteristodefineaccountingreviewtheenvironmentinwhichaccountingisdonedescribehowaccountingservesoursociety.[重點(diǎn)難點(diǎn)]Emphases：1.Accountingdefined.2.AccountingProfession3.Generallyacceptedaccountingprinciple

3、[教學(xué)時(shí)數(shù)]TimeArrangement：2[教學(xué)內(nèi)容]TeachingContent：1.1DefinitionofaccountingAccountingisaninfmationsystemthatmeasuresbusinessactivitiesprocessesthatinfmationintoreptsfinancialstatementscommunicatesthesefindingstodecisionmakers

4、.1.2Usersofaccountinginfmationbusinessmanagersinvestcreditgovernmentregulationagenciestaxingauthitiesnonprofitganizationemployeeslabunions1.3AccountingprofessionPublicaccountingprivateaccounting1.4Theaccountingstardssett

5、ingprinciple1.AmericanInstituteofCertifiedPublicAccountants(AICPA)2.AccountingPrincipleboard(APB)3.FinancialAccountingStardsBoard(FASB)4.SecuritiesExchangeCommission(SEC)5.InternalRevenueService(IRS)6.AmericanAccountingA

6、ssociation(AAA)7.InternationalAccountingStardsCommittee(I)8.EuropeanUnion(EU)1.5Generallyacceptedaccountingprinciple1.SeparateentityconceptSeparateentityconceptisappliedtoallganizationfms.Separateentityconceptassumethata

7、nentityseparateapartfromits’ownersotherentity.2.CostprincipleUndercostprincipleallgoodsservicespurchasedarerecdedatacquisitioncost.3.ObjectivityprincipleAllaccountinginfmationmustbebasedonobjectivedata.4.Continuingconcer

8、nconceptContinuingconcernconceptassumedtheconcernwillcontinueinoperation.5.TimeperiodassumptionThisconceptresultsinadivisionofthelifeofabusinessintotimeperiodsofequallength.6.MaterialityconceptInfollowingGAAPtheaccountan