基础会计双语教案Word文件下载.docx
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Part1Basicofaccounting
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.Fourbasicfinancialstatements
2.Sixelementsofaccounting
3.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
Part1Basicofaccounting
1.WhatisaccountinganditsroleinBusiness
Accountingbranches
2.Financialstatements
⏹Balancesheet
⏹Incomestatement
⏹Statementofcashflows
⏹Statementofchangesinequity
Assets
⏹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.
⏹Cashandotherassetsthatareexpectedtobeconvertedintocashorusedupinthenearfuture,usuallywithinoneyear,arecurrentassets.
⏹Assetsthatareexpectedtobeusefulforlongerthanonefutureyeararecallednoncurrentassets.
⏹Liabilitiescanberegardedeitherasclaimsagainsttheassetsorasoneofsourcesfromwhichtheassetswereacquired.
⏹Currentliabilitiesareclaimsthatbecomeduewithina[short/long]time,usuallyin________.
⏹Noncurrentliabilitiesduewithina[short/long]time,usuallyin________.
CurrentRatio
⏹Thecurrentassetsandcurrentliabilitiesindicatetheentity’sabilitytomeetitscurrentobligations—CurrentRatio.
thecurrentratio=currentassets/currentliabilities
※acurrentratioofatleast2to1isdesirable.
⏹Equityconsistsofcapitalobtainedfromsourcesthatarenotliabilities.
⏹Therearetwosourcesofequitycapital:
1）TotalPaid-inCapital
2）RetainedEarnings
Paid-inCapital
⏹Paid-inCapitalistheamountofcapitalsuppliedbyequityinvestors.Theequityinvestorsreceivesharesofstockasevidenceoftheirownership.
⏹ThePaid-inCapitalisreportedas:
⏹Commonstock
⏹AdditionalPaid-inCapital
RetainedEarnings
⏹RetainedEarningsrepresentsthoseamountsthathavebeenretainedintheentityafterpartofthecompany’searningshavebeenpaidtoshareholdersintheformofdividends.
⏹RetainedEarnings=_____-_____
2BalanceSheetChanges
◆掌握资产负债表中主要科目的含义
◆熟悉、掌握交易对资产负债表的影响
◆熟悉收入、费用和利润的概念
◆了解利润表的特征
1.Themeaningoftheprincipalitemsreportedonabalancesheet;
2.Howseveraltypesoftransactionschangetheamountsreportedonthebalancesheet;
3.Thenatureofincome.
1、Howseveraltypesoftransactionschangetheamountsreportedonthebalancesheet
6课时
讲课6课时
6、《基础会计》2006年7月第2版金跃武主编高等教育出版社
7、《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》2005年7月第2版 李惠芝主编 清华大学出版社
9、《基础会计》2005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9月第1版 中
1.ReviewPart
•Securitiesarestocksandbonds.Theygivevaluablerightstotheentitythatownsthem,suchasTreasuryBonds.
•Marketablesecuritiesarethatareexpectedtobeconvertedintocashwithinayear.
•※Investmentinsafe,veryshort-termfunds,suchasmoneymarketfunds,areoftenincludedinthecashitemratherthaninmarketablesecurities.Theitemisthencalled“cashandcashequivalents”.
•Accountreceivableisanamountthatisowedtothebusiness,usuallybyoneofitscustomers,asaresultoftheordinaryextensionofcredit.
•Example:
acustomer’smonthlyelectricbill
•Inventoriesaregoodsbeingheldforsale,aswellassupplies,rawmaterialsandpartiallyfinishedproductsthatwillbesolduponcompletion.
•Atruckownedbyanautomobiledealerforresaletoitscustomersisinventories.[T/F/Notgiven]
•Atruckownedbyanentityandusedtotransportitsowngoodsisinventories.[T/F/Notgiven]
TangibleAssets&
IntangibleAssets
TangibleAssets—havephysicalsubstance,canbetouched（Inventory,Plant,Equipment,Buildings,Trucks,Machines,etc.）
IntangibleAssets—havenophysicalsubstance,can’tbetouched（PatentsandTrademarks,Goodwill,etc.）
•Afireinsurancepolicythatprotectstheentityagainstlossescausedbyfiredamage[is/isn’t]anasset.
•Andbecausethepolicycoversonlyashortperiodoftime,theassetisa[current/noncurrent]asset.
•Theinsurancepolicyhavenophysicalsubstance,exceptasapieceofpaper,soitisa（an）_________asset.
•PrepaidExpenseisthenameforintangibleassetsthatwillbeusedupinthenearfuture.Theyareintangiblecurrentasset,suchasprepaidinsurancepolicy.
NoncurrentAssets
•Noncurrentassetsareexpectedtobeusedintheentityformorethan_________.（howlong）
•Property,PlantandEquipmentare_________.BalanceSheetshowsthe[cost/fairvalue]ofnoncurrentassets.
•Exhibit1alsoshowsthataportionofthecostofthisassethasbeensubtractedfromtheoriginalcostbecauseithasbeen“usedup”.This“used-up”portioniscalled______andtotals$_______.
•Afterthisamountissubtracted,theassetamountisshownas$______.Thisistheamountofcostthat[has/hasnot]beenusedup.
•In“NoncurrentAssets”,wecanfind“Investment”.TheInvestmentsitemconsistsofsecurities,suchasbonds.EvidentlyGarsdenCompanydoesnotintendtoturntheseinvestmentsintocashwithin_______（howlong?
）.
•Ifthesesecuritieswereexpectedtobeturnedintocashwithinthatperiod,theywouldbelistedasacurrentasset,M__________.
•PatentsandTrademarksarerightstousepatentsandrightstovaluablebrandnamesorlogos.Theyareassetsbecause:
•1.theyare___________;
•2.theyare_________byGars
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