部分会计课程中英文介绍.doc

1、基础会计本课程属于会计入门课，围绕会计目标提供会计信息，阐述会计核算的基本理论与方法。具体内容包括：一是会计学的基本理论，如会计目标、会计职能等；二是财务会计核算的基本方法，如会计确认、计量、记录与报告的一般方法；将分散的经济业务归集为财务信息的七种会计核算专门方法，如设置会计科目与账户，复式记账，填制与审核会计凭证，登记会计账簿，成本计算，编制财务报表等。三是会计核算的基本操作技术。如记账凭证的填制，各种账簿的登记，期末试算与结账，财务报表的编制等。Essentials of AccountingThis course is the basic course of Accounting. T

2、he objective of accounting is supplying accounting information, elaborating the theories and the methods of accounting. The content includes: First, the basic theories of accounting, like accounting objective, function of accounting and so on; Second, the essential method of financial accounting cal

3、culation, like basic methods of the identification, measuring, recording and reporting; setup of voucher and ledger, double entry, fills in the accounting document and ledger, the cost calculation, prepare the financial reporting and so on. Third, the basic technology of accounting calculation, the

4、end of the period, makes a trial balance sheet and closes account, prepares financial reporting and so on.管理会计本课程的主要内容包括管理会计的基本理论与方法的概论；战略成本控制；成本性态分析与本量利分析；经营决策；全面预算管理及预算编制；责任会计系统；绩效评价等。Management AccountingTheory and techniques of management accounting; activity, cost, cost drivers; costing and con

5、trol; CVP analysis; operation decision; capital budgeting, master budgeting; responsibility accounting; performance measurement, etc.财务管理本课程的内容是财务和会计知识体系中必不可少的一部分。主要内容有：公司财务的理论性框架，现金流估价、利息率和债券估价、股票估价、净现金价值和一些其他的投资方式；投资决策、资本资产定价模型，资本预算，资本结构决策，股利政策，短期财务规划。Financial ManagementThe content of this course

6、 is necessary fundamental knowledge for accounting and finance. The main content includes: the theoretical framework of corporate finance, Discounted Cash Flow Valuation, Interest Rates and Bond Valuation, Stock Valuation, Net Present Value and other Investment Rules, Making Capital Investment Decis

7、ions, Return and Risk: The Capital Asset Pricing Model (CAPM), Risk-Cost of capital and Capital Budgeting, Capital Structure, Dividends and Other Payouts, Short- Term Finance and Planning.中级财务会计本课程是会计专业的核心课程。本课程是在基础会计的基础之上，以财务会计目标为导向，财务报告的生成为主线，以四项基本会计假设为前提，以六个会计要素为依托，主要阐明工商企业的一般经济业务和会计事项的确认、计量、记录和报

8、告的财务会计基本理论和方法。通过这门课程的学习，学生应该掌握财务会计的基本理论和方法，熟练掌握处理会计业务的方法和在会计期末正确准备财务报表的方法。Financial AccountingThis course is one of the core courses of the Accounting Major. Based upon the course of “The Essentials of Accounting”, oriented to the objectives of financial accounting, centered with accounting reportin

9、g to outsiders, with the four basic accounting assumptions as prerequisite, with the six accounting elements as basics, this course is mainly on the general transactions and events of enterprises, and the basic theories and methods of the identification, measuring, recording and reporting. Through t

10、he study of this course, the students shall grasp the basic theories and methods of financial accounting, shall skillfully master the treatment of business transactions and accounting events, and shall, at the end of accounting period, prepare, correctly, the financial statements.成本会计本课程系统阐述了成本会计学的基

11、本理论和方法，包括成本核算、成本计划、成本控制、成本报表的编制和成本分析等内容。通过本课程的学习，学生应该掌握从事企业会计工作及其他管理工作所必须的成本会计理论知识和业务技能。Cost AccountingThis course systemically introduces the basic theories and method of cost accounting, including cost calculation, cost plan, cost control, cost report and cost analysis, etc. Through the study of this course, the students shall grasp the basic theories and skill of cost accounting in business accounting transactions and other management events.