会计英语教案
授课班级：10财务会计(2)班
课程类型： ∨理论课 □实践课
总学时：48
学分：3
使用教材：（主编、书名、出版社、出版时间）
列教材） 2011年1月第2版
教学方法、手段：讲授、讨论、练习
考核方式：考试
主要参考书目：
1．《会计专业英语》李惠主编 高等教育出版社 2000年第1版
2．《会计英语》 刘建华主编 清华大学出版社（高等院校“财会”专业系列教材 2009年7月第1版
3．《会计英语》胡锦祥主编 南开大学出版社（21世纪商务英语系列教材） 2008年9月第1版
1. Date: Feb. 14, 2012
Period: 2
Content：Unit 1 general introduction to financial accounting
Teaching aims:
1. learn the accounting equation
2. learn the meaning of each accounting element
3. learn to make entries in the T accounts and the ledger accounts using double-entry system
4. learn to journalize transactions and post them to the ledgers
5. know what financial statements look like
Teaching focus:
1. Key words and terms
2. the major words and phrases
accounting element
general introduction to accounting
Teaching difficulties:
the major words and phrases
accounting element
T accounts and the double-entry system
Teaching procedures:
Step 1:
1. key words and terms
accounting elements 会计要素
accounting equation 会计方程式（会计等式）
accounting payable 应付账款
accounts receivable 应收账款
asset n. 资产
chart of accounts 会计科目表
credit n. & vt. 贷方；贷记
debit n. & vt. 借方；借记
double-entry a. 复式的，复式记账的
entry n. 分录
journalizing n. 登日记账
owner’s equity 所有者权益
liability n. 负债
posting 过账
T account 丁字账户
Step 2:
introduction
To begin with, we’d like to make a general introduction to the essentials of accounting. Thus, accounting elements, accounting equation, T account and double-entry system, the ledger and chart of accounts, journalizing and posting are introduced in this unit. The purpose of this unit is to pave the way for the study of this course.
Step 3:
Section 1: Accounting equation and accounting elements
The accounting equation
Assets = Liabilities + Owner’s equity
Accounting elements
Accounting elements include asset, liability, owner’s equity, revenue, expense, and profit of a business.
