会计英语课程

会计英语教学方法初探摘要：为了适应会计国际化趋同对会计人才提出了新要求，会计英语这一课程应运而生。

本文针对会计英语课程在教学过程中面临的一些问题，从提高学生学习信心与学习兴趣，帮助学生掌握并熟悉英语专业词汇和会计术语以及用英语进行简单的会计业务操作三个方面提出教学方法的可行性方案，以期为会计英语教学工作提供一些思路。

关键词：会计英语；教学方法；国际化会计英语，作为新时期为适应会计国际化趋同对会计人才提出的新要求而应运而生的一门会计专业课程，今天已越来越受到关注与重视。

事实上，会计英语的教学既为我国会计人才了解国际会计提供了有力支持，又为国际会计了解中国打开了一扇窗。

在我国会计与国际会计的交流中起到了良好的促进作用。

目前，在各大职业教育院校中，会计英语的教学工作已广泛开展起来，但是由于会计英语课程自身的特点，导致在教学过程中仍存在较多的问题。

由于会计专业英语实用性较强，且涉及广泛的经济管理知识，学生普遍反映这门课程“既重要，又难学”。

总结起来，学生学习过程中的问题主要集中在两个方面。

一方面，学生英文水平不过关，包括基础英文水平及专业英文水平；另一方面，学生的会计相关基础知识不过关，包括对我国会计中相关经济业务的处理不熟悉，以及在对会计英语教学中涉及到的国际会计准则与我国会计准则差异的理解上不到位。

笔者有若干年从事会计专业英语教学的经验，并在教学过程中始终坚持摸索与创新，取得了一定的成效。

现对教学中使用的教学方法进行总结。

一、致力于提高学生学习信心与学习兴趣的教学方法在教学过程中，我们发现：高职高专层次的学生英语水平普遍不高，在一个班级中，通过大学英语四级的学生屈指可数，即使是学校一直要求的英语B级，很多同学也一直无法顺利通过。

在过去英语学习过程中，表现平平的成绩或者一些失败的经历，让部分学生本能的认为自己英语不好，没有办法顺利完成与英语有关的课程，从而对会计英语的学习失去信心从而加以排斥，更无兴趣可言。

高职高专《会计英语》教学体会【摘要】在国际经济一体化的推动下，包括会计在内的商务交流越来越多地需要用英语进行，会计英语的重要性就显得更加突出。

会计英语课程的开设正是为了适应这一需要。

但是，由于该课程实用性较强，涉及的专业较广泛，加上有些教师对会计英语这门课存在一些不恰当的认识，当前会计英语教学效果并不理想。

【关键词】会计英语教学质量随着经济的全球化发展和我国加入世界贸易组织及改革开放的深入，大量的外商相继在中国投资设立企业，开展业务活动。

会计英语作为专业知识与英语语言工具的联结点，它既要求学生熟练掌握会计专业的基本概念、基础理论和会计方法，同时又要求学生能够运用外语语言工具，借以了解国际会计理论和实务，拓展专业知识。

高职院校会计英语课程教学大纲要求学生掌握一定量的专业词，具有用英语阅读有关专业文章的能力以及处理财会业务的能力。

这就是说会计专业英语的基本教学目标至少有以下三个：（1）掌握英文专业词汇和会计术语；（2）能对英语资料进行正确的翻译，为学习国际会计理论和实践的最新进展奠定基础；（3）了解英语语言环境下基本会计业务的处理和会计报表，能用英语进行简单的会计业务操作。

一、会计英语教学中出现的问题（一）教材难度大任何一门课程的开设都离不开教材的选择，目前《会计英语》教材并不多，且教材内容难易程度和形式几乎没有太大差异，会计内容都是原版英语，对于英语基础差的高职高专学生来说难度较大。

教材内容枯燥的定义和概念化，完全是中文版的翻译件，如此多的会计专业词汇只能使学生记忆起来相当困难。

（二）师资匮乏目前，在大部分高职院校中承担会计英语课程的教师有两类，一类是英语专业教师讲授会计英语课程，这就必然导致机械的翻译课本，因为过深的理论计算等知识英语专业教师无法解释清楚；二是会计专业教师讲授会计英语课程，但该类教师英语底子薄，发音不准，不但不能提高学生的英语听说能力，反而容易误导学生。

（三）学生英语基础差，学习兴趣不浓厚当前的会计英语的教学效果并不理想，其首要原因在于学生的学习兴趣不高。

《财会英语》课程教学大纲课程编码：12120204305课程性质：专业选修课学分：2课时：36开课学期：第六学期适用专业：财务管理一、课程简介《财会英语》课程是会计学专业学习和掌握会计专业术语和西方财务会计基本内容的主要课程。

本课程的任务与目的是在学生有一定大众英语和会计专业背景知识的基础上，进一步掌握会计方面的专业术语和专业知识，学习会计业务中常用的英语词汇、句型和表示法，能够在会计工作中运用英语。

以此拓宽学生的就业途径，提高学生在社会上的竞争力。

二、教学目标通过本课程教学，使学生掌握财务会计中相关专业术语的英文表达，学会运用英语处理常规的经济业务，提高其英文会计文献的阅读水平和潜在发展能力，以满足当前会计国际化的要求。

通过本课程的教学应实现以下目标：（1）掌握相关的专业词汇及其缩写形式；（2）掌握会计英语的基本语法特点和会计英语的基本写作技巧；（3）能够流利阅读、翻译及赏析简单的会计英语文献；（4）能简单地进行英文写作。

三、教学内容（一）chapter 1 An introduction to accountingMain contents：accounting is an information system；understand the financial statements；accounting elements and using the accounting equation；ethics in accountingTeaching requirements：understand an information system of accounting；understand financial statements；use the accounting elements and equation；understand accounting and its environmentKey and difficult points：understand an information system of accounting；understand financial statementsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrangestudents to do some appropriate exercises and self-extending reading after class.（二）chapter 2Recording transactionMain contents：economic events and business documents;T accounts and debit & credit；journalise and post transactions；use the information –debit ratio Teaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratioKey and difficult points：economic events and business documents；T accounts and debit & creditTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（三）chapter 3Adjusting the accounts, preparing the statements and completing the accounting cycleMain contents：adjusting the accounts;adjusted trial balance and preparation of financial statements；closing entries；post-closing trial entries ；classification of balance sheet itemsTeaching requirements：understand an information system of accounting ；understand financial statements；use the accounting elements and equation；understand accounting and its environmentKey and difficult points：understand an information system of accounting ；understand financial statementsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（四）chapter 4Accounting for merchandising enterprisesMain contents：service enterprise versus merchandise concern;purchase ,sales revenues and cost of goods sold ；j worksheet for a merchandising enterprise and closing entries；special journalsTeaching requirements：understand purchase ,sales revenues and cost of goods sold；process worksheet for a merchandising enterprise and closing entries ；Key and difficult points：purchase ,sales revenues and cost of goods sold ；worksheet for a merchandising enterprise and closing entriesTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（五）chapter5Accounting for cash temporary investments and receivables Main contents：cash ,cash equivalents and liquidity;the petty cash fund；reconcile the bank balance；credit sales and bad debts；converting receivables into cash；Teaching requirements：understand cash ,cash equivalents and liquidity；understand the petty cash fund；reconcile the bank balance；understand credit sales and bad debts；Key and difficult points：cash ,cash equivalents and liquidity；the petty cash fund；reconcile the bank balance；credit sales and bad debtsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Inventories and cost of goods soldMain contents：cost to be included in inventories;inventory system；inventory cost flow assumption；valuating inventory using LCM method ；inventory estimate methodTeaching requirements：determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory ；valuate inventory using LCM method ；estimate the cost of ending inventoryKey and difficult points： determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory using；valuate inventory using LCM method；estimate the cost of ending inventoryTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（七）chapter 7Long-term assetsMain contents：long-term investment ;acquisition of fixed assets；depreciation；disposal of plant assets；accounting for natural resources ,intangible assets Teaching requirements：understand and classify the long-term assets ；understand and compute the depreciation；account for natural resources ,intangible assets；journalise and post transactions ；use the information –debit ratio Key and difficult points：accounting for the long-term investment； computing the depreciation；accounting for natural resources ,intangible assets Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（八）chapter 8Current and long-term liabilitiesMain contents：the nature of liabilities;current liabilities；non-current liabilitiesTeaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratioKey and difficult points：understand the current and non-current liabilities Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrangestudents to do some appropriate exercises and self-extending reading after class.（九）chapter 9Owner’s equityMain contents：corporate capital;treasury stock；retained earningsTeaching requirements：distinguish the differences between a loan and an investment；understand the treasury stock； understand corporate dividends and stock splits；journalise and post transactions ；use the information –debit ratio Key and difficult points：the treasury stock；corporate dividends and stock splitsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises andself-extending reading after class.四、课时分配五、课程考核与成绩评定1.考核方式：考试；笔试；闭卷。

附件8Intermediate Financial Reporting 2课程编号：041184A课程类型：□通识教育必修课□通识教育选修课■专业必修课□专业选修课□学科基础课总学时：64讲课学时：64实验（上机）学时：学分：4适用对象：Undergraduate students先修课程：Intermediate Financial Reporting 1 or equivalent post-secondary courses in intermediate financial accounting, introductory management accounting, statistics and economics一、教学目标（黑体，小四号字）Intermediate Financial Reporting 2 is the third in a sequence of four courses in the financial accounting stream in the CPA Canada prerequisite education program (PREP). It is an intermediate financial accounting course that builds on the basic understanding of financial accounting that you have acquired in previous financial accounting courses. The primary aim of this course is to assist you in:➢Developing professional competence and skills that will enable you to prepare financial statements, focusing mostly on the liabilities and owners’equity elements of the statement of financial position➢Choosing appropriate financial accounting and reporting policies in bothspecific and general circumstances determine the substance of a businesstransaction➢Critically assessing the ability of the IFRS framework to reflect its substance ➢Analyzing a financial accounting situation, identify issues and alternatives ➢Formulating recommendations using ethical, professional judgment. This course integrates the use of computer software to solve accounting problems.二、教学内容及其与毕业要求的对应关系（黑体，小四号字）The objective of the Intermediate Financial Reporting 2 is to provide candidates with a complete understanding of the most fundamental concepts in financial accounting and reporting, focusing on the liabilities and equities side of the statement of financial position. Technically complex accounting issues are introduced. The module provides many opportunities for candidates to consider the audit, tax, finance, and performance management implications of financial accounting and reporting issues. Candidates gain an appreciation of how financial accounting integrates with decision-making and strategies through case scenarios that provide a rich professionalcontext.与毕业要求的对应关系：1.本课程涵盖了负债、所有者权益、所得税会计、租赁、养老金会计、每股盈余、会计政策、会计估计变更和前期差错更正、现金流量表等相关内容，通过本课程的学习，学生能够掌握相关较为复杂的经济业务的核算方法2.涵盖相关的会计理论的内容，提高毕业生理论水平；培养学生独立思考的能力，扩大就业半径。