财务会计-Financial Accounting 4-Adelphi University-Sam Yang

精心整理

页脚内容 ccount?帐户

Accounting?system?会计系统?

American?Accounting?Association?美国会计协会?

American?Institute?of?CPAs?美国注册会计师协会?

Audit?审计?

Balance?sheet?资产负债表?

Bookkeepking?簿记?

Cash?flow?prospects?现金流量预测?

Certificate?in?Internal?Auditing?内部审计证书?

Certificate?in?Management?Accounting?管理会计证书?

Certificate?Public?Accountant注册会计师?

Cost?accounting?成本会计?

External?users?外部使用者?

Financial?accounting?财务会计?

Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测?

Generally?accepted?accounting?principles?公认会计原则?

General-purpose?information?通用目的信息

Government?Accounting?Office?政府会计办公室?

Income?statement?损益表?

Institute?of?Internal?Auditors?内部审计师协会?

Institute?of?Management?Accountants?管理会计师协会?

Integrity?整合性?

Internal?auditing?内部审计?

Internal?control?structure?内部控制结构?

Internal?Revenue?Service?国内收入署?

Internal?users?内部使用者?

会计学院

211

《财务管理学》课程中英文简介

Corporate Finance

课程代码：040013A/040013B Course Code：040025A/040015A

/040012B 040025A/040015A /040012B 040025A/040015A

课程名称：财务管理学 Course Name：Corporate Finance

学 时：48/32/80 Periods：48/32/80

学 分：3/2/5 Credits：3/2/5

考核方式：考查/考试 Assessment：Inspection/Examination

先修课程： Preparatory Courses：

成本管理会计学（上）MA1 Management AccountingⅠ

本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。先修课程为管理会计基础（MA1）。

该课程主要包括以下内容：（1）财务管理学简介； （2）财务环境和其组成要素分析。（3）证券估价。（4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。（5）战略决策——资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。（6）战略决策——资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。（7）经营决策——营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。（8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial finance with

1 Financial Accounting Course Design (Sixth Edition, English

version)

1. Overview

The Financial Accounting course is designed to provide

students with a strong foundation in the principles of

accounting and financial reporting. This course provides an

understanding of the role of financial information in

decision making and introduces the basic concepts of

financial statements and their interpretation. The course

will cover the techniques used in financial analysis,

budgeting, cost analysis, and financial reporting.

This course is designed for undergraduate students

majoring in accounting, finance, or business. The course is

required for all students in these programs.

2. Course Objectives

Upon completion of this course, students should be able to:

• Understand the role of accounting in business and

精品好资料——————学习推荐

1 / 24 1.Accounting(会计)

The process of indentifying,recording, summarizing and

reporting economic information to decision makers.

2.Financial accounting(财务会计)

The field of accounting that serves external decision

makers,such as stockholders,suppliers, banks and government

agencies.

3.Management accounting(管理会计)

The field of accounting that serves internal decision

makers,such as top executives,department headsand people at

other management levels within an organization.

4.Annual report(年报)

A combination of financial statements,management discussion

and analysis and graphs and charts that is provided annually to

investors. 精品好资料——————学习推荐

2 / 24

5.Balance sheet (statement of financial position,statement of

financial condition)(资产负债表)

A financial statement that shows the financial status of a