外研版财会专业英语教案 Unit 7 profit教案

字号：T|T

Date: May.2
Period: 2
Content：Unit 7 profit
Teaching aims:
1. learn the definition of profit and other relevant terms
2. learn the calculation and reporting of net income
3. learn the distribution of net income
Teaching focus:
1. the major words and phrases
2. profit
3. net income
Teaching difficulties:
1. profit
2. calculation of net income in businesses of different types
3. accounting for profit
Teaching procedures:
Step 1: words and phrases
First, let the Ss learn some new words and phrase and the expression in this unit.
Step 2:
Profit: it is the overall measurement of a business’s performance. It reflects the business’s accomplishments in its efforts to operate during a certain period.
Net income: net income is the net increase in owner’s equity
Gross margin: it also called gross profit; it is the margin for products that are sold before deducting the operating expenses.
Calculation of net income in businesses of different types:
Two step process: first subtracting the cost of goods sold from revenues generated form sales to arrive at gross margin and then subtracting operating expenses form gross margin to determine net income.
Retained earnings: the amount of accumulated earnings is called retained earnings, with capital stock, make up the corporation’s total owner’s equity.
Step 3: accounting for profit
Reporting of profit from major operations
1. by reporting via a primary income statement
2. by reporting via a classified income statement
reporting of other revenues and expenses
the accountant should also report other revenues and expenses, this allows the reader to see the profitability of the business more clearly.
Accounting for income taxes: income taxes also affect the net income taxes are to be deducted form taxable income which is the amount reported to taxing authorities.
Distribution of profit: distribution of profit in a proprietorship and a partnership
Distribution of profit in a corporation
Step 4: reviewing
After studying this unit, the teacher will review the whole unit in some details, so that the students can know better about the knowledge of this unit.
Step 5: exercise
After the teacher let the Ss learn the words and phrases, and then analysis the definition of the accounting, and the accounting elements, then the teacher will give the Ss some time to do the exercise, so that they can know better about the knowledge.
课后教学效果自评:
This class finished basically according to the teaching plan. Most students answered the questions actively and finished carefully the tasks the teacher gave. Students can grasp the important points of this class.