外研版财会专业英语教案 Unit 6 costs and expenses教案

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Date: Apr. 17
Period: 2
Content：Unit 6 costs and expenses
Teaching aims:
1. learn the difference between costs and expenses
2. learn how to recognize costs and expenses
3. learn how to account for costs
4. learn how to account for expenses
Teaching focus:
1. the major words and phrases
2. expenses
3. costs
Teaching difficulties:
1. expenses
2. costs
3. accounting for costs
Teaching procedures:
Step 1: words and phrases
First, let the Ss learn some new words and phrase and the expression in this unit.
A batch of , component, cost accounting, cost measurement,
cost of goods available for sale
Cost of goods manufactured
Delivery wages expense
Direct cost
Direct matching direct material
Expense recognition
General and administrative cost
In monetary terms
Income taxes expense
Step 2:
Expenses:
They are the decrease in owner’s equity caused by the business’s revenue-producing operations.
Costs: it is a measurement, in monetary terms, of the amount of resources used for business purpose.
Full cost: it means all the resources used. It is the sum of direct costs plus a fair share of applicable indirect costs.
Direct and indirect costs: they are items that are specifically caused by the product.
Product cost: it is the most common cost of a product.
Nonproduction costs: they are also called period costs.
Expenditure: it is a decrease an asset(usually cash) or an increase in a liability( often accounts payable ) connected with the incurrence of a cost.
Step 3: 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.

Date: Apr. 18
Period: 2
Content：Unit 6 costs and expenses
Teaching aims:
1. learn the difference between costs and expenses
2. learn how to recognize costs and expenses
3. learn how to account for costs
4. learn how to account for expenses
Teaching focus:
4. the major words and phrases
5. expenses
6. costs
Teaching difficulties:
4. expenses
5. costs
6. accounting for costs
Teaching procedures:
Step 1:
Disbursement: it is the payment of cash, cash expenditure is a disbursement, but so is any cash payment.
Period costs: in a manufacturing company they include all of the nonproduction costs. These expenses are called period costs.
Step 3: accounting for expenses
1. cost of goods sold: it includes the costs related to the products or services sold.
2. selling expenses: they are such expenses as sales salaries ecpense, advertising expense, delivery wages ecpense, shipping supplies expense.
3. general and administrative expenses: it refer to office salaries expense, research and development expense, insurance expense, depreciation expense, training expense, bad debt expense, office supplies expense, tax expense.
4. other expenses: they involve interest expenses and miscellaneous expenses.

Date: Apr. 25
Period: 2
Content：Unit 6 costs and expenses
Teaching aims:
1. learn the difference between costs and expenses
2. learn how to recognize costs and expenses
3. learn how to account for costs
4. learn how to account for expenses
Teaching focus:
7. the major words and phrases
8. expenses
9. costs
Teaching difficulties:
7. expenses
8. costs
9. accounting for costs
Teaching procedures:
Step 1: 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 2: 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.