外研版财会专业英语教案 Unit 5 revenue教案

字号：T|T

Date: Apr. 7
Period: 2
Content：Unit 5 revenue
Teaching aims:
1. learn the basic concepts relating to revenue recognition
2. learn how revenue is realized
3. learn the accounting treatment for revenue
Teaching focus:
1. the major words and phrases
2. revenue recognition
3. accounting treatment for revenue
Teaching difficulties:
1. the major words and phrases
2. accounting treatment for revenue
Teaching procedures:
Step 1: words and phrases
First, let the Ss learn some new words and phrase and the expression in this unit.
Step: Accrual basis of accounting
It states that revenue is recognized when earned, regardless of when cash is actually received. The central is the realization concept and the matching concept.
权责发生制规定收入在赚得的时候就被确认，不管现金实际上什么时候收到 ,权责发生制的核心是收益实现概念和配比概念
The cash basis accounting
It requires that sales are recorded whenever cash is received. Costs are subtracted from sales when they are paid for by cash disbursements.
现金收付制要求收到现金时才将收入入账, 同样,当支出现金时,成本才从收入中减掉
Revenue recognition
Revenue is recognized when goods are delivered to customers or services are performed.
收入是在商品交付给客户或服务已经被提供的时候才予以确认的
The principles of the revenue
1). The conservatism concept
谨慎性原则
2). The realization concept
收入实现原则
3).The matching concept
配比原则
The conservatism concept
As the FASB(financial accounting standards board) says, prudent reporting based on a healthy skepticism builds confidence in the results and, in the long run, best serves all of the divergent interests of financial statement users.
《企业会计准则》规定:企业对交易或者事项进行会计确认,计量和报告时应当保持谨慎,不应高估资产或者收益,低估负债或者费用
The realization concept
It refers to inflows of cash or claims to cash arising from the sale of goods or services.
收入的实现是指现金的流入或由于销售商品或服务而产生的对现金的索取权
And it also states that the amount recognized as revenue is the amount that is certain to be realized. the customers are certain to pay. and it allows less amount of revenue to be recognized as ti is in the case of discount sales.
同时它也规定被确认为收入的金额应为确定能实现的金额，也就是说，客户肯定会支付，收入实现原则也允许按较低款额确认收入
The matching concept
Sales have two aspects: a revenue aspect reflecting an increase in retained earnings equal to the amount of revenue realized, and an expense aspect reflecting the decrease in retained earnings because the asset has left the business.
销售包括两个方面: 收入和费用, 收入表明已实现的收入的金额即留存收益的增加,费用表明因资产从企业流失而造成的留存收益减少

Date: Apr. 11
Period: 2
Content：Unit 5 revenue
Teaching aims:
1. learn the basic concepts relating to revenue recognition
2. learn how revenue is realized
3. learn the accounting treatment for revenue
Teaching focus:
4. the major words and phrases
5. revenue recognition
6. accounting treatment for revenue
Teaching difficulties:
3. the major words and phrases
4. accounting treatment for revenue
Teaching procedures:
Step 1: accounting for revenue from sales of goods
Revenue can be recorded when goods are delivered or title to goods is transferred to the buyer, thus earning is realized.
在交货或货物的所有权被转移给买方时,收入可被入账
Step 2: accounting for receivables
It can be recorded when earning is realizable, therefore a receivable arising from the sale of goods is generally recognized.
收入可在实现时入账, 因此发生于销售商品时的应收款项一般都予以确认
Step 3: accounting for discounts
There are two types of discounts: trade discount and cash ( or sales ) discount.
核算折扣形式有两种:商业折扣和现金折扣
Trade discount is the reduction of the “ list” sales price and consequently the customer is actually charged at the “ net “ sales price which is the amount the seller records as sales revenue.
销售折扣,商业折扣是销售价格的降价因而客户实际被收取的价格经常是销售价,销售净价是销售商作为销售收入的入账数据
A cash discount is offered to encourage customers for prompt payment. A cash discount may be shown as 2/10, n/30, 2% discount if paid within 10 days, net amount due in 30 days.
现金折扣是为了鼓励客户尽快付款的,现金折扣可以用 2/10, n/30 表示: 如果10 日内付款可享受 2% 的折扣,超过 10 天将支付全额付款,期限30 天
accounting for sales returns and allowances. In the normal course of business, part of goods will be returned by customers and some allowance will have to be made due to such matters as goods damaged, spoiled, or defective or incorrect goods shipped. When goods are returned or an allowance is necessary, net sales and accounts receivable are reduced.
在正常的商业运作中,客户会退回部分商品,或者商家因商品损坏, 残次或发货错误,必须给客户以折让, 当货物被退回或者必须给予折让时,销售净额以及应收,账款都减少了
Step 4: 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.