外研版财会专业英语教案 Unit 4 owner’s equity教案

 

Content：Unit 4 owner’s equity

1. learn how a partnership is organized

2. learn how to distribute partnership income

3. learn the accounting treatment for stocks

4. learn the accounting treatment for retained earnings

5.    the major words and phrases

6.    partnership

7.    accounting treatment for stocks

8.    accounting treatment for retained earnings

3.    the major words and phrases

4.    the stocks

Step 1:

Corporate accounting

Corporation:

They are separate legal entities, with the rights and responsibilities of a person, such as entering into contracts, suing and being sued in its own name, buying and selling, or owning property.

股份公司是独立的法人实体,拥有和人一样的权利和责任,如签订合同,用自己的名义起诉和被起诉,买进和卖出

the characteristics of a corporation

1.It is the limited liability of stockholders

   股东的有限责任

2. Its continuous existence 持续经营

3. It is the ease of raising large amounts of capital容易筹得大量资本

4. It the corporations are separately taxed from their owners, there fore the portion of corporate profits are taxed twice.股份公司和所有者被分开征税

5. It the corporations are strictly regulated and closely monitored by the governments

股份公司受政府的严格监管

The characteristics of the common stock

it is the most important type of stock, 1) vote in the election of directors from whom the board of directors is organized 2) make certain important

 corporate decisions 3) participate in the distribution of profits 4) purchase future stock issues 5) share in assets upon liquidation

普通股是最重要的股票,持有普通股,股东有权投票选举组成董事会的董事,制定某些重要的公司决策, 参与公司利润分配,购买未来发行的 股票,以及在清算时分享公司资产

The difference between the common stock and preferred stock

The preferred stock that does not carry voting rights but does take preference over common stock in several aspects, 1)prior claim against earnings, Prior claim to assets upon liquidation, call privilege, conversion privilege.

比普通股具有优先权,比如,优先获得收益 的权利,优先获得清算资产的权利,赎回权,兑换特权

accounting for retained earnings

库存股的核算 :When a corporation wants some of its stock back from

 investors, it may purchase some of its outstanding stock.

 当股份公司想从投资者手中收回其股票时,它可以买回一部分流通在外股票

Reasons:

1. the management may want the stock to be used as bonus or stock-option plan for employees

   首先,管理部门想把该股票作为对员工的补贴或购股选择权

2. The management may feel that the stock is traded at an unusually low price.

    管理部门可能觉得股票交易价格异乎寻常地低

3. The corporation may want the stock for use in purchasing another company公司需要这些股票来购买另一家公司

4. The corporation may want to increase reported earnings per share by reducing the number of shares of stock outstanding公司想通过减少在外股数提高其每 股收益

Retained earnings represent the stockholders’ claim to the assets of the corporation resulting from profitable operations.留存收益的核算:留存收益代表股东对股份公司来自盈利经营的资产的索取权

Step 2:

Earnings per share is the amount of income earned by each share of a

 company's outstanding common stock.每股收益是公司每股在外普通股所赚得的收入额

每股收益 =(净利润-优先股股息)/流通在外普通股股数

After learning the accounting for the earning per share, then the teacher will give the Ss some exercises to finish, so that they can know better about the calculation of the EPS.

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.

 

 文本框、框图、表格、图形、特殊符号等网页状态下无法正确显示，全册排版WORD教案，请到http://xiongyue.taobao.com购买，详情咨询店主。