外研版财会专业英语教案 Unit 2 assets教案

字号：T|T

Date: Feb. 29
Period: 2
Content：Unit 2 assets
Teaching aims:
1. learn the procedures used to control and account for cash
2. learn the accounting for accounts receivable and uncollectible accounts
3. learn to calculate the inventory
4. learn the accounting treatment for long-term assets
Teaching focus:
1. the major words and phrases
2. accounting for cash
3. accounts receivable
4. inventory
5. accounting treatment for long-term assets
Teaching difficulties:
1. the major words and phrases
2. calculate the inventory
Teaching procedures:
Step 1: words and phrases
First, let the Ss learn some new words and phrase and the expression in this unit
现金 Cash
银行存款 Cash in bank
现金等价物 cash equivalents
银行汇票 Bank draft
信用卡 Credit card
短期投资 Short-term investments
股票 stock
债券 bonds
基金 funds
应收账款 Accounts receivable
应收票据 Notes receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
坏账准备 allowance for bad debts
预付项目 prepaid
存货 Inventories
原材料 Raw materials
低值易耗品 Low-value consumption goods
半成品 Semi-Finished goods
产成品 Finished goods
商品进销差价 Differences between purchasing and selling price
本金 Principal
利息 Interest
证券交易所 Securities Exchange
asset n. 资产
enterprise n. 企业
tangible assets 有形资产
economic benefit 经济利益
rental n. 租赁，租金额
administrative 管理的，行政的
accounting year 会计年度
fixed assets 固定资产
property n. 财产，地产，资产
warehouse n. 库房
exchange n. 交换
issuance of securities 发行股票
donation n. 捐助
long-term assets 长期资产
economic value 经济价值
useful life 使用寿命
original cost 原始成本
historical cost 历史成本，原始成本
actual cost 实际成本，原始成本
additional cost 附加费用
expenditure n. 支出，花费，开销
net salvage value 净残值
depreciation rate折旧率
intangible assets 无形资产
identifiable a.可以确认的
physical substance 实物形态
privilege n. 特权，特别待遇
finite intangibles 使用寿命有限的无形资产
indefinite intangibles 使用寿命不确定的无形资产
franchise n. 特许权，公民权
license n. 营业执照，许可证
Internet domain name 互联网域名
construction permit 建筑许可证
assessed value 评估价格
amortization n. 摊销
impairment test 减值测试
amortization charge 摊销费
profit and loss 损益
provision n. 条款，规定
common practice惯例
depreciable amount应计折旧额
disposal n. 处置，处理
deduct vt. 扣除
sum-of-the-years-digits method 年数总和法
conservative a. 保守的，守旧的
depreciation expense 折旧费
depreciation charge 折旧费
wear and tear 磨损，损耗
step 2: Accounting for cash
The major tasks in accounting for cash:
1. Controlling and safeguarding cash
现金的管理与控制
2. Recording and processing cash transactions
记录并处理现金业务
3.Preparing bank reconciliation
编制银行存款余额调节表
The purpose of controlling and safeguarding cash is :
 To prevent losses by theft or fraud
防止盗窃或诈骗所造成的损失
 To provide accurate accounting of all inflows, outflows, and balances of cash
提供现金的所有的流入,流出及余额的准确核算
 To maintain a sufficient balance of cash on hand for daily use, current financial operations and payment of liabilities
保证足够的现金余额供日常使用, 本期财务经营, 偿付债务
 To prevent large amounts of idle cash from accumulation on hand
防止过量的闲置资金在手中堆积
Three important controls:
The handling of cash be separated from the recording of cash
现金的经手与现金的记录要分离
Require all cash receipts be deposited daily in bank accounts
每日所有的现金收入都存到银行的账户里
Require all cash expenditures (except those paid out of petty cash) be made with pre-numbered checks and filed in sequence
所有的现金支出 (除用备用金做出的支出外) 要通过事先编号的支票做出,并按序号备案

Date: Mar. 6
Period: 2
Content：Unit 2 assets
Teaching aims:
1. learn the procedures used to control and account for cash
2. learn the accounting for accounts receivable and uncollectible accounts
3. learn to calculate the inventory
4. learn the accounting treatment for long-term assets
Teaching focus:
6. the major words and phrases
7. accounting for cash
8. accounts receivable
9. inventory
10. accounting treatment for long-term assets
Teaching difficulties:
3. the major words and phrases
4. calculate the inventory
Teaching procedures:
Step 1: Special journal
it is designed to record a specific group of repetitive transactions
(cash receipts, cash disbursements, payrolls, sales on account, purchases on account)
特种日记账是为了记录重复性交易而设置的,比如现金收入,现金支出,工资表, 赊销,赊购等
Step 2:
现金支出日记账
日期说明过账证明支票号码现金
借方应付账
款贷方杂项贷方
1 月 4 日
30
30
31
31
31 材料采购
房租费用
工资费用
弗拉欧家具公司
银行服务费
个人提款 125
501
502
√
509
302 1
2
3
4
5
6 700
600
800
1600
23
470

1600

700
600
800

23
470
Step 3:
Bank statements
 The cash balance from the beginning of the month, all the deposits and payments recorded during the month, the amounts of the checks processed, and the ending balance, cancelled checks and other documents.
 月初现金余额, 所有的月度存取记录,受理的支票金额以及期末余额,被撤销的支票及其他凭证
The reconciling items
1. Those on the depositor’s books but not recorded by the bank, including outstanding checks( issued by the business but not yet presented to the bank for payment), depsit in transit( cash receipts recorded by the business but too late to be deposited in the bank) and book errors( errors in bookkeeping)
储户的账面上有记录而银行未入账,其中包括未兑现支票(由企业签发但尚未提交银行付款),及账面错误(簿记错误)
2. Those on the bank statement but not on the depositor’s books, including service charges( amounts deducted by the bank for bank services), NSF checks, collections( receivables collected by the bank but not yet recorded in the book of the business) and bank errors
银行对账单上有记录,而储户账面上没有记录,包括银行服务费 (银行因其服务而扣除金额), 存款不足支票,收款 (由银行收取的应收款项,但尚未记入企业的账面上)及银行的差错
cash equivalents
Cash equivalents are assets that are readily convertible into cash, such as
money market holdings, short-term government bonds or treasury bills,
marketable securities and commercial paper.

Date: Mar. 7
Period: 2
Content：Unit 2 assets
Teaching aims:
1. learn the procedures used to control and account for cash
2. learn the accounting for accounts receivable and uncollectible accounts
3. learn to calculate the inventory
4. learn the accounting treatment for long-term assets
Teaching focus:
11. the major words and phrases
12. accounting for cash
13. accounts receivable
14. inventory
15. accounting treatment for long-term assets
Teaching difficulties:
5. the major words and phrases
6. calculate the inventory
Teaching procedures:
Step 1: Accounts Receivable
Accounts receivable:
It is short-term assets that arise from credit sales to customers, these assets are usually converted to cash within 10 to 60 days.
应收账款是向客户赊销而产生的短期资产,这些资产通常于 10 至 60 天内变现
 Accounts receivable are very liquid assets, usually being converted into cash within a period of 30 to 60 days.
 Accounts receivable from customers (and notes receivable as well) classified as current assets appear in the balance sheet immediately after cash and cash equivalents.
Step 2:
Two ways to account for uncollectible accounts:
 The direct write-off method
 The allowance method
坏账的核算有两种方法: 直接冲销法和备抵法
How is the Amount of Allowance for Doubtful Debts Estimated
 The most logical way to estimate bad-debt is to examine the business’s past records. There are two basic ways to estimate bad-debt:
 (1) percent of sales method
 (2) Aging of accounts receivable method
Step 3: Inventory accounting
 Inventory: inventory is the name given to goods that are either manufactured for sale or purchased for resale.
存货是用于销售的制成品或用于再销售的所购商品的一个名称 .
 Inventory refers to various assets that are stocked for the purpose of sale, production or consumption during the process of the production and operation for a business.
 there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.
原料,在产品, 产成品
 Two major ways to account for inventory and cost of goods sold:
Perpetual inventory method and periodic inventory method
核算存货及销货成本主要有两种方法:永续盘存法和实地盘存法
Step 4: Four Common Inventory Cost Flow Methods
 1. specific identification;
个别计价法
 2. first-in, first-out (FIFO);
先进先出法
 3. last-in, fast-out (LIFO);
后进先出法
 4. weighted-average.
加权平均法
Specific identification
 Specific identification is usually used when a company buys goods that are easy to identify.
当企业购进容易辨认的商品时通常采用个别计价法
 Computers, airplanes, ships can serve as examples.
First-in, first-out (FIFO)
 first-in, first-out sets that the cost of the items purchased first must be assigned to the cost of goods sold
单位商品按照进货的顺序出售即购进最早的商品最先销售
Last-in, first-out (LIFO)
 last-in, first-out assumes that the cost of the goods purchased last is charged to the cost of goods sold
后进先出法是指最近购进的商品最先销售
Step 5: Accounting for long-term assets
 Long-term asset:
it is economic resources that are owned for more than one year. They possessed for business operations, not for direct sales.
非流动资产是拥有一年以上的经济资源,是用于经营而非直接销售的
Types of them: land, plant, building, equipment, trucks, furniture, goodwill, patents, copyrights, licenses, franchises, goodwill, oil wells, mineral deposits, gravel deposits, timber tracts
土地,厂房,建筑物, 设备,车辆,家具,商誉,专利,版权,许可证,专营权,油井,矿藏,砾石矿,伐木道路

Date: Mar. 14
Period: 2
Content：Unit 2 assets
Teaching aims:
1. learn the procedures used to control and account for cash
2. learn the accounting for accounts receivable and uncollectible accounts
3. learn to calculate the inventory
4. learn the accounting treatment for long-term assets
Teaching focus:
16. the major words and phrases
17. accounting for cash
18. accounts receivable
19. inventory
20. accounting treatment for long-term assets
Teaching difficulties:
7. the major words and phrases
8. calculate the inventory
Teaching procedures:
Step 1: accounting for tangible assets
 Accounting for property, plant and equipment
Four major elements:
 1. accounting for asset acquisitions
资产取得的核算
 2. accounting for depreciation 折旧的核算
 3. accounting for maintenance
维护,修理, 改进的核算,
 4. accounting for the sale or disposal of an asset
资产清理的核算
accounting for asset acquisitions
 Assets acquired by purchase
通过购买取得资产
 Assets acquired by a basket purchase
通过一揽子购置取得资产
 Assets acquired by leasing
通过租赁的方式取得资产
accounting for depreciation
 Accounting for depreciation is the way allocate the cost of an asset over its useful life span
折旧的核算就是将资产的成本在其使用年限内进行分配
 Straight-line depreciation method
直线折旧法
 Units-of-production depreciation method
产量单位折旧法
Straight-line depreciation method
 It assumes that an asset will be used evenly over the periods for its life
直线折旧法假设资产在其使用年限内将被平均使用
 计算年度直线折旧的公式如下:
年折旧费 =(成本-残值)/预估使用期限 (年)
Units-of-production depreciation method
 It allocates an asset’s cost on the basis of use rather than time. When an asset usage varies from year to year, this depreciation method is adopted.
 按照资产的用量而非时间对一项资产的成本进行分配,当一项资产每年的使用情况都不一样时,便采用这种折旧法
 产量折旧法的公式如下:
当年折旧费用 =(成本-残值)(年度单位产量)/预估单位寿期
accounting for maintenance, repairs, and improvements
 Two types of expenditures on the repairs and improvements:
Ordinary expenditures
Capital expenditures
第一种是为修理,维护,小改进的一般性支出,因为这种支出仅使当期受益,所以作为费用核算,另一种是资本支出,这种支出可延长或强化资产的使用期限, 这种支出被加到资产的成本上,而不是作为本期费用入账
accounting for long-term investment in securities

 It include investments in bonds and stocks
包括证券及股票投资
There are two kinds of such investments
1. held-to-maturity securities which are debt securities
持至到期的债券,它们属于债务证券
2. Available-for-sale securities which are debt and equity securities
可供出售的债券,它们属于债务证券和权益证券
accounting for intangible assets
 Amortization
The expense recognition process for intangible assets is called amortization
对无形资产的费用进行确认的过程被称为摊销
Straight-line amortization is usually used for intangible assets
无形资产的摊销通常采用直线摊销法
 Patents: it is an exclusive right to sell or produce a commodity that has unique features
专利是销售,制造特色产品的特权
Step 2:
After the Ss learn the ways to accounting for depreciation, then the teacher will analysis two examples for the Ss to teach them how to use calculate the depreciation.
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.