开课寄语

Collaboration against virus齐心协力抗击疫情

Textbook Unit 1-5

The most beautiful countermarching people

Overall aims for the course

Knowledge and Understanding

Subject-specific Skills

Professional Qualities

ASSESSMENT CRITERIA

Ideological, Political Courses 课程思政案例

Key terms

1.Definition of accounting 会计的概念

2.Accounting equation 会计等式

3.Double entry bookkeeping 复式记账法

4. GAAP 一般公认会计原则

5.IASs and IFRSs 国际会计准则及国际财务报告准则

6. Assumptions and characteristics of financial statemen财务报告的假设及特征

Notes to the text

Assignment for Unit 1

PPT of Unit 2

Key terms

1. Documenting business transactions 记录企业业务交易

2. Methods of payment 付款方式

Notes to the text

Assignment for Unit 2

1. Books of prime entry 原始账簿

2 Ledger 分类账

3. Trial balance 试算平衡

4.Financial statement 财务报告

Key terms

Exercieses

PPT

1 Cash and cash equivalent

2. Receivables

3.Note receivable

4. Inventory

Key terms

Notes to the text

Self-test Questions

Exercises

PPT

1.Definition

2.Measurement

3 Depreciation

4 Disposal

Key terms

Notes to the text

Self-test question

Exercises

PPT

1.Intangible asset

2 Goodwill 商誉

3. Government grants 政府补助

4. Investment property 投资性房地产

5. Impairment of assets 资产减值

6. Financial assets 金融资产

KEY TERMS

Textbook of U6

PPT

1. Bank loans and overdrafts 贷款和透支

2. Payables 应付款项

3. Income taxes 所得税

4. Provisions and contingencies 准备及或有事项

5. Financial liability 金融负债

Key terms

1. Ordinary shares and preferred shares

2.Share premium 资本溢价

3. Revaluation surplus 重估增值无标题

4. Reserves 公积

5. Retained earnings

6. Dividends 股利

7. Statement of changes in equity 权益变动表

Key terms

1. Statement of financial position 财务报告

2. Statement of comprehensive income 综合收益表

3. Statement of cash flow 现金流量表

Key terms