CUEBjwc.cueb.edu.cn/docs/2015-09/20150906103639576150.docx · Web view公司财务政策主要是指投资政策、融资政策、股利政策以及营运资本政策等。希望通过教学，让学生了解公司财务政策的基本内容，掌握制定财务政策的基本原则、程序和方法，为将来参加公司财务管理奠定扎实的基础。该课程的

《IT审计》课程中英文简介IT Auditing

课程代码：040062B/040072B Course Code：040062B/040072B

课程名称：IT审计 Course Name：IT Auditing

学时：32 Periods：32

学分：2 Credits：2

考核方式：考查 Assessment：Evaluation

先修课程：会计信息系统 Preparatory Courses：Accounting Information

System

《IT审计》是现代审计学与信息技术相融合而发展起来的适应信息时代要求的实用性较强的前沿学科。该课程内容包含两个方面，一是讲授运用 IT实施计算机辅助审计的工具、方法与技术；二是讲授以会计信息系统为核心、以企业管理信息系统为对象，运用专门审计方法和手段，对系统的规划、设计、实施、运行及维护等各个阶段或关键环节的过程和结果进行测试和评价，对以会计信息的处理过程和输出结果为主要内容发表审计结论。通过本课程的学习，使学生全面了解审计软件的应用方法技术，计算机辅助审计的方

法技术，会计信息化环境下审计的特征和要求，理解计算机系统内部控制的评价方法和相关测试原理，掌握计算机审计的过程、步骤和技术要领，能独立地对被审计对象——信息系统的审计目标发表客观公正的审计结论，适应信息时代对现代审计人才的较高要求。经过 IT审计专业理论和实践训练的学生能独立开展会计信息系统的鉴证、咨询、信息系统规划和控制以及管理信息化实施等方面的具体工作，为会计、审计和管理事业培养合格的专门化人才。

“IT Auditing” is a practical front-line discipline adaptive to the demands of information age,

which originates from the integration of modern auditing and information technology. This course

mainly includes two parts: one part includes how to use the tools, methods and techniques to

implement computer-assisted auditing with modern information technology; The other part

includeshow to post IT auditing findings by taking the accounting information system as the core,

and taking the business management information system as the object, and using specialized audit

methodologies and tools to test and Evaluation the process or the results of planning, design,

implementation, operation and maintenance of the information system and other key aspects of the

above stages.

After completing this course, students will be able to: 1)comprehensively understand the

technical application methods of auditing software and computer-assisted audit; 2)understand

comprehensively the characteristic and the request of audit under the accounting information

environment; 3)understand the assessment methods and the correlation test principles of AIS

internal control; 4)grasp the audit process, steps and the skills, anddraw objective and fair audit

conclusion. This course also prepares a large number of specialized experts for CPA vocation.

《财务报表分析》课程中英文简介Financial Statement Analysis

课程代码：042202B Course Code：042202B

课程名称：财务报表分析 Course Name：Financial statement analysis




先修课程：会计学基础、财务会计学 Preparatory Courses：AccountingPrincipal,

Financial Accounting

《财务报表分析》课程以现代经济理论和现代管理理论为理论基础，以我国财经法规和会计准则为指导，侧重阐述财务报表分析的基本理论和基本方法。财务报表分析的生命力决不在于三张会计报表各个项目，以及财务指标的概念和计算公式的提出，其本质上是一门应用性的管理学科，应该以实用为治学原则，着重探索和掌握财务报表分析的一般原理、程序、规则与技巧，为各种不同的财务报表分析主体指点迷津。通过国内外最新和经典财务案例，探析财务报表分析的内涵，力争从不同侧面揭示企业财务状况、经营成果以及现金流量的内在规律，培养与增强学生的发现问题，分析问题和解决问题的能力。

“Financial statement analysis” is a course aimed to expound the basic theories

and methods of financial statement analysis. It is based on the modern economic

theories and the theories of modern management science, and guided by the financial

regulations and accounting standards of China. The vitality of financial statement

analysis is not about items in financial statement or the financial index. It is an applied

management discipline which is based on the principle of practicality, focusing on

exploring theories, procedures, rules and skills to serve different types of financial

statement users.

Combined with classic and latest cases both at home and abroad, we are trying to

analyse the contents of financial statement, develop students’ abilities to discover,

analyze and solve problems.

《财务分析》课程中英文简介Financial Analysis

课程代码：040082A/040082B Course Code：040082A/040082B

课程名称：财务分析 Course Name：Financial Analysis



考核方式：考试/考查 Assessment：Examination/Evaluation

先修课程：财务会计 Preparatory Courses: Financial Accounting

《财务分析》介绍从企业的股东、债权人、管理层的角度，利用企业的财务报表信息，分析企业的偿债能力，盈利能力，营运能力的方法和工具。特别是对于潜在的投资者而言学习搜集企业的财务报表信息以及其他的相关的信息，并通过对这些信息的分析，达到评价企业的价值和股票的价值的目的，并能够做出理性的投资决策。学生通过财务分析的学习，掌握有关企业价值和股票价值的分析方法和分析技巧。

Financial Analysis introduces the techniques and instruments used to analyze a company’s

profitability, solvency and operating capability using the company’s annual or quarterly financial

report information from the perspective of stockholders, creditors, or management. The emphasis

is placed on that for the company’s potential investors.The course introduces how to collect

financial statement information and other related information,analyze them andEvaluation the

enterprise’s value or its stock value, and to make adequate investment decision. After learning the

course, the students will be able to master the method and technique about enterprise valuation

and stock valuation.

《财务管理学（英语）》课程中英文简介Financial Management

课程代码：040074A Course Code：040074A

课程名称：财务管理学（英语） Course Name：Financial Management



考核方式：考试 Assessment：Examination

先修课程：会计学基础（英语） Preparatory Courses：Accounting Principal

《财务管理学（英语）》是面向会计学院国际会计班开设的专业课，该课程重点讲解公司财务经理如何进行财务相关决策。该课程涵盖的财务分析及决策的内容有：理财环境及其组成要素的分析、证券股价、资本预算、资本成本、营运资本管理和财务计划。本课程旨在分析公司财务经理所面临的各类决策问题，并提供相应的基本财务决策分

析工具以帮助财务经理来进行财务决策。通过该课程的学习，学生可以理解作为财务经理所需要的概念和知识，并掌握财务经理在财务管理过程中所必需的相关财务分析和财务决策的工具和方法。本课程包括十个部分：⑴公司理财介绍；⑵证券估价：无风险资产；⑶利息率的确定；

⑷证券估价：基于风险调整贴现率；⑸战略决策：资本预算和现金流量估计；⑹战略决策资本预算评价标准；⑺战略决策：资本成本；⑻经营决策：营运资本管理；⑼财务计划；⑽长期计划。在课程的学习过程中，学生需要完成每一部分的作业，并且要对已学习的内容进行持

续的回顾和总结。该课程的评价由两部分组成：一是平时作业和课堂表现（占 30%）；二是期末考试成绩（占 70%）。

"Financial Management" is one of mandatory courses in the international accounting

program of professional studies with an emphasis on the material decisions made by the financial

executive of an organization. Major financial analysis and decisions covered in this course are as

follow: analysis of the financial environment and its components, security valuations, capital

budgeting, cost of capital, working capital management and financial planning.

The course is aimed to analyse wide variety of problems encountered by the financial

executives, and provide multiple fundamental tools for financial decision-making, which the

financial executive could use to solve the problems mentioned. The course helps students

understand the qualifications for the position-financial executive, and master the necessary

corresponding financial analysis and decision-making tools involved in the financial management.

Thecourse can be divided into 10 parts: Introduction to corporate finance⑴ ；⑵ Security

valuation: Risk-free assets；⑶ Determinants of interest rates；⑷ Security valuation: Risk-

adjusted discount rates；⑸ Strategic decisions: Capital budgeting and cash flow estimations；⑹ Strategic decisions: Capital budgeting evaluation criteria；⑺ Strategic decisions: The cost of

capital；⑻ Operating decisions: Working capital management；⑼ Financial Planning；⑽ Long-

term planning.

In the course of studying, students are asked to finish the assignments after each Lesson, and

continuously review of the term `s work. The assessment of students` performance is based on

both the quality of the assignment handed in and the final examination results, which respectively

take the percentage of 30% and 70%.

《财务管理信息化》课程中英文简介Financial Management Based on IT


课程名称：财务管理信息化 Course Name：Financial Management Based on IT




先修课程：财务管理、计算机基础 Preparatory Courses：Corporate Finance,

Basis Knowledge of Computer Science

《财务管理信息化》课程是财务管理专业的核心课程，属于深化性课程的范畴。本课程是在掌握《财务管理》、《计算机基础》等先导课程内容基础上，结合信息系

统和计算机技术的特点，全面系统地阐述利用信息系统和工具软件解决财务管理问题的基本理论与方法，使学生在具有理财学专业理论知识基础上，能够应用所学的计算机知识解决财务管理的问题，提高他们的理论应用能力、实务操作能力，做到理论和实际相结合。《财务管理信息化》主要内容包括财务管理信息化的基本概念和基础知识、财务管理

信息系统的应用和利用工具软件解决财务管理问题三大部分。通过财务管理信息化课程的教学，学生可以在了解现代财务管理基本理论与基本技术的基础上，能够利用现代信息技术解决财务管理问题，提高学生分析具体问题、解决具体问题的能力。

"Financial management Based on IT" is a core course of financial management majors. The

course belongs to deep-going curriculum category.

The primary objective of the course is to provide comprehensively the framework, concepts,

tools and methods about how to use computer to carry out the financial management business

processes on the basis of learning financial management expertise and modern information

technology. This course is to train students to master financial management theories, methods and

skills based on the information technology, andlet the students know how to use computer

technology to address financial management issues.

The contents of this course include three parts. The first part is fundamentals of financial

management based on information technology. The second part is the application and management

of the financial management information system. The third part is the application of tools

software. After learning financial management based on IT, the students should be able to

understand the basic technique and theory of modern financial management and master how to

deal with the financial management businesses by using modern information technology.

《财务管理学》课程中英文简介Corporate Finance

课程代码：040024A/040014A/040015A Course Code：040024A/040014A/040015A

课程名称：财务管理学 Course Name：Corporate Finance

学时：64/80 Periods：64/80

学分：4/5 Credits：4/5


先修课程：财务会计 Preparatory Courses：Financial Accounting

《财务管理学》课程是为会计学院的本科生开设的专业基础课程之一，本课程教学内容是后续管理类相关课程及日后企业管理工作的基础。本课程的教学任务是使学生在理解以价值管理为主线的整体内容结构基础上，掌握财

务管理的基本理论、原理与方法，熟悉知识模块群以及具体知识点之间的逻辑关系，体会财务政策与经营策略之间的相互关系以及对公司价值管理的影响，了解财务管理最新研究成果与实务动态，领悟财务管理的概念集合、分析框架、研究方法与思维模式，树立基于价值估价、价值发现与价值管理的财务观念。本课程的教学目标是在运用以问题为导向的研究性教学方法的基础上，通过多种形式

训练载体的训练过程，培养学生探究与发现公司财务问题的能力、运用公司财务理论与方法分析、判断与解决公司财务实际问题的能力和专题研究报告规范写作与陈述能力。实现本课程的教学目标也将有助于提高学生的辨析思维能力、自主学习能力及未来从事相关管理工作的专业素养。本课程的教学内容主要包括财务分析、财务预测与规划、风险与收益、时间价值与证

券估价、投资项目评价、长期融资、资本成本与资本结构、营运资金管理与短期融资、股利分配与政策以及企业估价与管理等十个部分。本课程的考核方式包括平时作业、案例分析、专题报告和期末考试，需要考核学生的独立分析问题和团队协作解决问题的能力。

"Corporate Finance" is a fundamental course for accounting school undergraduates. This

course serves as a basis of other subsequent courses, such as management and enterprise

management.

This course is designed to provide an understanding of content frame based on value

management for students. The course focuses on corporate theories, principles and methods. It

will help students get familiar with the knowledge module group and logical relationship between

the specific knowledge, understand the relationship between financial policy and business strategy

as well as the impact on the value of the company management, track the latest developments of

research and practice in corporate finance, absorb the concept set, analysis framework, research

methods and thinking patterns of corporate finance, and establish corporate finance concept

system based on the value evaluation, value discovery and value management.

The purpose of this course is to train students to search and discover business finance issues,

analyze and make decisions on practical issues related to corporate finance. Students will also be

trained to write research reports and give presentations. To ensure this purpose, we introduce a

training process in various forms based on problem-oriented teaching method. This course will

improve students' ability in critical thinking, independent learning and professional engagement in

the future.

The content of this course can be divided into 10 parts, such as financial analysis, financial

forecasting and planning, risk and return, time value and security valuation, investment evaluation,

long-term finance, the cost of capital and capital structure, management of operating capital and

short term finance, dividend distribution policy and corporate valuation. We will generate the

ranking list by weighting the following aspects, such as assignments at ordinary times, case

analysis, project report and final exam. After this course, students should be able to analyze

problems independently and solve problems by teamwork.

《财务管理学》课程中英文简介Corporate Finance

课程代码：040542B/040022B/040012B/ Course Code：040542B/040022B/040012B/

040013A/040023B 040013A/040023B

课程名称：财务管理学 Course Name：Corporate Finance




先修课程：会计学基础、概率统计 Preparatory Courses：Fundamentals of

Accounting, Probability & Statistics

《财务管理学》是为非会计专业学生开设的一门学科基础课。本课程主要讲授财务管理的基本理论、基本方法和基本技能，并从筹资、投资、营运

资金管理以及利润分配等资金运动环节分述其原理及方法。本课程由三部分构成：第一部分财务管理基础，包括总论、财务分析、货币时间价值与风险；第二部分财务决策，包括筹资决策、投资决策、分配决策等；第三部分财务计划与营运资本管理。通过理论课程讲授，案例分析讨论以及综合练习等形式使学生能够全面系统地掌握现代财务管理的基本理论分析方法和技能，为以后从事财务管理等经济管理工作打下基础。

“Corporate Finance” serves as a fundamental course for non-majors.

The primary objective is to provide a framework, concepts, and tools for analyzing financial

decisions based on fundamental principles of modern financial theory. The contents of this course

can be divided into three parts. The first part is fundamentals of corporate finance. Topics of this

part cover an introduction to financial management, financial analysis, discounted cash flow

techniques and risk measurement. The second part is financial decisions, which includes financing

decisions, investment decisions, and allocation decisions and so on. The third part is financial

planning and management of enterprise working capital. After the theory study, case study and

discussion and exercises, students should master the basic concepts, analysis methods and

technique systematically in modern corporate finance, and will lay solid foundations for future

financial management work.

《财务会计学》课程中英文简介Financial Accounting

课程代码：040102B/040104A Course Code：040102B/040104A/040113A/040103A /040113A/040103A

课程名称：财务会计学 Course Name：Financial Accounting学时：32/64/48/48 Periods：32/64/48/48学分：2/4/3/3 Credits：2/4/3/3考核方式：考试/考查 Assessment：Examination/Evaluation先修课程：会计学基础 Preparatory Courses：Accounting Fundamentals

《财务会计学》是注册评估师、注册税务师、财政、税务等专业的学科基础课。该课程运用会计学基础中的概念、原则与方法，着重阐述了企业资产、负债、所有者权益、收入、费用和利润等会计要素的确认、计量、记录和报告的理论与方法，以及财务会计报告的编制。

本课程的教学目的是使学生能够全面系统地掌握企业财务会计的基本理论、基本方法，以及财务会计循环和会计信息生成的过程，并为后续课程的学习奠定坚实的基础，为学生将来从事资产评估、税务以及其它经济管理工作提供必要的知识和技能的储备。

Financial accounting is the basic course for students majoring in certified

asset appraiser, certified tax agents, public finance and taxation. It represents an

intensive study and applying application of basic concepts, principles, methods

referred in Accounting Fundamentals for in identifying, measuring, recording and

reporting of the assets, liabilities, owner equity, revenue, expense and profit., It

also expounds on the preparation of financial statements.

The purpose of the course is to get help the students master the basic

principles and methods of financial accounting and the procedure of producing the

accounting information and accounting cycle, then. Furthermore, it serves as a basis

for subsequent courses. It also provides necessary knowledge and skills for students

who will devote themselves into taking part in the asset appraisals, taxation and

other management related work.

《成本管理会计》课程中英文简介Cost and Management Accounting

课程代码：040132B/040133B/ Course Code：040132B/040133B/040134A/041234A

040134A/041234A

课程名称：《成本管理会计学》 Course Name：Cost and Management Accounting

学时：32/48/64 Periods：32/48/64

学分：2/3/4 Credits：2/3/4


先修课程：《会计学》《财务会计》 Preparatory Courses：Accounting, Financial

Accounting

《成本管理会计》课程是教育部规定的大学本科会计学专业的必修课程，是一门系统性和实践性较强的课程。本课程与有关专业基础课联系密切，其先导课程应是《财务会计学》、《管理学》等课程，学生应在理解和掌握经济学、会计学、管理学的有关概念以及基本掌握经济数学的基本方法之后，再进入《成本管理会计学》课程的学习。

“成本管理会计”是一门新兴的将现代化管理与会计融为一体的综合性交叉学科。它侧重于为管理当局提供经营决策有用信息，包括将管理当局所做决策方案在企业内部各责任中心进行分解、落实、具体化为其责任预算，并提供预算实施的信息反馈。通过本课程的学习，会计学专业的学生应当较为全面、系统地了解现代成本管理会计的基本理论与基本方法，充分认识这一新兴会计学科在加强企业管理、改善生产经营、提高经济效益等方面的重要作用，掌握如何通过会计信息在企业内部开展经营分析、进行经营预测决策、制定经营计划、实施经营控制与业绩考核所需基本知识与基本技能，从而具备一定的分析问题和解决问题的能力。

"Cost and Managerial Accounting" is a compulsory course designated by Ministry of

Education for undergraduate students majoring in accounting, it is also a very systematic and

practical course. The course is closely related with other professional basic courses, and its

prerequisite courses include “Accounting”,"FinancialAccounting","Management", etc. Before

learning this course, students should understand basic concepts in economics, accounting and

management,and have a grasp of basic mathematics methods.

“Cost and Management Accounting”is an emerging cross-disciplinary course which

integrates modern management and accounting. This course focuses on providing decision-useful

information for the management, which includes analyzing decision-making by the management

in responsibility centers within a enterprise, decomposing decision-making and applying it to

responsibility budget. Meanwhile, it also provides information feedback to budget

implementation. After studying this course, students shouldfirstly systematically understand basic

theories and methods in modern cost and managementaccounting. Secondly, they should be fully

aware of importance of this emerging accounting in strengthening enterprise

management,improving production andeconomic efficiency, etc. In addition, the students should

have a grasp of basic knowledge and skills required to conduct business analysis within the

enterprise, make decisions, develop business plans,implement operational control and

performance evaluation so that they own abilityto analyze problems and deal with them.

《成本管理会计（上）（英语）》课程中英文简介Cost and Management Accounting I


课程名称：成本管理会计（上）（英语） Course Name：Costand Management Accounting

I





《成本管理会计（上）（英语）》是面向会计学院国际会计班开设的专业课。这是一门有关管理会计主要概念和实践的基础课程，课程内容涉及成本会计原理、作业成本、本量利分析、预算与控制、库存成本以及管理控制与决策分析等内容。管理会计的目标是为各种类型组织的管理者提供他们管理组织事务所需的信息。管理

会计与财务会计一样，是短期和长期经营计划的主要信息来源。本课程讲解十个部分的内容：⑴会计、企业和竞争力；⑵成本性态和本—量—利分析；

⑶吸收和变动成本法及决策相关成本；⑷作业成本法和服务部门成本；⑸产品成本的确定——分批法；⑹产品成本的确定——分步法；⑺全面预算；⑻弹性预算和标准成本；⑼分权经营、责任会计和转移价格；⑽管理会计定价策略和发展趋势。

"Management Accounting I"is one of mandatory courses in the international accounting

program of professional studies. The course presents an introduction to the main concepts and

practices of management accounting, including cost accounting principle, activity-based costing,

CVP analysis, budgeting and control, inventory decisions, management control and decision-

making analysis.

The purpose of management accounting is to provide managers of all types of organizations

with the information they need to conduct the affairs of those organizations. Management

accounting is a major information source for short-term and long-term operational planning, as

well as for financial accounting.

The coursecan be divided into 10 parts: Accounting⑴ ，business and competitiveness; ⑵

Cost behavior and cost-volume-profit analysis; Absorption versus variable costing and relevant⑶

costs for decision making; Activity-based costing and service department costing; ⑷ ⑸

Determining costs of products — Job-order costing; Determining costs of products — Process⑹

costing; The master budget; Flexible budgets and standard costs for materials, labor, and⑺ ⑻

overhead; Decentralized operations, responsibility accounting, and transfer pricing; Pricing⑼ ⑽

and trends in management accounting.

《成本管理会计学（下）(英语)》课程中英文简介Cost and Management Accounting II


课程名称：成本管理会计学（下） Course Name：Cost and Management Accounting

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成本管理会计（上）（英语） Management Accounting I

中级财务会计（上）（英语） Intermediate Financial Accounting I

《成本管理会计学（下）（英语）》是面向会计学院国际会计班开设的专业课。管理会计的目的是为各类型组织的经理提供管理组织事务所需要的信息，高级管理会计课程意在帮助学生获取知识技能和培养专业胜任能力。本课程旨在帮助学生：理解管理会计师在提供信息支持管理决策中的作用；增强分析

相关特定管理决策问题的能力，拓宽对设计和实施有效管理控制系统等当前问题的认识；培养管理会计师对职业和其提供建议的经理的道德责任。

"Cost and Management Accounting II"is one of mandatory courses in the international

accounting program of professional studies. The purpose of management accounting is to provide

managers of all types of organizations with the information they need to conduct the affairs of

those organizations.

This course is designed to assist students in acquiring skills and developing professional

competence. It is aimed at acquiring conceptual understanding of the role of management

accountant in providing information to support managerial decisions, building up an ability to

perform analyses relevant to specific managerial decisions, developing an awareness of current

issues in designing and implementing effective management control systems, cultivating the moral

responsibilities of management accountants to their profession and to the managers they advise.

《成本会计》课程中英文简介Cost Accounting


课程名称：成本会计 Course Name：Cost Accounting




先修课程：《会计学》 Preparatory Courses：Accounting

《成本会计》主要阐述成本会计的基本理论、基础知识和基本方法，具有较强的继承性、超前性和通用性。它是运用会计的基本原理和一般原则，从成本计算方法的通用性出发，以生产过程最为典型的工业企业为例，重点讲述了成本会计的涵义、对象、内容和工作组织、成本核算的基本要求和一般程序；详尽阐述了企业在生产过程中直接材料费用核算，直接人工费用核算，折旧费和其他费用核算，辅助费用核算，制造费用核算，损失性费用核算和生产费用在完工产品与在产品之间分配核算；全面介绍了产品成本的计算方法和企业成本报表的编制和分析等内容。

"Cost Accounting" mainly expounds basic theories, knowledge and methods of cost

accounting, which owns strong qualities of inheritance, advancement and versatility. Firstly, this

course, using basic accounting theories and general principles and taking the industrial enterprises

with the most typical production process for examples, focuses on the meaning of cost accounting,

objects, contents and organization of work, the basic cost accounting requirements and general

procedures from the perspective of generality of costing method. Secondly, this course elaborates

the direct material costs accounting, cost direct labor accounting, depreciation and other expenses

accounting, ancillary costs accounting and manufacturing cost accounting during the production

process of enterprises, loss cost accounting and allocation of production costs between the finished

products and products in the producing progress. Finally, this course comprehensively introduces

costing methods, the preparation and analysis of business costs report,etc.

《高级财务管理》课程中英文简介Advanced Corporate Finance


课程名称：高级财务管理 Course Name：Advanced Corporate Finance




先修课程：财务管理学、财务分析学 Preparatory Courses：Corporate Finance,

Financial Analysis

《高级财务管理》是财务管理专业的核心课程之一。该课程在学生掌握了基本财务理论、财务方法的基础上，着眼于公司财务政策的制定进行教学。公司财务政策主要是指投资政策、融资政策、股利政策以及营运资本政策等。希望通过教学，让学生了解公司财务政策的基本内容，掌握制定财务政策的基本原则、程序和方法，为将来参加公司财务管理奠定扎实的基础。该课程的主要内容包括：公司财务政策的主要内容、制定财务政策的基本原则、国外工业发达国家尤其是英美等国公司财务政策的现状以及制定财务政策的基本惯例。该课程需要学生掌握系统的现代财务理论，熟悉财务管理技术的应用，并对公司治理、投资学、财务报表分析等有一定程度的了解。

Advanced Corporate Finance is a core course of financial management major. On the basis of

mastering the basic financial theory and financial methods, the teaching of this course will focus

on the development of company's financial policy. The main financial policies include investment

policy, financing policy, dividend policy and working capital policy. After learning this course,

students should understand the main contents of corporate financial policy, master the basic

principles, procedures and methods of financial policy, and lay a solid foundation for their future

participation in the company's financial management. The main contents of this course include:

the main contents of corporate financial policy, the basic principles of financial policy, the current

situation of company's financial policy and basic practice of the financial policy development of

the industrial developed countries, especially Anglo-American countries. This course requires

students to master the systematic modern financial theory, get familiar with the application of the

financial management technology, and understand the corporate governance, investment, financial

statement analysis to a certain extent.

《高级财务会计（英语）》课程中英文简介Advanced Financial Accounting


课程名称：高级财务会计（英语）Course Name：Advanced Financial Accounting





中级财务会计（上）（英语） Intermediate Financial Accounting I

中级财务会计（下）（英语） Intermediate Financial Accounting II

《高级财务会计（英语）》是面向会计学院国际会计班开设的专业课，本课程所使用的所有教学材料包括讲义、教材等都是全英文的，授课时教学语言采用中英文双语。教学目的包括：帮助学生掌握研究国际会计准则下公认会计原则框架的高级领域所需要的各种技术上和程序上的技能；帮助学生获取进行会计政策选择时应用各种概念原则的能力；帮助学生获取依据合规的职业判断识别事项、确认问题、选择方案和提出建议的能力。在具体内容设置上，该课程共包括 10讲：⑴会计准则制定环境；⑵金融工具和所得税

分配会计问题；⑶公司间投资概述；⑷购买日后的合并；⑸公司间交易的抵消；⑹所有权问题和合营企业；⑺外币活动；⑻外币报表折算及合并；⑼非营利组织和公共部门财务报告；⑽基金会计。因公司间投资所引起的合并会计报表及相关问题构成了本课程的核心内容，本部分内容涉及上述从第三到第八共六讲的内容。

“Advanced Financial Accounting” is one of the mandatory courses in the international accounting program of professional studies. All of the study materials of this course are in English, including lesson notes and textbook. The teachers give lectures in both English and Chinese.

The aim of this course is to help students, through the study of these topics, develop: • Technical and procedural skills required to deal with advanced areas of the GAAP

framework established by the International Accounting Standards Board.• The ability to apply conceptual principles when selecting appropriate accounting policies in

particular circumstances.• The ability to assess a situation, identify issues and alternatives, and formulate

recommendations using ethical, professional judgment.This lecture includes 10 lessons as follows: Lesson 1: Accounting standard-setting

environments; Lesson 2: Financial instruments and income tax allocation; Lesson 3: Introduction to inter-corporate investments; Lesson 4: Consolidation subsequent to acquisition; Lesson 5: Inter-company transactions; Lesson 6: Issues in ownership interests and joint ventures; Lesson 7:

Foreign activities; Lesson 8: Translation and consolidation of foreign subsidiaries; Lesson 9: Financial reporting in the not-for-profit and public sectors; Lesson 10: Fund accounting.

《高级财务会计》课程中英文简介Advanced Financial Accounting

课程代码：041203B/041204A/040344B Course Code:041203B/041204A/040344B

课程名称：高级财务会计 Course Name:Advanced Financial Accounting

学时：48/64/64 Periods: 48/64/64

学分：3/4/4 Credits:3/4/4

考核方式：考试/考查 Assessment:Examination/Evaluation

先修课程：会计学基础 Preparatory Courses: Accounting Fundamentals,

中级财务会计 Intermediate Financial Accounting

《高级财务会计》课程的宗旨在于使学生了解和掌握财务会计中重要特殊业务的基本理论和方法，主要包括企业合并、合并财务报表、上市公司信息披露、外币业务、所得税非货币性资产交换、套期保值、租赁、债务重组及破产清算等内容。其中：企业合并主要包括企业合并的种类、合并会计处理以及商誉减值；合并财务报表主要包括合并日（购买日）以及合并日（购买日）后的合并会计处理及合并财务报表的编制；上市公司的信息披露主要包括披露框架、分部报告、中期财务报告、关联方披露、资产负债表日后事项以及会计政策、会计估计变更和前期差错更正；外币业务主要包括外币交易会计处理和外币财务报表折算方法；所得税主要包括递延所得税资产和递延所得税负债的确认与计量，所得税费用的确认、计量及其在报表中的列报；非货币性资产交换主要包括非货币性资产交换与会计处理；套期保值主要包括套期工具、被套期项目、套期关系以及套期会计处理；租赁主要包括租赁的分类、融资租赁与经营租赁等常用租赁业务的会计处理；债务重组与破产清算主要包括不同债务重组方式下债务人和债权人的会计处理，企业破产的原因、类别基本程序与会计处理等。

The purpose of Advanced Financial Accounting lies in enabling students to understand and

master the basic theory and methods of important special business in financial accounting,

including the merger of enterprises, the consolidated financial statements, the listing corporation

information disclosure, foreign currency business, income tax, non-monetary transactions,

hedging, leases, debt restructuring and bankruptcy liquidation etc.Among them,enterprises merger

include the types of enterprises merger, accounting treatment of enterprise merger, goodwill

impairment; the consolidated financial statements not only include consolidated accounting

treatment on the combination date (the purchase date) and the date after the combination date(the

purchase date), but also include the preparation of the consolidated financial statements; the

information disclosure of listing corporation mainly includes the framework of disclosure,

segment report, interim financial report, related party disclosures, events after the balance sheet

date and accounting policies, changes in accounting estimates and the error correction; foreign

currency business includes accounting treatment of foreign currency transactions and the

translation methods of foreign currency financial statements; income tax mainly includes the

recognition of deferred income tax assets and deferred income tax liabilities, the confirmation,

measurement and column news in the report of income tax expense; non-monetary transactions

mainly include the accounting treatment and the exchange of non monetary assets; hedging

includes hedging instruments, the hedged items, the hedging relationship and accounting treatment

of hedging; accounting rental includes lease classification, accounting treatment of financing

leasing, operating leasing and other commonly used leasing business; debt restructuring and

bankruptcy liquidation include the accounting treatment of debt restructuring under different

modes of debtor and creditor, the reasons of bankruptcy, enterprises category, basic procedure and

accounting treatment.

《高级审计》课程中英文简介Advanced Auditing


课程名称：高级审计 Course Name：Advanced Auditing




先修课程：财务会计 Preparatory Courses：Financial Accounting

审计学Auditing

高级财务会计Advanced Financial Accounting

《高级审计》课程是为会计学专业和注册会计师专门化方向的本科生开设的一门专业选修课。通过本课程的学习，使学生能够对注册会计师的业务领域及专业技能有一个全面完整的认知和掌握。学生通过学习，可以系统地了解高级审计的特点、范围，熟悉高级审计的基本理论和相关程序，熟练掌握包括特殊目的审计、内部控制审计、集团财务报表审计等项目审计的基本方法和技能，培养学生初步具备运用所学的专业知识和专业技能来分析和解决相关审计实务问题的能力。作为《审计学》的后续课程，本课程着重讲授常规财务报表审计之外的审计和其他鉴证业务，包括特殊项目审计、验资、财务报表审阅、其他鉴证业务，内部控制审计、集团财务报表审计、清算审计以及相关服务等内容。

This is an elective course designing for accounting and accounting (direction to CPA)

undergraduates. After learningthis course, students can make a comprehensive and complete

impression of CPA's business and professional skills, and systematically understand the

characteristics, scope of advanced audit, enabling them to be familiar with basic theories of

advanced audit and related procedures, including handling basic methods and skills of special

purpose audit, internal control audit, and group financial statement audit. This course makes it

possible for students to use professional knowledge to solve practical problems related to the audit

area. As a follow-up course of "Auditing”, it focuses on introducing other assurance services and

non-routine financial statement audit, consisting of special project audit, verification of registered

capital business, financial statements review, internal control audit, group financial statements

audit, liquidation audit and related services etc..

《公司战略与风险管理》课程中英文简介Corporate Strategy and Risk Management

课程代码：040252A 040252B Course Code：040252A 040252B课程名称：公司战略与风险管理 Course Name：Corporate Strategy

and Risk Management学时：32 Periods：32学分：2 Credits：2考核方式：考试/考查 Assessment：Examination/Evaluation先修课程：管理学原理 Preparatory Courses：Principles of

Management

《公司战略与风险管理》课程的教学内容主要包括三个部分：一是公司战略；二是风险管理；三是内部控制。公司战略部分主要讲授：公司战略的涵义、战略管理的过程、战略管理理论、战略分析、战略制定、财务战略等内容；风险管理部分主要讲授风险的涵义、风险的识别、风险的计量、风险的评价、风险的应对等内容；内部控制部分主要讲授内部控制的涵义、内部控制要素、内部控制缺陷及其发现与报告、管理建议书等内容。

本课程的教学目的是使学生能够从战略管理的角度出发,分析战略管理过程的风险因素,探索控制风险的各种途径，为适应未来竞争需要打好基础。

Three parts are included in this course: corporate strategy,risk management and internal

control. The first part introduces definition of corporate strategy, process of risk management,

theory of risk management, analysis and design of strategy, and financial strategies; the second

part includes definition of risk, its identification, measurement and assessment, and how to deal

with risks; the final part, i.e. internal control, covers definition of internal control, its elements

and deficiencies and how to find and report them, as well as management letters.

The purposes of this course is to help students analyze the risk factors in strategic

management, explore different methods of controlling risk, and be more adapted to future

competition.

《管理咨询》课程中英文简介Management Consultation


课程名称：管理咨询 Course Name：Management Consultation




先修课程：企业管理,管理会计,财务管理 Preparatory Courses：Business Management,

Management Accounting, Financial Management

《管理咨询》课程是注册会计师行业为了适应业务从传统的合规性审计业务向管理咨询业务扩展而开设的一门专业课程。该学科是在管理实践的基础上形成的一门应用性学科是为帮助企业解决在成长过程中的各种问题，提高其对环境的适应能力和参与市场竞争的能力而进行的战略咨询业务，该课程具有较强的系统性、理论性和突出的应用性、操作性等特点。《管理咨询》课程的任务是：使学生比较全面系统地了解和掌握企业管理咨询的基本

理论、基本方法和基本技能，培养学生从事企业管理咨询工作的能力；使学生熟练地掌握企业管理咨询工作的特点和各类专业咨询的基本方法，增强学生对企业管理工作中出现的各类问题的认识能力、分析能力和解决能力；使学生能将企业管理咨询的基本理论与方法在实践中加以充分运用，培养高质量的从事企业管理咨询工作的专业人才。

“Management consultation” is a professional course, which is set up with the development of

public accounting. Public accounting is transferring from the traditional operation of compliance

audit to the operation of management consultation. This course is an applied subject formed on the

basis of management practice, whose aim is to help the corporations solve problems in their

growing process, so that their environmental adaptability and market competitiveness will be

strengthened, which is also a strategic consultation operation. This course is characterized with

high system and outstanding practicality.

To study “Management consultation” will enable students to: 1)understand and master the

basic theories, methods and skills of the management consultation in a corporation, train their

abilities on the management consultation in a corporation; 2)master the characters of management

consultation job and the basic methods of all kinds of professional consultation; 3)fully apply the

basic theories and methods of management consultation in their practice, and become high-level

professionals engaged in consultation of enterprise management.

《行业会计比较》课程中英文简介Industrial Comparing Accounting


课程名称：行业比较会计 Course Name：Industrial Comparing Accounting



考核方式：考查 Assessment：Evaluation先修课程：财务会计学、Preparatory Courses：Financial Accounting，

成本管理会计 Cost Management Accounting

《行业会计比较》是会计学、财务管理等专业的专业选修课。该课程是在掌握财务会计学、成本管理会计等先导课程内容基础上，通过对商品流通、旅游、餐饮、酒店、施工、房地产开发、邮电通信、交通运输、农业企业、商业银行会计特殊内容的比较，阐明其相同或相异之处，探究其差异之原因，加深对会计准则的理解，缩小行业间的会计差别，增强行业间会计信息的可比性和相关性。通过本课程的教学，使学生能够全面系统地了解不同行业会计活动特点，较为扎实地掌握各行业会计的有关理论及实务知识，培养学生能触类旁通地运用财务会计知识，解决不同行业会计中所遇到的问题，为学生将来从事不同行业的会计、财务管理、审计或其他经济管理工作奠定坚实的理论基础和技能储备。

Industrial Comparing Accounting is an optional course for students majoring in accounting, financial management and others. The course is based on Financial Accounting , Cost Management Accounting and other courses. Through the comparison of accounting treatments in commercial, tourism, catering, hotels, construction, real estate, telecommunications, transportation, agriculture and banking, students can comprehending the similarities and differences among them, deepen their understanding of accounting standards, reduce differences among different industries' accounting, and enhance the comparability of accounting information.

Industrial Comparing Accounting also enables students to understand the characteristics of accounting treatments in different industries systematically, enhance the knowledge of accounting theory and practice in different industries, and then students can apply financial accounting knowledge in to problems in different industries. This course provides students with theoretical basis and skills for foundation for participating works of accounting, financial management, auditing or other management related works.

《会计理论（英语）》课程中英文简介Accounting Theory and Contemporary Issues


课程名称：会计理论（英语）Course Name：Accounting Theory and Contemporary Issues



考核方式：考查 Assessment：Evaluation先修课程：高等数学 Preparatory Courses：Mathematics

微观经济学Microeconomics

应用统计学Applied Statistics

会计学基础（英语）Accounting Principal

中级财务会计（上）（英语）Intermediate Financial Accounting I

中级财务会计（下）（英语）Intermediate Financial Accounting II

高级会计学（英语）Advanced Financial Accounting

《会计理论（英语）》是面向会计学院国际会计班开设的专业课，本课程使用全英文教材包括讲义、教材、光盘等，授课语言采用以英文为主的中英文双语教学。本课程是“国际会计专业方向”的高端理论课程，探讨现代财务会计领域深层次的理论问题。本课程设置主要目标：⑴ 描述并探讨财务会计和报告的各种理论问题；⑵ 探讨并解释

这些理论之间的相关性，以便理解财务会计和报告的实务。本课程所讨论的问题涵盖经济学、理财学、其他学科涉及会计理论的各种贡献，教学

分为十个单元：⑴ 理想条件下的会计；⑵ 财务报告的决策有用学派；⑶ 有效证券市场；⑷ 决策有用的信息观；⑸ 决策有用的计量观；⑹ 经济后果；⑺ 冲突分析；⑻ 契约双方的冲突；⑼ 会计准则制定的经济问题；⑽ 会计准则制定的政治问题，包括：管制的两种理论，加拿大、美国和国际会计准则的制定，准则制定的道德观，冲突和妥协、准则制定的标准。

“Accounting Theory and Contemporary Issues” revolves around setting of standards for

release of information for investors and creditors. Standards can be set by various regulatory

bodies – CICA, Securities Commissions, Stock Exchanges, etc.

Our objective is to provide the best information possible for the readers of the reports. Two

main goals are: ⑴ to describe and explore various theories that underlie financial accounting and

reporting; ⑵ to explain and illustrate the relevance of these theories in order to understand the

practice of financial accounting and reporting.

This course consists of ten lessons, which are briefly described here to provide an overview

of the course: ⑴ accounting under ideal condition; ⑵ decision usefulness approach to financial

reporting; ⑶ efficient securities markets; ⑷ information perspective on decision usefulness; ⑸

measurement perspective on decision usefulness; ⑹ economic consequences; ⑺ an analysis of

conflict; ⑻ conflict between contracting parties; ⑼ standard setting: economic issues; ⑽ standard

setting: political issues.

《会计信息系统》（双语）课程中英文简介Accounting Information System（Bilingual）

课程代码：041124B Course Code：041124B课程名称：会计信息系统（双语）Course Name：Accounting Information System(Bilingual)学时：64 Periods：64学分：4 Credits：4考核方式：考查 Assessment：Evaluation先修课程：财务会计 1、Preparatory Courses：FA1, FA2, Database

财务会计 2 数据库《会计信息系统》（双语）主要介绍现代会计信息系统的建立、控制、使用、评价、

审计与集成等方面的知识、技术与方法。具体来说，本课程首先重点讲授商品化会计软件的应用模式、功能组成、应用流程、操作技术以及二次开发策略等方面的知识。在此基础之上，再重点讲授现代会计信息系统的开发理论与方法、基于交易循环和业务流程的会计信息系统原理、会计信息系统控制与审计以及诸如在线会计服务、XBRL网络财报等会计信息系统高级专题等内容。通过本课程的学习，一方面使学生能够运用一般商品化会计软件的应用知识和应用技

术去拓展使用其他品牌的会计软件，并对国内外主流品牌会计软件的功能特色与应用流程有比较深入、全面、系统的理解，以便在未来工作中能够合理选择适用的会计软件开展会计信息化实践活动；另一方面，还应使学生对现代会计信息系统有比较深入、全面、系统的理解，系统掌握会计信息化的方式方法，学会运用现代会计信息系统塑造并控制业务流程，真正理解构建可信赖的、可依靠的、符合决策有用性的会计信息系统的内在规律，为将来在理论和实践中不断完善和创新会计核算与管理方法打下坚实的基础。

“Accounting Information System （ Bilingual ） ” mainly introduces the principles and

methods of development, control, application, evaluation, auditing and integration of modern

accounting information system. Specifically, this course firstly focuses on knowledge of

commercialized accounting software,which includes the application model, functional

components, knowledge application processes, operating techniques and other aspects of

secondary development strategies. Based on these, it also focuses on such theories, methods and

techniques as follows:1)Development of AIS；2）the Principle of AIS；3）Control and Audit of

AIS； 4 ） Advanced technologies used in AIS， such as online accounting service，XBRL

financial reporting and so on.

After learning this course, students will be able to: 1) understand the essential rules of

application of the commercial accounting software; 2)fully and systemically understand the main

functions and methods of application of those mainstream brands of accounting software at home

and abroad, so that they may choose a reasonable accounting software to carry out the practice of

accounting information in their future work.3) understand the essential rules of AIS analysis,

design, control, use, evaluation, auditing and integration; 4)systematically grasp the theories and

methods of accounting information; 5)really understand inherent laws on how to develop the exact

AIS which are believable,reliable, and in line with the decision-usefulness; 6)lay the foundation

for the continuous improvement and innovation in methods of accounting and management in

their theoretical study and practices of AIS development and management in the future.

《会计信息系统》课程中英文简介Accounting Information System

课程代码：040284A/040284B Course Code：040284A/040284B课程名称：会计信息系统 Course Name：Accounting Information System学时：64 Periods：64学分：4 Credits：4考核方式：考试/考查 Assessment：Examination/Evaluation先修课程：财务会计、数据库 Preparatory Courses：Financial Accounting，Database

《会计信息系统》主要介绍现代会计信息系统的建立、控制、使用、评价、审计与集成等方面的知识、技术与方法。具体来说，本课程首先重点讲授商品化会计软件的应用模式、功能组成、应用流程、操作技术以及二次开发策略等方面的知识；在此基础之上，再重点讲授在现代信息处理环境下围绕会计信息处理模型设计、数据流程设计、会计数据处理程序设计、会计控制、会计信息呈报等工作所涉及的原理、方法和技术。通过本课程的学习，一方面使学生能够运用一般商品化会计软件的应用知识和应用技

术去拓展使用其他品牌的会计软件，并对国内外主流品牌会计软件的功能特色与应用流程有比较深入、全面、系统的理解，以便在未来工作中能够合理选择适用的会计软件开展会计信息化实践活动；另一方面，还应使学生对现代会计信息系统有比较深入、全面、系统的理解，系统掌握会计信息化的方式方法，学会运用现代会计信息系统塑造并控制业务流程，真正理解构建可信赖的、可依靠的、符合决策有用性的会计信息系统的内在规律，为将来在理论和实践中不断完善和创新会计核算与管理方法打下坚实的基础。

“Accounting Information System” mainly introduces knowledge, principles and methods of

modern accounting information system’s development, control, application, use, evaluation,

auditing, integration, etc. Specifically, this course firstly focuses on teaching knowledge of

commercialized accounting software,which includes the application model, functional

components, knowledge application processes, operating techniques and other aspects of

secondary development strategies. Basing on theses, it also focuses on teaching such theories,

methods and techniques as follows:1)how to design processing model of accounting

information;2)how to design data flow of AIS;3)how to design programs of accounting data

processing;4)how to monitor and control AIS; 5)how to disclose accounting information under the

modern information processing environment.

After learning this course, students will be able to: 1) understand the essential rules of

application of the commercial accounting software; 2)fully and systemically understand the main

functions and methods of application of those mainstream brands of accounting software at home

and abroad, so that they may choose a reasonable accounting software to carry out the practice of

accounting information in their future works.3) understand the essential rules of AIS analysis,

design, control, use, evaluation, auditing and integration; 4)systematically grasp the theories and

methods of accounting information; 5)really understand inherent laws on how to develop the exact

AIS which are believable,reliable, and in line with the decision-usefulness; 6)lay the foundation

for the continuous improvement and innovation in methods of accounting and management in

their theoretical study and practices of AIS development and management in the future.

《会计学》课程中英文简介Accounting

课程代码：040032B/040033A/Course Code：040032B/040033A/040033B/041132B 040033B/041132B

课程名称：会计学Course Name：Accounting




先修课程：经济学 Preparatory Courses：Economics

《会计学》课程是教育部规定的大学本科管理类、经济类专业的必修课程，是一门实践性和系统性较强的课程。本课程能够满足非会计专业学生学习会计知识的需要。通过本课程的学习，学生应能够全面了解现代会计学的总体框架和基本理论，熟悉会计核算的基本方法和基本技能，较熟练地解读会计报表，以适应 21世纪经济管理工作对“通用型”专业人才的需求。本课程是《财务管理》、《财务分析》等课程的学习基础，并且有助于非会计专业学生专业课程的学习。本课程的内容分为三大模块：第一，会计基本理论与方法，讲解会计的基本理论与会

计确认、计量、记录和报告的基本程序和核算方法。第二，企业生产经营过程的核算，讲解企业筹资、供应、生产、销售、投资各项生产经营活动及其财务成果的具体确认、计量、记录，并介绍计算机系统下企业生产经营业务的流程及其会计处理。第三，会计信息的集成、发布与利用，讲解财务报表的生成与解读，以及利用会计信息进行会计决策和会计控制，并介绍计算机系统下会计信息的集成、发布以及会计决策和会计控制的方法。

Accounting a compulsory course designated by Ministry of Education for undergraduate

students majoring in management and economics. It is also a course with high practicability and

system, which could satisfy the demand of students not majoring in Accounting. This course

enables students to understand the framework and basic theories of modern accounting, get to

know well of fundamental accounting methods and skills, correctly read the financial report, so as

to meet the demands of “general” professionals of economic management in the 21st century.

Meanwhile, Accounting is the foundation for subjects in Financial Management, Financial

Analysis, etc., and it would be helpful for students of non-accounting majors.

The courseincludes three modules:First, fundamental theories and methods of accounting,

which include basic accounting theories, basic procedures and methodsfor accounting recognition,

measurement, record and report. Second, accounting of production and business process, which

includes business activities of financing, supplying, producing, selling, investing, how to

recognize, measure, record the related financial results,and it also introduces the accounting

treatment of production and business procedures under computer system. Third, accounting

information integration, release and utilization,which includesgeneration and reading of financial

report, making accounting decision and accounting control with financial information, as well as

accounting information integration and release, accounting decision and control under computer

system.

《会计学基础（英语）》课程中英文简介Accounting Principal

课程代码：041144A Course Code：041144A课程名称：会计学基础（英语）Course Name：Accounting Fundamentals学时：64 Periods：64学分：4 Credits：4考核方式：考试 Assessment：Examination先修课程：无 Preparatory Courses：None

《会计学基础（英语）》是面向会计学院国际会计班开设的专业课，本课程使用全英文的教学材料包括讲义、教材等，授课采用以英文为主的中英文双语教学。本课程是“国际会计专业方向”一门介绍性的专业基础课程。本课程目的是为学生介绍：⑴ 常见财务会计概念；⑵ 编制财务报表所使用的基本程序和方法；⑶ 会计信息在管理和财务决策中的用途；⑷ 会计工作中应该考虑的各种职业道德问题。本课程内容兼顾会计理论和会计职业实践两方面。本课程共分为十个单元：⑴ 会计概

念简介；⑵ 记录经济业务；⑶ 账户调整后编制报表及完成会计循环；⑷ 商业活动的会计核算；⑸ 存货和特种日记账；⑹ 内部控制和现金、短期投资和应收项目的会计核算；⑺ 固定资产、自然资源和无形资产；⑻ 流动负债和长期负债；⑼ 合伙企业和股份公司的产权；⑽ 现金流量表和财务报表分析的比率。

Accounting fundamentalsis an introductory course in the international accounting program of

professional studiesdesigned to build a foundation of knowledge and skills in preparation for the

other courses in financial accounting, as well as for the study of related courses in the accounting

curriculum.

The broad aims of the course are to provide you with a sound introduction to the general

concepts of financial accounting, procedures used in the preparation of financial statements, use of

accounting information in managerial and financial decision making and various ethical

considerations in accounting.

This course includes not only the technical and procedural aspects of preparing external

financial statements but also the concepts and principles of the accounting process. It consists of

ten lessons, which are briefly described here to provide an overview.

Lesson 1: An introduction to accounting concepts; Lesson 2: Recordingtransactions; Lesson

3: Adjusting the accounts, preparing the statements, and completing the accounting cycle; Lesson

4: Accounting for merchandising activities; Lesson 5: Inventories and special journals; Lesson 6:

Internal control and accounting for cash, temporary investments, and receivables; Lesson 7: Fixed

assets, natural resources, and intangibles; Lesson 8: Current and long-term liabilities; Lesson 9:

Accounting for partnerships and corporations; Lesson 10: The cash flow statement and the

conceptual framework of accounting.

《会计学基础》课程中英文简介课程代码：040042B/040043A Course Code：040042B/040043A

/040044A/041143A /040044A/041143A

课程名称：会计学基础 Course Name：Essentials of Accounting

学时：32/48/64/48 Periods：32/48/64/48

学分：2/3/4/3Credits：2/3/4/3


先修课程：经济学管理学统计学 Preparatory Courses：Economics,

Management, Statistics

《会计学基础》课程是国内外会计专业本科教育公认的基础课程。本课程将奠定会计专业学生本科学习阶段的专业知识基础，引导学生进入专业化学习。通过本课程的学习使学生能够全面了解现代会计学的总体框架和基本理论，熟悉会计核算的基本方法和基本技能。

本课程分为课堂教学与实验教学两部分。课堂教学主要以讲授《会计学基础》教材为主，构架会计学基础的概念体系，系统会计学的基本理论，讲解与训练会计基本技术方法学习会计工作法规体系;体验会计核算的理论基础和基本方法。实验教学以会计学基础的实验为主,并与课堂教学配套衔接，通过以会计基本技能训练为主要内容的各个实验，验证学生所学理论与方法是否掌握；促使学生更加系统地熟悉会计核算的基本程序和具体方法，加深对基本理论、基本方法和基本技能的理解、掌握和运用，达到理论教学与会计实践的统一。

Accounting Fundamentals is a basic course for accounting majors in undergraduate

education.The course set the foundation for further study of accounting. It gives students a

comprehensive understanding of the conceptual framework of accounting and basic theories and

enables students to be familiar with accounting principles and procedures. The course is divided

into classroom teaching and experimental teaching. Classroom teaching is mainly based on the

textbook of Accounting Fundamentals,which introduces the conceptual framework of accounting

system and the basic accounting theory, explains and practicesbasic accounting techniques, and

helps the students learn accounting regulations. Experimental teaching is based on the classroom

teaching. Whether students master the basic accounting methods and techniques can be evaluated

through experimental teaching. It enables students to be more systematically familiar with the

basic procedures and techniques, to strengthen the understanding of basic theories, methods and

skills, and finally to achieve the unity of theoretical teaching and experimental teaching.

《会计专题》课程中英文简介Issues on Accounting Frontiers


课程名称：会计专题Course Name：Issues on Accounting Frontiers




先修课程：会计学、财务管理 Preparatory Courses：Accounting, Corporate Finance

《会计专题》课程是以财务会计理论为中心，对会计专业学生进行基本理论介绍的一门课程。通过本课程的学习，使学生初步了解会计信息、市场效率和会计规范等理论问题使得学生初步理解会计理论研究的基本理论、基本方法，从理论角度理解会计核算方法和专业实务技能，扩展财务会计的知识领域，为学生毕业后从事会计专业研究工作奠定必要的基础。

"Issues on accounting frontiers" is acourse centered on financial accounting theory. The

purpose of this course is to introduce basic theoretical structure to students in accounting. After

learning this course, students should understand the theoretical issues of accounting information,

market efficiency and accounting standards. This course should help the students understand the

basic theory of the fundamental accounting theories, the basic approaches, from a theoretical point

of understanding accounting methods and professional practice skills. This course expands areas

of accounting knowledge, and lays the necessary foundation for students after graduation in

accounting research.

20141230《金融企业会计》课程简介Accounting for financial enterprises


课程名称：金融企业会计 Course Name：Accounting for Financial Enterprises




先修课程：货币银行学、财务会计 Preparatory Courses：Monetary Banking,Financial Accounting

《金融企业会计》作为企业行业会计的一个重要分支，是对金融企业这一特殊企业个体的经营活动进行反映和控制的专业会计。本课程以金融理论和会计理论作为理论基础，着重研究如何运用会计方法，为促进金融宏观调控、实现金融业务活动目标、完成金融企业各项职责并服务于社会经济而发挥作用。通过本课程的教学，可以帮助学生进一步理解金融企业有效经营管理思想在会计上的体现，掌握金融企业会计核算方法和专业实务技能通过对金融企业经营活动的反映、经营业绩的评价、经营过程的控制，发挥会计的预测与决策职能，促进金融企业经营管理水平的提高。本课程的学习内容，为学生毕业后从事金融领域、财务、管理等相关工作奠定必要的基础。

Accounting for Financial Enterprises is a specialized branch in accounting that reflects the

business activities of companies in financial industry. Based on the finance theory and accounting

theory, it emphasizes how to use the accounting method to improve the macro-control, achieve the

objectives of finance activities, and perform the specific responsibilities and serve the social

economy.After learning this course, the students should be able to understand how theories of

effective management are represented in accounting in companies in financial industry, and master

accounting method and professional practical skills. Through reflection of financial business

activities, performance appraisal and operating process control, accounting can play an important

role in predicting and decision-making, thus enhancing the quality of management. It prepares

knowledge for students who will engage in financial industry, financial management and other

related work after graduation.

《内部审计》课程中英文简介Internal Auditing


课程名称：内部审计 Course Name：Internal Auditing

学时： 32 Periods：32


考核方式：考查 Assessment:Evaluation

先修课程：财务会计、高级财务会计、审计学概论、财务报表审计

Preparatory Courses：Financial Accounting, Advanced Financial Accounting, Introductionof Auditing, Financial Statement Auditing

《内部审计》是为了培养适应社会主义市场经济建设需要，既具备审计学理论知识，又掌握企业内部审计实务的审计专门人才而设置的一门专业必修课程。内部审计是在一个组织内部建立的独立评价和咨询活动，目的是帮助组织增加价值、

改善运营。《内部审计》课程是面向本科会计学专业学生的专业课。该课程主要讲授内部审计的基本理论、基本方法和具体审计程序。该课程在审计学科体系中占有重要地位。通过该课程的学习，要使学生初步了解内部审计学的总体框架和基本理论，熟悉和掌握内部审计基本方法、一般程序和审计职业判断能力，为日后从事内部审计实际工作打下坚实的基础。

Internal Auditing isa major course designed for developing students’ talents that can meet the

needs of socialist market economy construction. This course focuses on both the professional

knowledge and the practice of modern internal auditing.

Internal auditing is an independent activity in judgment and consulting. It aims to add value

and improve operation.This course is a major course for undergraduate students and plays an

important role in the audit discipline.This course introduces the overall framework and basic

theory of auditing, and helps students learn basic methods, process and judgment of auditing. The

goal is to help students lay a solid foundation for future work in internal audit.

《商业伦理与会计职业道德》课程中英文简介Business Ethics and Accounting Professional Ethics


课程名称：商业伦理与会计职业道德 Course Name：Business ethics and accounting

professional ethics




先修课程：会计学、伦理学 Preparatory Courses：Accounting, Ethics

《商业伦理与会计职业道德》是一门应用科学，本课程以经济学、会计学和伦理学等理论为基础，结合国内外社会经济情况及案例，讨论商业伦理、会计本质、会计职业道德、会计法规，以及它们之间的关系，突出讨论商业伦理与会计诚信问题，力争通过国内外最新和经典财务案例，探析商业伦理与会计职业道德的内涵，解析我国会计职业道德的“八条军规”，力争从不同侧面进行商业伦理与会计职业道德的深层次分析，揭示商业伦理与会计职业道德的内在关系，使学生真正理解和自觉做到“诚信为本，操守为重，坚持准则，不做假账”的会计执业精神。

"Business ethics and accounting professional ethics” is an applied science based on

economics, accounting and ethnics. It discusses business ethnics, nature of accounting,

professional ethics, accounting regulations and the relationship between them with current

economic situation and business cases. This course focuses on the essential property of business

ethics and accounting professional ethics, the internal relationship between them and an analysis

of our accounting regulations. This course will help students understand accounting

professionalism and adhere to it.

《审计案例》课程中英文简介Auditing Cases

课程代码：040422BCourse Code：040422B

课程名称：审计案例Course Name：Auditing Cases

学时：32Periods：32

学分：2Credits：2

考核方式：考查Assessment：Evaluation

先修课程：财务报表审计、高级审计 Preparatory Courses：Audit of Financial statements,

Advanced Auditing

《审计案例》课程的教学内容主要包括：业务承接、制定审计计划、风险评估程序、控制测试、实质性程序（上、下）、审计意见的形成等七大部分共 20 多个审计案例，内容涵盖了审计学的全部知识点，涉及审计工作的各个环节。审计案例课程的教学目的就是让学生在掌握了一定审计知识的基础上，通过剖析审计

案例，以审计主体的身份参与案例，这样不但可以提高学生自觉学习和独立思考的积极性还可以让学生在运用所学知识解决实际问题的过程中提高判断和解决问题的能力。

This course includes 7 parts: engagement acceptance, making auditing plans, risk

assessments, tests of controls, substantive procedures and formation of audit opinions.It uses more

than 20 cases, andthe contents cover all the important knowledge points of auditing and the steps

in audit work.

This course will help students analyze different cases, with the role of auditors. By doing

this, we can improve their positivity in self-study and independent thinking, as well as their

proficiency in judging and solving practical problems, using knowledge learned in other related

courses.

《审计模拟》课程中英文简介Audit Simulation


课程名称：审计模拟 Course Name：Audit simulation




先修课程：会计学基础、财务会计、审计学 Preparatory Courses：Principles of

Accounting, Financial accounting, Auditing

《审计模拟》是审计学科体系的一个重要组成部分，也是审计学科体系中一门实务性很强的专业课程。它是在会计学、审计学等课堂教学的基础上进行的一次综合模拟实践。本课程内容涵盖了会计师事务所的业务承接、计划审计工作、客户沟通和各业务循环

环节的审计工作。使学生在模拟业务中体会注册会计师的职业判断，掌握常见的审计程序、主要的审计方法，积累审计经验。通过对模拟业务的操作练习，学以致用，既能增强学生的成就感，又能进一步激发他们的学习兴趣，为今后的会计审计工作打下良好基础。

Audit Simulation,an important part of the auditing discipline, is a typical practical course. It’s

a comprehensive simulation practice based on accounting and auditing.

The contents of this course include engagement acceptance, audit plan, accountants

communication and auditing work in each transaction cycle. Students can learn professional

judgment, auditing procedures and auditing methods in the simulation. The training of simulate

work will help students apply their knowledge to practice. Students will not only feel a sense of

achievement, but be motivated to learn more. It will provide the foundation for their work related

to accounting and auditing in the future.

《审计学（英语）》课程中英文简介Auditing


课程名称：审计学（英语） Course Name：Auditing




先修课程：高等数学 Preparatory Courses：Mathematics

会计学基础（英语）Accounting Principal



管理信息系统MIS

《审计学（英语）》是面向会计学院国际会计班开设的专业课，授课时采用中英文双语。本课程讲述了外部审计的目的、范围和概念, 及执行审计的基本程序。在教材后半部分，讲解了主要会计循环的审计，用来举例说明审计实务中不同的推理和程序。学习中要特别注意审计程序的不同目的。本课程与其他专业课程知识紧密相关。学生需要有中级财务会计、高等数学知识，并

熟悉运用研究方法和管理信息系统用。有关职业道德原则的知识是本课程的重要内容。国际会计准则委员会（IFAC）颁布的国际审计、鉴证业务及职业道德声明手册，是本课程的重要读物。本课程共包括 10讲：第一讲，审计概论；第二讲，职业准则、道德要求和法律责任；

第三讲，审计目标、证据和工作底稿；第四讲，计划、重要性和审计风险；第五讲，内部控制；第六讲，审计抽样；第七讲，计算机审计；第八讲，收入和收款循环、采购和付款循环审计；第九讲，存货和非流动资产审计，生产和工薪循环审计，及筹资与投资循环审计；第十讲，投资、长期负债、股东权益的审计，及完成审计工作。

“Auditing” is one of mandatory courses in the international accounting program of

professional studies. Lectures are given bilingually. This course involves the purpose, scope and

concepts of external auditing, and the fundamental audit procedures. In the second half of this

course, audit strategies of several major accounting cycles are covered, so as to illustrate different

inferences and procedures of audit practice. Students are required to pay special attention to the

purposes of audit procedure.

This course is closely related to other courses. It assumes that students have a foundation in

intermediate financial accounting, mathematics and are familiar with quantitative methods and

management information systems. An understanding of ethical principles and how the accounting

profession addresses ethical issues is an essential part of this course. The IFAC Handbook of

International Auditing, Assurance and Ethics Pronouncements are a required reading.

This course includes 10 lessons: Lesson 1 provides an introduction to auditing; Lesson 2 is

related to professional standards, ethics, and legal liabilities; Lesson 3 involves audit objectives,

evidence, and documentation; Lesson 4 talks about planning, materiality, and risk; Lesson 5

introduces internal control; Lesson 6 involves audit sampling; Lesson 7 is about computer

auditing; Lesson 8 introduces audit strategy for sales and collection cycle, acquisition and payroll;

Lesson 9 includes inventory and capital asset balances, production and payroll cycles, and finance

and investment cycle; Lesson 10 ends this course with investments, long-term debt, shareholders’

equity balances, and completion of the audit.

《审计学》课程中英文简介Auditing

课程代码：040264A/040264B/ Course Code：040264A/040264B/

040263B/040262B040263B/040262B

课程名称：审计学 Course Name：Auditing

学时：64/64/48/32 Periods：64/64/48/32

学分：4/4/3/2 Credits：4/4/3/2


先修课程：会计学基础、财务会计 Preparatory Courses：Principles of Accounting

Financial Accounting

《审计学》课程是为会计学、注册会计师、财务管理专业以及相关专业开设的一门专业课，该课程主要讲授审计的基本概念、基本理论、基本方法以及包括销售与收款循环审计、采购与付款循环审计、生产与费用循环审计、融资与投资循环审计、货币资金审计、审计报告的撰写与出具等内容的财务报表审计实务。通过本课程的学习，目的是使学生在全面了解审计学的总体框架和基本理论的前提下，掌握审计的基本方法和基本技能，具备一定的职业判断能力以及分析问题、解决问题的能力，能胜任各项审计工作的需要。本课程在教学过程中坚持三个原则：一是坚持理论与实际相结合，使学生明确审计在会计学专业课程体系的地位和作用；二是针对审计实务进行讲解，使学生能够运用审计的基本原理和各种技术方法，对企

业会计报表的合法性、公允性作出比较客观公正的评价，提出正确审计意见和建议，以充分发挥审计在市场经济中的监督、评价与鉴证作用；三是采用多种教学方式，将课堂讲授与学生自学相结合，程序安排与方法攻略相结合，

增加作业和实践环节，完善各个教学环节的管理。

This course is designed for students majoring in Accounting, CPA , Financial management

and others related. The contents include the general principles, basic theories and methods of

auditing, and the practice of financial statement audit such as the audit of sales and receivables

cycle, purchases and payables cycle, production and cost cycle, financing and investment cycle,

monetary assets audit and the issue of audit opinion. This course aims to help students be familiar

with the fundamental methods and techniques of audit, by introducing the overall framework and

basic theory. The goal is to help students become qualified auditors with keen professional

judgment and the ability to analyze and solve problems.

First, instructors need to combine theory and practice In teaching, and help the students make

clear the position and roles auditing play in their course system; second, instructors should go into

more details in explaining audit practice, help students assess the compliance and fairness of

financial statements, using the fundamental principles and techniques, and then issue correct audit

opinions and advice, which helps supervise, Evaluation and assure the financial information in

market economy. Third, using multiple teaching methods, instructors may consider self-study,

increasing assignments and practice, and at the same time, strengthen management of each step.

《审计专题》课程中英文简介Special topics of Auditing


课程名称：审计专题 Course Name：Special topics of Auditing




先修课程：财务会计、审计学等 Preparatory Courses：Financial Accounting,

Auditing

《审计专题》主要是为注册会计师专业学生开设的一门专业选修课程，该课程主要介绍审计领域的热点及前沿问题，包括围绕注册会计师审计开展的会计师事务所合并、事务所内部治理、审计准则发展动态、注册会计师行业国际化、新业务拓展的问题以及舞弊审计、经济责任审计、政府绩效审计、政府审计和内部审计的发展动态及相关热点问题。通过本课程的学习，使学生进一步了解审计的相关理论及实务，适时了解和掌握审计

理论和实务的发展动态，扩展审计的知识领域，开拓学生视野，为学生毕业后从事审计专业工作奠定必要的基础。

“Special topics on Auditing” is a course for students majoring in CPA. This course focuses on

hot issues and the frontiers of auditing, including merge, internal governance of audit firms, the

development of auditing standards, internationalization of auditing, business expending, fraud

auditing, economic responsibility audit, government performance auditing, government auditing

and internal audit.

This course will help students understand audit theory and practice, get familiar with its

development, broaden their auditing-related knowledge, and prepare for their career.

《税法》课程中英文简介Law of tax


课程名称：税法 Course Name：Taxation Law




先修课程：财政学国家税收 Preparatory Courses：Finance, National Taxation

《税法》是注册会计师专业的核心课程。该课程从会计师、注册会计师从业实践的角度出发，介绍了在现行税制的宏观背景下，我国税收法律关系构成、税法要素、税法体系结构与制定权限等基本原理，并以税收实体法、税收程序法、税务行政法制为主线，着重介绍我国现行流转税法、所得税法、财产行为税法、税收征管法的具体法规、制度及其操作应用。通过本课程的学习，使学生全面掌握我国现行税法体系中的主体性税种、普遍性税种

的法规政策及其运用，培养学生分析和解决涉税问题的意识和能力，为学生毕业后能成为高级财务管理人员、执业注册会计师奠定基础。

Taxation Law is the core course for students majoring in CPA and accounting. From the view

of accountants and CPAs’ practice, Taxation Law introduces basic principles involving

components of legal relationship, factors, structure, establishment right and other characters of

taxation under current taxation system in China.With the entity law, procedural law and

administrative regulations of taxation as the main line, this course mainly discusses specific laws

and regulations, systems and their application of existing operating taxation law, income taxation

law, property and behavior taxation and taxation collection and administration in China.

On completion of this course, students should be able to: 1) thoroughly understand tax

regulations and its application in China; 2) be aware of and able to analyze and solve tax-related

issues. It ultimately lays a solid foundation for students to be senior financial staff or competent

practicing CPAs after graduation.

《税务会计学》课程中英文简介Tax Accounting


课程名称：税务会计学 Course Name：Tax Accounting




先修课程：税法财务会计 Preparatory Courses：Law of tax，Financial accounting

《税务会计学》是集税法与企业财务会计为一体的专业会计。该课程学习的目的在于让学生了解税务会计学作为财务会计的一个重要分支，具有独立的研究领域和对象。本课程系统介绍了我国现行各税种应纳税额计算的关键问题，各税种一般与特殊的涉税会计处理。通过本课程的学习，使学生掌握正确计算各个税种应纳税款的方法，并在复杂、变化的经济环境中能够自如的对企业涉税行为进行税务处理和税务会计处理，避免不合理的税务支出，把学生培养成为复合知识结构的高级财务管理人才。

Tax Accounting is a specialized field of accounting that synthesizes taxation laws and

corporate financial accounting. The course is intended to acquaint students with the idea that Tax

Accounting is an important branch of financial accounting. Tax Accounting has its specific and

independent research field and research objects. This course introduces key issues in Chinese tax

law for calculating tax payable and income tax expense and tax - related accounting treatment.

The purpose of this course is to enable the students to master methods in calculating the tax

payable and accounting tax-related activities in the complex and changeable economic

environment, so as to reduce tax expenditures of companies they work for. It provides students

with compounding knowledge and multiple abilities for being senior financial staff after

graduation.

《现代会计学（英语）》课程中英文简介Modern Accounting


课程名称：现代会计学（英语）Course Name：Modern accounting




先修课程：会计学基础 Preparatory Courses：Accounting Principle

财务会计 Financial Management

《现代会计学（英语）》是面向会计学院会计学、会计学（注册会计师）专业开设的专业选修课，本课程所使用的所有教学材料包括讲义、教材等都是全英文的，授课时教学语言采用中英文双语。本课程主要介绍国外的财务会计知识，旨在让学生掌握英文会计专业术语，提高学生

阅读英文教材的能力，提高学生采用英文处理会计业务和分析财务报表的能力。本课程涉及的主要内容包括资产、负债和权益项目的核算，以及报表编制和分析。

“Modern accounting” is an optional unit for students majoring in accounting and finance. All

of the study materials of this course are in English, including lesson notes and textbook. The

teachers will give lectures in both English and Chinese.

This course focuses on foreign financial accounting knowledge, aiming to help students

master accounting terms in English and to enhance their ability to read textbooks in English and to

analyze financial statements. The course includes accounting for the assets 、 liabilities and

owners’ equity, as well as preparation of financial statements and statements analysis.

《现代审计学（英语）》课程中英文简介Modern Auditing


课程名称：现代审计学（英语） Course Name：Modern Auditing

学时：32 Periods： 32



先修课程：审计学 Preparatory Courses：Auditing

《现代审计》是面向会计学院会计学（注册会计师）专业开设的专业选修课。本课程从审计职业、审计过程、审计过程在销售与收款循环中的应用、审计过程在其他循环中的应用、完成审计工作、其他保证和非保证服务六个方面入手，主要关注财务报表审计和财务报告内部控制审计中的审计决策过程，强调将审计和其他保证服务的重要概念与相关实务结合起来，阐释审计决策与证据收集的逻辑方式。本课程主要介绍国外的审计知识，旨在让学生掌握英文审计专业术语，提高学生阅读

英文教材的能力，提高学生采用英文处理审计业务的能力。本课程涉及的主要内容包括本课程包括以下两方面主要内容：第一部分是审计基本原理和理论，具体包括审计的

本质和目的、审计报告、鉴证业务准则框架、职业道德及法律责任、审计目标，审计证据和审计工作底稿、审计计划、重要性和审计风险、内部控制、审计抽样、计算机审计等；第二部分为审计实务部分，具体包括销售与收款循环审计、购货与付款循环审计、存货和长期资产，生产和工薪循环，筹资和投资循环审计、长期负债和股东权益审计及完成审计工作。总体而言，本课程涵盖了审计学的全部重要知识内容。

“Modern Auditing"isan optional unit for students majoring in accounting. It is concerned

with the auditor `s decision-making process in a financial statement audit, as well as an integrated

audit of both financial statements and internal control over financial reporting required for

accelerated filer public companies, from the aspects of Auditing professional, Audit process,

Application of the audit process to the sales and collection cycle, application of the audit process

to other cycles, completing the audit, other assurance and none assurance services as well. The

primary emphasis of this course is on the combination of the important concepts of auditing and

other assurance services with the corresponding practice. The logic approach of auditing decision-

making, determining the appropriate evidence to gather and evaluation of the evidence obtained

are demonstrated.

This course focuses on foreign auditing knowledge, aiming to help students master auditing

terms in English and enhance their ability to read textbooks in English and take the foreign

auditing practice. The course includes the accounting for the assets、liabilities and owners’ equity,

as well as the preparation of financial statements and statements analysis.

This course covers two parts：Part 1 includes the fundamental principles and theories of

auditing， such as nature and purpose of auditing, the auditing standards, the ethics and legal

liabilities of auditors, audit objectives, evidence, and documentation, planning, materiality and

risk, internal control, audit sampling, computer auditing, etc.; Part 2 introduces audit practice,

including sales and collection cycle, acquisition and payroll, inventory and capital asset balances,

production and payroll cycles, and finance and investment cycle, shareholders’ equity balances,

and completion of the audit. To sum up, this course covers all the important knowledge of

auditing.

《政府与非营利组织会计》课程中英文简介Accounting for Governmental and Nonprofit Entities


课程名称：政府与非盈利组织会计 Course Name：Accounting forGovernmental and Nonprofit Organizations




先修课程：财政学、会计学基础 Preparatory Courses：Public Finance,Accounting

Fundamentals

《政府与非营利组织会计》课程是以政府预算管理为中心，对政府总预算及行政单位、事业单位预算执行进行核算、反映和监督的一门专业会计。通过本课程的学习，使学生正确理解我国政府预算管理制度和政府会计制度，明确政府会计、非营利组织会计与企业会计的差别，掌握我国政府会计与非营利组织会计的基本理论、基本方法、基本技能，掌握政府与非营利组织会计核算方法和专业实务技能，扩展财务会计的知识领域，为学生毕业后从事政府部门、非营利组织财务工作奠定必要的基础。

Focusing on the government budget management, Accounting for Governmental and

Nonprofit Organizations is a specialized course of accounting that records, reports and monitors

the governmental master budget and budgetary enforcement by the administrative units and

enterprises.

On completion of this course, students should be able to: 1) correctly understand the

governmental budget system and governmental accounting policies in China; 2) comprehend the

ways that governmental and nonprofit organizations accounting differ from the corporate

accounting; 3) grasp the primary theory, methods and techniques, and 4)command the

summarizing, reporting techniques and professional practical skills of governmental and not-for-

profit organization accounting. It broadens students’ knowledge scope of financial accounting and

sets an essential foundation for students to pursue financial work in governmental sectors and

nonprofit organizations after graduation.

《中国财务会计实务》课程中英文简介Financial Accounting of China


课程名称：中国财务会计实务 Course Name：Financial Accounting of China







高级财务会计（英语）Advanced Financial Accounting

《中国财务会计实务》是面向会计学院国际会计班开设的专业课，本课程旨在让学生在掌握中国的会计学基础和中级财务会计知识基础上，理解并掌握中国会计准则与国际会计准则中关于各会计要素确认、计量、披露等方面的差异。本课程共分十四讲，将按照中国新准则体系来安排授课内容。具体内容如下：第一讲，

国内外会计规范的发展现状。第二讲，中国会计核算流程。第三讲，基本会计准则。第四讲，存货。第五讲，固定资产。第六讲，无形资产。第七讲，金融资产。第八讲，长期股权投资。第九讲，资产减值。第十讲，流动负债。第十一讲，非流动负债。第十二讲，借款费用。第十三讲，收入。第十四讲，财务报告。包括概述，资产负债表，利润表，现金流量表，所有者权益变动表。

“Financial Accounting of China” is an optional unit for students majoring in international

accounting. The aim of this unit is to help students understand basic accounting and financial

accounting knowledge in China, and the differences between international accounting standards

and accounting standard of China.

This course includes 14 lessons as follows: lesson 1, the status of accounting rules in China

and in the world; lesson 2, accounting recording procedure in China; lesson 3, basic accounting

standard; lesson 4, inventory; lesson 5, fixed assets; lesson 6, intangible assets; lesson 7, financial

assets; lesson 8, long-term equity investment; lesson 9, assets impairment; lesson 10, current

liabilities; lesson 11, non-current liabilities; lesson 12, debt expenses; lesson 13, revenue; lesson

14, financial reporting.

《中级财务会计（上）（英语）》课程中英文简介Intermediate Financial Accounting I


课程名称：中级财务会计（上）Course Name：Intermediate Financial Accounting I





《中级财务会计（上）（英语）》是面向会计学院国际会计班开设的专业课，是专业学习 CGA课程的五门课中的第二门课程。这门中级的财务会计课程是以学生已经接触学习过会计学基础或其他所介绍的内容相同的课程为前提的。中级财务会计的学习使学生能够了解更多的会计知识和能力，这样为其他三门的财务会计课程做准备；同时，能够将这些知识与其他的专业学习的课程相联系。主要内容包括资产（金融资产、存货以及固定资产）、负债项目的会计核算以及有关报表编制的基本内容。

“Intermediate Financial Accounting I” isone of mandatory courses in the international

accounting program of professional studies. This intermediate financial accounting course builds

on the basic understanding that students should have learned Accounting Principle or an

equivalent introductory course. It is designed to enablethe students to further develop accounting

knowledge and skills in preparation for the subsequent three courses in financial accounting, and

to relate this knowledge to other courses in the program of professional studies. The main content

includes the accounting for the assets (financial assets, inventory and fixed assets) and liabilities,

as well as the basic knowledge of financial statements preparation.

《中级财务会计（下）（英语）》课程中英文简介Intermediate Financial Accounting II


课程名称：中级财务会计（下）Course Name：Intermediate Financial Accounting II






《中级财务会计（下）（英语）》是面向会计学院国际会计班开设的专业课。本课程主要侧重负债类和所有者权益类账户的概念、计量、记录和报告，具体包括长期债券、股份发行、库藏股核算、股利核算、复杂的金融工具如可转换债券的核算、租赁会计、所得税会计、养老金会计。除此之外，这门课程还介绍了合伙企业会计核算的一些特殊业务、财务报表分析以及每股盈余和稀释每股盈余的计算。

由于这门课程涉及一些诸如租赁会计、所得税会计和养老金会计的特殊业务，总体难度比《中级财务会计（上）（英语）》要高。由于长期债券、租赁会计涉及单一付款和年金现值的问题，要求学生能熟练掌握相关的计算才能做好会计处理。

“Intermediate Financial Accounting II”is one of mandatory courses in the international

accounting program of professional studies. This course begins by examining debt issues,

especially complicated debt instruments such as bonds. Corporate equity issues are as follows:

raising capital by issuing shares, paying dividends, redeeming shares, and so on. In addition, a

number of complex computational topics were covered: corporate income tax, leases, and

pensions. The course continued with coverage of how accounting changes, whether they are the

changes in accounting policies, accounting estimates, or error corrections, are recorded and

disclosed in the financial statements. Finally, the financial statement analysis is introduced, which

included a review of the importance of financial information in capital markets, a review of the

cash flow statement, and EPS, a particularly complicated profitability ratio.

Since a variety of complex transactions, such as rent, income tax and pension accounting are

included, this course is more difficult than “Intermediate Financial Accounting I”. Studentsare

required to gainproficiency in the corresponding calculation of long-term bonds, rent accounting,

annuity present value in order to acknowledge accounting procedures.

《中级财务会计》课程中英文简介Intermediate Financial accounting

课程代码：041205A Course Code:041205A

课程名称：财务会计学 Course Name: Intermediate Financial accounting

学时： 80 Periods： 80

学分： 5 Credits： 5考核方式：考试 Assessment：Examination

先修课程：会计学基础 Preparatory Courses：Accounting Fundamentals

《财务会计学》是会计学、财务管理和注册会计师等专业的核心课程。该课程是在掌握《会计学基础》等先导课程内容基础上，运用会计学基础的概念、原则和方法，紧密结合企业经济业务活动特点，全面系统地阐述企业财务会计基本理论与方法。本课程理论与实务并重，着重突出理论对实务操作的指导意义，在财务会计概念框架

指导下，以反映受托责任、提供决策相关信息为目标，全面阐述企业所涉及的重要交易或事项的会计处理方法及理论依据，通过确认、计量、记录和报告等主要程序，最终提供一套通用的财务会计报告，以满足与企业有利益关系的各方对会计信息的需要。同时《财务会计学》还会涉及财务会计领域中一些前沿问题，为进一步学习高级财务会计学奠定基础。本课程的教学目的是使学生能够全面系统地掌握企业财务会计的基本理论、基本方法，

以及财务会计基本循环过程和会计信息的生成；并为后续专业课程高级会计学、成本会计学、管理会计、财务管理学、审计学的学习奠定坚实的基础；为学生将来从事会计、财务管理、审计或经济管理工作提供必要的知识和技能的储备。

Intermediate Financial accounting is the core course for students major in accounting, financial management and CPA. The course builds on fundamental accounting principles covered in the course of Accounting Fundamentals . It demonstrates the basic accounting theory and methods systematically, and represents an intensive study and application of generally accepted accounting principles in combination with enterprises economic activities.

This course emphasizes on both theory and practice. Under the conceptual framework of financial accounting, it introduces accounting theories and methods for important activities and transactions for the enterprises, by representing procedures and principals for identifying, measuring, recording and reporting, and finally financial statement presented to stakeholders to satisfy the needs for stakeholders’ decision making and managers’ fiduciary duty to its shareholders. This course also covers some frontier issues in financial accounting areas, which serves as the basis for studying advanced accounting.

The purpose of this course is to enables the students to understand the basic financial accounting theories and accounting methods, and lay a foundation for further studies on other courses, such as advanced accounting, cost accounting, management accounting, financial management, auditing, and so on. It also provides knowledge and skills for students who want to devote themselves to accounting, financial management, and other management work.

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