第一篇：会计专业教学大纲及主干课程 英文版
Syllabus of Accounting List of main courses: 1.Financial Management 2.Cost Accounting 3.Advanced Financial Accounting 4.Management Accounting 5.Accounting Computerization 6.Accounting Practice 7.Basic Accounting 8.Auditing 9.Intermediate Accounting
Syllabus of Financial Management Course Description
This course is a backbone course of specialty of Accounting Computerization, and it provides students a overall knowledge of theory, methods and practical skills on financial management, and lays a hard basis for future work.Textbook Textbook is the exam textbook related with Chartered Public Accountant Exam(CPA Exam)
Chapter One Summary of Financial Management Aims: This chapter touches on the basic principles of financial management;students are required to grasp the definition, goals, principles and methods of financial management.Key points and difficulties: Concept and goals of financial management Course content: 1.1 Goal of financial management 1.2 Content of financial management 1.3 Principle of financial management 1.4 Condition of financial management
Chapter Two Financial Statement Analysis Aims: This chapter describes basic theory, ratio and application of financial statement.Students are required to grasp goal, methods, principles and some indexes of statement analysis.Key points and difficulties: Basic ratio of finance and application of financial statement
Course content 2.1 Introduction of financial statement analysis 2.2 Basic financial ratio 2.3 Application of financial statement analysis
Chapter Three Financial Forecasting and Planning Aims: This chapter describes financial forecasting and financial budget.Students are required to grasp means of financial forecasting and depreciation of the financial budget.Key points and difficulties: Containing growth rate and sustainable growth rate
Course content 3.1 Financial forecasting 3.2 Growth rate and capital requirements 3.3 Financial budget
Chapter Four Financial Valuation Aims: Students are required to grasp concepts of time value, risk and return and cost effectiveness Course content: 4.1 Time value of money 4.2 Bond valuation 4.3 Stock valuation 4.4 Risk and return
Chapter Five Investment Management Aims: Students are required to means of investment projects evaluation, estimate of investment cash flow and risk management of investment projects.Course content: 5.1 Basic means of investment projects evaluation 5.2 Estimate of investment cash flow 5.3 Risk management of investment projects
Chapter Six Liquid Capital Aims: Students are required to grasp cash management, accounts receivable management and inventory management, working capital management and liquid capital
Course content: 6.1 Cash and Portfolio Management 6.2 Accounts receivable management 6.3 Inventory management
Chapter Seven Fund Raising Management
7.1 Common stock financing 7.2 Long-term debt financing 7.3 Short-term funding and working capital policy
Chapter Eight Dividend Distribution 8.1 Content of profit distribution 8.2 Procedure and means of dividend payment 8.3 Dividend distribution policy and internal financing 8.4 Stock dividend and stock split
Chapter Nine Capital Cost and Capital Structure 9.1 Capital cost 9.2 Financial leverage 9.3 Capital Structure
Chapter Ten Acquisition and Control 10.1 Mergers and acquisitions 10.2 Peeling and separation 10.3 Equity restructuring 10.4 Corporate control
Chapter Eleven Reorganization and liquidation 11.1 Financial restructuring 11.2 Company liquidation
Syllabus of Basic Accounting Chapter One Introduction to Accounting This chapter introduces accounting’s role in company, history and development of accounting;concept of accounting, functions and objectives of accounting;basic presumption and principles of accounting;basic elements, equation and Accounting methods of accounting.Chapter Two Account Settings and Lending Principles Students are required to grasp accounting courses and account;accounting method and debit and credit accounting
Chapter Three Accounting of Basic Business Students are required to master accounting and financing;purchase, production and sales;foreign investment and other business accounting;return production and distribution.Chapter Four Accounting Documents This chapter touches on roles and types of accounting documents, filling and auditing;transfer and custody
Chapter Five Accounting Books This chapter touches on meaning and types;opening motive and setting;posting and trial balance;reconciliation, checkout and wrong account.Chapter Six Costing
This chapter touches on definition and principle;requirements, methods and account disposal of costing.Chapter Seven Property Account This chapter touches on definition and principle;requirements, methods and account disposal of property account.Chapter Eight Final Account Adjustment This chapter touches on principles, content, account disposal of final account adjustment.Chapter Nine Financial Statements This chapter requires students to grasp the meaning, function, content, type, editing procedure and editing requirements, meanwhile, it focuses on three main statements, that is, Balance Sheet, Income Statement and Cash Flow Statement.Chapter Ten Procedure of Accounting
This chapter introduces the procedures of accounting(Accounting Certificate, Subject Summary, Summary of Accounting Documents, Journal Ledger and Multi-column Journal)
Chapter Eleven Application of Computer in Accounting Students are required to know application of computer in accounting and accounting management on computer.Chapter Twelve Accounting Organization Students are required to know the meaning and requirement of accounting organization, accounting personnel, accounting order and accounting files.Syllabus of Intermediate Financial Accounting
Course Description This course is designed to help students develop an in-depth understanding of financial accounting and reporting.For each topic covered in the course, we first describe the underlying business transactions and go through the technical details of Generally Accepted Accounting Principles(GAAP).After doing this, we then see how these transactions are reported in the financial statements.Aside from learning the accounting rules, we will also discuss why management, analysts and investors care about accounting.In addition, we will spend time talking about management’s incentives and how their incentives can influence the decisions and estimates they make when reporting their financial results.There are two key goals in this course.The first goal is to learn how the numbers reported in the financial statements are produced.This requires you to learn the details of accounting.The second goal is to learn how to interpret the numbers being reported in the financial statements.This requires you to be able to “back out” the journal entries that management made to report the numbers in the financial statements.After doing this, you will be better equipped to address whether there are any distortions in the financial statements, and if so, how to remove these distortions.To give you some perspective of how this course fits into the Accounting Course sequence, the classes can be described as follows.Introductory Accounting teaches you the basic accounting for each of the items on the balance sheet and income statement.Intermediate Accounting expands your knowledge so that you can understand the footnotes to the financial statements.It also focuses on actual financial statements and helps you learn the latitude management has in producing the numbers reported in the financial statements.The third course in the accounting sequence is Financial Statement Analysis(ACC318)where you use your understanding of the financial statements and the footnotes along with other information(plus what you have learned in finance/corporate strategy/marketing)to compare and value firms.Chapter One Introduction Introduction of financial accounting, prerequisites and general principle of financial accounting;accounting elements and accounting equation
Chapter Two Currency Capital
Definition of currency capital, meaning and requirements of cash management;Cash-based business procedures and documents;setting and entry of cash journal;cash check;meaning and requirement of bank deposit management;setting and entry of bank deposit journal;deposit check;transfer clearing;contents and account disposal of transfer clearing.Chapter Three Financial assets Definition and types of financial assets;financial assets check;financial assets impairment
Chapter Four Receivables Contents, valuation and accounting of receivables;content, checking and discount of bill receivable;Discount Notes due resale;other items check;Prepaid expenses check;Debt restructuring;Accounts receivable financing.Chapter Five Stock Definition and category of stock, Recorded value of stock;goal of stock accounting;real cost of stock;planning cost of stock;valuation of stock;cost of stock and market method;easily consuming cheap goods check;packaging check;stock clearing
Chapter Six Long-term Equity Investments Definition and types of long-term equity investments;initial measurements of long-term equity investments;equity method of long-term equity investments
Chapter Seven Fixed Assets Definition and types of fixed assets;check of fixed assets;depreciation and repair of fixed assets;construction of fixed assets
Chapter Eight Intangible Assets and Other Assets Nature and types of intangible assets;valuation and amortization of intangible assets;transfer and check of intangible assets;deferred assets check and other assets check.Chapter Nine Current Liabilities Types and valuation of current liabilities;content and check of various current liabilities;other liabilities.Chapter Ten Long-term Liabilities Definition and types of long-term liabilities;long-term debt accounting;bonds payable accounting;long-term accounts payable;other long-term accounts payable accounting.Chapter Eleven Income, Cost and Profit Content of operating income;basic operating income accounting;taxes and additional valation and accounting;other operating balance accounting;period costs accounting;constitution and accounting of total profit;net profit;profit allocation
Chapter Twelve Equity Definition of equity and differences between equity and creditor interest;paid-in capital accounting;capital surplus accounting;reserve accounting;undistributed profit.Chapter Thirteen Financial Report
Concept and role of financial report;types of financial statements;the preparation requirements of financial outstanding;role and preparation of balance sheet;role and preparation of income statement;role and preparation of cash flow statement;financial statements schedule;calculation and evaluation of financial indicators.
第二篇：汉语言文学专业(本科)主干课程教学大纲
汉语言文学专业（本科）课程教学大纲
目录
一、《语言学纲要》课程教学大纲………………………………………1
二、《文学概论》课程教学大纲…………………………………………7
三、《现代汉语》课程教学大纲…………………………………………18
四、《古代汉语》课程教学大纲…………………………………………28
五、《中国古代文学》课程教学大纲……………………………………36
六、《中国现代文学》课程教学大纲……………………………………83
七、《中国当代文学》课程教学大纲……………………………………94
八、《外国文学》课程教学大纲…………………………………………120
九、《写作》课程教学大纲………………………………………………125
十、《中学语文教育法》课程教学大纲…………………………………136
十一、《逻辑》课程教学大纲………………………………………………145
十二、《现代汉语语法研究》课程教学大纲………………………………151
十三、《文字学》课程教学大纲……………………………………………155
十四、《现代汉语语义研究》课程教学大纲………………………………158
十五、《阅读学》课程教学大纲……………………………………………162
十六、《修辞学》课程教学大纲……………………………………………168
十七、《说课训练》课程教学大纲…………………………………………177
十八、《西方文论》课程教学大纲…………………………………………179
十九、《中国文学批评史》课程教学大纲…………………………………188
二十、《美学》课程教学大纲………………………………………………193 二
十一、《比较文学》课程教学大纲………………………………………196
第三篇：会计专业英文自荐信
会计专业英文自荐信(精选多篇)
dear in charge of recruitment:
i jilin university school of economics and management management information systems, a professional undergraduate students.before graduation, i hope to be able to find a suitable for your own work.according to my existing knowledge and capacity, i am prepared to candidates of your company mis knowledge or the need for knowledge of computer programming jobs.compulsory subjects in the study courses, i have always been interested in computer programming , foreign language learning and e-learning and application.in
the computer, i passed the computer two national and provincial secondary examination.in addition, i am in the application of c + + builder software development of a large number of practical, in-depth practical experience in programming, and has been不辍-depth study and improve their level of programming.in a foreign language, i started high school attaches great importance to the practical application of the capacity of training.in the university, i have co-organized the association of foreign language in english speaking engagements and seminars to invite foreign teachers activities.in addition, i take a second outside the japanese, the japanese have a certain level.in the network, i too repair gate network technology, network information resources, e-commerce courses.at the same time, i specializing in the internet than to collect
and send information.i have done for six tutor students.and in a second-year secondary school students had a 20-day substitute teacher of english.in different people and to cooperate and the process of progress i get more inspiration and more like the completion of the work challenging.if i could have the honor to realize their aspirations to enter the effectiveness of your company, i will make every effort to achieve the goals of your company, with their co-operation in the job can best be done.thank you very much care.
第四篇：会计专业英文求职信
Dear Sir / Miss:
Hello!
Thank you for your busy schedule to open this letter.I am a 2004 session of Jingdezhen Ceramic Institute of professional Accounting is about to graduate from a university student, was informed that your organization recruit more capable personnel, I am attracted to, I hope your company can take the first step in my career.Four years in college, I work hard hard, comprehensive and systematic study of the major accounting and management courses and books, and can be applied flexibly;At the same time, after school, I also actively engage in the financial aspects of the latest theories and laws and regulations, a systematic study a new accounting system, and constantly refresh and enrich their theoretical knowledge, a solid theoretical foundation of their own.And in practice, I mastered the Abacus, Accounting and Financial Statement Analysis accounting and other business under the new economic system of the accounting activities of a more comprehensive understanding.And obtained evidence of their qualification.While studying at the school had won a scholarship.I also use every opportunity to actively participate in social practice activities for the two companies have done market research, these social activities to develop and improve my overall quality and capacity.In addition, proficiency in computer operation and I can Office Series Office software, and UFIDA Kingdee mastered the financial software, through the National College of Computer II examination..Competent accounting, marketing and management work.The past does not mean that the future is the true meaning of hard work.For practical work, I believe that I can quickly adapt to working environment, familiar with the business, and in practical work, keep on learning and improving themselves, do their jobs.If the honor to be your staff, I will do the study, together with your company to develop a more brilliant tomorrow.The cause of your organization would like to thriving achievements;cause I wish you every success in the future!Hope that the leadership can be taken into account for me, I eagerly look forward to hearing from you.Sincerely，Salute!
第五篇：会计专业英文文献
The Optimization Method of Financial Statements Based on Accounting Management Theory
ABSTRACT
This paper develops an approach to enhance the reliability and usefulness of financial statements.International Financial Reporting Standards(IFRS)was fundamentally flawed by fair value accounting and asset-impairment accounting.According to legal theory and accounting theory, accounting data must have legal evidence as its source document.The conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements.The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.INTRODUCTION
Based on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards(hereinafter referred to as “the International Standards”)for reference.The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively.The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction.On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II.OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATION
As an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time.Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements.From the perspective of “public interests”, reliability and legal evidence are required as qualitative characters, which is the origin of the traditional “historical cost accounting”.From the perspective of “private interest”, security investors and financial regulatory authorities
hope that financial statements reflect changes of market prices timely recording “objective” market conditions.This is the origin of “fair value accounting”.Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China.These ideas and perspectives enriched the understanding of the financial statements in China.These achievements deserve our full assessment and should be fully affirmed.However, academia and standard-setters are also aware that International Standards are still in the process of developing.The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III.THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEM
Whether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time.We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing.They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified.Accounting process will not need assets impairment and fair value any longer.Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented.Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements.Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment.Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books;instead, they only need to list the fair value information at the balance sheet date.In addition, since the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled.Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified.The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as “not supported by legal
evidences”.Accountants and auditors can quickly adapt to this financial statements system, without the need of training.In this way, they can save a lot of time to help companies to improve management efficiency.Surveys show that the above design of financial statements is popular with accountants and auditors.Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV.CONCLUSIONS AND POLICY RECOMMENDATIONS
The current rule of mixed presentation of fair value data and historical cost data could be improved.The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting.China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective.By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors
We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法
摘要
本文提供了一个方法，以提高财务报表的可靠性和实用性。国际财务报告准则（IFRS）的根本缺陷是公平价值核算和资产减值核算。根据法律理论和会计理论，会计数据必须具有作为其源文件的法律证据。传统的“混合属性的”会计制度应改为一个“独立”的历史成本和公允价值被严格分开的财务报表系统。本文建议的优化方法将大大提高财务报表的可靠性和实用性。
一、引言
根据国际会计衔接办法，财政部发布2006年企业会计标准的情况，以供参考《国际财务报告准则》（以下简称《国际标准》）。在企业会计准则公平价值核算成功扩展的意义上，会计核算应当客观地反映市场价值。会计改革的目标是建立会计后续的理论与方法,使用国际先进理论的借鉴不仅是必要的,也符合我国社会主义市场经济建设的需要。在已获得的成果和国际标准的局限性进行全面评估的基础上，提出了一种立场，以深化会计改革和加强会计法规的稳定性。
二、优化系统的财务报表：法律事实与财务展望并联上市
作为一种重要的管理活动，会计上应根据分类统计信息系统的使用，全心全意为微观经济管理，并在同一时间宏观调控。财务报表的系统优化应尽量使自己考虑宏观和微观层面的财务报表的要求的所有方面。
为什么企业需要编制财务报表？谁的要求应该考虑编制在财务报表内？这些问题是基本问题，我们应该考虑对财务报表的优化。从法律的角度考察“公共利益”、可靠性和法定证据中需要定性的特点，是传统的“历史成本会计”的由来。从“私人利益”来看，证券投资者和金融监管当局希望财务报表反映市场价格，及时记录“客观”的市场条件的变化。这是“公平价值会计”的由来。一套财务报表是否能够匹配这两种不同的观点和平衡公共利益与私人利益?为了解决这个问题，我们设计了一个新的资产负债表和损益表。
从1992年到2006年,大量的新思路、新观点被引进到中国的会计实践,国际
会计准则在中国的会计改革中渐变。这些思想和观点丰富了对中国的财务报表的理解。这些成就值得我们充分评估，并应予以充分肯定。然而，学术界和标准制定者也知道，国际标准仍然在发展中。文中提出的财务报表会计改革新格式的目的，是推进到一个关于国际趋同的更深层次的基础上。
三、提高系统财务报表的实用性
财务报表是否能够保持其稳定性呢？在同一时间要动员供应方和需求方的积极性。我们应该考虑是否能满足财务报表的宏观经济调控和企业管理的要求，并且是否受数以百万计的会计师的欢迎。会计师负责编制财务报表，审核员负责审核工作。他们将受益于新的财务报表的执行情况。
首先，对于会计师来说，在这个孤立的历史成本会计和公允价值会计的设计下，他们的日常核算的做法大大简化。会计处理将不再需要资产减值准备和公允价值了。会计账簿记录减值不会为历史成本会计和资产再增值，是全面落实。根据评价，公允价值的信息将被记录在资产负债表日，并且只能在财务报表。历史成本会计是更有可能被税务机关认可，从而节省了大量的纳税调整的工作量。会计师不需要计算递延所得税费用，获利后的实现表税被公司法认可，解决了决定可获得利润分配的问题。会计师不需要在会计账簿记录证券投资者需要的公允价值信息，相反，他们只需要列出在资产负债表日的公允价值的资料。此外，因为在实线表中的数据具有法律的公信力，所以会计师的法律风险可以得到很好的控制。
其次，对会计处理的随意性将会减少，审计员的审查过程将大大简化。独立审计师在审计虚线表时就不必承担相当大的审计法律风险，因为来自于公允价值信息的风险已被认定为“不合法的证据支持”。会计师和审计师能尽快地适应这个财务报表系统,而不需要训练。这样，他们可以节省很多时间来帮助企业提高管理效率。调查表明，上述财务报表的设计在会计师和审计师中很受欢迎。由于会计和审计的工作量已大幅减少，因此，审计和评估的总开支将不会超过目前的水平。
总之，从供应方和需求方的角度来看，改进后的财务报表没有增加预计，而且将加强财务报表的有用性，且不增加供给的负担。
四．结论和政策建议
当前混合了陈述公允价值和历史成本的数据可以被改善。公允价值的核心理念是使财务报表反映资产和负债的公允价值，因此我们可以从资产减去负债的公允价值来获得的净公允价值。
然而，目前的国际标准不执行这个概念，而是要设法改造部分历史成本会计，从而导致减值核算和公允价值会计混淆使用。20世纪80年代以来，中国的会计学术研究一直是循序渐进的，现在已经引进了一种企业财务报表的混合属性模型。
通过区分财务预期的法律事实，我们可以平衡公众利益和私人利益，可以重新设计以提高管理效率为主要目标的财务报表和实施更高层次的法律制度。通过展示一套在同一时的公允价值和历史成本的财务报表，不仅满足国内法律关于保管账簿需要，也符合金融监管部门和证券投资者的需求。
我们希望从业者和理论家在改善财务报表，从而建立一个财务报表系统的问题上提出建议，不仅满足了国内的需求，而且也与国际标准吻合。
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