会计学课程介绍（中英对照）
基础会计
Fundamental Accounting
本课程属于会计学科体系中的专业基础课程，教学目的在于使学生初步掌握建立和应用会计信息系统所应当具备的一些共性的知识，包括会计的基本理论、基本规范和基本方法。
本课程涉及的会计基本理论有：会计目标、会计环境、会计假设、会计对象和会计要素等；涉及的会计基本规范包括会计法律规范、会计准则规范、会计制度规范和会计道德规范；涉及的会计核算基本方法和程序包括：设置账户、复式记账、填制和审核凭证、登记账簿、成本计算、财产清查、编制财务报告等会计核算方法体系及会计循环。本课程还介绍了会计学科的框架体系。
This course belongs to the professional foundation course of accounting, the teaching’ aim is to make student master accounting information system: accounting basic theories, basic norm and the basic methods.
The basic theories in accounting involve accounting’s target, accounting’s environment, accounting’s assumption, accounting’s object and main factor etc. The basic norm involving includes the accounting law norm, accounting standard norm, accounting system norm and accounting morals norm. The accounting record methods and procedure includes establishing the account, double entry, and property checks, establishment financial report. This course still introduced the frame system of accountancy's course.
中级财务会计
Intermediate Financial Accounting
《中级财务会计》是会计专业的主干课程，主要教学目的是使学生深入了解财务会计的基本理论框架和规范体系；系统掌握各类企业共性经济业务的会计处理原则及方法。本课程教学立足会计改革与发展，理论联系实际，并采用案例教学方法，培养学生处理会计问题的实际工作能力，包括职业敏感性、职业判断能力和综合分析能力，为从事会计工作奠定坚实的基础。
本课程教学的主要内容：财务会计的基本理论框架，包括会计目标、会计核算的基本前提、会计核算的一般原则、会计要素等；会计规范体系，包括会计核算的规范、会计信息披露的规范等；对各项会计要素确认、计量、记录和报告的原则、程序和方法。各章均配备在会计改革与发展实践中涌现的典型案例，以供分析和讨论。
Intermediate Financial Accounting is one of the core courses in higher finance & economics colleges. It aims to make students comprehend the structure in theory and standard system deeply; and command accounting principle and method of all kinds of economic operations in company. The teaching of this course is based on accounting reforms and developments. It applies a theory to practice and cultivates students’ practical operational ability by cases including professional sensitivity, professional judgments and compositive analysis, which will lay the solid foundation for accounting.
This course is mainly composed of the academic structure of financial accounting including accounting objective, accounting assumption, accounting essential principle, accounting elements;Accounting standard system including financial accounting standard, accounting information disclosure standard; affirming, measuring, recording and reporting principle, procedure and method. Every chapter is equipped with typical cases in the period of accounting innovation and development.
成本会计
Cost Accounting
本课程是会计学科的一个重要分支。本课程教学的主要目的是要求学生初步了解企业成本核算的基本理论和方法；熟悉国内外在成本会计领域出现的新思想和新方法；掌握现代经济条件下企业成本控制与管理的程序、理论与方法。
本课程教学的主要内容包括：成本的经济内涵、成本会计的职能、成本计算的方法、成本计划与控制、成本报表编制与分析，战略成本管理等。
This course is one of important branches of the science of accounting. The main purpose of this course is to make students know the basic theories and methods of enterprise costing initially, make acquaintance with the new ideas and methods occurring in the field of cost accounting at home and abroad, grasp the procedure, theory and method of enterprise cost control and management in modern economy.
The main contents of this course: the economic meaning of cost, the function of cost accounting, the method of costing, the cost planning and control, the making and analysis of cost report, strategy cost management, etc.
会计信息系统
Accounting Information System
本课程的教学目的是要求学生掌握以微观企业管理为核心的面向生产经营全过程的企业级会计信息系统理论、方法和实践。初步掌握软件工程学的思想、方法、工具，成为既能应用财务软件又能参与财务软件设计的高级人才。
本课程教学的主要内容是介绍了会计信息系统的发展历程和企业级会计信息系统的涵义、结构和功能；系统管理和各子系统的工作原理；企业级会计信息系统的实践方法；应用企业级会计信息系统模拟企业级会计业务的案例；强调了会计信息系统的技术基础与业务环境,介绍了系统开发方法,突出了会计数据分析与决策, 会计信息系统的内部控制方法与制度。
The objective of this course is that the students will be able to not only master the philosophies and basic operational technologies of the accounting software but also its planning, analysis and design in a in a factory level of a business enterprise.
The major topics in this course include: the development of the accounting information system, the definition, composition and functions of the accounting information system in a factory level, system management and the working process of the departmental systems, the practical techniques, including the case study, of the accounting information system in factory level, the design of the system based on the business transactions so as to give data analysis and make decisions and the framework of internal control in the accounting information system.
高级财务会计
Advanced Financial Accounting
本课程的教学目的是要求学生在熟悉国际会计准则和我国企业会计准则的同时，及时了解会计理论的新观点、会计学术界的新成果，结合国内外会计实务案例的分析，掌握运用国际会计惯例处理复杂的会计业务的能力，主动适应不断变化的市场经济发展需要。
本课程教学的主要内容包括：特殊的经济业务或事项，如债务重组、非货币性交易、或有事项、所得税会计、租赁、商品期货交易等；特殊的财务报告，如合并报表、中期报告、分部报告；以及财务会计报表的调整，如资产负债表日后事项，会计政策、会计估计变更和会计差错更正等。
The purpose of this course is that during studying students can understand both international accounting standard and our national accounting standard for business enterprises. At the same time they can learn the latest viewpoint of the commonwealth of leaning and the developing tendency of the accounting theory. To rely on the analysis of practical cases they can develop the capability of dealing complicated practical problems step by step in order to adapt to the request of the fast changed market economics.
The main content of this course includes special economic businesses or events such as debt restructuring, non-monetary transactions, contingent events, income tax accounting, leases, commodity dealing future etc. At the same time some special financial reports such as consolidated financial statement, interim financial reporting, divisional reporting and adjustment to the financial reports such as events occurring after the balance sheet date, changes in accounting policies and accounting estimates, and corrections of accounting etc. are also included in the course.
会计制度设计
Design of Accounting System
会计制度是会计法规体系的重要组成部分，是指导会计工作的规范。会计制度设计课程是一门具有中国特色的会计专业课程。其研究的主要目的在于探索我国国家统一会计制度和企业内部会计制度设计的理论与方法，课程内容具有理论性、实用性和应用性的特点。通过本课程的学习，要求学生能够比较全面、系统地掌握会计制度设计的基本理论、基本知识和基本方法，能够综合运用会计制度设计的基本理论与方法，进行会计制度的设计。
本课程教学内容主要包括：选择会计处理原则和方法，制定单位内部会计政策，设计内部控制制度，规范会计组织程序和会计核算方法，设计对内、对外会计报告等。
Accounting system is the important parts of the accounting regulations, is also the standard of the accounting working. The design of accounting system is a subject that has the Chinese characteristics. It’s researching main aim of that is probe of our country’s unite accounting system, the methods and theories of the business internal accounting institutions. The subject contents have the features: theoretical, practicability and applicability.
Upon successful completion of this subject, students should be able to demonstrate understanding and competencies in the following fields: overall and systematic know well the basic theories, knowledge and methods of this subject; integrate handle the basic accounting theory and methods of the accounting system design; design the accounting system.
This subject contents:1.Select the accounting procedure principles and methods. 2.Formulate business internal control accounting policy. 3.Standard accounting organization procedure and accounting measurement methods. 4.Design the internal and external accounting information reporting.
财务分析
Financial Statements Analysis (Bilingual)
本课程的教学目的是向学生介绍并说明财务报表所必须的概念背景及分析工具，重点在于评估财务报表及其对商务决策制定所起到的作用。本课程试图结合具体案例，帮助学生通过复杂的现实世界学习怎样对问题进行思考和推理。
本课程的主要内容涉及如何理解并解释西方财务报表（主要指资产负债表、利润表、股东权益表及现金流量表）中的信息，通过阅读财务报表能准确地获取所需的信息，并发现其中隐含的问题。
This subject introduces the conceptual background and analytical tools necessary to understand and interpret financial statements. The emphasis is to evaluate financial statements and its functions of business decision-making. We try to use cases to help students to learn how to think and analogize.
After studying this subject, students will be able to understand and interpret the financial statements (mainly means the balance sheet, the income statement, the statement of stockholders’ equity and the statement of cash flows), extract the desired information accurately, and find out the underlying problems.
中级财务管理
Intermediate financial management
《中级财务管理》课程是会计学专业的核心课程，它以“企业资金运动”为主线，将筹资、投资、分配、营运资金管理等内容串联起来，充分体现财务管理理论、实务与政策的有机统一。该课程基于会计专业教学计划培养目标的要求，以会计学专业学生基本能力和综合素质培养为核心，着重体现科学性、先进性和实用性的特点，注意市场需求，增强岗位适应力。
"Intermediate financial management" is a core curriculum of accounting specialty, it takes"enterprise funds" as the main line, puts financing, investment, distribution working capital management etc together, fully embodies the unity of theory, practice and policy of financial management. The course is based on the requirement of the target of accounting major teaching plan for training, take basic ability of accounting professional and comprehensive quality training for students as the core, mainly reflect the scientific, advanced and practical features, pay attention to market demand, enhance their adapt ability.
审计学
Principles of Auditing
本课程是在学完财务会计基础上，介绍审计学的基本概念、原理、方法与程序。主要内容包括审计学的历史发展、审计定义、职能、目的和作用，审计的分类、审计的标准、审计风险与重要性水平、审计证据、审计程序与方法、内部控制与控制测试、实质性测试等概念，审计工作底稿的编制。销售与收款循环、生产与存货循环、采购与付款循环、筹资与投资循环以及货币资金的审计，审计报告的编制等内容。
On the basis of mastering Financial Accounting, this course introduces the basic conceptions, principles, methods and procedure of modern audit, mainly including the history of audit development, the conceptions of audit and its function and objective. It also tells about the class of audit, the criterion of audit, the crisis of the audit and emphasis of audit, the audit evidence, the audit methods and audit procedure, internal controlling system and the conceptions of compliance test and the substantiality test, etc., and will also tell how to edit the manuscript of audit working papers. There are also some chapters about the audit on the circulation of sale and gathering, the circulation of production, purchase and payment, fundraising and investment, the audit of monetary and capital, and the concrete edition of audit report etc.
