您现在的位置是: 首页 > 教学建设 > 课程建设 > 正文
基础会计          

主要内容:本课程是学科基础课。主要介绍会计的概念、职能、会计要素和目的。在此基础上,以产品制造企业、金融企业等不同行业基本经济业务的会计核算实例,由浅入深、循序渐进地予以阐述。通过学习,使学生对会计的基本理论、基本方法、基本准则有一个比较完整的认识,掌握会计核算的基本技能,为以后学习后续专业课程奠定基础。

Fundamentals of Accounting

Content: This course is discipline-based course and focuses on accounting concepts, functions, elements and accounting purposes. On this basis, the manufacturing companies, financial companies in different sectors such as basic economic business accounting instance, to be described step by step. Students will have a good command of basic accounting theory, methods , principles and accounting skills so as to lay a solid foundation for subsequent academic learning.

中级财务会计(一)、(二)

预修课程:会计学、基础会计

主要内容:《中级财务会计》是专业必修课程。本课程主要以股份制企业为例,按照会计准则要求,对企业发生的经济业务进行账务处理,并提供公司的财务状况、经营成果和现金流量等会计信息。《中级财务会计》所涉及的核算内容比较全面,具有广泛性。

Intermediate Financial Accounting I/ II     

Requisites: Accounting, Fundamentals of Accounting

Content: "Intermediate Financial Accounting" is a professional required course. This course is primarily to stock companies, for example, in accordance with accounting standards require, for an enterprise's economic business accounts processing, and provide the company's financial position, operating results and cash flow, and other accounting information. "Intermediate Financial Accounting," Content of the accounting involved in more comprehensive, with extensive.

成本会计               

预修课程:基础会计、财务管理学

主要内容:本课程是专业必修课程。主要讲授工业企业成本核算与分析的基本理论和方法。包括:成本预测、成本决策、成本控制、成本分析、成本核算等,其中成本核算是本课程的重点。

Cost Accounting       

Requisites:Fundamentals of Accounting, Financial Management

Content:This course is a professional required course and focusing on major industrial enterprises in cost accounting and analysis of teaching the basic theories and methods.It includescost prediction, cost decision, cost control, cost analysis, cost accounting, etc., while cost accounting is the focus of this course.

高级财务会计

预修课程:中级财务会计、财务管理学

主要内容:本课程是为会计专业本科三年级学生所开设的专业课。目的是让学生掌握处理复杂的财务会计问题的技能,适应不断变化着的经济发展需要。课程内容主要包括:特殊企业的会计,如独资、合伙、总分店等;特殊的财务报告,如:合并报表、物价变动会计、外币报表折算等;特殊的经济业务,如:期货交易、租赁、所得税、外币业务、企业的重整、改组和破产清算等。本课程具有较强的理论性和前瞻

Advanced Accounting     

Requisites: Intermediate Financial Accounting, Financial Management

Content:This course is a professional required course.The purpose of itis to equip students with complex financial accounting issues.The curriculumcontent includes: special corporate accounting, special financial reports, such as: consolidated, price changes accounting, foreign currency conversion, etc.; special economic services, such as: futures, leasing, income tax, foreign currency business, corporate restructuring, reorganization and bankruptcy liquidation. This course has a strong theoretical and forward-looking.

 

财务管理学

预修课程:会计学、基础会计

主要内容:本课程为专业必修课程,主要借鉴国外财务管理理论,结合我国国情,讲授现代财务管理学的基本概念和基本理论,研究财务管理的环境及相对应的财务管理目标,探讨理财观念、理财机制与理财方法。在此基础上介绍企业融资的方式、规模、资金成本、财务杠杆和资本结构理论;投资及决策的方法;资产的优化配置和管理;收益及分配、股利政策;财务分析的指标体系及杜邦分析体系等。

Financial Management

Requisites: Accounting, Fundamentals of Accounting

Content:This course, as a compulsory course, mainly draws lessons from financial management abroad. Then by considering the real situation of our country, teachers will teach students the basic concepts and theory of modern financial management, doing some research on the environment and objectives of financial management and further discussing financing concepts, mechanisms and management methods.On this basis, introduction of corporate finance approach, scale, cost of capital, financial leverage and capital structure theory; investment and decision-making methods; asset optimization and management; income and distribution, dividend policy; financial analysis indicators and DuPont analysis system and so on will be given.

银行会计  

预修课程:会计学、金融学

主要内容:本课程讲授银行会计的概念、特点、基本核算方法及其各种支付结算方法,存贷款业务,联行往来、金融机构往来、以及外汇业务的会计处理,在掌握商业银行会计业务处理的同时,并了解、掌握一些人民银行业务的会计处理。本课程是一门实务性较强的专业课。

Banking Accounting 

Requisites: Accounting, Finance

Content:This courseaims at teachingthe concept of bank accounting, characteristics, basic accounting methods and various payment and settlement methods, deposit and loan business, LaSalle exchanges, financial institutions, exchanges, and the accounting treatment of foreign exchange business.While having a good mastery of commercial bank accounting business, students are required to master some skills of People’s Bank business. This course is a practically strong professional course.

审计学

预修课程:会计学、中级财务会计、成本会计学、财务管理学

主要内容:审计学是研究审计理论和审计方法、探索审计发展规律的一门专业必修课程。本课程以审计原理和审计实务为主,系统地介绍了审计的基本理论和实务技能两方面的内容。在审计理论方面,本课程讲述了有关审计的起源、组织体系、基本分类与方法、审计程序、内部控制制度及其评价等方面的内容;在审计实务方面,本课程按照不同的会计要素,详尽地介绍了对会计账户的具体审计方法和程序,以及会计报告审计、审计报告和管理建议书的编制、验资等其他鉴证业务。

Auditing

Requisites: Accounting, Intermediate accounting, Cost Accounting, Financial Management

Content:Auditing isis a course designed to study auditing theory and methods so as to explore the law of development of the profession. This course is based on auditing principles and auditing practices, systematic introduction to the audit of the basic theory and practical skills in two aspects. Audit theory, which describes the origins of the audit, organizational system, the basic classification and methods of audit procedures, internal control system and its evaluation aspects; in the audit practice in the curriculum according to different accounting elements, detailed introduction to the account of the specific accounting methods and audit procedures, audit and accounting reports, audit reports and management letter preparation, verification and other verification services.

财务报表分析       

预修课程:中级财务会计、财务管理学

主要内容:本课程介绍会计报表的基本结构,分析指标体系的构成,以及上市公司信息披露的相关基本理论和方法。通过该课程的学习,掌握财务报表分析目的与方法、剖析隐含在财务报表内的企业玄机,诊断企业管理与经营的问题,并熟悉如何以财务报表来评估企业经营风险,进而评估企业决策的绩效。

Financial Statement Analysis    

Requisites: Intermediate Financial Accounting, Financial Management,

Content:This course introduces the basic structure of financial statements, analysis of indicators of the composition, and information disclosure of listed companies related to the basic theories and methods.Through the study of this course, students are to have a good mastery of the purpose and methods of statement analysis so as to analyzethe enterprise mystery hidden in the financial statements, diagnose the problems in enterprise management and know how to evaluate enterprise management risk and promote enterprise performance with the help of financial statements.

会计信息系统

预修课程:中级财务会计、成本会计学、计算机应用基础

主要内容:本课程主要介绍会计信息系统的意义、特点、内容和信息处理,手工会计和电算化会计的比较,会计信息系统在管理信息系统中的地位,会计信息系统的开发原理、工具和方法,会计电算化制度以及账务处理软件,包括系统结构、软件安装、系统的科目及辅助账务结构等,使学生学会按实际情况设置辅助账,学会对初始化模块中各项内容操作,掌握日程账务系统的操作。本课程教学采用课堂讲授、实例介绍、上机操作相结合的方法。

Accounting Information System

Requisites: Intermediate Accounting, Cost Accounting, Foundation of Compute Application

Content:This course focuses on the significance of accounting information systems, characteristics, content and information processing, manual comparison of accounting and computerized accounting, accounting information systems in management information system status, accounting information systems development principles, tools and methods, accounting computerized accounting system and processing software, including system architecture, software installation, the system subjects and auxiliary accounts structure, so that students learn to set up secondary accounts of the actual situation, learn to operate the various elements of the module initialization, control schedule the operation of accounting systems. Classroom teaching, example to illustrate, computer operation method are combined in the process of teaching.

  

衍生金融工具会计

预修课程:会计学、财务管理学

主要内容:本课程介绍衍生金融工具基本知识、衍生金融工具会计准则、衍生金融工具会计实务和衍生金融工具会计理论等内容。本课程以某一案例贯穿全部内容。

DerivativeFinancialInstrumentsAccounting

Requisites:Accounting, Financial Management

Content:The course introducesthe basic knowledge of derivative financial instruments, derivative financial instruments accounting standards, derivative financial instruments accounting practice and theory of derivative financial instruments.

证券公司会计

预修课程:基础会计、财务管理学

主要内容:本课程介绍证券公司会计业务处理、证券公司的财务状况、经营成果和现金流量的核算,证券公司的经营决策和投资决策,证券市场监管和相应的会计信息披露以及客户交易结算资金的管理。

Security Firm Accounting

Requisites: Fundamentals of Accounting, FinancialAffairs Management

Content:The course introducesthe business of securities companies to deal with accounting, securities company's financial position, operating results and cash flow accounting, the operation of securities companies and investment decision-making, securities market regulation and the disclosure of accounting information, and customer transaction management of the funds clearing.

 

国际会计(全英语)

预修课程:会计学、财务管理

主要内容:《国际会计》是面向金融、国际贸易及会计专业学生开设的一门专业必修课,课程内容较为广泛,主要包括对各国会计环境的介绍、会计准则的国际协调、外币会计,物价变动(主要是通货膨胀)会计、合并报表、国际财务报告、外汇风险管理、国际转移价格的制定、国际税务和跨国审计等专题内容。本课程通过充分运用现代教育手段营造英语学习环境,以原版教材为主以中文教材和辅导材料为辅,在小组案例分析和专题讨论的过程中培养学生创新思维能力、团队合作能力和英语思维与交流思想能力。通过一个学期的课程学习,实现以下三方面的教学目的:一是使学生熟悉不同国家的会计准则并学会进行比较,二是掌握与跨国公司的经营活动和国际贸易相关联的国际财务会计的内容,三是了解和跨国经营及资本市场国际化相联系的国际管理会计的内容。

International Accounting (English Teaching)

Requisites:Accounting, Financial Management

Content: International Accounting is a major required course for students whose majors are finance and international trading and accounting. The coverage of this course is relatively extensive which includes the introduction to accounting environment of different countries, accounting harmonization, foreign currency transaction and translation, price changing accounting, consolidated financial reporting, international financial accounting reporting, exchange exposure management, international transfer pricing, international taxation and trans-country auditing. This course relies on several modern education tools, original edition of books, Chinese version of books and some other supplementary materials to form an entire English learning environment. This course also requires the students to form creative idea, collective spirit and fluent English communication capacity through case analysis and team work. After the lecture of the whole term, we would like to make the students get familiar with the three following objectives, which include the different accounting system of different countries, some of the fundamental financial requirements for multinational operation and international trading and some international management accounting related with the multinational operation and the internationalization of the global capital market.

金融审计

预修课程:银行会计、保险公司会计、证券公司会计、审计学  

主要内容:本课程在系统阐述审计学一般原理的基础上,重点讲授商业银行审计,并简要介绍了证券公司审计、保险公司审计和金融企业的经济责任审计,其中商业银行审计涵盖了存款业务审计、贷款业务审计、支付结算业务审计、银行卡业务审计、联行结算业务审计以及筹资和投资业务审计。

Financial Auditing

Requisites: Financial Accounting, Bank Accounting, Insurance Accounting. Security Company Accounting, Auditing

Content: Based on the systemic introduction of the general principle of auditing, this course emphasizes the audit of commercial bank, giveing a brief introduction to the audit of security company, the audit of insurance company, and the economic responsibility audit. The audit of commercial bank contains the audit of deposit business, the audit of loan business, the audit of RTGS business, the audit of bank card service, the audit of settlement business with branches, the audit of financing and investment business.

公司战略与风险管理

预修课程:财务管理学、管理学、会计学

主要内容:本课程是教学目的是让学生掌握公司战略与风险管理,适应复杂的经济发展需要。课程内容主要包括:公司战略和风险管理的基本概念、基本原理;公司战略的整体流程;财务战略;风险管理的原则、实务、企业倒闭风险等风险管理的具体内容;信息技术在战略管理和风险管理中的作用。本课程具有较强的理论性和前瞻性。

Corporate Strategy and Risk Management

Requisites: Financial Management, Management, Accounting

Content: This elective course is designed to introduce Auditing Majors to the knowledge of corporate strategy and risk management in order to confront the complexities of economic development. Major topics covered will include the basic concepts and theories of corporate strategy and risk management; the overall process of corporate strategy; financial strategy; the application of information technology in strategic management and risk management; risk management principles, practices and corporate bankruptcy risk etc.

企业内部控制规范与案例

预修课程:会计学、财务管理学

主要内容:本课程是为审计专业本科学生所开设的选修课。目的是让学生掌握内部控制设制、执行和自我评价。课程内容主要包括:国外内部控制的发展、我国内部控制体系框架;内部控制发展的原因、作用与局限;内部控制建立原则、内部控制与风险管理框架;货币资金、筹资、长期股权投资、采购与付款、存货、销售、固定资产、担保等业务内部控制的应用以及内部控制自我评价。本课程具有综合性应用性等特点,形成理论与实践的交叉。

Internal Control Case Studies

Requisites: Accounting, Financial Management

Content: This course is designed to introduce Auditing Majors to the formation, execution and self-assessment of internal controls. Major topics covered will include the development of internal control from other countries; the framework of internal control system in China; the reasons for the development of internal control, the role and limitations; principle of internal control, risk management framework of internal control and risk management; the application and self-assessment of internal controls in pecuniary resources, financing, long-term equity investments, procurement and payment, inventory, sale, fixed assets, and guarantee business etc.

审计案例分析

预修课程:审计学

主要内容:本课程是为审计专业本科三年级学生所开设的选修课,是仿真案例的演练。通过审计案例分析课程的学习,使学生了解企业货币资金、采购、销售、筹资、投资等各项业务的实际审计流程,掌握企业货币资金、采购、销售、筹资、投资等各项业务的风险评估、控制测试以及实质性测试等审计程序的操作内容;为从事审计工作奠定坚实基础。

Auditing Case Studies

Requisites: Auditing,

Content: This course is designed to introduce Auditing Majors to the formation. The course is in mode of case study which makes students familiar with procedure of auditing in Monetary funds, procurement, sales, financing, investment business. It also requires the students to master risk assessment, test of control and substantive tests of the procedure. And it will lay a solid foundation to students’ auditing career in future. The course corporate with features of comprehensiveness, applicability and practicality, whose content is close to the market.

高级财务管理学

预修课程:财务管理学、中级财务会计

主要内容:高级财务管理学是研究市场经济条件下企业财务管理中特殊业务、特殊问题的课程。本课程的教学目的是要求学生在掌握有关财务管理基本理论知识的基础上,进一步了解掌握企业兼并、控股、合并的财务处理,企业退休金计划管理,企业连锁经营的财务操作,当前财务管理的前沿理论等问题。本课程的主要教学内容包括:导论、企业兼并、控股、合并、分立、企业退休金计划管理、连锁经营企业财务管理、通货膨胀下的财务问题、中小企业财务问题、集团企业财务问题以及非营利组织财务问题等。

Advanced Financial Management

Requisites: Financial Management, Intermediate Financial Accounting

Content: The course focuses on methods of financial processing for business combination; pension plan management, valuation and financing decisions in an ideal capital market. Students are required to understand and grasp methods of financial process of business combination; pension plan management; financial operation of intercompany transaction; financial problems for inflation; medium and small size’ company; group of corporate and nonprofit organization. Business combination (merger; consolidation; acquisition and liquidation), pension plan management, financial management for intercompany transaction, financial problems for inflation; medium and small size’ company; group of corporate and nonprofit organization are the main Content of this course.

跨国公司财务(全英语)

预修课程:财务管理学、中级财务会计

主要内容:本课程主要讲授在国际经济条件下,跨国公司从事跨国性生产经营活动所面临的特殊领域的财务管理问题,是财务管理在国际领域中的延伸。与国内财务管理相比,跨国公司财务具有理财环境的复杂性、资金融通的可选择性、风险程度的差异性以及理财技巧的多样性等特点。其内容主要包括国际资金的筹集、国际投资决策、跨国公司内部资金调度、外汇风险控制、转移价格的利用、国际税收管理、国际政治风险评估与管理、跨国公司业绩评价等内容。本课程注重理论与实务相结合,通过分析,讲解大量国际理财案例,旨在提高学生在国际理财环境中组织跨国公司财务活动、处理跨国公司财务关系的能力。

Multinational Corporation FinanceEnglish Teaching

Requisites: Financial Management, Intermediate Financial Accounting

Content: The course focuses on international financing of multinational, decision making on international investment, comparative international financial management, international financial statement analysis, foreign currency transaction, foreign currency risk control, international monetary system, multinational internal currency management, usage of transfer price, international taxation management, international political risk evaluation and management, and valuation of multinational performance.

财务管理案例分析

预修课程:财务管理、公司理财

主要内容:本课程主要将财务会计核算资料数据与财务管理理论相结合,重点进行筹资分析、投资分析、预测分析、财务报表分析、企业利润分析、利润分配等内容分析。使学生在掌握会计核算知识的基础上,提高对财务信息管理、分析与应用的能力。

Case Analysis of Financial Management

Requisites: Financial Management, Corporate Finance

Content: The course integrated financial data and financial management theory, mainly analyzing the financing activities, investing activities, financial forecast activities, financial statements, revenues and distribution of net income. The purpose of the course is to enhance students with the ability of using and analyzing financial information.

公司理财与衍生品

预修课程:财务管理

主要内容:公司理财与衍生品旨在介绍公司理财与衍生品的理论及实务知识,重点讨论公司如何进行实物资产投资及筹集所需资金。公司理财与衍生品主要帮助财务管理者掌握财务决策的基本框架,解决复杂的财务管理问题。本课程的目的就在于提供这样一个框架。因此,它专注于阐述财务管理的原理,并将其运用于企业的重大决策。此外,本课程还描述了金融市场以及衍生品的主要特征,并讨论了公司如何选择金融市场以及衍生品进行筹资与投资。

Corporate Finance and Derivatives

Requisites: Financial Management

Content: The course introduces the basic theory and practices of corporate finance and derivative financial instruments, mainly discussing how to invest in physical assets and how to financing them. It can equip financial management with the framework of financial decision. In addition, this course also describes the characteristics of financial markets and derivative financial instruments, and how corporate use the financial markets and derivative financial instruments to finance its investments.