(本科)会计专业英语教案chapter 5.doc
![资源得分’ title=](/images/score_1.gif)
![资源得分’ title=](/images/score_1.gif)
![资源得分’ title=](/images/score_1.gif)
![资源得分’ title=](/images/score_1.gif)
![资源得分’ title=](/images/score_05.gif)
《(本科)会计专业英语教案chapter 5.doc》由会员分享,可在线阅读,更多相关《(本科)会计专业英语教案chapter 5.doc(4页珍藏版)》请在得力文库 - 分享文档赚钱的网站上搜索。
1、(本科)会计专业英语教案 chapter 5第页 1教 学目标知识目标:知识目标:Appreciate the advantages and disadvantages of the corporate form of organization;describe theequity types in a company and the classification of shares in a company能力目标:能力目标:Understand the basic theories and apply the accounting素质目标:素质目标:Apply the accounting
2、 for different equity教 学重点The corporate form of organizationEquity types in a companyThe classification of shares in a companyThe accounting for different equity教 学难点The accounting for different equity教 学手段结合理论与案例小组讨论教 学学时4 课时教学内容与教学过程设计注释Chapter 5OwnersEquity理论知识理论知识Topic 1:Forms of business organi
3、zation1.Single proprietorships(1)Characteristics of single proprietorshipThe business and its owner are not regarded as separate entities;Theproprietorships liability is unlimited.(2)Advantages and disadvantages of the proprietorshipA proprietorship itself is not subject to taxation of income;Unlimi
4、ted liability andlimitations on size.It is not able to raise large amount of money.2.Partnerships(1)Significant features of a PartnershipEaseofformation;Limitedlife;Mutualagency;Unlimitedliabilities;Co-ownership of partnership property and profits.(2)Advantages and disadvantages of a partnershipThe
5、most important advantage of most partnerships is the opportunity to bringtogether sufficient capital and specialized talents to carry on a business.To form apartnership is much easier and less expensive than to organize a corporation.Thepartnership itself does not have to pay income taxes as does a
6、corporation.Limited life,unlimited liability,mutual agency,and limited ability to raise funds.3.Corporations(1)Advantages of the corporate form of organizationNo personal liability for stockholders;Ease of accumulating capital;Ownershipshares are readily transferable;Continuous existence;Professiona
7、l management.(2)Disadvantages of the corporate form of organizationHeavy taxation;Greater regulation;Separation of ownership and control.(本科)会计专业英语教案 chapter 5第页 2Topic 2:Equity in company1.Paid-in capitalPaid-in capital is an equity account representing the amount of assets invested inthe company b
8、y its shareholders.(1)Authorized(or legal)capital(2)Issued capital(3)Called-up capital(4)Paid-up capital2.Retained earnings3.Other reservesTopic 3:Classification of shares1.Ordinary shares2.Preference sharesPreference shares are shares which confer certain preferential rights on theirholder.(1)A pri
9、ority right over ordinary stockholders to dividends(dividends are oftenexpressed as a percentage of their par value).(2)A priority right over ordinary stockholders to a return of their capital when thecompany goes into liquidation.(3)No right to voteTopic 4:Accounting for different equity1.Illustrat
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 本科会计专业英语教案chapter 本科 会计专业 英语教案 chapter
![提示](https://www.deliwenku.com/images/bang_tan.gif)
限制150内