會計(jì)專業(yè)英語教案To Make Adjusting Entries and Prepare an Adjusted Trial Balance

淄博職業(yè)學(xué)院《會計(jì)英語》初九年級數(shù)學(xué)教案教學(xué)設(shè)計(jì)方案教師:序號:七授課時(shí)間第七周周五第三-四節(jié)授課班級P一四會計(jì)一,二班上課地點(diǎn)南區(qū)B四一六教學(xué)單元名稱UNIT七課時(shí)數(shù)二教學(xué)目地ToMakeAdjustingEntriesandPrepareanAdjustedTrialBalance教學(xué)重點(diǎn)ToMakeAdjustingEntriesandPrepareanAdjustedTrialBalance教學(xué)難點(diǎn)ToMakeAdjustingEntriesandPrepareanAdjustedTrialBalance目地群體會計(jì)專業(yè)大專學(xué)生教學(xué)環(huán)境多媒體教室B四一六教學(xué)方法討論,啟發(fā),演示,講練結(jié)合時(shí)間安排初九年級數(shù)學(xué)教案教學(xué)設(shè)計(jì)一零分鐘一零分鐘一,英語試聽英語視頻二,專業(yè)術(shù)語五零分鐘三,典型例句Ausefulstepinpreparingthefinancialstatementsistolisttheaccounts,alongwiththeiradjustedbalances,onanadjustedtrialbalance.Thisdocumenthastheadvantageoflistingalltheaccountsandtheiradjustedbalancesinasingleplace.Exhibit四-一一showsthepreparationoftheadjustedbalance.四.五.一PreparingtheFinancialStatementsfromtheAdjustedTrialBalanceTheAprilfinancialstatementsofGaryLyon,CPA,canbepreparedfromtheadjustedtrialbalance.Exhibit四-一二showshowtheaccountsaredistributedfromtheadjustedtrialbalancetothreeofthefourmainfinancialstatementsasshowninExhibit四-一三,Exhibit四-一四andExhibit四-一五.Prepaidexpensesareadvancepaymentsofexpenses.Prepaidrentandprepaidinsuranceareprepaidexpense.Theyarecalled"prepaid"expensebecausetheyareexpensesthatarepaidinadvance.二.AccruedExpensesAccruedexpensesrefertoanexpensethatthebusinesshasincurredbuthasnotyetpaid.Therefore,accruedexpensescanbeviewedastheoppositeofprepaidexpense.三.AccruedRevenuesARevenuethathasbeenearnedbutnotyetreceivedincashiscalledanaccruedrevenue.四.UnearnedRevenuesUnearnedrevenueisaliabilitybecauseitrepresentsLyon’sobligationtoperformservicefortheclient.一零分鐘一零分鐘四,典型例題五,小結(jié)本單元小結(jié)一,會計(jì)基本假設(shè)（accountingconcept）二,會計(jì)信息質(zhì)量特征（qualitativecharacteri