高职会计专业英语会计课程教学体系研究

On English Accounting Teaching System in Higher Vocational Accounting Professional

随着经济贸易的国际化,国际会计在我们生活工作中承担着越来越重要的地位,正是由于其重要性的不断增加也使得各高职院校对英语会计这门课程越来越重视,也从而对此课程提出了更高的要求。英语会计课程的教学内容是以美国会计准则为基础的会计教学,但是它与当下中国实行的会计准则有较大差异,这就让英语会计这门课的教学在中国课堂实际教学实施过程中产生了很大的难度。因此,根据笔者以往教授此课的经验,综合考虑高职院校学生的需求,对这门课程的教学体系做了如下研究和改革参考意见。

With the internationalization of economy and trade, international accounting work in our lives assume an increasingly important role, because of its growing importance, it also makes various vocational colleges pay more attention on ＂English Ac- counting＂ course, so this course also puts forward higher requirements. ＂English Accounting＂ course content is based on U.S. GAAP-based accounting teaching, but it is implemented with the current Chinese accounting, so the standards are quite different, which allows ＂English Accounting＂ produced a great deal of difficulty in Chinese actual classroom teaching implementation pro- cess. Therefore, according to my past experience in teaching this lesson, considering the needs of students in vocational colleges, the author has done the following research and reform suggestions on the teaching system of this course.