會(huì)計(jì)英語葉建芳答案

1、會(huì)計(jì)英語葉建芳答案【篇一：會(huì)計(jì)英語考試大綱】一、課程性質(zhì)與目標(biāo)（一）課程性質(zhì)會(huì)計(jì)英語是會(huì)計(jì)學(xué)專業(yè)的學(xué)科基礎(chǔ)課程之一，是為培養(yǎng)既具備國際相關(guān)專業(yè)知識(shí)和業(yè)務(wù)技能又具備熟練運(yùn)用專業(yè)英語從事專業(yè)工作的人才而開設(shè)的一門專業(yè)限選課。本課程的先修課程為會(huì)計(jì)學(xué)原理，大學(xué)英語等。（二）課程目標(biāo)本課程講授內(nèi)容基于國際會(huì)計(jì)準(zhǔn)則之下的會(huì)計(jì)概念、財(cái)務(wù)報(bào)表、流動(dòng)資產(chǎn)、長(zhǎng)期資產(chǎn)、負(fù)債與或有事項(xiàng)、所有者權(quán)益以及會(huì)計(jì)的其他領(lǐng)域如成本會(huì)計(jì)，管理會(huì)計(jì)和審計(jì)的概況等。通過本課程的學(xué)習(xí)，要求學(xué)生了解中國和美國會(huì)計(jì)處理的相同和不同，掌握基本的會(huì)計(jì)處理的英文表達(dá)方式，熟練掌握專業(yè)的英文術(shù)語。通過考核，檢查學(xué)生是否具備閱讀會(huì)計(jì)英語文獻(xiàn)，基礎(chǔ)

2、的專業(yè)交流能力，基礎(chǔ)的專業(yè)做賬能力。為學(xué)生今后在外企工作，從事外貿(mào)工作打下良好的基礎(chǔ)。二、考試內(nèi)容與考核目標(biāo)chapter 1 conceptual framework underlying accounting （一）考試內(nèi)容1. definition of accounting2. objectives of financial accounting3. the qualitative characteristics of accounting information4. the basic elements of financial statements and equations.5.

3、 the basic accounting assumptions（二）考核目標(biāo) 1. to learn objectives of financial accounting 2. to learn the basic accounting assumptions 3. master the basic elements of financial statements andequations 4. proficiency in the qualitative characteristics o faccountinginformation.chapter 2 the accounting i

4、nformation system（一）考試內(nèi)容1. the basic terminology in collecting accounting data.2. the double-entry system3. the procedures of accounting cycle（二）考核目標(biāo) 1. proficency the basic terminology in collecting accountingdata.2. understand the double-entry system3. understand the procedures of accounting cycle

5、 chapter 3 financial reporting（一）考試內(nèi)容 1. the elements of balance sheet and how to prepare thebalance sheet 2. the elements of income statement and how to prepare theincome statement3. the elements of the statement of cash flows4. the five sections of full disclosure. （二）考核目標(biāo) 1. proficency the elemen

6、ts of balance sheet and how toprepare the balance sheet. 2. prjoficency the elements of income statement and how toprepare the income statement.3. master the elements of the statement of cash flows4. to learn the five sections of full disclosure. chapter 4 current assets（一）考試內(nèi)容 1. the definition of

7、cash and cash equivalents 2. the definition of receivables and classification ofreceivables. 3. the definition of account receivables, two discounts, andtwo methods used to calculate the exchange price under cashdiscount the gross method and the net method 4. two methods to deal with un-collectible

8、accountsreceivables the direct write-off method and the allowancemethod 5. two methods to determine the inventory quantity periodicinventory system and perpetual inventory system 6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) f

9、irst in, first out, (3) last in, first out,(4) averaging 7. three methods to report temporary investment- historicalcost, market value, and the lower of cost or market （二）考核目標(biāo) 1. understand the definition of cash and cash equivalents 2. learn the definition of receivables and classification ofreceiv

10、ables. 3. understand the definition of account receivables, twodiscounts, and two methods used to calculate the exchangeprice under cash discount the gross method and the netmethod4. figure out two methods to deal with un-collectible accountsreceivables the direct write-off method and the allowancem

11、ethod 5. identify two methods to determine the inventory quantity periodic inventory system and perpetual inventory system 6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging

12、 7. understand three methods to report temporary investment-historical cost, market value, and the lower of cost or market chapter 5 long-term assets（一）考試內(nèi)容 1. the characteristics of property, plant, and equipment, andhow to record ppe under different situations. 2. the methods of depreciation. 3. c

13、apitalization expenditure and revenue expenditure of thefixed assets.4. the disposition of fixed assets5. three circumstances of investment of equity securities.6. three different debt securities.7. the characteristics of intangible assets.8. the different kinds of intangible assets （二）考核目標(biāo) 1. to id

14、entify the characteristics of property, plant, andequipment, and how to record ppe under different situations. 2. to understand the methods of depreciation. 3. to figure out capitalization expenditure and revenueexpenditure of the fixed assets. 4. to learn how to deal with the disposition of fixed a

15、ssets 5. to understand the three circumstances of investment ofequity securities.6. to learn the three different debt securities.7. to understand the characteristics of intangible assets.8. to learn the different kinds of intangible assets chapter 6 liabilities and contingencies（一）考試內(nèi)容 1. the defini

16、tion of current liabilities and related elements,especially notes payable2. the classification of bonds payable. 3. the definition of par value, premium, discount, statedinterest rate, the effective yield, and the method to deal withamortization of premium and discount.4. the characteristics of cont

17、ingency（二）考核目標(biāo)1. understand the definition of current liabilities relatedelements, especially notes payable2. identify the classification of bonds payable. 3. comprehend the definition of par value, premium, discount,stated interest rate, the effective yield, and the method to dealwith amortization

18、of premium and discount.4. understand the characteristics of contingencychapter 7 stockholders equity（一）考試內(nèi)容1. the definition and characteristics of equity 2. the sole proprietorships characteristics. 3. the partnerships characteristics. 4. the corporation s characteristics.5. the difference between

19、 common stock and preferred stock.6. two methods to record treasury stock（二）考核目標(biāo)1. understand the definition and characteristics of equity 2. identify the sole proprietorships chearriasctitcs. 3. learn the partnerships characteristics.4. understand the corporation s characteristics. 5. figure out th

20、e difference between common stock andpreferred stock. 6. master two methods to record treasury stock chapter8 the other fields of accounting-cost accounting,managerialaccounting, auditing（一）考試內(nèi)容1. the two principles of cost accounting systems2. the characteristics of managerial accounting3. the char

21、acteristics of auditing and sevral audit reports （二）考核目標(biāo) 1. understand the essential of costing accounting and itsscope2. learn the characteristics of managerial accounting3. figure out the difference between auditing and accounting三、教材及參考資料（一）本課程使用的教材會(huì)計(jì)英語簡(jiǎn)明教程 英文版 李越冬 編著 西南財(cái)經(jīng)大學(xué)出版社2005 年 5 月第 1 版（二）參

22、考資料1葉建芳，孫紅星，何瑞豐 .會(huì)計(jì)英語 .上海：復(fù)旦大學(xué)出版社，2007 年2于久洪 . 會(huì)計(jì)英語 .北京：中國人民大學(xué)出版社， 2007 年3. 張國華，王曉巍著 .財(cái)會(huì)專業(yè)英語 .北京：科學(xué)出版社， 2007 年四、考試題（樣題）本試題包括填空（考查對(duì)定義的理解）、調(diào)整分錄（會(huì)計(jì)循環(huán)）、會(huì)計(jì)處理、完成資產(chǎn)負(fù)債表（考查資產(chǎn)負(fù)債表的要素分類）、編制利潤(rùn)表。 全部試題滿分 100 分?？己四繕?biāo)中的 “理解 ”、 “掌握 ”、“熟練掌握 ”三個(gè)層次目標(biāo)的分?jǐn)?shù)安排分別為 20 分、30 分、50 分?？荚囶}（樣題）如下。 there are ten questions in this test,

23、 and the score for each oneis listed at the end of question. please write your answer in theblank place under the question. 1. this question consists of six items that representdescriptions or definition of t he various elements of th fasb sstatements of financial accounting concepts. required: repr

24、esentational 2.increases in net assets from incidental orperipheral transactions b.faithfulness affecting an entity ( ) c. revenues 3.ingredient of relevance and reliability. ( ) 4.all changes in net assets of an entity during a period except those resulting from investments by owners and distributi

25、onsto d. predictive value owners.( ) 5.inflows or other enhancement of assets of an entity or settlements of its liabilities that constitute the entitys ongoinge. consistency operations. ( )6.the quality of information that helps users to increase thelikelihood of correctly forecasting the outcome of past or present f. gains events.( ) income 2. list the accounting principle (a-e) that illustrates each of thesituations described in the following: (10 marks) a. entity assumptionb. going-conce