会计英语叶建芳答案

会计英语叶建芳答案

【篇一：《会计英语》考试大纲】

>一、课程性质与目标 （一）课程性质

《会计英语》是会计学专业的学科基础课程之一，是为培养既具备国际相关专业知识和业务技能又具备熟练运用专业英语从事专业工作的人才而开设的一门专业限选课。本课程的先修课程为会计学原理，大学英语等。 （二）课程目标

本课程讲授内容基于国际会计准则之下的会计概念、财务报表、流动资产、长期资产、负债与或有事项、所有者权益以及会计的其他领域如成本会计，管理会计和审计的概况等。通过本课程的学习，要求学生了解中国和美国会计处理的相同和不同，掌握基本的会计处理的英文表达方式，熟练掌握专业的英文术语。通过考核，检查学生是否具备阅读会计英语文献，基础的专业交流能力，基础的专业做账能力。为学生今后在外企工作，从事外贸工作打下良好的基础。

二、考试内容与考核目标

chapter 1 conceptual framework underlying accounting （一）考试内容

1. definition of accounting

2. objectives of financial accounting

3. the qualitative characteristics of accounting information 4. the basic elements of financial statements and equations. 5. the basic accounting assumptions （二）考核目标

1. to learn objectives of financial accounting 2. to learn the basic accounting assumptions

3. master the basic elements of financial statements and equations

4. proficiency in the qualitative characteristics o faccounting information.

chapter 2 the accounting information system （一）考试内容

1. the basic terminology in collecting accounting data. 2. the double-entry system

3. the procedures of accounting cycle （二）考核目标

1. proficency the basic terminology in collecting accounting data.

2. understand the double-entry system

3. understand the procedures of accounting cycle chapter 3 financial reporting （一）考试内容

1. the elements of balance sheet and how to prepare the balance sheet

2. the elements of income statement and how to prepare the income statement

3. the elements of the statement of cash flows 4. the five sections of full disclosure. （二）考核目标

1. proficency the elements of balance sheet and how to prepare the balance sheet.

2. prjoficency the elements of income statement and how to prepare the income statement.

3. master the elements of the statement of cash flows 4. to learn the five sections of full disclosure. chapter 4 current assets （一）考试内容

1. the definition of cash and cash equivalents

2. the definition of receivables and classification of receivables.

3. the definition of account receivables, two discounts, and two methods used to calculate the exchange price under cash discount—the gross method and the net method

4. two methods to deal with un-collectible accounts

receivables—the direct write-off method and the allowance method

5. two methods to determine the inventory quantity—periodic inventory system and perpetual inventory system

6. master four methods available to account for the flow of goods from purchase to sale: (1) specific identification, (2) first in, first out, (3) last in, first out,

(4) averaging

7. three methods to report temporary investment-- historical cost, market value, and the lower of cost or market （二）考核目标

1. understand the definition of cash and cash equivalents 2. learn the definition of receivables and classification of receivables.

3. understand the definition of account receivables, two discounts, and two methods used to calculate the exchange price under cash discount—the gross method and the net method

4. figure out two methods to deal with un-collectible accounts receivables—the direct write-off method and the allowance method

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 of goods from purchase to sale: (1) specific identification, (2) first in, first out, (3) last in, first out, (4) averaging

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）考试内容

1. the characteristics of property, plant, and equipment, and how to record ppe under different situations. 2. the methods of depreciation.

3. capitalization expenditure and revenue expenditure of the fixed assets.

4. the disposition of fixed assets

5. 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）考核目标

1. to identify the characteristics of property, plant, and

equipment, and how to record ppe under different situations. 2. to understand the methods of depreciation.

3. to figure out capitalization expenditure and revenue expenditure of the fixed assets.

4. to learn how to deal with the disposition of fixed assets 5. to understand the three circumstances of investment of equity 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）考试内容

1. the definition of current liabilities and related elements, especially notes payable

2. the classification of bonds payable.

3. the definition of par value, premium, discount, stated interest rate, the effective yield, and the method to deal with amortization of premium and discount. 4. the characteristics of contingency （二）考核目标

1. understand the definition of current liabilities related elements, especially notes payable

2. 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 deal with amortization of premium and discount.

4. understand the characteristics of contingency chapter 7 stockholders’ equity （一）考试内容

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 common stock and preferred stock. 6. two methods to record treasury stock （二）考核目标

1. understand the definition and characteristics of equity 2. identify the sole proprietorships’ characteristics. 3. learn the partnerships’ characteristics.

4. understand the corporation’s characteristics.

5. figure out the difference between common stock and preferred stock.

6. master two methods to record treasury stock

chapter8 the other fields of accounting---cost accounting, managerial

accounting, auditing （一）考试内容

1. the two principles of cost accounting systems 2. the characteristics of managerial accounting

3. the characteristics of auditing and sevral audit reports （二）考核目标

1. understand the essential of costing accounting and its scope

2. learn the characteristics of managerial accounting

3. figure out the difference between auditing and accounting 三、教材及参考资料

（一）本课程使用的教材

《会计英语简明教程》 [英文版] 李越冬 编著 西南财经大学出版社 2005年5月第1版 （二）参考资料

1．叶建芳，孙红星，何瑞丰.会计英语.上海：复旦大学出版社，2007年

2．于久洪. 会计英语.北京：中国人民大学出版社，2007年

3. 张国华，王晓巍著.财会专业英语.北京：科学出版社，2007年 四、考试题（样题）

本试题包括填空（考查对定义的理解）、调整分录（会计循环）、会计处理、完成资产负债表（考查资产负债表的要素分类）、编制利润表。

全部试题满分100分。考核目标中的“理解”、“掌握”、“熟练掌握”三个层次目标的分数安排分别为20分、30分、50分。 考试题（样题）如下。

there are ten questions in this test, and the score for each one is listed at the end of question. please write your answer in the blank place under the question.

1. this question consists of six items that represent

descriptions or definition of the various elements of th fasb’s statements of financial accounting concepts. required: