会计英语叶建芳答案

1、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

2、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 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）考核目标 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）考试内容1. the basic terminology in collecting accounting data.2. the double-entry system3. the procedures of accounting cycle（二）考核目标 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）考试内容 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）考核目标 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）考试内容 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）考核目标 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）考试内容 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）考核目标 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）考试内容 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）考核目标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

19、 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 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）考试内容1. the two principles of cost accounting systems2. the characteristics of managerial accounting3. the char

21、acteristics of auditing and sevral audit reports （二）考核目标 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

22、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,

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