会计硕士考研英语面试等略整理(共4页)

1、精选优质文档-倾情为你奉上-hometownwhere are you from? I am from XX，in the southern part of the hubei provincehow long have you lived there? Since I was born in therehow do you like it? why? XX is a education civilized city , and it is also in rapid development. There may be a hometown complex in my heart ,frank

2、ly speaking ,it is my beloved hometown, what do you think are the good points about living in this city? There are a lot of opportunities and delicious food. -familycould you tell us sth. about you family? Yes, of course, my father is a Civil servants, he likes going fishing, or go shopping witn my

3、mother and me, my mother is a small staff,in her spare time ,she likes singing and dancing with her friends. We are a happy family.-leisuredo you have any hobbies? of course I have ,I often play tennis with my classmates, and I am good at XX.how did you become interested in the hobbies? naturally fo

4、und and fall in love with it in my life -study/work为什么选择我们学校It is a great college with nice teaching and scientific research ability. Whats more ,The library has a great storage of various books. .why do you want to go to graduate school instead of finding a job? Because I have an internship experie

5、nce in a company and I found that I am lack of relevant knowledge in some work so I want to consolidate my knowledge in postgraduate career and learn some more profound knowledgewhat are your favorite subjects? Financial accounting Science of auditing Financial management Cost accountinghave you eve

6、r worked during the vacation? Yes, I have worked in a construction company as an accounting assistant what did you enjoy most about your campus life? Friends, lots of free time ,and it make me have some opportunities to traveling and reading which broaden my horizons-future planswhat do you expect t

7、o achieve during your study if you are enrolled into this institute?I hope I can form systematic view of accounting , consolidate old knowledge , make new friends, grasp practice chance do you think english is important for your future plans? in what aspects is it important?yes ,It is important, for

8、 example ,communicate with foreign customers, reading some English emails, travelling in foreign country优点："I feel that my strongest asset is my ability to stick to things to get them done. I feel a real sense of accomplishment when I finish a job and it turns out just as I'd planned.缺点：&qu

9、ot;I' m such a perfectionist that I won't stop until a job is well done. 1. 自我介绍(self-introduce)自己写属于自己的  会计英语整理Accounting equation：assets = liabilities + owners equity kwtiProfit = revenue expense利润 收入 费用Cash 银存 capital 实收资本debit 借（Dr） credit贷(Cr)account payable 应付账款account receiv

10、able 应收账款notes receivable 应收票据fixed assets 固定资产 retained earnings留存收益Prepaid expenses 预付费用 unearned revenues预收账款Accrued revenues 应计收入 accrued expenses 应计费用Accumulated depreciation 累计折旧current assets 流动资产 current liabilities 流动负债long-term liabilities 长期负债 contingent liabilities 或有负债stock dividends 现金

11、股利或股票股利 treasury stock 库存股supplies备用品 uncollectible accounts 坏账percent of sales method 销售百分比法analysis of receivable method 账龄分析法selling expenses 销售费用 delivery expenses 运费administrative expenses 管理费用 advertising 广告费merchandise inventory 商品存货Rent revenue 租金收入 interest revenue 利息收入 sales 销售收入Commission

12、s revenue佣金费用 fares earned 运费收入Sales discounts 现金折扣 trade discounts 商业折扣sales returns and allowances 销售退回、折让Accounting period 会计期间 Abbreviations缩写 chart of accounts科目表accounting year 或financial year 会计年度 ledger 分类账service businesses 服务企业merchandising businesses 商业企业manufacturing businesses 工业企业inter

13、nal users :managers , employees external users: customers, creditors债权人, debtor 债务人， investors, governmentmanagement accounting管理会计塞班斯法案（Sarbanes-Oxley Act，简称SOX法案），是在安然 世通 等一系列的经济丑闻爆发后颁布的。法案的实施，很多的公司高管走入班房，或者从此不再担任高管工作；很多的内部交易被撤销，获得的利益强迫吐出来。Internal auditor内部审计 Bookkeeper簿记员 cost accountant 成本会计 CP

14、A：certified public accountantsGAAP:一般公认会计原则generally accepted accounting principlesBusiness entity会计主体 limited liability company有限责任公司Proprietorship独资企业 partnership合伙企业 corporation公司Initially recorded 初始计量 assessed value重置价值 devalue减值Unit of measure concept 货币计量 负债在前 权益在后 creditors have first rights

15、 to the assets deposit 存款 installment 分期付款 payroll taxes工资税Balance 余额 supplier 供应商 fees earned 服务收入Utilities 公共事业 on account 赊购 withdraw 取款 drawing提款Financial statements 会计报表 ： Income statement利润表 （我国采用多步multiple-step form） balance sheet 资产负债表 （我国采用账户式account form ）Statement of owners equity所有者权益变动表

16、 notes 附注statement of cash flows 现金流量表：cash flows from operating activities经营活动 cash flows from investing activities 投资活动cash flows from financing activities筹资活动Matching concept配比原则 net income 净收益 net profit 净利润 gross profit 毛利润 cost 成本net sales 净收入sales cost of merchandise sold =gross profitgross p

17、rofit operating expenses = net incomeAccrual-basis accounting 权责发生制 Cash-basis accounting 收付实现制Trial balance 试算平衡表（见手机步骤） posting of transactions 过账 journal日记账Double-entry accounting system 复式记账法 Rules of debit and credit借贷记账法 Intangible assets：patent rights专利权, copyrights版权, trademarksInsurance 保险金

18、 tuition学费 notes 票据 subscription订阅Premium 保险费 retailer 零售商 journalize entries记账分录Accounting period concept 会计期间原则Book value of the assets账面价值 fair value 公允价值Work sheet 工作底稿 pledge 抵押 closing entries 结账分录Accounting cycle 会计循环（见手机步骤）Fiscal year 会计年度 internal control 内部控制（见手机有组成）Subsidiary ledgers 辅助分类账 general ledgers 一般分类账Special journals 特殊日记账 invoice 发票 discount 折扣Computerized accounting systems 电算会计系统Periodic inventory system 定期存续制Perpetual inventory system 永续盘存制Mem