会计英语考试大纲.docx

会计英语考试大纲.docx

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会计英语考试大纲

《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，是为培育既具有国际相关专业知识和业务技术又具有熟练运用专业英语从事专业工作的人材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

本课程教学内容基于国际会计准那么之下的会计概念、财务报表、流动资产、长期资产、欠债与或有事项、所有者权益和会计的其他领域如本钱会计，治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置的相同和不同，把握大体的会计处置的英文表达方式，熟练把握专业的英文术语。

通过考核，检查学生是不是具有阅读会计英语文献，基础的专业交流能力，基础的专业做账能力。

为学生尔后在外企工作，从事外贸工作打下良好的基础。

二、考试内容与考核目标

Chapter1ConceptualFrameworkUnderlyingAccounting

（一）考试内容

1.Definitionofaccounting

2.Objectivesoffinancialaccounting

3.Thequalitativecharacteristicsofaccountinginformation

4.Thebasicelementsoffinancialstatementsandequations.

5.Thebasicaccountingassumptions

（二）考核目标

1.Tolearnobjectivesoffinancialaccounting

2.Tolearnthebasicaccountingassumptions

3.Masterthebasicelementsoffinancialstatementsandequations

4.Proficiencyinthequalitativecharacteristicsofaccountinginformation.

Chapter2theAccountingInformationSystem

（一）考试内容

1.Thebasicterminologyincollectingaccountingdata.

2.Thedouble-entrysystem

3.Theproceduresofaccountingcycle

（二）考核目标

1.Proficencythebasicterminologyincollectingaccountingdata.

2.Understandthedouble-entrysystem

3.Understandtheproceduresofaccountingcycle

Chapter3FinancialReporting

（一）考试内容

1.TheelementsofBalancesheetandhowtopreparetheBalanceSheet

2.TheelementsofIncomeStatementandhowtopreparetheIncomeStatement

3.TheelementsoftheStatementofCashFlows

4.Thefivesectionsoffulldisclosure.

（二）考核目标

1.ProficencytheelementsofBalancesheetandhowtopreparetheBalanceSheet.

2.PrjoficencytheelementsofIncomeStatementandhowtopreparetheIncomeStatement.

3.MastertheelementsoftheStatementofCashFlows

4.Tolearnthefivesectionsoffulldisclosure.

Chapter4CurrentAssets

（一）考试内容

1.Thedefinitionofcashandcashequivalents

2.ThedefinitionofReceivablesandclassificationofreceivables.

3.ThedefinitionofAccountReceivables,twodiscounts,andtwomethodsusedtocalculatetheexchangepriceundercashdiscount—thegrossmethodandthenetmethod

4.Twomethodstodealwithun-collectibleaccountsreceivables—thedirectwrite-offmethodandtheallowancemethod

5.Twomethodstodeterminetheinventoryquantity—periodicinventorysystemandperpetualinventorysystem

6.Masterfourmethodsavailabletoaccountfortheflowofgoodsfrompurchasetosale:

（1）Specificidentification,

（2）Firstin,firstout,

（3）Lastin,firstout,

（4）Averaging

7.Threemethodstoreporttemporaryinvestment--historicalcost,marketvalue,andthelowerofcostormarket

（二）考核目标

1.Understandthedefinitionofcashandcashequivalents

2.LearnthedefinitionofReceivablesandclassificationofreceivables.

3.UnderstandthedefinitionofAccountReceivables,twodiscounts,andtwomethodsusedtocalculatetheexchangepriceundercashdiscount—thegrossmethodandthenetmethod

4.Figureouttwomethodstodealwithun-collectibleaccountsreceivables—thedirectwrite-offmethodandtheallowancemethod

5.Identifytwomethodstodeterminetheinventoryquantity—periodicinventorysystemandperpetualinventorysystem

6.Masterfourmethodsavailabletoaccountfortheflowofgoodsfrompurchasetosale:

（1）Specificidentification,

（2）Firstin,firstout,

（3）Lastin,firstout,

（4）Averaging

7.Understandthreemethodstoreporttemporaryinvestment--historicalcost,marketvalue,andthelowerofcostormarket

Chapter5Long-termAssets

（一）考试内容

1.ThecharacteristicsofProperty,Plant,andequipment,andhowtorecordPPEunderdifferentsituations.

2. Themethodsofdepreciation.

3.Capitalizationexpenditureandrevenueexpenditureofthefixedassets.

4. Thedispositionoffixedassets

5.Threecircumstancesofinvestmentofequitysecurities.

6.Threedifferentdebtsecurities.

7.Thecharacteristicsofintangibleassets.

8.Thedifferentkindsofintangibleassets

（二）考核目标

1.ToidentifythecharacteristicsofProperty,Plant,andequipment,andhowtorecordPPEunderdifferentsituations.

2. Tounderstandthemethodsofdepreciation.

3.Tofigureoutcapitalizationexpenditureandrevenueexpenditureofthefixedassets.

4. Tolearnhowtodealwiththedispositionoffixedassets

5.Tounderstandthethreecircumstancesofinvestmentofequitysecurities.

6.Tolearnthethreedifferentdebtsecurities.

7.Tounderstandthecharacteristicsofintangibleassets.

8.Tolearnthedifferentkindsofintangibleassets

Chapter6Liabilitiesandcontingencies

（一）考试内容

1.Thedefinitionofcurrentliabilitiesandrelatedelements,especiallynotespayable

2.Theclassificationofbondspayable.

3.Thedefinitionofparvalue,premium,discount,statedinterestrate,theeffectiveyield,andthemethodtodealwithamortizationofpremiumanddiscount.

4.Thecharacteristicsofcontingency

（二）考核目标

1.Understandthedefinitionofcurrentliabilitiesrelatedelements,especiallynotespayable

2.Identifytheclassificationofbondspayable.

3.Comprehendthedefinitionofparvalue,premium,discount,statedinterestrate,theeffectiveyield,andthemethodtodealwithamortizationofpremiumanddiscount.

4.Understandthecharacteristicsofcontingency

Chapter7Stockholders’equity

（一）考试内容

1.Thedefinitionandcharacteristicsofequity

2.Thesoleproprietorships’characteristics.

3.Thepartnerships’characteristics.

4.Thecorporation’scharacteristics.

5.Thedifferencebetweencommonstockandpreferredstock.

6.Twomethodstorecordtreasurystock

（二）考核目标

1.Understandthedefinitionandcharacteristicsofequity

2.Identifythesoleproprietorships’characteristics.

3.Learnthepartnerships’characteristics.

4.Understandthecorporation’scharacteristics.

5.Figureoutthedifferencebetweencommonstockandpreferredstock.

6.Mastertwomethodstorecordtreasurystock

Chapter8theotherfieldsofaccounting---costaccounting,managerialaccounting,auditing

（一）考试内容

1.Thetwoprinciplesofcostaccountingsystems

2.Thecharacteristicsofmanagerialaccounting

3.Thecharacteristicsofauditingandsevralauditreports

（二）考核目标

1.Understandtheessentialofcostingaccountinganditsscope

2.Learnthecharacteristicsofmanagerialaccounting

3.Figureoutthedifferencebetweenauditingandaccounting

三、教材及参考资料

（一）本课程利用的教材

《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（考查对概念的明白得）、调整分录（会计循环）、会计处置、完成资产欠债表（考查资产欠债表的要素分类）、编制利润表。

全数试题总分值100分。

考核目标中的“明白得”、“把握”、“熟练把握”三个层次目标的分数安排别离为20分、30分、50分。

考试题（样题）如下。

Therearetenquestionsinthistest,andthescoreforeachoneislistedattheendofquestion.Pleasewriteyouranswerintheblankplaceunderthequestion.

1.ThisquestionconsistsofsixitemsthatrepresentdescriptionsordefinitionofthevariouselementsofthFASB’sstatementsofFinancialAccountingConcepts.

Required:

SelectthebestanswerforeachitemfromthetermslistedinA-G.Atermmaybeusedonce,morethanoneonce,ornotatall.（12marks）

Conceptstatementdefinitions

Terms

ofrelevance（）

A.ComprehensiveIncome

innetassetsfromincidentalorperipheraltransactionsaffectinganentity（）

B.RepresentationalFaithfulness

ofrelevanceandreliability.（）

C.Revenues

changesinnetassetsofanentityduringaperiodexceptthoseresultingfrominvestmentsbyownersanddistributionstoowners.（）

D.PredictiveValue

orotherenhancementofassetsofanentityorsettlementsofitsliabilitiesthatconstitutetheentity'songoingoperations.（）

E.Consistency

qualityofinformationthathelpsuserstoincreasethelikelihoodofcorrectlyforecastingtheoutcomeofpastorpresentevents.（）

F.Gains

Income

2.Listtheaccountingprinciple（A-E）thatillustrateseachofthesituationsdescribedinthefollowing:

（10marks）

A.EntityAssumption

B.Going-concerassumption

C.HistoricalCostprinciple

D.Materialityprinciple

E.Fulldisclosureprinciple

（a）Thepersonalassetsoftheownerareseparatedfromtheassetsofthebusinesswhenpreparingthecompany’sbalancesheet.（）

（b）Landvaluedat$500waspurchasedandrecordedatthepurchasepriceof$400.（）

（c）Abusinessplanstoexpandtheiroperationswithin6months.Thisinformationnotedonthefinancialstatements.（）

（d）Officefurniturepurchasedfor$10wasrecordedasanexpenseinsteadofanasset.（）

（e）Abusinessplanstocontinueoperationsduringfollowingyearasithasinthepast.（）

3.•PreparethefollowingadjustingentriesonDecember31forABCCorp.

•（a）   Interestonnotespayableof￥400isaccrued.

•（b）   Feesearnedbutunbilledtotal￥1,400.

•（c）   Salariesearnedbyemployeesof￥700havenotbeenrecorded.

•（d）   Baddebtexpenseforyearis￥900.

•Usethefollowingaccounttitles:

ServiceRevenue,AccountsReceivable,InterestExpense,InterestPayable,SalariesExpense,SalariesPayable,AllowanceforDoubtfulAccounts,andBadDebtExpense.（8scores）

（b）

（c）

（d）

•shouldthefollowingitemsbeshowedonthebalancesheet?

（8marks）

•  i.   Allowancefordoubtfulaccountsreceivable.

•  ii.  Merchandiseheldonconsignment.

•  iii.Advancesreceivedonsalescontract.

•   iv.  Cashsurrendervalueoflifeinsurance.

•    v. Land.

•   vi.  Merchandiseoutonconsignment.

•  vii.  Franchises.

•viii.Accumulateddepreciationofplantandequipment.

accountantofABCCorp.hascompiledthefollowinginformationfromthecompany’srecordsasabasisforanincomestatementfortheyearendedDecember31,2010.

Rentalrevenue

30,000

Interestonnotespayable

15,000

Wagesandsalaries-sales

31,000

Material