会计英语考试大纲.docx

1、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

2、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Chapter 1 Conceptual Framework Underlying Accounting（一）考试内容1. Definition of accounting2. Objectives of financial accounting3. The qualitative characteristics of accounting information 4. The basic elements of financial statements and equations.5. The

3、basic accounting assumptions（二）考核目标1. To learn objectives of financial accounting2. To learn the basic accounting assumptions3. Master the basic elements of financial statements and equations4. Proficiency in the qualitative characteristics o faccounting information.Chapter 2 the Accounting Informat

4、ion 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 accounting data.2. Understand the double-entry system3. Understand the procedures of accounting cycleChapter

5、 3 Financial Reporting（一）考试内容1. The elements of Balance sheet and how to prepare the Balance Sheet2. The elements of Income Statement and how to prepare the Income Statement3. 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 Bal

6、ance 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

7、 cash equivalents2. 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 discountthe gross method and the net method4. Two methods to deal with un-collectible accounts

8、receivablesthe direct write-off method and the allowance method5. Two methods to determine the inventory quantityperiodic 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

9、, first out, (3) Last in, first out,(4) Averaging7. 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 equivalents2. Learn the definition of Receivables and classification of receivables.3.

10、Understand the definition of Account Receivables, two discounts, and two methods used to calculate the exchange price under cash discountthe gross method and the net method4. Figure out two methods to deal with un-collectible accounts receivablesthe direct write-off method and the allowance method5.

11、 Identify two methods to determine the inventory quantityperiodic 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) Averaging7. Unde

12、rstand three methods to report temporary investment- historical cost, market value, and the lower of cost or marketChapter 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. Capitalizati

13、on expenditure and revenue expenditure of the fixed 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 identify the ch

14、aracteristics 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 assets5. To under

15、stand 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 assetsChapter 6 Liabilities and contingencies（一）考试内容1. The definition of current li

16、abilities and related elements, especially notes payable2. 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.

17、 Understand the definition of current liabilities related elements, 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 deal with amortization of premium and

18、 discount.4. Understand the characteristics of contingencyChapter 7 Stockholders equity（一）考试内容1. The definition and characteristics of equity2. The sole proprietorships characteristics.3. The partnerships characteristics.4. The corporations characteristics.5. The difference between common stock and

19、preferred stock.6. Two methods to record treasury stock（二）考核目标1. Understand the definition and characteristics of equity2. Identify the sole proprietorships characteristics.3. Learn the partnerships characteristics.4. Understand the corporations characteristics.5. Figure out the difference between c

20、ommon stock and preferred stock.6. Master two methods to record treasury stockChapter8 the other fields of accounting-cost accounting, managerial accounting, auditing（一）考试内容1. The two principles of cost accounting systems2. The characteristics of managerial accounting3. The characteristics of auditi

21、ng and sevral audit reports（二）考核目标1. Understand the essential of costing accounting and its scope2. 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：

22、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。There are ten questions in this test, and the score for each one is listed at the

23、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 FASBs statements of Financial Accounting Concepts.Required:Select the best answer for each item from the term

24、s listed in A-G. A term may be used once ,more than one once, or not at all.(12 marks)Concept statement definitionsTerms of relevance ( )A. Comprehensive Income in net assets from incidental or peripheral transactions affecting an entity ( )B. Representational Faithfulness of relevance and reliabili

25、ty. ( )C. Revenues changes in net assets of an entity during a period except those resulting from investments by owners and distributions to owners.( ) D. Predictive Value or other enhancement of assets of an entity or settlements of its liabilities that constitute the entitys ongoing operations. (

26、)E. Consistency quality of information that helps users to increase the likelihood of correctly forecasting the outcome of past or present events.( )F. Gains Income2. List the accounting principle (A-E) that illustrates each of the situations described in the following: (10 marks)A.Entity Assumption

27、B.Going-concer assumptionC.Historical Cost principleD.Materiality principleE.Full disclosure principle(a)The personal assets of the owner are separated from the assets of the business when preparing the companys balance sheet.( )(b)Land valued at $500 was purchased and recorded at the purchase price

28、 of $400. ( )(c)A business plans to expand their operations within 6 months. This information noted on the financial statements. ( )(d)Office furniture purchased for $10 was recorded as an expense instead of an asset.( )(e)A business plans to continue operations during following year as it has in th

29、e past.( )3. Prepare the following adjusting entries on December 31 for ABC Corp.(a) Interest on notes payable of ￥400 is accrued.(b) Fees earned but unbilled total ￥1,400.(c) Salaries earned by employees of ￥700 have not been recorded.(d) Bad debt expense for year is ￥900.Use the following account

30、titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, Salaries Payable, Allowance for Doubtful Accounts, and Bad Debt Expense. (8 scores)(b)(c)(d) should the following items be showed on the balance sheet?(8 marks) i.Allowance for doubtful accounts recei

31、vable. ii.Merchandise held on consignment. iii. Advances received on sales contract.iv.Cash surrender value of life insurance.v. Land.vi.Merchandise out on consignment. vii.Franchises. viii. Accumulated depreciation of plant and equipment. accountant of ABC Corp. has compiled the following information from the companys records as a basis for an income statement for the year ended December 31, 2010.Rental revenue 30,000 Interest on notes payable 15,000 Wages and salaries-sales 31,000 Material