最新最新会计硕士考研英语面试等略整理
会计面试相关的英语知识
会计面试相关的英语知识在准备会计面试时,英语知识是一个不可忽视的方面。
无论是应聘国际企业还是国内公司,英语作为全球通用语言,在会计职位中的重要性越来越凸显。
本文将介绍一些与会计面试相关的英语知识,帮助读者更好地准备面试。
1. 会计专业术语在面试中,面试官可能会提问一些与会计专业术语相关的问题。
以下是一些常见的会计专业术语及其解释:•Assets(资产):企业拥有的具有经济价值的资源,包括现金、股票、房地产等。
•Liabilities(负债):企业所欠的债务或负债,包括应付账款、借款等。
•Equity(所有者权益):企业所有者对企业的所有权份额。
•Revenue(收入):企业在销售商品或提供服务后所获得的经济利益。
•Expense(费用):企业为经营活动所发生的支出,包括工资、租金、采购成本等。
•Balance Sheet(资产负债表):反映企业资产、负债和所有者权益状况的财务报表。
•Income Statement(利润表):反映企业在一定期间内所获得收入和发生费用的财务报表。
•Cash Flow Statement(现金流量表):反映企业现金流入和流出情况的财务报表。
掌握这些基本的会计专业术语,并能够准确理解和使用,将有助于在面试中展示出自己的专业素养。
2. 会计准则和规范会计准则和规范是会计职位中的重要知识点。
以下是一些常见的会计准则和规范:•GAAP(通用会计准则):美国会计原则的一套准则,用于规范美国企业的财务报告。
•IFRS(国际财务报告准则):国际上通用的财务报告准则,被全球范围内的许多企业所采用。
•FASB(财务会计准则委员会):负责制定和发布美国的财务会计准则的机构。
•SEC(美国证券交易委员会):负责监管美国证券市场的机构,对上市公司的财务报告进行监督。
了解这些会计准则和规范的基本内容,并能够说明其重要性和适用范围,将展示出你对国际会计准则的了解和能力。
3. 财务报表分析财务报表分析是会计职位中的一个核心技能。
mpacc面试英语问题
mpacc面试英语问题mpa面试英语问题MPACC面试老师会问的问题,你准备好了吗?面试老师要问的问题你知道多少?不知道没关系!告诉大家如何解答MPACC面试老师会问的十四个问题。
问题一:“请你自我介绍一下”思路:1、这是面试的必考题目。
2、介绍内容要与个人简历相一致。
3、表述方式上尽量口语化。
4、要切中要害,不谈无关、无用的内容。
5、条理要清晰,层次要清楚。
6、事先最好以文字的形式写好背熟。
问题二:“谈谈你的家庭情况”思路:1、家庭情况对于了解考生的性格、观念、心态等有一定的作用,这是面试单位问该问题的主要原因。
2、简单地罗列家庭人口。
3、宜强调温馨和睦的家庭气氛。
4、宜强调父母对自己教育的重视。
5、宜强调各位家庭成员的良好状况。
6、宜强调家庭成员对自己工作的支持。
7、宜强调自己对家庭的责任感。
问题三:“你有什么业余爱好?”思路:1、业余爱好能在一定程度上反映考生的性格、观念、心态,这是面试单位问该问题的主要原因。
2、最好不要说自己没有业余爱好。
3、不要说自己有那些庸俗的、令人感觉爱好。
4、最好不要说自己仅限于读书、听音乐、上网,否那么可能令面试官疑心考生性格孤僻。
5、最好能有一些户外的业余爱好来“点缀”你的形象。
问题四:“你最崇拜谁?”思路:1、最崇拜的人能在一定程度上反映考生的性格、观念、心态,这是面试官问该问题的主要原因。
2、不宜说自己谁都不崇拜。
3、不宜说崇拜自己。
4、不宜说崇拜一个虚幻的、或是不知名的人。
5、不宜说崇拜一个明显具有负面形象的人。
6、所崇拜的人人最好与自己所应聘的工作能“搭”上关系。
7、最好说出自己所崇拜的人的哪些品质、哪些思想感染着自己、鼓舞着自己。
问题五:“你的'座右铭是什么?”思路:1、座右铭能在一定程度上反映考生的性格、观念、心态,这是面试官问这个问题的主要原因。
2、不宜说那些易引起不好联想的座右铭。
3、不宜说那些太抽象的座右铭。
4、不宜说太长的座右铭。
会计学考研学生复试面试英文自我介绍
会计学考研学生复试面试英文自我介绍(中英文版)Section 1:Good morning/afternoon, esteemed professors.My name is [Your Name], and I am honored to be here for the interview of the postgraduate accounting program.I completed my undergraduate studies in [University Name] with a major in accounting.During my college years, I was deeply fascinated by the complexity and challenges of accounting, which sparked my determination to further explore this field.第一段:早上好/下午好,尊敬的教授们。
我叫[你的名字],很荣幸能参加这次会计研究生复试面试。
我在[大学名称]完成了会计本科学习。
在大学期间,我对会计的复杂性和挑战性产生了浓厚的兴趣,这也激发了我进一步探索这个领域的决心。
Section 2:Apart from my academic achievements, I have also participated in various extracurricular activities.I was the treasurer of our university"s Student Union, where I honed my skills in financial management and teamwork.Moreover, I have passed the CPA examination, which I believe has laid a solid foundation for my future studies and career in accounting.第二段:除了学术成就,我还参加了各种课外活动。
考研复试英语知识点总结
考研复试英语知识点总结英语听力是考研复试中的重要环节,主要测试考生对英语语音、语调、语速的理解能力,以及对听力材料中所涉及内容的理解和记忆能力。
以下是一些备考技巧和常见问题总结:1. 预习材料:考生在考试前可以提前预习听力材料,了解听力材料可能涉及的话题和内容,以及相关词汇和短语。
2. 提高听力技能:平时多听英语材料,如英语新闻、英语电台节目等,提高自己的听力水平。
3. 注意听力材料中的主旨:在听力过程中,要注意抓住听力材料的主旨,帮助自己更好地理解和记忆内容。
4. 练习听力:可以做一些听力练习,提高自己的听力技能和反应速度。
5. 熟悉考试形式:熟悉考研听力考试的形式和题型,了解听力材料的难度和长度。
二、英语口语英语口语是考研复试中的另一个重要环节,主要测试考生的口语表达能力和交流能力。
以下是一些备考技巧和常见问题总结:1. 提高口语表达能力:平时多练习口语,多和外国人交流,提高自己的口语表达能力。
2. 熟悉口语考试形式:了解考研口语考试的形式和题型,熟悉口语考试的环节和流程。
3. 逻辑表达:在口语考试中,要注意逻辑表达,清晰地表达自己的观点和想法。
4. 改善发音:注意发音准确性,并且可以通过练习来改善自己的发音问题。
5. 自我介绍:在口语考试中,通常会有自我介绍环节,考生要提前准备好自我介绍内容。
三、英语写作英语写作是考研复试中的一个重要环节,主要测试考生的写作能力和逻辑思维能力。
以下是一些备考技巧和常见问题总结:1. 检查语法和拼写:在写作时要注意语法和拼写的准确性,避免出现语法错误和拼写错误。
2. 准确表达:在写作时要注意准确表达自己的观点和想法,避免表达不清晰或者歧义的情况。
3. 逻辑性:写作内容要有条理,逻辑性强,内容连贯,避免逻辑混乱或者跳跃性的问题。
4. 丰富词汇:在写作中可以适当使用丰富的词汇,提高文章的表达能力和深度。
5. 提前练习:可以提前练习写作,积累写作经验,提高写作水平。
mpacc 复试面试常见问题
mpacc 复试面试常见问题复试面试是进入研究生阶段的重要环节,考查了学生的专业知识、素质能力以及研究兴趣等方面。
以下是一些常见问题及对应的参考回答内容,供参考。
1. 请介绍一下你的本科专业和毕业设计/论文研究方向。
回答时要简洁明了并突出重点,可以提及毕业设计/论文的研究背景、目的、方法和结果等。
2. 请谈谈你选择研究生专业的原因和动机。
可以结合个人兴趣、专业发展、就业前景等方面进行回答,突出与所报专业的相关性,并表达对研究生阶段的期望。
3. 你在本科阶段的实习/科研/项目经历有哪些?对你的专业学习有什么帮助?可以对过往经历进行简要概述,强调所获得的知识和技能以及在实践中培养的解决问题的能力。
同时,可以提及相关经历对个人的专业发展产生的影响。
4. 你的学术研究兴趣是什么?是否有针对该兴趣方向的专业实践经验?可以适当谈论自己对某一研究领域的兴趣,包括背后的动机、研究目标和研究方法等。
如果有相关实践经验,可以进行详细描述,并反映个人的研究能力和全面素质。
5. 你是否有国际学术交流或项目经验?对你的学术发展和背景有何影响?如果有国际学术交流或项目经验,可以简要介绍和总结所获得的经验和收获,突出个人文化交流和国际视野的拓展。
6. 针对你所选择的专业,你有哪些学科基础和专业知识?是否有自学或拓展学习的经验?可以回答所学习的学科基础和专业课程,突出自己对专业知识的理解和掌握程度。
如果有拓展学习或自学的经验,可以谈论个人的学习思路、方法和成果。
7. 请简述你未来的发展规划并说明与所报专业的关联。
可以谈论个人的短期和长期发展规划,包括继续深造、从事研究工作或者投身企业等方面。
同时,强调所报专业对个人发展规划的必要性和关联。
8. 你在本科阶段遇到的最大挑战是什么?如何克服?可以选择一个真实的挑战经历,并结合个人的情况谈一下自己的困难和挑战,适当展示个人的解决问题的能力和成长。
9. 你是否具备团队合作精神?有过团队项目经验吗?可以谈论自己过去的团队合作经验,包括项目中担任的角色、贡献和取得的成绩。
2021年中央财经会计硕士MPACC考研经验分享
2021年中央财经会计硕士MPACC考研经验分享一、初试。
初试就是众所周知的两门,英语2和管理类综合,其中管理类综合又分为三部分:逻辑、数学和写作。
考试是全国统一的,但是个人的情况各有不同,可能会存在不同程度的偏科,所以复习计划还是要按照自身的情况进行调整。
我和一朋友一起,每天学习时间基本都能保证,约定每周休息一次,各门复习也基本同步进行。
但就考完的情况来看,复习的时间略长一些会更好,这样能够增加一些后期模拟的时间,对提升信心有很大好处。
(一)英语二单词:我认为单词是一项需要持续到考试之前的工作。
背诵初期我用的是《考研英语红宝书》,我最初是认真看了的,虽说最后用法也没能全记下来,但肯定对完型和阅读是有帮助的,最重要的是一词多义要重点记忆,别嫌麻烦。
考研单词其实差不多就是四六级单词合集,但是四六级基本裸考,最初的生词量还是挺大的。
最初一两遍的时候确实挺辛苦的,背完基本又不记得了。
背诵后期是通过阅读一遍做阅读一边记单词练翻译。
主要是英语一和英语二的历年真题。
通过前面的记忆,现在把重复出现的较为常见的单词在确认一遍意思,掌握每一个意思及用法。
1.完型完型我一直认为是一个很难提高的题型,考察的知识点又细又多,不是一天两天可以补起来的,而且分值不大,所以复习的很晚。
我把英语2历年真题的完型都做了,英语1近几年的真题也挑了一些做了,把在其中遇到的短语和语法点都抄录在本子上,反复看了几遍。
后来发现英语2的完型真的不难,只要做上一些找找语感,读的时候如果能把握大概文意也就能填的差不多。
我做完形一般是做两遍的,第一遍先通读一下,大概填一遍,再按照逻辑关系重新捋一遍。
2.阅读阅读是英语里面的大头,练习的也是最多的。
基本也是一直在做,没有间断过。
我做了《老蒋80篇》里面的后40篇。
前40篇简单了一些而且长度较短,基础好的同学基本可以不用做了,后四十篇可以作为初期的练手。
《老蒋长难句解析》也是挺好的一本教材,这本书看似很薄,但因为都是长难句,读起来是要花上一些时间的。
最新会计硕士考研英语面试等略整理
------hometownwhere are you from? I am from XX,in the southern part of the hubei province how 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 ,frankly 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 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 found 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. What’s 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 experience 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 ever worked during the vacation? Yes, I have worked in a construction company as an accounting assistantwhat 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 to 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 chancedo you think english is important for your future plans? in what aspects is it important? yes ,It is important, for 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:"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 + owner’s equity[‘ɛkwɪti]Profit = 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 receivable 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Commissions 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internal users :managers , employeesexternal 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。
历年管理类联考MPAcc考研复试英语口语常见问题汇总
历年MPAcc考研复试英语口语常见问题汇总复试英语的考查方式分为:笔试、听力、口试三种,具体方式参照目标院校的复试要求。
如果想在复试中取得不错的成绩,必须要抓住两点:专业素质能力以及英语听说能力。
01复试中口试时间+内容复试中口试时间,没有特别的规定要多长时间,视现场情况而定,一般是在20分钟左右。
考试的形式以无领导讨论或者以问答为主。
其中无领导讨论:老师会给一个限定的题目,考生们围成一个圈进行讨论,表达自己的观点。
在无领导讨论中,一定要积极表现,有序发言,不宜与其他考试强烈冲突,具有一定的逻辑性。
而问答形式,看你是否犯有严重性的表达错误。
可以做好两方面准备:一是充分准备自我介绍,首先是个人信息,姓名、爱好,来自于哪个学校,为什么要报考该校该专业、对本专业前景对展望和认识等等;二是充分准备相关专业知识,老师可能会用英语提问专业课的相关问题,所以至少要掌握与你专业相关的一些英文词汇。
02常见口试问题及答案1.W h a t d o y o u d o d u r i n g t h e S p r i n g F e s t i v a l?M o s t o f t h e t i m e,I j u s t s t u d i e d a t h o m e a n d w a t c h e d T V,s o m e t i m e s I w e n t o u t w i t h m y p a r e n t s t o v i s i t m y r e l a t i v e s a n d t a l k e d w i t h t h e m a b o u t m y l i f e a n d s t u d y.2.W h a t s o c i a l r e s p o n s i b i l i t i e s s h o u l d a p o s t-g r a d u a t e t a k e?I t h i n k a p o s t-g r a d u a t e s h o u l d s h o u l d e r m o r e r e s p o n s i b i l i t i e s t h a n o t h e r c i t i z e n s, s u c h a s f o r m i n g a g o o d s c h o l a r i m a g e f o r o u r s o c i e t y a n d w o r k i n g o u t u s e f u l r e s e a r c h r e s u l t s.3.W h i c h k i n d o f p r o f e s s o r d o y o u l i k e b e s t?I t h i n k t h e b e s t p r o f e s s o r w o u l d b e s o m e o n e w h o i s b o t h g o o d i n p e r s o n a l i t y a n d l e a r n i n g a n d w h o c a n g u i d e m e n o t o n l y i n h o w t o d o r e s e a r c h b u t a l s o i n h o w t o b e a n e x c e l l e n t p e o p l e.4.W h a t d o e s f r i e n d s h i p m e a n t o y o u a n d w h a t k i n d o f p e o p l e d o y o u m a k ef r i e n d w i t h?F r i e n d s h i p m e a n s a l o t t o m e, i t's n o t o n l y a p a r t o f m y l i f e b u t i s a n i m p o r t a n t p a r t.F r i e n d s w i l l a l w a y s e n c o u r a g e m e w h e n I f e e l u p s e t a n d g i v e m e u s e f u l t i p s.I u s u a l l y m a k e f r i e n d s w i t h p e o p l e w h o h a v et h e s i m i l a r h o b b i e s o r c h a r a c t e r i s t i c s w i t h m e.5.W h a t i s y o u r m a j o r?H o w d o y o u l i k e y o u r m a j o r?M y m a j o r i s c h i n e s e l a n g u a g e a n d l i t e r a t u r e. I l i k e m y m a j o r v e r y m u c h, a n d t h a t's w h y I c h o s e t o f u r t h e r m y s t u d y i n t h e s a m e f i e l d.I h a v e g r e a t i n t e r e s t i n i t.6.W h a t i m p r e s s e d y o u m o s t w h e n y o u w e r e a t u n i v e r s i t y?T h e e x p e r i e n c e t h a t m o s t i m p r e s s e d m e w a s t h e t i m e w h e n I w a s i n v i t e d t o g i v e a l e c t u r e o n h o w t o m e m o r i z e e n g l i s h w o r d s e f f i c i e n t l y.a s I e n t e r e d t h e c l a s s r o o m, I w a s s o n e r v o u s, b u t a f t e r s o m e t i m e, I b e c a m e c a l m a n d g a v e m y l e c t u r e s u c c e s s f u l l y. T h a t w a s t h e f i r s t t i m e I g a v e a l e s s o n t o a l a r g e a m o u n t o f p e o p l e a n d I l e a r n e d a l o t a n d f e l t a s e n s e o f a c c o m p l i s h m e n t.7.W h a t i s t h e b e s t u n i v e r s i t y i n y o u r o p i n i o n?I t h i n k e v e r y u n i v e r s i t y h a s i t s o w n a d v a n t a g e s.I t h i n k t h e b e s t u n i v e r s i t y i s u n i v e r s i t y i n w h i c h s t u d e n t s c a n i m p r o v e t h e m s e l v e s m o s t a n d a c q u i r e a l a r g e a m o u n t o f k n o w l e d g e.8.D o y o u t h i n k t h e s u b j e c t s y o u a r e s t u d y i n g t o d a y a r e r e l e v a n t t o p r e s e n t-d a y s o c i e t y?W h y?O f c o u r s e, I k n o w t h a t w i t h t h e r a p i d d e v e l o p m e n t o f c h i n a, m o r e a n d m o r e p e o p l e o f o t h e r c o u n t r i e s b e c o m e i n t e r e s t e d i n c h i n e s e a n d m o r e a n d m o r e C o n f u c i u s I n s t i t u t e a r e b e i n g e s t a b l i s h e d a r o u n d t h e w o r l d.m y m a j o r c a t e r s t o t h e n e e d o f p r e s e n t-d a y s o c i e t y a n d t h a t's w a y I c h o o s e t h i s m a j o r.9.W h a t a r e y o u r s p a r e t i m e i n t e r e s t s?I l i k e r e a d i n g,e s p e c i a l l y l i t e r a t u r e.i r e a d a l o t o f n o v e l s.B e c i d e s t h a t,I'm a l s o f o n d o f d a n c i n g a n d s i n g i n g.10.W h e r e h a v e y o u b e e n t r a v e l i n g t o?W h i c h p l a c e i n t e r e s t e d y o u m o s t?I'v e t r a v e l l e d t o h a n g z h o u. I l i k e t h e w e s t l a k e b e s t,t h e l a k e i s l a r g e a n d b e a u t i f u l a n d m a n y l e g e n d s a n d p o e t r y t o o k p l a c e t h e r e .t h e s c e n e r y o f w e s t l a k e i s d i f f e r e n t i n d i f f e r e n t s e a s o n s.11.W h a t k i n d o f d i f f e r e n c e s i n t h e s y s t e m o f h i g h e r e d u c a t i o n b e t w e e n C h i n aa n d o t h e r c o u n t r i e s?I n f o r e i g n c o u t r i e s,e s p e c i a l l y d e v e l o p e d c o u t r i e s,t h e y s t r e s s c r e a t i v i t y a n d c u r i o s i t y a n d e n c o u r a g e s t u d e n t s t o d e v o l e p t h e i r o w n i d e a s.b u t h e r e i n c h i n a,w e p u t l e s s e m p h a s i s o n c r e a t i v i t y a n d t h e p r a c t i c e t h a t c o l l e g e s t u d e n t s p e r f o r m i s l e s s.12.W h y d i d y o u c h o o s e o u r u n i v e r s i t y?B e c a u s e I t h i n k y o u r u n i v e r s i t y h a s e x c e l l e n t t e a c h e r s a n d t e a c h i n g r e s o u r c e s i n t h e m a j o r t h a t I a p p l i e d f o r,I b e l i e v e I c a n l e a r n a l o t i n y o u r u n i v e r s i t y d u r i n g m y t h r e e y e a r s o f p o s t-g r a d u a t e s t u d y.13.I f t h e r e w e r e a n o p p o r t u n i t y o f s t u d y i n g a b r o a d,w h a t w o u l d y o u d o?I t h i n k I'm a l w a y s w i l l i n g t o g o t o d i f f e r e n t p l a c e s t o v i s i t o r s t u d y, s o i f t h e r e w e r e a n o p p o r t u n i t y o f s t u d y i n g a b r o a d,I t h i n k I'l l a c t i v e l y a p p l y f o r i t.14.S h o u l d y o u s t u d y m o r e t h e o r y o r d o m o r e p r a c t i c e?G i v e y o u r r e a s o n s,p l e a s e.B o t h.i d o n't t h i n k o n e i s m o r e i m p o r t a n t t h a n a n o t h e r,I'l l c h o o s e s t u d y t h e o r y a s w e l l a s d o p r a c t i c e.B e c a u s e I n e e d t h e o r y t o g u i d e m y p r a c t i c e a n d a l s o I n e e d t o d o p r a c t i c e t o p r o v e t h e t h e o r y I a p p l i e d a r e c o r r e c t a n d e f f e c t i v e.15.W h a t d o y o u i n t e n d t o d o a f t e r y o u f i n i s h s t u d y i n g?I i n t e n d t o g o o n f u r t h e r i n g m y s t u d y, I w a n t t o g o I i n t e n d t o g o o n f u r t h e r i n g m y s t u d y,I w a n t t o g o o n s t u d y i n g f o r d o c t o r a t e.16.H o w s e r i o u s i s u n e m p l o y m e n t a m o n g y o u n g?p e o p l e a n d w h a t w i l l y o u d o i f y o u c a n n o t f i n d a j o b a f t e r g r a d u a t i o n?A c c o r d i n g t o n e w s r e p o r t s, t h e c o n d i t i o n o f y o u t h u n e m p l o y m e n t i s v e r y s e r i o u s n o w, m a n y o f m y c l a s s m a t e s c a n't f i n d a s a t i s f i e d j o b.i f I c a n n o t f i n d a .j o b a f t e r g r a d u a t i o n,m a y b e I'l l c o n c e r n a b o u t s t a r t i n g m y o w n b u s i n e s s a n d t o b e s e l f-e m p l o y e d.17.H o w d o y o u a f f o r d y o u r t u i t i o n?S o m e f r o m m y f a m i l y a n d s o m e f r o m m y o w n a r n i n g .18.D o e s y o u r f a m i l y s u p p o r t y o u r d e c i s i o n o n s t u d y i n g?W h a t h e l p d o t h e y o f f e r?Y e s,o f c o u r s e.T h e y s u p p o r t m e m e n t a l l y a n d o f f e r m e t u i t i o n h e l p.19.w h a t a r e t h e c u r r e n t p r o b l e m s o f c o l l e g e e d u c a t i o n?h o w t o r e s o l v e t h e m?T h e m a i n p r o b l e m s a r e i m p r o p e r c u r r i c u l u m d e s i g n i n g a n d t h e l a c k o f t e a c h i n g f a c i l i t i e s.i t h i n k o u r g o v e r n m e n ts h o u l d g r a n t m o r e m o n e y t o b u y a d v a n c e d t e a c h i n g f a c i l i t i e s a n d u n i v e r s i t i e s s h o u l d a d j u s t t h e i r c u r r i c u l u m t o m e e t t h e n e e d o f s o c i e t y.20.s t u d y/w o r kw h y d o y o u c h o o s e t o s t u d y a t o u r i n s t i t u t e?w h y d o y o u w a n t t o g o t o g r a d u a t e s c h o o l i n s t e a d o f f i n d i n g a j o b?w h a t a r e y o u r f a v o r i t e s u b j e c t s?B e c a u s e I t h i n k y o u r i n s t i t u t e i s t h e i n s t i t u t e w h i c h f i t s m e b e s t. I b e l i e v e I c a n i m p r o v e a l o t b y s t u d y i n g i n y o u r i n s t i t u t e. B e c a u s e I l i k e s t u d y a n d I l i k e u n i v e r s i t y l i f e a n d I d o n't t h i n k I'v e l e a r n e d e n o u g h,s o I c h o s e t o g o o n s t u d y.。
会计专硕考研复试英语常用问题
会计专硕考研复试英语常用问题Certainly! Here's a sample content for an article on "Common English Questions for the Second Round ofPostgraduate Entrance Examination for a Master's in Accounting":Why did you choose to pursue a Master's degree in Accounting?When asked this question, it's important to convey your passion for the field and your long-term goals. You might say:"I have always been fascinated by the language of business, and accounting is the cornerstone of that language. My undergraduate studies in finance provided me with a solid foundation, but I am eager to delve deeper into theintricacies of accounting. A Master's degree will equip mewith advanced analytical skills and a comprehensive understanding of financial regulations, which are crucial for my career aspirations in corporate finance."What do you consider to be the most significant changesin accounting in recent years?This question tests your awareness of current events and developments in the field. Respond with:"The most significant changes in accounting recently havebeen the shift towards international financial reporting standards (IFRS) and the increasing importance of technology in accounting practices. The adoption of IFRS has harmonized financial reporting across borders, which is crucial for multinational corporations. At the same time, the rise of artificial intelligence, data analytics, and blockchain technology is transforming how accountants work, making the role more strategic and less focused on manual tasks."How do you handle stress and pressure during heavy workload periods?This question is designed to assess your time management and coping strategies. A suitable answer could be:"Managing stress during high-pressure periods is about planning and prioritization. I break down large tasks into smaller, manageable chunks and set realistic deadlines for each. I also make sure to take regular breaks to clear my mind and maintain a healthy work-life balance. Additionally, I prioritize tasks based on urgency and importance, which helps me stay focused and reduces the feeling of being overwhelmed."Can you discuss a complex accounting issue you encountered and how you resolved it?This question is an opportunity to showcase your problem-solving skills. An example response might be:"During my internship, I encountered a complex issuerelated to the valuation of inventory for financial statement purposes. The company was using an outdated costing methodthat did not reflect the current market conditions. I conducted a thorough analysis and proposed a switch to the more accurate and contemporary FIFO (First-In-First-Out) method. After presenting the benefits and potential savingsto the management, they agreed to the change, which not only improved the accuracy of our financial reporting but also led to better inventory management."What skills do you think are essential for a successful career in accounting?When answering this question, highlight both technicaland soft skills. You could say:"A successful career in accounting requires a combination of technical expertise and soft skills. On the technical side, a strong understanding of accounting principles, financial reporting standards, and tax regulations is crucial. Proficiency in accounting software and data analysis tools is also important. On the soft skills side, effective communication, attention to detail, ethical judgment, and the ability to work well in a team are essential. Additionally, continuous learning and adaptability are key to stayingcurrent with the ever-evolving accounting landscape."Where do you see yourself in five years?This question is about your future plans and career trajectory. A thoughtful response could be:"In five years, I envision myself as a seasoned professional in the accounting field, possibly in a managerial role. I aim to have a significant impact on the financial strategy of the organization I work for, contributing to its growth and profitability. I also plan to pursue further professional certifications, such as the CPA or CMA, to deepen my expertise and leadership capabilities."Remember to tailor your answers to reflect your personal experiences and aspirations. Authenticity and preparation are key to performing well in an interview setting.。
会计专硕英语常见面试问题(共2篇)
会计专硕英语常见面试问题(共2篇)会计专硕英语常见面试问题Q:Can you tell me a little more about the Canto project that you did at ABC Incorporated?A:Oh,that was a very exciting project. We had to increase sales by 40% during the 2nd quarter,and our results exceeded expectations,even though we were under a lot of pressure.Q:Why should I hire you?A:I feel that my qualifications match your job description. I have a proven track record in resolving problems,multitasking,and dealing with customers,as you can see from my resume.Q:What can you offer this company?A:In addition to the skills and experience we discussed,I‘m an extremely hard worker,I’m very thorough and methodical,I get along great with people,and I‘m a quick learner.Q:Can you tell me some of your strengths and weaknesses?A:I am loyal,honest,I manage my time effectively,I always follow through on my work,and I have great computer skills. Umm,I can’t really say I have any major weakness that affects my performance at work. I believe in continual learning and on-the-job training so that I can perform even better. Sometimes,I think I‘m too hard-working,but I really love my work.会计英语面试经典问题BASIC EXPRESSIONS 基本句型表达1) I forgot to include my experience as an accountant in my resume.我忘记在我的个人简历里写上我的会计经历了。
mpacc英语复试题目总结
mpacc英语复试题目总结1. Introduce yourselfHello, my name is [Your Name]. I graduated from [Your University] with a major in [Your Major] and I am excitedto be here for the interview.你好,我叫[你的名字]。
我毕业于[你的大学],主修[你的专业],很高兴能来参加面试。
2. Why did you choose this program?I chose this program because I am passionate about [Your Field] and I believe that this program will provide me with the knowledge and skills I need to succeed in this field.我选择了这个项目是因为我对[你的领域]充满热情,我相信这个项目会为我提供成功所需的知识和技能。
3. What are your strengths and weaknesses?My strengths include strong analytical skills, attention to detail, and the ability to work well in a team. As formy weaknesses, I tend to be a perfectionist at times, which can lead to spending too much time on a task.我的优点包括较强的分析能力、注重细节和良好的团队合作能力。
至于我的缺点,有时我会过于追求完美,导致在一项任务上花费过多时间。
4. How do you handle stress and pressure?I handle stress and pressure by prioritizing tasks,taking short breaks to clear my mind, and seeking support from colleagues when needed. I also find that maintaining a healthy work-life balance helps me manage stresseffectively.我通过优先安排任务、短暂休息放松心情以及在需要时寻求同事的支持来处理压力。
会计考研英语复试题目及答案
会计考研英语复试题目及答案一、选择题1. Which of the following is NOT a fundamental accounting principle?A. Going ConcernB. ConsistencyB. Historical CostD. Fair Value答案: D. Fair Value2. What is the purpose of accrual accounting?A. To match revenues and expenses in the period in which they are earned or incurred.B. To record transactions only when cash is received or paid.C. To simplify the accounting process.D. To provide information only for internal management use.答案: A. To match revenues and expenses in the period in which they are earned or incurred.二、简答题1. Explain the difference between "LIFO" and "FIFO" in inventory valuation.答案:LIFO (Last In, First Out) and FIFO (First In, First Out) are two methods of valuing inventory. LIFO assumes that the most recently acquired items are sold first, which can result in higher cost of goods sold and lower ending inventory valuation, especially in times of rising prices. FIFO, on the other hand, assumes that the oldest items in inventory are sold first, which can result in lower cost of goods sold and higher ending inventory valuation.2. What are the main components of a balance sheet?答案:A balance sheet consists of three main components: Assets, Liabilities, and Equity. Assets are what a company owns and can be used to generate future economic benefits. Liabilities are what a company owes to others. Equity represents the residual interest in the assets of the company after deducting liabilities, which is the ownership stake of the shareholders.三、论述题1. Discuss the importance of ethical behavior in the field of accounting.答案:Ethical behavior in accounting is crucial for maintaining the integrity and trustworthiness of financial reporting. It ensures that financial statements are accurate, transparent, and free from bias or manipulation. Ethical conduct helpsprevent fraud and errors, protects the interests of stakeholders, and upholds the reputation of the accounting profession. Moreover, it is essential for compliance with laws, regulations, and professional standards.四、案例分析题1. A company has reported a profit of $1 million for the year. However, it has been discovered that the company has not recorded $200,000 of expenses that should have beenrecognized in the current period. How would this affect the financial statements?答案:Not recording the $200,000 of expenses would overstate the company's net income by the same amount. The balance sheet would also be affected, as the retained earnings would be overstated by $200,000. This misstatement would violate the accrual accounting principle, which requires that expenses be recognized in the period in which they are incurred,regardless of when the cash is paid.结束语:会计专业考研复试不仅考察学生对会计基础知识的掌握,还要求学生具备分析问题和解决问题的能力。
会计学考研学生复试面试英文自我介绍
会计学考研学生复试面试英文自我介绍Hello everyone, my name is [Your Name] and I am a postgraduate student majoring in accounting. I am very honored to have the opportunity to introduce myself to you.During my undergraduate study, I have built a solid foundation in accounting theory and practice. I have also actively participated in various accounting-related activities, such as internships and research projects. These experiences have not only broadened my horizons but also enhanced my analytical and problem-solving skills. I believe that these experiences have prepared me well for the challenges of studying accounting at the postgraduate level.In addition to my academic achievements, I have also developed strong communication and teamwork skills through my involvement in various group projects andextracurricular activities. I am confident that theseskills will be beneficial in my future academic and professional pursuits.I am particularly interested in the field of financial accounting and hope to further explore the impact of accounting standards on financial reporting and analysis. I am also passionate about contributing to the development of accounting practices that promote transparency and accountability in financial reporting.In the future, I aspire to become a certified public accountant and work in a reputable accounting firm where I can apply my knowledge and skills to help businesses make informed financial decisions. I am also interested in pursuing a career in academia and conducting research that contributes to the advancement of accounting knowledge.Overall, I am a dedicated and motivated individual with a strong passion for accounting. I am confident that my academic background, practical experiences, and personal qualities make me a suitable candidate for further study in accounting.中文部分:大家好,我叫[你的名字],我是一名会计学研究生。
复旦mpacc面试英文总结
复旦mpacc面试英文总结复旦MPACC(Master of Professional Accounting)是一个面向国际学生的会计硕士项目,该项目要求申请者具备良好的英语能力。
面试环节是评估申请者英文水平和专业背景的重要环节。
以下是对复旦MPACC面试英文的总结:首先,在面试中,申请者需要展示自己流利、准确的英语口语能力。
在回答问题时,要注意语法和发音的准确性,避免使用过于简单或错误的句子结构。
此外,应避免使用口语化的表达方式,而要使用正式的学术语言。
其次,申请者需要清晰地表达自己的观点和想法。
在回答问题时,要注意思路的清晰和逻辑的连贯。
可以使用一些连接词和短语来帮助组织语言,例如"Firstly, secondly, finally"等。
同时,要注意回答问题的完整性,尽量给出详细的解释和例子,以展示自己的理解和能力。
此外,申请者还应该展示自己对会计专业知识的掌握和理解。
面试官可能会问一些与会计相关的问题,包括财务报表分析、税务规划、内部控制等。
在回答这些问题时,要展示自己对相关概念和原则的理解,并能够运用到实际情境中。
可以结合实际案例或个人经验来支持自己的观点。
此外,面试官可能会询问申请者对MPACC项目的了解和动机。
在回答这类问题时,申请者可以介绍自己对MPACC项目的研究和了解,包括该项目的课程设置、师资力量、就业前景等。
同时,要表达自己为什么选择申请该项目的动机,例如个人职业发展的需求或对会计专业的兴趣。
最后,申请者在面试中还应展示自己的团队合作能力和领导潜力。
可以通过分享自己在团队项目中的角色和贡献,以及解决团队合作中遇到的问题和挑战来展示自己的能力。
同时,还可以提及自己的领导经验和领导潜力,例如组织活动、担任学生会职务等。
总之,在复旦MPACC的英文面试中,申请者需要展示流利准确的口语能力、清晰连贯的表达能力、对会计专业知识的掌握和理解、对MPACC项目的了解和动机、以及团队合作能力和领导潜力。
会计专硕研究生复习经验谈
我和我对象,都四川人,都是某二本院校心理学本科应届生,同居考研(已领证),三跨MPAcc。
考前没有联系过导师,甚至我面试自我感觉相当差,但是总成绩还是上了。
证明这两所学校,这专业,今年,不黑。
二、择校经历:
我和她实力相当,怕相互竞争,就报了不同学校。咱已结婚,怕啥异地恋。
最后本人报考:中国石油大学(北京)
最后老婆报考:中国石油大学(华东)
听说北京动车到青岛只需要4个小时,我两都还能接受。
三、过程回顾:
1、1月——6月:
全面复习专业课(跨专业尤其是),事实证明,人大第五版教材非常有用,教材和配套练习册结合,你研究透了绝不会在笔试上落下会计本专业的牛人多少分!如果你们学校自己没有成体系的会计系列教材,就用这套书吧。按照最新复试专业课指导大纲,要看到的书是:初级会计学,财务会计学,财务管理学,管理会计学,成本会计学,另,审计可以看人大出版社的,秦荣生写的审计,比第五版那本好。如果时间有限,就按照大纲看,不用看完。如果时间充裕,看完吧。你是会计硕士!不是综合硕士,不是英语硕士。如果看不下去书,请你下载某些著名网校的CPA会计和财务成本管理两科的MP3课件,只需要基础班(张/志/凤和闫/华/红是神一般的存在)。
四、考后感想:
1、英语,复习迟了,夫妻能同上70分实属人品好。应该早背单词,早做阅读。如果你比较懒,你把真题做完吧,英语一,英语二真题(没有一个单词不认识,没有一句话不理解,没有一个句子结构很困惑,没有一道题有疑惑),考研英语足以。买那么多参考书,干嘛?
2、综合,不能拖太长时间,都可以9月1号开始全面复习,当然,如果你是会计专业并且专业知识很好,可以好好准备初试,早点能巩固偏难怪的知识点。
会计英语知识面试技巧
会计英语知识面试技巧1. 引言在现代全球化的商业环境中,掌握会计英语是会计专业人员必备的技能之一。
随着国际交流的增加,很多公司都会要求会计人员具备良好的英语沟通能力。
面试是会计人员求职过程中最重要的环节之一,而对于会计英语的掌握程度,往往会成为面试官判断应聘者能力的重要指标之一。
本文将介绍一些会计英语知识面试技巧,帮助读者在面试过程中展示出自己的专业能力。
2. 会计基础英语在面试中,面试官通常会问一些关于会计基础的问题,这些问题需要应聘者用英语作答。
这时,应聘者需要熟悉一些基础的会计英语词汇和表达方式。
2.1 基本词汇以下是一些会计英语的基本词汇:•Assets(资产)•Liabilities(负债)•Equity(股东权益)•Revenue(收入)•Expenses(费用)•Balance Sheet(资产负债表)•Income Statement(利润表)•Cash Flow Statement(现金流量表)2.2 基础句型在回答会计基础问题时,应聘者可以使用以下句型:•I think assets and liabilities are the fundamental elements on the balance sheet. (我认为资产和负债是资产负债表的基本要素。
)•According to the income statement, the company’s revenue increased by 10% last year. (根据利润表,公司去年的收入增长了10%。
)3. 国际会计准则(IAS/IFRS)国际会计准则(IAS)和国际财务报告准则(IFRS)是全球公认的会计准则,很多公司在进行财务报告时都会采用这些准则。
因此,在面试中,应聘者需要了解这些准则的基本内容和英语表达。
3.1 基本词汇以下是一些与国际会计准则相关的基本词汇:•International Accounting Standards (IAS)•International Financial Reporting Standards (IFRS)•Fair Value (公允价值)•Impairment (减值)•Financial Instruments (金融工具)•Provisions (准备金)•Contingent Liabilities (或有负债)•Revenue Recognition (收入确认)•Leases (租赁)3.2 基础句型在回答与国际会计准则相关的问题时,应聘者可以使用以下句型:•I believe that adopting IFRS can improve the transparency and comparability of financial statements. (我相信采用IFRS可以提高财务报表的透明度和可比性。
会计考研英语复试题目及答案
会计考研英语复试题目及答案一、阅读理解(共20分,每题4分)阅读下面的文章,回答下列问题。
Accounting is the language of business, providing financial information for decision-making. It is a field that requires a strong analytical mind and attention to detail. Accountants are responsible for recording, summarizing, and interpreting financial data. They play a crucial role in ensuring the accuracy of financial records and compliance with laws and regulations.1. What is the main purpose of accounting?A) To predict future financial trendsB) To provide financial information for decision-makingC) To provide legal advice on financial mattersD) To manage the day-to-day operations of a business2. What is required for a person working in the field of accounting?A) A strong creative mindB) A strong analytical mindC) A strong memoryD) A strong physical condition3. What is the primary responsibility of an accountant?A) To create financial forecastsB) To record, summarize, and interpret financial dataC) To manage the company's budgetD) To train new employees on financial software4. Why are accountants considered crucial in a business setting?A) Because they ensure the accuracy of financial recordsB) Because they handle all public relationsC) Because they are responsible for marketing strategiesD) Because they manage the company's inventory二、完形填空(共20分,每题4分)The role of an accountant is to ensure the financial health of a company. They must be meticulous in their work, as a small error can lead to significant financial problems. Accountants are also responsible for preparing financial statements that are used by investors and management to make informed decisions. The accuracy of these statements is vital for the company's reputation.5. What is the role of an accountant in a company?A) To ensure the financial health of the companyB) To provide IT supportC) To manage the company's public imageD) To handle the company's legal issues6. What quality is essential for an accountant to have?A) MeticulousnessB) CreativityC) CharismaD) Athletic ability7. What is the purpose of financial statements?A) To provide a record of daily transactionsB) To be used by investors and management for decision-makingC) To serve as a historical record of the companyD) To be used as a marketing tool8. Why is the accuracy of financial statements important?A) It affects the company's reputationB) It is required by lawC) It helps in predicting market trendsD) It is necessary for tax purposes only三、翻译(共20分,每题10分)9. 将下列英文句子翻译成中文:"Accountants must adhere to a strict code of ethics to maintain the trust of the public and their clients."10. 将下列中文句子翻译成英文:“会计人员必须遵守严格的职业道德规范,以维护公众和客户的信任。
2023考研:会计硕士考研面试常见问题(8)
2023考研:会计硕士考研面试常见问题〔8〕2023考研:会计硕士考研面试常见问题〔8〕会计硕士专业学位的英文名称为“Master of Professional Accounting”,英文缩写为MPAcc.设置会计硕士专业学位〔MPAcc〕,是为了培养面向会计职业的应用型高层次会计人才,健全和完善我国高层次会计人才培养体系,建立高素质的会计人才队伍,以更好地适应社会市场经济开展和经济全球化的需要,为全面建立小康社会效劳,为施行科教兴国战略和人才强国战略效劳。
43、低值易耗品、固定资产如何划分?价值金额\使用年限什么是审计根据?注册会计师衡量审计对象公允性、合法性的尺度,是得出审计结论发表审计意见的客观标准What are the main roles of financial statements?44、在固定资产折旧方法中快速折旧法有哪些?年数总和法和双倍余额递减法什么是股票股利?公司以发放股票作为股利的支付方式。
What are the main roles of financial statements ?45、账务处理程序主要有几种?记账凭证账务处理程序、汇总记账凭证账务处理程序、科目汇总表账务处理程序什么是权益融资?包括哪些工程?投资者投入企业的资金以及企业消费经营过程中积累性资金。
吸收直接投资、发行股票Please explain the definition of asset and liability?46、权责发生和现金制有什么区别?什么是股票回购?上市公司从股票市场上购回本公司一定数额发行在外股票的行为。
Please explain the definition of asset and liability?47、企业合并有哪些类型?说明每种合并所采用的会计方法?同一控制下的企业合并和非同一控制下的`企业合并。
吸收合并、创立合并、控股合并同一控制下的合并以获得对方的净资产的份额作为长期股权投资的入账价值非同一控制下的合并以付出的合并对价作为入账价值。
会计专硕复试英语专业词汇
会计专硕复试英语专业词汇全文共四篇示例,供读者参考第一篇示例:会计专业是一个重视实践能力和专业知识的领域,而会计专业研究生的复试过程更是挑战性十足。
在复试中,英语是一个必不可少的组成部分,因此熟悉一些与会计相关的英语专业词汇是至关重要的。
下面我们来看一份关于会计专硕复试英语专业词汇的列表,希望对大家有所帮助。
1. Accounting Standards 会计准则2. Financial Statements 财务报表3. Cost Accounting 成本会计4. Auditing 审计5. Taxation 税务6. Budgeting 预算7. Internal Control 内部控制8. Forensic Accounting 司法会计9. International Financial Reporting Standards 国际财务报告准则10. Financial Analysis 财务分析11. Cash Flow 现金流量12. Balance Sheet 资产负债表13. Income Statement 损益表14. Account Receivable 应收账款15. Account Payable 应付账款16. Audit Report 审计报告17. Tax Return 税务申报18. Depreciation 折旧19. Profit Margin 利润率20. Break-even Point 盈亏平衡点以上是一些常见的与会计专业相关的英语专业词汇,希望可以帮助大家在会计专硕复试中更顺利地表现自己的专业素养和英语水平。
祝大家复试顺利,考试成功!第二篇示例:会计专业是一个非常重要的领域,而会计专硕复试英语专业词汇是我们在准备复试时必须要掌握的关键词汇。
下面将为大家列举一些常见的会计专硕复试英语专业词汇,帮助大家更好地备战复试。
1. Accounting Standards 会计准则2. Financial Statements 财务报表3. Audit 审计4. Taxation 税务5. Budgeting 预算6. Internal Controls 内部控制7. Cost Accounting 成本会计8. Forensic Accounting 司法会计9. Management Accounting 管理会计10. Accounting Information System 会计信息系统11. Asset 资产12. Liability 负债13. Equity 所有者权益14. Revenue 收入15. Expenses 费用16. Cash Flow 现金流量17. Balance Sheet 资产负债表18. Income Statement 损益表19. Statement of Cash Flows 现金流量表20. Financial Ratios 财务比率21. Depreciation 折旧22. Amortization 摊销23. Goodwill 商誉24. Inventory 存货25. Equity Financing 股权融资以上列举的会计专硕复试英语专业词汇只是其中的一部分,复试过程中还会涉及到更多的词汇和概念。
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------hometownwhere are you from? I am from XX,in the southern part of the hubei province how 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 ,frankly 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 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 found 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. What’s 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 experience 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 ever worked during the vacation? Yes, I have worked in a construction company as an accounting assistantwhat 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 to 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 chancedo you think english is important for your future plans? in what aspects is it important? yes ,It is important, for 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:"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 + owner’s equity[‘ɛkwɪti]Profit = 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 receivable 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Commissions 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internal users :managers , employeesexternal 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CPA: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 to the assetsdeposit 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 owner’s equity所有者权益变动表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 profit – 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, trademarks Insurance 保险金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Memo 备忘录money orders 汇票checking account支票账户Net realizable value 可变现净值=estimated selling price估计售价- direct costs of disposal直接处置成本Bank reconciliation 银行调节表Cash and cash equivalents现金与现金等价物Good will 商誉:allows a business to earn a greater rate of return than nomalA board of directors 董事会。