会计学大学专业英语教材
会计专业读的英语书
会计专业读的英语书1. "Accounting for Managers: Interpreting Accounting Information for Decision Making" by Robert N. Anthony and Leslie K. Breitner：这本书是一本经典的会计入门教材，用通俗易懂的方式解释了会计基本概念和财务报表分析，适合初学者阅读。
2. "Financial Accounting: An Introduction to Concepts, Methods, and Uses" by Robert F. Meigs and Walter B. Meigs：这本书涵盖了财务会计的基本概念和原则，以及财务报表的编制和分析，是一本广泛使用的会计教材。
3. "Intermediate Accounting" by Donald E. Kieso, Jerry J. Weygandt, and TerryD. Warfield：这是一本中级会计教材，深入探讨了财务会计的各个方面，包括资产、负债、所有者权益、收入和费用等。
4. "Cost Accounting: A Managerial Emphasis" by Charles T. Horngren, Srikant M. Datar, and George Foster：这本书专注于成本会计，介绍了成本核算、成本分析和成本管理的概念和方法。
5. "Advanced Accounting" by Floyd A. Beams, Joseph H. Anthony, Kenneth R. Peach, and Michael F. Ragatz：这本书是高级会计的教材，涵盖了复杂的会计议题，如合并报表、合伙企业会计和国际会计等。
《专业英语》(会计学、财务管理专业)教学大纲
《专业英语》（会计学、财务管理专业）课程简介、教学要求、教学内容和学时分配一、课程简介（1）本课程在人才培养过程（培养计划）中的地位及作用本课程是会计学、财务管理专业的选修课程。
对于会计学、财务管理专业的学生而言，专业英语水平和应用能力的修养不仅仅是文化素质的主要部分，在很大程度上也是个人综合素质能力的补充、延伸，视野的拓宽。
本课程的任务主要是通过学习原版英文基本专业知识，培养学生独立阅读与本专业相关的英文论文和相应的写作能力。
（2）本课程支撑相关专业毕业要求的指标点:《专业英语》支撑会计学专业毕业要求的指标点是：1.具有良好人际关系和团队合作精神，具备较强的语言与文字沟通、文献检索和资料查询等信息获取能力。
2.掌握并运用高等数学、统计学、外语和计算机方面的知识技能，以及必要的信息技术知识。
《专业英语》支撑财务管理专业毕业要求的指标点是：1.具有良好人际关系和团队合作精神，具备较强的语言与文字沟通、及文献检索和资料查询等信息获取能力。
2.掌握计算机应用技术和一门外语，能熟练运用常用的办公软件。
3.熟悉我国财务管理工作的政策、法规以及国际惯例与规则。
二、教学基本要求本课程的教学要求是把财会知识和英语融为一体，使本专业学生了解最新的国际财会动态、全面提高自身的专业英语水平、扩充专业词汇、提高阅读速度的要求，近而达到准确而迅速地筛选所需信息的水平。
同时，本课程还通过一系列的专业技能训练，培养和强化学生的涉外业务英语交际能力，从而使之具备复合型人才的要求。
1.听力要求：能听懂涉及专业知识的学术报告、专题讲座等，并能理解其中立柱的事实或饮食的较为抽象的概念。
2.口语要求：能在学术会议或专业交流中较为自如地表达自己的观点和看法。
3.阅读要求：能较为顺利地阅读所学专业的英语文献和资料。
4.写作要求：能撰写专业文章摘要，能写简短的专业报告和论文。
5.翻译要求：能借助词典翻译所学专业的文献资料和英语国家报刊上有一定难度的科普、文化、评论等文章。
大学初级会计英语教材推荐
大学初级会计英语教材推荐在大学学习会计专业时，学生通常需要学习一门叫做会计英语的课程。
这门课程旨在帮助学生掌握会计专业所需的英语词汇和表达方式。
选择一本好的会计英语教材对学生的学习至关重要。
在本文中，我将向大家推荐几本适合大学初级会计英语学习的教材。
1. "Financial English for Accounting" by Emily R. Harding这本教材是为那些想要学习会计英语基础知识的学生而设计的。
它涵盖了会计初级课程中最常用的英语词汇和短语。
这本教材的优点之一是它提供了大量的例句和案例分析，帮助学生理解这些词汇和短语在实际会计环境中的应用。
此外，它还包含了练习题和听力材料，帮助学生巩固所学知识。
2. "English for Accounting" by Janet Hardy-Gould这本教材是一个综合性的会计英语教材，适用于大学初级会计专业学生。
它涵盖了会计基础知识以及相关的商务英语表达。
教材中包含大量的案例研究和实际场景，帮助学生将英语词汇和表达与实际会计工作联系起来。
此外，该教材还提供了听力和口语练习，以帮助学生提高听说能力。
3. "Accounting English" by Reshan Richards这本教材着重于会计英语的语法和写作技巧，适合那些希望提高会计英语写作能力的学生。
教材中包含了多种不同类型的写作任务，如汇报书、财务报告、审计报告等，让学生通过实践来提高写作技巧。
同时，教材还提供了专门的语法部分，帮助学生理解并掌握会计英语中常用的语法结构。
4. "English for Accountancy in Higher Education Studies" by Evan Frendo这本教材专门为那些在高等教育学习会计的学生设计。
它涵盖了会计专业学生所需的基础知识和进阶技能。
会计英语财务会计
目录分析
当我们翻开《会计英语财务会计》这本书时，首先映入眼帘的就是目录。目 录是一本书的导航图，它概括了书中的主题和章节，为读者提供了整体的概览。 因此，对于想要深入了解这本书的读者来说，对目录的分析是至关重要的。
从目录中我们可以看到，《会计英语财务会计》这本书的内容覆盖了会计学 的多个方面，包括财务会计的基础知识、财务报表的编制、资产、负债、所有者 权益、收入、费用以及利润等。这些内容都是财务会计的核心知识点，因此可以 看出这本书具有较强的系统性。
会计英语财务会计
读书笔记
01 思维导图
03 精彩摘录 05 目录分析
目录
02 内容摘要 04 阅读感受 06 作者简介
思维导图
本书关键字分析思维导图ຫໍສະໝຸດ 英语报表财务
财务
方便
实际
能力
会计
会计
读者 学习
业务
英语
运用
处理
专业英语
理解
帮助
教材
内容摘要
内容摘要
《会计英语财务会计》是一本专门针对会计专业英语学习的教材，旨在帮助读者掌握财务会计专 业英语的基本知识和技能，提高在实际工作中运用英语处理会计业务的能力。 本书主要介绍了财务会计的基本概念、会计准则、财务报表、资产、负债、所有者权益、收入、 费用和利润等会计要素的核算与报告，同时还涉及了会计报表的分析和利用。全书采用英汉对照 的方式，既方便读者理解英文表达方式，又能加深对中文会计术语的理解。 本书的特点在于注重实用性和可操作性，通过丰富的案例和实际操作练习，帮助读者更好地掌握 会计英语的实际运用。书中还提供了大量的词汇和短语，方便读者查阅和学习。 《会计英语财务会计》是一本非常实用的教材，适合会计专业的学生、从业人员以及对会计英语 感兴趣的读者阅读和学习。通过学习本书，读者可以全面了解财务会计专业英语的基本知识和技 能，提高在实际工作中运用英语处理会计业务的能力，为未来的职业发展打下坚实的基础。
2020年本科会计英语章后习题答案-光盘1
新世纪会计学专业精品教材国家级双语教学示范课程会计专业英语教程（第三版）章后习题答案马建威编著东北财经大学出版社大连ContentsChapter 1 (3)Chapter 2 (5)Chapter 3 (7)Chapter 4 (10)Chapter 5 (12)Chapter 6 (14)Chapter 7 (17)Chapter 8 (19)Chapter 9 (22)Chapter 10 (25)Chapter 11 (26)Chapter 12 (28)Chapter 13 (29)Chapter 14 (30)Chapter 15 (32)Chapter 16 (34)Chapter 11. True or false1.1 T1.2 T1.3 T1.4 T1.5 F1.6 F1.7 F1.8 F1.9 F2. Short answer questions2.1 Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.2.2 The simplest answer to this question is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.2.3 A set of financial statements consists of four related accounting reports that summarize in a few pages the financial resources, obligations, profitability, and cash transactions of a business. A complete set of financial statements includes: A balance sheet, an income statement, a statement of owner s’ equity and a statement of cash flow.2.4 There are several objectives of financial reporting. The Financial Accounting Standards Board (FASB) concluded that the objectives of the financial reporting are to provide information that:is useful to those making investment and credit decisions;is helpful in assessing future cash flows; andidentifies the economic resources (assets), the claims to those resources(liabilities), and the changes in those resources and claims.2.5 Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out. Using accrual-basis accounting, receivables and payables are recognized when a sale is agreed to, even though no cash has been received or paid out as yet.3. Problem solvingA L OE(a) + +(b) + +(c) - -(d) + +(e) - -(f) +,-(g) - -(h) + +(i) - -(j) +,-(k) - -(l) - -(m) + -(n) - -(o) +,-4. Case studyOmitted.Chapter 21. True or false1.1 T1.2 F1.3 F1.4 T1.5 F1.6 F1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 An internal control system refers to the policies and procedures designed to protect the firm's assets and to ensure reliable accounting. It also should promote efficient operations and urge employees to comply with company policies. Internal control systems can help prevent losses, help mangers plan operations, and monitor company and employer performance.2.2 A bank reconciliation is a report explaining any differences between the balance according to a depositor's records and the balance on the company's bank statement. The reconciliation procedure examines the differences based on the information available to the company and adjusts for the differences. It also serves as a format for the discovery and correction of errors.2.3 The net method assumes that a firm will take all cash discounts offered for prompt payment. Any discounts missed are recorded in a discounts lost account. Discounts lost is considered to be an operating expense, and to be a record of presumed inefficiencies in managing cash (of course, further analysis may reveal that the discounts lost reflect purchase discounts at unfavorable terms). The net method of accounting for purchases is used to assist in the internal control function.2.4 Accounts receivable arise from credit sales to customers. Accounts receivable are reported at their realizable value, which is their total amount less an estimate for the amount of uncollectible accounts. Accounts receivable are also recorded into an accounts receivable subsidiary ledger that separately lists amounts owed by individual customers.2.5 A company’s receivables are normally converted to cash as the customers pay off their accounts. However, there are at least three options available to a company that wishes to convert its receivables before they are at least due. First a company can sell the receivables to a factor. Second, a company can use its receivables as collateral for a loan. Third, a company can discount the receivables to a bank in return for cash.3. Problem solvingYear 1: ($49,000/$285,000) ×365 = 63 daysYear 2: ($85,000/$575,000) ×365 = 54 daysThe decrease of 9 days means that this company has improved its management of receivables and its liquidity position.4. Case studyOn December 31, of the current year, a company's unadjusted trial balance revealed the following: Accounts receivable of $185,600; Sales Revenue of $1,280,000; (75% were on credit), and Allowance for Doubtful Accounts of $1,600 (credit balance).Chapter 31. True or false1.1 F1.2 T1.3 T1.4 T1.5 F1.6 F1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 Merchandise inventory consists of goods owned by a company and held for resale. Three special cases involving ownership decisions are goods in transit, consigned goods, and damaged goods. Goods in transit are included in the inventory of the company that owns the goods. Consigned goods are included in the inventory of the consignor. Damaged goods are valued at net realizable value.2.2 The specific identification method exactly identifies the costs of the inventory items sold. The weighted average method smoothes out changes in costs by ―averaging‖ inventory costs. However, LIFO and FIFO provide different amounts in periods of rising or falling costs. For example, in periods of rising costs, LIFO provides a lower income and thus lower taxes. In periods of falling costs, LIFO provides a higher income and thus higher taxes. FIFO calculations provide both higher income and taxes in periods of rising costs and lower income and taxes in periods of declining costs.2.3 An inventory error causes misstatements in cost of good sold, gross profit, net income, current assets, and equity. It also causes misstatements in the next period's cost of goods sold and net income. However, the inventory error is said to be self-correcting because the error in the first period is offset by the error in the second period.2.4 A merchandiser's ability to pay its short term obligations depends, among other factors, on how quickly it sells its merchandise inventory. The inventory turnover ratio reveals how many times a company turns over (sells) its inventory during a period. A low ratio compared to competitors suggests the company may be holding more inventory than necessary to support its sales volume. On the other hand, a ratio that is too high compared to competitors may suggest that the inventory level is too low and customers may have to back order merchandise.The days' sales in inventory ratio helps to better interpret inventory turnover. It can be interpreted as the number of days one can sell from inventory if no new items are purchased, and can be viewed as a measure of the buffer against out-of-stock inventory.2.5 The retail method is generally used to prepare interim statements. It uses the cost to retail ratio to give an estimated ending inventory at cost. The gross profit method is typically used to reconstruct the value of lost, stolen, or destroyed inventory. It uses the (historical) gross profit ratio to estimate cost of goods sold and the value of ending inventory.3. Problem solving(1)(2)4. Case study(2) LCM, applied separately to each product = $3,470Chapter 41. True or false1.1 F1.2 F1.3 T1.4 F1.5 F1.6 T1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 The cost of plant and equipment includes all expenditures reasonable and necessary in acquiring an asset and placing it in a position and condition for use in the operation of the business. Only reasonable and necessary expenditures should be included.2.2 Depreciation, as the term is used in accounting, is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset. In short, the basic purpose of depreciation is to achieve the matching principle — that is, to offset the revenue of an accounting period with the costs of the goods and services being consumed in the effort to generate that revenue.2.3 The term accelerated depreciation means recognition of relatively large amounts of depreciation in the early years of use and reduced amounts in the later years. This is consistent with the basic accounting concept of matching costs with related revenue. Accelerated depreciation methods have been widely used in income tax returns because they reduce the current year’s tax burden by recognizing a relatively large amount of depreciation expense.2.4 (1) the expected life of the asset; (2) the expected useful life of another asset that is related to the life of the intangible asset, such as the mineral rights that relate to adepleting asset; (3) any legal, regulatory, or contractual provisions that enable renewal or extension of the asset’s legal or contractual life w ithout substantial economic cost;(4) the effects of obsolescence, demand, competition, and other economic factors; and(5) the level of maintenance costs required to obtain the expected future cash flows from the asset.2.5 Intangible assets are separated into three categories to determine whether or not they are amortized, and how they are reviewed for impairment. The three categories are: (1) intangible assets with a finite (limited) life, (2) intangible assets with an indefinite life, and (3) goodwill.3. Problem solving2014 July 1Computer Equipment 2,700Cash 2,700Nov.3 Repairs Expense 140Cash 140Dec.31 Depreciation Expense 275Accumulated Depreciation 275[($2,700 – $500) ÷ 4 × 1/2]2015 Dec.31 Depreciation Expense 550Accumulated Depreciation ($2,200 ÷ 4) 5502016 Jan.1 Computer Equipment 500Cash 5004. Case studyOmitted.Chapter 51. True or false1.1 T1.2 F1.3 F1.4 T1.5 T1.6 T1.7 F1.8 T1.9 F1.10 T2. Short answer questions2.1 For purposes of valuation and reporting at a financial statement date, debt and stock investments are classified into three categories of securities:(1)Trading securities are securities bought and held primarily for sale in the near term to generate income on short-term price differences.(2)Available-for-sale securities are securities that may be sold in the future.(3)Held-to-maturity securities are debt securities that the investor has the intent and ability to hold to maturity.2.2 Corporations purchase investments in debt or stock securities generally for one of three reasons. First, a corporation may have excess cash that it does not need for the immediate purchase of operation assets. Second, some companies such as banks, purchase investments to generate earnings from investment income. Third, some companies invest for strategic purposes.2.3 Reporting the unrealized gain or loss in the stockholders’ equity sections serves two important purposes: (1) it reduces the volatility of net income due to fluctuations in fair value. (2) it informs the financial statement user of the gain or loss that would occur if the securities were sold at fair value.2.4 Short-term investments are securities held by a company that are (1) readilymarketable, and (2) intended to be converted into cash within the next year or operating cycle, whichever is longer. Investments that do not meet both criteria are classified as long-term investments.2.5 Consolidated financial statements present the total assets and liabilities controlled by the parent company. They also present the total revenues and expenses of the subsidiary companies. Consolidated statements are prepared in addition to the financial statements for the parent and individual subsidiary companies.3. Problem solving(1) Jan.1 Stock Investments ..................................................................9,720Cash ....................................................................... 9,720 June 1 Cash (900 × $.50) .. (450)Dividend Revenue (450)Sep.15 Cash ($4,300 – $100) ..........................................................4,200Loss on Sale of Stock Investments (120)Stock Investments .................................................. 4,320[400 × ($9,720 ÷ 900)]Dec.1 Cash (500 × $.50) (250)Dividend Revenue (250)(2) Dividend Revenue is reported under Other Revenues and Gains on the incomestatement. Loss on Sale of Stock Investments is reported under Other Expenses and Losses on the income statement.4. Case studyJan. 2 Debt Investments .................................................................................... 32,000Cash ................................................................................... 32,000July 1 Cash ($30,000 × 10% × 1/2) ................................................................... 1,500Interest Revenue ................................................................ 1,500Chapter 61. True or false1.1 T1.2 F1.3 T1.4 T1.5 T1.6 F1.7 T1.8 T1.9 F1.10 F2. Short answer questions2.1 Current liabilities are obligations that must be paid within one year or within the operating cycle, whichever is longer. Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets (or through the rendering of service). Liabilities that do not meet these conditions are classified as long-term liabilities.2.2 Bonds usually are very long-term notes, maturing in perhaps 30 or 40 years. The bonds are transferable; however, so individual bond-holders may sell their bonds to other investors at any time. Most bonds call for semi-annual interest payments to the bond-holders, with interest computed at a specified contract rate throughout the life of the bond. Thus, investors often describe bonds as ―fixed income‖ investments.2.3 Bonds payable differ from capital stock in several ways. First, bonds payable are a liability; thus, bond-holders are creditors of the corporation, not owners. Bond-holders generally do not have voting rights and do not participate in the earnings of the corporation beyond receiving contractual interest payments. Next, bond interest payments are contractual obligations of the corporation. Dividends, on the other hand, do not become legal obligations of the corporation until they have been formally declared by the board of directors. Finally, bonds have a specific maturing date, upon which the corporation must redeem the bonds at their face amount. Capital stock, onthe other hand, does not have a maturing date and may remain outstanding indefinitely.2.4 A principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible in determining income subject to corporate income taxes. Dividends paid to stockholders, however, are not deductible in computing taxable income.2.5 Bonds are sometimes retired before the maturity date. The principal reason for retiring bonds early is to relieve the issuing corporation of the obligation to make future interest payments. If interest rates decline to the point that a corporation can borrow at an interest rate below that being paid on a particular bond issue, the corporation may benefit from retiring those bonds and issuing new bonds at a lower interest rate.3. Problem solving(1) June 30 Bonds Payable ......................................................400,000Loss on Bond Redemption ...................................40,800Discount on Bonds Payable ............................... 32,800Cash .................................................................... 408,000($400,000 – $367,200 = $32,800)($400,000 × 102% = $408,000)(2) June 30 Bonds Payable ........................................................600,000Discount on Bonds Payable ............................... 10,000Gain on Bond Redemption ................................. 14,000Cash .................................................................... 576,000($600,000 – $590,000 = $10,000)($600,000 × 96% = $576,000)(3) Dec. 31 Bonds Payable ........................................................50,000Common Stock ................................................... 20,000Paid-in Capital in Excess of Par ......................... 30,000($5 × 80 × 50 = $20,000)4. Case studyThe alternative effects on net income and earnings per share are as follows:Issue Stock Issue BondsIncome before interest and taxes $1,500,000 $1,500,000 Interest (10% × $2,500,000) —(250,000) Income before income taxes 1,500,000 1,250,000 Income tax expense (450,000) (375,000) Net income $1,050,000 $ 875,000Outstanding shares 250,000 200,000Earnings per share $4.20 $4.38Net income is higher if the equipment is financed through the issuance of stock. However, earnings per share is lower because of the additional number of shares of common stock that are outstanding.Chapter 71. True or false1.1 T1.2 F1.3 T1.4 F1.5 F1.6 T1.7 F1.8 T1.9 T1.10 F2. Short answer questions2.1 Common stockholders generally have the right to vote at stockholders' meetings, sell or otherwise dispose of their stock, receive the same dividend, if any on each common share, and share in any assets remaining after creditors are paid when and if the corporation is liquidated. Stockholders generally also have a preemptive right, which is the right to purchase their proportional share of any common stock later issued by the corporation.2.2 Stockholders' equity consists of two main parts, paid-in capital and retained earnings. Paid-in capital consists of funds raised by the issuance of stock, either common or preferred. Paid-in capital is the total amount of cash and other assets the corporation receives in exchange for stock. Paid-in capital in excess of par value represents the amount a corporation receives from issuing stock when the market value exceeds the par value of the stock. Retained earnings is the cumulative net income and loss retained by the corporation less any dividends declared.2.3 Stock options are the rights to purchase common stock at a fixed price over a specified period. As the stock's price rises above the fixed price, the option's value increases. As a general rule, stock options motivate managers and employees to (1) focus on company performance, (2) take a long-term perspective, and (3) remain with the company. A stock option is like having an investment with no risk.2.4 The price-earnings ratio of a common stock is computed by dividing the stock's market value per share by its earnings per share. The price-earnings ratio represents the stock market's expectations of a company's future performance. Some analysts view a high PE (greater than 20 to 25, for instance) ratio as an indication that a stock is overvalued. A low ratio (less than 5 to 8) may indicate that a stock is undervalued.2.5 Dividend yield is the ratio of annual cash dividends per share divided by the market value per share of stock. The resulting dividend yield represents the percent of cash return investors receive from an investment in a company's stock. Dividend yield can be used to identify whether a stock is an income stock or a growth stock. Companies that pay large dividends on a regular basis are income stocks. Companies that distribute little or no cash but use the cash to finance expansion are known as growth stocks.3. Problem solving(1)Book value per preferred share:$560,000/5,000 shares = $112 per preferred share(2)Book value per common share:$2,550,000/150,000 shares = $17 per common share4. Case studyChapter 81. True or false1.1 T1.2 F1.3 T1.4 F1.5 T1.6 T1.7 F1.8 F1.9 F1.10 T2. Short answer questions2.1 The basic components of income begin with net sales. Cost of goods sold is subtracted from net sales to get gross profit (also called gross margin). Operating expenses are then subtracted from gross margin to determine net income.2.2 The gross margin ratio is calculated by dividing gross margin (or net sales less cost of goods sold) by net sales. The gross margin ratio measures a firm's profitability in selling its inventory. The gross margin must be large enough to cover operating expenses and provide sufficient net income to the owner(s).2.3 Selling expenses include the expenses of promoting sales by displaying and advertising merchandise, making sales, and delivering goods to customers. General and administrative expenses support a company's overall operations and include expenses related to accounting, human resource management, and financial management. Some expenses can relate to both areas and are allocated between them.2.4 The three important guidelines for revenue recognition include: (1) Revenue is recognized when earned. (2) Assets received from selling products and services do not need to be in cash. (3) Revenue recognized is measured by cash received plus the cash equivalent of other assets received.2.5 Revenues are the gross increases in equity from a company's earnings activities.Expenses are the costs of assets or services used to earn revenues. Net income is the excess of revenues over expenses.3. Problem solving(1)(2) Trico had the more favorable ratio for each year.(3) Unico's gross margin ratio is increasing, while Trico's is decreasing. Moreover, these changes appear significant and warrant further analysis.4. Case studyChapter 91. True or false1.1 F1.2 F1.3 T1.4 F1.5 T1.6 T1.7 T1.8 F1.9 T1.10 T2. Short answer questions2.1 Both stockholders and creditors use financial statement analysis to (1) predict their expected returns and (2) assess the risks associated with those returns.2.2 The analysis of financial data employs various techniques to emphasize the comparative and relative significance of the data presented and to evaluate the position of the firm. Three commonly used tools are as following.Horizontal analysis evaluates a series of financial statement data over a period of time.Vertical analysis evaluates financial statement data by expressing each item in a financial statement as a percent of a base amount.Ratio analysis expresses the relationship among selected items of financial statement data.2.3 For users of financial statements t o determine ―earning power‖ or regular income, the ―irregular‖ items are separately identified on the income statement. Three types of ―irregular‖ items are reported:(1) Discontinued operations.(2) Extraordinary items.(3) Changes in accounting principle.2.4 When two conditions are met (1) management can show that the new principle is preferable to the old principle, and (2) the effects of the change are clearly disclosed in the income statement.2.5 (1) Financial statements contain numerous estimates.(2) Traditional financial statements are based on cost.(3) Companies vary in the generally accepted accounting principles they use.(4) Fiscal year-end data may not be typical off the financial condition during the year.(5) Diversification within a global environment also limits the usefulness of financial analysis.3. Problem solving(1) Current = 1.45:1 ($160,000 ÷ $110,000)(2) Acid-test = 0.77:1 ($85,000 ÷ $110,000)4. Case study(1) Credit salesReceivables turnover = —————————————Average accounts receivable= $5,110,000 ÷ $700,000= 7.3 times365 daysAverage collection period = ——————————Receivables turnover= 365 ÷ 7.3 times= 50 days(2) Inventory turnover = Cost of goods sold ÷ Average inventoryFirst calculate ending inventory.Beginning Inventory $ 482,000+ Purchases 4,146,000– Cost of Goods Sold (4,088,000)*Ending Inventory $ 540,000*Since the gross profit ratio is 20%, the cost of goods sold ratio is 80%.80% × $5,110,000 (net sales) = $4,088,000.Ending Inventory = $540,000 (per above)Average Inventory = ($482,000 + $540,000) ÷ 2 = $511,000Inventory Turnover = $4,088,000 ÷ $511,000 = 8 timesDays to Sell = 365 days ÷ 8 times = 45.6 days(3) Net incomeReturn on common stockholders' equity = —————————————————Average common stockholders' equity =$490,000 ÷ $3,500,000 = 14%Chapter 101. True or false1.1 T1.2 T1.3 T1.4 F1.5 T1.6 T1.7 F1.8 T1.9 F2. Short answer questionsOmitted.3. Problem solving(1) Direct-labor-hour basisOverhead recovery rate＝￡50,000/2000＝￡25 per machine-hour.A ￡25×1500＝￡37500B ￡25×500＝￡12500(2) Machine-hour basisOverhead recovery rate＝￡50,000/1200＝￡41.6667 per machine-hour.A ￡41.6667×800＝￡33333B ￡41.6667×400＝￡166674. Case studyThe relevant costs to be included in the minimum price are:Stock item: A1 ￡6×500=￡3,000B2 ￡8×800=￡6,400We are told that the stock of item A1 is in frequent use and so, if it is used on the contract, it will need to be replaced. We are told the stock of item B2 will never be used by the business unless the contract is undertaken. Thus, if the contract is not undertaken, the only reasonable thing for the business to do is sell the stock. This means that the opportunity cost is ￡8 a unit.Chapter 111. True or false1.1 T1.2 T1.3 F1.4 F1.5 F1.6 T1.7 T1.8 T1.9 F2. Short answer questionsOmitted.3. Problem solvingThe original budget, the flexed budget and the actual are as follows:Budget Actual Flexed budget Output (production and sales) 1,000 units 1050 units 1050 units￡￡￡Sale revenue 100,000 104,300 105,000 Raw materials 40,000 41,200 42,000 Labor 20,000 12,300 21,000 Fixed overheads 20,000 19,400 20,000 Operating profit 20,000 22,400 22,000 Reconciliation of the budgeted and actual operating profits for JulyBudgeted profit 20,000Add favorable variances:Sales volume (22,000－20,000) 2,000Direct materials usage {[(1050×40)－40,500]×￡1} 1,500Direct labor efficiency{[(1050×2.5)－2,600]×￡8} 200Fixed overhead spending (20,000－19,400) 60024,300Less Adverse variances:Sales price variance (105,000－104,300) 700Direct materials price[(40,500×￡1)－41,200] 700Direct labor rate[(2,600×￡8) －21,300] 500Actual profit 22,4004. Case studyPilot Ltd(1)and (2)BudgetActualOriginal FlexedOutput (units)(production and sales)5,000 5,400 5,400￡￡￡Sales revenue 25,000 27,000 26,460Raw materials (7,500) (8,100) (2,700 kg) (8,770) (2,830 kg) Labor (6,250) (6,750) (1,350 hr) 6,885 (1,300 hr) Fixed overheads (6,000) (6,000) (6,350)Operating profit 5,250 6,150 4,455￡Manager accountableSales volume varianceSales price variance Materials usage variance Materials price variance Labor efficiency variance Labor rate variance Fixed overhead variance5250－615027000－26460[(5400×0.5）－2830]×￡3（2830×3）－8770[(5400×0.25)－1300]×￡5(1300×5)－68856000－6350900 (F)(540) (A)(280) (A)(390) (A)(385) (A)250(F)(350) (A)SalesSalesBuyerProductionPersonnelProductionDepends on the natureof the overheadsTotal net variances 795(A) Note: F—favorable; A—adverse.。
东北财经大学会计英语教材
东北财经大学会计英语教材会计英语是一门结合会计学和英语学科的学科，它旨在培养学生在会计领域中运用英语进行沟通和交流的能力。
东北财经大学作为中国的顶尖财经大学之一，为学生提供了高质量的会计英语教材，旨在帮助他们全面掌握会计领域中的专业知识和英语技能。
第一部分：基础知识这一部分主要介绍了会计英语的基础知识，包括会计概念、基本会计原则和会计方程等。
学生通过学习这些基础知识，可以建立起对会计领域的整体了解，为后续学习打下坚实的基础。
第二部分：会计准则在这一部分中，学生将学习国际会计准则和中国的会计准则。
他们将了解不同的会计准则对财务报表编制和分析的要求，以及如何根据这些要求进行会计处理和报告。
通过学习会计准则，学生将培养起准确理解和应用会计准则的能力。
第三部分：财务报表这一部分介绍了财务报表的编制和分析。
学生将学习如何准确编制财务报表，包括资产负债表、利润表和现金流量表。
他们还将学习如何分析财务报表，以评估一个企业的经营状况和财务健康程度。
通过学习财务报表，学生将掌握财务信息分析的方法和技巧。
第四部分：国际会计在这一部分中，学生将学习国际会计标准和国际会计体系。
他们将了解国际会计标准的发展背景和应用范围，以及国际会计体系的基本框架和机制。
通过学习国际会计，学生将培养起了解和应对全球会计发展趋势的能力。
第五部分：会计职业发展最后一部分是关于会计职业发展的内容。
学生将了解会计职业的职责和要求，以及在不同领域和不同职位中的就业机会。
他们还将学习如何制定职业规划和提升自身的职业竞争力。
通过学习会计职业发展，学生将为自己未来的职业道路做好准备。
总结：东北财经大学的会计英语教材全面系统地介绍了会计英语的相关知识和技能。
通过学习这些教材，学生将获得扎实的会计基础和英语能力，为他们今后在会计领域的学习和职业发展奠定坚实的基础。
无论是从学科内容的设计还是从教材的语言表达上，东北财经大学的会计英语教材都充分满足了学生的学习需求，帮助他们成为优秀的会计专业人才。
本科自考的书籍
本科自考的书籍前缀本科自考的书籍，可能是指自考本科课程中需要的教材和参考书籍。
具体书籍参考了解自考本科专业课程相关要求，以下是一些常见的自考本科课程及其参考书籍：1. 自考英语专业课程参考书籍：- 《新编大学英语》第三版，外语教学与研究出版社- 《大学英语精读》第二版，外语教学与研究出版社- 《大学英语视听说教程》第二版，外语教学与研究出版社2. 自考法律专业课程参考书籍：- 《民法通则》（2017年修订版），中国法制出版社- 《合同法》（2017年修订版），中国法制出版社- 《刑法》（2015年修订版），中国法制出版社3. 自考教育学专业课程参考书籍：- 《教育心理学》（第二版），高等教育出版社- 《教学设计与评价》（第二版），高等教育出版社- 《教师职业道德与教育伦理》（第二版），高等教育出版社4. 自考会计专业课程参考书籍：- 《会计学原理》（第七版），财经文化出版社- 《中级财务会计》（第二版），财经文化出版社- 《成本会计》（第三版），财经文化出版社以上是一些自考本科课程及其参考书籍，仅供参考。
具体的教材和参考资料还需要以学校和课程具体要求为准。
前缀本科自考的书籍，指的是自考本科课程中需要的教材和参考书籍。
自考本科，是指通过自学自考的方式，学习本科课程，取得本科学位的一种教育形式。
自考本科课程通常分为学前评估和学习阶段两个阶段。
学前评估阶段主要是为了确定学生的基础知识和学习能力，为学生提供适合的课程和教学计划。
学习阶段是通过自学、教材学习、在线学习等形式，进行课程学习。
学习完成后，需要通过考试取得相应的学分和学位。
具体的教材和参考书籍，需要根据自考本科专业课程的相关要求来确定。
以下是一些常见的自考本科课程及其参考书籍：1. 自考英语专业课程参考书籍：- 《新编大学英语》第三版，外语教学与研究出版社。
该书是大学英语教材中比较知名的一本，内容涵盖了听说读写四个方面。
- 《大学英语精读》第二版，外语教学与研究出版社。
《会计学专业英语》PPT课件
Accounting: Information for Decision Making
• The primary objective of accounting – to provide information that is useful for making decisions.
Users of Accounting Information
why they need the information; • Understand the types of accounting information; • Have a general idea of the professional fields of
accounting and their duties. • Learn the accounting terms in this chapter and use them
Suggestions for study
• Previewing the text is very important.
• 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》，外 语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9 月第1版
– Company – Corporation
Definition of Accounting
• Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion.
各校MPACC复试指定书目表
各校MPACC复试指定书目表中国人民大学230：专业课笔试（包括财务管理、财务会计、管理会计的内容):人大版第五版《财务会计学》《管理会计学》《财务管理学》清华大学220：复试时专业综合考试内容：综合考试（主要考核对经济管理现象的分析）北京交通大学：会计学:2011年注册会计师考试用书注会考试委员会北京理工大学：笔试科目:1、财务管理；2、审计。
上海财经大学："思想政治、外语及综合能力，不指定参考书目。
复试中加试经济学、会计学科目。
会计学考试内容参考《会计学》（第3版）陈信元主编，上海财经大学出版社。
中央财经大学220：《中级财务会计》王君彩经济科学出版社 (2010.8 第四版)（25%）《成本管理会计》孟焰、刘俊勇高等教育出版社 (2011.5)（25%）《审计学》丁瑞玲、吴溪经济科学出版社 (2010.8 第三版)（25%）《财务管理学》白蔚秋、潘秀丽经济科学出版社 (2010.8第二版)（25%）"对外经济贸易大学：2101、专业英语用书：会计学—管理会计分册（英文原版， chapter 24, chapter 26除外）机械工业出版社影印11 版或13版,罗伯特 F梅斯（或简R威廉姆斯）、苏珊F 哈卡等2、专业英语用书：《会计学》—财务会计分册（英文原版, chapter 15除外)机械工业出版社影印11 版或13版,罗伯特F 梅斯（或简R威廉姆斯）、苏珊F 哈卡等3、管理会计（第二版）（第九章、第十章、第十三章、第十六章除外）,对外经济贸易大学出版社，2009年3月,余恕莲、李相志、吴革4、初级会计学,中信出版社，2006年,王秀丽、赵旸5、企业会计准则2006（第3号、第5号，第9号、第10号、第11号、第16、号第18号、第19号、第21号、第23 号至27号、第32 号至38号除外）。
中华人民共和国财政部6、公司理财,清华大学出版社，2007年,蒋屏7、企业财务报表分析,北京大学出版社，2008年,张新民、钱爱民管理会计、初级会计学（建议结合中级财务会计和新企业财务准则来看，贸大今年对分录没有考察，但是对概念的理解和举例考察的较多）。
会计学考研难度排名
会计学考研难度排名01. 北京大学02. 北京交通大学03. 财政部财政科学所04. 大连理工大学05. 东北财经大学06. 复旦大学07. 哈尔滨工业大学08. 湖南大学09. 华中科技大学10. 吉林大学11. 暨南大学12. 江西财经大学13. 辽宁大学14. 南京大学15. 南开大学16. 清华大学17. 上海财经大学18. 上海交通大学19. 四川大学20. 天津财经大学21. 天津大学22. 同济大学23. 武汉大学24. 西安交通大学25. 西南财经大学26. 厦门大学27. 浙江大学28. 中国海洋大学29. 中国人民大学30. 中国社会科学院研究生院31. 中南财经政法大学32. 中南大学33. 中山大学34. 中央财经大学35. 重庆大学36. 北京理工大学北理工37. 北京科技大学38. 首都经贸大学39. 对外经贸大学40. 山西财经大学41. 浙江工商大学42. 哈尔滨商业大学（无排名先后）工商管理-国家一级重点学科：01. 清华大学02. 中国人民大学03. 厦门大学04. 西安交通大学05. 中山大学会计学-国家二级重点学科：01. 中央财经大学02. 上海财经大学03. 中南财经政法大学04. 东北财经大学05. 西南财经大学“考会计硕士，选凯程”！凯程会计硕士2014年考入北京地区会计硕士共25人,其中本科是三本的5人,本科二本的11人,本科一本的学生9人,考入的学校有人大中财贸大财科所北工商北交大北国会等学校, （其中曾sh同学获初试第三，复试第一）经过1年远程+面授集训, 从0基础跨专业开始辅导,扎实辅导,严格管理督导,家长汇报制度,确保学生在凯程学习进展顺利.1. 清华大学难度：★★★★★性价比：★★★★★不指定考试科目的参考书目和参考材料，不划定考试内容范围，也没有往年真题可以借鉴，所以准备起来没什么针对性；录取率2%，这就够吓跑一堆人的了。
But清华的专业课素称难度高和计算量大，估计正是这个原因，报考人数没有人大火爆。
大学财务会计专业英语教材
大学财务会计专业英语教材In recent years, the field of accounting has witnessed significant advancements and developments, necessitating comprehensive and up-to-date academic resources to meet the demands of students studying finance and accounting. With the increasing globalization of business and finance, proficiency in English is an essential skill for accounting professionals, particularly those specializing in financial accounting. Therefore, the creation of a specialized English textbook for university-level finance and accounting students is of great importance.Chapter 1: Introduction to Financial Accounting1.1 The Role and Importance of Financial Accounting1.2 Basic Concepts and Principles in Financial AccountingChapter 2: Preparation of Financial Statements2.1 The Accounting Equation2.2 Recording Transactions: The Double-Entry System2.3 The Chart of Accounts2.4 Journalizing and Posting Transactions2.5 Trial BalanceChapter 3: Income Statement and Statement of Financial Position3.1 Understanding Income Statement3.2 Income Statement Components3.3 Statement of Financial Position: Assets, Liabilities, and EquityChapter 4: Revenue Recognition and Measurement4.1 Revenue Recognition Principles4.2 Measurement of Revenue: Sales, Services, and Other IncomeChapter 5: Expense Recognition and Measurement5.1 Expense Recognition Principles5.2 Measurement of Expenses: Cost of Goods Sold, Operating Expenses, and OthersChapter 6: Cash Flow Statements6.1 Importance and Purpose of Cash Flow Statements6.2 Operating, Investing, and Financing Activities6.3 Preparing a Cash Flow StatementChapter 7: Analysis and Interpretation of Financial Statements7.1 Financial Ratios and Metrics7.2 Horizontal and Vertical Analysis7.3 Limitations and Adjustments in Financial StatementsChapter 8: International Financial Reporting Standards (IFRS)8.1 Overview of IFRS8.2 IFRS Framework and Key Concepts8.3 Differences between IFRS and Generally Accepted Accounting Principles (GAAP)Chapter 9: Corporate Financial Reporting9.1 Financial Reporting for Corporations9.2 Disclosure Requirements and Auditors’ Opinions9.3 Regulatory Framework for Corporate Financial ReportingChapter 10: Accounting for Business Combinations10.1 Mergers and Acquisitions10.2 Consolidation Methods and Procedures10.3 Accounting for Non-controlling InterestsChapter 11: Financial Statement Analysis and Valuation11.1 Valuation of Assets and Liabilities11.2 Valuation Techniques: Cost Approach, Market Approach, and Income Approach11.3 Interpreting Financial Statement Analysis for Investment and Decision MakingBy providing a systematic overview of the principles, concepts, and techniques in financial accounting, this specialized English textbook addresses the needs of university students studying finance and accounting. It equips them with the necessary knowledge and skills to understand and apply financial accounting practices in an international context. With itscomprehensive content and clear explanations, this textbook serves as an indispensable resource for students pursuing a career in finance and accounting.。
会计专业英语学习资料
商誉goodwill 有形资产Tangible assets 处置disposal 摊销amortization固定资产Plant assets/Property plant and equipment/Fixed assets 股东Shareholder直线法Straight-line method 双倍余额递减法Double-declining-balance method年数总和法Sum-of-the-years’-digits method房地产中介Real estate broker定率递减余额法fixed-percentage-of-declining-balance method付款服务费用Escrow fee累计折旧Accumulated depreciation资产净值Book value/Carrying amount减值Impairment资本化Capitalize会计主体假设Business entity assumption公认会计准则GAAP(general accepted accounting principal)会计分期假设Time period assumption国际会计准则委员会IASB(international accounting standard board) 透支Bank overdraft国际会计准则IFRS(international financial reporting standard)持续经营假设Going concern assumption 内部审计Internal auditor货币计量假设Monetary unit assumption 历史成本原则Cost principal存deposit 取Withdrowal 收入确认原则Revenue recognition principle 配比原则Matching principal 汇率Exchange rate全面披露原则Full disclosure principal 会计恒等式accounting equation 背书Endorsement现金收据Cash receipt现金支出Cash disbursement 现金余额Cash balance筹资活动Financial activities经营活动Operating activities投资活动Investing activities应纳税所得Taxable income一般管理经费overhead 本金额Principal amount现值Present value股利、红利dividend 留存收益Retained earning 合同contract审计报告Audit report/auditor’s report佣金commission 支票本Checkbook 支票存根Check stubs 借/贷通知单Debit/Credit memorandom银行记账单Bank statement应收票据Notes receivable 经营周期Operating cycle直接核销法Direct write off method 备抵法Allowance method坏账准备Allowance for Doubtful Accounts 销售百分比法Percentage of sale应收账款百分比法Percentage of receivable 账龄分析法Aging of the accounts receivable到期日Maturity date(due day) 加权平均Weighted average (average cost)先进先出First-in, first-out(FIFO)后进先出Last-in, first-out(LIFO)可识别无形资产Identifiable intangible assets:Indentifiable intangible assets are those intangibles that can be purchased or sold separately from the other assets of the company.折旧Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.可实现净值Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.权责发生制Accrual basis accounting:An accounting method that records financial events based on economic activity rather financial activity. Under accrual accounting revenue is recorded when it is earnd and realized, regardless of when actual payment is received.会计Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.现金cash:Accountants define cash as money on deposit in banks and any items that a bank will accept for deposit.企业已付银行未付Outstanding checks:Checks issued and recorded by the company but not yet presented to the bank for payment.应收账款Accounts receivable:Accounts receivable are liquid assets, usually being converted into cash within a period of 30 to 60 days.收入Revenue:Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increase in equity, other than increases relating to contributions from equity participants.收益应按照实收款项和应收款项的公允价值计算.Revenue shall be measured at the fair value of the consideration received or receivable.交易中所产生的收益一般是按照会计主体和资产购买或使用双方的协议决定的.The amount of revenue arising on a transaction is usually determined by agreement between the entity and the buyer or user of the asset.存货应该按照”成本”和”可实现净值”底的计算Inventories shall be measured at the lower of cost and net realisable value.存货包括那些买入是以卖出为目地的物品. 比如, 零售商买入机器设备是为再销售, 或者那些为了出售而买入的土地和其他的房产.Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by retailer and held for resale, or land and other property held for resale.存货成本应该包括所有购买的费用, 生产的费用和其他那些发生在使存货转移到目前地点和状态的费用.the cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.资产净值:Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.折旧:Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.残值:The residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.Amortisation is the systematic allocation of the depreciable amountof an intangible asset over its useful life.开发：开发是指在进行商业性的生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出新的或具有实质性改进的材料，装置，产品，工艺，系统或服务。
会计审计专业英语刘卫红蒋乐平南京大学出版社课文中文翻译会计部分
1.1什么是会计
会计是一个信息系统，可以识别，记录和传达有关组织业务活动的相关，可靠和可比较的信息，这些信息可以以货币形式表示。识别业务活动需要按时间顺序记录以货币单位衡量，分类和分类的交易和事件。总结为有用的格式。沟通业务活动需要准备诸如财务报表之类的会计报告。它还需要分析和解释此类报告。
1.3.2内部用户
会计信息的内部用户是直接参与组织管理和运营的人员。他们使用这些信息来帮助提高组织的效率和效力。例如，企业经理使用会计信息来为其组织设定目标，评估其向这些目标的进展，并在必要时采取纠正措施。基于会计信息的决策可能包括要购买的建筑物和设备，手头有多少商品库存以及要借多少现金。
1.4会计原则和假设
匹配原则是指在损益表中确认收支的时间。会计对象应与相应的成本相匹配，以正确计算该会计期间内实体的净损益。匹配原理具有三个方面的含义。首先，产品的收入必须与产品的成本相匹配。其次，某个时期的收必须与该时期的成本相匹配。第三，部门的收入必须与部门的成本相匹配。
重要性原则具有几个特点。首先，核心是不能遗漏或歪曲重要信息，判断重要性的标准是看它是否会影响用户的决定。其次，从信息用户的角度提出该概念，主要用户包括投资者，股东等。其次，重要性判断不能脱离企业环境，不同企业或同一时期的同一企业，其标准可能有所不同。最后，重要性的判断不能忽略其本身的性质。某些信息没有达到重要性，但性质严重，因此已经符合重要性要求，因此应予以披露。
1.4.2基本假设
会计假设是我们普遍接受的会计基础。四个基本假设会严重影响会计信息的记录，计量和报告。它们包括独立实体，持续经营，会计期间，计量单位假设。
独立实体可以用特定的责任单位来识别经济活动。换句话说，商业企业的活动可以与所有者和任何其他商业单位保持分离和区别。如果没有有意义的方法可以将所有发生的经济事件分开，则会计基础将不存在。
会计英语概述
2019/2/13
Decision Making
Economic Events
Reports
Exhibit 1-1
Financial statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.
1、transaction n.交易；处理 Related transactions 关联交易 Transactions cost 交易成本 Business transactions 经济业务；商业交易 2、accounts n.帐目；会计账户；会计账簿 Accounts manager 会计部经理 Accounts receivables 应收账款 Accounts payable应付账款 Accounts department 会计部 3、Statements n.报告；报表 Accounting statement 会计报表=financial statement=statements Financial statements analysis 财务报表分析 Combination statements 汇总报表；合并报表 Suppliers statements 供应商对账单
【 LESSON 】
Recording Transactions
【 LESSON 】
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
会计学(英语)专业
会计学(英语)专业英文回答：Accounting, a branch of economics, is the study of the measurement, analysis, and reporting of financial information of an entity. It plays a vital role in providing information to investors, creditors, management, and other stakeholders for decision-making purposes. Accounting involves the recording, classification, summarization, and interpretation of financial transactions to provide insights into the financial health of an organization.There are various branches within accounting, including financial accounting, management accounting, auditing, and taxation. Financial accounting focuses on the preparation of financial statements, such as the balance sheet, income statement, and cash flow statement, for external reporting purposes. Management accounting provides information to internal users for planning, decision-making, and controlwithin an organization. Auditing involves the examinationof financial records and statements to provide an independent opinion on the fairness and reliability of financial information. Taxation involves the study of tax laws and regulations to ensure compliance and minimize tax liability.The field of accounting requires a strong foundation in mathematics, including algebra and statistics, as well as a deep understanding of business principles. Accounting professionals typically possess analytical, problem-solving, and communication skills, and they are required to stay updated with the latest accounting standards and regulations.中文回答：会计学是经济学的一个分支学科，是对实体的财务信息的测量、分析和报告的研究。
会计专业英语会计专业英语教学进度表
江西财经大学本科课程教学进度计划表
2012 —2013 学年度第1 学期
主讲教师江陵职称学历研究生学位博士适用专业会计学
课程名称会计专业英语课程编号班级学生人数上课时间10：20-12：00 上课教室
总学时32 学时，其中课堂讲授30 学时；实验（上机）教学学时；其它教学（讨论、见习等）学时；机动 2 学时
实习实训（包括课程实习、课程实训、课程设计等）周
教材（名称、主编、出版社、出版时间等）
（美）约翰·J·怀尔德、肯·W·肖、巴巴拉·基亚佩塔著：《会计学原理》（19版）；崔学刚、饶菁改编：中国人民大学出版社，2009年7月主要参考书
《会计学原理》（第19版）（工商管理经典译丛·会计与财务系列），约翰·J·怀尔德、肯·W·肖等著，中国人民大学出版社，2012年1月
成绩考核说明及要求：平时分（考勤、课堂讨论）占20%，考试占80%。
采取闭卷考试方式。
其成绩评定方法：平时分占20%，考试占80%。
考试题型：翻译、阅读、选择、计算、作文
考试时间： 110分钟
系主任（签字）：教学院长（签字）：2012年9 月1 日 2012年 9月 1 日。
会计英语教材清华大学
会计英语教材清华大学一、介绍会计英语教材是清华大学为会计学专业的学生开设的一门专业课程。
本教材旨在培养学生在会计领域运用英语进行沟通和交流的能力。
通过系统地学习本教材，学生将能够掌握会计领域的专业术语、理论知识以及相关的实践技巧，提高他们的语言表达能力和专业素养。
二、教材结构1. 第一部分：基础知识本部分主要介绍会计的基本概念、原则和分类。
学生需要理解会计的基本原则，例如货币计量原则、实体计量原则等。
此外，还将介绍会计的主要分类，包括财务会计和管理会计。
2. 第二部分：财务报表本部分主要介绍财务报表的编制和分析。
学生需要学习如何编制和解读财务报表，包括资产负债表、利润表和现金流量表。
此外，还将介绍如何使用财务比率来评估财务状况和经营绩效。
3. 第三部分：成本会计本部分主要介绍成本会计的基本原理和方法。
学生需要学习如何计算和分析成本，包括直接成本、间接成本和可变成本等。
此外，还将介绍成本控制和成本管理的理论和实践。
4. 第四部分：审计与内部控制本部分主要介绍审计的基本原理和内部控制的要点。
学生需要理解审计的目的和程序，并学习如何评估内部控制的有效性。
此外，还将介绍如何发现和预防会计舞弊。
5. 第五部分：税务会计本部分主要介绍税务会计的基本知识和实务。
学生需要了解税法和税收政策，并学习如何计算和报告纳税义务。
此外，还将介绍如何进行税务筹划和税收合规管理。
三、教学方法1. 授课方式教师将采用多种授课方式，包括讲座、案例分析、小组讨论和实践操作等。
通过多种形式的教学，学生将能够更好地理解和应用所学知识。
2. 课堂互动学生应积极参与课堂互动，包括提问、回答问题和与同学们进行讨论。
通过互动，学生将能够加深对知识的理解和记忆，并培养自己的沟通能力和团队合作精神。
3. 实践操作教师将组织学生进行实践操作，例如编制财务报表和进行财务分析。
通过实践，学生将能够更好地理解和应用所学知识，提高自己的实际操作能力。
四、评估方式1. 课堂表现教师将根据学生的课堂表现评估其参与度、主动性和表达能力。
《会记英语》课程标准
《会计英语》课程标准是会计学专业教育中不可或缺的一部分，它旨在通过英语教学，使学生掌握会计领域的专业英语词汇、术语及表达方式，提升其在国际化环境下的会计业务处理能力。
以下是对《会计英语》课程标准的一个整理：一、课程概述1. 课程定位•《会计英语》是会计学专业的一门专业方向选修课，旨在培养学生的国际视野和跨文化交流能力，使其能够在全球化背景下胜任会计相关工作。
2. 教学目标•使学生掌握一定量的财务会计专业英语语言知识（包括专业词汇、核心句型和情景会话知识）。
•培养学生具有一定的听、说、读、写、译的能力，能借助词典阅读和翻译简单的有关财务会计英语业务资料。
•使学生能在涉外交际的日常活动和业务活动中进行简单的口头和书面交流，并为以后进一步提高英语交际能力打下基础。
二、课程设计思路1. 教学内容•课程内容涵盖基础会计理论、财务会计、财务管理、管理会计、审计等会计学科的主要知识点，同时注重会计实务中的英语应用。
•教材选择应具有科学性、实践性、时代性和适宜性，如北京邮电出版社耿晓兰编写的《会计英语》等。
2. 教学方法•以就业为导向，结合行业专家对会计岗位群的任务与职业能力分析，设计教学内容。
•采用案例分析、分组讨论、角色扮演等教学方法，使学生边学边做，提高实践能力。
•强调现代信息技术在教学中的应用，如多媒体课件、网络教学平台等，实现教学活动的立体化、生动化和全面化。
三、课程目标1. 知识目标•使学生熟悉会计领域的专业英语词汇、术语及表达方式。
•掌握基础会计理论、财务会计、财务管理、管理会计、审计等会计学科的主要知识点。
2. 能力目标•培养学生的听、说、读、写、译能力，特别是阅读和翻译财务会计英语业务资料的能力。
•提高学生的涉外交际能力，使其能在国际化环境中有效沟通。
•培养学生的分析问题和解决问题的能力，以及自主学习和终身学习的能力。
四、课程实施1. 师资力量•教师应具备高学历、高职称和高水平，同时具有强烈的责任心和丰富的科研教学经验。
会计英语第五版
会计英语第五版一、简介本文档介绍了《会计英语第五版》这本教材的内容和特点。
会计英语是一门将会计和英语学科相结合的专业课程，让学生在学习会计知识的同时提高英语水平。
本版教材是会计英语课程的第五个版本，在之前版本的基础上进行了更新和改进。
二、教材内容《会计英语第五版》教材共分为十个单元，每个单元介绍了不同的会计主题和相关的英语表达。
以下是教材各单元的简要介绍：1.会计概述：介绍了会计的基本概念和职责，以及与会计相关的英语词汇和短语。
学生将学习如何用英语描述会计职业和其相关领域。
2.财务报表：介绍了财务报表的基本内容和格式，以及财务报表的英文表达。
学生将学习如何读懂财务报表并用英语解释其含义。
3.成本会计：介绍了成本会计的基本原则和方法，以及与成本会计相关的英语词汇和表达。
学生将学习如何用英语描述成本的计算和分析。
4.管理会计：介绍了管理会计的概念和工具，以及与管理会计相关的英语表达。
学生将学习如何用英语描述预算、成本控制和绩效评估等管理会计的内容。
5.税务会计：介绍了税务会计的基本原则和程序，以及与税务会计相关的英语词汇和短语。
学生将学习如何用英语描述税务申报和税务筹划等税务会计的内容。
6.外币会计：介绍了外币会计的基本概念和处理方法，以及与外币会计相关的英语表达。
学生将学习如何用英语描述外币的兑换和会计记录。
7.审计与内部控制：介绍了审计和内部控制的概念和程序，以及与审计和内部控制相关的英语词汇和表达。
学生将学习如何用英语描述审计流程和内部控制措施。
8.财务管理：介绍了财务管理的基本原则和工具，以及与财务管理相关的英语表达。
学生将学习如何用英语描述投资决策、融资和资本结构等财务管理的内容。
9.国际会计：介绍了国际会计准则和国际财务报告准则，以及与国际会计相关的英语词汇和短语。
学生将学习如何用英语描述国际财务报告和跨国公司的会计实践。
10.伦理与职业道德：介绍了会计伦理和职业道德的重要性，以及与伦理和职业道德相关的英语表达。
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会计学大学专业英语教材Chapter 1: Introduction to Accounting
1.1 Definition and Importance of Accounting
1.2 Role and Responsibilities of Accountants
1.3 Accounting Principles and Concepts
Chapter 2: Financial Statements
2.1 Overview of Financial Statements
2.2 Income Statement
2.2.1 Structure and Components
2.2.2 Preparation and Analysis
2.3 Balance Sheet
2.3.1 Structure and Components
2.3.2 Preparation and Analysis
2.4 Statement of Cash Flows
2.4.1 Structure and Components
2.4.2 Preparation and Analysis
Chapter 3: Recording Financial Transactions
3.1 Double-Entry Bookkeeping
3.2 Journal Entries
3.2.1 Debits and Credits
3.2.2 Recording Transactions in the General Journal 3.3 General Ledger and T-Accounts
3.3.1 Posting Journal Entries to the General Ledger 3.3.2 T-Accounts and Account Balances
3.4 Trial Balance
3.4.1 Purpose and Preparation
3.4.2 Identifying and Correcting Errors
Chapter 4: Adjusting Entries and the Accounting Cycle 4.1 Accrual Accounting
4.2 Adjusting Entries
4.2.1 Prepaid Expenses
4.2.2 Unearned Revenues
4.2.3 Accrued Expenses
4.2.4 Accrued Revenues
4.3 Closing Entries
4.3.1 Temporary and Permanent Accounts
4.3.2 Preparing and Posting Closing Entries
4.4 The Accounting Cycle
4.4.1 Steps and Order of the Accounting Cycle 4.4.2 Financial Statement Preparation
Chapter 5: Inventory and Cost of Goods Sold 5.1 Accounting for Inventory
5.2 Inventory Valuation Methods
5.2.1 First In, First Out (FIFO)
5.2.2 Last In, First Out (LIFO)
5.2.3 Weighted Average Cost
5.3 Cost of Goods Sold Calculation
5.4 Periodic and Perpetual Inventory Systems Chapter 6: Revenue Recognition and Receivables
6.1 Revenue Recognition Principles
6.2 Types of Revenue
6.2.1 Sales Revenue
6.2.2 Service Revenue
6.3 Accounts Receivable
6.3.1 Identification and Recording
6.3.2 Valuation and Collection
Chapter 7: Long-Term Assets
7.1 Property, Plant, and Equipment
7.1.1 Acquisition and Capitalization
7.1.2 Depreciation Methods
7.1.3 Disposal and Impairment
7.2 Intangible Assets
7.2.1 Identification and Valuation
7.2.2 Amortization
7.2.3 Goodwill and Other Intangible Assets Chapter 8: Liabilities and Stockholders' Equity 8.1 The Concept of Liabilities
8.2 Current Liabilities
8.2.1 Accounts Payable
8.2.2 Notes Payable
8.3 Long-Term Liabilities
8.3.1 Bonds Payable
8.3.2 Leases and Pension Liabilities
8.4 Stockholders' Equity
8.4.1 Common and Preferred Stock
8.4.2 Retained Earnings
8.4.3 Dividends and Stock Splits
Chapter 9: Financial Statement Analysis
9.1 Analyzing Financial Ratios
9.2 DuPont Analysis
9.3 Vertical and Horizontal Analysis
9.4 Limitations of Financial Statement Analysis
Chapter 10: International Accounting Standards
10.1 International Financial Reporting Standards (IFRS)
10.2 Key Differences between IFRS and US GAAP
10.3 Convergence of Accounting Standards
Conclusion
As an accounting student, studying the specialized English language used in the field is crucial for both academic and professional success. This accounting textbook covers fundamental topics such as financial statements, recording transactions, inventory, revenue recognition, long-term assets, liabilities, stockholders' equity, financial statement analysis, and international accounting standards. By studying this textbook and mastering the concepts within, students will develop a strong foundation in accounting principles and enhance their communication skills in English within the context of the accounting profession.。