最新会计硕士考研英语面试等略整理

------hometown

where 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 there

how 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.

------family

could 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.

------leisure

do 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 knowledge

what are your favorite subjects?Financial accounting Science of auditing Financial management Cost accounting

have you ever worked during the vacation? Yes, I have worked in a construction company as an accounting assistant

what did you enjoy most about your campus life?Friends, lots of free time ,and it make me have some opportunities to traveling and reading which broaden my horizons

------future plans

what 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 chance

do 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