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1、会计英语考试大纲一、课程性质与目标（一）课程性质会计英语是会计学专业的学科基础课程之一，是为培养既具备国际相关专业知识和业务技能又具备熟练运用专业英语从事专业工作的人才而开设的一门专业限选课。本课程的先修课程为会计学原理，大学英语等。（二）课程目标本课程讲授内容基于国际会计准则之下的会计概念、财务报表、流动资产、长期资产、负债与或有事项、所有者权益以及会计的其他领域如成本会计，管理会计和审计的概况等。通过本课程的学习，要求学生了解中国和美国会计处理的相同和不同，掌握基本的会计处理的英文表达方式，熟练掌握专业的英文术语。通过考核，检查学生是否具备阅读会计英语文献，基础的专业交流能力，基础的专业做
2、账能力。为学生今后在外企工作，从事外贸工作打下良好的基础。二、考试内容与考核目标Chapter 1 Conceptual Framework Underlying Accounting（一）考试内容1. Definition of accounting2. Objectives of financial accounting3. The qualitative characteristics of accounting information 4. The basic elements of financial statements and equations.5. The basic acc
3、ounting assumptions（二）考核目标1. To learn objectives of financial accounting2. To learn the basic accounting assumptions3. Master the basic elements of financial statements and equations4. Proficiency in the qualitative characteristics o faccounting information.Chapter 2 the Accounting Information Syste
4、m（一）考试内容1. The basic terminology in collecting accounting data.2. The double-entry system3. The procedures of accounting cycle（二）考核目标1. Proficency the basic terminology in collecting accounting data.2. Understand the double-entry system3. Understand the procedures of accounting cycleChapter 3 Financ
5、ial Reporting（一）考试内容1. The elements of Balance sheet and how to prepare the Balance Sheet2. The elements of Income Statement and how to prepare the Income Statement3. The elements of the Statement of Cash Flows 4. The five sections of full disclosure.（二）考核目标1. Proficency the elements of Balance shee
6、t and how to prepare the Balance Sheet.2. Prjoficency the elements of Income Statement and how to prepare the Income Statement.3. Master the elements of the Statement of Cash Flows 4. To learn the five sections of full disclosure.Chapter 4 Current Assets （一）考试内容1. The definition of cash and cash equ
7、ivalents2. The definition of Receivables and classification of receivables.3. The definition of Account Receivables, two discounts, and two methods used to calculate the exchange price under cash discountthe gross method and the net method4. Two methods to deal with un-collectible accounts receivabl
8、esthe direct write-off method and the allowance method5. Two methods to determine the inventory quantityperiodic inventory system and perpetual inventory system 6. Master four methods available to account for the flow of goods from purchase to sale: (1) Specific identification, (2) First in, first o
9、ut, (3) Last in, first out,(4) Averaging7. Three methods to report temporary investment- historical cost, market value, and the lower of cost or market（二）考核目标1. Understand the definition of cash and cash equivalents2. Learn the definition of Receivables and classification of receivables.3. Understan
10、d the definition of Account Receivables, two discounts, and two methods used to calculate the exchange price under cash discountthe gross method and the net method4. Figure out two methods to deal with un-collectible accounts receivablesthe direct write-off method and the allowance method5. Identify
11、 two methods to determine the inventory quantityperiodic inventory system and perpetual inventory system 6. Master four methods available to account for the flow of goods from purchase to sale: (1) Specific identification, (2) First in, first out, (3) Last in, first out,(4) Averaging7. Understand th
12、ree methods to report temporary investment- historical cost, market value, and the lower of cost or marketChapter 5 Long-term Assets（一）考试内容1. The characteristics of Property, Plant, and equipment, and how to record PPE under different situations.2.The methods of depreciation.3. Capitalization expend
13、iture and revenue expenditure of the fixed assets.4.The disposition of fixed assets5. Three circumstances of investment of equity securities.6. Three different debt securities.7. The characteristics of intangible assets.8. The different kinds of intangible assets（二）考核目标1. To identify the characteris
14、tics of Property, Plant, and equipment, and how to record PPE under different situations.2.To understand the methods of depreciation.3. To figure out capitalization expenditure and revenue expenditure of the fixed assets.4.To learn how to deal with the disposition of fixed assets5. To understand the
15、 three circumstances of investment of equity securities.6. To learn the three different debt securities.7. To understand the characteristics of intangible assets.8. To learn the different kinds of intangible assetsChapter 6 Liabilities and contingencies（一）考试内容1. The definition of current liabilities
16、 and related elements, especially notes payable2. The classification of bonds payable.3. The definition of par value, premium, discount, stated interest rate, the effective yield, and the method to deal with amortization of premium and discount.4. The characteristics of contingency（二）考核目标1. Understa
17、nd the definition of current liabilities related elements, especially notes payable2. Identify the classification of bonds payable.3. Comprehend the definition of par value, premium, discount, stated interest rate, the effective yield, and the method to deal with amortization of premium and discount
18、.4. Understand the characteristics of contingencyChapter 7 Stockholders equity（一）考试内容1. The definition and characteristics of equity2. The sole proprietorships characteristics.3. The partnerships characteristics.4. The corporations characteristics.5. The difference between common stock and preferred
19、 stock.6. Two methods to record treasury stock（二）考核目标1. Understand the definition and characteristics of equity2. Identify the sole proprietorships characteristics.3. Learn the partnerships characteristics.4. Understand the corporations characteristics.5. Figure out the difference between common sto
20、ck and preferred stock.6. Master two methods to record treasury stockChapter8 the other fields of accounting-cost accounting, managerial accounting, auditing（一）考试内容1. The two principles of cost accounting systems2. The characteristics of managerial accounting3. The characteristics of auditing and se
21、vral audit reports（二）考核目标1. Understand the essential of costing accounting and its scope2. Learn the characteristics of managerial accounting 3. Figure out the difference between auditing and accounting 三、教材及参考资料（一）本课程使用的教材会计英语简明教程 英文版 李越冬 编著 西南财经大学出版社 2005年5月第1版（二）参考资料1叶建芳，孙红星，何瑞丰.会计英语.上海：复旦大学出版社，2
22、007年2于久洪. 会计英语.北京：中国人民大学出版社，2007年3. 张国华，王晓巍著.财会专业英语.北京：科学出版社，2007年四、考试题（样题）本试题包括填空（考查对定义的理解）、调整分录（会计循环）、会计处理、完成资产负债表（考查资产负债表的要素分类）、编制利润表。全部试题满分100分。考核目标中的“理解”、“掌握”、“熟练掌握”三个层次目标的分数安排分别为20分、30分、50分。考试题（样题）如下。There are ten questions in this test, and the score for each one is listed at the end of quest
23、ion. Please write your answer in the blank place under the question.1. This question consists of six items that represent descriptions or definition of the various elements of th FASBs statements of Financial Accounting Concepts.Required:Select the best answer for each item from the terms listed in
24、A-G. A term may be used once ,more than one once, or not at all.(12 marks)Concept statement definitionsTerms1.Component of relevance ( )A. Comprehensive Income2.Increases in net assets from incidental or peripheral transactions affecting an entity ( )B. Representational Faithfulness3.Ingredient of r
25、elevance and reliability. ( )C. Revenues4.All changes in net assets of an entity during a period except those resulting from investments by owners and distributions to owners.( ) D. Predictive Value5.Inflows or other enhancement of assets of an entity or settlements of its liabilities that constitut
26、e the entitys ongoing operations. ( )E. Consistency6.The quality of information that helps users to increase the likelihood of correctly forecasting the outcome of past or present events.( )F. GainsG.Net Income2. List the accounting principle (A-E) that illustrates each of the situations described i
27、n the following: (10 marks)A. Entity AssumptionB. Going-concer assumptionC. Historical Cost principleD. Materiality principleE. Full disclosure principle(a) The personal assets of the owner are separated from the assets of the business when preparing the companys balance sheet.( )(b) Land valued at
28、$500 was purchased and recorded at the purchase price of $400. ( )(c) A business plans to expand their operations within 6 months. This information noted on the financial statements. ( )(d) Office furniture purchased for $10 was recorded as an expense instead of an asset.( )(e) A business plans to c
29、ontinue operations during following year as it has in the past.( )3. Prepare the following adjusting entries on December 31 for ABC Corp.(a) Interest on notes payable of ￥400 is accrued.(b) Fees earned but unbilled total ￥1,400.(c) Salaries earned by employees of ￥700 have not been recorded.(d) Bad
30、debt expense for year is ￥900.Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, Salaries Payable, Allowance for Doubtful Accounts, and Bad Debt Expense. (8 scores)(a)(b)(c)(d)4.Where should the following items be showed on t
31、he balance sheet?(8 marks) i.Allowance for doubtful accounts receivable. ii.Merchandise held on consignment. iii. Advances received on sales contract.iv.Cash surrender value of life insurance.v. Land.vi.Merchandise out on consignment. vii.Franchises. viii. Accumulated depreciation of plant and equip
32、ment.5.The accountant of ABC Corp. has compiled the following information from the companys records as a basis for an income statement for the year ended December 31, 2010.Rental revenue 30,000 Interest on notes payable 15,000 Wages and salaries-sales 31,000 Materials and suppliers-sales 115,000 Inc
33、ome tax 17,600 wages and salaries-administrative 20,000 Other administrative expense 136,000 cost of goods sold 496,000 net sales 980,000 depreciation on plant assets-selling 66,000 dividends declared 16,000 There are 15,000 shares of common stock outstanding during the year.Require: prepare the inc
34、ome statement (multiple-step)according to the information above.(16 marks)6.ABC company sold the products ￥150,000 to X company on January 3, 2005, and ABC company gave cash discount 1/20 to X company. Prepare the entries using two methodgross method and net method.(10 marks)7.A Best Yet Electronic
35、Center began December with 140 units of inventory that cost $75 each. During December, the store made the following purchases:Dec. 3-271$79Dec.12-9582Dec.18-21083Dec.24-24887The store uses the periodic inventory system, and the physical count at December 31 indicates that 229 units of invenotry are
36、on hand.Required:Determine the ending inventory and cost-of-goods-sold amounts for the December financial statements under the weighted average cost, FIFO, and LIFO methods. Round average cost per unit to the nearest cent and all other amounts to the nearest dollar. (12 marks)8. ABC Corporation exch
37、anged the used trucks plus cash for a vacant building in X Company. The book valued of the trucks was 52,000 (original cost was 64,000 and accumulated depreciation was 12,000). The ABCs purchasing agent indicated that the trucks have a fair market value of 49,000. The additional cash paid by ABC Cor
38、poration is 1,000. The building has a book value of 48,000 (original cost was 50,000 and accumulated depreciation was 2,000) and it has a fair value of 51,000. required to make the journal entries for ABC Corporation.(6 marks)9. Little & Sons purchased machinery on October 1, 20X5, at a total cost o
39、f $90,000. Little estimated the useful life of the machinery to be 8 years or 50,000 hours, with an estimatedresidual value of $5,000. The machinery was used for 5000 hours in 20X5 and 15,000 hours in 20X6. Calculate depreciation expense for 20X5 and 20X6 under Straight-line , Double-declining balan
40、ce , Units-of-production methods. Round to the nearest dollar where necessary. (12 marks)10. Newbold, Inc., Owns equity-method investments in several other department-store companies. Newbold paid $2 million to acquire a 20% investment in Italian Imports Company. Italian Import reported net income of $780,000 for the first year and declared and paid cash dividends of $500,000. record the following in Newbolds hournal:(a) purchase of the investment; and (b) receipt of the cash dividends. (6marks)