《会计英语》考试大纲

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Chapter1ConceptualFrameworkUnderlyingAccounting（一）考试内容1.Definitionofaccounting2.Objectivesoffinancialaccounting3.Thequalitativecharacteristicsofaccountinginformation4.Thebasicelementsoffinancialstatementsandequations.5.Thebasicaccountingassumptions（二）考核目标1.Tolearnobjectivesoffinancialaccounting2.Tolearnthebasicaccountingassumptions3.Masterthebasicelementsoffinancialstatementsandequations4.Proficiencyinthequalitativecharacteristicsofaccountinginformation.Chapter2theAccountingInformationSystem（一）考试内容1.Thebasicterminologyincollectingaccountingdata.2.Thedouble-entrysystem3.Theproceduresofaccountingcycle2（二）考核目标1.Proficencythebasicterminologyincollectingaccountingdata.2.Understandthedouble-entrysystem3.UnderstandtheproceduresofaccountingcycleChapter3FinancialReporting（一）考试内容1.TheelementsofBalancesheetandhowtopreparetheBalanceSheet2.TheelementsofIncomeStatementandhowtopreparetheIncomeStatement3.TheelementsoftheStatementofCashFlows4.Thefivesectionsoffulldisclosure.（二）考核目标1.ProficencytheelementsofBalancesheetandhowtopreparetheBalanceSheet.2.PrjoficencytheelementsofIncomeStatementandhowtopreparetheIncomeStatement.3.MastertheelementsoftheStatementofCashFlows4.Tolearnthefivesectionsoffulldisclosure.Chapter4CurrentAssets（一）考试内容1.Thedefinitionofcashandcashequivalents2.ThedefinitionofReceivablesandclassificationofreceivables.3.ThedefinitionofAccountReceivables,twodiscounts,andtwomethodsusedtocalculatetheexchangepriceundercashdiscount—thegrossmethodandthenetmethod4.Twomethodstodealwithun-collectibleaccountsreceivables—thedirectwrite-offmethodandtheallowancemethod5.Twomethodstodeterminetheinventoryquantity—periodicinventorysystemandperpetualinventorysystem6.Masterfourmethodsavailabletoaccountfortheflowofgoodsfrompurchasetosale:(1)Specificidentification,(2)Firstin,firstout,(3)Lastin,firstout,(4)Averaging7.Threemethodstoreporttemporaryinvestment--historicalcost,marketvalue,andthelowerofcostormarket（二）考核目标1.Understandthedefinitionofcashandcashequivalents2.LearnthedefinitionofReceivablesandclassificationofreceivables.3.UnderstandthedefinitionofAccountReceivables,twodiscounts,andtwomethodsusedtocalculatetheexchangepriceundercashdiscount—thegrossmethodandthenetmethod34.Figureouttwomethodstodealwithun-collectibleaccountsreceivables—thedirectwrite-offmethodandtheallowancemethod5.Identifytwomethodstodeterminetheinventoryquantity—periodicinventorysystemandperpetualinventorysystem6.Masterfourmethodsavailabletoaccountfortheflowofgoodsfrompurchasetosale:(1)Specificidentification,(2)Firstin,firstout,(3)Lastin,firstout,(4)Averaging7.Understandthreemethodstoreporttemporaryinvestment--historicalcost,marketvalue,andthelowerofcostormarketChapter5Long-termAssets（一）考试内容1.ThecharacteristicsofProperty,Plant,andequipment,andhowtorecordPPEunderdifferentsituations.2.Themethodsofdepreciation.3.Capitalizationexpenditureandrevenueexpenditureofthefixedassets.4.Thedispositionoffixedassets5.Threecircumstancesofinvestmentofequitysecurities.6.Threedifferentdebtsecurities.7.Thecharacteristicsofintangibleassets.8.Thedifferentkindsofintangibleassets（二）考核目标1.ToidentifythecharacteristicsofProperty,Plant,andequipment,andhowtorecordPPEunderdifferentsituations.2.Tounderstandthemethodsofdepreciation.3.Tofigureoutcapitalizationexpenditureandrevenueexpenditureofthefixedassets.4.Tolearnhowtodealwiththedispositionoffixedassets5.Tounderstandthethreecircumstancesofinvestmentofequitysecurities.6.Tolearnthethreedifferentdebtsecurities.7.Tounderstandthecharacteristicsofintangibleassets.8.TolearnthedifferentkindsofintangibleassetsChapter6Liabilitiesandcontingencies（一）考试内容1.Thedefinitionofcurrentliabilitiesandrelatedelements,especiallynotespayable2.Theclassificationofbondspayable.3.Thedefinitionofparvalue,premium,discount,statedinterestrate,theeffectiveyield,andthemethodtodealwithamortizationofpremiumanddiscount.4.Thecharacteristicsofcontingency（二）考核目标41.Understandthedefinitionofcurrentliabilitiesrelatedelements,especiallynotespayable2.Identifytheclassificationofbondspayable.3.Comprehendthedefinitionofparvalue,premium,discount,statedinterestrate,theeffectiveyield,andthemethodtodealwithamortizationofpremiumanddiscount.4.UnderstandthecharacteristicsofcontingencyChapter7Stockholders’equity（一）考试内容1.Thedefinitionandcharacteristicsofequity2.Thesoleproprietorships’characteristics.3.Thepartnerships’characteristics.4.Thecorporation’scharacteristics.5.Thedifferencebetweencommonstockandpreferredstock.6.Twomethodstorecordtreasurystock（二）考核目标1.Understandthedefinitionandcharacteristicsofequity2.Identifythesoleproprietorships’characteristics.3.Learnthepartnerships’characteristics.4.Understandthecorporation’scharacteristics.5.Figureoutthedifferencebetwe