会计英语叶建芳答案
会计英语叶建芳答案
>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XX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
chapter 1 conceptual framework underlying accounting （一）考试内容
1. definition of accounting
2. objectives of financial accounting
3. the qualitative characteristics of accounting information
4. the basic elements of financial statements and equations.
5. the basic accounting assumptions
（二）考核目标
1. to learn objectives of financial accounting 2. to learn the basic accounting assumptions 3. master the basic elements of financial statements andequations
4. proficiency in the qualitative characteristics o faccountinginformation.
chapter 2 the accounting information system
（一）考试内容
1. the basic terminology in collecting accounting data.
2. the double-entry system
3. the procedures of accounting cycle
（二）考核目标
1. proficency the basic terminology in collecting accountingdata.
2. understand the double-entry system
3. understand the procedures of accounting cycle chapter 3 financial reporting
（一）考试内容
1. the elements of balance sheet and how to prepare thebalance sheet
2. the elements of ine statement and how to prepare theine statement
3. the elements of the statement of cash flows
4. the five ctions of full disclosure. （二）考核目标
1. proficency the elements of balance sheet and how toprepare the balance sheet.
2. prjoficency the elements of ine statement and how toprepare the ine statement.
3. master the elements of the statement of cash flows
4. to learn the five ctions of full disclosure. chapter 4 current asts
（一）考试内容
1. the definition of cash and cash equivalents 2. the definition of receivables and classification ofreceivables.
3. the definition of account receivables, two discounts, andtwo methods ud to calculate the exchange price under cashdiscount —the gross method and the method 4. two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod
5. two methods to determine the inventory quantity —periodicinventory system and perpetual inventory system 6. master four methods available to account for the flow ofgoods from purcha to sale:
(1) specific identification, (2) first in, first out, (3) last in, first out,
(4) averaging
7. three methods to report temporary investment-- historicalcost, market value, and the lower of cost or market （二）考核目标
