《会计英语考试大纲.docVIP

《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 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 and equations 4. Proficiency in the qualitative characteristics o faccounting information. 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 accounting data. 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 the Balance Sheet 2. The elements of Income Statement and how to prepare the Income Statement 3. 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 sheet 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 equivalents 2. The definition of Receivables and classification of receivables. 3. The definition of Account Receivables, two discounts, and two metho