2008ck100会计英语讲义.docVIP

讲义 2008年注册会计师全国统一考试会计英语辅导讲义 一、相关背景1、2008年注册会计师全国统一考试将在会计、审计和财务成本管理三门课程中增加10分的英语附加题。这一变化主要是为了满足中国经济和行业发展对国际型人才的需要。财政部CPA考试委员会将逐步推广英语附加题到其他考试科目中。据此看来，在CPA各科考试中加重英语的分量将是一个趋势。2、增加英语附加题后，会计、审计和财务成本管理的总分为110分，及格分仍为60分，总体考试时间不变。英语附加题要求用英语回答，所以考生朋友们一定要根据本人英语水平选择作答。有一定英语基础（大学英语四、六级水平，掌握一定的财经英语词汇），打算选答英语附加题的考生朋友更应该合理规划和安排时间，在考试时认真阅读试卷首页的特别提示和答题导语，争取尽可能多的在英语附加题上拿分。英语基础较差的考生朋友不要慌乱，心态要放平和，力争前面的100分，如果时间允许可尝试做英语附加题。二、可能的题型因为只有10分的英语题，所以估计出客观题的可能性不大，很有可能是主观题，并且是专业题。题型可能包括：名词解释，英汉互译，问答（理论性的或业务性的）。根据2007年的英语附加题判断，今年的会计英语附加题仍有很大可能是业务核算题。三、会计英语讲解 Accounting 一、主要专业术语和基本概念1. Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc. 2. Objectives of financial reporting：财务报告的目标Financial reporting should：(1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities. (2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设This assumption assumes that the economic life of