《会计英语》考大纲.docVIP

《》考试大纲 是会计学专业的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。目通过本课程的学习，要求学生的，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 methods used to calculate the exchange price under cash discount—the gross method and the net method 4. Two methods to deal with un-collectible accounts receivables—the direct write-off method and the allowance method 5. Two methods to determine the inventory quanti