2024年会计英语本考试大纲.doc

防灾科技学院課程考试大纲

年/学期

課程名称

考试用時

考试方式

专业

-/

第一学期

会计英語

2小時

闭卷

会计学

考试内容及所占比例

Ch1FinancialAccountingConceptualFramework(8%)

1.Conceptsofaccounting,financialaccounting,stakeholders,CAS,GAAP,accrualbasis,entityassumption,going-concernassumption,period-of-timeassumption,monetaryunitassumptionandsoon.

2.Contentoffinancialreports.

3.Contentofaccountingassumptions:entityassumption,going-concernassumption,period-of-timeassumption,andmonetaryunitsassumption.

4.Differencebetweenaccrualbasisandcashbasis.

5.Contentofaccountingprinciples:reliability,relevance,understandability,comparability,timeliness,conservatism,materiality,substanceoverform.

6.Contentoffinancialaccountingmeasurementbases:marketvalue,historicalcost,netrealizablevalue,currentvalue.

Ch2AccountingforAssets(Ⅰ)(8%)

1.Conceptsofcash,cashequivalent,bankstatement,accountsreceivables,notesreceivablesandsoon.

2.Contentofcashandcashequivalents

3.Contentofcashmanagement(internalcontrol)

4.Accountingforpettycashfund

5.Reconcilingthebankstatement(debitmemorandum,creditmemorandum)

6.Accountingforaccountsreceivableandnotesreceivable

7.Basesusedforallowancemethod:approachofagingofaccountsreceivable,approachofpercentageofnetcreditsales

8.Computinginterestofnotesreceivable

9.Costflowassumptions:average-costmethod,first-in,first-outmethod.

10.Contentoflower-of-cost-or-market-rule

Ch3AccountingforAssets(Ⅱ)(8%)

1.Conceptsofplantandequipment,costmethod,equitymethod,intangibleassets,investmentsandsoon.

2.Accountingforplantandequipment

3.Depreciationofplantandequipment:straight-linemethod,units-of-outputmethod,accelerateddepreciationmethod.

4.Accountingforintangibleassets.(purchasedorinternallydeveloped,identifiableorunidentifiable)

5.Contentofidentifiableintangibleassets:patents,copyright,franchises,leasesandleaseho