最新會(huì)計(jì)碩士考研英語面試等略整理

1、-hometownwhere are you from? I am from XX,in the southern part of the hubei province how long have you lived there? Since I was born in therehow do you like it? why? XX is a education civilized city, and it is also in rapid development. There may be a hometown complex in my heart ,frankly speaking ,

2、it is my beloved hometown,what do you think are the good points about living in this city? There are a lot of opportunities and delicious food.-familycould you tell us sth. about you family? Yes, of course, my father is a Civil servants, he likes going fishing, or go shopping witn my mother and me,

3、my mother is a small staff,in her spare time ,she likes singing and dancing with her friends. We are a happy family.-leisuredo you have any hobbies? of course I have ,I often play tennis with my classmates, and I am good at XX.how did you become interested in the hobbies? naturally found and fall in

4、 love with it in my life-study/work為什么選擇我們學(xué)校It is a great college with nice teaching and scientific research ability. Whats more ,The library has a great storage of various books. .why do you want to go to graduate school instead of finding a job? Because I have an internship experience in a company

5、 and I found that I am lack of relevant knowledge in some work so I want to consolidate my knowledge in postgraduate career and learn some more profound knowledgewhat are your favorite subjects?Financial accounting Science of auditing Financial management Cost accountinghave you ever worked during t

6、he vacation? Yes, I have worked in a construction company as an accounting assistantwhat did you enjoy most about your campus life?Friends, lots of free time ,and it make me have some opportunities to traveling and reading which broaden my horizons-future planswhat do you expect to achieve during yo

7、ur study if you are enrolled into this institute?I hope I can form systematic view of accounting , consolidate old knowledge , make new friends, grasp practice chancedo you think english is important for your future plans? in what aspects is it important? yes ,It is important, for example ,communica

8、te with foreign customers, reading some English emails, travelling in foreign country優(yōu)點(diǎn):"I feel that my strongest asset is my ability to stick to things to get them done. I feel a real sense of accomplishment when I finish a job and it turns out just as I'd planned.缺點(diǎn):"I' m such a

9、perfectionist that I won't stop until a job is well done.1. 自我介紹(self-introduce自己寫屬于自己的會(huì)計(jì)英語整理Accounting equation:assets = liabilities + owners equitykwtiProfit = revenue expense利潤收入費(fèi)用Cash 銀存capital 實(shí)收資本debit 借(Drcredit貸(Craccount payable 應(yīng)付賬款account receivable 應(yīng)收賬款notes receivable 應(yīng)收票據(jù)fixed asse

10、ts 固定資產(chǎn)retained earnings留存收益Prepaid expenses 預(yù)付費(fèi)用unearned revenues預(yù)收賬款A(yù)ccrued revenues 應(yīng)計(jì)收入accrued expenses 應(yīng)計(jì)費(fèi)用Accumulated depreciation 累計(jì)折舊current assets 流動(dòng)資產(chǎn)current liabilities 流動(dòng)負(fù)債long-term liabilities 長期負(fù)債contingent liabilities 或有負(fù)債stock dividends 現(xiàn)金股利或股票股利treasury stock 庫存股supplies備用品uncollect

11、ible accounts 壞賬percent of sales method 銷售百分比法analysis of receivable method 賬齡分析法selling expenses 銷售費(fèi)用delivery expenses 運(yùn)費(fèi)administrative expenses 管理費(fèi)用advertising 廣告費(fèi)merchandise inventory 商品存貨Rent revenue 租金收入interest revenue 利息收入sales 銷售收入Commissions revenue傭金費(fèi)用fares earned 運(yùn)費(fèi)收入Sales discounts 現(xiàn)金折扣t

12、rade discounts 商業(yè)折扣sales returns and allowances 銷售退回、折讓Accounting period 會(huì)計(jì)期間Abbreviations縮寫chart of accounts科目表accounting year 或financial year 會(huì)計(jì)年度ledger 分類賬service businesses 服務(wù)企業(yè)merchandising businesses 商業(yè)企業(yè)manufacturing businesses 工業(yè)企業(yè)internal users :managers , employeesexternal users: customers

13、, creditors債權(quán)人, debtor 債務(wù)人,investors, governmentmanagement accounting管理會(huì)計(jì)塞班斯法案(Sarbanes-Oxley Act,簡稱SOX法案,是在安然世通等一系列的經(jīng)濟(jì)丑聞爆發(fā)后頒布的。法案的實(shí)施,很多的公司高管走入班房,或者從此不再擔(dān)任高管工作;很多的內(nèi)部交易被撤銷,獲得的利益強(qiáng)迫吐出來。Internal auditor內(nèi)部審計(jì)Bookkeeper簿記員cost accountant 成本會(huì)計(jì)CPA:certified public accountantsGAAP:一般公認(rèn)會(huì)計(jì)原則generally accepted ac

14、counting principlesBusiness entity會(huì)計(jì)主體limited liability company有限責(zé)任公司Proprietorship獨(dú)資企業(yè)partnership合伙企業(yè)corporation公司Initially recorded 初始計(jì)量assessed value重置價(jià)值devalue減值Unit of measure concept 貨幣計(jì)量負(fù)債在前權(quán)益在后creditors have first rights to the assetsdeposit 存款installment 分期付款payroll taxes工資稅Balance 余額suppli

15、er 供應(yīng)商fees earned 服務(wù)收入U(xiǎn)tilities 公共事業(yè)on account 賒購withdraw 取款drawing提款Financial statements 會(huì)計(jì)報(bào)表:Income statement利潤表(我國采用多步multiple-step formbalance sheet 資產(chǎn)負(fù)債表(我國采用賬戶式account form Statement of owners equity所有者權(quán)益變動(dòng)表notes 附注statement of cash flows 現(xiàn)金流量表:cash flows from operating activities經(jīng)營活動(dòng)cash flow

16、s from investing activities 投資活動(dòng)cash flows from financing activities籌資活動(dòng)Matching concept配比原則net income 凈收益net profit 凈利潤gross profit 毛利潤cost 成本net sales 凈收入sales cost of merchandise sold =gross profitgross profit operating expenses = net incomeAccrual-basis accounting 權(quán)責(zé)發(fā)生制Cash-basis accounting 收付實(shí)現(xiàn)

17、制Trial balance 試算平衡表(見手機(jī)步驟posting of transactions 過賬journal日記賬Double-entry accounting system 復(fù)式記賬法Rules of debit and credit借貸記賬法Intangible assets:patent rights專利權(quán), copyrights版權(quán), trademarks Insurance 保險(xiǎn)金tuition學(xué)費(fèi)notes 票據(jù)subscription訂閱Premium 保險(xiǎn)費(fèi)retailer 零售商journalize entries記賬分錄Accounting period conc

18、ept 會(huì)計(jì)期間原則Book value of the assets賬面價(jià)值fair value 公允價(jià)值Work sheet 工作底稿pledge 抵押closing entries 結(jié)賬分錄Accounting cycle 會(huì)計(jì)循環(huán)(見手機(jī)步驟Fiscal year 會(huì)計(jì)年度internal control 內(nèi)部控制(見手機(jī)有組成 Subsidiary ledgers 輔助分類賬general ledgers 一般分類賬Special journals 特殊日記賬invoice 發(fā)票discount 折扣Computerized accounting systems 電算會(huì)計(jì)系統(tǒng)Periodic inventory system 定期存續(xù)制Perpetual inventory system 永續(xù)盤