2025年會計英語本考試大綱

防災(zāi)科技學(xué)院課程考試大綱年/學(xué)期課程名稱考試用時考試方式專業(yè)-/第一學(xué)期會計英語2小時閉卷會計學(xué)考試內(nèi)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.Contentofcashandcashequivalents3.Contentofcashmanagement(internalcontrol)4.Accountingforpettycashfund5.Reconcilingthebankstatement(debitmemorandum,creditmemorandum)6.Accountingforaccountsreceivableandnotesreceivable7.Basesusedforallowancemethod:approachofagingofaccountsreceivable,approachofpercentageofnetcreditsales8.Computinginterestofnotesreceivable9.Costflowassumptions:average-costmethod,first-in,first-outmethod.10.Contentoflower-of-cost-or-market-ruleCh3AccountingforAssets(Ⅱ)(8%)1.Conceptsofplantandequipment,costmethod,equitymethod,intangibleassets,investmentsandsoon.2.Accountingforplantandequipment3.Depreciationofplantandequipment:straight-linemethod,units-of-outputmethod,accelerateddepreciationmethod.4.Accountingforintangibleassets.(purchasedorinternallydeveloped,identifiableorunidentifiable)5.Contentofidentifiableintangibleassets:patents,copyright,franchises,leasesandleaseholdimprovements6.Accountingforgoodwill.7.Accountingfordebtinvestments8.Accountingforstockinvestments(holdinglessthan20%,holdingbetween20%and50%,holdingofmorethan50%)Ch4Liabilities(8%)1.Conceptsofliability,amortization,payablesandsoon.2.Accountingforaccountspayable,notespayable.3.Contentofcurrentliabilities.4.Typesofbonds5.Accountingforbonds.(issue,amortization,year-endadjustment,earlyretirementofbondspayable)Ch5Owners'Equity(8%)1.Conceptsofincome,expenses,profit,owners'equity,paid-incapital,capitalstock,capitareserve,appropriatedretainedearnings,undistributedprofit,asimplelimitedcompanyandapubliclimitedcompany.2.Differencesamongincome,revenue,profitandgains.3.Differencesbetweensalesdiscountandsalesallowance.4.Contentoftotalprofit,operatingprofitandnetprofit.5.Theproceduresofprofitdistribution.6.Contentoftreasurystock.Ch6FinancialReports(15%)Contentoffinancialreports:balancesheet,incomestatement,statementofcashflowstatementofchangesinowners'equityandnotes.Ch7EvaluatingFinancialPerformance(8%)1.Conceptsofcashflowcycle,marketvalue,bookvalue,economicincome,accountingincome,ROE,returnonassets,inventoryturnover,thecollectionperiod,payablesperiod,coveragerations,balance-sheetrations,marketvalueleverageratiosandsoon.2.Contentoffinancialperformance,3.Differencesbetweenmarketvalueandbookvalue.4.Differencebetweeneconomicincomeandaccountingincome.5.UsingROE,profitmargin,returnonassets,inventoryturnover,thecollectionperiod,payablesperiod,balance-sheetratios,coverageratios,marketvalueleverageratios,liquidityratios.Ch8FinancialOperations(6%)1.Conceptsoffinancialinstruments,bonds,callprovisions,covenants,rightsinliquidation,securedcreditors,bondratings,junkbond,commonstock,preferredstock,shareholdercontrol,cumulativepreferredandsoon.2.Contentoffinancialinstruments.3.Contentoffinancialmarkets:(exchangesandover-countermarkets)4.Factorsinfluencingfinancingdecision:(financialleverage,bankruptcycosts,indirectcostoffinancialdistress,marketsignaling)5.Factorsinfluencinginvestmentdecision:(figuresofmerit,thetimevalueofmoney,riskanalysis)Ch9CalculationandManagementoftheCost(8%)1.Conceptsoffullcost,overheadabsorptionrate,ABCapproach,costpool,marginalcostandsoon.2.Derivingfullcosts.3.Chargingoverhead:(direct-labor-hourmethod)4.Usingofactivity-basedcosting.5.Costandpricing:fullcost(cost-plus)pricing,marginalcostpricingCh10TheBehaviorofCostsandDecision(8%)1.Conceptsofhistoricalcost,opportunitycost,sunkcost,relevantcost,irrelevantcost,steppedfixedcosts,break-evenpoint.2.Relationshipamonghistoricalcost,opportunitycost,relevantcostandirrelevantcost.3.Graphsoffixedcostandvariablecost.4.Break-evenanalysis.5.Usingofprofit-volumecharts.6.Marginalanalysis:(accepting/rejectingspecialcontracts,themostefficientuseofscareresources,make-or-buydecisions,closingorcontinuationdecisions)Ch11AuditingPrinciples(9%)1.Conceptsofauditingbasis,financialstatementaudit,operationalaudit,complianceaudit,auditingrisk,auditingevidence,auditingsamplingandsoon.2.Contentofauditing3.Distinctionbetweenauditingandaccou