最新會計碩士考研英語面試等略整理

1、精選文檔-hometownwhere are you from? I am from XX，in the southern part of the hubei provincehow 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 speaki

2、ng ,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 an

3、d me, 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 f

4、all in 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

5、company 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

6、during the vacation? Yes, I have worked in a construction company as an accounting assistant what 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

7、 during your 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 chance do you think english is important for your future plans? in what aspects is it important?yes ,It is important, for example

8、,communicate with foreign customers, reading some English emails, travelling in foreign country優(yōu)點：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 Id planned.缺點：I m such a perfectionis

9、t that I wont stop until a job is well done.1. 自我介紹(self-introduce)自己寫屬于自己的 會計英語整理Accounting equation：assets = liabilities + owners equity kwtiProfit = revenue expense利潤 收入 費用Cash 銀存 capital 實收資本debit 借（Dr） credit貸(Cr)account payable 應(yīng)付賬款account receivable 應(yīng)收賬款notes receivable 應(yīng)收票據(jù)fixed assets 固定資產(chǎn)

10、retained earnings留存收益Prepaid expenses 預(yù)付費用 unearned revenues預(yù)收賬款A(yù)ccrued revenues 應(yīng)計收入 accrued expenses 應(yīng)計費用Accumulated depreciation 累計折舊current assets 流動資產(chǎn) current liabilities 流動負債long-term liabilities 長期負債 contingent liabilities 或有負債stock dividends 現(xiàn)金股利或股票股利 treasury stock 庫存股supplies備用品 uncollecti

11、ble accounts 壞賬percent of sales method 銷售百分比法analysis of receivable method 賬齡分析法selling expenses 銷售費用 delivery expenses 運費administrative expenses 管理費用 advertising 廣告費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傭金費用 fares earned 運費收入Sales discounts 現(xiàn)

12、金折扣 trade discounts 商業(yè)折扣sales returns and allowances 銷售退回、折讓Accounting period 會計期間 Abbreviations縮寫 chart of accounts科目表accounting year 或financial year 會計年度 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 , employees external users:

13、customers, creditors債權(quán)人, debtor 債務(wù)人， investors, governmentmanagement accounting管理會計塞班斯法案（Sarbanes-Oxley Act，簡稱SOX法案），是在安然 世通 等一系列的經(jīng)濟丑聞爆發(fā)后頒布的。法案的實施，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，獲得的利益強迫吐出來。Internal auditor內(nèi)部審計 Bookkeeper簿記員 cost accountant 成本會計 CPA：certified public accountantsGAAP:一般公認(rèn)會計原則gener

14、ally accepted accounting principlesBusiness entity會計主體 limited liability company有限責(zé)任公司Proprietorship獨資企業(yè) partnership合伙企業(yè) corporation公司Initially recorded 初始計量 assessed value重置價值 devalue減值Unit of measure concept 貨幣計量 負債在前 權(quán)益在后 creditors have first rights to the assets deposit 存款 installment 分期付款 payro

15、ll taxes工資稅Balance 余額 supplier 供應(yīng)商 fees earned 服務(wù)收入Utilities 公共事業(yè) on account 賒購 withdraw 取款 drawing提款Financial statements 會計報表 ： Income statement利潤表 （我國采用多步multiple-step form） balance sheet 資產(chǎn)負債表 （我國采用賬戶式account form ）Statement of owners equity所有者權(quán)益變動表 notes 附注statement of cash flows 現(xiàn)金流量表：cash flow

16、s from operating activities經(jīng)營活動 cash flows from investing activities 投資活動cash flows from financing activities籌資活動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-bas

17、is accounting 權(quán)責(zé)發(fā)生制 Cash-basis accounting 收付實現(xiàn)制Trial balance 試算平衡表（見手機步驟） 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), trademarksInsurance 保險金 tuition學(xué)費 notes 票據(jù) subscription訂閱Premium 保險費 re

18、tailer 零售商 journalize entries記賬分錄Accounting period concept 會計期間原則Book value of the assets賬面價值 fair value 公允價值Work sheet 工作底稿 pledge 抵押 closing entries 結(jié)賬分錄Accounting cycle 會計循環(huán)（見手機步驟）Fiscal year 會計年度 internal control 內(nèi)部控制（見手機有組成）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 電算會計系統(tǒng)Periodic inventory system 定期存續(xù)制Perpetual inventory system 永續(xù)盤存