辽宁省高等教育自学考试委员会

一、课程性质

　　会计学是经济类各专业的经济语言，自然是经贸英语专业中不可或缺的一门必修课程。学习《会计英语》课程时首先要解决一个英语与会计学的关系问题。究竟是学习英语还是学习会计，以哪个为重点。本大纲对此作如下解释：本课程以学习英语为主，即把英语放在会计学的环境里学习。本课程的英文名称为English in Accounting 而不是Accounting in English。本课程是一门把英语推向更高层次、推向经贸专业并使其应用于会计学领域的课程。

二、总体要求

　　学习本课程时要求考生：
1.具备扎实的英语基础知识和基本理论功底，同时具备较强的英语实践能力。
2.通过对本课程的学习，在英语的听说读写译方面向会计学领域延伸。
3.具备基本经济理论知识，理解一般经济概念，懂得一般经济术语。
4.掌握会计学基本原则，了解具体会计准则，熟悉会计记帐方法。

三、重点与难点

　　能力重点为会计领域里的英文解读。知识重点为会计等式及其要素的帐务处理、复式记帐法、六类帐户、财务报表、会计控制及会计信息系统等。
难点为记忆会计英语词汇和术语。

四、学习目标

　　通过对本课程的学习要达到如下目标：
1.熟记英语单词，掌握会计术语，理解会计概念。
2.能读懂会计帐册、财务报表。
3.能做出初级财务分析。
4.能用英语作帐。

五、课程内容

　　第一单元 Accounting Profession
(1)Introduction of Accounting
(2)Distinction between Bookkeeping and Accounting
(3)Divisions of Accounting
第二单元 The Conventions of Contemporary Accounting(1)
(1)The Entity Convention
(2)The Going Concern Convention
(3)The Monetary Convention
(4)The Consistency Convention
第三单元 The Conventions of Contemporary Accounting(2)
(1)The Convention of Conservatism
(2)The 0bjectivity Convention
(3)The Materiality Convention
(4)The Accounting Period Convention
第四单元 Accounting Equation and Double Entry
(1)The Accounting Equation:Assets=Liabilities+Owner′s Equity
(2)T-account and Double Entry:(a) debit and credit side;(b) Asset and expense increases are recorded as debits while liability,capital and income increases are recorded as credits.Asset and expense decreases are recorded as credits,while liability,capital and income decreases are recorded as debits.
第五单元 Ledgers
(1)General Ledger
(2)Subsidiary Ledger
第六单元 Journals
(1)The Use of the Journals
(2)General Journal
(3)Special Journals
第七单元 The Trial Balance
(1)How to Prepare a Trial Balance
(2)Uses and Limitations of the Trial Balance
第八单元 Cash Basis and Accrual Basis of Accounting
(1)Distinctions between Cash Basis and Accrual Basis
(2)Adjustments under Accrual Basis
第九单元 Balance Sheet
(1)Nature and Purpose of Balance Sheet
(2)Forms of Balance Sheet
(3)Classified Balance Sheet
第十单元 Income Statement
(1)Nature and Purpose of Income Statement
(2)Preparation of Income Statement
第十一单元 Statement of Changes in Financial Position and Cash Flow Statement
(1)Statement of Changes in Financial Position
(2)Cash Flow Statement
第十二单元Internal Control System
(1)Basic Ideas of Internal Control
(2)Internal Accounting Control
第十三单元 Cash and Its Control
(1)Definition of Cash
(2)Internal Control Over Cash
(3)Bank Statement and Bank Reconciliation
(4)Petty Cash Fund
第十四单元 Accounts Receivable
(1)Significance of Accounts Receivable
(2)Allowance for Doubtful Accounts
(3)Internal Control for Accounts Receivable
第十五单元 Inventories
(1)General Background of Inventory
(2)Perpetual Inventory System
(3)Periodic Inventory System
(4)Taking a Physical Inventory
(5)Pricing the Inventory
第十六单元 Plant and Equipment
(1)Nature of Plant and Equipment
(2)Major Categories of Plant and Equipment
(3)Determining the Cost of Plant and Equipment
(4)Capital Expenditures and Revenue Expenditures
第十七单元 Depreciation
(1)Causes of Depreciation
(2)Methods of Computing Depreciation
第十八单元 Intangible Assets
(1)Goodwill
(2)Patents
(3)Trademarks and Trade Names
(4)Franchise
(5)Copyrights
(6)Other Intangibles and Deferred Charges
(7)R&D Cost
第十九单元 Liabilities
(1)Current Liabilities
(2)Long-term Liabilities
第二十单元 Owner′s Equity
(1)Owners′Equity in Corporations and Sole Proprietorship
(2)Changes of Owner′s Equity
第二十一单元 Revenue and Expenses
(1)Revenue
(2)Expenses
第二十二单元 Purchases
(1)Purchase Requisition
(2)Purchase Order
(3)Invoice
(4)Receiving Report
(5)Invoice Register
(6)Back Orders
(7)Bill of Lading
(8)Debit and Credit Memoranda
第二十三单元 Sales
(1)Cash Sales
(2)Credit Sales
(3)Sales Returns
(4)Sales COD
(5)Consignment Sales
(6)Installment Sales
(7)Trade and Cash Discounts
第二十四单元 Information Systems
(1)Objectives of the Information System
(2)Data Processing System
第二十五单元 Single Proprietorship
(1)Characteristics of Single Proprietorship
(2)Advantages and Disadvantages of the Single Proprietorship
(3)Accounting for the Owner′s Equity in a Single Proprietorship
(4)The Owner′s Capital Account
(5)The Owner′s Drawing Account
(6)Financial Statements for a Single Proprietorship
第二十六单元 Partnership
(1)Characteristics of a Partnership
(2)Advantages and Disadvantages of a Partnership
(3)Limited Partnership
(4)Partnership Accounting
第二十七单元 Corporations
(1)Advantages of a Corporation
(2)Disadvantages of a Corporation
(3)Common Stocks and Preferred Stocks
(4)The Board of Directors
第二十八单元 Cost Accounting――a Concept Emphasis
(1)Cost Classifications for Income Measurement
(2)Cost Classifications for Planning and Control
(3)Cost Classifications for Decision Making
第二十九单元 Tax Accounting
(1)Choosing the Right Form of Organization
(2)Choosing the Right Accounting Methods
(3)Accounting for Income Taxes
第三十单元 Auditing
(1)Nature of Auditing
(2)Types of Audits

六、考试样题

Ⅰ.Give proper Chinese terms for the following.(1分×10，共10分)
1.allowance for doubtful debts
Ⅱ.Write out the English words and terms for the following.(1分×10，共10分)
1.真实性和公允性
Ⅲ.Choose the proper definition from a,b,c,and d.Only one answer is correct.(1分×20，共20分)
1.The assumption that a business entity will remain in operation for the foreseeable future is called .
a.going concernb.business concern
c.concernd.continuous
Ⅳ.Calculate the following questions and choose the correct amounts.(2分×5，共10分)
1.Assume that a business owned total assets of $150000 and owned creditors $85000,what is the owner′s investment (capital)?
a.$65000b.$235000
c.$150000d.$850000
Ⅴ.Enter the correct entries.(3分×5，共15分)
1.Suppose that a piece of office furniture costing $5000 was purchased on credit,what will the proper account entries be?FurnitureAccounts Payable
Ⅵ.Complete the words in the following blanks.(1分×15，共15分)
1.The purpose of a caudit is to determine whether the auditee is following specific procedures or rules set down by some higher authority.
Ⅶ.Give proper descriptions of the following terms.(10分×2，共20分)
1.State the accounting treatment of dividends.You should write in at least 100 words.