最新会计硕士考研英语面试等略整理

1、精品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 rapiddevelopment. there may be a hometown complex in my heart frankly speaking ,

2、it is my belovedhometown,what do you think are the good points about living in this city?there are a lot ofopportunities 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, my m

3、other is asmall 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 lovewi

4、th it in my lifestudy/work为什么选择我们学校it is a great college with nice teaching and scientific research ability. what smore ,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 havean internship experience in a company and i found

5、that i am lack of relevantknowledge in some work so i want to consolidate my knowledge in postgraduate career and learn some more profound knowledgewhat are your favorite subjects? financial accountingscience of auditingfinancial managementcost accountinghave you ever worked during the vacation?yes,

6、 i have worked in a constructioncompany as an accounting assistantwhat did you enjoy most about your campus life?friends, lots of free time ,and itmake me have some opportunities to traveling and reading which broaden my horizonsfuture planswhat do you expect to achieve during your study if you are

7、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 ,communicate with foreign custo

8、mers, reading some english emails, travelling inforeign country优,点：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.缺点：i m such a perfectionist that i wont stop until a job i

9、s well done.1.自我介绍(self-introduce)自己写属于自己的会计英语整理accounting equation : assets = liabilities + owner s equktw ?tiprofit = revenue expense 禾u润 收入 费用cash银存capital实收资本debit 借(dr)credit 贷(cr)account payable应付账款account receivable应收账款notes receivable应收票据fixed assets 固定资产 retained earnings留存收益prepaid expense

10、s 预付费用 unearned revenues 预收账款accrued revenues 应计收入 accrued expenses 应计费用accumulated depreciation累计折旧current assets 流动资产current liabilities流动负债long-term liabilities 长期负债 contingent liabilities 或有负债stock dividends现金股利或股票股利treasury stock 库存股supplies 备用品 uncollectible accounts 坏账percent of sales method销

11、售百分比法analysis of receivable method账龄分析法selling expenses销售费用delivery expenses 运费administrative expenses管理费用advertising 广告费merchandise inventory商品存货rent revenue租金收入interest revenue禾u息收入sales 销售收入commissions revenue佣金费用fares earned运费收入sales discounts现金折扣trade discounts商业折扣sales returns and allowances销售

12、退回、折让accounting period 会计期间 abbreviations 缩写 chart of accounts 科目表accounting year 或 financial year 会计年度 ledger 分类账service businesses服务企业merchandising businesses商业企业manufacturing businesses工业企业internal users :managers , employeesexternal users: customers, creditors债权人，debtor债务人，investors, governmentm

13、anagement accounting 管理会计塞班斯法案（sarbanes-oxley act,简称sox法案），是在安然世通等一系列的经济丑闻爆发后颁布的。法案的实施，很多的公司高管走入班房，或者从此不再担任高管工作；很多的内部交易被撤销，获得的利益强迫吐出来。internal auditor内音 b 审计bookkeeper 簿 t己员cost accountant成本会计cpa: certified public accountantsgaap: 一般公认会计原贝u generally accepted accounting principlesbusiness entity会计主体

14、limited liability company有限责任公司proprietorship 独资企业 partnership合伙企业corporation 公司initially recorded初始计量assessed value 重置价值devalue 减值unit of measure concept货币计量负债在前 权益在后 creditors have first rights to the assetsdeposit 存款 installment分期付款payroll taxes 工资税balance 余额 supplier 供应商 fees earned服务收入utilities

15、公共事业on account 赊购 withdraw 取款 drawing 提款financial statements会计报表：income statement 利润表（我国采用多步 multiple-step form ）balance sheet 资产负债表 （我国采用账户式 account form ）statement of owner s equity 所有者权益变动表notes 附注statement of cash flows现金流量表：cash flows from operating activities经营活动cash flows from investing activ

16、ities投资活动cash flows from financing activities筹资活动matching concept配比原则net income 净收益 net profit净禾u润gross profit毛禾u润cost 成本net sales 净收入sales - cost of merchandise sold =gross profitgross profit - operating expenses = net incomeaccrual-basis accounting 权责发生制cash-basis accounting收付实现制trial balance 试算平衡

17、表（见手机步骤）posting of transactions 过账 journal 日记账double-entry accounting system 复式记账法rules of debit and credit 借贷记账法intangible assets : patent rights专禾u权,copyrights 版权,trademarksinsurance 保险金 tuition 学费 notes 票据 subscription 订阅premium 保险费 retailer 零售商 journalize entries记账分录accounting period concept 会计期

18、间原贝 ubook value of the assets账面价值fair value公允价值work sheet工作底稿pledge 抵押 closing entries结账分录accounting cycle会计循环（见手机步骤）fiscal year 会计年度internal control内部控制（见手机有组成）subsidiary ledgers 辅助分类账general ledgers 一般分类账special journals 特殊 日记账invoice 发票 discount 折扣computerized accounting systems电算会计系统periodic inventory system 定期存续制perpetual inventory system永续盘存制memo 备