1、.-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.Theremaybeahometowncomplexinmyheart,franklyspeaking ,it is my belov

2、edhometown,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, my mother is a sm

3、all 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 love with itin my

4、 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. Whatsmore ,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 aninternshipexperienceina companyandIfoundthatIamlackofrel

5、evantknowledgeinsomeworksoIwanttoconsolidatemyknowledgeinpostgraduate career and learn some more profound knowledgewhatareyourfavoritesubjects?FinancialaccountingScienceofauditingFinancial managementCost accounting.have you ever worked during the vacation? Yes, I have worked in a construction compan

6、y as an accounting assistantwhat did you enjoy most about your campus life?Friends, lotsof freetime ,and itmake me have some opportunities to traveling and reading which broaden my horizons-future planswhat do you expect to achieve during your study if you are enrolled into this institute? I hope I

7、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,Itisimportant,forexample,communicatewithforeigncustomers,reading some English emails, travelling in

8、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 I'd planned.缺點 ： "I' m such a perfectionist that I won't stop until a job is well done.1. 自我

9、介紹 (self-introduce)自己寫屬于自己的會計英語整理Accounting equation： assets =liabilities + owner s equity ?kw ?tiProfit = revenueexpense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)retained earnings留存收益Prepaid expenses預(yù)付費用unearned rev

10、enues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(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uncollectible accounts壞賬percent of sales method銷售百分比法.analysis of receivable me

11、thod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)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Abbrevia

12、tions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 , employeesexternalusers: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

13、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 generally accepted accounting principlesBusiness entity會計主體limited liability company有限責(zé)任公司Proprietorship

14、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(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supplier供應(yīng)商fees earned服務(wù)收入Utilities公共事業(yè)onaccount賒購withdraw取款drawing提款Financialstatements會計報表：I

15、ncome statement利潤表 （我國采用多步multiple-step form）balance 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)益變動表notes附注statement of cash flows現(xiàn)金流量表：cash flows 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 in

16、come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 profitoperating expenses = net income.Accrual-basis 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-entryaccountingsystem復(fù)式記賬法Rulesofdebi

17、tandcredit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retailer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）Subsidiaryledgers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)盤存制