1.《会计》、《审计》是注会考试中较难的两门课程，考生历来反映考试时间紧迫，因此，加入附加题后，考生要更好的规划和安排考场时间，不能出现顾此失彼和慌乱的情况； =H"%{VeC5
wKJK!P
2.本次提供的资料旨在扫清考生在专业英语上的词汇障碍，不涉及基础英语能力的培养和具体审计、会计准则的讲解，因此，考生只有具备一定的英语水平，才可选择答附加题，并参考本中心提供的资料； v% QC p
iHWt;]
3.提醒广大考生不要因附加题的变革而产生心理落差或是其他不利情绪，具备英语基础的考生也不能出现松懈情绪或优势心理； R(2MI}T
n&8N`!^o
4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！ hP/uS%X
R=W$3Ue~,
Accounting 0.#% KfQ
Y3xEFqMU
1.Accounting equation: Asset = Liability + Owner’s Equity V{{UsEVO
Koz0Xy
2.Double entry accounting: debit (Dr) & credit (Cr) {9hhfI#3_
JV! }"[
3.Historical cost, fair value, replacement cost, net realizable value, present value
K4^B ~ 0~
Ds\f?\Em
4.Financial statement `U ;V-
7VJf~\%1j
Balance sheet 5 d|+ c<
*}LQZFrnX
Assets: cash, tradable financial assets, note receivable, accounts receivable (provision for bad/doubtful debts), prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets (accumulated depreciation, impairment of fixed assets), disposal of fixed assets, construction-in-process (impairment of CIP), intangible assets (accumulated amortization, impairment), investment real estate, development expenditure, goodwill, deferred income tax assets, etc. Q
EEX|WM
w$Mb+b$
Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc. P2)g%$ME
os(}X(
Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings ,->
P+m5
[ HjGdC
Income statement ,aa
%{
l_x>.' a
Revenue: sales (sales discount, allowance & returns, net sales), other operating income _xdttO^N
\)PS& Y8n
Operating costs: cost of goods sold/sales, other operating cost @T-}\AU
Vb2")+*:
Sales tax and extra charges 6.4,Qae9E
[92bGR{
Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss .gI9jRdKw
NO#^_N`#\
Operating income n6*;
~h5
UOI Z8Po
Non-operating income & expenses qxD<mZ@-R0
Et
B56FU\
Total profit yNQ 9~P2
T0}P ' q
Income taxes 7M9s}b%?
Xg97[ I8/
2009年春季开学培训充电优惠 n]btazM{
日语,雅思,会计,IT培训....教育人生网春季班为您充电助力,全面提升职业技能！ Fw;Y)y=O
"( ?[$ R
·人大传播学在职研 c>
Ljv('bj
·浙大工程硕士报名 yDw^xGws
·上海工程技术大学 L G9#D
·上海师范大学自考 #60<$HO:Z
·商务英语考证热！ KL*UU
,qU
·秋季学车报名升温 wmPpE_ {
09年春季口译全攻略 P^*gk P
历年高级口译真题集 U 0S}O(Ptr
学三个月 年薪20万! O4 Y;
标准日语句型大汇总 @i:
_ JOl
新概念英语四册攻略 Th*mm3D6
中国大学排行800强
@KYmkx W
Xq%!(YD|
Net income/profit ~L zTqMHM
';7|H|,F
Statement of cash flows xE .=\UzJ
h-h}NCP
cash flow from operating activities: direct method and indirect method ;
bD FrG
]#
T9v06w
cash flow from investing activities # $%gs]
-.WVuc`
cash flow from financing activities IN]bA d8"
_E[{7 "3 }
5.Cash $RSVN?
3/ @'tLtN
Cash in bank ^q$vyY
efP2 C\
Bank reconciliation PX'I:B]x*
}Mo9r4}
6.Receivables Vd^`Hv&i
_>:g&pS/
Accounts receivables, notes receivables, other receivables ?-'Q-\j
HwSPOII|8K
Uncollectible receivables: factoring Gb \ 7W
.< vg[
Allowance method: allowance for doubtful accounts T }] Ao
Fk(0q/b
Estimate based on a percentage of sales [%nG_np
