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； hD/b
gquT
y))d[ 1E
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； ` Xc~'zG
)[|TxXz
d
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；
)o`|t
NTASrh
4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！ ]R32dI8N
kO{A]LnAH
Accounting bX6eNk-L
$ bI VD
1.Accounting equation: Asset = Liability + Owner’s Equity sMlY!3{I x
;{[&&qMwU
2.Double entry accounting: debit (Dr) & credit (Cr)
eU&[^
/oKa?iT
3.Historical cost, fair value, replacement cost, net realizable value, present value nsIx5UA_n
. :A9*,
4.Financial statement J.W0F # ?
l
tE`
Balance sheet H:Y?(" k
"#\\p~D/<
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. m^Qc9s#D
w[}5qAI5*f
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. 15U]/?jv8
Jz(wXp
Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings V]dzKNFi
FBJw ( .Jr
Income statement \B/ +.\
0}}b\!]9
Revenue: sales (sales discount, allowance & returns, net sales), other operating income L}5nq@Uu)
P /|2s
Operating costs: cost of goods sold/sales, other operating cost A:Pp;9wl
c }v>Mx
Sales tax and extra charges m%h I@'
21M
r2-#z
Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss
b
)/,
M:K5r7Q!yv
Operating income )F*;7]f
-X BD WV
Non-operating income & expenses =$xxkc.
~G
1(t{)Z<
Total profit ncZ5r0
=kFZ2/P2t(
Income taxes 8 :B(}Y 4K
zV {_dO
2009年春季开学培训充电优惠 Xy/lsaVskX
日语,雅思,会计,IT培训....教育人生网春季班为您充电助力,全面提升职业技能！ TK^9!3
qM
%l
·人大传播学在职研 F7[ 55RcP
·浙大工程硕士报名 'b(V 8x
·上海工程技术大学 6?8x[l*5M
·上海师范大学自考 U? BuV
·商务英语考证热！ R@zl?>+
·秋季学车报名升温 C]
H'z
09年春季口译全攻略 j0P+< @y
历年高级口译真题集 &(&5ao)5
学三个月 年薪20万! N~Zcrt_D
标准日语句型大汇总 bit@Kv1<C
新概念英语四册攻略 DvL/xlN
中国大学排行800强 #$k6OlK-r"
K 6 D3
Net income/profit f4{O~?=
2 smQD8t
Statement of cash flows { Aq2}sRl{
/DLgE7iU%
cash flow from operating activities: direct method and indirect method G_OLUuK?C
.$&_fUY
cash flow from investing activities 3s25Rps
Qn0 1ig
cash flow from financing activities q8 jI
y@
=VXxQ\{
5.Cash A_nu:K-
e:2e5gz
Cash in bank i_< Uk8
#>)OLKP
Bank reconciliation ";vP77|m7R
&.D#OnRh9
6.Receivables .] gY{_|x
]&;M 78^6
Accounts receivables, notes receivables, other receivables A\ xvzs.d
f\c m84
Uncollectible receivables: factoring P[q` {TdV
~#
~X
Dcc
Allowance method: allowance for doubtful accounts gFBMARxi
1uz7E
Estimate based on a percentage of sales w&U>w@H^
