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2008年注册会计师全国统一考试会计英语辅导讲义
一、相关背景
1、2008年注册会计师全国统一考试将在会计、审计和财务成本管理三门课程中增加10分的英语附加题。这一变化主要是为了满足中国经济和行业发展对国际型人才的需要。财政部cpa考试委员会将逐步推广英语附加题到其他考试科目中。据此看来，在cpa各科考试中加重英语的分量将是一个趋势。
2、增加英语附加题后，会计、审计和财务成本管理的总分为110分，及格分仍为60分，总体考试时间不变。英语附加题要求用英语回答，所以考生朋友们一定要根据本人英语水平选择作答。有一定英语基础（大学英语四、六级水平，掌握一定的财经英语词汇），打算选答英语附加题的考生朋友更应该合理规划和安排时间，在考试时认真阅读试卷首页的特别提示和答题导语，争取尽可能多的在英语附加题上拿分。英语基础较差的考生朋友不要慌乱，心态要放平和，力争前面的100分，如果时间允许可尝试做英语附加题。
二、可能的题型
因为只有10分的英语题，所以估计出客观题的可能性不大，很有可能是主观题，并且是专业题。题型可能包括：名词解释，英汉互译，问答（理论性的或业务性的）。根据2007年的英语附加题判断，今年的会计英语附加题仍有很大可能是业务核算题。
三、会计英语讲解
accounting
一、主要专业术语和基本概念
1. financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.
2. objectives of financial reporting：财务报告的目标
financial reporting should：
(1) provide information that helps in making investment and credit decisions.
(2) provide information that enables assessing future cash flows.
(3) provide information that enables users to learn about economic resources, claims against those resources, and changes in them.
3. basic accounting assumptions 基本会计假设
(1) economic entity assumption 会计主体假设
this assumption simply says that the business and the owner of the business are two separate legal and economic entities. each entity should account and report its own financial activities.
(2) going concern assumption 持续经营假设
this assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.
this assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.
this assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.
(3) time period assumption 会计分期假设
this assumption assumes that the economic life of a business can be divided into artificial time periods.
the most typical time segment = calendar year
next most typical time segment = fiscal year
(4) monetary unit assumption 货币计量假设
this assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.
in essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.
this assumption provides support for the "historical cost" principle.
4. accrual-basis accounting 权责发生制会计
5. qualitative characteristics 会计信息质量特征
(1) reliability 可靠性
for accounting information to be reliable, it must be dependable and trustworthy.
accounting information is reliable to the extent that it is：
verifiable：means that information has been objectively determined, arrived at, or created. more than one person could consider the facts of a situation and reach a similar conclusion.
representationally faithful：that something is what it is represented to be. for example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.
neutral：means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.
(2) relevance 相关性
relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).
(3) understandability 可理解性
understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.
(4) comparability 可比性
comparability： suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared BECause each of the enterprises is applying the same generally accepted accounting principles and practices.
consistency： suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.
(5) substance over form 实质重于形式
substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.
it requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.
(6) materiality 重要性
information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.
(7) conservatism 谨慎性
conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.
(8) timeliness 及时性
timeliness means having information available to decision makers before it loses its capacity to influence decisions. if information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.
6. basic accounting elements 基本会计要素
(1) asset 资产
an asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.
(2) liability 负债
a liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.
a present obligation is a duty committed by the enterprise under current circumstances. obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.
(3) owners’ equity 所有者权益
