会计英语基础(全日制2013MPAcc)

山东大学2013年全日制MPAcc、审计硕士MAud招生简章031 管理学院招生人数考试科目备注125300会计(专业学位) 16 ①199管理类联考综合能力复试专业课523会计学（二）思想政治理论不区分研究方向②204英语二同等学力加试：1.初级会计学2.财务管理031 管理学院招生人数考试科目备注025700审计(专业学位) 10 ①199管理类联考综合能力同等学力加试：1.初级会计学2.财务管理不区分研究方向②204英语二山东大学2012年硕士研究生招生简章与目录：点击下载一、培养目标培养热爱祖国，拥护中国共产党的领导，拥护社会主义制度，遵纪守法，品德良好，具有服务国家服务人民的社会责任感，掌握本学科坚实的基础理论和系统的专业知识，具有创新精神、创新能力和从事科学研究、教学、管理等工作能力的高层次学术型专门人才以及具有较强解决实际问题的能力、能够承担专业技术或管理工作、具有良好职业素养的高层次应用型专门人才。

二、报考条件（一）报名参加全国硕士研究生招生考试的人员，须符合下列条件：1．中华人民共和国公民。

2．拥护中国共产党的领导，愿为社会主义现代化建设服务，品德良好，遵纪守法。

3．年龄一般不超过40周岁（1972年8月31日以后出生），报考委托培养和自筹经费的考生年龄不限。

4．身体健康状况符合国家和招生单位规定的体检要求。

5．已获硕士或博士学位的人员只可报考委托培养或自筹经费硕士生。

6．考生的学历必须符合下列条件之一：（1）国家承认学历的应届本科毕业生；（2）具有国家承认的大学本科毕业学历的人员（自考本科生和网络教育本科生须在报名现场确认截止日期（2012年11月14日）前取得国家承认的大学本科毕业证书方可报考）；（3）获得国家承认的高职高专毕业学历后2年（从毕业后到2013年9月1日，下同）或2年以上，进修过本科主干课程6门以上（须提交成绩单原件，成绩合格），通过大学英语四级（CET－4）水平考试，并承担过省级以上科研课题（前3位）或在公开出版（带ｃｎ号）的学术刊物（不含增刊）上以第一作者发表与所报考专业相关的学术论文2篇以上，且符合所报考专业具体要求的人员，按本科毕业生同等学力身份报考;（4）国家承认学历的本科结业生和成人高校（含普通高校举办的成人高等学历教育）应届本科毕业生，按本科毕业生同等学力身份报考；（5）已获硕士、博士学位的人员；（6）在校研究生报考须在报名前征得所在培养单位同意。

2013年注册会计师英语加试实用资料(会计英语1)AAA 美国会计学会Abacus《算盘》杂志abacus 算盘Abandonment废弃,报废;委付abandonment value 废弃价值abatement①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法 acceleration clause 加速偿付条款,提前偿付条款acceptance①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account①账户,会计科目②账簿,报表③账目,账项④记账 accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任 accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting①会计②会计学accounting assumption 会计假定,会计假设 accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例 accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险 accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式acounting income 会计收益accounting information 会计信息avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load后期负担backer①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额 balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款。

2013 MPACC英语真题及答案详解Section I Use of EnglishDirections:Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)Given the advantages of electronic money, you might think that we would move quickly to the cashless society in which all payments are made electronically. 1 a true cashless society is probably not around the corner. Indeed, predictions have been 2 for two decades but have not yet come to fruition. For example, Business Week predicted in 1975 that electronic means of payment would soon "revolutionize the very 3 of money itself," only to 4 itself several years later. Why has the movement to a cashless society been so 5 in coming?Although electronic means of payment may be more efficient than a payments system based on paper, several factors work 6 the disappearance of the paper system. First, it is very 7 to set up the computer, card reader, and telecornmunications networks necessary to make electronic money the 8 form of payment Second, paper checks have the advantage that they 9 receipts, something thai many consumers are unwilling to 10 . Third, the use of paper checks gives consumers several days of "float" - it takes several days 11 a check is cashed and funds are 12 from the issuer's account, which means that the writer of the check can cam interest on the funds in the meantime. 13 electronic payments arc immediate, they eliminate the float for the consumer.Fourth, electronic means of payment may 14 security and privacy concerns. We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information 15 there. The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else's accounts. The 18 of this type of fraud is no easy task, and a new field of computer science is developing to 19 security issues. A further concern is that the use of e lectronic means of payment leaves an electronic 20 that contains a large amount of personal data. There are concerns that government, employers, and marketers might be able to access these data, thereby violating our privacy.1. [A] However [B] Moreover [C] Therefore [D] Otherwise2. [A] off [B] back [C] over [D] around3. [A] power [B] concept [C] history [D] role4. [A] reward [B] resist [C] resume [D] reverse5. [A] silent [B] sudden [C] slow [D] steady6. [A] for [B] against [C] with [D] on7. [A] imaginative [B] expensive [C] sensitive [D] productive8. [A] similar [B] original [C] temporary [D] dominant9. [A] collect [B] provide [C] copy [D] print10. [A] give up [B] take over[C] bring back [D] pass down11. [A] before [B] after [C] since [D] when12. [A] kept [B] borrowed [C] released [D] withdrawn13. [A] Unless [B] Until [C] Because [D] Though14. [A] hide [B] express [C] raise [D]ease15. [A] analyzed [B] shared [C] stored [D] displayed16. [A] unsafe [B] unnatural [C] uncommon [D] unclear17. [A] steal [B] choose [C] benefit [D] return18. [A] consideration [B] prevention [C] manipulation [D] justification19. [A] cope with [B] fight against [C] adapt to [D] call for20. [A] chunk [B] chip [C] path [D] trailSection II Reading ComprehensionPart ADirections:Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points)Text 1In an essay entitled “Making It in America”, the author Adam Davidson relates a joke fromcotton about just how much a modern textile mill has been automated: The average mill only two employees today,” a man and a dog. The man is there to feed the dog is there to keep the man away from the machines.”Davidson’s article is one of a number of pieces that have recently appeared making the point that the reason we have such stubbornly high unemployment and declining middle-class incomes today is also because of the advances in both globalization and the information technology revolution, which are more rapidly than ever replacing labor with machines or foreign worker.In the past, workers with average skills, doing an average job，could earn an average lifestyle ,But ,today ,average is officially over. Being average just won’t earn you what it used to. It can’t when so many more employers have so much more access to so much more above average cheap foreign labor, cheap robotics, cheap software, cheap automation and cheap genius. Therefore, everyone needs to find their extra-their unique value contribution that makes them stand out in whatever is their field of employment.Y es, new technology has been eating jobs forever, and always will. But there’s been an acceleration. As Davidson notes,”In the 10 years ending in 2009, [U.S.] factories shed workers so fast that they erased almost all the gains of the previous 70 years; roughly one out of every three manufacturing jobs-about 6 million in total -disappeared.There will always be changed-new jobs, new products, new services. But the one thing we know for sure is that with each advance in globalization and the I.T. revolution, the best jobs will require workers to have more and better education to make themselves above average.In a world where average is officially over, there are many things we need to do to support employment, but nothing would be more important than passing some kind of G.I.Bill for the 21st century that ensures that every American has access to poet-high school education.21. The joke in Paragraph 1 is used to illustrate_______[A] the impact of technological advances[B] the alleviation of job pressure[C] the shrinkage of textile mills[D] the decline of middle-class incomes22. According to Paragraph 3, to be a successful employee, one has to______[A] work on cheap software[B] ask for a moderate salary[C] adopt an average lifestyle[D] contribute something unique23. The quotation in Paragraph 4 explains that ______[A] gains of technology have been erased[B] job opportunities are disappearing at a high speed[C] factories are making much less money than before[D] new jobs and services have been offered24. According to the author, to reduce unemployment, the most important is_____[A] to accelerate the I.T. revolution[B] to ensure more education for people[C] ro advance economic globalization[D] to pass more bills in the 21st century25. Which of the following would be the most appropriate title for the text?[A] New Law Takes Effect[B] Technology Goes Cheap[C] A verage Is Over[D] Recession Is BadText 2A century ago, the immigrants from across the Atlantic inclued settlers and sojourners. Alongwith the many folks looking to make a permanent home in the United States came those who had no intention to stay, and 7millin people arrived while about 2 million departed. About a quarter of all Italian immigrants, for exanmle, eventually returned to Italy for good. They even had an affectionate nickname, “uccelli di passaggio,” birds of passage.Today, we are much more rigid about immigrants. We divide nemcomers into two categories: legal or illegal, good or bad. We hail them as Americans in the making, or our broken immigrantion system and the long political paralysis over how to fix it. We don’t need more categories, but we need to change the way we think about categories. We need to look beyond strick definitions of legal and illegal. To start, we can recognize the new birds of passage, those living and thriving in the gray areas. We might then begin to solve our immigration challenges.Crop pickers, violinists, construction workers, entrepreneurs, engineers, home health-care aides and physicists are among today’s birds of passage. They are energetic participants in a global economy driven by the flow of work, money and ideas .They prefer to come and go as opportunity calls them , They can manage to have a job in one place and a family in another.With or without permission, they straddle laws, jurisdictions and identities with ease. We need them to imagine the United States as a place where they can be productive for a while without committing themselves to staying forever. We need them to feel that home can be both here and there and that they can belong to two nations honorably.Accommodating this new world of people in motion will require new attitudes on both sides of the immigration battle .Looking beyond the culture war logic of right or wrong means opening up the middle ground and understanding that managing immigration today requires multiple paths and multiple outcomes. Including some that are not easy to accomplish legally in the existing system.26 “Birds of passage”refers to those who____[A] immigrate across the Atlantic.[B] leave their home countries for good.[C] stay in a foregin temporaily.[D] find permanent jobs overseas.27 It is implied in paragraph 2 that the current immigration stystem in the US____[A] needs new immigrant categories.[B] has loosened control over immigrants.[C] should be adopted to meet challenges.[D] has been fixeed via political means.28 According to the author, today’s birds of passage want___[A] fiancial incentives.[B] a global recognition.[C] opportunities to get regular jobs.[D] the freedom to stay and leave.29 The author suggests that the birds of passage today should be treated __[A] as faithful partners.[B] with economic favors.[C] with regal tolerance.[D] as mighty rivals.30 选出最适合文章的标题[A] come and go: big mistake.[B] living and thriving : great risk.[C] with or without : great risk.[D] legal or illegal: big mistake.Text 3Scientists have found that although we are prone to snap overreactions, if we take a moment and think about how we are likely to react, we can reduce or even eliminate the negative effects of our quick, hard-wired responses.Snap decisions can be important defense mechanisms; if we are judging whether someone is dangerous, our brains and bodies are hard-wired to react very quickly, within milliseconds. But weneed more time to assess other factors. To accurately tell whether someone is sociable, studies show, we need at least a minute, preferably five. It takes a while to judge complex aspects of personality, like neuroticism or open-mindedness.But snap decisions in reaction to rapid stimuli aren’t exclusive to the interpersonal realm. Psychologists at the University of Toronto found that viewing a fast-food logo for just a few milliseconds primes us to read 20 percent faster, even though reading has little to do with eating. We unconsciously associate fast food with speed and impatience and carry those impulses into whatever else we’re doing, Subjects exposed to fast-food flashes also tend to think a musical piece lasts too long.Y et we can reverse such influences. If we know we will overreact to consumer products or housing options when we see a happy face (one reason good sales representatives and real estate agents are always smiling), we can take a moment before buying. If we know female job screeners are more likely to reject attractive female applicants, we can help screeners understand their biases-or hire outside screeners.John Gottman, the marriage expert, explains that we quickly “thin slice”information reliably only after we ground such snap reactions in “thick sliced”long-term study. When Dr. Gottman really wants to assess whether a couple will stay together, he invites them to his island retreat for a muck longer evaluation; two days, not two seconds.Our ability to mute our hard-wired reactions by pausing is what differentiates us from animals: doge can think about the future only intermittently or for a few minutes. But historically we have spent about 12 percent of our days contemplating the longer term. Although technology might change the way we react, it hasn’t changed our nature. We still have the imaginative capacity to rise above temptation and reverse the high-speed trend.31. The time needed in making decisions may____.[A] vary according to the urgency of the situation[B] prove the complexity of our brain reaction[C] depend on the importance of the assessment[D] predetermine the accuracy of our judgment32. Our reaction to a fast-food logo shows that snao decisions____.[A] can be associative[B] are not unconscious[C] can be dangerous[D] are not impulsive33. Toreverse the negative influences of snap decisions,we should____.[A] trust our first impression[B] do as people usually do[C] think before we act[D] ask for expert advice34. John Gottman says that reliable snap reaction are based on____.[A] critical assessment[B]‘‘thin sliced ’’study[C] sensible explanation[D] adequate information35. The author’s attitude toward reversing the high-speed trend is____.[A] tolerant[B] uncertain[C] optimistic[D] doubtfulText 4Europe is not a gender-equality heaven.In particular, the corporate workplace will never be completely family—friendly until women are part of senior management decisions,and Europe,s top corporate-governance positions remain overwhelmingly male .indeed,women hold only 14 percent of positions on Europe corporate boards.The Europe Union is now considering legislation to compel corporate boards to maintain acertain proportion of women-up to 60 percent.This proposed mandate was born of frustration. Last year, Europe Commission Vice President Viviane Reding issued a call to voluntary action. Reding invited corporations to sign up for gender balance goal of 40 percent female board membership. But her appeal was considered a failure: only 24 companies took it up.Do we need quotas to ensure that women can continue to climb the corporate Ladder fairy as they balance work and family?“Personally, I don’t like quotas,”Reding said recently. “But i like what the quotas do.”Quotas get action: they “open the way to equality and they break through the glass ceiling,”according to Reding, a result seen in France and other countries with legally binding provisions on placing women in top business positions.I understand Reding’s reluctance-and her frustration. I don’t like quotas either; they run counter to my belief in meritocracy, government by the capable. Bur, when one considers the obstacles to achieving the meritocratic ideal, it does look as if a fairer world must be temporarily ordered.After all, four decades of evidence has now shown that corporations in Europe as the US are evading the meritocratic hiring and promotion of women to top position—no matter how much “soft pressure ”is put upon them. When women do break through to the summit of corporate power--as, for example, Sheryl Sandberg recently did at Facebook—they attract massive attention precisely because they remain the exception to the rule.If appropriate pubic policies were in place to help all women---whether CEOs or their children’s caregivers--and all families, Sandberg would be no more newsworthy than any other highly capable person living in a more just society.36. In the European corporate workplace, generally_____.[A] women take the lead[B] men have the final say[C] corporate governance is overwhelmed[D] senior management is family-friendly37. The European Union’s intended legislation is ________.[A] a reflection of gender balance[B] a reluctant choice[C] a response to Reding’s call[D] a voluntary action38. According ti Reding, quotas may help women ______.[A] get top business positions[B] see through the glass ceiling[C] balance work and family[D] anticipate legal results39. The author’s attitude toward Reding’s appeal is one of _________.[A] skepticism[B] objectiveness[C] indifference[D] approval40. Women entering top management become headlines due to the lack of ______.[A] more social justice[B] massive media attention[C] suitable public policies[D] greater “soft pressure”Part BDirections:Y ou are going to read a list of headings and a text. Choose the most suitable heading from the list A-F for each numbered paragraph (41-45).Mark your answers on ANSWER SHEET1. (10 points)[A] Live like a peasant[B] Balance your diet[C] Shopkeepers are your friends[D] Remember to treat yourself[E] Stick to what you need[F] Planning is evervthing[G] Waste not, want notThe hugely popular blog the Skint Foodie chronicles how Tony balances his love of good food with living on benefits. After bills, Tony has ?60 a week to spend, ?40 of which goes on food, but 10 years ago he was earning ?130,000 a I year working in corporate communications and eating at London's betft restaurants'" at least twice a week. Then his marriage failed, his career burned out and his drinking became serious. "The community mental health team saved my life. And I felt like that again, to a certain degree, when people responded to the blog so well. It gave me the validation and confidence that I'd lost. But it's still a day-by-day thing." Now he's living in a council flat and fielding offers from literary agents. He's feeling positive, but he'll carry on blogging - not about eating as cheaply as you can - "there are so many people in a much worse state, with barely any money to spend on food" - but eating well on a budget. Here's his advice for economical foodies.41._____________________Impulsive spending isn't an option, so plan your week's menu in advance, making shopping lists for your ingredients in their exact quantities. I have an Excel template for a week of breakfast, lunch and dinner. Stop laughing: it's not just cost effective but helps you balance your diet. It's also a good idea to shop daily instead of weekly, because, being-human, you'll sometimes change your mind about what you fancy.42____________________________________________________________This is where supermarkets and thci; anonymity come in handy. With them,there's not the same embarrassment as when buying one carrot in a little greengrocer. And if you plan properly, you'll know that you only need, say, 350g of shin of beef and six rashers of bacon, not whatever weight is pre-packed in the supermarket chiller.43_________Y ou may proudly claim to only have frozen peas in the freezer - that's not good enough. Mine is filled with leftovers, bread, stock, meat and fish. Planning ahead should eliminate wastage, but if you have surplus vegetables you'll do a vegetable soup, and all fruits threatening to "go off' will be cooked or juiced.44___________________________________Everyone says this, but it really is a top tip for frugal eaters. Shop at butchers,delis and fish-sellers regularly, even for small things, and be super friendly. Soon you'll feel comfortable asking if they've any knuckles of ham for soups and stews,or beef bones, chicken carcasses and fish heads for stock which, more often than not, Theyil let you have for free.45__________________Y ou won't be eating out a lot, but save your pennies and once every fewmonths treat yourself to a set lunch at a good restaurant - ?1.75 a week for three months gives you ?21 - more than" enough for a three-course lunch atMichelin-starred Arbutus. It's ?16.95 there - or ?12.99 for a large pizza from Domino's: I know which I'd rather eat.Section III TranslationDirections:Translate the following text from English into Chinese. Write your translation on ANSWER SHEET 2. (15 points)I can pick a date from the past 53 years and know instantly where I was , what happened in the news and even the day of the week. I’ve been able to do this since I was four.I never feel overwhelmed with the amount of information my brain absorbs my mind seems to be able to cope and the information is stored away reatly. When I think of a sad memory, I do what everyone does- try to put it to one side. I don’t think it’s harder for me just because my memory is clearer. Powerful memory doesn’t make my emotions any more acture or vivid. I can recall the day my grandfather died and the sadness I felt when we went to the hosptibal the day before. I also remember that the musical paly Hamopened on the Broadway on the same day- they both just pop into my mind in the same way.47 Writingsuppose your class is to hold a charity sale for kids in need of help. write your classmates an email to1) inform them about the details and2)encourage them to participate 100 words use LiMing.Don't write your address.48 Write an essay based on the following chart in your writing, you should(1)interpret the chart ,and(2)give your commentsY ou should write about 150 words.1．【答案】A（However）【解析】空前作者讲到“鉴于电子货币的优势,你也许会认为,我们将快速步入非现金社会,实现完全电子支付。

会计英语基础试题及答案一、单项选择题（每题2分，共20分）1. The term "accounting" refers to:A. The process of recording, summarizing, analyzing, and interpreting financial informationB. The science of cookingC. The study of plantsD. The practice of law答案：A2. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll Report答案：D3. The process of identifying, measuring, and communicating economic information is known as:A. AuditingB. BudgetingC. AccountingD. Taxation答案：C4. What is the purpose of an income statement?A. To show the financial position of a company at a specific point in timeB. To show the changes in equity of a company over a period of timeC. To show the results of a company's operations over a period of timeD. To show the cash inflows and outflows of a company over a period of time答案：C5. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Liabilities - Equity = AssetsD. Equity - Assets = Liabilities答案：A6. Which of the following is an example of a tangible asset?A. GoodwillB. PatentsC. MachineryD. Trademarks答案：C7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions in two different accountsB. Recording transactions in two different ledgersC. Recording each transaction with a corresponding debit and creditD. Recording each transaction with a corresponding increase and decrease答案：C8. The accounting principle that requires companies to match expenses with revenues in the same period is known as:A. The matching principleB. The accrual basis of accountingC. The cash basis of accountingD. The historical cost principle答案：A9. What is the purpose of depreciation?A. To increase the value of an assetB. To reduce the value of an asset over timeC. To dispose of an assetD. To sell an asset答案：B10. The process of adjusting the accounts at the end of an accounting period to ensure they reflect the actual financial position of the company is called:A. Closing the booksB. Adjusting entriesC. AuditingD. Budgeting答案：B二、多项选择题（每题3分，共15分）1. Which of the following are considered current assets? (Choose all that apply)A. CashB. Accounts ReceivableC. InventoryD. Land答案：A, B, C2. The following are examples of liabilities except:A. Accounts PayableB. Bonds PayableC. Common StockD. Long-term Debt答案：C3. The accrual basis of accounting is different from the cash basis of accounting in that it:A. Recognizes revenues when cash is receivedB. Recognizes revenues when earnedC. Recognizes expenses when cash is paidD. Recognizes expenses when incurred答案：B, D4. Which of the following are considered as equity accounts? (Choose all that apply)A. Retained EarningsB. Common StockC. DividendsD. Treasury Stock答案：A, B, D5. The following are examples of adjusting entries except:A. Accrued RevenueB. Accrued ExpensesC. Prepaid ExpensesD. Depreciation Expense答案：C三、填空题（每题2分，共20分）1. The basic accounting equation is _______ = _______ +_______.答案：Assets, Liabilities, Equity2. The two main types of business entities are _______ and_______.答案：Sole Proprietorship, Corporation3. The process of preparing financial statements is known as _______.答案：Accounting Cycle4. The term used to describe the cost of an asset is _______.答案：Historical Cost5. The accounting principle that requires companies to provide full disclosure in financial reports is known as_______.答案：Full Disclosure Principle6. The _______ statement shows the changes in equity of a company over a period of time.答案：Statement of Changes in Equity7. The _______ statement shows the cash inflows and outflows of a company over a period of time.答案：Cash Flow Statement8. The process of determining the value of an asset is called _______.答案：Valuation9. The _______ principle states that a company should not anticipate revenues or expenses before they are earned or incurred.答案：Cons。

3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。

Financial assets available for sale.一、以公允价值计量且其变动计入当期损益的金融资产Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。

Financial assets at fair value through profit or loss could be further divided into financial assets held for trading and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.金融资产满足下列条件之一的，应当划分为交易性金融资产：It should be classified as financial asset held for trading if one of the following conditions is met:（1）取得该金融资产的目的，主要是为了近期内出售。

The purpose of obtaining financial assets is to sell recently.（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。

英语专业培养方案（050201）（English）一、培养目标本专业培养适应21世纪社会发展需要的具有良好的道德品质、扎实的英语基本功和专业知识与能力，掌握相关专业知识，适合我国对外交流、国家与地方经济社会发展、各类涉外行业、英语教育等需要的具有一定的创新精神和较强实践能力的应用型高级专门人才。

二、毕业要求1．具有正确的世界观、人生观和价值观，良好的道德品质和社会责任感；2．具有中国情怀与国际视野，熟悉中国语言文化知识；3．具有人文与科学素养，掌握人文社会科学与自然科学基础知识；4．熟练掌握英语语言知识，具有较强的英语运用能力；5．掌握国别与区域知识，具有跨文化能力；6．掌握英语文学知识，具有文学赏析能力；7．具有一定的思辨能力、研究能力和自主学习能力；8．具有较强的实践能力和创新能力；9．具有一定的信息技术应用能力；10．具备合作精神。

三、主干学科外国语言文学四、学制四年五、授予学位文学学士学位六、核心课程综合英语、英语视听说、英语阅读、英语写作、跨文化交际、英汉/汉英笔译、高级英语、英汉/汉英口译、英语文学导论、语言学导论七、课程和环节的总体框架图课程教学体系（图表）：实践教学体系（图表）：八、全校性课外活动和社会实践、课外创新创业活动及全校公共选修课全校性课外活动和社会实践毕业最低要求2学分，课外创新创业活动毕业最低要求2学分。

具体按《辽宁科技大学“第二课堂成绩单”制度实施办法（试行）》执行。

由校团委统一出具第二课堂成绩单。

全校公共选修课毕业最低要求4学分（或雅思成绩6.0分及以上）。

九、附录表一英语专业课程设置及学时分配表表一英语专业选修课程设置及学时分配表表二英语专业集中性实践教学环节计划表表三英语专业教学进程⊙公益劳动∴考试★军训+入学及安全/毕业教育■计算机技能实训。

106家MPAcc 院校 2013年 全日制MPAcc 招生简章2013年全日制、双证会计硕士（MPAcc）专业学位招生简章、计划招生人数、复试分数线（106家、110所，两地招生按2所统计，按省市区排序；表中18[2012]，表示2012年招收18人）序号省市单位代码招生简章（点击） 计划招生人数 2012年复试分数线 备注1 10001 北京大学 / / 210002 中国人民大学90（含推免14）北京230/60/120 苏州220/60/120 全日制60（本部25、苏州35），在职30310003 清华大学 1（不含报送推免）220/60/140410004 北京交通大学 35 215/41/82全日制15人，在职20人510007 北京理工大学 13 203/50/100610008 北京科技大学 12 199/41/822012年推免4人710011 北京工商大学 24（含推免6） 204/53/130 810022 北京林业大学 8 189/41/82不招收同等学力 910034 中央财经大学 120 应届216/41/82 往届182/41/82 1010036 对外经济贸易大学 50～100 210/41/82 在职班视考生情况开设1110038 首都经济贸易大学 30 183/41/82 学制2年，全程学费1万1210079 华北电力大学（北京） 14 189/50/120 学费8000元/年1310290 中国矿业大学（北京） 15（含推免5） 150/41/821411414 中国石油大学（北京） 50 193/60/120 1511415 中国地质大学（北京） 18（2012年） 190/41/821680401 北京国家会计学院 50（10） 200/50/120 实际推免17北京市（17所）81601 财政部财科所 42（含推免6） 205/41/82 审计硕士202/41/82 1810055 南开大学 55（2012年） 175/50 仍仅面向在职考生1910056 天津大学 / / 2010069 天津商业大学 32(2012年） 150/41/8221天津市（4所）10070 天津财经大学100(2012年实招）190/41/82 全日制，学制2年学费3万 2210075 河北大学 10（含推免2）194/41/82 全日制，学制2年 2310079 华北电力大学（保定） 6 169/50/120 录取最低分169 24河北省（3所）11832 河北经贸大学 40（含推免2）186/41/82学制2年25 山西省 10125 山西财经大学 150（含推免4）173/41/82 学制2年26 内蒙古 10126 内蒙古大学 30(含推免4） 140/36/7227 10140 辽宁大学 35（含推免11）186/41/82 2810141 大连理工大学 / /2910142 沈阳工业大学 20(含推免3） 150/41/82 含推免3人30 10145 东北大学 13（2012年实招）190/55/12031 辽宁省（5所）10173 东北财经大学 154 204/41/823210183 吉林大学 / 215/60/1203310200 东北师范大学 不详 160/41/82 全程学费2.4万34 吉林省（3所）10207 吉林财经大学 90 160/41/82 35 10213 哈尔滨工业大学 20 190/50 3610223 黑龙江八一农垦大学 12 150/41/82 3710225 东北林业大学 20（含推免8）199/41/82 不招收同等学力 38黑龙江省（4所） 10240 哈尔滨商业大学 50 150/41/82须会计审计相关学习经历 39 10246 复旦大学 / / 4010247 同济大学 18（2012年） 220/70/14541 10248 上海交通大学 30（含推免20）215/60/1204210251 华东理工大学 35 183/41/82 业余制学习43 10272 上海财经大学 50（推免20）224/60/120 44 10280 上海大学 35 190/41/82 全程学费2.5万45 上海市 （7所） 80402 上海国家会计学院 60(含推免6）187/55/110 46 10284 南京大学 40 219/60 47 10285 苏州大学 30（2012年）150/41/8248 10286 东南大学 不详 208/55 招生人数根据上线情况确定49 10287 南京航空航天大学 不详 185/45/100 学制2.全程学费2.55010288 南京理工大学 不详 205/50/110 招生人数根据上线情况确定51 10289 江苏科技大学 15 186/41/8252 10290 中国矿业大学（徐州） 23 189/41/82 53 10294 河海大学 25（推免2人） 194/41/82 54 10299 江苏大学 46（推免3人） 156/41/8255 10307 南京农业大学 25（2012年） 150/41/82 2012年招生中10人推免56 江苏省（11所）10327 南京财经大学 40左右 205/41/825710335 浙江大学 20（含推免14）210/70/11058 10336 杭州电子科技大学 不详 175/41/825910353 浙江工商大学 62 188/45/120 学制2.5年，全日制教学60 浙江省（4所） 11482 浙江财经学院 30 197/41/82 6110357 安徽大学 80(暂定） 150/41/82 62 10359 合肥工业大学 31（推免17人）175/41/82 63 安徽省（4所） 10360 安徽工业大学30(推免7）151/41/8264 10378 安徽财经大学 60(含推免15） 158/41/826510384 厦门大学 10左右 2012年未招生 全程学费3.3万 6610386 福州大学 25 168/41/82 67福建省（3所）80403 厦门国家会计学院 50(含推免10）194/55/12068 10404 华东交通大学 70 150/41/8269江西省（2所） 10421 江西财经大学 130(实招）187/41/82 英（二）/日/俄 70 10422 山东大学 16 210/60/120 71 10423 中国海洋大学 70 211/41/82 全日制30、在职40人7210425 中国石油大学(华东) 20 192/41/827310429 青岛理工大学 22(含推免2）186/41/82 74 10434 山东农业大学 20 复试名单75山东省（7所）10456 山东财经大学 35 209/41/8276 10475 河南大学 35(含推免10）168/41/8277河南省（2所） 10484 河南财经政法大学 40 186/41/82 78 10486 武汉大学 79（2012年） 195/60 请咨询招生单位 7910487 华中科技大学 73（2012年） 185/50/110 即将更新 80 10491 中国地质大学（武汉） 20（含推免9）153/41/82 52(2012年实招） 8110497 武汉理工大学 不详 180/59/118 请咨询招生单位 82 10520 中南财经政法大学 120(含在职70）211/41/82 全日制50，非全日制70 83 湖北省（6所） 11600 湖北经济学院 31 205（ 全部调剂）8410530 湘潭大学 25 应届195/64/12885 10532 湖南大学 65 215/50/100 8610533 中南大学 30 190/50 87 湖南省（4所） 10536 长沙理工大学 60（含推免） 185/41/828810558 中山大学全日制30 (含推免19） 200/50/110 全日制约30、在职约40 8910559 暨南大学 100 190/55/110 全日制/在职各50 9010561 华南理工大学 70 脱产190/50 全日制30、在职40人 91广东省（4所） 10590 深圳大学 95（在职）150/41/82仅在职学习，周末授课9211611 重庆大学 / /9310635 西南大学 40（在职）150/41/82 寒、暑假或双休和节假日 94重庆市（3所）11660 重庆理工大学 45 150/41/82 9510610 四川大学 10(推免5) 190/50 9610613 西南交通大学 31(2012年）150/41/82 97四川省（3所）10651 西南财经大学 150 205/41/82 9810673 云南大学 50 MPAcc 复试名单 9910689 云南财经大学 34（2012年） 145/36/72 100云南省（3所）10691 云南民族大学 30（2012）140/36/72 请咨询招生单位 101陕西省（410698 西安交通大学 /210/68/120102 10700 西安理工大学 25 150/41/82 2012年实招150余名（含调剂生），其中推免7人103 10705 西安石油大学 40 拟录取名单104所）10710 长安大学 14(含推免7） 190/41/82 招生人数根据上线情况确定10510730 兰州大学 13(2012年、推免8)195/60/12010610731 兰州理工大学 30 140/36/72 107甘肃省（3所）10741 兰州商学院 17154/37/72108 10759 石河子大学 25（含推免4人 ）150/41/82 109 新疆区（2所） 10766 新疆财经大学 30 140/36/72110 广西11548 广西财经学院30193/36/72（调剂） 2012年全部系调剂注：2012年全国硕士研究生招生(管理类专业学位类)国家线：A 区总分150/英语41/综合82；B 区总分140/英语36/综合72。

2013年会计硕士联考英语练习题及答案2013年会计硕士联考英语强化练习及答案1．He insisted that the meeting____________ till next Monday.A．be put offB．was put offC．is put offD．would be put off2．The customers should ____________their orders by phone or email.A．reformB．confirmC．affirmD．inform3．Many new difficulties ____________when they began to carry out the plan.A．aroseB．was arisenC．was arisingD．is arisen答案：1．A。

insist意为“坚持”，要求后面从句一般用虚拟语气，（考试大）谓语动词用should+动词原形，should常省略。

另外注意insist 还有另外一层含义，即“坚持认为，坚持说”，此时后面从句一般不用虚拟语气，用陈述语气。

译文：他坚持要求将会议推迟到下周。

2．B．本题指确认定单，应选B选项。

A选项指“改革”；C 选项指“证实，断言”；D选项指“通知”。

译文：顾客应通过电话或电子邮件的方式确认定单。

3．A。

arise意为“出现，发生”，为不及物动词，故应用主动形式。

另外本句不是表示进行，arise也不用于进行时态。

故答案为A选项。

译文：他们开始执行该计划以后，又出现了许多新的困难。

1. It is _____ that terrorism is a great threat to world peace.A. widely acceptedB. widely acceptingC. wide acceptedD. wide accepting2. The house built of stone lasts longer than _____ built ofwood.A. the oneB. oneC. thatD. its3. This kind of cloth _____ well.A. washesB. washC. is washedD. is washing4. It was dark and cold. They had to find a house _____ and some wood _____.A. to stay in …to make a fire withB. to stay …to make a fire withC. to stay in …to make a fireD. to stay …to make a fire5. _____ you dislike ancient buildings, Warrick Castle is worth a visit.A. AsB. IfC. Even ifD. Now that答案：1. A。