会计学大学专业英语教材

会计专业读的英语书1. "Accounting for Managers: Interpreting Accounting Information for Decision Making" by Robert N. Anthony and Leslie K. Breitner：这本书是一本经典的会计入门教材，用通俗易懂的方式解释了会计基本概念和财务报表分析，适合初学者阅读。

2. "Financial Accounting: An Introduction to Concepts, Methods, and Uses" by Robert F. Meigs and Walter B. Meigs：这本书涵盖了财务会计的基本概念和原则，以及财务报表的编制和分析，是一本广泛使用的会计教材。

3. "Intermediate Accounting" by Donald E. Kieso, Jerry J. Weygandt, and TerryD. Warfield：这是一本中级会计教材，深入探讨了财务会计的各个方面，包括资产、负债、所有者权益、收入和费用等。

4. "Cost Accounting: A Managerial Emphasis" by Charles T. Horngren, Srikant M. Datar, and George Foster：这本书专注于成本会计，介绍了成本核算、成本分析和成本管理的概念和方法。

5. "Advanced Accounting" by Floyd A. Beams, Joseph H. Anthony, Kenneth R. Peach, and Michael F. Ragatz：这本书是高级会计的教材，涵盖了复杂的会计议题，如合并报表、合伙企业会计和国际会计等。

《专业英语》（会计学、财务管理专业）课程简介、教学要求、教学内容和学时分配一、课程简介（1）本课程在人才培养过程（培养计划）中的地位及作用本课程是会计学、财务管理专业的选修课程。

对于会计学、财务管理专业的学生而言，专业英语水平和应用能力的修养不仅仅是文化素质的主要部分，在很大程度上也是个人综合素质能力的补充、延伸，视野的拓宽。

本课程的任务主要是通过学习原版英文基本专业知识，培养学生独立阅读与本专业相关的英文论文和相应的写作能力。

（2）本课程支撑相关专业毕业要求的指标点:《专业英语》支撑会计学专业毕业要求的指标点是：1.具有良好人际关系和团队合作精神，具备较强的语言与文字沟通、文献检索和资料查询等信息获取能力。

2.掌握并运用高等数学、统计学、外语和计算机方面的知识技能，以及必要的信息技术知识。

《专业英语》支撑财务管理专业毕业要求的指标点是：1.具有良好人际关系和团队合作精神，具备较强的语言与文字沟通、及文献检索和资料查询等信息获取能力。

2.掌握计算机应用技术和一门外语，能熟练运用常用的办公软件。

3.熟悉我国财务管理工作的政策、法规以及国际惯例与规则。

二、教学基本要求本课程的教学要求是把财会知识和英语融为一体，使本专业学生了解最新的国际财会动态、全面提高自身的专业英语水平、扩充专业词汇、提高阅读速度的要求，近而达到准确而迅速地筛选所需信息的水平。

同时，本课程还通过一系列的专业技能训练，培养和强化学生的涉外业务英语交际能力，从而使之具备复合型人才的要求。

1.听力要求：能听懂涉及专业知识的学术报告、专题讲座等，并能理解其中立柱的事实或饮食的较为抽象的概念。

2.口语要求：能在学术会议或专业交流中较为自如地表达自己的观点和看法。

3.阅读要求：能较为顺利地阅读所学专业的英语文献和资料。

4.写作要求：能撰写专业文章摘要，能写简短的专业报告和论文。

5.翻译要求：能借助词典翻译所学专业的文献资料和英语国家报刊上有一定难度的科普、文化、评论等文章。

大学初级会计英语教材推荐在大学学习会计专业时，学生通常需要学习一门叫做会计英语的课程。

这门课程旨在帮助学生掌握会计专业所需的英语词汇和表达方式。

选择一本好的会计英语教材对学生的学习至关重要。

在本文中，我将向大家推荐几本适合大学初级会计英语学习的教材。

1. "Financial English for Accounting" by Emily R. Harding这本教材是为那些想要学习会计英语基础知识的学生而设计的。

它涵盖了会计初级课程中最常用的英语词汇和短语。

这本教材的优点之一是它提供了大量的例句和案例分析，帮助学生理解这些词汇和短语在实际会计环境中的应用。

此外，它还包含了练习题和听力材料，帮助学生巩固所学知识。

2. "English for Accounting" by Janet Hardy-Gould这本教材是一个综合性的会计英语教材，适用于大学初级会计专业学生。

它涵盖了会计基础知识以及相关的商务英语表达。

教材中包含大量的案例研究和实际场景，帮助学生将英语词汇和表达与实际会计工作联系起来。

此外，该教材还提供了听力和口语练习，以帮助学生提高听说能力。

3. "Accounting English" by Reshan Richards这本教材着重于会计英语的语法和写作技巧，适合那些希望提高会计英语写作能力的学生。

教材中包含了多种不同类型的写作任务，如汇报书、财务报告、审计报告等，让学生通过实践来提高写作技巧。

同时，教材还提供了专门的语法部分，帮助学生理解并掌握会计英语中常用的语法结构。

4. "English for Accountancy in Higher Education Studies" by Evan Frendo这本教材专门为那些在高等教育学习会计的学生设计。

它涵盖了会计专业学生所需的基础知识和进阶技能。

新世纪会计学专业精品教材国家级双语教学示范课程会计专业英语教程（第三版）章后习题答案马建威编著东北财经大学出版社大连ContentsChapter 1 (3)Chapter 2 (5)Chapter 3 (7)Chapter 4 (10)Chapter 5 (12)Chapter 6 (14)Chapter 7 (17)Chapter 8 (19)Chapter 9 (22)Chapter 10 (25)Chapter 11 (26)Chapter 12 (28)Chapter 13 (29)Chapter 14 (30)Chapter 15 (32)Chapter 16 (34)Chapter 11. True or false1.1 T1.2 T1.3 T1.4 T1.5 F1.6 F1.7 F1.8 F1.9 F2. Short answer questions2.1 Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.2.2 The simplest answer to this question is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.2.3 A set of financial statements consists of four related accounting reports that summarize in a few pages the financial resources, obligations, profitability, and cash transactions of a business. A complete set of financial statements includes: A balance sheet, an income statement, a statement of owner s’ equity and a statement of cash flow.2.4 There are several objectives of financial reporting. The Financial Accounting Standards Board (FASB) concluded that the objectives of the financial reporting are to provide information that:is useful to those making investment and credit decisions;is helpful in assessing future cash flows; andidentifies the economic resources (assets), the claims to those resources(liabilities), and the changes in those resources and claims.2.5 Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out. Using accrual-basis accounting, receivables and payables are recognized when a sale is agreed to, even though no cash has been received or paid out as yet.3. Problem solvingA L OE(a) + +(b) + +(c) - -(d) + +(e) - -(f) +,-(g) - -(h) + +(i) - -(j) +,-(k) - -(l) - -(m) + -(n) - -(o) +,-4. Case studyOmitted.Chapter 21. True or false1.1 T1.2 F1.3 F1.4 T1.5 F1.6 F1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 An internal control system refers to the policies and procedures designed to protect the firm's assets and to ensure reliable accounting. It also should promote efficient operations and urge employees to comply with company policies. Internal control systems can help prevent losses, help mangers plan operations, and monitor company and employer performance.2.2 A bank reconciliation is a report explaining any differences between the balance according to a depositor's records and the balance on the company's bank statement. The reconciliation procedure examines the differences based on the information available to the company and adjusts for the differences. It also serves as a format for the discovery and correction of errors.2.3 The net method assumes that a firm will take all cash discounts offered for prompt payment. Any discounts missed are recorded in a discounts lost account. Discounts lost is considered to be an operating expense, and to be a record of presumed inefficiencies in managing cash (of course, further analysis may reveal that the discounts lost reflect purchase discounts at unfavorable terms). The net method of accounting for purchases is used to assist in the internal control function.2.4 Accounts receivable arise from credit sales to customers. Accounts receivable are reported at their realizable value, which is their total amount less an estimate for the amount of uncollectible accounts. Accounts receivable are also recorded into an accounts receivable subsidiary ledger that separately lists amounts owed by individual customers.2.5 A company’s receivables are normally converted to cash as the customers pay off their accounts. However, there are at least three options available to a company that wishes to convert its receivables before they are at least due. First a company can sell the receivables to a factor. Second, a company can use its receivables as collateral for a loan. Third, a company can discount the receivables to a bank in return for cash.3. Problem solvingYear 1: ($49,000/$285,000) ×365 = 63 daysYear 2: ($85,000/$575,000) ×365 = 54 daysThe decrease of 9 days means that this company has improved its management of receivables and its liquidity position.4. Case studyOn December 31, of the current year, a company's unadjusted trial balance revealed the following: Accounts receivable of $185,600; Sales Revenue of $1,280,000; (75% were on credit), and Allowance for Doubtful Accounts of $1,600 (credit balance).Chapter 31. True or false1.1 F1.2 T1.3 T1.4 T1.5 F1.6 F1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 Merchandise inventory consists of goods owned by a company and held for resale. Three special cases involving ownership decisions are goods in transit, consigned goods, and damaged goods. Goods in transit are included in the inventory of the company that owns the goods. Consigned goods are included in the inventory of the consignor. Damaged goods are valued at net realizable value.2.2 The specific identification method exactly identifies the costs of the inventory items sold. The weighted average method smoothes out changes in costs by ―averaging‖ inventory costs. However, LIFO and FIFO provide different amounts in periods of rising or falling costs. For example, in periods of rising costs, LIFO provides a lower income and thus lower taxes. In periods of falling costs, LIFO provides a higher income and thus higher taxes. FIFO calculations provide both higher income and taxes in periods of rising costs and lower income and taxes in periods of declining costs.2.3 An inventory error causes misstatements in cost of good sold, gross profit, net income, current assets, and equity. It also causes misstatements in the next period's cost of goods sold and net income. However, the inventory error is said to be self-correcting because the error in the first period is offset by the error in the second period.2.4 A merchandiser's ability to pay its short term obligations depends, among other factors, on how quickly it sells its merchandise inventory. The inventory turnover ratio reveals how many times a company turns over (sells) its inventory during a period. A low ratio compared to competitors suggests the company may be holding more inventory than necessary to support its sales volume. On the other hand, a ratio that is too high compared to competitors may suggest that the inventory level is too low and customers may have to back order merchandise.The days' sales in inventory ratio helps to better interpret inventory turnover. It can be interpreted as the number of days one can sell from inventory if no new items are purchased, and can be viewed as a measure of the buffer against out-of-stock inventory.2.5 The retail method is generally used to prepare interim statements. It uses the cost to retail ratio to give an estimated ending inventory at cost. The gross profit method is typically used to reconstruct the value of lost, stolen, or destroyed inventory. It uses the (historical) gross profit ratio to estimate cost of goods sold and the value of ending inventory.3. Problem solving(1)(2)4. Case study(2) LCM, applied separately to each product = $3,470Chapter 41. True or false1.1 F1.2 F1.3 T1.4 F1.5 F1.6 T1.7 F1.8 T1.9 T1.10 T2. Short answer questions2.1 The cost of plant and equipment includes all expenditures reasonable and necessary in acquiring an asset and placing it in a position and condition for use in the operation of the business. Only reasonable and necessary expenditures should be included.2.2 Depreciation, as the term is used in accounting, is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset. In short, the basic purpose of depreciation is to achieve the matching principle — that is, to offset the revenue of an accounting period with the costs of the goods and services being consumed in the effort to generate that revenue.2.3 The term accelerated depreciation means recognition of relatively large amounts of depreciation in the early years of use and reduced amounts in the later years. This is consistent with the basic accounting concept of matching costs with related revenue. Accelerated depreciation methods have been widely used in income tax returns because they reduce the current year’s tax burden by recognizing a relatively large amount of depreciation expense.2.4 (1) the expected life of the asset; (2) the expected useful life of another asset that is related to the life of the intangible asset, such as the mineral rights that relate to adepleting asset; (3) any legal, regulatory, or contractual provisions that enable renewal or extension of the asset’s legal or contractual life w ithout substantial economic cost;(4) the effects of obsolescence, demand, competition, and other economic factors; and(5) the level of maintenance costs required to obtain the expected future cash flows from the asset.2.5 Intangible assets are separated into three categories to determine whether or not they are amortized, and how they are reviewed for impairment. The three categories are: (1) intangible assets with a finite (limited) life, (2) intangible assets with an indefinite life, and (3) goodwill.3. Problem solving2014 July 1Computer Equipment 2,700Cash 2,700Nov.3 Repairs Expense 140Cash 140Dec.31 Depreciation Expense 275Accumulated Depreciation 275[($2,700 – $500) ÷ 4 × 1/2]2015 Dec.31 Depreciation Expense 550Accumulated Depreciation ($2,200 ÷ 4) 5502016 Jan.1 Computer Equipment 500Cash 5004. Case studyOmitted.Chapter 51. True or false1.1 T1.2 F1.3 F1.4 T1.5 T1.6 T1.7 F1.8 T1.9 F1.10 T2. Short answer questions2.1 For purposes of valuation and reporting at a financial statement date, debt and stock investments are classified into three categories of securities:(1)Trading securities are securities bought and held primarily for sale in the near term to generate income on short-term price differences.(2)Available-for-sale securities are securities that may be sold in the future.(3)Held-to-maturity securities are debt securities that the investor has the intent and ability to hold to maturity.2.2 Corporations purchase investments in debt or stock securities generally for one of three reasons. First, a corporation may have excess cash that it does not need for the immediate purchase of operation assets. Second, some companies such as banks, purchase investments to generate earnings from investment income. Third, some companies invest for strategic purposes.2.3 Reporting the unrealized gain or loss in the stockholders’ equity sections serves two important purposes: (1) it reduces the volatility of net income due to fluctuations in fair value. (2) it informs the financial statement user of the gain or loss that would occur if the securities were sold at fair value.2.4 Short-term investments are securities held by a company that are (1) readilymarketable, and (2) intended to be converted into cash within the next year or operating cycle, whichever is longer. Investments that do not meet both criteria are classified as long-term investments.2.5 Consolidated financial statements present the total assets and liabilities controlled by the parent company. They also present the total revenues and expenses of the subsidiary companies. Consolidated statements are prepared in addition to the financial statements for the parent and individual subsidiary companies.3. Problem solving(1) Jan.1 Stock Investments ..................................................................9,720Cash ....................................................................... 9,720 June 1 Cash (900 × $.50) .. (450)Dividend Revenue (450)Sep.15 Cash ($4,300 – $100) ..........................................................4,200Loss on Sale of Stock Investments (120)Stock Investments .................................................. 4,320[400 × ($9,720 ÷ 900)]Dec.1 Cash (500 × $.50) (250)Dividend Revenue (250)(2) Dividend Revenue is reported under Other Revenues and Gains on the incomestatement. Loss on Sale of Stock Investments is reported under Other Expenses and Losses on the income statement.4. Case studyJan. 2 Debt Investments .................................................................................... 32,000Cash ................................................................................... 32,000July 1 Cash ($30,000 × 10% × 1/2) ................................................................... 1,500Interest Revenue ................................................................ 1,500Chapter 61. True or false1.1 T1.2 F1.3 T1.4 T1.5 T1.6 F1.7 T1.8 T1.9 F1.10 F2. Short answer questions2.1 Current liabilities are obligations that must be paid within one year or within the operating cycle, whichever is longer. Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets (or through the rendering of service). Liabilities that do not meet these conditions are classified as long-term liabilities.2.2 Bonds usually are very long-term notes, maturing in perhaps 30 or 40 years. The bonds are transferable; however, so individual bond-holders may sell their bonds to other investors at any time. Most bonds call for semi-annual interest payments to the bond-holders, with interest computed at a specified contract rate throughout the life of the bond. Thus, investors often describe bonds as ―fixed income‖ investments.2.3 Bonds payable differ from capital stock in several ways. First, bonds payable are a liability; thus, bond-holders are creditors of the corporation, not owners. Bond-holders generally do not have voting rights and do not participate in the earnings of the corporation beyond receiving contractual interest payments. Next, bond interest payments are contractual obligations of the corporation. Dividends, on the other hand, do not become legal obligations of the corporation until they have been formally declared by the board of directors. Finally, bonds have a specific maturing date, upon which the corporation must redeem the bonds at their face amount. Capital stock, onthe other hand, does not have a maturing date and may remain outstanding indefinitely.2.4 A principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible in determining income subject to corporate income taxes. Dividends paid to stockholders, however, are not deductible in computing taxable income.2.5 Bonds are sometimes retired before the maturity date. The principal reason for retiring bonds early is to relieve the issuing corporation of the obligation to make future interest payments. If interest rates decline to the point that a corporation can borrow at an interest rate below that being paid on a particular bond issue, the corporation may benefit from retiring those bonds and issuing new bonds at a lower interest rate.3. Problem solving(1) June 30 Bonds Payable ......................................................400,000Loss on Bond Redemption ...................................40,800Discount on Bonds Payable ............................... 32,800Cash .................................................................... 408,000($400,000 – $367,200 = $32,800)($400,000 × 102% = $408,000)(2) June 30 Bonds Payable ........................................................600,000Discount on Bonds Payable ............................... 10,000Gain on Bond Redemption ................................. 14,000Cash .................................................................... 576,000($600,000 – $590,000 = $10,000)($600,000 × 96% = $576,000)(3) Dec. 31 Bonds Payable ........................................................50,000Common Stock ................................................... 20,000Paid-in Capital in Excess of Par ......................... 30,000($5 × 80 × 50 = $20,000)4. Case studyThe alternative effects on net income and earnings per share are as follows:Issue Stock Issue BondsIncome before interest and taxes $1,500,000 $1,500,000 Interest (10% × $2,500,000) —(250,000) Income before income taxes 1,500,000 1,250,000 Income tax expense (450,000) (375,000) Net income $1,050,000 $ 875,000Outstanding shares 250,000 200,000Earnings per share $4.20 $4.38Net income is higher if the equipment is financed through the issuance of stock. However, earnings per share is lower because of the additional number of shares of common stock that are outstanding.Chapter 71. True or false1.1 T1.2 F1.3 T1.4 F1.5 F1.6 T1.7 F1.8 T1.9 T1.10 F2. Short answer questions2.1 Common stockholders generally have the right to vote at stockholders' meetings, sell or otherwise dispose of their stock, receive the same dividend, if any on each common share, and share in any assets remaining after creditors are paid when and if the corporation is liquidated. Stockholders generally also have a preemptive right, which is the right to purchase their proportional share of any common stock later issued by the corporation.2.2 Stockholders' equity consists of two main parts, paid-in capital and retained earnings. Paid-in capital consists of funds raised by the issuance of stock, either common or preferred. Paid-in capital is the total amount of cash and other assets the corporation receives in exchange for stock. Paid-in capital in excess of par value represents the amount a corporation receives from issuing stock when the market value exceeds the par value of the stock. Retained earnings is the cumulative net income and loss retained by the corporation less any dividends declared.2.3 Stock options are the rights to purchase common stock at a fixed price over a specified period. As the stock's price rises above the fixed price, the option's value increases. As a general rule, stock options motivate managers and employees to (1) focus on company performance, (2) take a long-term perspective, and (3) remain with the company. A stock option is like having an investment with no risk.2.4 The price-earnings ratio of a common stock is computed by dividing the stock's market value per share by its earnings per share. The price-earnings ratio represents the stock market's expectations of a company's future performance. Some analysts view a high PE (greater than 20 to 25, for instance) ratio as an indication that a stock is overvalued. A low ratio (less than 5 to 8) may indicate that a stock is undervalued.2.5 Dividend yield is the ratio of annual cash dividends per share divided by the market value per share of stock. The resulting dividend yield represents the percent of cash return investors receive from an investment in a company's stock. Dividend yield can be used to identify whether a stock is an income stock or a growth stock. Companies that pay large dividends on a regular basis are income stocks. Companies that distribute little or no cash but use the cash to finance expansion are known as growth stocks.3. Problem solving(1)Book value per preferred share:$560,000/5,000 shares = $112 per preferred share(2)Book value per common share:$2,550,000/150,000 shares = $17 per common share4. Case studyChapter 81. True or false1.1 T1.2 F1.3 T1.4 F1.5 T1.6 T1.7 F1.8 F1.9 F1.10 T2. Short answer questions2.1 The basic components of income begin with net sales. Cost of goods sold is subtracted from net sales to get gross profit (also called gross margin). Operating expenses are then subtracted from gross margin to determine net income.2.2 The gross margin ratio is calculated by dividing gross margin (or net sales less cost of goods sold) by net sales. The gross margin ratio measures a firm's profitability in selling its inventory. The gross margin must be large enough to cover operating expenses and provide sufficient net income to the owner(s).2.3 Selling expenses include the expenses of promoting sales by displaying and advertising merchandise, making sales, and delivering goods to customers. General and administrative expenses support a company's overall operations and include expenses related to accounting, human resource management, and financial management. Some expenses can relate to both areas and are allocated between them.2.4 The three important guidelines for revenue recognition include: (1) Revenue is recognized when earned. (2) Assets received from selling products and services do not need to be in cash. (3) Revenue recognized is measured by cash received plus the cash equivalent of other assets received.2.5 Revenues are the gross increases in equity from a company's earnings activities.Expenses are the costs of assets or services used to earn revenues. Net income is the excess of revenues over expenses.3. Problem solving(1)(2) Trico had the more favorable ratio for each year.(3) Unico's gross margin ratio is increasing, while Trico's is decreasing. Moreover, these changes appear significant and warrant further analysis.4. Case studyChapter 91. True or false1.1 F1.2 F1.3 T1.4 F1.5 T1.6 T1.7 T1.8 F1.9 T1.10 T2. Short answer questions2.1 Both stockholders and creditors use financial statement analysis to (1) predict their expected returns and (2) assess the risks associated with those returns.2.2 The analysis of financial data employs various techniques to emphasize the comparative and relative significance of the data presented and to evaluate the position of the firm. Three commonly used tools are as following.Horizontal analysis evaluates a series of financial statement data over a period of time.Vertical analysis evaluates financial statement data by expressing each item in a financial statement as a percent of a base amount.Ratio analysis expresses the relationship among selected items of financial statement data.2.3 For users of financial statements t o determine ―earning power‖ or regular income, the ―irregular‖ items are separately identified on the income statement. Three types of ―irregular‖ items are reported:(1) Discontinued operations.(2) Extraordinary items.(3) Changes in accounting principle.2.4 When two conditions are met (1) management can show that the new principle is preferable to the old principle, and (2) the effects of the change are clearly disclosed in the income statement.2.5 (1) Financial statements contain numerous estimates.(2) Traditional financial statements are based on cost.(3) Companies vary in the generally accepted accounting principles they use.(4) Fiscal year-end data may not be typical off the financial condition during the year.(5) Diversification within a global environment also limits the usefulness of financial analysis.3. Problem solving(1) Current = 1.45:1 ($160,000 ÷ $110,000)(2) Acid-test = 0.77:1 ($85,000 ÷ $110,000)4. Case study(1) Credit salesReceivables turnover = —————————————Average accounts receivable= $5,110,000 ÷ $700,000= 7.3 times365 daysAverage collection period = ——————————Receivables turnover= 365 ÷ 7.3 times= 50 days(2) Inventory turnover = Cost of goods sold ÷ Average inventoryFirst calculate ending inventory.Beginning Inventory $ 482,000+ Purchases 4,146,000– Cost of Goods Sold (4,088,000)*Ending Inventory $ 540,000*Since the gross profit ratio is 20%, the cost of goods sold ratio is 80%.80% × $5,110,000 (net sales) = $4,088,000.Ending Inventory = $540,000 (per above)Average Inventory = ($482,000 + $540,000) ÷ 2 = $511,000Inventory Turnover = $4,088,000 ÷ $511,000 = 8 timesDays to Sell = 365 days ÷ 8 times = 45.6 days(3) Net incomeReturn on common stockholders' equity = —————————————————Average common stockholders' equity =$490,000 ÷ $3,500,000 = 14%Chapter 101. True or false1.1 T1.2 T1.3 T1.4 F1.5 T1.6 T1.7 F1.8 T1.9 F2. Short answer questionsOmitted.3. Problem solving(1) Direct-labor-hour basisOverhead recovery rate＝￡50,000/2000＝￡25 per machine-hour.A ￡25×1500＝￡37500B ￡25×500＝￡12500(2) Machine-hour basisOverhead recovery rate＝￡50,000/1200＝￡41.6667 per machine-hour.A ￡41.6667×800＝￡33333B ￡41.6667×400＝￡166674. Case studyThe relevant costs to be included in the minimum price are:Stock item: A1 ￡6×500=￡3,000B2 ￡8×800=￡6,400We are told that the stock of item A1 is in frequent use and so, if it is used on the contract, it will need to be replaced. We are told the stock of item B2 will never be used by the business unless the contract is undertaken. Thus, if the contract is not undertaken, the only reasonable thing for the business to do is sell the stock. This means that the opportunity cost is ￡8 a unit.Chapter 111. True or false1.1 T1.2 T1.3 F1.4 F1.5 F1.6 T1.7 T1.8 T1.9 F2. Short answer questionsOmitted.3. Problem solvingThe original budget, the flexed budget and the actual are as follows:Budget Actual Flexed budget Output (production and sales) 1,000 units 1050 units 1050 units￡￡￡Sale revenue 100,000 104,300 105,000 Raw materials 40,000 41,200 42,000 Labor 20,000 12,300 21,000 Fixed overheads 20,000 19,400 20,000 Operating profit 20,000 22,400 22,000 Reconciliation of the budgeted and actual operating profits for JulyBudgeted profit 20,000Add favorable variances:Sales volume (22,000－20,000) 2,000Direct materials usage {[(1050×40)－40,500]×￡1} 1,500Direct labor efficiency{[(1050×2.5)－2,600]×￡8} 200Fixed overhead spending (20,000－19,400) 60024,300Less Adverse variances:Sales price variance (105,000－104,300) 700Direct materials price[(40,500×￡1)－41,200] 700Direct labor rate[(2,600×￡8) －21,300] 500Actual profit 22,4004. Case studyPilot Ltd(1)and (2)BudgetActualOriginal FlexedOutput (units)(production and sales)5,000 5,400 5,400￡￡￡Sales revenue 25,000 27,000 26,460Raw materials (7,500) (8,100) (2,700 kg) (8,770) (2,830 kg) Labor (6,250) (6,750) (1,350 hr) 6,885 (1,300 hr) Fixed overheads (6,000) (6,000) (6,350)Operating profit 5,250 6,150 4,455￡Manager accountableSales volume varianceSales price variance Materials usage variance Materials price variance Labor efficiency variance Labor rate variance Fixed overhead variance5250－615027000－26460[(5400×0.5）－2830]×￡3（2830×3）－8770[(5400×0.25)－1300]×￡5(1300×5)－68856000－6350900 (F)(540) (A)(280) (A)(390) (A)(385) (A)250(F)(350) (A)SalesSalesBuyerProductionPersonnelProductionDepends on the natureof the overheadsTotal net variances 795(A) Note: F—favorable; A—adverse.。

东北财经大学会计英语教材会计英语是一门结合会计学和英语学科的学科，它旨在培养学生在会计领域中运用英语进行沟通和交流的能力。

东北财经大学作为中国的顶尖财经大学之一，为学生提供了高质量的会计英语教材，旨在帮助他们全面掌握会计领域中的专业知识和英语技能。

第一部分：基础知识这一部分主要介绍了会计英语的基础知识，包括会计概念、基本会计原则和会计方程等。

学生通过学习这些基础知识，可以建立起对会计领域的整体了解，为后续学习打下坚实的基础。

第二部分：会计准则在这一部分中，学生将学习国际会计准则和中国的会计准则。

他们将了解不同的会计准则对财务报表编制和分析的要求，以及如何根据这些要求进行会计处理和报告。

通过学习会计准则，学生将培养起准确理解和应用会计准则的能力。

第三部分：财务报表这一部分介绍了财务报表的编制和分析。

学生将学习如何准确编制财务报表，包括资产负债表、利润表和现金流量表。

他们还将学习如何分析财务报表，以评估一个企业的经营状况和财务健康程度。

通过学习财务报表，学生将掌握财务信息分析的方法和技巧。

第四部分：国际会计在这一部分中，学生将学习国际会计标准和国际会计体系。

他们将了解国际会计标准的发展背景和应用范围，以及国际会计体系的基本框架和机制。

通过学习国际会计，学生将培养起了解和应对全球会计发展趋势的能力。

第五部分：会计职业发展最后一部分是关于会计职业发展的内容。

学生将了解会计职业的职责和要求，以及在不同领域和不同职位中的就业机会。

他们还将学习如何制定职业规划和提升自身的职业竞争力。

通过学习会计职业发展，学生将为自己未来的职业道路做好准备。

总结：东北财经大学的会计英语教材全面系统地介绍了会计英语的相关知识和技能。

通过学习这些教材，学生将获得扎实的会计基础和英语能力，为他们今后在会计领域的学习和职业发展奠定坚实的基础。

无论是从学科内容的设计还是从教材的语言表达上，东北财经大学的会计英语教材都充分满足了学生的学习需求，帮助他们成为优秀的会计专业人才。

本科自考的书籍前缀本科自考的书籍，可能是指自考本科课程中需要的教材和参考书籍。

具体书籍参考了解自考本科专业课程相关要求，以下是一些常见的自考本科课程及其参考书籍：1. 自考英语专业课程参考书籍：- 《新编大学英语》第三版，外语教学与研究出版社- 《大学英语精读》第二版，外语教学与研究出版社- 《大学英语视听说教程》第二版，外语教学与研究出版社2. 自考法律专业课程参考书籍：- 《民法通则》（2017年修订版），中国法制出版社- 《合同法》（2017年修订版），中国法制出版社- 《刑法》（2015年修订版），中国法制出版社3. 自考教育学专业课程参考书籍：- 《教育心理学》（第二版），高等教育出版社- 《教学设计与评价》（第二版），高等教育出版社- 《教师职业道德与教育伦理》（第二版），高等教育出版社4. 自考会计专业课程参考书籍：- 《会计学原理》（第七版），财经文化出版社- 《中级财务会计》（第二版），财经文化出版社- 《成本会计》（第三版），财经文化出版社以上是一些自考本科课程及其参考书籍，仅供参考。

具体的教材和参考资料还需要以学校和课程具体要求为准。

前缀本科自考的书籍，指的是自考本科课程中需要的教材和参考书籍。

自考本科，是指通过自学自考的方式，学习本科课程，取得本科学位的一种教育形式。

自考本科课程通常分为学前评估和学习阶段两个阶段。

学前评估阶段主要是为了确定学生的基础知识和学习能力，为学生提供适合的课程和教学计划。

学习阶段是通过自学、教材学习、在线学习等形式，进行课程学习。

学习完成后，需要通过考试取得相应的学分和学位。

具体的教材和参考书籍，需要根据自考本科专业课程的相关要求来确定。

以下是一些常见的自考本科课程及其参考书籍：1. 自考英语专业课程参考书籍：- 《新编大学英语》第三版，外语教学与研究出版社。

该书是大学英语教材中比较知名的一本，内容涵盖了听说读写四个方面。

- 《大学英语精读》第二版，外语教学与研究出版社。

各校MPACC复试指定书目表中国人民大学230：专业课笔试（包括财务管理、财务会计、管理会计的内容):人大版第五版《财务会计学》《管理会计学》《财务管理学》清华大学220：复试时专业综合考试内容：综合考试（主要考核对经济管理现象的分析）北京交通大学：会计学:2011年注册会计师考试用书注会考试委员会北京理工大学：笔试科目:1、财务管理；2、审计。

上海财经大学："思想政治、外语及综合能力，不指定参考书目。

复试中加试经济学、会计学科目。

会计学考试内容参考《会计学》（第3版）陈信元主编，上海财经大学出版社。

中央财经大学220：《中级财务会计》王君彩经济科学出版社 (2010.8 第四版)（25%）《成本管理会计》孟焰、刘俊勇高等教育出版社 (2011.5)（25%）《审计学》丁瑞玲、吴溪经济科学出版社 (2010.8 第三版)（25%）《财务管理学》白蔚秋、潘秀丽经济科学出版社 (2010.8第二版)（25%）"对外经济贸易大学：2101、专业英语用书：会计学—管理会计分册（英文原版， chapter 24, chapter 26除外）机械工业出版社影印11 版或13版,罗伯特 F梅斯（或简R威廉姆斯）、苏珊F 哈卡等2、专业英语用书：《会计学》—财务会计分册（英文原版, chapter 15除外)机械工业出版社影印11 版或13版,罗伯特F 梅斯（或简R威廉姆斯）、苏珊F 哈卡等3、管理会计（第二版）（第九章、第十章、第十三章、第十六章除外）,对外经济贸易大学出版社，2009年3月,余恕莲、李相志、吴革4、初级会计学,中信出版社，2006年,王秀丽、赵旸5、企业会计准则2006（第3号、第5号，第9号、第10号、第11号、第16、号第18号、第19号、第21号、第23 号至27号、第32 号至38号除外）。

中华人民共和国财政部6、公司理财,清华大学出版社，2007年,蒋屏7、企业财务报表分析,北京大学出版社，2008年,张新民、钱爱民管理会计、初级会计学（建议结合中级财务会计和新企业财务准则来看，贸大今年对分录没有考察，但是对概念的理解和举例考察的较多）。

会计学考研难度排名01. 北京大学02. 北京交通大学03. 财政部财政科学所04. 大连理工大学05. 东北财经大学06. 复旦大学07. 哈尔滨工业大学08. 湖南大学09. 华中科技大学10. 吉林大学11. 暨南大学12. 江西财经大学13. 辽宁大学14. 南京大学15. 南开大学16. 清华大学17. 上海财经大学18. 上海交通大学19. 四川大学20. 天津财经大学21. 天津大学22. 同济大学23. 武汉大学24. 西安交通大学25. 西南财经大学26. 厦门大学27. 浙江大学28. 中国海洋大学29. 中国人民大学30. 中国社会科学院研究生院31. 中南财经政法大学32. 中南大学33. 中山大学34. 中央财经大学35. 重庆大学36. 北京理工大学北理工37. 北京科技大学38. 首都经贸大学39. 对外经贸大学40. 山西财经大学41. 浙江工商大学42. 哈尔滨商业大学（无排名先后）工商管理-国家一级重点学科：01. 清华大学02. 中国人民大学03. 厦门大学04. 西安交通大学05. 中山大学会计学-国家二级重点学科：01. 中央财经大学02. 上海财经大学03. 中南财经政法大学04. 东北财经大学05. 西南财经大学“考会计硕士，选凯程”！凯程会计硕士2014年考入北京地区会计硕士共25人,其中本科是三本的5人,本科二本的11人,本科一本的学生9人,考入的学校有人大中财贸大财科所北工商北交大北国会等学校, （其中曾sh同学获初试第三，复试第一）经过1年远程+面授集训, 从0基础跨专业开始辅导,扎实辅导,严格管理督导,家长汇报制度,确保学生在凯程学习进展顺利.1. 清华大学难度：★★★★★性价比：★★★★★不指定考试科目的参考书目和参考材料，不划定考试内容范围，也没有往年真题可以借鉴，所以准备起来没什么针对性；录取率2%，这就够吓跑一堆人的了。

But清华的专业课素称难度高和计算量大，估计正是这个原因，报考人数没有人大火爆。