MANAGEMENT Accounting Software Replaces Mainframe Application Portfolio Approach to Busines

FREQUENTLY USED ACCOUNT CODESLABOR & BENEFITS ACCOUNT CODESAccount Pool Account Code Description & NotesINSTRUCTIONAL CONTRACT FACULTYExpenses must be charged to Funds 114 or 122, and the program code must be instructional1120A CE Manager Salaries Instruction1160A CE Contract Instruction1320A CE Salaries Hourly Instruction1330A CE Salaries Hourly SubstitutesNON-INSTRUCTIONAL CONTRACT FACULTY1210A CE Manager Salaries Noninstruction1250A Asst Div Chair & Exec Head1260A CE Salaries NoninstructionNON-INSTRUCTIONAL FACULTY-Additional Pay/Part-Time/Subs/Office Hours1430B CE Salaries Hourly Noninstruction1440B HR Sub-Noninstruction1445A Part-Time Office HoursCLASSIFIED SALARIES2110A CL Manager Salaries2170A CL Contract Noninstruction2171A CL Contract Noninstr Supervisors2175A CL Contract Hourly (less than 20 hrs/wk)2180A Classified Salaries CSEA2220A CL Salaries Instructional Aides (must be charged to Funds 114 or 122, and the program code must be instructional) 2350B CL Hourly Noninstruction (casual hourly employees/TEA's)2360B CL Premium Overtime2390B Donated Services ExpSTUDENT SALARIES2310B Student Salaries Noninstruction2320B Student Salaries Prem Overtime2327A Federal Work Study Students (to be charged only to Fund 123; benefits charged to DW)2330B Student Tutors NonInstruction2410B Student Salaries Instruction Aid (must be charged to an instructional program code)2430B Student Tutors Instruction (must be charged to an instructional program code)"A" & "B" BUDGET BENEFITS3100A Benefit Budget/Encumbrance-A3200B Benefit Budget/Encumbrance-BEXPENSE ACCOUNT CODESAccount Pool Account Code Description & Notes Account Pool Account Code Description & Notes "POOL" ACCOUNT CODESTo be used only for budget purposes; expenses should not becharged to pool account codes2000B Classified Salaries Pool4000B Supplies and Materials Pool5000B Operating Expenses Pool6000B Capital Outlay PoolCHARGEBACK ACCOUNT CODESTo be used when invoicing or charging another department forgoods or services4061B Chargeback-Printing4063B Chargeback-Reprographics/Bookstore5061B Chargeback-Misc.5062B Chargeback-La Voz5063B Chargeback-Facilities Rental5065B Chargeback-Short Courses5066B Chargeback-Plant Services5067B Chargeback-Quarterly Permit5069B Chargeback-Daily Permit5073B Chargeback-Postage5074B Chargeback-Utilities5079B Chargeback-SecuritySUPPLIES & MISCELLANEOUS SUPPLIES & MISCELLANEOUS - INSTRUCTIONAL4005B Cleaning Supplies4025B Instructional Materials4006B Paper Supplies4026B Instructional Equip-Noncapital4010B Miscellaneous Supplies4050B Printing-Instructional Materials4011B Fine Arts Production Supply4084B A/V Instructional Materials4012B Library Supplies4013B Promotional Items4014B Library Materials Noncapital4015B Food Supplies4016B Graphic Supplies4017B Photo Supplies4018B Testing Materials4020B Books-Capital4030B Periodicals4040B Firearms/Ammunition4041B Vehicle Supplies4042B Safety Supplies4060B Printing-General4065B Printing-Events CA4070B Gasoline & Oil4080B Lighting Supplies4085B A/V Materials4090B Parts & Accessories4095B Clothing/Uniforms4900B Procure Card ChargesOPERATING EXPENSES OPERATING EXPENSES - INSTRUCTIONAL502C B Commissioning Agent5101B Instructional Equip A.V.-Repair 5030B Dues and Memberships5112B Instructional Equip Science-Maint 5040B Claims Expense5113B Instructional Equip Science-Repair 5042B Attorney Fees5116B Instructional Equip Other-Maint 5045B Insurance-All Risk5117B Instructional Equip Other-Repair 5050B Insurance-Student Accident5051B Insurance-Foreign Student Man5055B Insurance-Student5056B Loss Prevention5060B Vehicle Repair5201B Architect & Design5202B Inspection5203B Capital Project Testing5204B Construction Management5205B Blueprints5206B Soil Investigations5207B Capital Project Consultants5208B Publication Distribution5209B Plant Service Contract Services (to be used only byPlant Services accountants)5211B Delivery Services5212B Modeling Services5213B Referees5214B Technical & Professional Services5215B Short Course Instruction5216B Fine Arts Production5217B Campus Security-Special Events5218B Admin Expenses5220B Temporary Services5223B Stipend Payments5225B Med Tests Consultant5226B Fingerprinting-DOJ5227B Fingerprinting-Processing Fee5228B Operational Moving Expense5229B Fingerprinting-FBI522C B Waterproofing Test/Inspect Roofing5230B Criminal Justice Database5231B Blueprint Reimbursement5232B Police Recruit Tests5233B Network Expense-Fund 765235B Lab Tests5237B ETS Standards Gen OH5238B EIR Fees5239B DSA Fees5241B Labor Compliance5244B Master Plan Expenses5245B Dispatch Communities Services5250B Custodial Expense5251B NSF Participant Support5252B NSF Subawards5260B Scholarships5261B Sponsorship5270B Program Management General OH5271B Construction/Design Management Fees5310B Equipment Rental/Lease5311B Trailer Rental5312B Computer Maintenance & Repair5315B Software Maintenance & RepairOPERATING EXPENSES (continued)5335B Donated Facilities Expense5340B Facilities Rental-Short Term 5341B Facilities Maintenance5350B Equipment Maintenance & Repair 5355B Building Maintenance5509B International Conference & Travel 5510B Domestic Conference & Travel 5512B Local Mileage5520B Field Trips5521B Host Foreign Students5621B Data Lines5624B Phone-Discretionary5630B Laundry & Dry Clean5710B Periodical & Book Bind5725B Training/Retraining Negot5730B Recruit Advertising5731B TB Exam5735B Postage & Mailing5738B Reimb Travel 2nd Int5740B Inservice Training Expense5741B Tuition Reimbursement5745B Advertising5746B P/R-Promotion5747B Classified Advertising5755B Litigation Expense-Fund 76 5775B Election Expense5790B Unrealized Hold Gain/Loss5792B Stewardship5793B Special Event Expense5903B Inventory Adjustments5905B Royalty Expense5907B Bank Service Charge5908B License Fees5909B Replacement Card Fee5910B Cash Over & Short5911B PARS Admin Fees5912B Freight Out5913B Misc Fees5914B Bad Debts5920B Security5921B Leed Expense-fund 765922B Misc Operating Expenses5923B Reimbursement Expense5924B Project Design5925B Project Containment5926B Project Display5930B Fundraising Expense5934B Volunteer Expense5936B Awards5940B HonorariumCAPITAL OUTLAY CAPITAL OUTLAY - INSTRUCTIONAL Minor - $1,000-$5,000Major - greater than $5,0006410B FH-CS Minor Computer Software6421B Minor-Instr Equip Replace 6411B DA Minor Computer Software6423B Minor-Instr Equipment 6420B Minor Cap-Equipment6425B Minor-Radio Equipment6430B Minor-Cap Equip Replace6461B FH-CS Minor Computer and Printer6462B DA Minor Computer and Printer6467B Minor Servers6470B Minor Multimedia and AV Equipment6480B Minor Network & Telephone Equipment6610B FH-CS Major Computer Software6611B DA Major Computer Software6620B Major-Cap Equipment6630B Major-Cap Equipment Replace6661B FH-CS Major Computer and Printer6662B DA Major Computer and Printer6667B Major Servers6670B Major Multimedia and AV Equipment6680B Major Network & Telephone EquipmentSTUDENT GRANTS IN AID7520B Student Grant In Aid7530B Student Grant In Aid-Books/OtherREVENUE ACCOUNT CODES• Income received from outside sources (ie. federal grants, state apportionment, sales or services provided to companies or organizations) are correctly posted to revenue account codes.• Purchase rebates are not considered revenue - they are offsets, or reductions, to expense - and should be credited to the account code that was originally charged.• When one department invoices another department for services provided, this is considered a chargeback. Paperwork should be sent to the campus budget analyst or to district accounting for processing.• Expenses should not be charged to revenue account codes.•The program code to be used with revenue account codes is always 900000.Account Account Code Description & Notes Account Account Code Description & NotesREVENUE - FEDERAL REVENUE - LOCAL8120Higher Education Act8711Parent Fees-Non Cert8121WIA8712Parent Fees8122TAA/NAFTA8721FH Enrollment-Regular8125TANF (50/Federal)8722DA Enrollment-Regular8140Administrative Allowance8723FH Enrollment Waived8150Vocational Ed Act8724DA Enrollment Waived8190Fed Food Reimburse8731Transcripts-Rush8191Title III8732Transcripts-Regular8192Asian American and Pacific8741FH Non-Res Tuition8193NASA Ames8742DA Non-Res Tuition8195NSF8751Parking-Quarterly Decal8198Veterans Report Fee8752Parking-Daily Permit8199Other Federal Revenue8753Parking-Special Events8754Parking-Daily Supplement8755Parking-Annual DecalREVENUE - STATE8811Secured Property Taxes8610Apportionment Apprenticeships8812Unsecured Property Taxes8611Apportionment General8814Property Taxes SB8138612Prior Year General Apportionment8816ERAF Revenues8613Apportionment-B.O.G.8817 D.S. Tax Revenue8614Part Time Faculty Equity8818RDA-Facilities Amount8616Equalization8819Donated Operating Revenue8620EOPS8820Donations8621Apportionment-Special Ed8821Local Grant Contract8622TANF (50/State)8822Restricted Donations8623Calworks8823Endowment Donations8624TTIP/Telecom Revenue8824Donated Services Revenue8625Matriculation8825Donated Facilities Revenue8626Non Credit Matriculation8826Restricted Corporate Gifts8627AB1725 Staff Development8827Restricted Individual Gifts8628Staff Diversity8828Restricted Foundation Gifts8629Basic Skills8829Unrestricted Corporate Gifts8630BFAP8830Unrestricted Individual Gifts8631CARE8831Unrestricted Foundation Gifts8632Career Tech Ed8832Planned Gift8633Can/Articulation8833Car Donations8634Instructional Equipment8834Special Events8650Community College Construction Act8835Royalty-Foundation8651Hazardous Materials8836Foundation Processing Fee8652Scheduled Maintenance/Spec Rep8839Contract Services8656Economic Development8840Sales-Event Tickets8657State Grants8842Sales-Taxable8658State Contracts8843Sales-Surplus Items8670Homeowners Property Tax Relief8844Sales-Nontaxable8672Timber Yield Tax8845Sales Discounts8680State Lottery8846Commissions8681State Mandated Costs8847Sales-Printed Materials8690Child Development Center Bailout8848Sales-Class Schedule8691State Meal Reimbursement8849Other Nontaxable Revenue8699Other State Revenues8850Facilities Rental• Income received from outside sources (ie. federal grants, state apportionment, sales or services provided to companies or organizations) are correctly posted to revenue account codes.• Purchase rebates are not considered revenue - they are offsets, or reductions, to expense - and should be credited to the account code that was originally charged.• When one department invoices another department for services provided, this is considered a chargeback. Paperwork should be sent to the campus budget analyst or to district accounting for processing.• Expenses should not be charged to revenue account codes.•The program code to be used with revenue account codes is always 900000.Account Account Code Description & Notes Account Account Code Description & NotesREVENUE - LOCAL (continued)8860Interest Income8861Tran Interest Income8865Tran Premium Revenue8867Other Investment Revenue8871Child Development Services8872Short Courses8874Enrollment Fee Revenue8875Field Trip Revenue8876Health Services Fees8877Material Fees8879Student Records8880Non-Resident Tuition8881Parking Revenue8882Fingerprinting Fees8883Campus Center Use Fees8884Registration Support Fee8885Fees, Other8886F1 Admissions Revenue8887Class Auditing8888Est. Active Benefit8889Est. Retiree Benefit8890Contribution-Employee8891Contribution-Retiree8892Contribution-PT Faculty8893Memberships8894Dept of Justice Fees8895FBI Fees8896Local Fingerprinting8897Misc. Admissions Rev8898Subscriptions8899Workshop Fees8900Library Fees8901Return Check Fees8902Other Local Revenue8903FH-Unclaimed Stud Rev8904DA-Unclaimed Stud Rev8906Parking Fines-FH8907Parking Fines-DA8908Library Fines8909Massages Fees8910Lost Book Fines8929Cashiering Exemption Clearing。

服务台常用英语词汇■电讯服务operator 电话员house phone 内部电话special line 专线dial a number 拨号码hold the line 别挂电话can't put somebody through 接不通ordinary telegram 普通电话receiver 听筒city phone 城市电话telephone number 电话号码replace the phone 挂上电话Line, please. 请接外线The line isbusy(engaged) 占线send a telegram(cable)发电报long distance 长途电话telephone directory 电话簿call somebody up 打电话给某人can't hearsomebody 听不见can't get through 打不通inland telegram 国内电报ordinary mail 平信switchboard 交换台central exchange 电话总局The connection isbad. 听不清express telegram 加快电报special dispatch 专电registered fee 挂号邮资postcard 明信片■客房设备、用品escalator 自动楼梯bookshelf 书架ground floor (英)底，层，一楼cabinet 橱柜switch 开关Venetian blind 百叶窗帘tea trolley 活动茶几night table 床头柜first floor (英)二楼，(美)一楼folding screen 屏风hanger 挂钩plug 插头elevator, lift 电梯drawer 抽屉second floor (英)三楼，(美)二楼spring 弹簧cushion 靠垫，垫子socket 插座，插口floor 楼层，地板carpentry (总称)木器tea table 茶几bedclothes 床上用品quilt 被子mattress 床垫thermos 热水瓶curtain 窗帘wastebasket 字纸篓wall plate 壁上挂盘Chinese painting 国画sitting room 起居室voltage 电压transformer 变压器饭店交流用语欢迎和问候语：1、Good morning(afternoon, evening), sir(madam)早上（下午、晚上）好，先生（夫人）。

1Accounting会计is an information system.it measuresdata into reports,and communicates results to people2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firmManagement accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assetsCash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产)4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period.5Assets资产(cash,accouts receivable,notesexpense,land buildings,equipment furniture fixtures)Liabilites负债(notes payable,accounts payable,accrued liabilities<payable不计,salary payable计算>)6Accounting adjustments fall into three basic catrgories 会计账项调整三类型of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue)7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank8Treasury stock库存股a corporations own stock that it10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value.11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases.12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee.14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losingby engaging in acounterbalancing transaction17comprehensive income全面收益a company change intotal stockholder’s equity from all sources other thanfrom the owners of the business.内容①unrealizedgains(losses)on available-for-saleinvestments②foreign-currency translation adjustments18 Investing activities投资活动: Activities that increaseor available to thebusiness, a section of the statement of cash flows,Investing activities are important but they are less criticalthat operating activitiesFinancing activities筹资活动: Activities that obtain frominvestors and creditors the cash needed to launch andsustain the business, a section of the statement of cashflows, they are the least important of the threecategories of cash flows, and that’s why they come lastOperating activities经营活动: Activities that createa section of the statement of cash flows, Operatingactivities affect the income statement, Operatingactivities are the most important of the three categoriesbecause they reflect the heart of the organization, asuccessful business must generate most of its cashfrom day-to-day operation19Accounting foundation principles会计基本原则Thetheaccounting principle that ensures that accountingrecords and statements are based on the most reliabledata available) ;The cost principle;Thegoing-concept;The stable-monetary-unit concept.20Trial balance试算平衡表 a list of all the ledger21Accrual accounting权责发生制accounting thatevent as itoccurs,regardless of whether the transaction affectedcash.Cash-basis accounting收付实现制accountingthat records only transactions in which cash is receivedor paid.区别In accrual accounting,an accountantrecords the impact of a business transaction as itoccurs.when the business perfotms a service,makes asale,or incurs an expense,the accountant records thetransaction even if it receives or pays no cash.Incash-basis revenues,and cash payments are handledas accounting,the accountant records a transactiononly when it receives or pays cash22Internal control内部控制organizational plan andrelated measures adopted by an entity tosafeguard.assets,encourage adherence to compannypolicies,promote operational efficiency,and ensureaccurate and reliable accounting records目的①safeguard assets②encourage adherence tocomp any policies③promote operationalefficiency④ensure accurate and reliable accountingrecords23 LIFO（后进先出法）FIFO（先进先出法）cost ofgoods sold is highest because it is based on the mostrecent costs，gross profit is lowest .FIFO cost of goodssold is lowest because it is based on the oldestcosts,gross profit is highest .②when inventory cost are decreasing .FIFO cost ofgoods sold is highest , LIFO cost of goods sold islowest24depreciation折旧is not a process of valuation,doesnot mean setting aside cash to replace assets as theywear out三种方法①straight-line②units-of-production③double-declining-balance-an accelerated depreciation method.Comparing depreciation methods对比the DDB methodys ①Residualvalue is ignored initially ;first-years depreciation iscomputed on the asset’s full cost ②Depreciationexpense in the final year is the “Pula” amount neededto reduce the asset’s book value to the residualamount.预付费用，应计费用的定义及区别：Prepaid expense预付费用：A category of miscellancousfuture.Accrued expense应计费用:An expense incrurred(区别):a prepaid expense is an expense paid in advanceprepayment will be used up in the nearfuture.Therefore prepaid expenses are assets,becausethey provide a future benfit for the owner.The ternaccrued expense refers to a liability that arises from anexpense that has not yet been paid.25 Gross profit percentage毛利率=gross profit毛利/net－cost ofgoods sold)／net sales revenue =1－(cost of goodssold／net sales revenue)26Beginning inventory存货+purchase s购买=goodsavailable可供出售存货－cost of goods sold销售成本=Ending inventory27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts销售折扣－sales returns andallowances销售和津贴28 interest expense利息费用=the preceding bond市场利率29prepaid rent预付租金Dr:prepaid rent Cr:cashDr:rent expense租金Cr:prepaid rent预付租金Supplies物料Cr:CashDr: Supplies expense物料费Cr: SuppliesAccrued revenues应计费用Dr:accounts receivable应收账款Cr:service revenue服务收入30writing off uncollectible acounts注销坏账Cr:accounts receivable 应收账款31Record the purchase stock as follows股票购买记录Dr:Treasury stock库藏股Cr:cashSale出售Dr:cashCr:treasury stockpaid-in capital from treasury stocktransactions实收资本形成库藏股业务32Three relevant dates for dividends are as follow与股利发放相关的三个日期①decl aration date june19股利宣布日6.19Dr：retained earnings留存收益Cr:dividends payable应付股利②date of record July1登记日7.1③payment date July10支付日Dr:dividends payable应付股利Cr:cash33 权益法下①to purchase equity-method investment权益投资Cr:cash②To record investment revenue记录投资收益Dr:long-term investmentCr:equity-method investment revenue权益投资收益③To receive cash dividend on equity-method investment收到权益投资的现金股利Dr:cashCr: long-term investmentsold 20% of investment出售20%的投资loss on sale of investment出售投资损失Cr: long-term investment34Taxble income所得税记录当年所得税Dr:income tax expense所得税费用Cr:income tax payable应交所得税deferred tax liability递延所得税负债（is usuallylong-term）35①折价债券发行Discount on bonds payableCr: Bonds payable②付息Discount on bonds payableCr: Cash③计息Discount on bonds payableCr: Interest payable36①溢价债券发行Cr: Bonds payablePremium on Bonds payable②付息Premium on bonds payableCr: Cash37提折旧Cr: Accumulated depreciation38预收服务收入Dr: Unearned service revenueCr: Service revenue39应计广告费用Cr: Account payable40应计利息收入Dr: Interest receivableCr: Interest revenue例题1.Issued 10000shares of＄1 par common stock at ＄5 per shareDr: cash 50000Cr: common stock 10000Paid-in capital in excess of par 400002.Purchased 900shares of treasury stock at＄7 par shareCr: cash 63003.Sold 800shares of treasury stock at＄12 par share Dr: cash 9600Cr: treasury stock 5600Paid-in capital from treasury stock transaction 40004.What is the net effect on stockholders’ equity?①common stock increased by 10000②Paid-in capital in excess of par 40000③Paid-in capital from treasury stock transaction 4000Less: treasury stock 700④Net effect=10000+40000+4000-700=53300The beginning balance sheet of Charter Investments Bankers,Ltd.included the following: investment)…$657000期初长期股权余额Charter completed the following investment transactions during the year发生的投资业务:Feb.16 Purchased 5000 shares of BCM Software common stock as a long-term available-for-sale investment,paying $9.25 per share.(购买股票作为长期股权投资,每股$)May.14 Received cash dividend of $0.82 per share on the BCM investment(收到现金股利).Oct.15 Received cash dividend of $29000 from an affiliated company(从子公司收到现金股利).Dec.31 Received annual reports from affiliated companies(收到子公司的年度报表).Their total net income for the year was $620000.Of this amount，Charter’s proportionis 25%(母公司占子公司25%股权) The market values of Charter’s investments are BCM(BCM股票市价),$45100;affiliated companies(子公司市价),$947000.Required:1.Record the transations in the journal of 2.Post entries to the Long-Term Investments in Affiliates T-account and determine its balance at December 31(计算母公司对子公司长投的本年余额)①Feb.16Dr: Long-Term Investments (5,000*$9.25) 46250 Cr: Cash 46250May14 Dr: Cash (5,000 $.82) 4100Cr: Dividend Revenue 4100Oct.15 Dr: Cash 29,000Cr:Long-Term Investments in Affiliates 29,000 Dec.31 Dr: Long-Term Investments in Affiliates ($620,000 .25%) 155,000Cr:quity-Method Investment Revenue 155,000Dr: Unrealized Loss on Investment 1,150Cr: Allowance to Adjust Investment to Market ($46,250 –$45,100) 1,150②Balance=657000-29000+155000=783000 应计利息Accrued interest应收账款accounts receivable应收股利Dividend receivable应收利息Interest receivable应收票据Note receivable应收账款Account receivable其他应收款Other notes receivable物资supplies存货inventory预付租赁prepaid rent预付保险prepaid insurance短期投资short-term investments土地land家具furniture子公司投资investments in subsidiaries长期股权投资investments in stock持有至到期投资investments in bonds开办费organization cost特许权franchises专利patents融资租赁leaseholds商誉goodwill其他应收款other receivables到期应付债券current portion of bonds payable应付票据Notes payable应付工资salary/wages payable应付工资税payroll taxes payable应付职工福利费employee benefits payable应付债券Bonds payable租赁负债lease liability应付利息Interest payable应付账款Account payable预收账款Deposit received应付股利Dividends payable累计折旧Accumulated depreciation坏账准备allowance for uncollectible accounts实收资本paid-in capital资本公积Capital reserve股本溢价paid-in capital in excess of par减值准备Depreciation reserves固定资产减值准备Fixed assets depreciation reserves固定资产清理Liquidation of fixed assets待摊费用deferred and prepaid expenses应交税金Tax payable应交所得税income tax payable应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable预提费用Drawing expense in advance债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds存货跌价准备Inventory falling price reserves长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks递延税款Deferral taxes盈余公积Surplus reserves留存收益retained earnings股利dividends本年利润Current year profits利润分配Profit distribution少数股东权益minority interest普通股common stock普通股转增资本Common Stock dividends change to assets优先股preferred stuck股本溢价capital in excess of par未分配利润Undistributed profit利息收入interest revenue股权投资收入equity-method investment revenue销售固定资产收入gain on sale of land主营业务收入Sales revenue销售收入sales revenue销售成本cost of goods sold主营业务成本Cost of good sales营业外支出extraordinary losses管理费用General and administrative expenses佣金支出commission expense财务费用Financial expenses利息费用interest expense投资收益Investment income杂费miscellaneous expense租赁费用rent expense保险费用insurance expense物资费用supplies expense工资费用salary expense所得税费用income tax expense财产税费用property tax expense工资税支出payroll tax expense坏账损失uncollectible account expense摊销费用amortization expense折旧费用depreciation expense资产减值损失loss on sale of land非常收益/损失extraordinary gains/losses。

一、选择填空题（每题10分，共5题）题目1不正确获得10.00分中的0.00分标记题目题干—They want to make sure you're paying taxes on the money you make. —________ .选择一项：A. We're paying alrightB. At least, our records for money in are very completeC. That's something you can improve by talking to human resources反馈你的回答不正确解析：本题考核“请求确认”的交际用语。

选项A表达“纳税没问题”，选项B 表达“入账记录很完整”，选项C表达“可与人力资源部门沟通提高”。

根据前句“他们想确认你们对于赚的收入要纳税”，答语应为“确认纳税有无问题”，所以答案是A。

正确答案是：We're paying alright题目2正确获得10.00分中的10.00分标记题目题干—How much of a problem meeting the budget?—_______.选择一项：A. The product should finance itselfB. Well, it seems that we underestimated the costsC. You only need a budget increase for the first order反馈你的回答正确解析：本题考核“表达可能性”的交际用语。

选项A表达“该产品可以自筹资金”，选项B表达“看起来是低估了成本”，选项C表达“只需对首批订单增加预算”。

根据提问“应对预算的问题如何？”，确定答语是查找相关问题，所以答案是B。

正确答案是：Well, it seems that we underestimated the costs题目3不正确获得10.00分中的0.00分标记题目题干There are more and more ______ of software for accounting, this has made the different types of software more accessible in terms of costs and variety.选择一项：A. manufacturersB. manufacturingC. manufactures反馈你的回答不正确译文：有越来越多的会计软件生产商。

《国际经贸高级英语(精读与翻译)》参考答案罗汉主编key to ExercisesUnit OneⅠ/1. the accumulation of physical capital indispensable to economic growth2. to import advanced equipment and know-how from abroad3. license trade accounting for 90 per cent of the total volumeof the world s trade of technology4. lack of human capital reflected in economic development5. the great impact of high technology on the adjustment of industries6. key factors driving economic growth7. the transformation from an agricultural nation into an industrial one8. the tangible and intangible factors making up the total factor productivity growth9. the improvement of educational systems lurking in technological progress10. the ratio of capital to labour in this industry11. expand the labour force and increase its education and training12. the role of the R&D department in the operations of multinational corporations13. a study report analyzing variations in technical progress across a large number of countries14. to incorporate quantity and models into economic analysis15. great gap in incomes between developed and developing nationsⅡ/1. Many economists attributed the rapid economic growth rate of someland desiring areas, such as HongKong and Singapore, to the enhancement of educational levels of their population. Based on this, they drew their conclusion that knowledge is the key to their economic development.2. In the 1960s, on the basis of importing much sophisticated technology andknow how from developed countries, Japan expanded its e conomy in large scales, enabling its economy to keep up with the most advanced level of the world in 20 years.3. The development of new economic theories has raised many subjects to statistics. For example, high rates of school enrollment may not translate into high rates of economic growth if the quality of education is poor, or if educated people are not employed at their potential because of distortion in the labor market.4. In 1994, after a long period of investigation and research, the famous economist Krugman presented a study report analyzing variations in technical progress across a large number of countries. He said in the report that the economic development of Asia was not based on the progress of technology, so the economy contained much foam in it. Three years later, the sudden break out of southeast Asian Economic Crisis verified his conclusion.5. People haven't hitherto come up with an ideal method to put a value on science and technology, for it is intangible to some degree.Ⅲ. In the information age, knowledge, rather than physical assets or resources, is the key to competitiveness. This is as true for the obviously konwledge intensive sectors,such as software or biotechnology, as it is for industrial age manufacturing companies or utilities.For the knowledge intensive sectors,knowledge which feeds through from research and development to innovative products and processes is the critical element. Butwith industrial age manufacturing companies or utilities, using knowledge aboutcustomers to improve service is what counts.What is new about attitudes to knowledge today is the recognition of the need to harness, manage and use it like any other asset. This raises issues not only of appropriate processes and systems, but also of how to account for knowledge in the balance sheet.In future, the value of intellectual capital will be more widely measured and reported. The measurement and reporting of key performance indicators related to intellectual capital will become a more widespread practice among major organizations, completing the financial accounts.Unit TwoⅠ/1. to crack the FORTUNE Global 5002. a collective enterprise supervised by workers3. be pessimistic about the factory s ability to absorb technology4. the incorporation (mix)of foreign management practices and Chinese nationalism5. a leading guru of Japanese quality control6. to transfer the management concepts to new acquisitions7. the dominant position in China s refrigerator market8. a case study of the management art9. to let shoddy products released to the market in large quantities10. to set the stage for the renovation of the enterprise11. the wholly-owned companies and holding companies under the control of the parent company12. to soak up the laid-offs released from state owned companies13. to sell modern refrigerator making technolog y to the factory14. the state-owned enterprises accounting for the majority of industrial enterprises15. the development of domestic pillar industriesⅡ/1. Although this joint venture has been growing very fast, it still has a long way to go to realize its goal of cracking the Fortune Global 500.2. Haier once tried to place the sample products in sight of the assembly line workers to improve the quality of the products, but now it has outgrown thispractice.3. In the early 1980s, out of every 1000 urban Chinese households, there were only two or three that owned refrigerators. With the enhancement of people's livingstandard, refrigerators have become the first big item in the households buy of many families.4. The company has 70 subsidiaries around the world, one third of which arewholly-owned, with their products sold to 108 countries and areas. In recent years, it has averaged an increase of 50% a year in revenues.5. The rapid development of collective and private enterprises will help to soak up the labour force released from poorly operated state-owned enterprises and to relieve the nation's employment burden.Ⅲ. Many managers feel uncomfortable if not actively involved in accomplishing a given job. This is said to result from a“low tolerance for ambiguity”. The manager desires to know what is happening on a moment by moment basis. A wise manager should know clearly what work must be delegated, and train employees to do it. If after training, an employee is truly unable to perform the work, then replacement should be considered. A manager should avoid reverse delegation.This happens when an employee brings a decision to the manager that the employee should make. An acceptance of reverse delegation can increase the manager'swork load and the employee is encouraged to become more dependent on the boss. Unit ThreeⅠ/1. to issue a vast amount of short term government bonds2. plenty of capital inflow to the security market in the recent period3. the preference of investors to the inflation protected treasury bonds4. to decrease the risk by hedging5. diversified portfolio6. to reach more than 50% of the initial public offering7. dilution of securities caused by the distribution of shares8. the trigger event that causes the imploding on market index9. short maturity U.S. government and corporate fixed income secu r ities10. real assets like commodities and real estate11. to avoid insider-trading charges through legal windows12. some trigger events that will charge the interest rate in the capital market13. reflect investors' wary view of the market14. shepherd the funds every step of the way15. the agriculture bonds that come back in the stock marketⅡ/1. During the past several months, the interest rate and the exchange rate have fluctuated greatly, which has brought enormous loss to many investors. But this institution overrode the adverse factors in the market and still obtained a big profit by wise hedging investments.2. The diversification of portfolio can decrease the non-systematic riskof individual securities in the portfolio efficiently, but it is unable to remove the systematic risk of the market.3. During the period of high inflation in capitalist countries between the late 1960s and late 1970s, many people tended to convert their money incomes into goods or real estate.4. One of the Bundesbank council members said that the central bank is under no immediate pressure to cut interest rates and that it needs more time to study the economic data before making a decision.5. Many experts consider that the interest rates would trend higher, because, although it is true that there is not much inflation now, wage inflation is evidentand the entire economy is in such high gear right now.Ⅲ. For all the similarities between the 1929 and 1987 stock market crashes, there are one or two vital differences. The most important of these was the reaction of the financial authorities. In 1929, the US Federal Reserve reacted to the crash by raising interest rates, effectively clamping down on credit. This caused manyotherwise healthy companies to fail simply due to cash flow problems. If onecompany failed leaving debts, many others down the line would meet the same fate. In 1987, the authorities were quick to lower interest rates and to ensure that ample credit was made available to help institutions overcome their difficulties. There were no widespread business failures and, more importantly, the economy did not enter another depression. There was a period of recession(milder than a 1930s-style depression), but this was largely due to a resurgence of inflation. The sharp interest rate cuts, and excessively hasty financial deregulation, pushed inflation higher, which in turn forced governments to reverse earlier interest rate cuts, prompting an economic slow-down.Unit FourⅠ/1. to rely heavily on monetary flexibility to reign in inflation2. to execute tight monetary policy3. to implement fiscal policy in the form of social insurance and national taxes4. to pour into economically expanding regions5. to replace their individual currencies with a single currency6. to bode well for the future of the EMU7. to control government deficits to meet Maastricht conditions8. the overvalued currency as a main barrier to export9. to refrain from dumping surplus goods abroad10. the influence of integrated economy on capital flow11. the balance-of-payments deficit warranting the devaluation policy adopted by the monetary authority12. to eliminate the economic costs associated with holding multiple currencies13. costs that must be taken into account when estimating profits14. to take advantage of the small difference between the central bank's pegged rates and market rates15. to hedge against risks coming from volatile exchange ratesⅡ/1. Ironically, Europe will see an increase in economic specialization along with the European unification process.2. The European Central Bank will face a dilemma when two member countries both badly need certain monetary policies to regulate their economies but the policies they need are of opposite directions.3. A person will be called an“arbitrageur"if, to gain profits, he takes advantage of the different exchange rates on different markets, or at different times on a same market.4. The national economies of many European countries have recently been forced to fit Maastricht conditions and arbitrary deadlines, and such actions have created unnecessary economic turmoils.5. As a central bank, the Federal Reserve System currently uses its control over the money supply to keep the national inflation rates low and to expand national economies in recession.Ⅲ. Even before construction of the euro is complete, governments can point to one notable success. The past year has seen extraordinary turmoil in global financial markets. Rich country stock markets and currencies have not been spared. Yet Europe has been, comparatively speaking, a safe haven, Intra-European movements in exchange rates have been tiny. This is something that the euro-11 governments had committed themselves to, but their success could not have been taken for granted a year ago. The fact is, at a time of unprecedented financial turbulence, theforeign exchange markets regarded the promise to stabilize intra-European exchange rates as credible. Currencies have held steady and interest rates have converged: it augurs well for the transition to the new system.Unit FiveⅠ/1. a major engine of growth in Asian economy2. the structural weakness in South Korea's financial system3. to execute economic policies which adhere to IMF-aid programs4. a sharp decline in the price competitiveness of that country's exports5. the slump in the Japanese stock market6. a more advantageous position than its rivals in terms of price competitiveness7. trade disputes sparked by price distortion8. the financial panic triggered by the devaluation of Japanese yen9. to stabilize the recently turbulent capital flows10. the advantageous position of industrial countries in the world trade system11. the serious welfare losses for all nations resulted from a full scale trade war12. a USD 58 billion bailout which South Korea was forced to seek from the IMF13. the great expenditure caused by huge government institutions14. technology intensive and knowledge intensive products with high competitiveness15. the country's economy which remains mired in recessionⅡ/1. While the Asian economy regained stability, the possibility of devaluation of the HongKong dollar will be an important variable affecting the recurrence of similar economic crises in Asia.2. In order to connect the improvement of price competitiveness brought about bythe currency depreciation to a better balance of payment, internationalcooperation is as essential as are internal reforms.3. The Asian financial crisis owing to the heavily indebted banking systems,excessive government spending and over reliance on foreign loans has damaged the world economy seriously.4. Some Japanese companies began to fall out of their over reliance on loansfrom the banking system, focusing on profits and cutting out wasteful spending.5. Erupted in July 1997, the Asian financial crisis reflected the defectsin the fragile financial systems of Asian countries.Ⅲ. Like death and taxes, international economic crises cannot be avoided. Theywill continue to occur as they have for centuries past. But the alarmingly rapid spread of the 1997 Asian crisis showed these economies' vulnerability to investor skittishness. Unfortunately, there is no international“911" that emerging markets can dial when facing economic collapse. Neither the IMF nor a new global financial architecture will make the world less dangerous. Instead, countries that want toavoid a rerun of the devastating 1997—98 crisis must learn to protect themselves. And liquidity is the key to financial self help. A country that has substantial international liquidity—large foreign currency reserves and a ready source offoreign currency loans—is less likely to be the object of a currency attack. Substantial liquidity also enables a country already under a speculative siege to defend itself better and make more orderly financial adjustments. The challenge is to find ways to increase liquidity at reasonable cost.Unit SixⅠ/1. capital flight depleting a country s foreign exchange reserves2. domestic hyperinflation caused by devaluation3. to adopt expansionary fiscal policy to increase national income4. be faced with the danger of increasingly shrinking aggregate demand5. capital market harassed by liquidity trap6. to rule out the possibility of massive speculative activities7. to drive down domestic prices at the expense of economic stagnation8. the international gold standard system characterized by fixed exchange rates9. the pressure of hot money flow on currencies10. the neoclassical theory centering on the spontaneous adjustments of market11. intelligent policy makers who will use variable means to achieve economic goals12. flexible fiscal and financial policies that can help the economy out of depression13. the different dilemmas that the developing countries and the mature economies are faced with14. to sacrifice full employment to achieve high output rate15. the increased demand for this currency that will lead to the devaluation of another currencyⅡ/1. The economic turmoil in that country made the central bank and the treasury department take each other to task, which reflected the importance of the collaboration of a country s monetary and fiscal policies.2. The government has now slipped into such a dilemma that if it wants toimprove its balance of payment, it will need to lower the exchange rate, but to lower the exchange rate will lead to inflation.3. Although devaluation will magnify exports, it can also lead to the increasing foreign curren cy denominated debt;it can even cause the collapse of people's confidence in the government. Therefore, the government did not dare to adopt the devaluation policy without careful consideration.4. The increase of foreign currency denominated debt is not necessarilythe indispensable cost of economic development. Because, although it may promote economic growth in the short run, it will increase the burden of domestic enterprises and lead to imbalanced balance of payment in the long run.5. Major capitalist countries had been seeing gold standard as a symbol of strong economic power, but they were forced to give it up for good during the Great Depression.Ⅲ. Troubled Asian Economies have turned out to have many policy and institutional weaknesses. But if America or Europe should get into trouble next year or the year after, we can be sure that in retrospect analysts will find equally damning things to say about Western values and institutions. And it is very hard to make the case that Asian policies were any worse in the 1990s than they had been in previous decades, so why did so much go so wrong so recently?The answer is that the world became vulnerable to its current travails not because economic policies had not been reformed, but because they had. Around the worldcountries responded to the very real flaws in post Depression policy regimes bymoving back toward a regime with many of the virtues of pre-Depressionfree-market capitalism. However, in bringing back the virtues of old fashioned capitalism, we also brought back some of its vices, most notably a vulnerability both toinstability and sustained economic slumps.Unit SevenⅠ/1. government reforms compatible with a country's development program2. lay emphasis on the resolution of government involvement3. the state induced transfer of wealth from the rich to the less fortunate4. to finance the development of public sectors5. a sharp decrease in the subsidy expenditure of a welfare state6. to minimize the public expenditure of this country7. the growth rate of gross fixed asset formation8. heavy interest obligations resulting from huge interest payments9. a certain share of shadow economy in the government performance10. to avoid increasing government spending and lowering the economic growth rates11. the benchmark to assess the scope for reducing the size of government12. be of growing importance in government reforms13. to facilitate adjustment to the new economic environment14. the detrimental short-run effects of reforms on some groups15. the protectionist and competitive devaluation policies administered by some industrial countriesⅡ/1. Over the years, opinions about the role of state have been changing, andpolitical institutions have been changing as well, to accommodate the demand for more state involvement in the economy.2. It's generally believed that even if welfare states cut down the hugewelfare expenditures, they can't necessarily solve their serious economic problems such as large budget deficits and hyperinflation.3. The government carried out the expansionary fiscal policy, which resulted inthe increase of budget deficits. To compensate the deficits, it should take certain measures, such as issuing bonds or increasing the money supply.4. Many industrial countries face the dilemma during their reforms between high inflation rates and low unemployment rates, so they must consider all around to minimize the losses.5. Radical reforms must aim at maintaining public sector objectives while reducing spending. In this process, the role of the government will change from the provider to the overseer or the regulator of activities.Ⅲ. Modern societies have accepted the view that governments must play a larger role in the economy and must pursue objectives such as income redistribution andincome maintenance. The clock cannot be set back and, in fact, it should not be. For the majority of citizens, the world is certainly a more welcoming place now than it was a century ago. However, we argue that most of the important social and economic gains can be achieved with a drastically lower level of public spendingthan that which prevails today. Perhaps the level of public spending does not needto be much higher than, say, 30 percent of GDP to achieve most of the importantsocial and economic objectives that justify government intervention. Achievingthis expenditure level would require radical reforms, a well-functioning private market, and an efficient regulatory role for the government.Unit EightⅠ/1. winds of reform in Japan s banking sector2. the amended Bank of Japan Law in line with the global standards for autonomy and transparency3. touch on the paramount goal in the sphere of monetary policies4. charge the central bank with maintaining price stability and nurturing a secure credit system5. generate unnecessary panics in the financial markets6. the execution of monetary policies independent of the bureaucracy7. the institutions in charge of formulating the interest rate policies8. a discount rate at a historical low of 0.5%9. to keep maintaining and nurturing the credit system in accordance with the state policy10. in the spheres of fiscal and monetary policies11. the new economic law entering force this year12. in the context of propelling economic reforms13. to strengthen the government s functions through fiscal policies14. key measures which have won confidence from the market15. the implementation of a merit based promotion systemⅡ/1. It is no overstatement to say that the bad accounts in Japan's banks have accumulated to a very high level.2. The central bank's quasi-bureaucratic status has stymied its normal operations, so many economists call for the enhancement of its autonomy in accordance with the global standards.3. It has been normal for bank shares to march in line with movements in net interest margins, which means bank shares tend to rise as net margins widen and fall as the latter narrow.4. Japan's bank shares are in a different position from their American counterparts: America s bank shares have already risen sharply thanks to the country's full-fledged economic recovery, while Japan's bank shares are still weak as the banks struggle to get to grips with their bad debts.5. Runs on the banks proliferated and a sharp fall in bank loans followed, before the non-performing loans, amounting to 30% of bank assets, were taken over by the state in 1997.Ⅲ. How fast Japan's financial system seems to be reforming. Barely a week goes by without news of another merger between Japan s huge but troubled financial firms. Deregulation is the spur. Three years ago the government announced a “Big Bang"for the country's financial-services industry. This would tear down firewallsthat had largely stopped insurance companies, banks and stockbrokers from competing in each other's patches. It was also meant to put an end to arbitrary, stiflingand often corrupt supervision.The biggest reason for deregulation in this way was that Japan's incestuous,Soviet'style financial system was hopelessly bad at allocating credit around the economy. The massive bad-loan problems that have plagued the country's banks for most of the 1990s are merely one symptom of an even bigger ill. Even so, there was wide spread scepticism that the government would go through with the cure. It deserves some credit, therefore, for largely sticking to its plans.Unit NineⅠ/1. the most commonly used measures of income distribution2. the shift from labour to capital markets3. specialization in production and the dispersion of specialized production processes4. the widening gap between the wages of skilled workers and those of unskilled workers5. new production techniques biased toward skilled labor6. economic inefficiency and distortions retarding growth7. sustainable growth and a viable balance of payments policy8. a broadly based, efficient and easily administered tax system9. reduce disparities in human capital across income groups10. targeted programs consistent with the macroeconomic framework11. constitutional rules on revenue sharing12. to promote equality of opportunities through deregulating economy13. cash compensation in lieu of subsidies14. stimulate the use of public resources and the overall economic growth15. take effective measures to promote employment and equityⅡ/1. Much of the debate about income distribution has centered on wage earnings, which have been identified as an important factor in the overall distribution of incomes. But in Africa and Latin America, unequal ownership of land is a factor that cannot be ignored.2. Globalization has linked the labor, product and capital markets of theeconomies around the world and has indirectly led to specialization in production and the dispersion of specialized production processes to geographically distant locations.3. Although fiscal policies are usually viewed as the principal vehicle for assisting low-income groups and those affected by reform programs, quite a number of countries have adopted specific labor market policies in an effort to influence income distribution.4. Measures governments can take to promote equality of opportunities include deregulating the economy;setting up strong and responsible institutions, including a well functioning judicial system;reducing opportunities for corrupt practices;and providing adequate access to health and education services.5. Another important issue is whether governments should focus on outcomes—such as decreasing the number of people living in poverty, or ensuring that all members of society have equal opportunities.Ⅲ. One theory on wealth distribution indicates that irrational distribution andcorruption are the major reasons for the uneven income level. According to this theory, wealth goes through four stages of distribution—the market, the government, non governmental organizations and unlawful activities, mainly corruption. Usually the first stage of distribution—the market—will result in an uneven spread of resources, which should be redressed by the second distribution stage, the government. In the third stage, the distribution of wealth is realized through contributions and donations made by non governmental organizations. The contributions are given to the poor in the form of charity activities. Thenfollows illegal grabbing of wealth, such as robbery, embezzlement, tax evasion andbribery. Their harm to social equality and stability is enormous and cannot really be measured.Unit TenⅠ/1. to facilitate the establishment of a new form of leadership in today's corporations2. to link a corporation's developing prospective to its present business performance3. companies which forge ahead in the rather changeable world economy4. to encourage domestic enterprises to seek out opportunities to enter foreign markets5. to instill development strategies of new products into employees at all levels6. to consider the promotion in the company the criteria to judge whether one is successful or not。

英文简历中的常用词汇able 有才干的，能干的adaptable 习惯性强的active 主动的，活跃的aggressive 有进取心的ambitious 有雄心壮志的amiable 与蔼可亲的amicable 友好的analytical 善于分析的apprehensive 有懂得力的aspiring 有志气的，有抱负的audacious 大胆的，有冒险精神的capable 有能力的，有才能的careful 办理认确实candid 正直的competent 能胜任的constructive 建设性的cooperative 有合作精神的creative 富制造力的dedicated 有奉献精神的dependable 可靠的diplomatic 老练的，有策略的disciplined 守纪律的dutiful 尽职的well--educated 受过良好教育的efficient 有效率的energetic 精力充沛的expressivity 善于表达faithful 守信的，忠诚的frank 直率的，真诚的generous 宽宏大量的genteel 有教养的gentle 有礼貌的humorous 有幽默impartial 公正的independent 有主见的industrious 勤奋的ingenious 有独创性的motivated 目的明确的telligent 懂得力强的learned 熟知某门学问的logical 条理分明的methodical 有方法的modest 谦虚的objective 客观的precise 一丝不苟的punctual 严守时刻的realistic 实事求是的responsible 负责的sensible 明白事理的sporting 光明正大的eady 踏实的systematic 有系统的rposeful 意志坚强的sweet-tempered 性情温与的erate 稳健的tireless 孜孜不倦的humorous 有幽默impartial 公正的independent 有主见的industrious 勤奋的ingenious 有独创性的motivated 目的明确的telligent 懂得力强的learned 熟知某门学问的logical 条理分明的methodical 有方法的modest 谦虚的objective 客观的precise 一丝不苟的punctual 严守时刻的realistic 实事求是的responsible 负责的sensible 明白事理的sporting 光明正大的eady 踏实的systematic 有系统的rposeful 意志坚强的sweet-tempered 性情温与的erate 稳健的tireless 孜孜不倦的个人资料常用词汇name 姓名in. 英寸pen name 笔名ft. 英尺alias 别名street 街Mr. 先生road 路Miss 小姐district 区Ms （小姐或者太太）house number 门牌Mrs. 太太lane 胡同，巷age 年龄height 身高bloodtype 血型weight 体重address 地址born 生于permanent address 永久住址birthday 生日province 省birthdate 出生日期city 市birthplace 出生地点county 县home phone 住宅电话prefecture 专区office phone 办公电话autonomous region 自治区business phone 办公电话nationality 民族；国籍current address 目前住址citizenship 国籍date of birth 出生日期native place 籍贯postal code 邮政编码duel citizenship 双重国籍marital status 婚姻状况family status 家庭状况married 已婚single 未婚divorced 离异separated 分居number of children 子女人数health condition 健康状况health 健康状况excellent （身体）极佳short-sighted 近视far-sighted 远视ID card 身份证date of availability 可到职时间membership 会员、资格president 会长vice-president 副会长director 理事standing director 常务理事society 学会association 协会secretary-general 秘书长research society 研究会工作经历常用词汇work experience 工作经历occupational history 工作经历professional history 职业经历specific experience 具体经历responsibilities 职责second job 第二职业achievements 工作成就，业绩administer 管理assist 辅助adapted to 习惯于accomplish 完成（任务等）appointed 被认命的adept in 善于analyze 分析authorized 委任的；核准的behave 表现break the record 打破纪录breakthrough 关键问题的解决control 操纵conduct 经营，处理cost 成本；费用create 制造demonstrate 证明，示范decrease 减少design 设计develop 开发，发挥devise 设计，发明direct 指导double 加倍，翻一番earn 获得，赚取effect 效果，作用eliminate 消除enlarge 扩大enrich 使丰富exploit 开发（资源，产品）enliven 搞活establish 设立（公司等）；使开业evaluation 估价，评价execute 实行，实施expedite 加快；促进generate 产生good at 擅长于guide 指导；操纵improve 改进，提高initiate 创始，开创innovate 改革，革新invest 投资integrate 使结合；使一体化justified 经证明的；合法化的launch 开办（新企业）maintain 保持；维修modernize 使现代化negotiate 谈判nominated 被提名；被认命的overcome 克服perfect 使完善；改善perform 执行，履行profit 利润be promoted to 被提升为be proposed as 被提名（推荐）为realize 实现（目标）获得（利润）reconstruct 重建recorded 记载的refine 精练，精制registered 已注册的regenerate 更新，使再生replace 接替，替换retrieve 挽回revenue 收益，收入scientific 科学的，系统的self-dependence 自力更生serve 服务，供职settle 解决（问题等）shorten 减低……效能simplify 简化，精简spread 传播，扩大standard 标准，规格supervises 监督，管理supply 供给，满足systematize 使系统化test 试验，检验well-trained 训练有素的valuable 有价值的target 目标，指标working model 劳动模范advanced worker 先进工作者介绍离职原因常用词汇for more specialized work 为更专门的工作for prospects of promotion 为晋升的前途for higher responsibility 为更高层次的工作for wider experience 为扩大工作经验due to close-down of company 由于公司倒闭due to expiry of employment 由于雇用期满sought a better job 找到了更好的工作to seek a better job 找一份更好的工作介绍业余爱好常用词汇hobbies 业余爱好play the guitar 弹吉他reading 阅读play chess 下棋play 话剧long distance running 长跑lay bridge 打桥牌collecting stamps 集邮play tennis 打网球jogging 慢跑sewing 缝纫travelling 旅游listening to symphony 听交响乐do some clay scultures 搞泥塑A Useful Glossary for Educational Background(教育程度常用词汇）education 学历educational history 学历educational background 教育程度curriculum 课程major 主修minor 副修educational highlights 课程重点部分curriculum included 课程包含specialized courses 专门课程courses taken 所学课程special training 特别训练social practice 社会实践part-time jobs 业余工作summer jobs 暑期工作vacation jobs 假期工作refresher course 进修课程extracurricular activities 课外活动physical activities 体育活动recreational activities 娱乐活动academic activities 学术活动social activities 社会活动rewards 奖励scholarship 奖学金excellent League member 优秀团员excellent leader 优秀干部student council 学生会off-job training 脱产培训in-job training 在职培训educational system 学制academic year 学年semester 学期（美）term 学期（英）supervisor 论文导师pass 及格fail 不及格marks 分数examination 考试degree 学位post doctorate 博士后doctor(Ph.D) 博士master 硕士bachelor 学士graduate student 研究生abroad student 留学生abroad student 留学生undergraduate 大学肆业生government-supported student 公费生commoner 自费生extern 走读生intern 实习生prize fellow 奖学金生boarder 寄宿生graduate 毕业生guest student 旁听生（英）auditor 旁听生（美）day-student 走读生简历中个人情况常用语:Position Desired:HR ManagerName: ******** Sex: Male/FemaleDate of birth:June2,1975 Address: *****Marital Status:Single/Married Post Code: 100001Height: 1.70M Weight: 50 kgPager: 191-2222222 Tel: 12321456Current AnnualSalary：50,000 RMB英文简历中介绍工作经验常用语■Dunphy & Reilly,Inc.Senior Internal AuditorConducted operational and financial audits of manufacturingsubsidiaries. Designed and implemented audit programs to test theefficiency of all aspects of accounting controls.Recommended changes and improvements to corporate anddivisional management.Trained and supervised staff auditors in all aspectsof accounting controls.Trained and supervised staff auditors in all aspectsof the audit engagement.Involved with corporate management in areas of acquisitionand corporate development.■DEVONSHIRE EQUIPMENT,INC,Loretto,PAStaff AuditorPlan,identify,and test controls;present findings and recommend actionsto management.Assist in the audits of New England,Northwest,NewJersey,Washington,D.C.,Southeast,and Great Lakes Districts and U.S.Areas General Ledger Group.■EMERSON ASSOCIATES,Wayne,NEoffice ManagerArrange logistics for office expansion and relocation.Establish office procedures and systems.Actuate/implement filing system,client billingsystem and bookkeeping.Order supplies;maintain inventory.Handle word processing and receptionist responsibilities.■Stevenson Data Systems,Los Angeles,CAComponents Evaluation EngineerResponsible for the characterization and evaluation of,and approvedvendors list for:Power supplies,oscillators,crystals,and programmablelogic used in desktop and laptop computers.Evaluated and recommendedquality componentsthat increased product profitability.Created and developed power supplytest plan used for evaluating third party power supplies.Interacted withvendors to resolve problems associated with components qualification. Technical advisor for Purchasing.Promoted to Engineerll.■Experience:1.Previous job____________________________________Position________________________________From______________to_______ 2.Present job________________________________________________________ Position________________________________From______________to________ Interests___________________________________________________________ Signature____________________________Date _________________________要求薪水常用语■My salary requirement is in the $100,000-$120,000range with appropriate benefits.I would be willingto relocate for the rightopportunity.■Thesalary required is 12,000 per month,living in the house.■I am quite willing to start with a small salary.■I am willing to serve on trial for some months at a smallsalary.■I got five thousand and five hundred per month.个人特长常用语:■Over eleven years of extensive computer/electronics experience.V ersedin both digital and analog electronicswith specific emphasis on computer hardware/software.Special expertise in system and componentwork supervisor responsible for installing/maintainingArcnet LAN system.Proficient in assembly and C programminglanguagesL.Excellent communication skills including written,verbal and interpersonal.■IBM:WordPerfect,Word for Windows;Maclntosh:Microsoft Word,FileMaker.■A T&T and Compaq PC's with Samna program;data entry,CRT,typing(55wpm)■Maclntosh:Pagemaker,Word.IBM and Macintosh.Lotus 1-2-3 and Microsoft Word.■Maclntosh:Pagemaker,Word.IBM:WordPerfect,Excel and rBase.■Proficientin Microsoft Word,WordPerfect,Lotus 1-2-3,and Quark.Working knowledge of the French language.■Typing(60 wpm),Shorthand(60-70 wpm),WANG Word Processing,knowledge ofother word processing systems.Fluency in German,good verbal and writtencommunications skills.■Systems:Lexitron,PTS100,IBM Personal ComputerSoftware:WordStar,Accounting Plus,Symphony,Lotus1-2-3,WordPerfect,DOS,Microsoft Word■At school I won a scholarship and the first prize in speech contest.■I have received an ordinary English education,and have a slightknowledge of Spanish.I took a Spanish course in college.■I can write shorthand at the rate of 120 words per minute,andtypewriting at 55 words English.■At school I won a scholarship and the first prize in speech contest.英文求职信个人能力说明英文coverletter在表述了自己申请职位的原因之后通常要针对招聘方的要求或者qualification表述自己什么能力能与之匹配，继而胜任这一工作。

User Yingyi Wang Submitte d 29/03/12 17:14Name AYB225 - Quiz 1 Status Completed Score 29 out of 30 points Instructio nsQuestion 11 out of 1 pointsWhich of the following statements is FALSE regarding cost-plus pricing? AnswerSele cted Ans wer:The cost-plus price chosen hasalready been studied for customer reaction to the price.Question 21 out of 1 pointsA recent college graduate has the choice of buying a new auto for $20,000 or investing the money for four years with a 6% expected annual rate of return. If the graduate decides to purchase the auto, the BEST estimate of the opportunity cost of that decision is: AnswerSele cted Ans wer:$4,800Question 31 out of 1 pointsAnswer the following questions using the information below:Flowers For Everyone is considering replacing its existing delivery van with a new one. The new van can offerconsiderable savings in operating costs. Information aboutthe existing van and the new van follow:Existing van New van Original cost $100,000 $180,000Annual operating cost $ 35,000 $ 20,000Accumulated depreciation $ 60,000Current salvage value of the existing van $ 45,000Remaining life 10 years 10 yearsSalvage value in 10 years $ 0 $ 0Annual depreciation $ 4,000 $ 18,000If Flowers For Everyone replaces the existing delivery vanwith the new one, over the next 10 years operating profitwill:AnswerSelectedAnswer:increase by$150,000Question 41 out of 1 pointsIn order to make decisions, managers need to know:AnswerSelectedAnswer:bothcostsQuestion 51 out of 1 pointsA ________ is a grouping of individual indirect cost items.AnswerSelectedAnscoswer: t p o o lQuestion 61 out of 1 pointsA short-run pricing decision typically has a time horizon of less than: AnswerSelected Ans wer:o n e y e a rQuestion 71 out of 1 pointsAssume there is a reduction in the selling price and all other CVP parameters remain constant. This change will: AnswerSele cted Ans wer:reduce operati ng profitQuestion 81 out of 1 pointsThe margin of safety is the difference between: AnswerSele cted Ans wer:budgetedrevenues andbreak-even revenuesQuestion 91 out of 1 pointsAnswer the following questions using the information below:Welch Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Welch Manufacturing has excess capacity. The following per unit data apply for sales to regular customers:Variable costs:Direct materials $40 Direct labour 20Manufacturing support 35Marketing costs 15Fixed costs:Manufacturing support 45 Marketing costs 15 Total costs 170Markup (50%) 85 Targeted selling price $255What is the full cost of the product per unit? AnswerSele cted Ans wer:$170Question 101 out of 1 pointsAnswer the following questions using the information below:Southwestern University is planning to hold a fundraising banquet at one of the local golf clubs. It has two options for the banquet:OPTION 1: Crestview Golf Club a. Fixed rental cost of $1,000b. $12 per person for foodOPTION 2: Tallgrass Golf Club a. Fixed rental cost of $3,000b. A caterer who charges $8.00 per person for foodSouthwestern University has budgeted $1,800 for administrative and marketing expenses. It plans to hire a band which will cost another $800. Tickets are expected to be $30 per person. Local business supporters will donate any other items required for the event.Which option has the lowest break-even point? AnswerSele cted Ans wer:O pti o n o n eQuestion 111 out of 1 pointsAnswer the following questions using the information below:Beginning finished goods, 1/1/2010 $ 40,000 Ending finished goods, 12/31/2010 33,000 Cost of goods sold 250,000 Sales revenue 600,000 Operating expenses 120,000What is gross margin for 2010? AnswerSele cted Ans wer:$350,000Question 121 out of 1 pointsFavata Corporation manufactures two products, AA and CC. The following information was available: AACCSelling price per unit $37 $26 Variable cost per unit 32 22Total fixed costs $18,000If Favata Corporation could produce and sell either 10,000 units of AA or 5,000 units of CC at full capacity, it should produce and sell: AnswerSele cted Ans wer:10,000units of AA and none of CCQuestion 131 out of 1 pointsSchuppener Company sells its only product for $18 per unit, variable production costs are $6 per unit, and selling and administrative costs are $3 per unit. Fixed costs for 10,000 units are $10,000. The contribution margin is: AnswerSele cted Ans wer:$9 p er u ni tQuestion 141 out of 1 pointsIf selling price per unit is $30, variable costs per unit are $20, total fixed costs are $10,000, the tax rate is 30%, andthe company sells 5,000 units, net profit after tax is: AnswerSele cted Ans wer:$28,000Question 151 out of 1 pointsAnswer the following questions using the information below:Martha Manufacturing produces a single product that sells for $80. Variable costs per unit equal $32. The company expects total fixed costs to be $72,000 for the next month at the projected sales level of 2,000 units. In an attempt to improve performance, management is considering a number of alternative actions. Each situation is to be evaluated separately.Suppose management believes that a $16,000 increase in the monthly advertising expense will result in a considerable increase in sales. Sales must increase by how much to justify this additional expenditure? AnswerSele cted Ans wer:334 u n it sQuestion 161 out of 1 pointsTrailhound Company operates on a contribution margin of 30% and currently has fixed costs of $200,000. Next year,sales are projected to be $1,000,000. An advertising campaign is being evaluated that costs an additional $30,000. How much would sales have to increase tojustify the additional expenditure? AnswerSele cted Ans wer:$100,000Question 171 out of 1 pointsA manufacturing plant produces two product lines: football equipment and hockey equipment. An indirect cost for the hockey equipment line is the: AnswerSele cted Ans wer:plan t sup ervi sorQuestion 180 out of 1 pointsIndirect manufacturing costs: AnswerSele cted Ans wer:generally include thecost of material and the cost of labourQuestion 191 out of 1 pointsAnswer the following questions using the information below:Sheltar's TV currently sells small televisions for $180. It has costs of $140. A competitor is bringing a new small television to market that will sell for $150. Managementbelieves it must lower the price to $150 to compete in the market for small televisions. Marketing believes that the new price will cause sales to increase by 10%, even with a new competitor in the market. Sheltar's sales are currently 100,000 televisions per year.What is the target cost if target operating profit is 25% of sales? AnswerSele cted Ans wer:$112.50Question 201 out of 1 pointsAnswer the following questions using the information below:Grant Company has invested $1,000,000 in a plant to make commercial juicer machines. The target operating profit desired from the plant is $180,000 annually. The company plans annual sales of 7,000 juicer machines at a selling price of $200 each.What is the target rate of return on investment for Grant Company? AnswerSele cted Ans wer:18.0%Question 211 out of 1 pointsAnswer the following questions using the information below:Stowers Shavers manufactures electric shavers and is considering decreasing the price by $2 a unit for the coming year. With a $2 price decrease, the unit demand is expected to increase by 25%, and a high volume materials discount is expected to decrease the variable costs per unit by $1 per unit.Currently Projected Demand 10,000 units 12,500 units Selling price $51 $49Variable costs per unit $45 $44Would you recommend the $2 price decrease? AnswerSele cted Ans wer:Yes, becauseoperating profit increases.Question 221 out of 1 pointsFixed costs: AnswerSele cted Ans wer:may includeeither direct or indirect costsQuestion 231 out of 1 pointsVariable costs: AnswerSele cted Ans wer:increase in total whenthe actual level ofactivity increasesQuestion 241 out of 1 pointsIn a noncompetitive environment, the key factor affectingpricing decisions is the:AnswerSelectedAnswer:customer'swillingness to payQuestion 251 out of 1 pointsManagement accounting:AnswerSelectedAnswer:focuses on estimating future revenues,costs, and other measures to forecastactivities and their resultsQuestion 261 out of 1 pointsThe approaches and activities of managers in short-runand long-run planning and control decisions that increasevalue for customers and lower costs of products andservices are known as:AnswerSelectedAnswer:costmanagementQuestion 271 out of 1 pointsA budget can serve as:AnswerSelectedAnswer:aplanningandcontroltoolQuestion 281 out of 1 pointsA report showing the actual financial results for a periodcompared to the budgeted financial results for that sameperiod would most likely be called a:AnswerSelectedAnswer: perfor manc e reportQuestion 291 out of 1 pointsAnswer the following questions using the informationbelow:The following information is for Nichols Company:Selling price $150 per unitVariable costs $90 per unitTotal fixed costs $300,000The number of units that Nichols Company must sell toreach targeted operating profit of $90,000 is:AnswerSelectedAnswer: 6,500unitsQuestion 301 out of 1 pointsAnswer the following questions using the informationbelow:Franscioso Company sells several products. Informationof average revenue and costs is as follows:Selling price per unit $28.50Variable costs per unit:Direct material $5.25Direct manufacturing labour $1.15Manufacturing overhead $0.25Selling costs $1.85Annual fixed costs $110,000The number of units that Franscioso must sell annually to make a profit of $90,000 is:AnswerSelectedAnswer: 10,000 units。

趣解ACCA的16张PAPRE（上）ACCA: The world it is operating in and it is to build up（上）ACCA是什么？ACCA的paper为什么是16张?每个paper都在讲啥？来看机智幽默的Rainbow老师是怎么解读的吧！作者简介: 犀利仁师Rainbow，机智幽默，擅长各种段子。

Rainbow's Talkshow板块主笔。

这是一个世事纷繁乱花迷眼的世界，一个任性的世界，一个满布个性的世界。

“一言不合”成为一种态度正在以一种迷人的方式流行：老天爷一言不合就在陆地瞬间切换看海模式；各国大佬一言不合就约架；各级明星一言不合齐刷刷整成蛇精病容……而我们ACCA的世界只有明净而单纯的学术，所以我们今天只谈学术，谈学术有什么用？或许没什么用，就是让我们得以享受这一整季的学术清凉，让我们免得上街去强烈抗议肯德基让其“滚！”，让我们在年高德劭的肾6服役完毕以前不用费力去网上直播”砸！”,让我们买肾7的时候依然带着略有所“装”的小小自傲，顺便一条message，上面会显示：来自Iphone 7!多么低调的炫耀……总之学术会让我们做个安安静静的美蓝子，或者美鋁子，但是当然，钓鱼岛和南海诸岛都是我们家的！所以我们来看看ACCA的世界，或许它其实也不是如同徐志摩的诗那般一派的都是天真，也不是如恋爱中的张爱玲一般低到尘埃里，并且还开出花儿来，其实我们在考场上都或多或少地领略过它的血腥，毕竟它也是一个存在了100多年，一直以来梦想就不曾熄灭过的学术界老干部，人家的mission都说了：它要think ahead!意思是，跟哥一起，超越平庸！可能是这意思吧。

人所共知的事实是ACCA一共有16张paper，以后或许会多于或者少于这个数，不过现在它是16张。

就好比一个美学教授为莎士比亚所倾倒，不能自已地喊出：朱丽叶14岁！为什么是14岁?!作为多年拜倒于ACCA石榴裙下的我们，面对它所建立的迷人世界亦无法自持地呼唤：ACCA16张！为什么是16张?!当然有原因的。

会计专业个人swot分析案例范文英文回答：SWOT Analysis for Accounting Major.Strengths:1. Strong analytical skills: As an accounting major, I have developed strong analytical skills through coursework and practical experience. I am able to analyze financial data and identify trends and patterns.2. Attention to detail: Accounting requires a high level of accuracy and precision. My attention to detail allows me to identify and correct errors in financial records.3. Ethical mindset: Ethics is a crucial aspect of the accounting profession. I have a strong ethical mindset and understand the importance of maintaining integrity andconfidentiality in financial reporting.4. Good communication skills: Effective communication is essential in accounting, whether it is explaining financial information to clients or collaborating with colleagues. I have developed good communication skills through presentations and group projects.5. Proficient in accounting software: I am proficient in using accounting software such as QuickBooks and Excel, which enhances my ability to perform accounting tasks efficiently.Weaknesses:1. Limited practical experience: While I have gained theoretical knowledge in accounting, I have limited practical experience in real-world accounting scenarios. This may pose a challenge when applying theoretical concepts to practical situations.2. Time management: Accounting requires managingmultiple tasks and meeting deadlines. I sometimes struggle with time management and may need to improve my organizational skills to ensure timely completion of assignments.3. Limited knowledge in tax regulations: Tax regulations are constantly changing, and I have limited knowledge in this area. I need to continuously update myself on tax laws and regulations to provide accurate tax advice to clients.Opportunities:1. Professional certifications: Obtaining professional certifications such as Certified Public Accountant (CPA) or Chartered Accountant (CA) can open up more career opportunities and enhance my credibility as an accountant.2. Networking: Building a strong professional network can provide opportunities for internships, job placements, and mentorship. Attending industry events and joining accounting associations can help me expand my network.3. Technological advancements: The accounting field is constantly evolving with technological advancements. Embracing technology and staying updated on accounting software and tools can improve efficiency and productivity.Threats:1. Automation: The advancement of automation and artificial intelligence may potentially replace certain accounting tasks in the future. It is important for accountants to adapt and acquire new skills to remain relevant in the changing landscape.2. Global economic uncertainties: Economic uncertainties, such as recessions or financial crises, can impact the demand for accounting services. It is crucial to be prepared for potential fluctuations in the job market.中文回答：会计专业个人SWOT分析。