第一篇：淺析會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)質(zhì)量的提高

淺析會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)質(zhì)量的提高

【關(guān)鍵詞】會(huì)計(jì)專業(yè)英語(yǔ)；教學(xué)模式；教學(xué)方法；考核方式

【摘要】論文結(jié)合筆者多年的會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)工作經(jīng)驗(yàn)，從會(huì)計(jì)專業(yè)英語(yǔ)的學(xué)科定位，教材的選擇、教學(xué)計(jì)劃的制定，教學(xué)模式、教學(xué)方法和考核方式的改革和創(chuàng)新，以及教師綜合素質(zhì)的提高幾個(gè)方面，對(duì)如何提高會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)質(zhì)量進(jìn)行了探討。

會(huì)計(jì)作為一種國(guó)際商業(yè)語(yǔ)言，在全球經(jīng)濟(jì)一體化中的重要作用日益彰顯，國(guó)家需要會(huì)計(jì)專業(yè)方面高水平的國(guó)際型、創(chuàng)新型、復(fù)合型人才，既要精通國(guó)際會(huì)計(jì)專業(yè)知識(shí)，又要能夠熟練使用英語(yǔ)進(jìn)行會(huì)計(jì)業(yè)務(wù)的處理和交流，這對(duì)會(huì)計(jì)專業(yè)英語(yǔ)的教學(xué)工作提出了越來(lái)越高的要求。筆者結(jié)合自己多年的教學(xué)經(jīng)驗(yàn)和體會(huì)，從以下幾個(gè)方面對(duì)如何提高會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)質(zhì)量進(jìn)行了探討。

一、為會(huì)計(jì)專業(yè)英語(yǔ)準(zhǔn)確定位，提高對(duì)課程的重視程度

目前，國(guó)內(nèi)各高校對(duì)會(huì)計(jì)雙語(yǔ)教學(xué)的重視程度普遍提高，而且對(duì)雙語(yǔ)教學(xué)的探討也在逐步加深，但是對(duì)會(huì)計(jì)專業(yè)英語(yǔ)的教學(xué)卻顯得重視不夠。一方面表現(xiàn)為將該課程設(shè)定為選修課而不是必修課，或者雖是必修課但也是考查課而非考試課；另一方面表現(xiàn)為課時(shí)有限，一般都只安排一個(gè)學(xué)期三四十個(gè)學(xué)時(shí)。這極不利于會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)質(zhì)量的提高，而且目前這一現(xiàn)狀仍未得到改觀。究其原因，筆者認(rèn)為主要是會(huì)計(jì)專業(yè)英語(yǔ)在大學(xué)學(xué)科體系中沒有得到準(zhǔn)確定位所致。

首先，會(huì)計(jì)專業(yè)英語(yǔ)是基礎(chǔ)英語(yǔ)教學(xué)的延續(xù)和擴(kuò)展，是學(xué)生從學(xué)英語(yǔ)到用英語(yǔ)并掌握英語(yǔ)實(shí)用技能的關(guān)鍵環(huán)節(jié)，它側(cè)重語(yǔ)言的應(yīng)用及有關(guān)會(huì)計(jì)專業(yè)方面的英語(yǔ)知識(shí)，是從理論向?qū)嵺`的具體轉(zhuǎn)化。

其次，會(huì)計(jì)專業(yè)英語(yǔ)不同于會(huì)計(jì)雙語(yǔ)教學(xué)。會(huì)計(jì)專業(yè)英語(yǔ)是基于會(huì)計(jì)專業(yè)知識(shí)的語(yǔ)言學(xué)習(xí)，而雙語(yǔ)教學(xué)是在教學(xué)過(guò)程中用雙語(yǔ)（一般為中、英文）來(lái)傳授會(huì)計(jì)專業(yè)知識(shí)，二者的教學(xué)目的不同。會(huì)計(jì)專業(yè)英語(yǔ)都是選用一級(jí)學(xué)科非常通用的專業(yè)詞匯來(lái)組編內(nèi)容，而會(huì)計(jì)雙語(yǔ)教學(xué)都是會(huì)計(jì)專業(yè)基礎(chǔ)課程，屬于二級(jí)學(xué)科甚至三級(jí)學(xué)科，專業(yè)性非常強(qiáng)，因此二者的教學(xué)內(nèi)容也有所不同。但是，二者的終極目的是相同的，而且會(huì)計(jì)專業(yè)英語(yǔ)可以為學(xué)生擴(kuò)充會(huì)計(jì)專業(yè)基礎(chǔ)課必備的基本英語(yǔ)知識(shí)，對(duì)會(huì)計(jì)雙語(yǔ)教學(xué)有積極的促進(jìn)作用。

因此，會(huì)計(jì)專業(yè)英語(yǔ)是從基礎(chǔ)英語(yǔ)教學(xué)向雙語(yǔ)教學(xué)過(guò)渡的一座橋梁，具有極為重要的地位和作用。應(yīng)提高對(duì)會(huì)計(jì)專業(yè)英語(yǔ)的重視程度，把該課程設(shè)定為必修課和考試課，并且適當(dāng)延長(zhǎng)學(xué)時(shí)數(shù)，讓學(xué)生打下扎實(shí)的會(huì)計(jì)專業(yè)英語(yǔ)基礎(chǔ)，為開展雙語(yǔ)教學(xué)做好充分準(zhǔn)備。

二、選擇合適的教材，制定合理的教學(xué)計(jì)劃

（一）教材的選擇

教材是教學(xué)的手段之一，是教學(xué)大綱和教學(xué)內(nèi)容的直接體現(xiàn)，直接影響教學(xué)效果。對(duì)于會(huì)計(jì)專業(yè)英語(yǔ)教材的選擇，觀點(diǎn)非常多，主要有采用國(guó)外英文原版教材、國(guó)內(nèi)出版教材和任課教師自編教材（或講義）這三種。

國(guó)外英文原版教材可以讓學(xué)生領(lǐng)略到原汁原味的東西，包括專業(yè)詞匯的使用、專業(yè)內(nèi)容的表達(dá)、西方的專業(yè)教學(xué)思路和對(duì)知識(shí)的認(rèn)知程序。而且原版教材知識(shí)較新，反映了學(xué)科前沿，內(nèi)容層次分明，概念敘述詳細(xì)。但缺點(diǎn)是內(nèi)容過(guò)多而學(xué)時(shí)有限，往往不能全面講述。此外，原版教材的價(jià)格偏高，會(huì)增加學(xué)生的經(jīng)濟(jì)負(fù)擔(dān)。教師自編的教材多半是把專業(yè)原版書籍或期刊文獻(xiàn)中的一些文章匯編在一起，難以做到從語(yǔ)言角度循序漸進(jìn)組織教學(xué)內(nèi)容，容易造成學(xué)科教學(xué)上的隨意性和語(yǔ)言表達(dá)上的偏差。對(duì)國(guó)內(nèi)出版的會(huì)計(jì)專業(yè)英語(yǔ)教材，也有難易之分和編寫上各具特色的問(wèn)題。

因此，筆者認(rèn)為，在教材的選擇上，應(yīng)本著實(shí)事求是的態(tài)度，根據(jù)各個(gè)學(xué)校學(xué)生的實(shí)際情況來(lái)選擇。如學(xué)生的英語(yǔ)基礎(chǔ)較好，可采用國(guó)外優(yōu)秀的初級(jí)會(huì)計(jì)英文原版教材，考慮到學(xué)時(shí)限制，可適當(dāng)挑選內(nèi)容精講，其他內(nèi)容泛讀；如學(xué)生的英語(yǔ)基礎(chǔ)一般，可采用國(guó)內(nèi)出版的會(huì)計(jì)專業(yè)英語(yǔ)教材，如上海財(cái)經(jīng)大學(xué)等知名大學(xué)出版的教材，知識(shí)體系較新，且難度適中；如學(xué)生的英語(yǔ)基礎(chǔ)較差，則可選擇編寫較簡(jiǎn)單的國(guó)內(nèi)出版教材或教師自編教材或講義?？傊?，只要能夠與學(xué)生的英語(yǔ)水平相當(dāng)，學(xué)生通過(guò)適當(dāng)努力能夠有所收獲，且具有實(shí)用性、趣味性、專業(yè)性和新穎性的會(huì)計(jì)專業(yè)英語(yǔ)教材，就不失為一本好教材。

（二）教學(xué)計(jì)劃的制定

教學(xué)計(jì)劃同樣要根據(jù)學(xué)生的實(shí)際情況來(lái)制定，不能搞“一刀切”。對(duì)于英語(yǔ)基礎(chǔ)較好的班級(jí)，教學(xué)進(jìn)度可適當(dāng)安排快一些，并在計(jì)劃中多安排一些課后需學(xué)生獨(dú)立完成或小組協(xié)作完成的任務(wù)，讓他們學(xué)會(huì)查找外文資料，以拓寬學(xué)生的視野和知識(shí)面。而對(duì)英語(yǔ)基礎(chǔ)較差的班級(jí)，可以將教學(xué)進(jìn)度適當(dāng)放慢，多一些講解，包括專業(yè)詞匯的講解和語(yǔ)法的講解，以求學(xué)生最大程度理解和消化所學(xué)專業(yè)英語(yǔ)知識(shí)。這樣，學(xué)生就可以各取所需，使專業(yè)英語(yǔ)水平都得到不同程度的提高。

三、改革教學(xué)模式，創(chuàng)新教學(xué)方法和考核方式，提高學(xué)生的學(xué)習(xí)積極性

（一）教學(xué)模式的改革

“興趣是最好的老師”。要想提高教學(xué)質(zhì)量，除了以上談到的兩個(gè)問(wèn)題以外，首要的問(wèn)題就是提高學(xué)生的學(xué)習(xí)積極性。中國(guó)傳統(tǒng)的教學(xué)模式是以教師講授為主，教師講解詞匯、翻譯課文，學(xué)生被動(dòng)聽課、記筆記，學(xué)生對(duì)教師和課本的依賴性很大，缺乏學(xué)習(xí)的主動(dòng)積極性，不利于學(xué)生獨(dú)立思維能力的發(fā)展和創(chuàng)造精神的培養(yǎng)。因此，應(yīng)改革傳統(tǒng)的教學(xué)模式，變“以教師為中心”為“以學(xué)生為中心”，讓學(xué)生成為課堂的積極參與者，只有這樣才能調(diào)動(dòng)學(xué)生的學(xué)習(xí)積極性。

（二）教學(xué)方法的創(chuàng)新

除了傳統(tǒng)的啟發(fā)式教學(xué)、案例教學(xué)、課堂提問(wèn)、聽寫和討論等互動(dòng)教學(xué)方法以外，“環(huán)式任務(wù)型（cyclic task）”教學(xué)方法非常值得推廣。

所謂“任務(wù)”，簡(jiǎn)言之，就是用語(yǔ)言做事。在用語(yǔ)言做事的過(guò)程中，學(xué)習(xí)者始終處于一種積極主動(dòng)的學(xué)習(xí)心理狀態(tài)。一個(gè)任務(wù)便是一個(gè)獨(dú)立的教學(xué)單元（如完成英文作賬和英文會(huì)計(jì)報(bào)表的編制、模擬會(huì)計(jì)人員英語(yǔ)場(chǎng)景對(duì)話、開展會(huì)計(jì)專業(yè)英文文獻(xiàn)翻譯等），全部教學(xué)活動(dòng)都圍繞這個(gè)任務(wù)進(jìn)行，服務(wù)于任務(wù)的完成；一個(gè)任務(wù)之下又分有若干個(gè)子任務(wù)，形成一個(gè)難度遞增的任務(wù)鏈——環(huán)式任務(wù)。在這一系列的任務(wù)當(dāng)中，學(xué)生是交際者（interlocutor），在完成任務(wù)的過(guò)程中學(xué)生鍛煉了獨(dú)立性、適應(yīng)性、創(chuàng)造性、自主性及主動(dòng)性。教師有三個(gè)主要角色：助學(xué)者（facilitator）、參與者（participant）及觀察者（observer）。4—5個(gè)學(xué)生被分為一個(gè)小組，以小組為單位共同完成每個(gè)任務(wù)；然后每個(gè)小組選一個(gè)代表作總結(jié)發(fā)言，表述他們的觀點(diǎn)或給出完成結(jié)果。這樣可以提高學(xué)生述說(shuō)的交流機(jī)會(huì)及合作學(xué)習(xí)的能力，避免了過(guò)度使用全班式授課而導(dǎo)致的教師對(duì)課堂的壟斷。這種任務(wù)型教學(xué)法無(wú)疑對(duì)教師和學(xué)生都提出了更高的要求，教師從支配地位轉(zhuǎn)變?yōu)橐晃恢鷮W(xué)者；從傳統(tǒng)的教學(xué)模式中走出來(lái)；從一言堂”成為“多言堂”的課堂教學(xué)。教師還要把握每次完成任務(wù)的時(shí)間、難度，這些因素會(huì)影響學(xué)生是否能自始至終積極投入到活動(dòng)中去。

此外，現(xiàn)在很多高校已經(jīng)普及多媒體教學(xué)。多媒體教學(xué)可以給課堂提供大量的信息（如以圖表方式給出文章脈絡(luò)、介紹一些專業(yè)背景知識(shí)等），也可以利用圖片、動(dòng)畫等帶來(lái)輕松、有趣的課堂氣氛。模擬實(shí)際應(yīng)用場(chǎng)景（如專業(yè)學(xué)術(shù)交流和學(xué)術(shù)報(bào)告等）可以增強(qiáng)學(xué)生的現(xiàn)實(shí)感，從視覺和聽覺上吸引學(xué)生，相比單一的課本顯得更加豐富多彩，同樣也會(huì)激發(fā)學(xué)生的學(xué)習(xí)積極性，并拓展學(xué)生的視野和知識(shí)面。

（三）考核方式的多樣化

對(duì)學(xué)生的考核方式，應(yīng)改變過(guò)去單一的考試成績(jī)加平時(shí)（作業(yè)及出勤）成績(jī)的方式。要將考核貫穿于教學(xué)過(guò)程的始終，平時(shí)多一些小型測(cè)試，可分單元進(jìn)行，每次10分鐘，以檢查學(xué)生的知識(shí)掌握情況。考核方式也不僅僅是筆試，可以是對(duì)會(huì)計(jì)專業(yè)知識(shí)的口頭表達(dá)能力測(cè)試、翻譯能力測(cè)試和對(duì)課堂任務(wù)完成情況的評(píng)價(jià)。這樣，不僅可以體現(xiàn)評(píng)分的公平、公正性，也可以在教學(xué)過(guò)程中不斷督促學(xué)生學(xué)習(xí)，檢查學(xué)生的掌握情況，以便教師調(diào)整教學(xué)進(jìn)度和改進(jìn)教學(xué)方法。

四、創(chuàng)造教師進(jìn)修機(jī)會(huì)，提高教師綜合素質(zhì)

現(xiàn)在一般高校擔(dān)任會(huì)計(jì)專業(yè)英語(yǔ)課程教學(xué)任務(wù)的教師或者是懂一點(diǎn)會(huì)計(jì)知識(shí)的英語(yǔ)專業(yè)教師，或者是英語(yǔ)較好的會(huì)計(jì)專業(yè)任課教師。因此，目前普遍存在的問(wèn)題是，英語(yǔ)專業(yè)教師英語(yǔ)功底扎實(shí)，專業(yè)知識(shí)缺乏；會(huì)計(jì)專業(yè)教師專業(yè)好，但英語(yǔ)基礎(chǔ)知識(shí)掌握不夠充分，不能將基礎(chǔ)英語(yǔ)和專業(yè)英語(yǔ)有機(jī)地結(jié)合起來(lái)，有效組織課堂教學(xué)。因此，必須創(chuàng)造機(jī)會(huì)讓教師進(jìn)修，提高綜合素質(zhì)。

對(duì)英語(yǔ)專業(yè)教師，可以通過(guò)進(jìn)修會(huì)計(jì)專業(yè)課程來(lái)提高對(duì)會(huì)計(jì)專業(yè)知識(shí)的理解，也可鼓勵(lì)他們攻讀會(huì)計(jì)專業(yè)的碩士和博士學(xué)位；對(duì)會(huì)計(jì)專業(yè)教師，可鼓勵(lì)其在國(guó)內(nèi)語(yǔ)言學(xué)校參加語(yǔ)言培訓(xùn)，如果條件許可，到國(guó)外做訪問(wèn)學(xué)者，采用浸泡式、全程式學(xué)習(xí)，增強(qiáng)外語(yǔ)應(yīng)用能力，同時(shí)也為開雙語(yǔ)課打下基礎(chǔ)。此外，還可以組織教師到國(guó)內(nèi)知名大學(xué)去作訪問(wèn)和交流，到外資企業(yè)參加社會(huì)實(shí)踐和學(xué)習(xí)，并組織專業(yè)英語(yǔ)教師定期進(jìn)行教學(xué)研討，互相交流教學(xué)經(jīng)驗(yàn)和心得，共同提高。

【參考文獻(xiàn)】

［1］凌莉.整體式專業(yè)英語(yǔ)教學(xué)初探［J］.考試周刊，2008，（10）.［2］梁水源.論會(huì)計(jì)專業(yè)英語(yǔ)課程教改方向［J］.會(huì)計(jì)之友，2006，（9）.［3］李成云.淺析會(huì)計(jì)專業(yè)英語(yǔ)的教學(xué)［J］.學(xué)習(xí)月刊，2007，（2）.［4］孫鵬云.提高會(huì)計(jì)專業(yè)英語(yǔ)教學(xué)質(zhì)量的思考［J］.內(nèi)蒙古財(cái)經(jīng)學(xué)院學(xué)報(bào)，2007，（3）.［5］蔡明山,聶會(huì)平.地方院校雙語(yǔ)教學(xué)與專業(yè)英語(yǔ)教學(xué)之比較［J］.現(xiàn)代教育科學(xué)，2008，（2）.

第二篇：會(huì)計(jì)專業(yè)英語(yǔ)

Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions

The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles

The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints

The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.

第三篇：會(huì)計(jì)專業(yè)英語(yǔ)簡(jiǎn)歷

會(huì)計(jì)專業(yè)畢業(yè)生的英文簡(jiǎn)歷模板

會(huì)計(jì)是當(dāng)前最為熱門的專業(yè)之一，這個(gè)行業(yè)也是最為賺錢的職業(yè)之一。不過(guò)很多剛剛畢業(yè)的畢業(yè)生，還是不清楚會(huì)計(jì)英語(yǔ)簡(jiǎn)歷的寫作規(guī)范是怎樣的。[本文由114大學(xué)生網(wǎng)——大學(xué)生的百事通 收集整理]

會(huì)計(jì)專業(yè)英語(yǔ)簡(jiǎn)歷模板

PERSONAL

Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing

Tel:(8621)*************

Mob:(86)***

E-mail: office@icxo.com

09/86-07/90 Bachelor of Economics

Shanghai University of Finance & Economy

09/83-07/86 The High School Affiliated to Fu Dan University

WORKING EXPERIENCE

Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager

Responsible for taxation claims;

Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor

Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE

An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS

*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【經(jīng)理人職場(chǎng)-office.icxo.com】

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第四篇：會(huì)計(jì)專業(yè)英語(yǔ)復(fù)習(xí)資料

《會(huì)計(jì)專業(yè)英語(yǔ)》復(fù)習(xí)資料

一、短語(yǔ)中英互譯

1、會(huì)計(jì)分錄

2、投資活動(dòng)

3、后進(jìn)先出法

4、客觀性原則

5、注冊(cè)會(huì)計(jì)師

6、權(quán)責(zé)發(fā)生制

7、累計(jì)折舊

8、資產(chǎn)負(fù)債表

9、經(jīng)營(yíng)決策

10、銀行存款

11、到期日

12、歷史成本

13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft

二、從下列選項(xiàng)中選出最佳答案

1、Generally，revenue is recorded by a business enterprise at a point when ：()

A、Management decides it is appropriate to do so

B、The product is available for sale to consumers

C、An exchange has taken place and the earning process is virtually complete

D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？()

A、To reduce the income tax liability

B、To aid management in making business decisions

C、To match the costs of production with revenue as earned

D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()

A、Going concern

B、Materiality

C、Consistency

D、Stable monetary unit4、An accrued expense can best be described as an amount()

A、Paid and currently matched with revenue

B、Paid and not currently matched with revenue

C、Not paid and not currently matched with revenue

D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1

evidence is an example of the principle or concept of()

A、Business entity

B、Consistency

C、Going concern

D、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：()

A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：

()

A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B

D、Neither A nor B8、A petty cash fund is ：()

A、used to pay relatively small amounts。

B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。

C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。

D、all of the above。

9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()

A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()

A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :

A.overstatement of cost of merchandise sold for the year by $7,500

B.understatement of gross profit for the year by $7,500

C.overstatement of net income for the year by $7,500

D.understatement of net income for the year by $7,500

12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()

A.periodicB.perpetualC.physicalD.retail

13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()

A.FIFOB.LIFOC.average costD.perpetual inventory

14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()

A.FIFOB.LIFOC.averageD.periodic

15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()

A.$100,000B.$101,050C.$103,000D.none of the above

16.The owner’s equity in a corporation is commonly called:()

A.capitalB.stockholders’equity

C.shareholders’ investmentD.all of the above

17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()

A.current assets sectionB.long-term liabilities section

C.stockholders’ equity sectionD.none of the above

18.Paid-in capital for a corporation may originate from which of the following sources?()

A.Real estate donated to the corporation

B.Redemption of the corporation’s own stock

C.Sale of the corporation’s treasury stock

D.all of the above

19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()

A.$18,000B.$27,000C.$45,000D.none of the above

20.An appropriation for plant expansion would be reported on the balance sheet in :()

A.the plant assets section

B.the long-term liabilities section

C.the stockholders’equity section

D.none of the above

三.判斷題,正確的寫”T”.錯(cuò)誤的寫”F”

1.Many people have chosen accounting as a profession because of its many disadvantages.()

2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()

3.The accounting equation is : Assets =Owners' equity.()

4.The accounting equation is: Assets = liabilities +Equities.()

5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()

6.The words “to debit” and “to credit” are the same.()

7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()

8.Most business have many same accounts.()

9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()

10.Vouchers of accounting is including the original voucher.()

四、經(jīng)濟(jì)業(yè)務(wù)描述題

1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互譯

1.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額，這一余額代表業(yè)主在企業(yè)中的權(quán)益的賬面價(jià)值。公司的業(yè)主權(quán)益通常稱為資本、股東權(quán)益、股東資產(chǎn)凈值、股東投資。

2、債務(wù)可分為流動(dòng)負(fù)債和長(zhǎng)期負(fù)債。流動(dòng)負(fù)債是將在一年或一個(gè)會(huì)計(jì)期間后償還的債務(wù)，而長(zhǎng)期負(fù)債是在一年或一年以上多個(gè)會(huì)計(jì)期間后償還的債務(wù)，通常是二三年或更長(zhǎng)。

3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.5、無(wú)形資產(chǎn)是那些對(duì)企業(yè)有用但沒有實(shí)物形態(tài)的長(zhǎng)期資產(chǎn)。無(wú)形資產(chǎn)由于法律授予這類資產(chǎn)的所有者以某種權(quán)利和特權(quán)而與其他資產(chǎn)一樣具有價(jià)值。無(wú)形資產(chǎn)按取得時(shí)所花的成本入帳，并且在整個(gè)有效期內(nèi)逐期攤銷轉(zhuǎn)入費(fèi)用帳。

第五篇：提高教學(xué)質(zhì)量

關(guān)于提高《中國(guó)政治思想史》的教學(xué)質(zhì)量的報(bào)告

山東********行政管理系：

根據(jù)我校深化教育教學(xué)改革精神的指示和我院教學(xué)質(zhì)量年活動(dòng)安排，結(jié)合本學(xué)期學(xué)習(xí)《中國(guó)政治思想史》的實(shí)際，現(xiàn)就提高該課程教學(xué)質(zhì)量的一些建議報(bào)告如下：

一、課外下足功夫，課上用足時(shí)間。

《中國(guó)政治思想史》是一門以中國(guó)歷史上的政治思想為主要研究對(duì)象的課程。主要揭示政治思想的理論基礎(chǔ)、主要內(nèi)容、歷史背景、社會(huì)作用、發(fā)展規(guī)律、思想聯(lián)系、價(jià)值取向、文化底蘊(yùn)、歷史局限等問(wèn)題。

這門課程的研究對(duì)象和研究目的告訴我們：若想學(xué)好這門課，真正從此課中學(xué)到知識(shí)，就必須大量閱讀、了解以致熟悉相關(guān)歷史背景，歷史人物故事，否則，會(huì)感到不知老師所云。而現(xiàn)實(shí)的情況是大多數(shù)同學(xué)由于閱讀量有限以及一些歷史背景及人物故事確實(shí)難以接觸到，很難達(dá)到了解相關(guān)歷史的程度。目前的主客觀條件又制約著同學(xué)去大量閱讀相關(guān)史書以了解該課程所涉及到的相關(guān)歷史背景、人物故事等。在現(xiàn)實(shí)的課程學(xué)習(xí)中，我們了解到老師大量的了解課程所涉及的相關(guān)歷史，能夠旁征博引。所以，我建議老師能否利用工作之余將《中國(guó)政治思想史》所涉及的相關(guān)歷史背景、人物事件等簡(jiǎn)單羅列一下，以供同學(xué)閱讀學(xué)習(xí)。這樣一能使同學(xué)了解相關(guān)史實(shí)便于相關(guān)知識(shí)的學(xué)習(xí)掌握，二能作為一個(gè)引子激起同學(xué)繼續(xù)了解相關(guān)史實(shí)的興趣，可謂一舉兩得。

二、多措并舉，搞活課堂氣氛。

歷史經(jīng)驗(yàn)告訴我們，但凡涉及到歷史的知識(shí)就會(huì)多多少少令人感到枯燥。若是課程再安排在上午或下午第一節(jié)，那么課堂氣氛會(huì)更加沉悶。人是需要刺激的，就像是從海中捕獲的鰻魚，沒有刺激就會(huì)慢慢死去，放進(jìn)一條鯰魚則會(huì)全都活躍起來(lái)。

幸好，老師采取了一些措施，如播放視頻講座、鼓勵(lì)同學(xué)走上講臺(tái)變換角色等，這些都極大的調(diào)動(dòng)了同學(xué)的積極性，活躍了課堂氣氛。另外，若教學(xué)時(shí)間允許我們還可以采取更多的形式和手段來(lái)激活課堂氣氛，提高課堂利用效率。例如，可就歷史上某一事件、某人觀點(diǎn)等組織辯論，一方面讓同學(xué)在準(zhǔn)備辯論材料中充分學(xué)習(xí)相關(guān)知識(shí)，另一方面通過(guò)辯論提高同學(xué)語(yǔ)言表達(dá)、思辨能力，深化對(duì)問(wèn)題的認(rèn)知。另外，可要求同學(xué)在預(yù)習(xí)課程的過(guò)程中提出相關(guān)問(wèn)題，在上課前交給老師。由老師在課上拋給同學(xué)，進(jìn)行思維碰撞，老師可當(dāng)堂點(diǎn)評(píng)也可下節(jié)課做評(píng)判。就像陶行知所說(shuō)的：“發(fā)現(xiàn)千千萬(wàn)，起點(diǎn)是一問(wèn)?！?/p>

三、用好多媒體這個(gè)平臺(tái)。

伴隨著科技的發(fā)展和資金的投入，多媒體已廣泛應(yīng)用到課堂的教學(xué)中。毫無(wú)疑問(wèn)，多媒體對(duì)教學(xué)有著極大的促進(jìn)作用。它擁有許多優(yōu)點(diǎn)：

1、教學(xué)生動(dòng)，便于學(xué)習(xí)，比起“黑板＋粉筆”的傳統(tǒng)教學(xué)，多媒體由于運(yùn)用了現(xiàn)代教學(xué)手段，集文字、聲音、圖像和動(dòng)畫于一體，它能變靜為動(dòng)，克服了傳統(tǒng)教學(xué)中同學(xué)面向靜態(tài)呆板的課文和板書的缺陷，能把抽象的知識(shí)理論具體化、形象化、直觀化，便于同學(xué)理解和記憶。有利于調(diào)動(dòng)同學(xué)的學(xué)習(xí)積極性，讓同學(xué)思維始終處于高度興奮狀態(tài)，認(rèn)知主體作用得以體現(xiàn)，從而使所學(xué)知識(shí)印象深刻，理解能力提高。

2、學(xué)習(xí)內(nèi)容的新穎性與即時(shí)性，多媒體教學(xué)為老師提供了豐富的備課資源，能讓老師獲得最新的信息資源，而一旦這些資源被制作成課件內(nèi)容，同學(xué)則能在第一時(shí)間獲得新的信息，激發(fā)同學(xué)興趣。

但不可否認(rèn)，多媒體教學(xué)也存在著不少缺點(diǎn)：

1、課件容量大，同學(xué)基本是兩耳不聞老師所講而是奮筆疾書忙于抄課件。我們知道老師所講的往往是自己十幾年幾十年研究和教學(xué)中總結(jié)出的經(jīng)典而書本上沒有的。這樣就造成了本末倒置。

2、由于多媒體課件自身的缺點(diǎn)，造成信息有些凌亂，使所學(xué)知識(shí)不能形成一個(gè)體系。所以，建議老師刪減一下課件內(nèi)容，留下重要點(diǎn)，將需要發(fā)散的東西進(jìn)行板書。這樣，將多媒體這種現(xiàn)代教學(xué)方法與板書這種傳統(tǒng)的教學(xué)方法相結(jié)合，從而互相彌補(bǔ)各自的不足，達(dá)到最好的教學(xué)效果。另外，老師最好能夠調(diào)整一下幻燈片的順序，從而使課件內(nèi)容形成一個(gè)較完整的體系以便于同學(xué)學(xué)習(xí)記憶。

四、加強(qiáng)師生交流，共抓教學(xué)質(zhì)量。

《中國(guó)政治思想史》是一門介紹中國(guó)政治思想、政治制度的課程。我們都熟悉你有一個(gè)蘋果，我有一個(gè)蘋果，你有一個(gè)思想，我有一個(gè)思想的故事?？梢娂訌?qiáng)思想上、知識(shí)點(diǎn)認(rèn)知上的交流是必不可少的。交流往往能迸發(fā)出智慧的火花。一方面我們要加強(qiáng)同學(xué)之間的交流，互相學(xué)習(xí)提高；另一方面要加強(qiáng)與老師的交流，學(xué)習(xí)老師的思維方式、看問(wèn)題的角度等，以促進(jìn)自身的提高。

以上就是我對(duì)于《中國(guó)政治思想史》這門課程的認(rèn)識(shí)和關(guān)于提高該課教學(xué)質(zhì)量方面的建議。希翼老師采納，不足之處，還望指正。

（印章）二〇一〇年十一月十日