会计专业英语答案

第一篇：会计专业英语答案

会计专业英语简历

会计专业毕业生的英文简历模板

会计是当前最为热门的专业之一，这个行业也是最为赚钱的职业之一。不过很多刚刚毕业的毕业生，还是不清楚会计英语简历的写作规范是怎样的。[本文由114大学生网——大学生的百事通 收集整理]

会计专业英语简历模板

PERSONAL

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

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

Mob: (86) 13122222222

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.【经理人职场-office.icxo.com】

如果您有什么好的建议欢迎通过电子邮件联系我们：

本版编辑联系方式：wrs1204@163.com

第二篇：会计专业英语词汇大全

accountant genaral 会计主任

account balancde 结平的帐户

account bill 帐单

account books 帐

account classification 帐户分类

account current 往来帐

account form of balance sheet 帐户式资产负债表

account form of profit and loss statement 帐户式损益表

account payable 应付帐款

account receivable 应收帐款

account of payments 支出表

account of receipts 收入表

account title 帐户名称，会计科目

accounting year 或financial year 会计

accounts payable ledger 应付款分类帐

Accounting period(会计期间)

are related to specific time periods ,typically one year(通常是一年)

资产负债表：balance sheet 可以不大写b

利润表： income statements (or statements of income)

利润分配表：retained earnings

现金流量表：cash flows

1、部门的称谓

市场部Marketing

销售部 Sales Department (也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD)

客户服务 Customer Service ，例如客服员叫CSR，R for representative

人事部 Human Resource

行政部 Admin.

财务部 Finance & Accounting

产品供应 Product Supply，例如产品调度员叫 P S Planner

2、人员的称谓

助理 Assistant

秘书 secretary

前台接待小姐 Receptionist

文员 clerk ，如会计文员为Accounting Clerk

主任 supervisor

经理 Manager

总经理 GM，General Manager

入场费admission

运费freight

小费tip

学费tuition

价格，代价charge

制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

总监Director

总会计师 Finance Controller

高级 Senior 如高级经理为 Senior Manager

营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance 会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

帐目名词

一、 资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

现金 Cash

银行存款 Cash in bank

其他货币资金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

银行本票 Cashier's cheque

银行汇票 Bank draft

信用卡 Credit card

信用证保证金 L/C Guarantee deposits

存出投资款 Refundable deposits

短期投资 Short-term investments

股票 Short-term investmentscorporate bonds

基金 Short-term investmentsother

短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

其他应收款 Other notes receivable

坏账准备 Bad debt reserves

预付账款 Advance money

应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

物资采购 Supplies purchasing

原材料 Raw materials

包装物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差异 Materials cost variance

自制半成品 Semi-Finished goods

库存商品 Finished goods

商品进销差价 Differences between purchasing and selling price

委托加工物资 Work in process - outsourced

委托代销商品 Trust to and sell the goods on a commission basis

受托代销商品 Commissioned and sell the goods on a commission basis

存货跌价准备 Inventory falling price reserves

分期收款发出商品 Collect money and send out the goods by stages

待摊费用 Deferred and prepaid expenses

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

其他股权投资 Other investment on stocks

长期债权投资 Long-term investment on bonds

债券投资 Investment on bonds

其他债权投资 Other investment on bonds

长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor's rights investment depreciation reserves

委托贷款 Entrust loans

本金 Principal

利息 Interest

减值准备 Depreciation reserves

固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

累计折旧 Accumulated depreciation

固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

工程物资 Project goods and material

专用材料 Special-purpose material

专用设备 Special-purpose equipment

预付大型设备款 Prepayments for equipment

为生产准备的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安装工程 Erection works 在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

在建工程减值准备 Construction-in-process depreciation reserves

固定资产清理 Liquidation of fixed assets

无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

待处理财产损溢 Wait deal assets loss or income

待处理流动资产损溢 Wait deal intangible assets loss or income

待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

短期借款 Short-term borrowing

应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应付账款 Account payable

预收账款 Deposit received

代销商品款 Proxy sale goods revenue

应付工资 Accrued wages

应付福利费 Accrued welfarism

应付股利 Dividends payable

应交税金 Tax payable

应交增值税 value added tax payable

进项税额 Withholdings on VAT

已交税金 Paying tax

转出未交增值税 Unpaid VAT changeover

减免税款 Tax deduction

销项税额 Substituted money on VAT

出口退税 Tax reimbursement for export

进项税额转出 Changeover withnoldings on VAT

出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

转出多交增值税 Overpaid VAT changeover

未交增值税 Unpaid VAT

应交营业税 Business tax payable

应交消费税 Consumption tax payable 应交资源税 Resources tax payable

应交所得税 Income tax payable

应交土地增值税 Increment tax on land value payable

应交城市维护建设税 Tax for maintaining and building cities

payable

应交房产税 Housing property tax payable

应交土地使用税 Tenure tax payable

应交车船使用税 Vehicle and vessel usage license plate

tax(VVULPT) payable

应交个人所得税 Personal income tax payable

其他应交款 Other fund in conformity with paying

其他应付款 Other payables

预提费用 Drawing expense in advance

其他负债 Other liabilities

待转资产价值 Pending changerover assets value

预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

应付债券 Bonds payable

债券面值 Face value, Par value

债券溢价 Premium on bonds

债券折价 Discount on bonds

应计利息 Accrued interest

长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capita

实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

已归还投资 Investment Returned

公积

资本公积 Capital reserve

资本(或股本)溢价 Cpital(or Stock) premium

接受捐赠非现金资产准备 Receive non-cash donate reserve

股权投资准备 Stock right investment reserves

拨款转入 Allocate sums changeover in

外币资本折算差额 Foreign currency capital

其他资本公积 Other capital reserve 盈余公积 Surplus reserves

法定盈余公积 Legal surplus

任意盈余公积 Free surplus reserves

法定公益金 Legal public welfare fund

储备基金 Reserve fund

企业发展基金 Enterprise expension fund

利润归还投资 Profits capitalizad on return of investment

利润 Profits

本年利润 Current year profits

利润分配 Profit distribution

其他转入 Other chengeover in

提取法定盈余公积 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取储备基金 Withdrawal reserve fund

提取企业发展基金 Withdrawal reserve for business expansion

提取职工奖励及福利基金 Withdrawal staff and workers' bonus and

welfare fund

利润归还投资 Profits capitalizad on return of investment

应付优先股股利 Preferred Stock dividends payable

提取任意盈余公积 Withdrawal other common accumulation fund

应付普通股股利 Common Stock dividends payable

转作资本(或股本)的普通股股利 Common Stock dividends change to

assets(or stock)

未分配利润 Undistributed profit

四、成本类 Cost

生产成本 Cost of manufacture

基本生产成本 Base cost of manufacture

辅助生产成本 Auxiliary cost of manufacture

制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

营业外支出 Nonbusiness expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

所得税 Income tax

以前损益调整 Prior year income adjustment

第三篇：英语作文,会计专业自我介绍

Good morning everyone, my name isXXX, I come from XXX city,XXX Province, now I am a students in XXX class of XXXX of XXXX University. Now I am very pleased to have the opportunity of this speech.

After a semester of study on the financial accounting in English, I’d like to share my learning experiences of this course .we can learn six accounting elements of business accounting from this course in English, they are assets, liabilities, owner’s equity, revenue, expense and profit, and also include financial statements and analysis. At the beginning of the book we can find the introduction of the double-entry bookkeeping and accounts set up, which fill out the gap between the basic accounting and financial processing.

This course, namely financial accounting in English, is a course that

helps us to apply the accounting knowledge we have learned to international business successfully. Financial accounting in English which is a tool for our accounting work and also a sample of our ability. I think, it is a must quality for eligible accounting personnel to master the course.

After the study of this book, we can not only grasp the operating capacity to deal with accounting problems in English, but also learn and consolidate knowledge of English we have been learned. Further more I recognize that the accounting study can not be merely on the theory of teaching in Chinese. This course, which teaches financial accounting in English expanding the scope of knowledge, enables us to be capable for any work of financial accounting in the foreign companies after graduation. In a word, the course will do a lot of help to our work in the future.

第四篇：会计专业英语 帮忙翻译一下

EOCR ( return on capital` employed )

EOCR(资本回报率的使用)

This measures the relationship between profit , usually for the financial year, and the capital invested in the business.

这一措施的利润之间的关系,通常的财政,资本投资业务。

For example, part of the balance sheet ofR Solly, a sole trader , showed:

例如,资产负债表的一部分所利,一个唯一的交易员,显示:

€€

Capital at 1 january year 980,000

资本在每年1月1日9

Profit for the year12,000

年利润

Drawings for the yearCapital a 31 December year 9Solly;s profit for the year enden 31 December year 9 was €12,000. Because he also drew €12,000 form the business, no profits were retained in the business. Therefore,the capital employed was €80,000 both at the commencement of the year and at the end of the year. His return on capital employed was therefore:

Profit foe the year/capital employed=0.15 or 15%

What does this mean?Fist, if Solly had not been in business,the €80,000 could have been invested to earn a return. For example. Perhaps he could have invested the money to earn 10% per annum.This would have produced an income of €8,000.

The extra profit (€12,000 minus €8,000) of €4,000 is made by his business. However, for the sole trader there is another is another consideration.

Sole traders often work in their in own business. The reward to an employee who Works in the business is a wage or salary. These would have been debited to theProfit and loss account for the year. If Solly, the owner, works in his own business, his ‘wages’cannot go in the profit and loss account. Instead they must be treated as drawings. Therefore if SOlly could get a job somewhere for which his salary wouldBe €9,200 per annum for the same number of hours that he works in his business, Then he would be €5,200 per annum better off by not having his business. This is Arrived at as follows:

€

Profit from running his business12,000

Income if he was not in business:

Salary from employment9,200

Interest form €80,000 invested at 10%8,000

17,200

Difference5,200

But what if the figures on Solly’s balance sheet had been:

€€

Capital 1 January Year 980,000

Profit the year12,000

Drawings for the year10,0002,000

Capital 31 December year 982,000

You will see that Solly has not withdrawn all of the profit that he has made in the year ended 31 December Yare 9. So how do we calculate the return on capital employed?There is no doubt about the profit. It is €12,000. But what is the capital employed? There are three possibilities:

€

Capital employed at 1 January Year 980,000

Capital employed at 31 December Year 982,000

Average capital empioyed for the year81,000

The return on capital employed would 15%, 14.63% and 14.81%respectively. This debate will become more important to you when you approach your Third

LEVEL Accounting studies. For Second Level, it is enough to say that it is usual to calculate the profit made during a year as a percentage of the capital employed at the end that year. In this example, then, the usual answer would be 14.63%.

Measuring the return on capital employed is more difficult where the businessman Not only user his own money but borrows money as well. To illustrate the effect of this, suppose that as well as his own capital, Solly has a loan form his bank amounting to€18,000.He borrowed this at the beginning of Year 7,and will repay it at the end of Year 11. It carries a fixed interest rate of 9%.How does this affect the calculation of the return on capital employed?

The fist thing to note is that Solly would have paid€1,620 interest on the loan for the year, and this charge would have been debited to his profit and loss account. The profit and loss account would shoe:

€

Profit before interest charge13,620

Less interest on€18,000 loan at 9%1,620Net profit12,000

The capital employed is:

€

Owner’s capital at 31 December Year 982,000Borrowed capital18,000Total capital employed100,000

With these figures we can now calculate the returns on capital employed. These Are:

Return on total capital employed

€13,620/€100,000

=13.62%

第五篇：论会计专业英语课程教改方向

编辑: 会计职称考试

【摘要】笔者根据自己10年从事会计专业英语教学的经验体会,提出了五个教改方向。

教育部最近颁布的《关于加强高等学校本科教学工作,提高教学质量的若干意见》第8条指出:“积极推动使用英语等外语进行教学”,说明当前双语教学是十分必要的。同时也明确要求:“本科教育要创造条件使用英语等外语进行公共课和专业课教学。对于高新技术领域的生物技术、信息技术等专业,以及为适应我国加入WTO后需要的金融、法律等专业更要先行一步,力争三年内外语教学课程达到所开课程的5%—10%。”会计作为一种国际商业语言,在全球经济一体化中的作用日益重要。自从我国加入世贸组织以来,国际会计专业方面的人才显得十分紧缺,如何提高会计专业英语教学质量,快出人才,为我国经济发展服务,是会计教育改革的当务之急。正当许多院校积极筹备双语教学工作之际,笔者不揣浅陋,根据自己10年使用原版教材教学的经验体会,就如何搞好会计专业英语教学工作提出五点看法,以供大家参考和借鉴。

一、形势逼人,会计专业英语教学的观念必须转变

自从我国加入WTO以来,整个中国的经济和社会发展既面临着千载难逢的发展机遇,又面临着史无前例的严峻挑战。随着贸易和融资壁垒的逐步解除,外国企业落户中国,中国企业走向世界,是世界经济一体化发展的必然趋势。会计作为一门世界通用的商业语言,其国际化的发展方向已成定局。美国会计学会(AAA)下属的会计教育改革委员会(AECC)要求,会计教育要加强对会计思想的培育,进一步强化学生的交流性技巧,重视会计教育的国际化。我国的会计工作已经处在一个全新的国际经济环境之中,所以,AECC的要求对我国会计专业的教改工作也是适用的。

目前,我国普通本科院校会计专业的培养目标是高级应用型人才,而这种人才的一个重要标志就是精通英语并能够按照国际通用的会计标准使用英语处理会计业务。无论在国内的外资企业、合资企业、外贸企业和一般企业的产品外销,还是在国外开设的中国企业分厂或者直接到外国就业,会计专业英语都是基本能力要求。但是,现在会计专业英语在各院校会计系开设的课程中,不是被列为主干课程,而是作为选修课或者考查课,一直得不到足够的重视,结果是系里随便派个老师去装潢门面点缀一下,学生们也就马马虎虎应付了事。现在国际国内形势已经发生了天翻地覆的变化,科技进步正在把大世界变成“地球村”。随着全球经济“一体化”的到来,会计教育所表现的“国际化”和文化发展的“世界化”现象是令人瞩目的,而实现“一村三化”新观念的基础就是会计专业英语教学工作。所以,提高会计专业英语教学质量是促进我国经济发展的一个重要战略,也是各个院校的会计系(或者二级学院)倾情打造名牌专业的一个重大举措。充分利用我国人力资源丰富的优势,力求使培养对象在人才市场上具有国际竞争力。

二、适当增加会计专业英语教学的课时数

会计教育的总目标是将学生培养成为能有效从事会计实践活动的人。本科层次会计教育的培养对象是从事具体会计岗位的工作,直接面向生产、建设、管理、服务、外贸等第一线上的具有专业岗位技能的应用型人才。他们必须具有较为宽广的经济和财会理论知识,以及相关学科的原理知识。所以,一般普通本科会计系(学院)开设的课程一是人文素质教育应具备的语言文字、文学艺术、哲学、外语、政治、法律、道德、心理学等人文社会学科方面的基础知识;二是具有与会计专业相关的高等数学、计算机、会计电算化、资产评估等自然科学与工程技术方面的基本知识;三是具有履行专业岗位职能必要的会计、财务管理、审计等专业的技术知识;四是全面履行会计专业岗位职责所必需的统计、企业管理、经济法、财政、金融、市场营销等管理方面的基本知识。我们传统的做法是把会计、财务管理、审计等专业技术课作为主干课程,分配给足够的课时,非主干课程则比较均衡地分配剩余课时。在这样的思路和安排下,会计专业英语就显得无关紧要。

当然,会计、财务管理、审计等专业技术课作为主干课程是绝对正确的。但是,必须指出,会计原理十分简单,只不过是制度和规定繁杂而细致了一些。一年一度的会计从业资格考试和注册会计师资格考试,又人为地提高了会计行业壁垒。年年出台新规定,年年增加考试的难度。这些知识未必需要高智商,只要下苦功夫死记硬背就可搞定。所以,主干课程的课时少一点儿也没有很大关系。

至于人文素质教育方面的课程,如政治理论、中共党史、邓小平理论、组织行为学、法律与道德等,学生在初、高中已经有了一定的基础,完全可以自学,最多是安排几次辅导与答疑就可以直接考试。企业管理、经济法、财政与金融、市场营销等管理基础方面的课,客观地讲,是有一些难度,但也可以适当压缩一些课时。在会计专业的所有课程中,最难学的是数学和统计,这些课程的课时是绝对不可减少的。

上述分析表明,在会计专业课程设置上,如果按照重要程度排列,是中级财务会计、财务管理、会计电算化等等;如果按照难易程度排列,是英语、数学、统计等等,由此排列与比较看来,调高会计专业英语的课时比例是肯定不会影响学生的知识结构和培养质量的,而且在事实上也是可行的、容易操作的。另外,笔者抽样调查的结果表明,学生普遍认为英语是最费时间的一门课,他们一般要花费三分之一的课余时间来应付

四、六级考试。如果我们适当增加会计专业英语的课时,也有助于学生的过级考试。

三、必须根据学生的

四、六级考试成绩来划分班级,由大班教学改为小班教学

目前,各本科院校的会计系(学院)在会计专业英语教学的班级划分上存在着两大弊端:一是班大人多。这种规模对于一般专业课而言,在组织教学上是完全可行的,但是对专业外语教学就很不合适。因为班大人多,必须占用大教室,这样,老师不是在讲英语而是在“喊”英语,而“喊”出来的英语就失去了纯正英语应有的语音、语调、语感、节奏和抑扬顿挫。另外,语言学习应该是双向式交流,为了了解学生的学习情况、理解程度、发音情况,向学生提问是十分必要的,学生回答问题也是一个锻炼和提高的机会。但是,班大人多使学生得不到发言机会,学生回答问题时的课堂秩序也因人多而难以控制。二是学生的英语水平参差不齐。一般而言,会计专业英语的开课时间都在第三或第四学年。经过第

一、第二学年的学习,学生的英语水平已经拉开了距离。每个班都存在三个等级:不达四级水平,四级水平,六级水平。这三个档次混在一起,众口难调,老师想因材施教是根本不可能的。所以,我们会计专业英语老师只能是“以不变来应万变,每年做一锅夹生饭”。

如果能根据上述三个等级(即不达四级、四级、六级)划分班级,且将大班变为小班,就便于老师针对学生的英语水平而备课、讲课,使会计专业英语的课堂教学过程真正成为一个师生之间的语言双边活动的过程,让各种不同基础、不同素质的学生都得到均衡的、等量的专业英语应用和实践的锻炼机会。这样就打破了因班大人多所造成的“老师讲,学生听;老师口译,学生笔记”的传统的课堂教学模式,使学生成为教学活动的另一个主体。当然,专业英语教学不同于口语教学,对于教材内容的难点和重点,或者对于不达四级水平的班级则宜将双向式交流法和双语教学法有机地结合起来,教学效果就会更好一些。同时,也使会计专业英语教学与

四、六级考试保持一种默契形式,使二者相辅相成,相得益彰。

四、会计专业英语教学必须选用原版教材

据我所知,现在全国不少院校会计系的专业英语教材选用常勋主编的《会计专业英语》或者与之类似的教材,或者老师自编教材(讲义),一般不选用英文版教材。其原因是多方面的:一是我国加入WTO以前,客观上不太需要;二是思想认识上没有超前意识;三是片面地认为学生英语水平太低,用原版教材效果差;四是双语教学的师资缺乏。

根据教育部的要求,许多院校的会计系正在积极迎接挑战,研究和准备用英语教会计专业课。从1997年开始,笔者用加拿大英文版《中级财务会计》教材上课。通过几年的实践证明,原版教材上课的总体效果还是令人满意的。因为美国和加拿大的会计教材一直走在各国前面,引导世界潮流。在老师的教导下,学生仔细研读,认真领会,可以达到高屋建瓴,“望尽天涯路”的效果;从原版教材中可以领略英语的真谛,品味英语的妙趣,探寻英语的奇奥,从而达到登堂入室的境界。西方教材的编写方式、思维方式、说理、陈述、举例、练习、作业、实习等各个环节与中国的都有很大差异,这些差异也激发了学生的求知欲和好奇心,进而使他们有兴趣学好原版教材。有的地方文字高深、结构复杂、论证严谨、深奥难懂,通过语法分析,层层深入,使学生既掌握了专业知识,又提高了英语水平。学生们普遍反映,原版教材内容编排科学合理,说理深入浅出,比中文的专业教材还容易理解和接受。

五、会计专业英语教学必须采用现代教学技术

(一)使用计算机辅助教学

一般而言,会计专业英语教学手段是黑板加教材。老师先领读生词,然后逐句翻译,并讲解语法要点。这种教学方式的最大缺点是在单位时间内教师释放的信息量少。尤其是英文版《中级财务会计》内容丰富结构复杂,单靠传统教学手段根本就不可能完成教学任务。如果采用现代化的多媒体教学技术,音像并重,图文并茂,立体感强,而且会计电算化完全是以计算机技术为基础的,这种天然联系就决定了会计专业英语教学手段必须采用现代教学技术,即多媒体计算机+多媒体投影仪+大屏幕(或者学生桌上的显示器)。

在拥有多媒体计算机教学设备的条件下,会计专业英语教学必须选用美国或者加拿大的会计软件,因为他们的会计软件简单明了、易学易用。在专业英语教学中,有了英文版会计软件,教学工作就轻松自如了。如显示财务报表和各个总分类账、说明各个总分类账和各个明细分类账之间的关系,老师通过多媒体计算机,告诉学生敲哪个键即可。这样,老师就既教会了专业英语,也教会了如何使用英文版会计软件。另外,如果教师有兴趣时,还可以制作一些教学课件:1.利用Power point等多媒体制作软件制作一些幻灯片,将讲课的章节内容、习题、答案、示意图、会计报表等做成演示文本,并将其予以美化背景、加载声音和动画,使文本带着不同声音、不同动画从不同方向飞来,增强立体感和音像效果。使用这些演示文本既可以加快讲课节奏,减少板书和画表的时间,增加课堂信息量,又可以增强教学效果,提高教学质量。2.运用数码相机、扫描仪、VCD抓取技术,在课堂上把有关的图片、音像资料显示出来。

(二)建立会计专业英语教学网页

现代教学技术的影响已经从单纯的辅助教学扩大到教学理念的革新。由于以美国为代表的西方中级财务会计的内容及会计软件与我国的存在较大差异,教师可通过个人会计专业英语教学网页,根据中国学生的会计知识、电算化知识、思维方式、英语水平和国际惯例,对美国的《中级财务会计》教材内容进行“本土化”的重新设计、开发、编排和应用,所以每个会计专业英语教师建立个人教学网页都有其现实的意义。

现将会计专业英语教师个人网页的栏目设计如下:1.教学内容:列出教学的目的、内容、进度、重点、难点,考试范围和方法,成绩评定标准,通过浏览网页,学生可以准确把握和了解教学大纲和和知识点的要求;2.技能练习:由于西方财务会计知识点多、信息量大、会计制度变化快,教师可及时向学生开放各种练习题和答案、新的账务处理方法,以满足不同水平学生的要求和涉外会计工作的实际需要;3.会计技术:中西方会计电算化的技术差异和技术技巧;4.注会天地:中西方注会业务及其差异;5.资讯港湾:国际、国内的会计信息、制度、公告、准则;6.友好链结。 这些从技术上来讲也是可行的。你只要掌握HTML语法,会使用PHOTOSHOP图像处理软件,掌握动画制作技术(GIF ANIMATOR),精通FRONTPAGE,或者DREAMWEAVER,就可以制作网页;然后将你制作的内容上传至本校服务器,学生通过浏览本校服务器,就能够非常方便地访问你的网页了。另外,你还需要熟悉一种FTP软件,就可以上传和下载文件。通过经常浏览国内外著名的会计网站,使用FTP不断刷新自己网页的形象和内容,具备了这样的“源头活水”,就能够保持会计专业英语教学网页鲜活的生命力了。