《西方财务会计》双语课程考试大纲
Western Financial Accounting (Bilingual) Text Syllabus
一、考试对象：
修完本课程所规定的各专业学生。
二、考试目的
本课程考试目的是让学生熟悉并掌握会计学专业英语表述，并能理解并采用西方会计准则对企业经济业务进行确认、计量、纪录，最终编制会计报告。
三、考试要求
本课程是一门介绍西方财务会计的双语课程，要求学生了解和掌握西方财务会计的概念，会计处理准则，并能熟练掌握用英文对企业经济业务的确认、计量、纪录及报告。
四、考试内容与要求
CHAPTER 1 Accounting and the Business Environment
1、考试内容：
① Accounting vocabulary.
② The users of financial information.
③ Business organizations.
④ Accounting concepts and principles.
⑤ Accounting equation, and define assets, liabilities, and equity.
⑥ Financial statements.
2、考试要求：
① Define accounting vocabulary.
② Define the users of financial information.
③ Identify the different types of business organizations.
④ Delineate the distinguishing characteristics and organization of a proprietorship.
⑤ Apply accounting concepts and principles.
⑥ Describe the accounting equation, and define assets, liabilities, and equity.
⑦ Use the accounting equation to analyze transactions.
⑧ Prepare financial statements.
CHAPTER 2 Recording Business Transactions
1、考试内容：
① Accounts, journals, and ledgers
② Debits, credits, and normal account balances
③ Double-entry accounting and T-accounts.
④ Transaction recording process.
⑤ Journalizing and posting.
2、考试要求：
① Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts.
② Define debits, credits, and normal account balances and use double-entry accounting and T-accounts.
③ List the steps of the transaction recording process.
④ Journalize and post sample transactions to the ledger.
⑤ Prepare the trial balance from the T-accounts.
CHAPTER 3 The Adjusting Process
1、考试内容：
① Accrual and cash-basis accounting.
② Accounting period concept, revenue recognition and matching principles, and time period concept.
③ Adjusting entries.
④ Financial statements from the adjusted trial balance.
2、考试要求：
① Differentiate between accrual and cash-basis accounting.
② Define and apply the accounting period concept, revenue recognition and matching principles, and time period concept.
③ Explain why adjusting entries are needed.
④ Journalize and post adjusting entries.
⑤ Explain the purpose of and prepare an adjusted trial balance.
⑥ Prepare the financial statements from the adjusted trial balance.
CHAPTER 4 Completing the Accounting Cycle
1、考试内容：
① Accounting worksheet.
② Close the revenue, expense, and drawing accounts.
③ Post-closing trial balance.
④ Current or long-term assets and liabilities
⑤ The effect of various transactions on the current ratio and the debt ratio.
2、考试要求：
① Prepare an accounting worksheet.
② Use the worksheet to prepare financial statements.
③ Close the revenue, expense, and drawing accounts.
④ Prepare the post-closing trial balance.
⑤ Classify assets and liabilities as current or long-term.
⑥ Describe the effect of various transactions on the current ratio and the debt ratio.
CHAPTER 5 Merchandising Operations
1、考试内容：
① Merchandising operations and the two types of inventory systems.
② Perpetual system and periodic system
③ Merchandiser’s financial statements.
④ Gross profit percentage, inventory turnover, and days in inventory .
2、考试要求：
① Describe and illustrate merchandising operations and the two types of inventory systems.
② Account for the purchase of inventory using a perpetual system.
③ Account for the sale of inventory using a perpetual system.
④ Adjust and close the accounts of a merchandising business.
⑤ Use gross profit percentage, inventory turnover, and days in inventory to evaluate a business.
CHAPTER 6 Merchandise Inventory
1、考试内容：
Accounting principles related to inventory.
Inventory costing methods.
The effects of the three most common inventory costing methods.
The lower-of-cost-or-market rule to inventory.
The effects of inventory errors.
Gross profit method.
Three most common costing methods
2、考试要求：
① Define accounting principles related to inventory.
② Define inventory costing methods.
③ Account for perpetual inventory using the three most common costing methods.
④ Compare the effects of the three most common inventory costing methods.
⑤ Apply the lower-of-cost-or-market rule to inventory.
⑥ Measure the effects of inventory errors.
⑦ Estimate ending inventory by the gross profit method.
⑧ Account for periodic inventory using the three most common costing methods
CHAPTER 8 Internal Control and Cash
1、考试内容：
① Internal control.
② Sarbanes-Oxley Act.
③ Components of internal control and control procedures.
④ Control procedures unique to e-commerce.
⑤ A bank account as a control device.
⑥ Bank reconciliation and the related entries.
⑦ Journalize petty cash transactions.
⑧ Ethical dilemmas in an internal control situation.
2、考试要求：
① Define internal control.
② Explain the Sarbanes-Oxley Act.
③ List and describe the components of internal control and control procedures.
④ Explain control procedures unique to e-commerce.
⑤ Demonstrate the use of a bank account as a control device.
⑥ Prepare a bank reconciliation and journalize the related entries.
⑦ Apply internal controls to cash receipts.
⑧ Apply internal controls to cash payments.
⑨ Explain and journalize petty cash transactions.
⑩ Identify ethical dilemmas in an internal control situation.
CHAPTER 9 Receivables
1、考试内容：
① Common types of receivables and review internal controls for receivables.
② Allowance method to account for uncollectibles.
③ Direct write-off method for uncollectibles.
④ Credit-card and debit-card sales.
⑤ Notes receivable.
⑥ Acid-test ratio, days’ sales in receivables, and the accounts receivable turnover ratio.
⑦ Discount a note receivable
2、考试要求：
① Define and explain common types of receivables and review internal controls for receivables.
② Use the allowance method to account for uncollectibles.
③ Understand the direct write-off method for uncollectibles.
④ Journalize credit-card and debit-card sales.
⑤ Account for notes receivable.
⑥ Report receivables on the balance sheet and evaluate a company using the acid-test ratio, days’ sales in receivables, and the accounts receivable turnover ratio.
⑦ Discount a note receivable
CHAPTER 10 Plant Assets and Intangible Assets
1、考试内容：
① The cost of a plant asset.
② Depreciation.
③ Disposal of an asset by sale or trade.
④ Natural resources.
⑤ Intangible assets.
⑥ Ethical issues related to plant assets.
2、考试要求：
① Measure the cost of a plant asset.
② Account for depreciation.
③ Record the disposal of an asset by sale or trade.
④ Account for natural resources.
⑤ Account for intangible assets.
⑥ Describe ethical issues related to plant assets.
CHAPTER 11 Current Liabilities and Payroll
1、考试内容：
① Current liabilities of known amount.
② Current liabilities that must be estimated.
③ Payroll tax amounts.
④ Basic payroll transactions.
2、考试要求：
① Account for current liabilities of known amount.
② Account for current liabilities that must be estimated.
③ Calculate payroll and payroll tax amounts.
④ Journalize basic payroll transactions.
CHAPTER14 Long term Liabilities
教学目标与要求：
1) Journalize transactions for long-term notes payable and mortgages payable
2) Describe bonds payable
3) Journalize transactions for bonds payable and interest expense using the straight-line amortization method
4) Journalize transactions to retire bonds payable
5) Report liabilities on the balance sheet
6) Use the debt to equity ratio to evaluate business performance
2、考试要求：
① Journalize transactions for long-term notes payable and mortgages payable.
② Describe bonds payable.
③ Measure interest expense on bonds using the straight-line amortization method.
④ Report liabilities on the balance sheet.
Use the time value of money: present value of a bond and effective-interest amortization
五、考试方式及时间
本课程考核方式采用平时成绩（课堂表现、作业及小组作业）和期末笔试相结合的考核方式。期末考试时间一般为100分钟，开卷考试。
六、考试题型结构及分值分布
本课程期末考试的试题类型在选择题、判断题、名词解释、计算题，论述题，分析题中选择。在一份试卷中，各类型题目的分数比例为：选择题20-30%，名词解释/简答题/判断题10-20%，主观论述题10-20%，综合计算题40-50%。
七、成绩综合评定办法
本课程最终成绩的评定为：期末考试卷面成绩占总成绩的40%，平时成绩（由课堂表现40%、作业40%、小组作业(Group work)20%）占总成绩的60%。
