2019注会会计英语基础讲义xx年注册会计师考试辅导会计前言总体考情分析一般选择综合题第1题要求选用英文作答,若用英文作答完全正确,则在原题满分的基础上多加5分。
对于《会计》科目来讲,综合题的知识点分布可能性很大,知识面比较广,所以对于常见的综合性知识点,均需要关注如何转化为英文作答的形式。
在本次教学中, 将会按照专题的形式,同时结合具体例题,分别使用中文与英文进行讲解,并帮助学员提炼相关专业词汇。
在具体每个专题的讲解时,每个专题会以先列举常用的词汇,最后结合典型例题的形式进行演练。
部分专题在讲解中将会整合在一次授课中完成。
本次授课共涉及以下17个专题:1.固定资产和无形资产2.投资性房地产3.资产减值4.借款费用5.股份支付6.或有事项7.金融工具8.收入.费用和利润9.非货币性资产交换和债务重组10.所得税11.外币折算12.租赁13.会计政策变更.估计变更.差错更正14.资产负债表日后事项15.长期股权投资和企业合并16.合并财务报表17.每股收益课堂教学形式由于自xx年起注册会计师考试采用机考的形式,因此同学们在运用英语进行综合题目作答的过程中能够快速准确的在电脑上输入答案是得分的前提。
为了提高同学们快速输入英语答案的准确性,本门课程需要同学们在上课过程中跟随主讲老师将英文部分内容在Word文档中输出,以达到对单词的准确拼写以及对语法句型熟悉掌握的目的。
专题一固定资产和无形资产目录 01 考情分析 02 词汇归纳总结03 重点.难点讲解 04 同步系统训练考情分析有关固定资产和无形资产的内容在注会考试中属于非常重要的基础知识,可能并不单独以主观题形式进行考查,但是专业阶段主观题所考查的知识点中一般都会穿插其相关内容。
如与借款费用.会计估计变更及差错更正等内容的结合。
因此,要给予一定的重视。
词汇归纳总结固定资产 Fixed asset 无形资产 Intangible asset 预定可使用状态 Expected conditions for use 运费 Freight 装卸费Loading fee 具有融资性质 With financing nature 实际上;生效 In effect 依照 According to/ In accordance with 直线法Straight line method 工作量法 Unit of production method 双倍余额递减法 Double declining balance method 年数总和法Sum of the years digits method 累计折旧 Accumulated depreciation 后续支出 Subsequent expenditure 更新改造Transformation and renovation 修理费用 Repair expenditure 管理费用 General and administrative expense 销售费用Selling expense 研究阶段 Research stage 开发阶段Development stage 摊销 Amortization 确定 Determine 在建工程 Construction in process 预计使用寿命 Estimated useful life 特许权 Franchise right 保险费 Insurance expense 长期应付款 Long-term payable 专利权 Patent 研究开发费用Research and development cost 残值 Residual value 有形资产 Tangible asset 重点.难点讲解考点一:固定资产的初始计量 Initial Measurement of Fixed Assets1.外购固定资产 Purchased fixed assets 外购固定资产的成本,包括购买价款.相关税费.使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费.装卸费.安装费和专业人员服务费等。
T he cost of a purchased fixed asset consistsof purchase price, relevant taxes, freights, loading fees, installment fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset. 购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。
I f the payment for a fixed asset is delayed beyondthe normal credit conditions and it is of financingnature in effect, the cost of the fixed asset shall be ascertained based on the present value of the purchase price. 会计分录:Journal entry: 借:固定资产(购买价款的现值)未确认融资费用(差额,应在信用期内采用实际利率法进行摊销)贷:长期应付款等(实际应支付价款) Dr:Fixed assets (the present value of the purchase price)Unrecognized financing expenses(the balance,whichshould be amortized within the credit period using the effective interest method) Cr:Long-term payable(the actual purchase price that should be paid)企业可能以一笔款项购入多项没有单独标价的固定资产。
A n enterprise may make certain payment for purchasing several fixed assets which are not priced separately. 如果这些资产均符合固定资产的定义,并满足固定资产的确认条件,则应将各项资产单独确认为固定资产,并按各项固定资产公允价值的比例对总成本进行分配,分别确定各项固定资产的成本。
I f these assets are in line with the definition of fixed assets and meet the recognition criteria for fixed assets,each asset should be recognized as a fixed asset separately,and the cost of each fixed asset shall be determined by allocating the payment according to the proportion of fair value of each fixed asset to the total cost of all assets acquired.2.自行建造固定资产 Self-constructed fixed assets 自行建造固定资产的成本,包括工程用物资成本.人工成本.缴纳的相关税费.应予以资本化的借款费用以及应分摊的间接费用等。
C ost of self-constructed fixed assets includes material cost used for project, labor cost, relevant taxes, borrowing costs that shall be capitalized and overhead that shall be allocated. 考点二:固定资产的后续计量Subsequent Measurement of Fixed Assets1.固定资产折旧 Depreciation of fixed assets (1)折旧范围 Scope of depreciation 企业应对所有的固定资产计提折旧,但是,已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
E nterprise should depreciate all fixed assets, but except for the fixed assets which have been fully depreciated but are still in use and the land which isrecorded separately. 当月增加的固定资产,当月不计提折旧,从下月起计提折旧;当月减少的固定资产,当月仍计提折旧,从下月起不计提折旧。
N ewly purchased fixed asset does not need to be depreciated in current month, and should be depreciated from the following month; decreased fixed assets should be depreciated in current month, no depreciation is made in the following month. (2)折旧方法 Depreciation method 企业应当根据与固定资产有关的经济利益的预期消耗方式,合理选择折旧方法。
A n enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the consumption of the economic benefits concerning the fixed asset. 可选用的折旧方法包括年限平均法.工作量法.双倍余额递减法和年数总和法等。
固定资产的折旧方法一经确定,不得随意变更。
T he available depreciation methods consist of the straight line method, unit of production method, double declining balance method, sum of the year digits method, etc. Once an enterprise ascertains the method of depreciation of the fixed asset, it shall not be arbitrarily changed.2.固定资产的后续支出 Subsequent expenditure of fixed assets 与固定资产有关的更新改造等后续支出,符合资本化条件的,应当计入固定资产成本或其他相关资产的成本,同时将被替换部分的账面价值扣除。