学习会计英语

会计英语的学习跟日常英语的学习方法是差不多的，都需要背单词，学语法，练习听力、口语。但是有一点区别在于，会计英语要求学习者掌握更多的与会计行业相关的会计单词，短语，在词汇这一方面需要多下一番功夫。

Audit: an examination of transactions and finanacial statements made in accordance with generally accepted auditing standards.Public accountants: accountants who offer services to the general public on a fee basis including auditing, tax work, and management consulting. Private accountants: accountants who work for business, as well as government agencies, and other nonprofit organizations.曾经的＂ ＢＩＧ－ＦＩＶＥ＂，现在的＂ＢＩＧ－ＦＯＵＲ＂： Andersen Deloitte&Touche Ernst&Young KPMG Peat Marwick Pricewaterhouse Coopersbecause Andersen can’t remain their independent, so it’s over, 借用两句话： As a man sows, so he shall reap. 种瓜得瓜，种豆得豆． You must reap what you have sown. 善有善报，恶有恶报． 学习也一样，no pains, no gains.看一下会计人比较理想的轨迹： Staff accountant-->Senior accountant-->Manager--> Controller or Cheif Financial Officer(CFO)-->Chief Executive Officer(CEO) 自己还在原地踏步呢，哎，什么时候是个结束呀．今天终于把第一章看完了，最后一句话,点睛之笔： More CEOs started out in finance or accounting than in any other area. It is easy to see why accounting is called the language of business. Highlights to Remember（声明：不是我总结的） 1, Explain how accounting information assists in making decisions: Financial statements provide information for decision making to managers, creditors, and owners of all types of organizations. The balance sheet provides a “snapshot” of the financial position of an organization at any instant. That is, it answers the basic questions, Where are we? 2, Describe the components of the balance sheet: The balance sheet equation isAssets = Liabilities + Owners’ Equity. This equation must always be in balance. The balance sheet presents the balances of the components of Assets, Liabilities, and Owners’ Equity at a specific point in time. 3, Analyze business transactions and relate them to changes in the balance sheet: Transaction analysis is the heart of accounting. A transaction is any event that both affects the financial position of an entity and can be recorded in money terms. For each transaction, an accountant must determine what accounts are affected and the amount involved. 4, Classify operating, investing, and financing activities in a cash flow statement. The cash flow statement summarizes the changes during a period in the cash balance for the firm. The changes are classified as to whether they relate to an operating activity, financing activity, or investing activity. Operating activities relate to the purchase, production and sale of goods, and services on an ongoing basis. Financing activities relate to raising capital via issuance of capital or borrowing. Investing is the use of capital to acquire assets such as buildings and equipment. 5, Compare the features of proprietorships, partnerships, and corporations.（略） 6, Describe auditing and how it enhances the value of financial information: Separation of ownership from management in corporations creates a demand for auditing, a third-party examination of financial statements. Auditors evaluate the record-keeping systems of the firm and test specific transactions and account balances to assure that the balances fairly reflect the financial position of the company. 7, Distinguish between public and private accounting: Public accounting involves providing services, especially audit services, to client companies. The public accounting profession gives credibility to audits by specifying qualifications for certified public accountants, including ethical standards, and by developing generally accepted auditing standards to ensure thoroughness of audit. Private accounting refers to performing accounting functions as an employee of a firm. 8, Evaluate the role of ethics in the accounting process. Ethical behavior is critically important in professional activities such as accounting. In public accounting, the value of an audit is directly linked to the credibility of the auditors as an ethical, independent professional who is qualified to evaluate the financial statements of the firm and is also reliably committed to disclosing problems or concerns uncovered in the evaluation. 请问你说一点不会是指不会英语还是不会会计英语？ 如果一点不会英语，那就只好从头考试了，学习没有捷径啊。 英语说白了就是那26个字母不同的组合。先学字母、音标和单词， 然后学语法，要不断的阅读积累词汇量，当然还要进行口语练习。 词汇量积累到一定程度就可以学习会计英语了， 当然在学单词的时候， 会计英语的专业术语也可以拿来当你学习的新单词背一下的。 但你学习会计英语的时候就有基础了， 术语你都会只用学习怎么处理账务就好了。 不知道我的这一套你赞同吗？希望对你能有那么一丁点的帮助。

学好本门课，首先，必须有一定的专业基础，接受过系统的会计理论的学习；其次，要有一定的英语水平，有一定的阅读能力和翻译能力。下面就如何学好会计英语谈谈我的几点看法：一、强记专业词汇。在每一章书后面都有terms and phrases,其中大多数都是专业术语，只有积累了一定的词汇量，才能看懂专业英语，而专业词汇中又以会计科目的记忆为主。会计科目意义单一，比较稳定，不得随意变更。记忆资产类科目时，先记住“receivable”是“应收的”意思，从而推出“accounts receivable”“notes receivable”“interests receivable”“dividends receivable”的含义分别是“应收账款”“应收票据”“应收利息”“应收股利”;相应地，记忆负债类科目时，以“payable”“应付的”为主线，又可以导出“accounts payable”“notes payable”“interests payable”“dividends payable ”分别是“应付账款”“应付票据”“应付利息”“应付股利”的意思。二、掌握长短句翻译技巧。在会计英语中，我们会经常碰到一些长句，语言结构层次多，修饰语多，并列成分多，语法复杂，内容又抽象，乍看一下头脑很晕。在分析长句时，可以按照以下步骤进行：1.找出全句的主语、谓语、宾语。2.找出修饰词或从句，理清其与主谓宾的修饰关系。3.将长句按照语义拆分为短句，分别陈述，可适当添加词语，使句子更连贯。如：Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary unit.该句的主语是“Assets”,谓语是“are”,宾语是“economic resources”,定语从句“that are owned or controlled by a business”和“can be expressed in monetary unit”修饰“economic resources”,该句只有一个意思，但是修饰成分多，按照汉语的翻译习惯连贯起来，可以翻译成“资产是由企业拥有或控制的、并能用货币计量的经济资源。”三、对比中西方会计处理的差异。与我国相比，西方财务会计中所用的会计科目设置都很灵活。主要体现在收入、费用类科目的设置上。我国对收入类科目划分为主营业务收入、其他业务收入，对费用类划分科目分为财务费用、管理费用、销售费用。西方会计实务中所发生的收入和费用，并没有进行这样的划分，按发生的实际情况照实记录就可以了。举例来说，比如，某企业销售商品取得收入＄10000,我国要把这项收入记在“主营业务收入”科目里，而在西方直接就记“sales revenue”（销售商品收入）科目就可以了；再比如某企业支付管理部门水电费＄10000,我国要把水电费记在“管理费用”里，而西方直接就记在“utilities expense”（水电费）里，不需要再进行分类。四、以会计循环为线索，加强实际操作。实训根据会计循环主要分为：分析经济业务（Business Transactions）并登记日记账（The Journa1）、过账（Posting）、期末调整（Adjusting）、结账（Closing）、进行试算平衡（Trial Balance）、编制会计报表（Preparing Financial Statements）等主要模块，每个专业模块紧扣业务流程，由教师提供英文的某企业某会计期间全部的经济业务资料，使学生具备用英文处理会计工作的一些基本技能，提高学生的实际应用能力。Rome wasn't built in a day. 冰冻三尺，非一日之寒。除了上述方法之外，学习会计英语还需要有不怕苦不怕累的精神，遇到不认识的单词，字典就是最好的老师，需要发挥自己的主观能动性，动手查一查，记一记，持之以恒，日积月累，你将一定能把会计英语学好。

只能说对你的未来发展有好处。如果你的公司在香港上市或是到美国纳斯达克、纽交所上市，那么你的英语过关的话，用很大的帮助的。即使是不上市，你的公司有境外分公司，你的语言能力也有帮助的。

会计英语，顾名思义就是用英语表达的会计。学会计英语，建议买一本会计专业用语英汉双译词典，在学会计的同时，每碰到一个中文的会计术语，就把相应的英文表达写上去，旁边简单的用英语诠释一下，以后看中文的时候看下旁边的英文，效果很好的现在的会计，不仅要学好传统的会计，还要学好英语，特别是会计英语。因为外企比较多，机会也多，学好会计的同时又能把握好会计英语，那竞争力也就比别人强了啊。你可以去考一些会计证，象会计职称。CPA（这些在国内企业比较好用），想进外企的话就去考个ACCA,在国际上都比较吃得开的。难与不难，最重要的是看个人心态，你下定决心学好一个东西，它想难也难不了，没有决心和毅力，再简单的事情也会变难了。