会计英语复 习要点【心理激励指导】.ppt

Unit 3Dialogue 1. The concept of fixed assets What does PPE stand for? Could you come out with some examples for PPE? How can you get these fixed assets? 2.Fixed assets recording what does fixed assets’ cost usually include? If you self-constructs a fixed assets, how would you record its cost? Do you know how to allocate lump sum (basket) purchase price? If a fixed asset is acquired by non-monetary exchange, how would you assess its cost? Do you have an idea of how to record the cost of a fixed asset through a business combination or a debt restructuring transaction? What other information should be disclosed in addition to the cost of fixed assets? Section 1 fixed assets Can you say some words about long-term assets? Can you generalize the main characteristics of fixed assets? What are the conditions for fixed assets to be recognized by accountants? How can you explain “depreciation”? What factors are necessary to calculate the depreciation expense? Please define clearly these factors. Do you know what the four most commonly used depreciation methods are? When we employ the four depreciation methods, what relevant factors should we consider while selecting the more appropriate one? Unit 4 Dialogue 1.Sources of outside financing What kind of sources of outside financing are discussed in this dialogue? From what markets can some companies raise money? For construction ventures, how can they finance? Section 1 Current Liablilites How can you classify Liabilities? What is the difference between current liabilities and long-term liabilities? What kind of current liabilities does the section 1 mainly discuss? How does each of these current liabilities incur? Can you make accounting treatments for them? Section 2 Long-term Liablilites Can you give some examples of long-term liabilities? Can you write down the right entries by using the appropriate accounts to record the issuance of bond at a discount/premium and the amortization of the discount/premium? Uni