会计英语课后心得

At present, almost every school hundreds of colleges and universities in our country have a financial professional, especially in the accounting profession.There are tens of thousands of university graduates in accounting into the talentmarket every year, although accounting is a popular occupation, in this situationthe ordinary and primary financial personnel also apparent oversupply.International accounting professional talent demand gradually heat. According to statistics from related departments, as at present, lacking of 90000 with the international market international accounting talents in China, a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges, to the internationalization, specialization. Students can also be the development of.According to their own understanding and evaluation, found himself still exist in the learning problem, although able to constantly update their knowledge, canquickly accept new things; but learning is not careful enough, resulting ininefficient. Doing things are always hard. Careful, careless but do financial a taboo, so it must be in the future study, life and work in the continuous improvement.

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祝您生活愉快，希望我的回答被您采纳，谢谢

At present, almost every school hundreds of colleges and universities in our country have a financial professional, especially in the accounting profession.There are tens of thousands of university graduates in accounting into the talentmarket every year, although accounting is a popular occupation, in this situationthe ordinary and primary financial personnel also apparent oversupply.International accounting professional talent demand gradually heat. According to statistics from related departments, as at present, lacking of 90000 with the international market international accounting talents in China, a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges, to the internationalization, specialization. Students can also be the development of.According to their own understanding and evaluation, found himself still exist in the learning problem, although able to constantly update their knowledge, canquickly accept new things; but learning is not careful enough, resulting ininefficient. Doing things are always hard. Careful, careless but do financial a taboo, so it must be in the future study, life and work in the continuous improvement