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Part1 会计是什么？
会计学是一门实践性很强的学科，既研究会计的原理、原则，探求那些能揭示会计发展规律的理论体系与概念结构；又研究会计原理和原则的具体应用。会计是全球紧缺的行业，随着社会经济的高速发展，会计行业已经开始和其它的专业慢慢融合从而产生了很多新职业，这也为以后会计人员的发展提供了更多的选择机会。
以会计作为职业会获益很多。其中最重要的是，可以了解企业到底是如何运作的。会计领域为从业者提供了不断变化并富有挑战性的工作。所以很多商界成功人士最早都是从事会计工作的，同时，很多大企业的财务总监必须具有会计的背景。
Part2 留学词汇干货
敲黑板，每周必备会计词汇
会计词汇表：
Trial Balance 试算表
Accounting reports 会计报告
Accounting Period 会计期
T shape ledger account T形总帐科目
Columnar ledger account 柱状分类账户
Debit 借方
Credit 贷款
Double Entry accounting 复式会计
Assets 资产
Current Assets 流动资产
Non-Current Assets 非流动资产
Liabilities 债务
Current Liabilities 流动负债
Non-Current liabilities 非流动负债
Owner’s Equity 所有者权益
Accounts Receivable 应收帐款
Accounts payable 应付账款
Part3 放大招吧！！！会计练习！！！8大预科会计真题！！！
提前体验留学吧~
选择题：
1.The annual Statement of Financial Performance is a result of transactions
A. Over a period of time
B. As at a particular date
C. On the day tax is paid
D. Contained in the Trading account
2.The accountingsystem should be designed to provide accurate information:
A. Revealing details of profits and losses
B. Detailing business assets and liabilities
C. For external parties such as banks, auditors and the tax authority
D. All the above
3. Accounting standards are designed to
A. list all the internal control measures
B. improve the quality and uniformity ofaccounting
C. enforce the goods and services tax of acountry
D. show positive performance of a business
4. From an accounting viewpoint ,a business isconsidered to be an entity separate from its owner when structured as a :
A. sole proprietorship
B. private company
C. partnership
D. all of the above
5. Balancing the Account refers to the process of
A. implementation of accounting procedures
B. determining the balance of a ledger account
C. listing the account balances in the trialbalance
D. ensuing there is cash in the Cash at BankAccount
简答题：
1.What is accounting?
2.Distinguish between bookkeeping andaccounting
3.Explain the concept of accrual accounting.”Goodsare sold on 30 April and paid for on 31 May.”According to the accrual basis of accounting, on what date is the revenue recognized?
作文
Discuss the flow of source documents involvedin the process of selling goods on credit to cusomers, staring with a purchase order and ending with the receipt of payment.
