Personal Statement
                                Applicant: XXX Program Applied: Accounting

In the summer of 20XX, an ordinary double-decker driver named XXX became a hero in Dalian, the Northeastern city where I come from. While driving the bus, he suffered from a sudden heart stroke and, in the last minute of his life, he did three things: 1. parking the bus slowly by the roadside and applied the hand-brake to stop the vehicle with the last strength of his life; 2. opening the doors to let the passengers get off safely; 3. switching off the engine to ensure the safety of the bus as a public property. Then, he breathed the last breath of his life, his head drooped on the wheel.

The incident coincided with my entry into Beijing XXX University as an undergraduate of accounting. For a long time I kept reflecting on the heroic deeds of this ordinary bus driver whom was regarded by many as a paragon of self-sacrifice and responsibility. To me, he represents a paragon of duty, duty to his own vocation and duty to the welfare of others. On my own part, I have also been musing seriously on what constitutes my own duty as a student and as a citizen.

Now, as my undergraduate program comes to an end, I can report that a strong sense of duty is exactly what has informed my undergraduate career. As a student, I have fulfilled my duty to understand the meaning of the academic discipline that I am learning, to come up with an outstanding performance, and to develop into a research student, and to formulate well-defined future academic and professional objectives. For me, to choose to study accountancy meant to make a commitment, a commitment to academic, professional and ethic principles.

Accounting is traditionally associated with abacus in China. However, as abacus as an early calculating device gives way to the modern electronic computer, accounting has also undergone dramatic changes. Essentially, accounting is a science of precision. With the application of electronic computation, accountants are no longer restricted to the passive labor of gathering and presenting accounting information but have become more and more involved in corporate planning, budgeting and management by providing truthful, comprehensive, highly relevant, practical and efficient financial information of a corporate organization. By performing accurate statistical analysis, accounting provides the basis for the strategic decision making of the top management and accounting professionals are essential part of the overall corporate management. In addition, an accounting professional must also abide by legal and ethic principles to ensure that the corporation operates in a socially responsible manner.

Indeed, the profession of accounting is a major challenge in terms of the diversity of knowledge that one must grasp. For this reason, I have endeavored to excel in all the coursework in order to be adequately prepared for possible challenges. My academic transcript shows that my academic performance has been outstanding, achieving “Excellent Rating” for a large majority of the courses, with the highest scores in the entire grade for courses like Management and Operational Research (98100) and for Taxation Law (97/100). This is especially remarkable when a score of 85/100 is rated as “excellent” in my university and is only assigned to the top 10%. According to my university’s grading system, my overall GPA reaches 3.55 and major GPA 3.8, putting me in the top 3 ranking in a total of 54 students.

Financial Cost Management is the course that has fascinated me most. Learning the course gave me a sense of being a “corporate physician” who can diagnose all the existing and potential problems of a corporation by performing rigorous analysis of accounting data. In particular, I like the part related to investment decision-making because I gained understanding of how accounting information governs the decision-making in corporate strategy and how accountancy becomes an integral part of corporate management.

Despite the fact that reading the 970-page classic book on accounting Advanced Accounting by Debra Jeter and Paul Chaney (Wiley Press) is a Herculean task, it has nevertheless offered me a unique way to understand the American system of accounting principles and how to deal with the financial statements of the mergers. By reading the first half of the book for 4 to 5 times, I have come to understand the role played by American GAAP in promoting the international standardization of accounting principles. Although China’s accounting system has fundamental differences from that of the United States, it is nevertheless moving closer to international standards with the country’s WTO accession. For instance, between the two accounting approaches, the purchase method and the pooling of interests method, American APB has set harsh limitations on the latter and FASB has further revised APB’s provisions to eliminate it. China made a similar move in 1997 when the Treasury Ministry issued the “Accounting Regulations Regarding Corporate Merging” in which the purchase method is preferred. Yet, in real practices, the pooling of interests method is also acquiesced. In my term paper On the Choice of Accounting Disposal Method in China’s Corporate Merging Practices, based on substantial case analysis and comparative study, I criticized the pooling of interests method in terms of how it hampers the rational allocation of economic resources.

In 20xx, by participating in the research project led by Prof. XXX—“Feasibility Study of the Investment Plan of the Branch Line of the XX Railroad”, I had the chance to become a research student. As the sole undergraduate in the research team, I was responsible for a comparative financial study between the buy-out plan and leasing plan as two alternatives of investment. In addition, I was also involved in gathering, analyzing and processing the financial data for the financing of a double-track construction. In undertaking this project, I applied my knowledge of accounting, in particular, the knowledge about investment decision making as learned in financial cost management. Since this project, I have given increasing attention to China’s railway industry in its accounting and financial aspects and have undertaken independent research. The result is the completion of two research papers—“A Tentative Analysis of the Method in Preparing the Proposed Fixed Asset Write-Down in Railroad Transportation Enterprises” in China Economic and Trade Herald (published, Issue 11, 20XX) and “The Problems and Countermeasures in the Joint Venture Railway Development in China” which has been accepted by Technology Economics.

My greatest research achievement is a 10,000-word investigative report concerning the auditing scandal of China XX Airlines. As a listed company, China XX Airlines presented two different annual financial statements in 20XX. The one prepared according to international financial principles and reported to overseas investors indicated a loss of 3.5827 billion RMB while the report prepared for domestic investors indicated a slight profitability of 0.1449 billion RMB. With a gap of 3.7276 billion RMB, the irregularity rate reached 2572.85%. By studying the balance sheets, income statements, and statements of cash flows issued by the company over a period of three years, constructing mathematical models, and making comparative cost accounting with three other major corporations in the airline industry, I discovered how China XX Airlines manipulated the accounting and auditing procedures by significantly reducing the proposed write-down and the bad debts to forge an apparent profit. By spinning the magic cube of accounting, the corporation only sought to fulfill one ulterior purpose—using the false profitability to undertake a new round of financing on the stock market. For China’s domestic listed enterprises, profitability is one of the major conditions for new attempts of financing.

Doing this research was a cathartic experience. I learned about a world of difference that accounting practices can produce, depending on how one applies them in one way or another. It is the sense of duty that makes the difference. Essentially, accounting is about principles and procedures and it is not all surprising that, considering the fact that China promulgated its first “Accounting Principles of Corporate Organizations” in 1992 and that the stock market has only a limited history of less than 20 years, the country has a long way to go in perfecting its accounting system. On the other hand, with the economic integration gathering momentum, China is to open its financial industry to foreign financial institutions on a comprehensive basis in the very near future. To meet the rapidly changing circumstances and to keep pace with the country’s vibrant economic growth, the Chinese accounting industry has yet to improve its institutional management, conformity to international conventions, professional standards, and to broaden areas of service. To meet this immense demand for well-trained accounting professionals with international academic training constitutes the very motivation of my application.

The Department of Economics and Management where I am currently studying, by entering a cooperative agreement with the U.K.-based The Association of International Accountants (AIA), has introduced a standard undergraduate program in accounting officially recognized by AIA. This unique program has well prepared me for a more advanced academic program. In my proposed program, I would like to acquire in-depth accounting concepts and knowledge in corporate financial reporting, auditing and assurance, financial statement analysis, advanced financial accounting, advanced management accounting, cost management systems, and portfolio management. Through your program, I would also like to examine how accounting and auditing are practiced in real world situations and what lessons the accounting and auditing industries have been drawing from the Anderson and Enron scandals, which will further shed light on China’s own industries which I enter upon the completion of your program.

My short-term goal is to finish your program and gain tentative practices in the local accounting and auditing industries either through internships or employment. This knowledge about the financial market will further give me perspectives about the global financial market. With this international background, I will return to China to work at leading multinational accounting and auditing firms based in China like PriceWatercoopers. In five years time, I expect to become a senior manager. My long-term goal is to work in a leading Chinese investment bank where I expect to become a department manager or a CFO in the top management. Another long-tern alternative is to launch my own accounting and auditing firm to offer consulting services to China’s medium and small enterprises that engage in international trade or seek to become listed companies on the international stock market. Whatever short-term and long-term career path I choose, I will always cherish in my heart the story of the double-decker driver and remain true to my duty.

            申请者:XXX 申请项目:会计硕士








        虽然阅读Debra Jeter 和 Paul Chaney合著的厚达970页的会计学名著《高级会计教程》(Wiley出版社)堪称一项艰巨的任务,但该书还是给我提供了一个独特的方式来理解美国的合计准则体系,以及如何来处理合并企业的财务报告。通过对该书前半部分详读四至五遍,我理解了美国GAAP在促进会计准则在全球规范化进程中所起的作用。虽然中国的会计体系有别于美国,但它随着中国加入WTO而与国际标准日趋接近。例如,在两大会计准则之间,即购买法与权益联营法,美国的APB对后者有严格的限制,而FASB又进一步对APB的条款进行了修订,将它彻底废止。1997年,中国采取了一项相似的步骤,财政部颁布了“企业兼并的有关会计处理问题的规定”,优先采用购买法。在我的学年论文《论中国公司合并实践中会计处置方法的择取》中,我依据大量的案例分析和比较研究,我就权益联营法如何会妨碍经济资源的合理配置提出了批判。

        20XX年,我参与了XXX教授领导的一个科研项目“XXX铁路支线投资计划的可行性研究”,有机会成为一个研究型学生。作为研究小组中唯一的本科生,我对购买方案和租赁方案这两个投资备选方案进行了财务比较分析。此外,我也参与到有关复线铁路建设的融资的财务信息收集、分析与处理。在从事该项目时,我应用了我的会计知识,尤其是财务成本管理课上所学到的投资决策知识。自从参与了该项目,我越来越关注中国铁路行业的会计与财务方面,并进行了独立的研究。结果是完成了两篇研究论文。“A Tentative Analysis of the Method in Preparing the Proposed Fixed Asset Write-Down in Railroad Transportation Enterprises ”发表在China Economic and Trade Herald上,另一篇“The Problems and Countermeasures in the Joint Venture Railway Development in China”则已被Technology Economics接受。

        我最大的研究成就是一篇10,000字的调研报告,揭露中国XX航空公司的审计丑闻。作为一家上市公司, XX航空公司20XX年给出了两份不同的年报。那份按照国际财务准则撰写并向海外投资者披露的年报显示,当年巨额亏损35827万元人民币,而向国内投资者披露的年报却显示全年1449万元的微利。两份年报相差37276万元人民币,其差异幅度高达2572.85%。通过研究该公司过去三年中发布的资产负债表,利润表及现金流量表等信息,我建立了数学模型,将它与民航业中其他三家航空公司进行比较研究,发现XX航空公司是如何通过大幅度减少计提比例及呆账,制造出表面盈利的伪像,从而操纵会计与审计程序。通过旋转会计“魔方”,该公司只为了实现其别有用心的目的——利用虚假的盈利来在中国资本市场中进行新一轮的融资,因为对于国内上市企业来说,盈利是进行新一轮融资所必不可少的重要条件之一。







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