考生应就自己的专业能力，课外实践能力（过往的成就，将来的方向）等内容进行阐述。
范文1：
A senior student at the business school headed by China's tough Prime Minister, I will graduate next year with a diploma to be conferred by the Quebec Association of Certified General Accountants in Canada in the first joint educational program of its kind between China and a foreign country. To build up a great career upon this rare privilege, I am now applying for advanced studies in your quality program, hoping that I can someday become one of China's top accounting experts.
At Tsinghua, the country's most valued cradle of advanced talents that houses my favored School of Business Management, I have been head and shoulders above most of my fellow students in my class of 122. I ranked among the top 2 per cent in macroeconomics, top 3 per cent in macroeconomics, top 5 per cent in international finance, and top 2 per cent in international trading. My performance in mathematics has been particularly strong, with my GPA in related courses probably the very best in the class. The CGA diploma requires completion of 12 courses taught in English, of which I have finished eight, with a GPA better than that of most others.
My distinguished academic performance won me the privilege of being chosen as the only Special-Training Student in my class of 122 to join the university's Program for the Gifted. Through this elite program, I participated in a challenging research project headed Professor Chun Xiyang, head of the school's accounting department. The project was aimed at finding the best way to control cost at the North China Petrochemical Corporation, one of the country's best known companies. As part of my research, I studied the corporate management systems in the United States, Japan, Britain and Germany, and analyzed the structure of Chinese companies. By the time I finished my part of the project to professor Chun's satisfaction, I had not only broadened my knowledge but also acquired the ability, unique among China's undergraduate students, to conduct research independently.
Taking advantage of the university's emphasis on cultivating independent thinking and practical research abilities, I have actively engaged in a variety of research activities. I teamed up with several students to investigate into China's township enterprises and wrote a research paper under the guidance of our professors. With the help of my professor in public finance, I studied the country's taxation system that is designed to divide revenues between central and provincial governments, and I did this in comparison with the taxation regimes of America and France. My article, China's Taxation Reform, analyzed the possible approaches of improving that system. In my third academic year, I wrote The Accounting Structure in Share-holding Enterprises, an article that dealt with the solutions to the problems in the accounting system of the said companies. In my second year, I worked as an intern at China Industrial and Commercial Bank and acquainted myself thereby with the prevalent accounting practices of the country's financial institutions. Such involvement in practical research has added both depth and breadth to my learning of accounting.
Much of my academic achievements can be credited to my solid command of the English, which has allowed me to read international accounting journals with ease. Among my regular readings are Accounting Review, Accountancy, Public Finance Review, and others. I have translated Proposed Statement of Financial Accounting Concepts. My English proficiency is also reflected in the scores I obtained in various English tests such as TOEFL (633,10/97),GRE general (total 2220, verbal 660, 93%; quantitative 790, 98%; analytical 770, 96%), and GMAT (740, 99%; verbal 40, 92%;quantitative 50, 99%). I am sure that, with such language skills, I can pursue advanced studies in an English-speaking environment.
In recognition of my outstanding academic record, the university has selected me to enter into graduate studies without the usually mandatory admission exams, a privilege given to only a few of the very best students each year. I have, however, decided to turn down the offer. I believe I will be able to learn more on the accounting/finance program by pursuing graduate studies in your university. Your program of graduate research and studies is known to be holding a leading position in the field. Under the guidance of your distinguished faculty and with the benefit of your remarkable research facilities, I am sure I will be able to ground myself solidly in my chosen career. After my Ph. D. studies, I plan to return to Tsinghua, where I shall devote myself to a lifetime of teaching and research.
范文2：
A Master’s student of accounting at Xiamen University, the best higher-learning institution in China’s strategically important Province of Fujian, across the Straits from Taiwan, I would like to pursue Ph. D. studies in your distinguished program so that I can be assured a teaching career in my motherland.
My education so far is characterized by indisputable excellence. During the four years of my undergraduate studies, my GPA was consistently the highest in my class of 135 students. As you can see from the transcripts of my academic record, I received straight A’s for all the courses except for first-year Physical Education. My graduation was rated “Outstanding”, the highest rating possible. An in-depth analysis of the ethical standards of Chinese auditors, the paper was later published in a quality professional journal as a seminal study of a rarely studied topic in China. As the unquestionably best student in my year, I was accepted into graduate studies by the university without the normally mandatory entrance examinations.
In recognition of my academic performance and other strengths, I was decorated with many honors and accolades during my undergraduate studies. I was elected the monitor of the class and the Vice President of the university’s Student Union, making me the most important female student leader on campus. Among the financial awards I won was the Jiageng Scholarship, the university’s most prestigious award named after its founder Chen Jiageng, one of the best known patriotic Chinese in the first half of this century. The Jiageng /scholarship is offered to only ten students each year, and the offer is usually presented to the recipients by the university’s president in person in a grand ceremony, as it was in 1996, when I got it.
In my undergraduate studies, I had broad academic interests, although I majored in accounting. I regularly read academic journals, both Chinese and international, to keep me abreast of the latest developments in accounting and other related fields. I devoted considerable time to learning such subjects as law and economics. My extensive knowledge provided me solid grounding as I narrowed down my research interest to professional ethics of accountants. In a country that has only an inchoate legal regime governing professional practice. Enforcing high ethical standards is both difficult and critical. But studies have been scant and haphazard so far. I am glad that I have made quite some contribution to the country’s discourse in this area.
My undergraduate studies were greatly enriched with a most rewarding internship program. As a CPA assistant working for the Accounting Firm affiliated to the university, I took part in the auditing of several major corporations. In the process, I learned not only to put my book knowledge in practice but also acquired first-hand knowledge of how Chinese accountants, operating under inadequate laws and regulations, handled difficult issues. Such knowledge has constituted an important part of the basis for my research on the ethical questions of Chinese accountants and auditors.
In my graduate studies, I have broadened my intellectual horizon and refined my accounting expertise. The courses I took related to both theories and methodologies of accounting and auditing. But the more significant part of my learning is to be found perhaps not in the courses but in the research projects that I have taken part in together with my professors. I have, for example, helped my professors in compiling and editing a major textbook for the continuing education program of the ALL-China Association of Certified Accountants. The book, Cases of Auditing, has just been published and is expected to substantiate the curriculum of the continuing education program.
In my Ph. D. studies, I wish to focus my studies and research on auditing, particularly in relation to audit risk, auditor’s decision-making, ethics of auditing. I am also interested in accounting theories. I heard of Penn State University while I was still an undergraduate student, and I know that its accounting program is marked by selectivity and excellence. I hope that, by studying in your program, I will be able to build on my academic record so far for a promising career as a teacher in China a few years down the road.
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