2022年会计专业英语复习资料 .pdf

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1、读书之法 ,在循序而渐进 ,熟读而精思会计专业英语复习资料一、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发生制7、累计折旧8、资产负债表9、经营决策10、银行存款11、到期日12、历史成本13、source document 14、nominal rate 15、credit sale 16、sum-of-years-digits method 17、economic entity assumption 18、financial position 19、fixed assets 20、public hearing 21、income statemen

2、t 22、sales discount 23、value added tax 24、trade mark 25、bank overdraft 二、从下列选项中选出最佳答案1、Generally ，revenue is recorded by a business enterprise at a point when ：( ) A、Management decides it is appropriate to do so 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 6 页读书之法 ,在循序而渐进 ,熟读而精思B、The product

3、 is available for sale to consumers C 、An exchange has taken place and the earning process is virtually complete D 、An order for merchandise has been received 2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( ) A、To reduce the in

4、come tax liability B、To aid management in making business decisions C、To match the costs of production with revenue as earned D、To adhere to the accounting concept of conservatism 3、What accounting principle or concept justifies the use of accruals and deferrals？( ) A、Going concern B、Materiality C、C

5、onsistency D、Stable monetary unit 4、An accrued expense can best be described as an amount ( ) A、Paid and currently matched with revenue B、Paid and not currently matched with revenue C、Not paid and not currently matched with revenue D、Not paid and currently matched with revenue 5、 Continuation of a b

6、usiness enterprise in the absence of contrary evidence is an example of the principle or concept of ( ) A、Business entity B、Consistency C、Going concern D、Substance over form 6、In preparing a bank reconciliation，the amount of checks outstanding would be ：( ) A、added to the bank balance according to t

7、he bank statement. B、deducted from the bank balance according to the bank statement. C、added to the cash balance according to the depositors records. D、deducted from the cash balance according to the depositor s records. 7、Journal entries based on the bank reconciliation are required for：( ) A、addit

8、ions to the cash balance according to the depositors records. B、deductions from the cash balance according to the depositor s records. C、Both A and B D、Neither A nor B 8、A petty cash fund is ：( ) A、used to pay relatively small amounts。B、established by estimating the amount of cash needed for disburs

9、ements of relatively small amounts a specified period。精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 2 页，共 6 页读书之法 ,在循序而渐进 ,熟读而精思C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount 。D、all of the above。9、A corporation has two equity securities，which it holds a

10、s a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporations balance sheet? ( ) A、$350,000

11、B、$320,000 C、$300,000 D、$270,000 10、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？( ) A、Current assets B 、Plant assets C 、Investments D、None of the above 11、If the merchandise inventory at the end of the year is overstated by

12、$7,500 the error will cause an : A. overstatement of cost of merchandise sold for the year by $7,500 B. understatement of gross profit for the year by $7,500 C. overstatement of net income for the year by $7,500 D. understatement of net income for the year by $7,500 12.The inventory system employing

13、 accounting records that continuously disclose the amount of inventory is called: ( ) A.periodic B.perpetual C.physical D.retail 13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is: ( ) A.FIFO B.LIFO

14、 C.average cost D.perpetual inventory 14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is : ( ) A.FIFO B.LIFO C.average D.periodic 15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued i

15、nterest of $2,000 and pays brokers commissions of $50,the amount debited to Investment in X Company Bonds may be: ( ) A.$100,000 B.$101,050 C.$103,000 D.none of the above 16.The owner s equity in a corporation is commonly called: ( ) A.capital B.stockholdersequity C.shareholders investment D.all of

16、the above 17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the : ( ) A. current assets section B.long-term liabilities section C.stockholders equity section D.none of the above 18.Paid-in capital for a corporation may originate from which of the following sou

17、rces? ( ) A. Real estate donated to the corporation B. Redemption of the corporations own stock 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 3 页，共 6 页读书之法 ,在循序而渐进 ,熟读而精思C. Sale of the corporations treasury stock D. all of the above 19.During its first year of operations,a corporation elected to us

18、e the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digi

19、ts method,what is the amount of income tax deferred to future years? ( ) A.$18,000 B.$27,000 C. $45,000 D.none of the above 20.An appropriation for plant expansion would be reported on the balance sheet in : ( ) A. the plant assets section B. the long-term liabilities section C. the stockholdersequi

20、ty section D. none of the above 三. 判断题 , 正确的写” T”. 错误的写” F”1. Many people have chosen accounting as a profession because of its many disadvantages. ( ) 2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting. ( ) 3.The accounti

21、ng equation is : Assets =Owners equity. ( ) 4.The accounting equation is: Assets = liabilities +Equities. ( ) 5.In accounting, the left side is called debit, abbreviated Cr , and the right side is called the credit, abbreviated Dr .( ) 6.The words to debit and to credit are the same. ( ) 7.In order

22、to reflect the changes of the accounting objectives clearly, we should divide them into four kinds-Assets, liabilities, Owners equity and Loss, etc. ( ) 8.Most business have many same accounts. ( ) 9.The recording voucher should be divided into three kinds the receipt, payment and transfer voucher.

23、( ) 10.Vouchers of accounting is including the original voucher. ( ) 四、经济业务描述题1. On January 1, the owner of Ann s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started. 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 6 页读书之法 ,在循序而渐进 ,熟读而精思2. On January 3, the busi

24、ness purchased office equipment on account for $1500. 3. On January 5, office supplies are purchased for $450 cash. 4. On January 10, the company paid $700 toward what was owed on a previous obligation. 5. On January 12, delivery services were performed which resulted in delivery fees for $500, whic

25、h will be paid in two weeks. 6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note. 7. On January 17, the owner withdrew $200 cash for personal use. 8. On January 20, delivery services are rendered for $2,500 cash. 五、段落中英互译1. 业主权益被定义为资产总额对负债总额的超出额，这一余额代表业主在企业中的权益的账面价值。公司的业主权

26、益通常称为资本、股东权益、股东资产净值、股东投资。精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 5 页，共 6 页读书之法 ,在循序而渐进 ,熟读而精思2、债务可分为流动负债和长期负债。流动负债是将在一年或一个会计期间后偿还的债务，而长期负债是在一年或一年以上多个会计期间后偿还的债务，通常是二三年或更长。3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transacti

27、ons and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information. 4、A balance sheet presents the financi

28、al position of a business enterprise at a given data.The financial position consists of the assets ，liabilities，and owners equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes. 5、无形资产是那些对企业有用但没有实物形态的长期资产。无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。无形资产按取得时所花的成本入帐，并且在整个有效期内逐期摊销转入费用帐。精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 6 页，共 6 页