会计专业英语复习资料29179.docx

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1、会计专业英语复复习资料一、短语中英互互译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、银行存款款11、到期日12、历史成本本13、sourrce doocumennt14、nomiinal rrate15、creddit saale16、sum-of-yeears-ddigitss methhod17、econnomic entitty asssumptiion18、finaanciall posiition19、fixeed asssets20、publlic heearingg21、incoom

2、e sttatemeent22、salees disscountt23、valuue addded taax24、tradde marrk25、bankk overrdraftt二、从下列选项项中选出最佳佳答案1、 Generallly，revennue iss recoorded by a businness eenterpprise at a pointt whenn ：( )A、 Managemment ddecidees it is appproprriate to doo soB、 The prooduct is avvailabble foor salle to consuumer

3、sC、 An exchhange has ttaken placee and the eearninng proocess is viirtuallly coomplette D、 An ordeer forr mercchandiise haas beeen recceivedd 2、Why aare ceertainn costts cappitaliized wwhen iincurrred annd theen deppreciaated oor amoortizeed oveer subbsequeent acccountting pperiodds？( )A、 To reduuce

4、 thhe inccome ttax liiabiliityB、 To aid managgementt in mmakingg busiiness decissions C、 To matcch thee costts of produuctionn withh reveenue aas earrned D、 To adheere too the accouuntingg conccept oof connservaatism3、What accouuntingg prinnciplee or cconceppt jusstifiees thee use of acccrualls andd

5、 defeerralss？( )A、 Going cconcerrn B、 Materiaality C、 Consisttency D、 Stable monettary uunit4、An acccruedd expeense ccan beest bee desccribedd as aan amoount ( )A、 Paid annd currrentlly mattched with revennueB、 Paid annd nott currrentlyy matcched wwith rrevenuueC、 Not paiid andd not curreently match

6、hed wiith reevenueeD、 Not paiid andd currrentlyy matcched wwith rrevenuue5、Contiinuatiion off a buusinesss entterpriise inn the absennce off conttrary evideence iis an exampple off the principlee or cconceppt of ( )A、 Businesss enttityB、 ConsisttencyC、 Going cconcerrnD、 Substannce ovver foorm6、In pr

7、repariing a bank reconnciliaation，the aamountt of ccheckss outsstandiing woould bbe：( )A、 added tto thee bankk balaance aaccordding tto thee bankk stattementt.B、 deducteed froom thee bankk balaance aaccordding tto thee bankk stattementt.C、 added tto thee cashh balaance aaccordding tto thee depoosito

8、rrs reccords.D、 deducteed froom thee cashh balaance aaccordding tto thee depoositorrs reccords.7、Journnal enntriess baseed on the bbank rreconcciliattion aare reequireed forr：( )A、 additioons too the cash balannce acccordiing too the depossitors reccords.B、 deductiions ffrom tthe caash baalancee acc

9、oordingg to tthe deeposittors reccords.C、 Both A and BBD、 Neitherr A noor B8、A pettty caash fuund iss ：( )A、 used too pay relattivelyy smalll amoounts。B、 establiished by esstimatting tthe ammount of caash neeeded for ddisburrsemennts off relaativelly smaall ammountss a sppecifiied peeriod。C、 reimbur

10、rsed wwhen tthe ammount of mooney iin thee fundd is rreduceed to predeetermiined mminimuum amoount。D、 all of the aabove。9、A corrporattion hhas twwo equuity ssecuriities，whichh it hholds as a tempoorary invesstmentt.If ssecuriity A has aa costt of $150，000 aand a fair markeet vallue off $1200,000,sec

11、urrity BB has a cosst of $200,000 aand a fair markeet vallue off $1500,000, at wwhat aamountt shouuld thhese ssecuriities be reeporteed in the ccurrennt asssets ssectioon of the ccorporrationns ballance sheett? ( )A、$350,000 B、$320,0000 C、$3300,0000 D、$2770,000010、Undeer whaat capption wouldd an iin

12、vesttment in sttock tthat iis holld as a temmporarry invvestmeent bee repoorted in thhe ballance sheett？( )A、Curreent asssets B、Pllant aassetss C、IInvesttmentss D、NNone oof thee abovve11、If tthe meerchanndise invenntory at thhe endd of tthe yeear iss overrstateed by $7,5000 thee erroor willl cauuse

13、ann :A. overstaatemennt of cost of meerchanndise sold for tthe yeear byy $7,5500B. understtatemeent off grosss proofit ffor thhe yeaar by $7,5000C. overstaatemennt of net iincomee for the yyear bby $7,500D. understtatemeent off net incomme forr the year by $77,50012.The invenntory systeem empployinn

14、g acccountiing reecordss thatt conttinuouusly ddiscloose thhe amoount oof invventorry is calleed: ( )A.perioodic B.pperpettual CC.physsical D.rettail13.The invenntory costiing meethod that is baased oon thee assuumptioon thaat cossts shhould be chhargedd agaiinst rrevenuue in the oorder in whhich tt

15、hey wwere iincurrred iss: ( )A.FIFO BB.LIFOO C.aveerage cost D.perrpetuaal invventorry14.If mmerchaandisee inveentoryy is bbeing valueed at cost and tthe prrice llevel is riising ,the methood of costiing thhat wiill yiield tthe laargestt net incomme is : ( )A.FIFO BB.LIFOO C.aveerage D.perioodic15.I

16、f aa firmm purcchasess $1000,000 of boonds oof Xcoompanyy at 1101 pllus acccruedd inteerest of $22,000 and ppays bbrokerrs commmissiions oof $500,the amounnt debbited to Innvestmment iin X CCompanny Bonnds maay be: ( )A.$100,000 B.$1001,0500 C.$103,000 DD.nonee of tthe abbove16.The ownerrs equuity i

17、in a ccorporration is commoonly ccalledd: ( )A.capittal B.stoockhollders equiity CC.sharreholdders inveestmennt D.all oof thee abovve17.If aa corpporatiion reeacquiires iits owwn stoock ,tthe sttock iis lissted oon thee balaance ssheet in thhe : ( )A. currentt asseets seectionn B.long-term liabiilit

18、iees secction C.stockkholdeers equiity seectionn D.nonne of the aabove 18.Paidd-in ccapitaal forr a coorporaation may ooriginnate ffrom wwhich of thhe folllowinng souurces? ( )A. Real esstate donatted too the corpooratioon B. Redempttion oof thee corpporatiions ownn stocckC. Sale off the corpooratio

19、ons treeasuryy stocckD. all of the aabove19.Duriing itts firrst yeear off operrationns,a ccorporrationn eleccted tto usee the straiight-lline mmethodd of ddeprecciatioon forr finaanciall repoortingg purpposes and tthe suum-of-the-yyears-digitts metthod iin detterminning ttaxablle inccome.IIf thee in

20、coome taax ratte is 45% aand thhe amoount oof deppreciaation expennse iss $60,000 uunder the sstraigght-liine meethod and $100,0000 unnder tthe suum-of-the-yyears-digitts metthod,wwhat iis thee amouunt off incoome taax defferredd to ffuturee yearrs? ( )A.$18,0000 B.$277,000 C. $45,000 D.nonne of the

21、 aabove20.An aapproppriatiion foor plaant exxpansiion woould bbe repportedd on tthe baalancee sheeet in : ( )A. the plaant asssets sectiion B. the lonng-terrm liaabilitties ssectioon C. the stoockholldersequitty secction D. none off the abovee三.判断题,正正确的写”T”.错误的写写”F”1. Manyy peopple haave chhosen acc

22、ouuntingg as aa proffessioon beccause of itts manny dissadvanntagess. ( )2.Accouuntingg may be sppeciallists in onne of many fieldds of experrtise such as auuditinng, buudgetiing, ttaxatiion, oor finnanciaal repportinng. ( )3.The aaccounnting equattion iis : AAssetss =Ownners equitty. ( )4.The aacco

23、unnting equattion iis: Asssets = liaabilitties +Equitties. ( )5.In acccountting, the lleft sside iis callled ddebit, abbrreviatted CCr , and tthe riight sside iis callled tthe crredit, abbrreviatted DDr .( )6.The wwords to ddebit and to ccreditt aree the same. ( )7.In orrder tto refflect the cchange

24、es of the aaccounnting objecctivess cleaarly, we shhould dividde theem intto fouur kinnds-Assetts, liiabiliities, Owneers eequityy and Loss, etc. ( )8.Most businness hhave mmany ssame aaccounnts. ( )9.The rrecordding vvoucheer shoould bbe divvided into threee kinddsthee receeipt, paymeent annd traan

25、sferr vouccher. ( )10.Voucchers of acccountting iis inccludinng thee origginal vouchher. ( )四、经济业务描描述题1. On Januuary 11, thee owneer of Annss Deliivery Serviice Coompanyy, Annn Moe, inveested $25,0000 caash too get the bbusineess sttartedd.2. On Januuary 33, thee busiiness purchhased officce equuipm

26、ennt on accouunt foor $15500.3. On Januuary 55, offfice ssuppliies arre purrchaseed forr $4500 cashh.4. On Januuary 110, thhe commpany paid $700 towarrd whaat wass owedd on aa prevvious obliggationn.5. On Januuary 112, deeliverry serrvicess weree perfformedd whicch ressultedd in ddeliveery feees foo

27、r $5000, whhich wwill bbe paiid in two wweeks.6. On Januuary 115, thhe bussinesss borrrows $4,0000 at tthe baank, ggivingg a 300 day note.7. On Januuary 117, thhe ownner wiithdreew $2000 cassh forr perssonal use.8. On Januuary 220, deeliverry serrvicess are rendeered ffor $22,500 cash.五、段落中英互互译1.业主权

28、益被被定义为资产产总额对负债债总额的超出出额，这一余余额代表业主主在企业中的的权益的账面面价值。公司司的业主权益益通常称为资资本、股东权权益、股东资资产净值、股股东投资。2、 债务可分为流动动负债和长期期负债。流动动负债是将在在一年或一个个会计期间后后偿还的债务务，而长期负负债是在一年年或一年以上上多个会计期期间后偿还的的债务，通常常是二三年或或更长。3、 Accountting iis deffined broaddly ass the proceess off recoordingg，classsifiyying，aand suummariizing data relatted too b

29、usiiness transsactioons annd eveents tto perrmit iinformmed juudgemeent annd deccisionns by userss of tthe innformaation.Such data are tto a llarge extennt of a finnanciaal natture aand arre freequenttly sttated in moonetarry terrms.Acccountting iis alsso conncerneed witth repportinng andd inteerpre

30、tting tthe innformaation.4、 A balannce shheet ppresennts thhe finnanciaal possitionn of aa busiiness enterrprisee at aa giveen datta.Thee finaanciall posiition consiists oof thee asseets，liiabiliities，aand owwners equiity.A balannce shheet sshows the ffinanccial rresourrces aa busiiness owns，tthe deebts tthat tthe buusinesss owees，andd the residdual iintereest off the businness，wwhich is thhe diffferennce beetweenn whatt it oowns aand whhat itt owess.5、无形资产是是那些对企业业有用但没有有实物形态的的长期资产。无无形资产由于于法律授予这这类资产的所所有者以某种种权利和特权权而与其他资资产一样具有有价值。无形形资产按取得得时所花的成成本入帐，并并且在整个有有效期内逐期期摊销转入费费用帐。12