会计专业英语复习资料.doc

会计专业英语复习资料.doc
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 statement
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
B、The product 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 income 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、Consistency
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 business 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 the bank statement.
B、deducted from the bank balance according to the bank statement.
C、added to the cash balance according to the depositor’s 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、additions to the cash balance according to the depositor’s 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 disbursements
of relatively small amounts a specified period。

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 as 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 corporation’s balance sheet? ( )
A、$350,000
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 $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 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
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 interest of $2,000 and pays broker’s 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.stockholders’equity
C.shareholders’investment
D.all of 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 sources? ( )
A.Real estate donated to the corporation
B.Redemption of the corporation’s own stock
C.Sale of the corporation’s treasury stock
D.all of the above
19.During its first year of operations,a corporation elected to use 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-digits 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 stockholders’equity 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 accounting 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 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. ( )
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 Serv ice Company, Ann Moe,
invested $25,000 cash to get the business started.
2.On January 3, the business 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, which 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。

公司的业主权益通常称为资本、股东权益、股东资产净值、股东投资。

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 transactions 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 financial 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。

情感语录
1.爱情合适就好，不要委屈将就，只要随意，彼此之间不要太⼤压⼒
2.时间会把最正确的⼈带到你⾝边，在此之前，你要做的，是好好的照顾⾃⼰
3.⼥⼈的眼泪是最⽆⽤的液体，但你让⼥⼈流泪说明你很⽆⽤
4.总有⼀天，你会遇上那个⼈，陪你看⽇出，直到你的⼈⽣落幕
5.最美的感动是我以为⼈去楼空的时候你依然在
6.我莫名其妙的地笑了，原来只因为想到了你
7.会离开的都是废品，能抢⾛的都是垃圾
8.其实你不知道，如果可以，我愿意把整颗⼼都刻满你的名字
9.⼥⼈谁不愿意青春永驻，但我愿意⽤来换⼀个疼我的你
10.我们和好吧，我想和你拌嘴吵架，想闹⼩脾⽓，想为了你哭⿐⼦，我想你了
11.如此情深，却难以启齿。

其实你若真爱⼀个⼈，内⼼酸涩，反⽽会说不出话来
12.⽣命中有⼀些⼈与我们擦肩了，却来不及遇见；遇见了，却来不及相识；相识了，却来不及熟悉，却还要是再见
13.对⾃⼰好点，因为⼀辈⼦不长；对⾝边的⼈好点，因为下辈⼦不⼀定能遇见
14.世上总有⼀颗⼼在期待、呼唤着另⼀颗⼼
15.离开之后，我想你不要忘记⼀件事：不要忘记想念我。

想念我的时候，不要忘记我也在想念你
16.有⼀种缘分叫钟情，有⼀种感觉叫曾经拥有，有⼀种结局叫命中注定，有⼀种⼼痛叫绵绵⽆期
17.冷战也好，委屈也罢，不管什么时候，只要你⼀句软话，⼀个微笑或者⼀个拥抱，我都能笑着原谅
18.不要等到秋天，才说春风曾经吹过;不要等到分别，才说彼此曾经爱过
19.从没想过，⾃⼰可以爱的这么卑微，卑微的只因为你的⼀句话就欣喜不已
20.当我为你掉眼泪时，你有没有⼼疼过。