商英复习资料01317国际商务会计试题试题和答案4
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国际商务会计试题4
ⅠTranslate the following words into English. (20 points)
1. 解释，阐明_______________________
2. 主要的，本金的_______________________
3. （美）食品货店，杂货_______________________
4. 交易，事物，处理事物_______________________
5. 契约，便宜货_______________________
6. 忽略_______________________
7. 财务的_______________________
8. 明细的_______________________
9. 消耗_______________________
10. 可接受的，合意的_______________________
11. 挫折，退步，逆流，（疾病的）复发_______________________
12. 扣减_______________________
13. 减去，扣除_______________________
14. 证券_______________________
15. 单一化，简单化_______________________
16. 货币，通币，纸币_______________________
17. 预付款，预付的_______________________
18. 承诺，（商业上的）约定_______________________
19. 抵押，抵押权，抵押品_______________________
20. 如期偿付，承兑，尊敬_______________________
21. 通货膨胀_______________________
22. 特权，优先权；优惠_______________________
23. 执照，许可证_______________________
24. 商标，商标权_______________________
25. 出租人，出租者_______________________
26. 被投资者，接受投资者_______________________
27. （税款的）征收，征税_______________________
28. 阻止，扣款，扣留_______________________
29. 高估_______________________
30. 法律纠纷，诉讼_______________________
31. 补偿，奖酬_______________________
32. 受恩惠，亏欠，债务_______________________
33. 分期付款_______________________
34. 废除，撤销_______________________
35. 剥夺，没收，征用_______________________
36. 获利性_______________________
37. 潜在能力_______________________
38. 局限性_______________________
39. 短缺_______________________
40. 立法，法规_______________________
ⅡTranslate the following phrases into Chinese. (20 points)
1. management accounting_______________________
2. tax accounting_______________________
3. objectivity principle_______________________
4. depreciation expense_______________________
5. the American Institute of Certified Public Accountants (AICPA)
_______________________
6. accounting theory_______________________
7. credit balance_______________________
8. cash payment journal_______________________
9. the balance sheet_______________________
10. the statement of cash flows_______________________
11. net loss_______________________
12. gross profit_______________________
13. cash receipts_______________________
14. deposit with a bank_______________________
15. postdated check_______________________
16. statement balance_______________________
17. cash in bank_______________________
18. market value_______________________
19. financial institution_______________________
20. face amount_______________________
21. retail price_______________________
22. ratio of gross profit_______________________
23. freight cost_______________________
24. installation cost_______________________
25. intangible assets_______________________
26. cost method_______________________
27. equity method_______________________
28. parent company_______________________
29. bonds payable_______________________