会计英语考试题目

会计英语1 How do we understand these three accounting elements :assets、liabilities and owner’s equity?资产是指企业拥有能产生未来经济利益的资源，包括现金、办公用品、办公设备和土地。

Assets: an item of value that is owned and will provide future benefits is called an asset. Such items include cash, office supplies, office equipment and land.负债是指企业对其他企业负有一定数额的经济义务。

A liability is an amount owed to another business.企业资产超过负债的那部分金额称为所有者权益。

如果没有负债，所有者权益就等于总资产。

The amount by which business assets exceed business liabilities is called owner’s equity. If there are no liabilities, the owner’s equity is equal to the total amount of the assets.2 What are accounting assumptions?1 accounting entity2 going concern3 monetary unit4 accounting period3 How do we distinguish accrual basis accounting from cash basis accounting?在现金收付制下，会计人员只有当现金收付的情况发生时才记录经济业务。

In cash-basis accounting, the accountant records a transaction only when cash is received or paid.收入和费用在现金收付的期间反映在收益表上。

Under the cash basis, revenues and expenses are reported in the income statement in the period in which cash is received or paid.权责发生制要求会计人员在企业交易发生时就记录其影响。

In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.收入只有在实现的期间才能反映在收益表上。

Under the accrual-basis, revenues are reported in the income statement in the period in which they are earned.权责发生制比现金收付制能提供更完整的信息，更复杂、更完整，不仅记录现金业务，也记录非现金业务。

Accrual-basis accounting can provide more complete information than cash-basis accounting does, more complex-and more complete-than cash-basis. Accrual-basis accounting records both cash transactions, it also records such non-cash transactions.4 Explain the term of “accounting equation”?Assets=Equities=Liabilities+ Owner’s equity这个等式表示资产和权益相等。

权益分为负债和所有者权益。

只要知道这三个要素中的任意两个要素的金额，就能计算出第三个要素的量。

This equation shows assets are equal to equities. equities are divided into liabilities and owner’s equity. When the amounts of any two of these elements are known, the third can be calculated.5 How do we understand the term of “the double-entry system”?复式记账法是指对于每一项经济活动，都要用相等的金额在一个或一个以上借方账户和一个或一个以上贷方账户中进行记录的方法。

当涉及两个账户时，借方和贷方金额是相等的；当涉及两个以上账户时，借方账户之和与贷方账户之和也是相等的。

The mechanics of doubt-entry accounting are such that transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form is called accounting entry. Where there are only two accounts affected, the debit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.6 How many steps are there in the accounting cycle? What are they?1 analysis of source documents2 journalizing3 posting4 adjusting entries5 trial balance6 closing entries7 prepare the financial statement7 How to understand special journals?将业务根据其自然属性分类后开立特殊的账簿进行登记叫做特种日记账。

Divide the transactions into groups of like nature and to record them respectively in special journals calls special journals. Include: 1 sales journal 销售日记帐2 purchase journal 采购日记账3 cash receipts journal现金日记账8 List the classification of adjusting entries.1 converting assets to expenses资产转化为费用2 converting liabilities to revenue 负债转化为收入3 accruing unpaid expense应计未付费用4 accruing uncollected revenue应计未收收入9 Explain the difference between the multiple-step income statement and the single-step income statement.单步法格式强调总收益和总费用是作为确定企业净收益的因素。

单步法格式的不足之处是：在财务分析时，诸如毛利及经营利润等金额无法从表中获得。

The single-step form emphasizes total revenues and total expenses as the factors that determine net income. A criticism of the single-step form is that amounts such as gross profit and income from operations are not readily available for analysis.多步法的收益表包含了几个利润不同的部分及小计，如：毛利、经营利润、税前利润及净利润。

An multiple-step income statement, contains several sections, subsections, and subtotals, such as gross profit, operating profit, income before tax, and net income.10 How to understand the major financial statements?资产负债表报告一个企业在某一时点的财务状况，有时也被称为财务状况表。

The balance sheet reports a company’s financial condition as of a point in time. Sometimes, it is called the statement of financial condition.利润表也被称为损益表，用来报告一个企业在某个会计期间的盈利能力或经营成果。

Income statement, sometimes called the profit and loss account, is reported profitability or the operating result of a business for an accounting period.现金流量表，是反映企业在一定会计期间的现金流量的报表。

现金流量表展示了现金从哪来，又是如何使用的。

它解释了任一特定时期的现金变化的原因。

The statement of cash flows is a statement reports cash flows during an accounting period. It shows where cash came from and how it was spent. It explains the causes of the change in cash during any given time period.。