会计专业英语期末试题

期期末测试题

Ⅰ、Translate The Following Terms Into Chinese .

1. entity concept 主题概念折旧

3. double entry system

5. stable monetary unit balance

asset report

expense control

flow statement basis

fixed asset accounting

15. current liability control

return and allowance position

sheet write-off method

Ⅱ、Translate The Following Sentences Into Chinese .

1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers.

2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers.

3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an

entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future.

资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。

4. Accounting elements are basic classification of accounting

practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, owner’s equity, revenue, expense and profit (income).

会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重要部分。在中国，我们有六个会计要素。它们是资产，负债，所有者权益，收入，费用和利润（收入）。

5. The general journal (or journal) is a book of original entry

that links the debits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order.

普通日记账（或日记账）是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。

Ⅲ. Please find the best answers to the following questions.

1.Which of the following statement is false?

a.The partnership form of business organization protects the

personal assets of the owner from creditors of the business

b. A proprietorship has a single owner

c.Accounting is the information system that measures business

activities, processes that information into reports, and

communicates the results to decision makers.

d.The FASB determines how accounting is practiced in the United

States

2.The principle or concept that holds that an entity will remain in

operation for the foreseeable future is the

a.going-concern concept

b.stable-monetary-unit concept

c.reliability principle

d.cost principle

3.Aftin Co. performs services on account when Aftin collects the

account receivable

a.assets increase

b.assets do not change

c.owner’s equity decreases

d.liabilities decrease

4. An income statement reports .

a. the as sets, liabilities, and owner’s equity on a particular date

b. the change in the owner’s capital during the period