会计英语-东北财经大学出版社 孙坤编著

会计英语复习范围

一、翻译（英译汉，汉译英各10个，每个1分）

Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则

二、多选（10个，每个2分）

1. Accounting assumptions. 会计假设

⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设

2. Accounting recognition and measurement principles 会计确认和计量原则

⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出

⑹Substance over form. 实质重于形式

3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。外部会计信息使用者包括股东、债权人、董事、客户、供应商、监管部门、律师、经纪人和新闻媒体。

4. Internal users of accounting information are those directly involved in managing and operating an organization. Company managers are the primary internal users of accounting information.

会计信息的内部使用者直接参加企业的经营管理，公司的经营管理人员是会计信息的主要内部使用者。

5. The procedures performed in the accounting cycle normally include:

⑴identify transactions or events to be recorded, ⑵journalize transactions and events, ⑶posting from journal to ledger, ⑷prepare unadjusted trial balance, ⑸journalize and post adjusting journal entries, ⑹prepare adjusted trial balance, ⑺prepare financial statements,⑻journalize and post closing entries, and ⑼prepare post-closing trial