会计专业英语-模拟题

《会计专业英语》模拟题

一.单选题

1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().

A.when goods are sole or services are rendered to customers

B.when cash is collected from customers

C.at the end of the accounting period

D.only when the revenue can be matched by an equal dollar amount of expenses

[答案]:A

2.The Matching Principle:().

A.applies only to situations in which a cash payment occurs before an expense is recognized

B.applies only to situations in which a cash receipt occurs before revenue is recognized

C.is used in accrual accounting to determine the proper period for recognition of expenses

D.is used in accrual accounting to determine the proper period in which to recognize revenue

[答案]:C

3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().

A.decrease assets and decrease owner’s equity

B.increase liabilities and decrease owner’s equity

C.have no effect on total assets

D.decrease assets and decrease liabilities

[答案]:D

4.Which of the following concepts belongs to accounting assumption?().

A.Conservation

B.Money measurement

C.Materiality

D.Consistency

[答案]:B

5.Which of these is/are an example of an asset account?___

A.service revenue

B.withdrawals

C.supplies

D.all of the above

[答案]:C

6.Which of these statements is false?().

A.increase in assets and increase in revenues are recorded with a debit

B.increase in liabilities and increase in owner’s equity are recorded with a c redit

C.increase in both assets and withdrawals are recorded with a debit

D.decreases in liabilities and increase in expenses are recorded with a debit

[答案]:A

7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______

A.$74000

B.$52000

C.$134000

D.

[答案]:B

8.Typical liability accounts include _____.

A.accounts payable, bank loan, wages payable, drawings

B.Accounts payable, bank overdraft, wages payable, stationary

C.Accounts receivable, bank overdraft, wages payable

D.Accounts payable, borrowing from the public, bank overdraft, wages payable.

[答案]:D

9.Which of these accounts has a normal debit balance?_____.

A.Rent Expense

B.Withdrawals

C.Service Revenue

D.Both A and B have a normal debit balance

[答案]:D

二.判断题

1.Accounting provides financial information that is only useful to business management.()

[答案]:F

2.The accounting process generates financial reports for both “internal” and “external” u sers.() [答案]:T

3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()

[答案]:T

4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()

[答案]:T

5.The ledger account provides a chronological order of transactions.()

6.Post reference columns are found only in the journal, not in the ledger.()

[答案]:F

https://www.wendangku.net/doc/109122957.html,ually two signatures are required on a business check for it to be valid.()

[答案]:T

8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()

[答案]:F

9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()

[答案]:T

10.A leasehold is an example of a long-life asset.()

[答案]:F

11.The accounting reporting period agrees to the calendar year. ()

[答案]:F

12.An increase in permanent capital is recorded as a credit to the account. ()

[答案]:T

13.Dollar signs are used in the amount areas of the ledger accounts. ()

[答案]:F

14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()

[答案]:F

15.Every business transaction is first recorded in the journal. ()

[答案]:T

16.Internal control of operations is equally complex in a small and in a large organization. ()

[答案]:F

17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()

[答案]:T

18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()

19.Depreciation expense is usually recorded at least once a year. ()

[答案]:T

20.Amortization is the conversion of the cost of an intangible asset to an expense. ()

[答案]:T

21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()

[答案]:F

22.Research and development costs represent an intangible asset. ()

[答案]:T

23.A present reduction in cash required to generate revenues is called “an expense”

[答案]:F

24.The revenue expenses are paid to influence the current operating result.

[答案]:F

25.Advertising expense is usually collected as period expense.

[答案]:T

26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()

[答案]:F

27.Repair of a generator is a capital expenditure. ()

[答案]:F

28.Revenue increases owner's equity.()

[答案]:T

29.Revenue is recognized when we receive cash from the buyers.()

[答案]:F

30.Interest revenue should be measured based on the length of time. ()

[答案]:T

三.翻译题

1.Sole Proprietorship Enterprises

[答案]:独资企业

2.Profit cost and capital cost principle

[答案]:划分收益性支出与资本性支出

3.Double entry system

[答案]:复式记帐法

4.Source documents

[答案]:原始凭证

5.Environmental accounting

[答案]:环境会计

6.Matching principle

[答案]:配比原则

7.Gross profit

[答案]:毛利

8.Perpetual inventory system

[答案]:永序盘存制

9.Intangible assets

[答案]:无形资产

10.fixed asset

[答案]:固定资产

11.Statement of cash flows

[答案]:现金流量表

12.Bank Reconciliation

[答案]:银行余额调节表

13.Low-valued and easily-damaged implements [答案]:低值易耗品

14.Physical depreciation

[答案]:有形损耗

15.Short-term debt-paying ability

[答案]:短期偿债能力

16.Accelerated depreciation method

[答案]:加速折旧法

17.notes receivable

[答案]:应收票据

18.long-term solvency

[答案]:长期偿债能力

四.论述题

1.完成下列等式:1. Accounting Equation:

Assets =

2. Perpetual inventory system:

Ending Inv. =

[答案]:1. Accounting Equation:

Assets = Liabilities + Owner's Equity

2. Perpetual inventory system:

Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold

会计专业英语翻译题知识分享

Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。

大学英语四级考试真题及答案.doc

2016 年12 月大学英语四级考试真题及 答案 【篇一：2016 年12 月大学英语四级翻译作文题目及答 案】 翻译一： 在中国文化中，红色通常象征着好运、长寿和幸福。在春节和其他喜庆场合，红色到处可见。人们把现金作为礼物送给家人或亲密朋 友时，通常放在红信封里。红色在中国流行的另一个原因是人们把 它与中国革命和共产党相联系。然而，红色并不总是代表好运与快 乐。因为从前死者的名字常用红色书写，用红墨水写中国人名被看 成是一种冒犯行为。 as a symbol of good luck, longevity and happiness in chinese culture, the color of red can be seen everywhere during springfestive and other festive/ joyous occasions. cash is usually put in red envelopes as gifts for relatives and close/intimate friends. also, red is much-welcomed / fashionable in china because of its association with chinese revolutions and the communist party. however, red does not always represent / equal to good luck and joy. red was previously used to write the names of the deceased so it is seen as an offence to write chinese people ’s names in red ink. 翻译二 随着中国的改革开放，如今很多年轻人都喜欢举行西式婚礼。新娘 在婚礼上穿着白色婚纱，因为白色被认为是纯洁的象征。然而，在 中国传统文化中，白色经常是葬礼上使用的颜色。因此务必记住， 白花一定不要用作祝人康复的礼物，尤其不要送给老年人或危重病 人。同样，礼金也不能装在白色信封里，而要装在红色信封里。 with the reform and opening-up of china, a great many young people nowadays prefer to hold western-style wedding: the bride wears white wedding gown because the color is considered to symbolize purity/is considered as the symbol of purity. however, in tradition chinese culture, white is often used on funerals. so, do bear in mind that white flowers should never be used as a gift to celebrate someone ’s recovery, especially not for the aged or those who are seriously ill.

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

会计专业术语中英文对比

财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产

八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting

私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption

会计专业词汇英语翻译

会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30

相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises

会计专业英语重点1

Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.

会计英语-单词表 谷丰

专业词汇汇总表 Chapter 1 Non-for-profits organization 非赢利组织Service 服务 Manufacture生产 Merchandise 商品 Accounting会计 Management管理层 Accounting system记帐系统 Financial accounting财务会计Financial report财务报告 Decision-making决策制定 Audit 审计 Management accounting管理会计Cost accounting成本会计 Operating cost 生产费用，营业成本Budgeting预算 Accumulate累积 Accounting process核算过程Transaction交易,业务 Events事项 Expenses费用

Income收入 Identify确认 Measure计量 Record记录 Communicate沟通 Financial position财务状况Performance经营 Entity实体 Enterprise企业 Balance sheet 资产负债表 Statement of financial position财务状况表Equity权益 Debt债务 Return回报 Creditors债权人 Supplier供应商 Customer客户 Economic resource经济资源 Financial structure财务结构 Liquidity流动性 Solvency偿债能力 Cash现金

Cash equivalents现金等价物 Financial performance 财务业绩 Accrual basis权责发生制 Assets资产 Liabilities负债 Equity权益 Going concern永续经营 Liquidate清算，清盘（破产公司） Economic entity经济实体 Unit of measurement货币计量 Accounting period会计分期 GAAP （general accepted accounting principle）一般公认会计准则 Profitability获利能力 China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司 Disclose披露 Understandability可理解性 Relevance相关性 Reliability可靠性 Comparability可比性

会计英语试题及复习资料

会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)

6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)

CET4翻译全真题大全

《四级样卷》与历年CET4翻译部分全真题 （说明： 1. 翻译属新题型，在CET4中的应用始于2006年6月，本文档包括了自 有翻译题以来所有考过的题和此前国家四、六级考委会公布的一套样 卷，与老师、同学们共享。 2. 考点分析纯属个人观点，仅供参考。因本文档初次编辑在2008年9、 10月份，后来虽然所有的考题都收录了，但在第二部分“考点分析” 中，自2008年12起之后的考题都没有进行考点分析。特此说明） 第一部分《四级样卷》与历年真题 1.《四级样卷》 87. The substance does not dissolve in water _______________ (不管是否加热). 88. Not only _______________ (他向我收费太高), but he didn’t do a good repair job either. 89. Your losses in trade this year are nothing _______________(与我的相比). 90. On average, it is said, visitor spend only _______________(一半的钱) in a day in Leeds as in London. 91. By contrast, American mothers were more likely ________________ (把孩子的成功归 因于) natural talent. [答案] 87. whether (it is) heated or not 88. did he charge me too much / did he overcharge me 89. compared with mine / in comparison with mine 90. half as much (money) 91. to attribute their children’s success to 2. 2006年6月真题 87. Having spent some time in the city, he had no trouble __________ (找到去历史博物馆的路). 88. __________ (为了挣钱供我上学), Mother often takes on more work than is good for her. 89. The professor required that __________ (我们交研究报告) by Wednesday. 90. The more you explain, __________ (我愈糊涂). 91.Though a skilled worker, __________ (他被公司解雇了) last week because of the economic crisis. [答案] 87.(in) finding the way to the history museum 88. In order to finance my education 89. we (should) hand in our research report 90. the more confused I am

会计专业英语重点词汇大全

?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益

?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金

大学英语四级真题-翻译

今年考的三套翻译题均是跟中国的公共交通相关的内容，介绍了公交车、飞机、地铁服务的提升，以及市民生活水平的提高。展现了我国社会的发展和人民幸福水平的提升。 交通方式这一话题是考生日常所熟知的，也比较贴近考生的生活，词汇对于考生来说不是问题，“公交车”、“航空”等都是小学初中就接触到的词汇，但是需要考生去积累一些组合词汇，例如：“私家车private car”、“老年市民senior citizens”等。 对段落内容的理解也不是难事，毕竟交通方式是生活中老生常谈的话题，主要的难点在于一些固定的句式和搭配，例如“随着经济的发展和人民生活水平的提高”是考生耳熟能详的“万金油”句式。 诸如此类句式还有：“曾是……used to be…”、“越来越……more and more…”这些表达应该是考生在平时的学习中慢慢积累的。 此外，时态语态也是考生容易出错的点，由于汉语和英语表达习惯的不同，汉语中不常用被动，或者即使表达被动的意思也不会体现在句式上，例如：“公交车设施不断更新”，从字面并没有任何提示是被动，但语义的理解却带有被动的含义，翻译成英语时一定要体现出“be+过去分词”的结构。 又如“许多城市……一直努力……”,需要判断，这个动作发生在过去的某个时间节点，一直持续，并还可能持续下去，最后确定此处应选用现在完成进行时，在平时的学习中，应理解每种时态对应的情况，才能更加贴切地表达出原文所要传达的意思 句子的语序调整仍值得考生注意。时间状语、地点状语、原因状语、目的状语和方式状语仍然是重要的考点，一般情况下都要后置。 其次是句型的变化。注意运用被动语态(从中英文语用习惯以及动词发出者的逻辑主语去改句子)、插入语(例如，“包括许多农民和外出务工人员”)、there be 句型(非人主语+有/存在。例如，中国有越来越多的城市开始建设地铁)和It为形式主语的句子(例如，乘飞机出行对大多数中国人来说是难以想象的)进行改句，防止句式单一。 过去，乘飞机出行对大多数中国人来说是难以想象的。 In the past, travelling by airplane was unimaginable for most Chinese.

会计专业英语翻译

. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.

(完整版)会计专业英语词汇大全

一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

会计专业英语-模拟题

《会计专业英语》模拟题 一.单选题 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). A.when goods are sole or services are rendered to customers B.when cash is collected from customers C.at the end of the accounting period D.only when the revenue can be matched by an equal dollar amount of expenses [答案]:A 2.The Matching Principle:(). A.applies only to situations in which a cash payment occurs before an expense is recognized B.applies only to situations in which a cash receipt occurs before revenue is recognized C.is used in accrual accounting to determine the proper period for recognition of expenses D.is used in accrual accounting to determine the proper period in which to recognize revenue [答案]:C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). A.decrease assets and decrease owner’s equity B.increase liabilities and decrease owner’s equity C.have no effect on total assets D.decrease assets and decrease liabilities [答案]:D 4.Which of the following concepts belongs to accounting assumption?(). A.Conservation B.Money measurement C.Materiality D.Consistency [答案]:B 5.Which of these is/are an example of an asset account?___ A.service revenue B.withdrawals C.supplies D.all of the above [答案]:C 6.Which of these statements is false?(). A.increase in assets and increase in revenues are recorded with a debit B.increase in liabilities and increase in owner’s equity are recorded with a c redit