《会计专业英语》期末复习资料

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《会计英语》复习资料 二、单项选择（红字为正确答案）：
Financial reports are used by d. all of the above
1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）
d. all of the above
2. Which of the following best describes accounting? b. is an information system that provides reports to stakeholders
3. Using accrual accounting, expenses are recorded and reported only a. when they are incurred, whether or not cash is paid
4. The measurement bases exclude( ) c. Sale price
5. Debts owed by a business are referred to as（ ） d. liabilities
6. Which of the following financial statements reports information as of a specific date? c. balance sheet
7. Cash investments made by the owner to the business are reported on the statement of cash flows in the
a. financing activities section
8. The accounting equation may be expressed as d. Assets - Liabilities = Owner's Equity
9. Which of the following groups of accounts have a normal credit balance? a. revenues, liabilities, capital
10. Which of the following groups of accounts have a normal debit balance? d. assets, expenses
11. Which of the following types of accounts have a normal credit balance? c. revenues and liabilities
12. In the accounting cycle, the last step is（ ） a. preparing a post-closing trial balance
13. Which of the following should not be considered cash by an accountant? c. postage stamps
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14. A bank reconciliation should be prepared periodically because （ ） c. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and corrected
15. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ） c. deduction from the balance per bank statement
16. The asset created by a business when it makes a sale on account is termed c. accounts receivable
17. What is the type of account and normal balance of Allowance for Doubtful Accounts? a. Contra asset, credit
18. The term "inventory" indicates （ ） d. both A and B
19. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
a. net income is understated 20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?
b. owner's equity is overstated 21.The inventory method that assigns the most recent costs to cost of good sold is
b. LIFO 22.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
b. first-in, first-out 23. When the perpetual inventory system is used, the inventory sold is debited to ( )
b. cost of merchandise sold 24．All of the following below are needed for the calculation of depreciation except
d. book value
25. A characteristic of a fixed asset is that it is b. used in the operations of a business
26. Accumulate

d Depreciation ( ) c. is a contra asset account
27. The two methods of accounting for investments in stock are the cost method and the （ ） b. equity method
28. A capital expenditure results in a debit to （ ） d. an asset account
29. Current liabilities are（ ） d. due and payable within one year
30. The debt created by a business when it makes a purchase on account is referred to as an b. account payable
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31. Notes may be issued （ ） d. all of the above
32.The cost of a product warranty should be included as an expense in the c. period of the sale of the product
33. If the market rate of interest is 8%, the price of 6% bonds paying interest semiannually with a face value of $100,000 will be
c. Less than $100,000 34. The interest rate specified in the bond indenture is called the （ ）
b. contract rate 35. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
d. callable bonds 36. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at
d. a discount
37. One potential advantage of financing corporations through the use of bonds rather than common stock is
c. the interest expense is deductible for tax purposes by the corporation
38. Characteristics of a corporation include （ ） d. shareholders who have limited liability
39. Stockholders' equity （ ） c. includes retained earnings and paid-in capital
40. The excess of issue price over par of common stock is termed a(n) （ ） d. premium
41. Cash dividends are usually not paid on which of the following? c. treasury stock
42. Which of the following accounts below is reported in the paid-in capital/stockholders' equity section of the corporate balance sheet?
d. Preferred Stock
43. If preferred stock has dividends in arrears, the preferred stock must be d. convertible
44. The primary purpose of a stock split is to b. reduce the market price of the stock per share
45. Which statement below is not a reason for a corporation to buy back its own stock. d. to increase the shares outstanding
46. The liability for a dividend is recorded on which of the following dates? d. the date of declaration
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47. In credit terms of 2/10, n/30, the "2" represents the d. percent of the cash discount
48. Revenue should be recognized when（ ） b. the service is performed
49. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （ ）
b. solvency and profitability
50. Which of the following is not included in the computation of the quick ratio? a. inventory
四、问答题： 3．Differentiate between financial accounting and managerial accounting. 财务会计与管理会计的区别。 Financial accounting is primarily concerned with the recording and reporting of economic data and activities for a business. Management accounting uses both financial accounting and estimated data to aid management in ru

nning day-to-day operations and in planning future operations..
4．The objective of financial reporting 财务报告的目标。 参考答案： Overall objective（总体目标） of financial reporting is to provide financial information useful to external users in making economic decisions. (a) provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions；（向使用者提 供有关企业财务状况、经营成果和财务状况变动情况的信息，以利于其作出经济决策。） (b) show the results of the stewardship of management, or the accountability of management for the resources entrusted to it. （反映管理当局受托责任的履行结果，或管理当局受托管理资源的责任。）
5．What are the recognition and measurement principles? 财务报表要素的确认与计量原则。 参考答案： (1) Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria. Recognition Criteria 确认标准： a. The Probability of Future Economic Benefit 未来经济利益流入的可能性 Measurement Reliably计量的可靠性 (2) Measurement is the process of determining the monetary amounts at which the elements of financial statements are to be recognized and carried in the balance sheet or income statement. Measurement Bases 计量基础： Historical cost. 历史成本 Current cost 现行成本 Realizable (settlement) value可实现（清算）价值
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Present value 现值
8． Differentiate between the accrual basis and the cash basis. 应计制与现金制的区别。 参考答案： Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned. Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.
9． What is the double-entry system? 简述复式记账法的含义 参考答案： A system of recording transactions in a way that maintains the equality of the accounting equation. The fundamental rule of double-entry bookkeeping is that debits must equal credits. For every transaction, there must be at least one debit and one credit. Debits must always equal credits for each transaction. Debits are always entered on the left side of an account and credits are always entered on the right side.
10． What are the major types of adjusting entries? 调整分录的种类 参考答案： Adjusting entries can be classified as either ：Prepayments or Accruals (1) Prepayments fall into two categories: a. Prepaid expense b. Deferred Revenue (Unearned Revenue) (2) Accruals fall into two categories a. Accrued expenses b. Accrued revenues
★考核知识点:调整分录P72 附4.10 参考课件第4章 Companies

are on a calendar or fiscal year and business transactions can cut across two years. Therefore, adjusting entries are needed to ensure that the revenue recognition and matching principles are followed. Adjusting entries can be classified as either ：Prepayments or Accruals (1) Prepayments fall into two categories: a. Prepaid expenses: expenses have been paid in cash and are recorded as assets until they are used or consumed. b. Deferred Revenue (Unearned Revenue)：Revenues received in cash and recorded as liabilities before they are earned. (2) Accruals fall into two categories a. Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry. b. Accrued revenues are revenues that have been earned but not yet received in cash.
11. Describe the basic steps of the accounting cycle.简述会计循环的步骤。
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参考答案： The accounting cycle (or accounting process) includes standardized procedures that are performed in sequence during every period. (会计循环，或称为会计程序，是在每个会计期间按照一定顺序处理业 务的一套规范化的程序） It is called cycle because the steps repeated each accounting period. (1) Transactions are analyzed and recorded in the journal. (2). Transactions are posted to the ledger. (3) A trial balance is prepared, adjustment data are assembled, and an optional work sheet is completed. (4) Financial statements are prepared. (5) Adjusting entries are journalized and posted. (6) Closing entries are journalized and posted. (7) A post-closing trial balance is prepared.
12． What are the advantages of the allowance method for uncollectible accounts? 应收账款坏账备抵法的优点。 ★考核知识点:应收账款坏账处理P212-217 附4.12 参考课件第5章 Management makes an estimate each year of the portion of accounts receivable that may not be collectible. Uncollectible Accounts Expense (Bad Debts ) is debited and Allowance for Doubtful Accounts is credited. Actual accounts that prove to be uncollectible are debited to Allowance for Doubtful Accounts and credited to Accounts Receivable. (1) This method is consistent with the matching principle. (2) The accounts receivable state at net realizable value at end of the accounting period.
13． Describe the characteristics of the periodic inventory system and the perpetual inventory system. 存货的两种盘存制度的特点。 参考答案： A company using a perpetual system maintains a continuous record of the physical quantities in its inventory. A company using a periodic system does not maintains a continuous record of the physical quantities on hand. In a periodic inventory system, when an item is sold, the only journal entry recorded is to reflect the sale of the merchandise Cost of goods sold is recorded only after the ending inventory has been counted and valued at the end of the period. With a perpetual inventory system, continually updated records are mainta

ined for inventory items. Such tracking is readily enabled through advances in technology. As a result, two journal entries are made when a sale occurs.
14．What are the financial statements effects of inventory methods? 存货计价方法对报表有何影响？（以先进先出法、后进先出法和平均成本法为例）
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Income Statement Effects：In periods of increasing prices, FIFO reports the highest net income, LIFO the lowest net income, and average cost falls in the middle. In periods of decreasing prices, the converse is true: FIFO will report the lowest net income, LIFO the highest, with average cost in the middle. Balance Sheet Effects ：In a period of inflation, the costs allocated to ending inventory using FIFO will approximate current costs. Thus, the market to book value of the inventory should approximate 1.0. Conversely, during a period of increasing prices, the costs allocated to the ending inventory using LIFO will be significantly understated. Thus, the market to book ratio will be greater than 1.0. 15． What are the classifications and objectives of investment in securities? 简述证券投资的类 型和目的。 参考答案： Classifications of Investments: Trading securities ； Held-to-maturity debt securities ； Available-for-sale securities Objectives of Investment in Securities： （1）Temporary investment of surplus cash （2）Investment solely for a return （3）Investment for influence （4）Purchase for control
★考核知识点:存货计价方法P237-244 附4.15 参考课件第6章 Marketable securities–Stocks, bonds and other financial instruments that organizations hold in lieu of cash. These are also referred to in the financial statements as short-term investments Two Types of Marketable securities: Debt securities - These are bonds issued by corporations or government that have maturity value, interest rate and maturity date. Equity securities – These are any securities, such as common shares that represent ownership in a company. Classifications of Investments in Equity and Debt Securities： Trading securities: Investments at fair value through profit or loss ; held for trading, or designated to be ‘at fair value through profit or loss’ Held-to-maturity debt securities: financial assets with fixed or determinable payments; fixed maturity ; positive intent and ability to hold to maturity Available-for-sale securities: remaining financial assets ;do not fall into any of the two categories above Objectives of Investment in Securities Temporary investment of surplus cash Investment solely for a return Investment for influence Purchase for control
16. Describe the reasons for holding marketable securities.简述企业进行短期有价证券投资的原因 ★考核知识点:短期投资P361 附4.16 参考课件第6章 There are many reasons why a company may want to buy debt or equity securities from another company.
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For example, Company A may purchase the debt of Company

B because ? Company B’s debt is paying a good interest rate. ? The debt may have a maturity date that matches Company A’s need for cash. ? The debt may be selling for less than face value, and Company A thinks that it can sell the debt later at a gain. Investments in debt and equity securities can be classified on the statement of financial position as either current or non-current assets. One reason for holding short term investments relates to the control of cash. The amount of cash held by an entity should be carefully regulated so that there is neither too much nor too little available at any time. If there is too little cash on hand, the firm will not be able to meet daily or periodic cash requirements; if there is too much cash on hand, a portion of the entity’s assets are unproductive. Therefore, management will try to keep just enough cash on hand at any one time to meet daily requirements, plus a cushion for emergencies. Cash in excess of the daily minimum should be invested in income-producing opportunities, such as the debt and equity securities of other companies.
17. Describe the characteristics of property, plant and equipment. 简述固定资产的特点。 Property, plant, and equipment is defined as tangible assets that are held for use in production or supply of goods and services, for rentals to others, or for administrative purposes; they are expected to be used during more than one period. Includes:Land, Building structures (offices, factories, warehouses), and Equipment (machinery, furniture, tools). The characteristics： (1) “Used in operations” and not for resale. (2) Long-term in nature and usually depreciated. (3) Possess physical substance.
18. Describe the benefits of accelerated depreciation methods. 什么是加速折旧法？其优点有哪些？ 参考答案： Accelerated methods of depreciation result in more depreciation in the early years of an asset's life and less depreciation in the later years of an asset's life than does the straight-line approach. The benefits of accelerated depreciation methods are: (1) Decreasing depreciation charges are matched against increasing repair and maintenance charges. (2) Higher depreciation charges drive net income down in early years of an asset’s life. As a result, accelerated depreciation methods are favored for tax purposes.
19. Describe the characteristics of intangible assets.什么是无形资产？其特征有哪些？ 参考答案： An intangible assets is an identifiable non-monetary asset without physical substance. 无形资 产是指没有实物形态的、可辨认的非货币性资产。 Examples of intangible assets include goodwill, patents, copyrights, franchises, trademarks and trade names ……例如：商誉、专利权、版权、特许权、商标、商号等 The characteristics： a higher degree of uncertainty regarding the future benefits未来收益的高度不确定性
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value subject to wider fluctuations价值波动性

大 having value only to a particular company其价值只与某一特定企业相关 ‘non-monetary’ feature 非货币性质
如下答案也可以： Intangible assets are rights, privileges, and competitive advantages that result from ownership of long-lived assets that do not possess physical substance. Examples of intangible assets include goodwill, patents, copyrights, franchises, trademarks and trade names …… The Main Characteristics: Identifiable.可辨认性 Lack physical existence.缺乏实物形态 Not monetary assets.非货币性资产 Normally classified as non-current asset.
20. Describe the reasons for issuance of long-term liabilities. 举借长期债务的原因（与发行股票相比）。 参考答案： Reasons for Issuance of Long-Term Liabilities： (1) Debt financing may be the only available source of funds. (2) Debt financing may have a lower cost. (3) Debt financing offers an income tax advantage. (4) The voting privilege is not shared. (5) Debt financing offers the opportunity for leverage.
22．Describe the rights of common shareholders.（简述普通股股东的权利） The two primary classes of paid-in capital are common stock （ordinary shares) and preferred stock. The primary attractiveness of preferred stocks is that they are preferred over common as to dividends. Rights and Privilege of Shareholders： Common Shareholders right to vote on key corporate matters preemptive right to purchase enough shares to retain their proportional ownership interest right to share proportionately in any dividends have residual interest in assets in liquidation Preferred Shareholders stipulated dividend rate; stipulated liquidation value participation in earnings; cumulative feature
23．Describe the three conditions that corporations declare and pay cash dividends on shares outstanding. 现金股利的发放条件。 参考答案： Corporations generally declare and pay cash dividends on shares outstanding when three conditions exist: 1. Sufficient retained earnings 2. Sufficient cash
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3. Formal action by the board of directors
24． Describe the reasons exist for a company to issue a stock dividend. 公司发放股票股利的原因。 参考答案： Numerous reasons exist for a company to issue a stock dividend: to show that the firm plans to permanently retain a portion of earnings in the business to increase the number of shares outstanding, which reduces the market price per share and which, in turn, tends to increase trading of shares in the market. (a large stock dividends) to continue dividend distributions without disbursing assets (usually cash) that may be needed for operations stock dividends do not subject the shareholders to income tax shareholders may actually prefer to receive stock dividends because they can sell these additional shares only if they choose to do so
25．Differentiate between the stock dividends and stock splits. 股票股利与股票分割的区别。 参考答案： Stock Dividend

使用说明书及技术资料介绍产品讲解

使用说明书 目录 概述：智方热能表性能介绍第一部分：工作原理及结构第二部分：使用方法 第三部分：安装、注意事项第四部分：选型 第五部分：维修说明

一、智方热能表技术说明： 1、热能表由三个组成部分：流量传感器、配对温度传感器、 智能计算器。 2、三个组成部分均需电池供电才能正常工作，电池寿命长 达5年以上。 3、芯片内容包括： a.流量传感器计量参数：如智能误差修正系数，温度修正， 流量传感器安装位置的修正等； b.配对温度传感器参数：如智能配对修正功能； c.计算器参数：如热量计算及修正公式，内部控制程序； d.各种参数测量设置与信息储存等； e.错误代码判断及显示功能。 4、芯片内容的设置与改写是在生产线及检验线上通过专 用设备及程序自动完成的。 5、断电保护，数据可以保存100年：当电源中断时，热能表保存所有有效数据，如累积流量，累积热量等。故障排除后，数据自动恢复。 二：智方热能表性能介绍： A、测量精度高 1、Pt1000测温更准。 2、超低功耗MCU，16位AD温度测量分辨率＜0.01oＣ。 3、热系数K动态校正，使热量计算更准确。

B.使用可靠： 1、全中文显示累积热量、累积冷值,累积流量、进水温度、出 水温度,瞬时流量,累积工作时间等,显示内容全面。 2. 防尘、防水、防凝露、防磁场攻击、防拆卸、防止人为破坏。 3. 采用先进的MCU，整表静态功耗＜5μA，有效延长电池使用 寿命。 C.安装方便： 水平安装，回水管安装 三、智方热能表技术指标

第一部分：工作原理及结构 一、原理公式 按热力学理论，一物体散发的热量值Q为： Q=∫qmΔhdt 式中：qm为流体质量流量 Δhdt为时间为热循环系统进出口比焓差 上式在实际应用中不被使用，因为热焓差不是可直接测量的量。实际上热焓值主要与介质的成分有关，因为液体的不可压缩性，所以压力影响可忽略不计，上式可转化为： 式中：Cp为进出口平均介质比热值 ΔΘ为进出口温差值 qv为介质体积流量 ρ(Θi)为介质密度 将值组合为新值，即为热量系数K。所以实际应用的热量计算公式为： 或： 式中： 热量系数；热介质（水）成分的参数，是热介质在实际温度的函数， 流量传感器测量热介质流过热循环统体积值； 热电阻对测量热循环系统进、出口温差值；

URPF技术介绍

URPF URPF概述 URPF（Unicast Reverse Path Forwarding，单播反向路径转发）的主要功能是用于 防止基于源地址欺骗的网络攻击行为。 源地址欺骗攻击为入侵者构造出一系列带有伪造源地址的报文，对于使用基于IP地 址验证的应用来说，此攻击方法可以导致未被授权用户以他人身份获得访问系统的 权限，甚至是以管理员权限来访问。即使响应报文不能达到攻击者，同样也会造成 对被攻击对象的破坏。 图1源地址欺骗攻击示意图 如图1所示，在Router A上伪造源地址为2.2.2.1/8的报文，向服务器Router B发起 请求，Router B响应请求时将向真正的“2.2.2.1/8”发送报文。这种非法报文对Router B和Router C都造成了攻击。 URPF技术可以应用在上述环境中，阻止基于源地址欺骗的攻击。 URPF处理流程 URPF检查有严格（strict）型和松散（loose）型两种。此外，还可以支持ACL与 缺省路由的检查。 URPF的处理流程如下： (1) 如果报文的源地址在路由器的FIB表中存在 z对于strict型检查，反向查找报文出接口，若其中至少有一个出接口和报文的入接口相匹配，则报文通过检查；否则报文将被拒绝。（反向查找是指查找以 该报文源IP地址为目的IP地址的报文的出接口） z对于loose型检查，报文进行正常的转发。 (2) 如果报文的源地址在路由器的FIB表中不存在，则检查缺省路由及URPF的 allow-default-route参数。

z对于配置了缺省路由，但没有配置参数allow-default-route的情况，不管是strict 型检查还是loose型检查，只要报文的源地址在路由器的FIB表中不存在，该报文都将被拒绝； z对于配置了缺省路由，同时又配置了参数allow-default-route的情况下，如果是strict型检查，只要缺省路由的出接口与报文的入接口一致，则报文将通过URPF的检查，进行正常的转发；如果缺省路由的出接口和报文的入接口不一致，则报文将拒绝。如果是loose型检查，报文都将通过URPF的检查，进行正常的转发。 (3) 当且仅当报文被拒绝后，才去匹配ACL。如果被ACL允许通过，则报文继续 进行正常的转发；如果被ACL拒绝，则报文被丢弃。

公司及技术介绍

美国燃料技术公司（Fuel Tech, Inc.） Beijing Fuel Tech Environmental Technologies Co., Ltd. 全球节能减排技术的领先者 A Leader in Air Pollution Control & Efficient Energy

公司简介 美国燃料技术公司Fuel Tech Inc.是美国一家全球领先的科技公司，公司拥有十分深厚的技术及工程底蕴，拥有45项美国专利，专门从事大气污染控制及锅炉节能减排。公司注册于美国马赛诸塞州，总部设在美国易利诺易州芝加哥市的巴达维亚，是美国纳斯达克上市公司（股票代码FTEK），在美国、欧洲和亚洲有众多子公司及办事机构。Fuel Tech致力于为世界范围内的客户提供最有效的环保与节能技术，包括烟气脱氮技术和提升锅炉能效、降低锅炉污染物排放技术的开发和应用以及优化实际运行工程的专业服务。 在大气污染控制方面，公司拥有SNCR、尿素SCR、SNCR/SCR混合工艺等多种成熟可靠的烟气脱氮技术，在全球范围内完成并成功运行了450多项工程。公司的脱氮技术均采用尿素为还原剂，具有其它技术无可比拟的安全可靠、操作简便等特性。 在提升锅炉能效方面，公司拥有FUEL CHEM?和TIFI?专利技术，该技术致力于实现锅炉效率的最大化、设备寿命最长化和停机维修时间最小化，可以有效降低甚至彻底消除结焦、结垢、腐蚀等问题，大大提高锅炉效能。 公司的脱氮技术和提升锅炉能效技术均基于全球领先的计算机流体力学模型（CFD）和化学动力学模型（CKM），并结合公司专有的工程虚拟再现软件ACUITIV为客户解决各种难题。这些技术能够有助于准确地预测炉内各种工况并对化学药剂进行准确定位处理，使设计更加优化，最终产生最理想的投资效益。 为了中国的环境保护事业、促进中国的经济发展和开拓广阔的中国市场，美国燃料技术公司于2007年7月注册成立了其全资中国子公司——北京福泰克环保科技有限公司，致力于为中国电力能源行业及合作伙伴提供安全的、成熟可靠的、先进的大气污染空气及提升锅炉能效技术。 更多信息请浏览公司网站：https://www.wendangku.net/doc/3516458739.html,

9中联重科简介及技术参数资料(精)

中联重科简介及技术参数资料 一、中联重科简介。中联重工科技发展股份有限公司创建于1992年，2000年10月在深交所上市（简称“中联重科”,股票代码000157），是中国工程机械装备制造领军企业，全国首批创新型企业之一。主要从事建筑工程、能源工程、交通工程等国家重点基础设施建设工程所需重大高新技术装备的研发制造。公司注册资本15.21亿元，员工20000多人。2008年，中联重科下属各经营单元实现产值246亿元，利税超过30亿元。 中联重科秉承“至诚无息博厚悠远”的企业文化理念，内源式发展与外延式发展并重。目前，生产经营基地分布于中国湖南、上海、陕西、广东以及意大利米兰等地，已形成中联科技园、麓谷工业园、泉塘工业园、常德灌溪工业园、望城工业园、益阳沅江工业园、上海工业园、陕西渭南工业园、意大利CIFA工业园等产业园区，总面积近300万平方米。拥有国际一流的超大型钢结构厂房、现代化的加工设备和自动化生产线，拥有覆盖全国、延伸海外的完备销售网络，强大服务体系。公司质量、环境和职业健康安全一体化管理体系获得德国莱茵ＴüＶ认证，在国内建筑机械行业率先按照欧盟标准推行产品CE认证，并获得俄罗斯GOST认证、韩国安全认证。 中联重科继承了国家建设部长沙建设机械研究院的技术优势，建有国家级技术中心，是中国工程机械协会8个专业分会会长及秘书长单位，混凝土机械标准化分技术委员会秘书处单位。先后完成重大科研课题670多项，负责制（修）订国家行业标准300多项，目前是187项有效标准的制、修订归口单位，行业技术覆盖率75%以上。中联重科先后完成了90多项国家“九五”、“十五”、“863”等国家重大装备开发、科技攻关课题和专项，被科技部确定为“十一五”三项国家科技支撑计划的承担单位。是国际标准化组织ISO投票P成员单位(Participating Member)，每年销售收入的40%来自于新产品开发。 中联重科自成立以来年均增长速度超过60%，目前生产具有完全自主知识产权的13大类别、28个系列，450多个品种的主导产品，是全球产品链最齐备的工程机械企业。其中，2008年收购意大利CIFA公司后，混凝土机械产品市场占有率跃居全球第一。塔式起重机年产量2000台、环卫机械产量3000台，市场占有率均居国内第一。汽车起重机年产5000台以上，市场占有率国内第二位。中英文商标——“中联”与“ZOOMLION”均获认定为“中国驰名商标”，多个系列产品获中国免检产品、中国名牌产品称号。畅销包含港澳地区的国内市场，并远销海外，深受用户青睐。 中联重科在2008年全球工程机械行业排名第17位；全国工程机械行业利润排名第一位，上海、深圳上市公司综合绩效排名前列；进入“中国企业500强”，“中国机械工业50强”；连续多年被评为“最具成长性”企业、最具影响力企业、全国用户满意企业；被评为中国机械工业现代化管理进步示范企业；获得全国五一劳动奖状、中国自主创新能力十强、中国最具影响力品牌、中华慈善事业突出贡献奖、全国抗震救灾英雄集体等奖项和荣誉。