会计英语习题集精品文档17页
1, How do we recorded a liability created by the receipt of cash from customers in payment for products or services that have not yet been delivered to the
customers?
A, recorded as a debit to an unearned revenue account
B, recorded as a debit to a prepaid expense account
C, recorded as a credit to an unearned revenue account
D, recorded as a credit to a prepaid expense account.
c
3, during the month of February, Hal Company had cash receipt of 6500 and cash disbursement of 8000. The February 28 cash balance was 4300. What was the beginning (February 1) cash balance?
A, 1500
B, 2800
C, 5800
D, 7300
X+6500-8000=4300
X=5800 C
4, Aimes opened a new business by investing the following assets: cash 4000; land 20000; building 80000. Also, the business will assume responsibility for a note payable of 32000. Aimes signed the note as part of his payment for the land and building. Which
journal entry should be used on the books of the new business to record the investment by Aimes?
A, Dr. Asserts 104000
Cr. Capital 104000
B, Dr. Asserts 104000
Cr. Liability 32000
Capital 72000
C, Dr. Cash 4000
Land 20000
Building 80000
Cr. Capital 104000
D, Dr. Cash 4000
Land 20000
Building 80000
Cr. Notes payable 32000
Capital 72000
D
5, the following transaction occurred during July:
--received 700 cash for photography service provided to customer during the month
--received 1500 cash from Barbara, the owner of the business
--received 800 from a customer in partial payment of his account
receivable which arose as a result of sales during June
--rendered photography services to a customer on credit. 500
--borrowed 2500 from bank
--received 1000 from a customer in payment for services to be performed next year
What was the amount of revenue for July?
A, 1200
B, 3000
C, 5500
D, 7000
700 yes, 500 yes 700+500=1200 A
6, How do we record an assets created by a payment for economic benefits that does not expire until some later time?
A, recorded as a debit to an unearned revenue account
B, recorded as a debit to a prepaid expense account
C, recorded as a credit to an unearned revenue account
D, recorded as a credit to a prepaid expense account
B
7, On September 30, accounts payable had a normal balance of 2300. During September, the account was credited for a total of 5400 and debited for a total 3900. What was the balance in the accounts payable at the beginning of September?
A, A 0 balance
B, An 800 debit balance
C, An 800 credit balance
D, A 3800 debit balance
C
10, on April 30, Hal Company had an accounts receivable balance of 37000. During the month of May, total credits to accounts receivable were 24000, which resulted from customer payments. The May 31 accounts receivable balance was 32000. What was the amount of credit sales during May?
A, 19000
B, 29000
C, 45000
D, 56000
37000+x-24000=32000 x=19000 A
A company purchased 1800 of merchandise on December 5, term 2/10, n/15. On December 7, 200 worth of merchandise was returned by A company to the supplier. On December 15, A paid the balance in full. What was the amount that A company paid?
A, 200
B, 1568
C, 1600
D, 1800
B
Carrie Ford opened a new accounting practice called Carrie Ford, Public accountant, and completed these transaction during March 2011
Mar. 1 Invested 25000 in cash and office equipment that had a fair value (公允价值) of 6000.
1 Prepaid 1800 cash for three month’s rent for an office.
3 Made credit purchase of office equipment for 3000 and office supplies for 600.
5 Completed work for a client and immediately received 500 cash 9 Completed a 2000 project for a client, who will pay within 30 days 11 Paid the account payable created on March 3
15 Paid 1500 cash for the annual premium on an insurance policy.
20 Received 1600 as partial payment for the work completed on Match 9
23 Completed work for another client for 660 on credit
27 Carrie Ford withdrew 1800 cash from the business to pay some personal expense
30 Purchased 200 of additional office supplies on credit
31 Paid 175 for the month’s utility bill.
(1)Prepare journal entries to record the transaction
(2)Finish the adjusting entries for the transaction above.
(1) Dr. cash 25000
Office equipment 6000
Cr. Capital 31000
Dr. prepaid rent 1800
Cr. Cash 1800
Dr. office equipment 3000
Office supplies 600
Cr. Accounts receivable 3600
Dr. cash 500
Cr. Service revenue 500
Dr. accounts receivable 2000
Cr. Service revenue 2000
Dr. prepaid insurance 1500
Cr. Cash 1500
Dr. cash 1600
Cr. Accounts receivable 1600
Dr. accounts receivable 660
Cr. Service revenue 660
Dr. drawing 1800
Cr. Cash 1800
Dr. Office supplies 200
Cr. Accounts payable 200
Dr. utilities expense 175
Cr. Cash 175
(2) Adjusting entries
Dr. Rent expense 600
Cr. Prepaid rent 600
Dr. Insurance expense 125
Cr. Prepaid insurance 125
For each of the following incorrect entries, journal entries are incorrect and posting, please journalize the appropriate entries to correct errors.
A, the purchase of office supplies on credit for 1800 was recorded as
Dr. office supplies 1800
Cr. Cash 1800
B, a credit customer paid her account in full: 4500. This was recorded as
Dr. cash 4500
Cr. Revenue 4500
C, the owner withdrew cash of 1500. This was recorded as
Dr. salaries expense 1500
Cr. Cash 1500
D, work was performed for a customer today and cash of 750 was received. This was recorded as
Dr. cash 750
Cr. Accounts receivable 750
A Dr. cash 1800
Cr. Accounts payable 1800
B Dr. Revenue 4500
Cr. Accounts receivable 4500
C Dr. drawing 1500
Cr. Salaries expense 1500
D. Dr. accounts receivable 750
Cr. Service revenue 750
1, which financial statement shows whether the business earned a profit and also lists the types and amounts of the revenues and expenses?
A, balance sheet
B, statement of owner’ equity
C, cash flow statement
D, income statement
D
2, which of the following is another term（把…叫做）for owner’s equity?
A, net income
B, expenses
C, net assets
D, revenues
C
3, which of the following is ture of the accounting entity principle? A, requires that sole proprietors have unlimited liability
B, requires that partnership income be taxed at the partnership level
C, means that business records should be kept separately from the owner’s financial records
D, requires that partnerships have written agreement.
C
4, which is the accounting guideline that requires financial statement information to be supported by evidence other than someone’s imagination or opi nion?
A, accounting entity principle
B, monetary unit principle
C, going-concern principle
D, objectivity principle
D
5, if the liability of a business increased 12000 during a period
of time and owner’s equity in the business decreased 2000 during the same period, the assets of the business must have increased or decreased by how much?
A, decreased 10000
B, decreased 14000
C, increased 10000
D, increased 14000
B
6, a purchase of office equipment for cash of 130 was recorded as an addition to office equipment and an addition to liabilities. By what amounts are the accounts under- or overstated as a result of this error? (“understated” means too low, and “overstated” means to high.)
A, assets, understated 130; liabilities, overstated 130
B, office equipment, understated 260; liabilities, overstated 130 C, office equipment, overstated 130; liabilities, overstated 130 D, assets, overstated 130; liabilities, overstated 130
D
For each of the following items, state whether the item would be shown on the statement of cash flow as an operating, investing, financing activity.
A, payment of account payable operating
B, issuance of preferred stock for cash financing
C, payment of cash divident financing
D, sale of long-term investment investing
E, collection of account receivable operating
F, issuance of long-term note payable to borrow cash financing G, purchase of long-term investment investing
H, payment of wages to employees operating
I, cash sale of land investing
Which of the accounting assumption implies that the economic activities of an enterprise can be divided into artificial time period of equal length.
A, accounting period assumption
B, go-concern assumption
C, accounting entity assumption
D, monetary assumption
A
If an accountant forgot to record depreciation on office equipment at the end of an accounting period, which of the following would be true regarding the statement prepared at that time?
A, as sets are overstated and owner’s equity is understated
B, the assets and owner’ equity are both understated
C, the assets are overstated, net income is understated, and
owner’s equity is overstated
D, the assets, net income and owner’s equity are overstated.
D
What transaction causes a debit to sales returns and allowances and a credit to accounts receivable?
A, There is no such entry; it should be a credit to sales returns and allowances and a debit to account receivable
B, This transaction is recorded by the purchaser and recognizes the return of merchandise
C, When a customer returns merchandise to the seller, this entry is recorded by the seller.
D, There is no such entry; it should be a debit to sales returns and allowances and a credit to account payable
C
The office supplies account shows a beginning balance of 600 and an ending balance of 400. If office supplies expense for the year is 3100, what amount of office supplies was purchased during the period?
A, 2700
B, 2900
C, 3300
D, 3500
X+600-400=3100 x=2900 B
HCF a financial company, borrows Able business 2400 at 5% for 3 months on December 1 2001. What should HCF’s adjusting entry on December 31, 2001 include?
A, A debit to interest earned for 10
B, A credit to interest payable for 10
C, A credit to interest earned for 10
D, A debit to cash for 10
B
During the closing process, all temporary debit and credit balance accounts are closed, which of the following accounts would be closed by debited
A, sales discount
B, rent expense
C, sales revenue
D, accumulated depreciation
C
F Corporation, engaged in a service business, completed the following selected transactions during the period
(1) added additional investment, receiving cash
(2) purchased supplies on account
(3) returned defective on account
(4) charged customers for service sold on account
(5) paid salary expense
(6) paid a creditor on account
(7) paid cash for the owner’s personal use
Transactions:
Assets liabilities owner’s equity
Use the given information to prepare an income statement for the current month.
Cost of good sold = cost of good available for sale – inventory (ending)
= net purchases + inventory (beginning) –inventory (ending)
= 64500-10000-2100+560+90000-30000
=142960-30000
=112960
Gross profit = net sales – cost of good sold
= 196300-112960=83340
Operating income = gross profit – operating expense
= 83340-(1200+6000) =76140
Net income = 76140-6000=70140
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并
拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。
A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。
希望以上资料对你有所帮助，附励志名言3条：
1、生命对某些人来说是美丽的，这些人的一生都为某个目标而奋斗。
2、推销产品要针对顾客的心，不要针对顾客的头。
3、不同的信念，决定不同的命运。
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 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct 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, 可复制、编制，期待你的好评与关注！
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.
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共 20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2） In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3)
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
会计专业英语模拟题(开卷)解读
《会计专业英语》模拟题 一．单项选择题 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 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 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 4. Which of the following concepts belongs to accounting assumption? . A. Conservation B. Money measurement C. Materiality D. Consistency 5. Which of these is/are an example of an asset account?___ A. service revenue B. withdrawals C. supplies D. all of the above 6. Which of these statements is false? .
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
会计英语试题及答案
精品文档 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. Which of the following statements about accounting concepts or assumptions are correct? 1) The money measurement assumption is that items in accounts are initially measured at their historical cost. 2) In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3) To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4) To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit 2016 全新精品资料-全新公文范文-全程指导写作–独家
财务管理专业英语期末复习
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
会计专业英语模拟题(开卷)
《会计专业英语》模拟题（补） 1．Complete the translation between Chinese and English: （1）salvage value （2）depreciation （3）ratio analysis （4）所有者权益 （5）fiscal year （6）uncollectible accounts （7）double entry system （8）petty cash （9）流动资产 （10）gross profit （11）first in first out （12）资产负债表 （13）common-size analysis （14）corporations （15）经济业务 （16）short-term debt-paying ability 2．Label the following accounts as asset (A), liability (L), owner’s equity (OE), revenues (R) or expense (E) （1）Office Supplies （2）Professional Fees （3）Prepaid Insurance （4）Salary expense （5）Accounts Payable （6）Service Income （7）R. L. Osborn, Capital （8）Rent Expense （9）Accounts Receivable （10）Notes payable 3. Answer the question related to the topic of the conversation W h y I s n’t T h e A c c o u n t i n g A M i r r o r o f W h a t H a p p e n e d? J o h n:L e a n n e,c a n y o u e x p l a i n w h a t’s g o i n g o n h e r e w i t h t h e s e m o n t h l y s t a t e m e n t s? L e a n n e:S u r e,J o h n.H o w c a n I h e l p y o u? J o h n:I d o n’t u n d e r s t a n d t h i s l a s t–i n,f i r s t–o u t i n v e n t o r y p r o c e d u r e.I t j u s t d o e s n’t m a k e s e n s e. L e a n n e:W e l l,w h a t i t m e a n s i s t h a t w e a s s u m e t h a t t h e l a s t g o o d s w e r e c e i v e a r e t h e f i r s t o n e s s o l d.S o t h e i n v e n t o r y i s m a d e u p o f t h e i t e m s w e p u r c h a s e d f i r s t. John: Yes, but that’s my problem. It doesn’t work that way! We always distribute the oldest produce first. Some o f that produce is perishable! We can’t keep any of it very long or it’ll spoil. L e a n n e:J o h n,y o u d o n’t u n d e r s t a n d.W e o n l y a s s u m e t h a t t h e p r o d u c t s w e d i s t r i b u t e a r e t h e l a s t o n e s r e c e i v e d.W e d o n’t a c t u a l l y h a v e t o d i s t r i b u t e t h e g o o d s i n t h i s w a y. J o h n:I a l w a y s t h o u g h t t h a t a c c o u n t i n g w a s s u p p o s e d t o s h o w w h a t r e a l l y h a p p e n e d.I t a l l s o u n d s l i k e“m a k e b e l i e v e”t o m e!W h y n o t r e p o r t w h a t r e a l l y h a p p e n s? Q u e s t i o n:
会计专业英语词汇大全
令狐采学 一.专业术语 Accelerated Depreciation Method 计算折旧时，早期所提的折旧年夜于后期各年。加速折旧法主要包含余额递加折旧法 declining balance depreciation，双倍余额递加折旧法 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 = 欠债 + 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，债权产生制：以应收应付为计算基础，以确定本期收益与用度的一种方法。凡应属本期
的收益于用度，不管其款项是否以收付，均作为本期收益和用度处理。 Accrued dividend 应计股利 Accrued expense 应记用度：指本期已经产生而尚未支付的各项用度。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acidtest ratio 酸性试验比率，企业速动资产与流动欠债的比率，又称quick ratio Acquisition cost 购置本钱 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 应分派的 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
会计专业英语模拟题(开卷).doc
《会计专业英语》模拟题（开卷） https://www.wendangku.net/doc/4f515409.html,plete the translation between Chinese and English: (1)salvage value (2)depreciation (3)ratio analysis (4)所有者权益 (5)fiscal year (6)uncollectible accounts (7)double entry system (8)petty cash (9)流动资产 (10)gross profit (11)first in first out (12)资产负债表 (13)comm on-size an alysis (14)corporations C15)经济业务 (16) short-term debt-paying ability https://www.wendangku.net/doc/4f515409.html,bel the following accounts as asset (A), liability (L)，owner's equity (OE)，revenues (R) or expense (E) (1)Office Supplies (2)Professional Fees (3)Prepaid Insurance (4)Salaryexpense (5)Accounts Payable (6 ) Service Income (7)R. L. Osborn, Capital (8)Rent Expense (9)Accounts Receivable (10)Notes payable 3.Answer the question related to the topic of the conversation Why Isn't The Accounting A Mirror of What Happened? John: Leanne, can you explain what's going on here with these monthly statements?
会计专业英语期末试题期期末测试题
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 2.depreciation折旧 3.double entry system 4.inventories 5.stable monetary unit 6.opening balance 7.current asset8.financial report 9.prepaid expense10.internal control 11.cash flow statement12.cash basis 13.tangible fixed asset14.managerial accounting 15.current liability16.internal control 17.sales return and allowance18.financial position 19.balance sheet20.direct 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
会计英语复习要点
一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 长期股权投资Long-term investment on stocks 股票投资Investment on stocks 其他股权投资Other investment on stocks 长期债权投资Long-term investment on bonds 债券投资Investment on bonds 其他债权投资Other investment on bonds 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans 本金Principal 利息Interest 减值准备Depreciation reserves 固定资产Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 累计折旧Accumulated depreciation 固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material 专用材料Special-purpose material 专用设备Special-purpose equipment 预付大型设备款Prepayments for equipment 为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process 安装工程Erection works 在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程General overhaul project 在建工程减值准备 Construction-in-process depreciation reserves 固定资产清理Liquidation of fixed assets 无形资产Intangible assets 专利权Patents 非专利技术Non-Patents 商标权Trademarks, Trade names 著作权Copyrights 土地使用权Tenure 商誉Goodwill 无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves 商标权减值准备trademark rights depreciation reserves 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income 待处理财产损溢Wait deal assets loss or income 待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability 短期负债Current liability 短期借款Short-term borrowing 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance