会计专业英语练习题.
Chapter 2 Accounting Concepts and Principles
财务报表要素
Asset 资产
Liability 负债
Equity 所有者权益、股本
Revenue 收入
Expense 费用
Gain 利得
Loss 损失
For each item below, indicate to which category of elements of financial statements it belongs.
每个项目下面，说明这类财务报表要素属于.
(a) Retained earnings 留存收益equity
(b) Sales 销售revenue
(c) Additional paid-in capital 股本溢价equity
(d) Inventory 存货asset
(e) Depreciation 折旧费expense
(f) Dividends 股息equity
(g) Gain on sale of investment 出售投资收益gain
(h)Interest payable 应付利息liability
(i)Loss on sale of equipment 销售设备的亏损loss
(j) Issuance of common stock 发行普通股equity
Chapter 3 Financial Statements
Exercise 1. Presented on the next page are the captions of Faulk Company’s balance sheet.在下一页的标题的福克公司的资产负债表。
(a) Current assets. (f) Current liabilities.
(b) Investments. (g) Non-current liabilities.
(c) Property, plant, and equipment. (h) Capital stock.
(d) Intangible assets. (i) Additional paid-in capital.
(e) Other assets. (j) Retained earnings.
(a)流动资产
(b)投资
(c固定资产
(d)无形资产
(e)其他资产(f)流动负债
(g)非流动负债。
(h)股本
(i)股本溢价(j)留存收益。
Instructions
Indicate by letter where each of the following items would be classified.
1. Preferred stock. 11. Cash surrender value of life insurance.
2. Goodwill. 12. Notes payable (due next year).
3. Wages payable. 13. Office supplies.
4. Trade accounts payable. 14. Common stock.
5. Buildings. 15. Land.
6. Trading securities. 16. Bond sinking fund.
7. Current portion of long-term debt. 17. Merchandise inventory.
8. Premium on bonds payable. 18. Prepaid insurance.
9. Allowance for doubtful accounts. 19. Bonds payable.
10. Accounts receivable. 1优先股
2商誉
3应付工资
4贸易应付帐款
5建筑物
6证券交易。
7长期债务的当期部分8应付债券溢价
9坏账准备
10应收账款20. Taxes payable.
11人寿保险现金解约价值12应付票据（明年）
13办公用品
14普通股
15土地
16债券偿债基金
17商品库存
18预付保险费
19应付债券
20应付税款
(a)流动资产6.9.10.13.17.18
(b)投资16
(c固定资产5.15
(d)无形资产2
(e)其他资产11 (f)流动负债3.4.7.12.20
(g)非流动负债8.19
(h)股本1.14
(i)股本溢价
(j)留存收益
Exercise 2. The accounting department supplied the following data in recording the September 30 bank statement for Rytton, Inc.
Closing cash balance per bank statement $15 496.91 Closing cash balance per cash book 14 692.71 Deposits in transit 2 615.23
Bank service charge 25.00 Outstanding checks 3 079.51
Note collected by bank including $45 interest (Rytton not yet
1 045.00 notified)
617.08
Error by bank-check drawn by Rytten Corp. was charged to
Rytton’s account
A sale and deposit of $1 729.00 was entered in the sales journal and cash receipts journal as $1 792.00.
银行：15496.91 企业：14692.71
加2615.23 617.08 加1045
减3232.31 减25
63
平衡：15649.71
Instructions
Prepare the September 30 bank reconciliation.
Exercise 3. A machine is purchased at the beginning of 2002 for $36 000. its estimated life is 6 years. Freight costs on the machine are $2 000. Installation costs are $1 200. The machine is estimated to have a residual value of $500 and a useful life of 40 000 hours. It was used 6 000 hours in 2002. 2002年初采购机器价款36000美元，估计有6年寿命。机器的货运成本是2000美元，安装成本是1200美元。该机预计净残值为500美元，可以使用寿命40000小时。在过去的2002一年它使用了6000小时。
Instructions
What is the cost of the machine for accounting purposes? 36000+2000+1200=39200 Compute the depreciation charge for 2002 using 计算2002年的折旧费(a) the straight-line method 直线法and (b) the service-hours method.工作量法
（a）直线法（平均年限法）
年折旧额=（固定资产原值-预计净残值）/预计使用年限
2002年折旧额=（39200-500）/6=6450
（b）工作量法
单位工作量折旧费=（固定资产原值-预计净残值）/预计工作总量
年折旧额=当年实际工作量*单位工作量折旧费
单位….= （39200-500）/40000=0.9675
2002年折旧额=0.9675*6000=5805
Exercise 3.
Mick Inc. has outstanding 10,000 shares of $10 par value common stock. On July 1, 2008, Mick reacquired 100 shares at $85 per share. On September 1, Mick reissued 60 shares at $90 per share. On November 1, Mick reissued 40 shares at $83 per share.
Instructions
Prepare Mick’s journal entries to record these transactions using (a) the cost method, (b) the par value method.
麦克公司拥有优秀的10000股，面值10美元的普通股。2008年7月1日，麦克发行100股每股85美元。九月一日，麦克发行60股每股90美元。十一月一日，麦克发行40股每股83美元。
米克的预备日记帐分录记录下这些交易使用的（a）成本法(b)帐面价值的方法。（a）成本法：the cost method
7/1/08 Treasury stock (100*85) 8500
Cash 8500
9/1/08 Cash(60*90) 5400
Treasury stock (60*85) 5100
Paid-in capital from treasury stock 300
11/1/08 Cash(40*83) 3320
Paid-in capital from treasury stock 80
Treasury stock (40*85) 3400
（b）帐面价值的方法：the par value method
7/1/08 Treasury stock (100*10) 1000
Paid-in capital from treasury stock 7500
Cash (100*85) 8500
9/1/08 Cash (60*90) 5400
Treasury stock (60*10) 600
Paid-in capital from treasury stock 4800
11./1/08
Cash (40*83) 3320
Paid-in capital from treasury stock 2920
Treasury stock (40*10) 400
1. The economic resources of a business are called: B
A. Owner’s Equity
B. Assets
C. Accounting equation
D. Liabilities
2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D
A. A debit to the cash receivable account of $2100.
B. A credit to the accounts receivable account of $2100.
C. A debit to the cash account of $1400.
D. A debit to the accounts receivable account of $1400.
3. In general terms, financial assets appear in the balance sheet at: A
A. Face value. 账面价值
B. Current value.现值
C. Market value. 市场价值
D. Estimated future sales value.
4. Each of the following measures strengthens internal control over cash receipts except: D
A. The use of a voucher system.
B. Preparation of a daily listing of all checks received through the mail.
C. The deposit of cash receipts intact in the bank on a daily basis.
D. The use of cash registers.
5. Which of the following items is the greatest in dollar amount? D
A. Beginning inventory 期初存货
B. Cost of goods sold. 销货成本
C. Cost of goods available for sale
D. Ending inventory 期末存货
6. Why do companies prefer the LIFO inventory后进先出法method during a period of rising prices? B
A. Higher reported income
B. Lower income taxes
C. Lower reported income
D. Higher ending inventory
7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? D
A. Intangible
B. Unlimited life
C. Being sold in its useful life
D. Not capable of rendering benefits to the business in the future.
8. Which account is not a contra-asset account? B
A. Depreciation Expense
B. Accumulated Depletion
C. Accumulated Depreciation
D. Allowance for Doubtful Accounts
9. What are the two factors that make ownership of an interest in a general partnership particularly risky? A
A. Mutual agency and unlimited personal liability
B. Limited life and unlimited personal liability.
C. Limited life and mutual agency.
D. Double taxation and mutual agency
10. Which of the following types of business owners do not take an active role in the daily management of the business? D
A. General partners
B. Limited liability partners
C. Sole proprietors 个体经营者
D. Stockholders in a publicly owned corporation
11. Analysts can use the footnotes to the financial statements to D
A. Help their analysis of financial statements
B. Help their understanding of financial statements
C. Help their checking of financial statements.
D. All of the above
12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio? C
A. 0.125
B. 0.208
C. 0.333
D. 3.0
13. The horizontal analysis is used mainly to A
A. Analyzing financial trends
B. Evaluating financial structure
C. Assessing the pat performances
D. Measuring the term-paying ability
14. Among the following ratios, which is used for long-term solvency analysis? 长期偿债能力分析A
A. Current ratio 流动比率
B. Times-interest-earned ratio
C. Operating cycle
D. Book value per share
15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as a D
A. Sole proprietorship 个体独资公司
B. Single proprietorship
C. Partnership 合伙公司
D. Corporation 股份有限公司
一、名词解释(10分)
(1) Journal entry：日记账Journal entry is a logging of transactions into accounting journal items. It can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced". Journal entries can record unique items or recurring items such as depreciation or bond amortization.
(2) Going concern：持续经营The company will continue to operate in the near future, unless substantial evidence to the contrary exists.
(3) Matching principle：一致性原则
(4) Working capital：营运资金
(5) Revenue expenditure：收入费用
二、会计业务（共35分）
1. On December 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months.
(1) Prepare the general journal entry to record obtaining the loan from the bank on December 1.
(2) Prepare the adjusting journal entry to record accrual of the interest payable on the loan on December 31.
(3) Prepare the presentation of the liability to the bank on ME’s
December balance sheet.
Answer:
(1) Debit: cash $250000
Credit: current liabilities $250000
(2) Debit: Accrual Expense $5000 不确定
Credit: Interest Payable $5000
(3) P39
2. The following information relating to the bank checking account is available for Music Hall at July 31:
Balance per bank statement at July 31 $20 0000 Balance p er depositor’s records 18 860 Outstanding checks 2 000 Deposits in transit 800 Service charge by bank 60
Prepare a bank reconciliation银行对账工作fro Music Hall at July 31. Answer:P42
3. Please prepare the related entries according to the following accounting events.
1) Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible. 2) On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.
3) On July 1, Nick Company paid the $500 amount that had been written off on March 1. Answer:
(1) Debit: Uncollectible Accounts Expense坏账损失$12000
Credit: Allowance for Doubtful Accounts坏账准备$12000
(2) Debit: Allowance for Doubtful Accounts $500
Credit: Accounts Receivable $500
(3) Debit: Accounts Receivable $500
Credit: Allowance for Doubtful Accounts $500 Debit: Cash $500 Credit: Accounts Receivable $500
四、英译汉（40分）
(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.
会计准则不像自然法则那样天生就存在等待人类去探索。会计准则需要人类在财务报告最重要目标的指引下去不断发展。很多时候我们认为会计准则就像一场组织运动的规则（例如足球或篮球的规则）(2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments.
会计有特定的流程。在这个流程中现金收支在一定时间内通过一些特定方式流入流出并产生收入。收入代表一个公司在某一时间段的经济效益。收入这个概念在现实世界中包含着大量决策和评判。
（3）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and
investors of every business, and other users to assist in the decision-making process. Th erefore, accounting is also called “the language of business”.
会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。会计信息主要提供给公司所有者、经营者、投资者和其他使用者以帮助他们决策。所以，会计又被称为“公司的语言”。
（4）The use of accounting information is not limited to the business world. We live in an ear of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to be eligible for a college scholarship.
会计信息的运用并不限于商业界。会计在我们生活中无处不在。个人需要记录他的收入并整理他的纳税申报表。当一个需要申请贷款、信用卡或奖学金时，他通常需要提供个人会计信息来获得申请资格。
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) B. (1), (2) C. (2), (3)
会计专业英语练习.doc
I ? Matching each of the following statements with its proper term. 1.Temporary account () 2.Working papers () 3.Fiscal year () 4.Accrual accounting () 5.Posting 6.General ledger () 7.Liquidity () 8.Withdrawals () 9.CPA () 10.Transaction () 11.Accounting cycle () 12.Closing entries () 13.Reversing entry () 14.Accounting equation() 15.Double entry accounting() 16.T account () 17.Chart of accounts() 18.Account form () 19.Business entity concept () 20.Financial accounting () A.Assets taken from the business by the owner for personal use. B.The annual accounting period adopted by a business. C.Convertibility to cash D.Assets=liabilities+ owner" s equity. E.Documents that help accountants organize their work. F.An condition or directly affects its results of accounting event or condition that directly changes an entity's financial operation. G.The idea that revenues are recorded (recognized) when earned and that expenses are recorded when incurred. H.The book that contains the individual account (or control account), grouped
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.
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
会计专业英语习题答案
会计专业英语习题答案
Chapter. 1 1-1 As in many ethics issues, there is no one right answer. The local newspaper reported on this issue in these terms: "The company covered up the first report, and the local newspaper uncovered the company's secret. The company was forced to not locate here (Collier County). It became patently clear that doing the least that is legally allowed is not enough." 1-2 1. B 2. B 3. E 4. F 5. B 6. F 7. X 8. E 9. X 10. B 1-3 a. $96,500 ($25,000 + $71,500) b. $67,750 ($82,750 – $15,000) c. $19,500 ($37,000 – $17,500) 1-4 a. $275,000 ($475,000 – $200,000) b. $310,000 ($275,000 + $75,000 – $40,000) c. $233,000 ($275,000 – $15,000 – $27,000) d. $465,000 ($275,000 + $125,000 + $65,000) e. Net income: $45,000 ($425,000 – $105,000 – $275,000) 1-5 a. owner's equity b.liability c.asset d.asset e.owner's equity f. asset 1-6 a. Increases assets and increases owner’s equity. b. Increases assets and increases owner’s equity. c. Decreases assets and decreases owner’s equity.
{财务管理财务会计}会计专业英语习题答案
{财务管理财务会计}会计专业英语习题答案
Chapter.1 1-1 Asinmanyethicsissues,thereisnoonerightanswer.Thelocalnewsp aperreportedonthisissueintheseterms:"Thepanycoveredupthefi rstreport,andthelocalnewspaperuncoveredthepany'ssecret.The panywasforcedtonotlocatehere(CollierCounty).Itbecamepatent lyclearthatdoingtheleastthatislegallyallowedisnotenough." 1-2 1.B 2.B 3.E 4.F 5.B 6.F 7.X8.E9.X10.B 1-3 a.$96,500($25,000+$71,500) b.$67,750($82,750–$15,000) c.$19,500($37,000–$17,500) 1-4 a.$275,000($475,000–$200,000) b.$310,000($275,000+$75,000–$40,000) c.$233,000($275,000–$15,000–$27,000) d.$465,000($275,000+$125,000+$65,000) https://www.wendangku.net/doc/545216244.html,ine:$45,000($425,000–$105,000–$275,000) 1-5
a.owner'sequity b.liability c.asset d.asset e.owner'sequity f.a sset 1-6 a.Increasesassetsandincreasesowner’sequity. b.Increasesassetsandincreasesowner’sequity. c.Decreasesassetsanddecreasesowner’sequity. d.Increasesassetsandincreasesliabilities. e.Increasesassetsanddecreasesassets. 1-7 1.increase 2.decrease 3.increase 4.decrease 1-8 a.(1)Saleofcateringservicesforcash,$25,000. (2)Purchaseoflandforcash,$10,000. (3)Paymentofexpenses,$16,000. (4)Purchaseofsuppliesonaccount,$800. (5)Withdrawalofcashbyowner,$2,000. (6)Paymentofcashtocreditors,$10,600. (7)Recognitionofcostofsuppliesused,$1,400. b.$13,600($18,000–$4,400) c.$5,600($64,100–$58,500) d.$7,600($25,000–$16,000–$1,400)
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.
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
会计专业英语
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧
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》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
.
.
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