会计英语练习题
会计英语练习题
专业英语习题
一、单项选择题
1. Which of the following are reported in the stockholders’equity section of the balance sheet? ( )
a.revenues and expenses
b.dividends and retained earnings
https://www.wendangku.net/doc/a49360393.html,mon stock and dividends
https://www.wendangku.net/doc/a49360393.html,mon stock and retained earnings
2. Current assets are presented in the balance sheet in order of ( )
a.dollar amounts
b.liquidity
c.solvency
d.the alphabet
3. Current liabilities include all of the following except ( )
a.accrued wages payable
b.advance received from customer
c.current portion of long-term loan
d.prepaid expenses
4. Credit terms of 2/10 n/30 indicate: ( )
a. a 2% discount if 10 items are purchased
b.no payment is required until the 31st day after the invoice date
c. a 10% discount if 2 items are purchase
d.
d. a 2% discount for amounts paid within 10 days of the invoice and the remaining balance due
within 30 days
5. Which statement regarding the inventory turnover ratio is Not True? ( )
a.The ratio measures the average rate of speed inventories move through and out of company.
b.Inventory turnover=Average Inventory COGS
c.Inventory turnover figures vary considerably from industry to industry.
d. A low inventory turnover can result from an overextended inventory position or from
inadequate sales volume.
6. Which statement regarding the liabilities and owners’equity section of balance sheet is False? ( )
a.Payment of Dividend Payable eliminates both the assets and the owners’ equity
b.Liabilities are debts or obligations that must be discharged in money or services in the future
c.Owners’ equity is a residual claim to the remaining assets after discharge of debts.
d.Balance sheet of corporations should separate Capital Stock and Retained Earnings.
7. What is the difference between the quick and current ratio? ( )
a.The quick ratio deals with the company’s ability to pay its liabilities whereas the current ratio
does not
b.The current ratio is a more stringent(严格的) test of liquidity than the quick ratio.
c.The quick ratio excludes inventory, which the current ratio includes for calculation purposes.
d.Management primarily uses the current ratio whereas investors and analysts are the primary
users of the quick ratio.
8. What of the following is Not an example of apportionment of recorded costs? ( )
a.Depreciation of fixed assets
b.Reallocation of receipts in advance.
c.Expiration of insurance premium.
d.Consume of supplies.
9. For its most recent year, a corporation had beginning and ending accounts receivable balances of $50,000 and $60,000, respectively. The year's sales on account were $800,000. What was the amount of cash received from customers during the year? ( )
a.$790,000
b.$820,000
c.$810,000
d.$800,000
10. Sales revenue $200,000, beginning inventory $30,000, inventory purchased $100,000 and inventory sold $90,000. It is true that ( )
a.goods available for sale (GAFS) equals $200,000
b.gross profit equals $110,000
c.ending inventory equals $30,000
d.cost of goods sold (COGS) equals $40,000
11. Users of financial information may be classified as internal or external. Which following statement is true regarding financial information users? ( )
a.External users evaluate the performance of a company's management using management
accounting reports.
b.Financial accounting provides information to managers and external users, such as potential
investors.
c.Many laws require managerial accounting reports be reported to various levels of the
government.
d.Management accounting provides information to managers and external users, such as
potential investors.
12. What does the term ‘net realizable value’ mean regarding Accounts Receivable? ( )
https://www.wendangku.net/doc/a49360393.html, realizable value is the balance in the Accounts Receivable account as of a given date.
https://www.wendangku.net/doc/a49360393.html, realizable value is what a company’s Accounts Receivable accounts will bring if they are
sold to a third party.
c.Accounts Receivable less Allowance for Uncollectible Accounts will equal the net realizable
value of Accounts Receivable
https://www.wendangku.net/doc/a49360393.html, realizable value is the balance in the Allowance for Uncollectible Accounts as of a given
date.
13. Which of the following statements about a trail balance is incorrect? ( )
a.It’s primary purpose is to prove the mathematical equality of debits and credits after posting
b.It uncovers certain errors in the journalizing and posting
c.It is useful in the preparation of financial statements
d.It proves that all transactions have been recorded.
14. In the closing process all of the revenues and expenses account balances are transferred to the ( )
a.capital account
b.income summary account
c.retained earnings account
d.dividends account
15. The post-closing trial balance consists only of ( )
a.Asset and liability accounts
b.temporary accounts
c.revenue and expense accounts
d.permanent accounts
16. Which of the following statements is True? ( D )
a.The credit side of an account implies something favorable.
b.For a given account, total debits must always equal total credits.
c.Transactions are initially recorded in a ledger account
d.Journalizing means entering the economic effect of each transaction in a journal in
chronological order under the double-entry system.
17. Financial statements can be prepared from ( B )
a.the trial balance
b.the adjusted trial balance
c.the journal
d.the ledger
18. Which of the following statements is False? ( A )
a.After a bank reconciliation has been completed, the company must make journal entries to
adjust for all outstanding checks.
b. A bank reconciliation for the moth of September will begin with “balance per book” and
“balance per bank statement” at September 30.
c. A check that is out standing for two consecutive months should be included in both months’
bank reconciliations.
d. A credit memorandum on a bank statement indicates an addition to the bank balanc
e.
19. Voucher Register is ( B )
a. A record of vouchers that have been paid
b.The journal that contains a record of each approved voucher
c. A list of debts
d. A document that authorizes payment.
20. Estimated bad debts as presented on the income statement is ( C )
a.Allowance for uncollectible accounts
b.Credit
c.Uncollectible accounts expense
d.Revenue
21. The GAAP assets that an item should be included in a financial statement if its omission or misstatement would tend to mislead the users of financial statements is known as ( C )
a.the cost-benefit criterion
b.the going concern convention
c.the materiality convention
d.reliability
22. Accounts receivable, notes receivable, and interest receivable are all classified as __________ on the balance sheet. ( A )
a.assets
b.liabilities
c.owners' equity
d.receivables
23. Which book or document is a list of all accounts and their balances? (B)
a.the journal
b.the trial balance
c.the ledger
d.the chart of accounts
二、多项选择题
1. Three major fields of accounting activity are: ( )
a.social accounting
b.private accounting
c.public accounting
https://www.wendangku.net/doc/a49360393.html,ernmental accounting
2. The three forms of business organizations are: ( )
a.Corporation
b.Enterprise.
c.Single proprietorship
d.Partnership
3. Specialized fields of accounting include: ( )
a.cost accounting
b.tax accounting
https://www.wendangku.net/doc/a49360393.html,ernmental and not-for-profit accounting
d.HR accounting
e.international accounting
4. The interested users of financial information include: ( )
a.Banks and other creditors
b.Managers
c.Stockholders
d.Investment advisors
https://www.wendangku.net/doc/a49360393.html,ernmental agencies
5. Long-term assets can be further classified into: ( )
a.long-term investments
b.fixed assets
c.intangible assets.
d.capital stock
6. The necessary data for preparing the balance sheet and income statement are accumulated in major categories of ledger accounts including: ( )
a.assets accounts
b.liabilities accounts
c.o wners’ equity accounts
d.revenues accounts
e.e xpenses accounts
7. Adjusting entries made to align revenue and expense with the appropriate periods consist of: ( )
a.Apportioning recorded cost to periods benefited.
b.Apportioning recorded revenue to periods in which it is earned
c.Accruing unrecorded expenses
d.Accruing unrecorded revenue
e.Merchandise inventory adjustment
8. Assume ending inventory is overstated because some inventory is accidentally counted twice. Which of the statements below regarding this situation is true? ( )
https://www.wendangku.net/doc/a49360393.html, income for this accounting period will be overstated.
b.COGS for this accounting period will be overstated
https://www.wendangku.net/doc/a49360393.html, income in the next accounting period will be understate
d.
d.Ending Retained Earnings in the next accounting period will be correct.
9. Which statement below regarding "closing procedures" is correct? ( )
a.Closing procedures only apply to temporary accounts.
b.Closing the books means to prepare the accounts for next period's transactions.
c.The closing process only applies to permanent accounts.
d.Eventually closing entries transfer temporary account balances to Retained Earnings.
三、判断题
1.The normal balance of an account appears on the side for recording increases ( )
2.It is customary to include any amounts received from customers but has not yet earned as
revenue in current liability. ( )
3.Financial position of an organization can best be determined by referring to the income
statement. ( )
4.Managerial accounting is governed by GAAP. ( )
5.Current assets are presented in the order of liquidity or convertibility into cash; while current
liabilities are listed in the order that they come due. ( )
6.Closing procedures only apply to permanent accounts. ( )
https://www.wendangku.net/doc/a49360393.html, income or net loss in the income statement is reflected in the owners’ equity section on the
balance sheet at the end of the accounting period. ( )
8.Retained earning represents exactly what the term implies: that portion of net income the
company has retained. ( )
9.Business firms whose accounting year ends on December 31 are said to be on a calendar-year
basis. ( )
10.The income statement subtracts assets from revenues to determine income or loss for a period
time. ( )
11.Posting transfers journal entries to ledger accounts. ( )
12.When interim financial statement are being prepared, usually adjustments are made only on the
worksheet and will not be recorded in the journal and posted to the ledger account.. ( )
13.In order to permit normal recording of subsequent payments or receipts, it is desirable to make
reversing entries at the end of the accounting period. ( )
14.The entry to write off a specific uncollectible account has no effect on net realizable Account
Receivable account. ( )
15.In the case of corporation, the Income Summary account will be closed to the Retained Earnings
account, which is kept separately from the Capital Stock account. ( )
16.COGS =Beginning inventory－Net purchase－Ending inventory ( )
17.In order to permit normal recording of subsequent payment or receipts, it is desirable to make
reversing entries at the beginning of next accounting period. ( )
18.The entry to write off a specific uncollectible account has no effect on net income and on total
assets. ( )
19.The terms debit and credit are used to describe the right-hand and left hand sides of any
“two-column” account. ( )
20.Business firms whose accounting year ends on December 31 are said to be on a fiscal year basis.
( )
21.All adjusting entries will affect one balance sheet account and one income statement account.
( )
22.Expense accounts are closed by debiting each expense account and crediting Retained Earnings
( )
23.Closing entries produce a zero balance in revenue accounts, asset accounts and dividend
accounts. ( )
24.The adjusted trial balance contains all of the data needed for preparation of the income
statement, retained earnings statement and the balance sheet. ( )
25.The balance sheet presents a company’s assets, liabilities and stockholders equity at a specific
point in time. ( )
26.Posting transfers ledger transaction data to journal. ( )
27.The presentation of the owners’ equity section is same for three types of business organization.
( )
四、业务题
1.The night manager of Majestic Limousine Service, who had no accounting background,
prepared the following balance sheet for the company at February 28, 2001. The dollar
amounts were taken directly from the company’s accounting records and are correct.
However, the balance sheet contains a number of errors in its headings, format, and the
classification of assets, liabilities, and owner’s equity.
MAJESTIC LIMO
Manager’s report
8 p.m. Thursday
Assets Owner’s Equity
$162,000 Accounts Receivable………….. $ 78,000 J. Snow,
Capital………………
Notes Payable…………………. 288,000 Cash………………………….
. 69,000
Building……………………Supplies………………………14,000
…80,000 …
Automobiles…………………
. 165,000
Land……………………………70,000
Accounts
Payable………………
26,000
$476,000 $476,000 Prepare a corrected balance sheet. Include a proper heading.
2.An inexperienced accountant for Fowler Company prepared the following income
statement for the month of August 2001:
FOWLER COMPANY
August 31,2001
Revenues:
Services provided to customers……………………………$10,000
Investment by O. Fowler, owner………………………… 5,000
Loan from bank………………………………..15,000 $30,000
Expenses:
Payments to long-term creditors………………………$8,000
Expenses required to provide
Services to customers…………………………………7,500
Purchase of land……………………………………..……16,000 31,500
$1,500
Prepare a revised income statement in accordance with generally accepted accounting principles.
3.The following accounts show the first six transactions of the Gutierez. Construction
Company. Prepare a journal entry (including written explanation) for each transaction.
Cash Vehicles
Nov.1 120,000
Nov. 8
33,600 Nov.30 9,400 Nov. 25 12,000
Nov.8
70,000 Nov.25 12,000 Nov.8 95,000
Nov.8 58,600 Nov.21
480 Nov.15 3,200
Nov.15
3,200 Nov.21 480 Nov.1 120,000
Nov.30
9,400
4.Louis Dixon, a dentist, begin his own dental practice. The practice was organized as a
sole proprietorship. The business transactions during September are listed below. Sept. 1 Dixon opened a bank account in the name of the business by depositing $50,000 cash., which he had saved over a number of years.
Sept.10 Purchased a small office building for a total price of $182,400, of which $106,000 was applicable to the land and $76,400 to the building. A cash payment of $36,500 was made and a note payable was issued for the balance of the purchase price.
Sept 15 Purchased a microcomputer system from Computer Stores, inc. for $4,680 cash.
Sept.19 Purchased office furnishings, at a cost of $5,760. A cash down payment of $960 was made, the balance to be paid in future.
Instruction
prepare journal entries to record the above transactions. Select the appropriate account titles from the following chart of accounts:
cash；office furnishings；notes payable；accounts receivable；land；
accounts payable；building；Louis Dixon, Capital；Computer System
《专业英语习题》参考答案
一、单项选择题
1.d
2.b
3.d
4.d
5.b
6.a
7.c
8.b
9.a 10.b
11.b 12.c 13.d 14.b 15.d
二、多项选择题
1.bcd
2.acd
3.abcde
4.abcde
5.abc
6.abcde
7.abcde
8.acd
9.abd
三、判断题
1.T
2.T
3.F
4.F
5.T
6.F
7.T
8.T
9.T 10.F
11.T 12.T 13.F 14. T 15.T 16.F 17.T 18.T 19.T 20.F
21.F 22.F 23.F 24.T 25.T 26.F 27.F
四、业务题
1. Answer:
MAJESTIC LIMO
Balance Sheet
February 28, 2001
Assets Liabilities &
Owner’s Equity
Cash………………………….. 69,0
00 Notes
Payable………………….
288,0
00
Accounts Receivable…………..
78
,000
Accounts
Payable………
………
26,00
Supplies…………………………
14
,000
Total
Liabilities
314,0
00
Automobiles…………………. 165,
000 J. Snow, Capital…………
……
162,0
00
Building………………………80,0
00
Land……………………………
70 ,000
Total Assets $47
6,00Total Liabilities
& Owner’s
$476,
000
0 Equity 2. Answer:
FOWLER COMPANY
Income Statement
August 31,2001 Revenues:
Services provided to customers…………………………………………………$10, 000
Operating Expenses:
Expenses required to provide Services to customers…………………………
7, 500
Operating Income 2,
500 Net income 2,
500 3. Answer:
Nov. 1 Cash 1200
00
J G., Capital 1200
00
J G, the owner, deposit inbusiness' account
Nov. 8 Land 7000
Building 5860
Notes payable 9500
0 Cash 3360
0 Buy land and building,
using cash and notes
payable
Nov.
15
Office Equipment 3200
Accounts payable 3200
Buy office equipment
Nov.
21
Accounts payable 480
Office Equipment 480
return parts of office
equipment bought on
Nov.15
Nov. Notes payable 1200
25 0
cash 1200
0 payment against notes
payable
Nov.
30Vehicles9400
J G, Capital9400
J G, the owner, invest
vehicles
4. Answers:
Sept. 1 Dr. cash
50,000
Cr.Louis
Dixon, capital
50,000
Sept.10 Dr. Land
106,000
Building
76,400
Cr. Cash
36,500
Note
payable
145,900
Sept 15 Dr. computer
system
4,680
Cr. Cash
4,680
Sept.19 Dr. Office furnishing 5,760
Cr. Cash 960
Accounts payable 4,800
典型的英语面试问题
典型的英语面试问题 典型的英语面试问题集锦 First One: Work experience "work experience" is the type of work you"ve done in the past.Ifyou haven"t started working yet you can say "center now I"m stillastudent." or "I"m a recent grad and Ihaven"t started workingyet."In the second sentence, "recent grad" is short for"recentgraduate" and means that you have just finished school. 请告诉我你过去的工作，工作经验就是你过去所做的工作。 如果尚未开始工作，就可以回答“center now I"m stillastudent.”（现在我还是个学生。）或者说“I"m a recent grad and I haven"tstartedworking yet.”（我刚刚毕业，还没有开始工作。）“recentgrad”是“recentgraduate”的缩写，意思是刚刚毕业。 Second One: What"s your greatest weakness?
This is a popular question that western employers like to asktomake candidates nervous! In fact, they ask this to know howyourespond to a difficult question. You shouldn"t answer by ___ingyour greatest weakness since you might not get the job!Instead,you can ___ them something that isn"t directly related tothe jobposition. 你最大的缺点是什么？西方老板特别爱问这个问题，让者感到很紧张。事实上，他问这个问题是看你对棘手问题的反应。你没必要如实回答你的`弱点，因为那有可能让你得不到这份工作。相反，你可以告诉他们一些与工作不直接相关的事情。 Third One: Why do you feel you are qualified for this job? This question is a good opportunity to brag a little bit.Youshould talk about some extra skills you have that maybewasn"tincluded in your resume, or talk about your greatest strengthinmore detail.
英文面试常见问题总结
面试常见37个问题 1．"Tell me about yourself" 简要介绍你自己。 2．"Why are you interested in this position?" 你为什么对这份工作感兴趣？3．"What are your strengths?" 谈谈你的优势？ 4．"What is Your Biggest Weakness?" 谈谈你最大的弱点是什么？ 5．"Why do You Feel You are Right for this Position?" 为什么你认为自己适合这个职位？ 6．"Can you give me the highlights of your resume?" 谈谈你的简历上有些什么值得特别关注的吗？ 7．"Why did you choose your major?" 你为什么选择这个专业？ 8．"What are your interests?" 你有哪些兴趣爱好呢？ 9．"What are your short and long term goals?" 你对于短期和长期的目标是什么？10．"Tell me how your friends/family would describe you?" 如果我向你的朋友或者家人询问对你的评价，你认为他们会怎样说？ 11．"Using single words, tell me your three greatest strengths and one weakness." 用简单的词，描述你的三项最突出的优点和一个缺点。 12．"What motivates you to succeed?" 你争取成功的动力是什么？ 13．"What qualities do you feel are important to be successful in _____ (i.e. customer service)?" 哪些品质在你看来对成功是最重要的？ 14．"What previous experience has helped you develop these qualities?" 哪些之前的精力帮助你获得了这些品质？ 15．"Can you give me an example of teamwork and leadership?" 你能向我列举一个团队活动和领导力的例子吗？ 16．"What was your greatest challenge and how did you overcome it?" 你经历过最大的挑战是什么？你如何跨越它的？ 17．"Why should I hire you over the other candidates I am interviewing?" 我为什么要从这么多应聘者中选择你呢？ 18．"Do you have any questions?" 你有一些什么问题吗？ 19．"What are your compensation expectations?" 你去年的收入是多少？你对于报酬有什么样的期望？ General Questions: 20．"What was your greatest accomplishment in past time?" 在过去的日子里，你觉得自己最大的成就是什么？ 21．"Have you ever been asked to do something unethical? If yes, how did you handle it?"曾经有人要求你去做一些不道德的事情吗？如果有，你是怎么处理的呢？ 22．"What do you do if you totally disagree with a request made by your manager?"如果你完全不同意你上司的某个要求，你怎么处理？ Leadership Questions: 23．"When in a group setting, what is your typical role?" 你在团队中通常的作用是什么？ 24．"How do you motivate a team to succeed?" 你怎么激励团队达到成功？
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。
有关会计科目的中英文对照
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
世界500强常见英语面试题大全
世界500强常见英语面试题大全 500强企业时，常常用英语来进行问答，当面试官用英语向你提出问题时，你要是能讲一口流利的英语，再配合使用眼神、手势等形体语言，那无疑是为您的面试锦上添花，所有的面试官都会对你刮目相看。宏威管理咨询有限公司的美籍华人、核心咨询师Dejun Lee 告诉大家：在国内，英语的口语有两大类：一类是中国式的英语，这种口语是将要回答的问题先用汉语组织好文章或句子，然后再翻译成英语，这当然是口语不过关的表现，也是不过关的症结所在;另一类就是完全按外国人的方式和习惯，直接用英语来组织语言，这当然是英语口语已经很顺畅或完全过关了。二者之间当然还跨越着一段距离，还需今后继续努力，目前，你达到哪类就按哪类准备，先解燃眉之急吧，反正那也不是一日之功。 500强企业面试时，常用英语提出问题。宏威职业顾问经过归纳总结，将500强面试的问题基本上是按前面我们所说的能力素质
模型，分成3类16条，每一条里有几个不同的问题，大体如下： 分析判断能力： 1.分析能力： 1) 请给出一个事例，表明你在面对情况非常复杂的局面的时候是如何分析和评估的。 Tell me about a complex situation which you have had to analyze and assess. 2) 当你面对一个有矛盾冲突的问题时，你会怎么做? When you have been faced with conflicting information about a problem, what have you done?
3) 请列举一个你在工作中面对一种微妙而又困难的局面时，能够成功地保持客观的分析能力的例子。 Tell me about an occasion where you successfully maintained your objectivity in addressing a sensitive and difficult situation at work. 2.市场敏感度： 1) 请给出一个你满足消费者或客户需求变化的例子。 Tell me about a time when you have addressed a change in consumers or customers needs. 2) 你最近的一次创新活动是什么?
常见的英语面试问题
常见的英语面试问题 xx常见的英语面试问题大全 中应试者是否能够将自己的思想、观点、意见或建议顺畅地用语言表达出来。考察的具体内容包括：表达的逻辑性、准确性、感染力、音质、音色、音量、音调等。下面盘点了xx常见的英语，希望对求职的您有帮助： Why do you feel you are qualified for this job? This question is a good opportunity to brag a little bit. You should talk about some extra skills you have that maybe wasn’t included in your resume, or talk about your greatest strength in more detail. 你为什么觉得自己胜任这份工作?这时候你要充分发挥你的“自夸”本领。你可以讲述一些资料里面没有包括的技能;或者是再详细强调一下你的特长。 What kind of salary did you have in mind?
Salary is how much money you earn, usually per year. When asked this, it’s best to answer with a salary range or approximation and not an exact figure. This shows that you are familiar with the industry if you know what the approximate salary should be. 你期望的薪水是多少?“salary”就是你赚多少钱，通常是年收入。回答这个问题时，最好说出一个大致范围，而不是一个确切的数字。如果你能说出这个工资范围，那就说明你对此行业非常了解。 If hired, when could you start work? When answering this it’s best not to say you can start right away. This might make you seem very desperate for a job. A safe answer would be I can start at the beginning of next month. 如果雇佣的话，你什么时候开始工作?回答这个问题时。一定要注意!不要说我马上可以工作。那会让对方认为你非常迫切地需要这份工作。一个非常保险的回答可以是“I can start at the beginning of next month.”(我下月初可以开始上班。)
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
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
华为英语面试试题
1，what’s your english name,please? ----女HR，名字叫ALICE类似的，太吵了，在食堂外面面的试，听不大清楚， 但是感觉是个很不错的HR，相当nice 2，please introduce yourself....about your campus life ------这个必然要准备的。。。我就直接给背出来了 3，where are you from? which city? what is it famous for? Have it developed during the last years? ------这是一类问题的，还是需要点准备；这个最faint,我居然只能想起我们家乡 的面条有名了。。估计是因为买了拌饭，还想吃学苑的面条导致我耿耿于怀 4，what is a typical day in your university? ------这个也得想一下。。。 5，what’s your hobby...? what do you like doing in your spare time? 基本就是这些问题了，其实还是很简单的，华为的英文面每一次都是基本相同的问题。。。电话10分钟左右，英语交谈的时间估计是8分钟左右，估计本来有更多问题的，不过我每个问题都debodebo说了一大堆，估计HR也无语了，现在觉得自己是不是有点说多了，我一 用英语交谈就很激动。。。sigh。。。 最后HR给了我建议，说我的英语很smooth，但是发音chinglish,，要多和外国人联系发音才能够standard...这样的话英语就perfect了。。。这是在安慰我呢。。。 我为各位整理出英文面试最常见的五大问题，并且提醒各位一些回答的技巧，希望大家能针对这些问题多演练，当成练习英文面试的重点。 问题一：Could you please describe yourself?（能否请你形容一下自己？） 这个问题，一来是想要了解你是什么样的人，二来是想看看你是否知道如何重点式地自我简 介。在回答时，要针对应征工作的性质来凸显自己的特色，可以多用形容词，并且引用过 去的工作经验，但是不必提及公司组织的名称，再者，你还可以谈谈未来的生涯规画；但如果你是个社会新鲜人，就可以谈谈在校时的丰功伟业。比方说，今天你打算去应征行销的 职务，你就可以说︰I am dedicative and motivated. I worked on several major inves tment & promotion projects with positive results and I have more rich experiences in the government. I am now working as a general director assistant and administ ration office director for communicating and coordinating in an logistics company. （我有创意、又积极。曾负责数项大型的行销项目，皆有成效。我现在希望在一家深具规模 的公司内，担任有挑战性的行销职务。） 问题二：Why do you think we should employ you?（你认为我们为何要雇用你？） 雇主问此问题，希望你试图证明自己是最佳人选，并且测试你是否熟悉应征职务的工作内容。 回答时，要迎合该公司对该职务的期望，不过切记别给人狂妄自大的印象。假设你今天要 应征机械工程的工作，你就可以说︰I think I am suitable for the position,not only be cause I have a masters degree, but also because I have worked in this field for m ore than 3 years. I believe that my experience can be put to use in further develo ping your business. （我很适合该职位，不只因为我有机械工程学的硕士学位，更因为我 在该产业已经有五年多的工作经验，我相信，我的经验可以派上用场，进一步推动贵公司的 事业。）
英语面试问题
考研原因 (reasons for my choice) There are several reasons accounting for my endeavor. Above all, I have been deeply impressed by the academic atmosphere when I came h ere last summer. In my opinion, as one of the most famous XXX in our country, it provides people with enough room to get further achievement. This is the first reason. The second one is I am long for doing research in XXX throughout my life. It?s a pleasure to be with my favorite XXX for lifetime. I suppose this is the most important factor in my decision. Thirdly, I learnt a lot from my XXX job during the past two years. However, I think further study is still urgent for me to realize self-value. Life is precious. It is necessary to seize any chance for self-development, especially in this competitive modern world. In a word, I am looking forward to making a solid foundation for future profession after two years study here. 3.研究生期间你的计划(plans in the postgraduate study) First, I hope I can form systematic view of XXX. As for XXX, my express wish is to get a complete comprehension of the formation and development as well as XXX. If possible, I will go on with my study for doctorate degree. In a word, I am looking forward to making a solid foundation for future profession after two years study here. 4 .介绍你的家乡(about hometown) I am from XXX, a famous city with a long history over 2,200 years. It is called XXX because there were lots of XXX even 900 years ago. The city lies in the eastern part of the province. It is the center of politics, economy and culture. Many celebrities were born here, for instance, XXX，XXX and XXX . . You know, there is a saying that “The greatness of a man lends a glory to a place”. I think the city really deserves it. In addition, it is famous for the hot springs. They are known for high-quality. Visitors at home and abroad feel it comfortable bathing here.There is my beloved hometown. 5.你的家庭(about family) There are four members in my family: my parents, my XXX and me. My father is a technician in XXX. He often goes out on business and therefore, most of the housework is done by my industrious mom. Climbing at weekends is our common interest. The fresh air and natural beauty can help us get rid of tiredness. They can strengthen our relation, too.During my prepareing for coming here, my parents?love and support have always been my power and I hope in the future I wil be able to repay them.
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)
新准则会计科目英文翻译
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