会计英语练习题
Chapter1
1. The Mill Run Golf & Country Club details the following accounts in its financial statements.
(a) (b)
Accounts payable and accrued liabilities ____ ____
Accounts receivable ____ ____
Property, plant, and equipment ____ ____
Food and beverage operations revenue ____ ____
Golf course operations revenue ____ ____
Inventory ____ ____
Long-term debt ____ ____
Office and general expense ____ ____
Professional fees expense ____ ____
Wages and benefits expense ____ ____
Instructions.
(a)Classify each of the above accounts as an asset (A) , liability(L), stockholders’ equity (SE), revenue
(R), or expense (E) item.
(b)Classify each of the above accounts as a financing activity (F), investing activity (I), or operating
activity (O). If you believe a particular account doesn’t fit in any of these activities, explain why.
2.The following information was taken from the 2004 financial statements of pharmaceutical giant
Merck and Co. All dollar amounts are in millions.
Retained earnings, January 1, 2004 $34,142.0
Materials and production expense 4,959.8
Marketing and administrative expense 7,346.3
Dividends 3,329.1
Sales revenue 22,938.6
Research and development expense 4,010.2
Tax expense 2.161.1
Other revenue 1,352.2
Instructions.
(a)After analyzing the data, prepare an income statement and a retained earnings statement for the year
ending December 31,2004.
(b)Suppose that Merck decided to reduce its research and development expense by 50%. What would be
the short-term implications? What would be the long-term implications? How do you think the stock market would react?
3.Kellogg Company is the world’s leading producer of ready-to-eat cereal and a leading producer of
grain-based convenience foods such as frozen waffles and cereal bars. The following items were taken from its 2004 income statement and balance sheet. All dollars are in millions.
_____Retained earnings $2,701.3 _____ Long-term debt $3,892.6 _____Cost of goods sold 5,298.7 _____ Inventories 681.0 _____Selling and administrative expense 2,634.1 _____ Net sales 9,613.9 _____Cash 417.4 _____ Accounts payable 767.2 _____Notes payable 709.7 _____Common stock 103.8 _____Interest expense 308.6 _____ Income tax expense 475.3
_____ Other expense 6.6
Instructions.
Perform each of the following.
(a)In each case identify whether the item is an asset (A), liability (L), stockholders’ equity (SE),
revenue (R), or expense (E).
(b)Prepare an income statement for Kellogg Company for the year ended December 31, 2004.
4.The following items were taken from the balance sheet of Nike, Inc.
(1)Cash $828.0 (7) Inventories $1,633.6
(2)Accounts receivable 2,120.2 (8) Income taxes payable 118.2
(3)Common stock 890.6 (9) Property, plant, and equipment 1,586.9
(4)Notes payable 146.0 (10)Retained earnings 3,891.1
(5)Other assets 1,722.9 (11)Accounts payable 763.8
(6)Other liabilities 2,081.9
Instructions.
Perform each of the following.
(a)Classify each of these items as an asset, liability, or stockholders’ equity. (All dollars are in
millions.)
(b)Determine Nike’s accounting equation by calculating the value of total assets, total liabilities,
and total stockholders’ equity.
(c)To what extent dose Nike rely on debt versus equity financing?
Chapter 2.
1．These items are taken from the financial statements of Donovan Co. at December 31.2007
Building $105,800
Accounts receivable 12,600
Prepaid insurance 4,680
Cash 16,840
Equipment 82,400
Land 61,200
Insurance expense 780
Depreciation expense 5,300
Common stock 62,000
Retained earnings (January 1, 2007) 40,000
Accumulated depreciation-building 45,600
Accounts payable 9,500
Mortgage payable 93,600
Accumulated depreciation-equipment 18,720
Interest payable 3,600
Bowling revenues 19,180
Instructions.
Prepare a classified balance sheet. Assume that $13,600 of the mortgage payable will be paid in 2008.
2. The following items were taken from the 2004 financial statements of Texas Instruments, Inc.(All dollars are in millions.)
Long-term debt $ 368 Cash $ 2,668 Common stock 2,488 Accumulated depreciation 5,655 Prepaid expense 326 Accounts payable 1,444 Property, plant, and equipment 9,573 Other noncurrent assets 1,927
Other current assets 554 Other noncurrent liabilities 943
Other current liabilities 470 Retained earnings 10,575
Long-term investments 264 Accounts receivable 1,696
Short-term investments 3,690 Inventories 1,256
Loans payable in 2005 11
Instructions.
Prepare a classified balance sheet in good form as of December 31, 2004.
3. These financial statement items are for Snyder Corporation at year-end, July 31, 2007.
Salaries payable $ 2,080
Salaries expense 51,700
Utilities expense 22,600
Equipment 18,500
Accounts payable 4,100
Commission revenue 61,100
Rent revenue 8,500
Long-term note payable 1,800
Common stock 16,000
Cash 24,200
Accounts receivable 9,780
Accumulated depreciation 6,000
Dividends 4,000
Retained earnings (beginning of the year) 35,200
Instructions.
(a)Prepare an income statement and a retained earnings statement for the year. Snyder Corporation did
not issue any new stock during the year.
(b)Prepare a classified balance sheet at July 31.
(c)Compute the current ratio and debt to total assets ratio.
(d)Suppose that you are the president of Allied Equipment. Your sales manager has approached you with
a proposal to sell $20,000 of equipment to Snyder. He would like to provide a loan to Snyder in the
form of a 10%, 5-year note payable. Evaluate how this loan would change Snyder’s current ratio and debt to total assets ratio, and discuss whether you would make the sale.
4. The chief financial officer (CFO) of SuperClean Corporation requested that the accounting department prepare a preliminary balance sheet on December 30, 007, so that the CFO could get an idea of how the company stood. He knows that certain debt agreements with its creditors require the company to maintain a current ratio of at least 2:1. The preliminary balance sheet is as follows.
SUPERCLEAN CORP.
Balance Sheet
December 30, 2007
Current assets Current liabilities
Cash $30,000 Accounts payable $25,000
Accounts receivable 20,000 Salaries payable 15,000 $40,000 Prepaid insurance 10,000 $60,000 Long-term liabilities
Notes payable 80,000
Total liabilities 120,000 Property, plant, and equipment (net) 200,000 Stockholders’ equity
Total assets $260,000 Common stock 100,000
Retained earnings 40,000 140,000
Total liabilities and stockholders equity$260,000
Instructions.
(a)Calculate the current ratio and working capital based on the preliminary balance sheet.
(b)Based on the results in (a), the CFO requested that $25,000 of cash be used to pay off the balance of
the accounts payable account on December 31, 2007. Calculate the new current ratio and working capital after the company takes these actions.
(c)Discuss the pros and cons of the current ratio and working capital as measures of liquidity.
(d)Was it unethical for the CFO to take these steps?
5. The following data were taken from the 2004 and 2003 financial statements of American Eagle Outfitters. (All dollars are in thousands.)
20042003 Current assets $525,623 $427,878
Total assets 865,071 741,339
Current liabilities 189,035 141,586
Total liabilities 221,401 163,857
Total stockholders’ equity 643,670 577,482
Cash provided by operating activities 189,469 104,548
Capital expenditures 64,173 61,407
Dividends paid -0- -0-
Instructions.
Perform each of the following.
(a)Calculate the debt to total assets ratio for each year.
(b)Calculate the free cash flow for each year.
(c)Discuss American Eagle’s solvency in 2004 versus 2003.
(d)Discuss American Eagle’s ability to finance its investment activities with cash provided by operating
activities, and how any deficiency would be met.
Chapter 3.
1．During 2007, its first year of operations as a delivery service, Cheng Corp. entered into the following transactions.
(1)Issued shares of common stock to investors in exchange for $110,000 in cash.
(2)Borrowed $45,000 by issuing bonds.
(3)Purchased delivery trucks for $60,000 cash.
(4)Received $16,000 from customers for services provided.
(5)Purchased supplies for $4,200 on account.
(6)Paid rent of $5,600.
(7)Performed services on account for $8,000.
(8)Paid salaries of $28,000.
(9)Paid a dividend of $11,000 to shareholders.
Instructions
Using the following tabular analysis, show the effect of each transaction on the accounting equation. Put explanations for changes to Stockholders’ Equity in the right-hand margin.
Assets = Liabilities + Stockholders’Equity
Cash+Accounts+Supplies+Property,Plant, =Accounts +Bonds + Common + Retained Receivable and Equipment Payable Payable Stock Earnings
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。
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
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
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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
会计学专业会计英语试题
一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、M ultiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.wendangku.net/doc/b810845288.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.wendangku.net/doc/b810845288.html,rmation used to determine which products to poduce https://www.wendangku.net/doc/b810845288.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.wendangku.net/doc/b810845288.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.wendangku.net/doc/b810845288.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C )
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)
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.