会计英语相关练习题
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
Interest expense 2,600
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
Depreciation expense 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.)
2004
2003
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
2.Selected transactions for Welcome Home, an interior
decorator corporation, in its first month of business, are as follows.
(1)Issued stock to investors for $12,000 in cash.
(2)Purchased used car for $8,000 cash for use in business.
(3)Purchased supplies on account for $300.
(4)Billed customers $2,600 for services performed.
(5)Paid $200 cash for advertising start of the business.
(6)Received $1,100 cash from customers billed in
transaction(4).
(7)Paid creditor $300 cash on account.
(8)Paid dividends of $400 cash to stockholders.
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共 20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2） In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3)
会计专业英语翻译题知识分享
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
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
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
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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.
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
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)
(财务会计)英语学习会计专业英语必备
弃我去者，昨日之日不可留 乱我心者，今日之日多烦忧 过急会计术语英汉对照 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐户 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任 概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报 酬率 A (14)accounting reference date 会计 参照日 A (15)accounting reference period 会 计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测 试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管 理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量 成本法 A (26)annual report and accounts 年度 报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配 账户 A (29)articles of association 公司章程 细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产 价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股 本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本 计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调 节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基 础 B (52)batch 批量 B (53)batch costing 分批成本计算
《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.
《财会英语》
《财会英语》教学大纲 课程编号：GZC06016 学分：2 学时：34（其中实践学时：4 ）授课学期：4 一、课程的性质、地位、作用及与其他课程的联系 本课程作为财信专业的一门专业基础课，难度较大，主要是和学生的英语水平有一定的联系。在授课过程中与会计基础内容相联系，让英语和会计二者合一。希望通过本课程的教学，使财信专业学生能够用英文进行简单的帐目登录，读懂英文会计报表。对理论知识要求：重点的会计专用英语术语，一般性的专业阅读对能力、技能要求：掌握有关会计常用专用术语，重在打基础及学以致用。对素质要求提高财会专业英语水平，为进一步学习西方会计打下基础。 二、课程的教学内容与要求 Chapter 1 The Fundamental Accounting Concepts and Principles 会计概述 ［教学目的和要求］ 掌握会计概述相关的重要会计名词的英语表述。 ［教学内容］ Section 1 会计学习 1.1 引言 1.2 会计职业 1.3 会计信息系统 1.4 会计原则和概念 1.5 会计基本要素：会计等式 Section II 复习与练习 Section III 阅读材料 ［教学重点与难点］ 会计信息系统；会计基本要素——会计等式 Chapter 2 Debits and Credits: The Double-Entry System 借方与贷方：复式记账法 ［教学目的和要求］ 掌握借贷记账法的英语表述和会计科目的表述和运用。 ［教学内容］ Section 1 会计学习 2.1 账户 2.2 借贷记账规则
2.3 会计分类账与会计科目表 2.4 试算平衡表 Section II 复习与练习 Section III 阅读材料 ［教学重点与难点］ 借贷记账规则和试算平衡表 [实践内容] 能根据所给英语实践题目用借贷记账法进行正确登账。 Chapter 3 Journalizing and Posting Transactions 记账和过账 ［教学目的和要求］ 熟练掌握英语记账和过账 ［教学内容］ Section 1 会计学习 3.1 日记账 3.2 登记日记账 3.3 过账 Section II 复习与练习 Section III 阅读材料 ［教学重点与难点］ 日记账登账和过账。 Chapter 4 Financial Statements 财务报表 ［教学目的和要求］ 掌握主要的几种财务报表的英语表达，并做分析。 ［教学内容］ Section 1 会计学习 4.1 会计学习 4.2 资产负债表 4.3 资本变动表 4.4 财务报表概述 4.5 分类财务报表 Section II 复习与练习
会计专业英语-模拟题
《会计专业英语》模拟题 一.单选题 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). A.when goods are sole or services are rendered to customers B.when cash is collected from customers C.at the end of the accounting period D.only when the revenue can be matched by an equal dollar amount of expenses [答案]:A 2.The Matching Principle:(). A.applies only to situations in which a cash payment occurs before an expense is recognized B.applies only to situations in which a cash receipt occurs before revenue is recognized C.is used in accrual accounting to determine the proper period for recognition of expenses D.is used in accrual accounting to determine the proper period in which to recognize revenue [答案]:C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). A.decrease assets and decrease owner’s equity B.increase liabilities and decrease owner’s equity C.have no effect on total assets D.decrease assets and decrease liabilities [答案]:D 4.Which of the following concepts belongs to accounting assumption?(). A.Conservation B.Money measurement C.Materiality D.Consistency [答案]:B 5.Which of these is/are an example of an asset account?___ A.service revenue B.withdrawals C.supplies D.all of the above [答案]:C 6.Which of these statements is false?(). A.increase in assets and increase in revenues are recorded with a debit B.increase in liabilities and increase in owner’s equity are recorded with a c redit