第1学期《会计专业英语》作业
会计专业英语作文
会计专业英语作文Accounting Major。
Accounting is a crucial part of the business world. It is the process of recording, summarizing, analyzing, and reporting financial transactions. As an accounting major, I have gained a deep understanding of the principles and practices of accounting, and I am committed to pursuing a successful career in this field.One of the key skills that I have developed as an accounting major is the ability to analyze and interpret financial data. This involves understanding the various financial statements, such as the balance sheet, income statement, and cash flow statement, and being able to use this information to make informed decisions. I have also learned how to use accounting software and other tools to process and analyze financial data, which is essential for working in today's fast-paced business environment.In addition to technical skills, I have also honed my communication and teamwork abilities. As an accounting major, I have had the opportunity to work on group projects and case studies, which has allowed me to collaborate with my peers and develop my interpersonal skills. I have also learned how to effectively communicate financial information to non-financial professionals, which is an important skill for any accountant.Furthermore, I have gained a strong understanding of the ethical considerations in accounting. As an accounting major, I have studied the importance of integrity and honesty in financial reporting, and I am committed to upholding these principles in my future career. I believe that ethical behavior is essential for maintaining thetrust and confidence of stakeholders, and I am dedicated to conducting myself in a professional and ethical manner at all times.As I look to the future, I am excited about the opportunities that a career in accounting can offer. Whether it is working in public accounting, corporateaccounting, or another related field, I am confident that my education and experience as an accounting major have prepared me for success. I am eager to continue learning and growing in this field, and I am committed to making a positive impact through my work.In conclusion, being an accounting major has provided me with a strong foundation in accounting principles and practices, as well as valuable skills in analysis, communication, and ethics. I am confident that my education and experiences have prepared me for a successful career in accounting, and I am excited about the opportunities that lie ahead. I am committed to continuing to learn and grow in this field, and I am eager to make a positive impact through my work.。
会计英语谭茜玮参考答案
会计英语谭茜玮参考答案会计英语是会计专业学生必修的课程之一，它不仅涵盖了会计学的基本概念和理论，还涉及到了会计实务操作和国际会计准则。
谭茜玮教授的《会计英语》参考答案为学生提供了一个学习会计英语的参考框架，帮助学生更好地理解和掌握会计英语的相关知识。
一、会计英语基础知识1. 会计定义：会计是一门记录、分类、汇总和解释经济交易的学科，旨在提供财务信息，以帮助利益相关者做出决策。
2. 会计要素：资产（Assets）、负债（Liabilities）、所有者权益（Owner's Equity）、收入（Revenues）、费用（Expenses）。
3. 会计原则：会计原则包括会计实体原则、持续经营原则、货币计量原则、历史成本原则等。
二、会计循环1. 会计循环是会计工作的基本流程，包括确认、记录、分类、汇总和报告。
2. 确认：确定经济交易是否符合会计准则，是否需要记录。
3. 记录：将确认的经济交易以会计分录的形式记录在账簿中。
4. 分类：将记录的交易按照会计要素进行分类。
5. 汇总：将分类后的交易汇总成财务报表。
6. 报告：将汇总的财务报表向利益相关者报告。
三、财务报表1. 资产负债表（Balance Sheet）：反映企业在某一特定日期的财务状况，包括资产、负债和所有者权益。
2. 利润表（Income Statement）：反映企业在一定会计期间的经营成果，包括收入、费用和净利润。
3. 现金流量表（Cash Flow Statement）：反映企业在一定会计期间的现金收入和支出情况。
4. 所有者权益变动表（Statement of Changes in Equity）：反映企业所有者权益在一定会计期间的变动情况。
四、会计准则1. 国际财务报告准则（IFRS）：由国际会计准则委员会（IASB）制定，是全球范围内广泛应用的会计准则。
2. 美国通用会计准则（US GAAP）：由美国财务会计准则委员会（FASB）制定，是美国会计准则的主要来源。
会计专业英语11
作业说明1.用16开纸（184×260mm），上、下、左、右各设2CM边距；答案必须手写。
需要抄题，题目可以打印或手写，可双面书写。
2.围绕教材中有关内容作答。
3.保持卷面整洁易读。
4.独立完成。
第16周周五前交学委。
5. 作业模板如下页所示：2013-2014学年第1学期《专业英语》作业专业：班级：任课教师：丘永政姓名：学号：成绩：I. 分析所给交易并填写和翻译报表。
Holden Graham started The Graham Co., a new business that began operations on May 1. The Graham Co. completed the following transactions duringRequire d：1.Prepare an income statement for May, a statement of cash flows for May.2.报表格式如下，要求在表中填写相应数字，并将表中项目翻译成中文。
（30）THE GRAHAM CO. Income StatementTHE GRAHAM CO. Statement of Cash FlowsII. Translate the following sentences into Chinese（30）1.Most U.S. companies are not directly affected by international accounting standards. International standards are put forth as preferred accounting practices. However, stock exchanges and other parties are increasing the pressure to narrow differences in worldwide accounting practices. International accounting standards are playing an important role in that process.2.The objectivity concept and cost principle are related in that most users consider information based on cost as objective. Information prepared using both is considered highly reliable and often relevant.ers desire information about the performance of a specific entity. If information is mixed between two or more entities, its usefulness decreases.4.The revenue recognition principle gives preparers guidelines on when to recognize (record) revenue. This is important; for example, if revenue is recognized too early, the statements report revenue sooner than it should and the business looks more profitable than it is. The reverse is also true.5.The three basic forms of business organization are sole proprietorships, partnerships, and corporations.6.Owners of corporations are called shareholders(or stockholders). Corporate ownership is divided into units called shares (or stock). The most basic of corporate shares is common stock (or capital stock).7.An income statement reports a company's revenues and expenses along with the resulting net income or loss. A statement of owner's equity shows changes in equity, including that from net income or loss. Both statements report transactions occurring over a period of time.8.The balance sheet describes a company's financial position (assets, liabilities, and equity) at a point in time. The equity amount in the balance sheet is obtained from the statement of owner's equity.9.Cash flows from operating activities report cash receipts and payments from the primary business the company engages in. Cash flows from investing activities involve cash transactions from buying and selling long-term assets. Cash flows from financing activities include long-term cash borrowings and repayments to lenders and the cash investments from and withdrawals by the owner..Ⅲ. 根据提供的资料计算有关金额. （5×2）During October, Alameda Company had $102,500 of cash receipts and $103,150 of cash disbursements. The October 31 Cash balance was $18,600. Determine how much cash the company had at the close of business on September 30.在十月，阿拉米达公司拥有102500美元现金收入和103150美元的现金支出。
会计专业英语试卷（推荐5篇）
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes missionC.bonds payable 7.Which of the following is an owner’s equity account?
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.th计专业英语试卷（推荐5篇）
大学会计专业英语作文
大学会计专业英语作文Accounting is an important field in the business world, and studying accounting in college is a great way toprepare for a career in this field. As a college accounting student, I have learned a great deal about accounting principles and practices, as well as the role ofaccountants in the business world. In this essay, I will discuss some of the key concepts and skills that I have learned in my college accounting courses.One of the most important concepts in accounting is the idea of double-entry bookkeeping. This means that every transaction in a business must be recorded in two different accounts: one account to show the increase in assets, and another account to show the decrease in assets. For example, if a business purchases a new computer for $1,000, the transaction would be recorded in two accounts: the computer asset account would be increased by $1,000, and the cash account would be decreased by $1,000. This ensures that the books are always balanced and accurate.Another important concept in accounting is the use of financial statements. These statements provide a snapshotof a business's financial position at a given point in time. The three main financial statements are the balance sheet, the income statement, and the statement of cash flows. The balance sheet shows a business's assets, liabilities, and equity at a specific point in time. The income statement shows a business's revenue, expenses, and net income over a period of time. The statement of cash flows shows theinflows and outflows of cash during a period of time.In addition to these concepts, accounting students also learn a variety of skills that are essential for success in the field. One of the most important skills is attention to detail. Accountants must be meticulous in their work, ensuring that every transaction is recorded accurately and completely. They must also be able to analyze financialdata and draw conclusions from it. This requires strong analytical skills and the ability to think critically.Another important skill for accountants iscommunication. Accountants must be able to explainfinancial information to people who may not have a background in accounting. They must also be able to work effectively with others, including clients, colleagues, and managers.Finally, accounting students must also be familiar with accounting software and technology. Many businesses use accounting software to manage their finances, and accountants must be able to use these programs effectively. They must also be familiar with other technologies, such as spreadsheets and databases, that are used in accounting.In conclusion, studying accounting in college has provided me with a strong foundation in accounting principles and practices. I have learned about double-entry bookkeeping, financial statements, and a variety of skills that are essential for success in the field. I am confident that my education will prepare me for a rewarding career in accounting.。
会计英语试题及答案
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 creditcustomers. What is the balance on the accounts receivables at 31 Dec 2010? A. $8 500 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr3. Should dividends paid appear on the face of a company’s cash flow statement?A. YesB. NoC. Not sureD. Either4. 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?A. Weighted Average costB. First in first out (FIFO)C. Last in first out (LIFO)D. 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)D. (2), (4)6. Which of the following items may appear as current liabilities in a company’s balance sheet?(1) investment in subsidiary(2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4)7. The trial balance totals of Gamma at 30 September 2010 are:Debit $992,640 Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance. A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 48. Listed below are some characteristics of financial information. (1) True (2) Prudence (3)Completeness (4) CorrectWhich of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only (window.cproArray = window.cproArray || []).push({ id: "u3054369" });9. Which of the following statements are correct?(1) to be prudent, company charge depreciation annually on the fixed asset(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form(3) in order to achieve the comparable, items should be treated in the same way year on year A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only10. which of the following about accruals concept are correct? (1) all financial statements are based on the accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or notA. 2 and 3 onlyB. All of themC. 1 and2 only D.3 only二、翻译题1、将下列分录翻译成英文1. 借：固定资产清理 30 000累计折旧10 000 贷：固定资产 40 000 2．借：应付票据40 000 贷：银行存款 40 000 2、将下列词组按要求翻译（中翻英，英翻中） (1) 零用资金 (2) 本票 (3) 试算平衡(4) 不动产、厂房和设备 (5) Notes and coins (6) money order (7) general ledger (8) direct debt (9) 报销(10) revenue and gains三、业务题Johnny set up a business and in the first a few days of trading the following transactions occurred (ignoreall the tax):1) He invests $80 000 of his money in his business bank account.2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment3) A sale is made for $3 000 –the customer pays by cheque4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time6) He pays a telephone bill of $800 by cheque7) The credit customer pays the balance on his account8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received10) A cheque customer returned $400 goods to him for a refund(window.cproArray = window.cproArray || []).push({ id: "u3054371" });参考答案1、单选题1-5 CCACB 6-10 DCABA2、翻译题1）中翻英1.Dr disposal of fixed assetDepreciation Cr fixed asset2.Dr notes payableCr bank3、业务题1) Dr Cash Cr capital2) Dr finished goods Cr Cash3)Dr CashCr sales revenue4) Dr accounts receivable Cr sales revenue5) Dr finished goods Cr accounts re ceivable6) Dr administrative expense Cr Cash7)Dr CashCr accounts receivable8)Dr CashCr finished goods9)Dr CashCr financial expense10) Dr sales revenue Cr Cash。
会计专业 英文作文
会计专业英文作文英文回答：Accounting is a multifaceted discipline that involves recording, classifying, and summarizing financial transactions to provide information that is useful for decision-making. It is an essential function in any organization, regardless of size or industry, as it helps businesses track their financial performance, manage their cash flow, and make informed decisions about their future.There are many different aspects to accounting, including financial accounting, managerial accounting, auditing, and tax accounting. Financial accounting focuses on preparing financial statements that are used by external users, such as investors and creditors, to assess the financial health of a company. Managerial accounting, on the other hand, focuses on providing information that is useful for internal decision-making, such as budgeting and planning. Auditing is the process of examining financialrecords to ensure that they are accurate and complete. Tax accounting involves preparing tax returns and advising clients on tax matters.Accounting is a challenging but rewarding profession that offers a wide range of career opportunities. Accountants can work in a variety of settings, including public accounting firms, corporations, government agencies, and non-profit organizations. With the increasing complexity of the global economy, the demand for qualified accountants is expected to remain strong in the years to come.中文回答：会计是一门多方面的学科，涉及记录、分类和总结财务交易，以提供可用于决策的信息。
专业英语会计作文模板
专业英语会计作文模板英文回答：Introduction。
Financial accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful for decision-making. Accounting principles and standards are used to ensure that financial statements are prepared in a consistent and transparent manner.The Importance of Accounting。
Accounting is essential for businesses of all sizes. It provides information about a company's financial performance and position, which is used by investors, creditors, and other stakeholders to make informed decisions. Accounting also helps businesses to manage their finances and comply with legal and regulatory requirements.Accounting Principles。
The following are some of the key accounting principles:Accrual accounting: Transactions are recorded whenthey occur, regardless of when cash is received or paid.Going concern: A business is assumed to be a going concern, meaning that it will continue to operate in the foreseeable future.Matching principle: Expenses are matched to the revenues they generate.Materiality: Only material information is disclosed in financial statements.Accounting Standards。
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作业说明
1.用16开纸（184×260mm）打印题目，上、下、左、右各设2CM边距；
答案必须手写。
2. 作业模板如下页所示：
2012-2013学年第1学期《专业英语》作业
专业：班级：任课教师：丘永政
姓名：学号：成绩：
I. Analyzing transactions and preparing financial statements
Holden Graham started The Graham Co., a new business that began operations on May 1. The Graham Co. completed the following transactions during
Require d：
1.Prepare an income statement for May, a May 31 balance sheet. a statement
of cash flows for May.
2.These statements are given as follows
THE GRAHAM CO. Income Statement
THE GRAHAM CO.
Balance Sheet
THE GRAHAM CO.
Statement of Cash Flows
II. Translate the following sentences into Chinese
1.Most U.S. companies are not directly affected by international accounting standards. International standards are put forth as preferred accounting practices. However, stock exchanges and other parties are increasing the pressure to narrow differences in worldwide accounting practices. International accounting standards are playing an important role in that process.
2.The objectivity concept and cost principle are related in that most users consider information based on cost as objective. Information prepared using both is considered highly reliable and often relevant.
ers desire information about the performance of a specific entity. If information is mixed between two or more entities, its usefulness decreases.
4.The revenue recognition principle gives preparers guidelines on when to recognize (record) revenue. This is important; for example, if revenue is recognized too early, the statements report revenue sooner than it should and the business looks more profitable than it is. The reverse is also true.
5.The three basic forms of business organization are sole proprietorships, partnerships, and corporations.
6.Owners of corporations are called shareholders(or stockholders). Corporate ownership is divided into units called shares (or stock). The most basic of corporate shares is common stock (or capital stock).
7.An income statement reports a company's revenues and expenses along with the resulting net income or loss. A statement of owner's equity shows
changes in equity, including that from net income or loss. Both statements report transactions occurring over a period of time.
8.The balance sheet describes a company's financial position (assets, liabilities, and equity) at a point in time. The equity amount in the balance sheet is obtained from the statement of owner's equity.
9.Cash flows from operating activities report cash receipts and payments from the primary business the company engages in. Cash flows from investing activities involve cash transactions from buying and selling long-term assets. Cash flows from financing activities include long-term cash borrowings and repayments to lenders and the cash investments from and withdrawals by the owner.
.
10．Expenses：Outflows or using up of assets as part of operations of a business to generate sales.。