会计专业英语复习资料汇总
会计的基本英语知识点汇总
会计的基本英语知识点汇总1. Introduction to Accounting会计简介Accounting is the systematic process of identifying, recording, measuring, classifying, summarizing, interpreting, and communicating financial information. It plays a crucial role in the management and decision-making processes of businesses and organizations.会计是一种系统性的流程，用于识别、记录、度量、分类、总结、解释和传达财务信息。
它在企业和组织的管理和决策过程中发挥着至关重要的作用。
2. Basic Accounting Principles基本会计原则There are several fundamental principles that underpin the field of accounting:有几个基本原则支撑着会计领域：a) Accrual Principle: This principle states that financial transactions should be recorded when they occur and not when the cash is received or paid out.应计原则：该原则规定财务交易应在其发生时记录，而不是在现金收到或支付时记录。
b) Matching Principle: This principle states that expenses should be recognized in the same accounting period as the revenues they help generate.配比原则：该原则规定支出应在与其相关的收入产生的同一会计期间内确认。
会计笔记英语知识点归纳
会计笔记英语知识点归纳会计是一门与经济紧密相关的学科，对于学习和从事会计工作的人来说，掌握好会计笔记的英语知识点非常重要。
本文将归纳一些常见的会计笔记英语知识点，帮助读者更好地理解和运用这些概念。
1. Financial Statements（财务报表）Financial statements are crucial in accounting as they provide a comprehensive summary of a company's financial activities. The four main types of financial statements are: balance sheet, income statement, cash flow statement, and statement of changes in equity.财务报表在会计中非常重要，因为它们提供了一个公司财务活动的综合概述。
财务报表有四种主要类型：资产负债表、损益表、现金流量表和股东权益变动表。
2. Double-Entry Bookkeeping（复式记账法）Double-entry bookkeeping is a fundamental concept in accounting.It states that every financial transaction has equal and opposite effectson at least two accounts. This ensures that the accounting equation (assets = liabilities + equity) remains balanced.复式记账法是会计中的一个基本概念。
它指出每一笔财务交易对至少两个账户产生相等且相反的影响。
这样可以确保会计方程式（资产=负债+所有者权益）保持平衡。
会计专业英语知识点
会计专业英语知识点作为一门重要的商科专业，会计在各行各业中都扮演着重要的角色。
对于学习会计的学生来说，掌握好会计专业的英语知识点是非常必要的。
本文将介绍一些与会计专业相关的英语知识点，以帮助学生在学习和实践中更好地应用。
一、会计基础术语1. Assets（资产）：在会计中，资产指的是公司拥有的具有现金价值的资源，包括现金、存货、房地产等。
2. Liabilities（负债）：负债是指公司对外的债务或应付款项，在会计中包括借款、应付账款等。
3. Equity（所有者权益）：也被称为净资产或股东权益，表示公司的所有者对于其资产净值的权益。
4. Revenue（收入）：收入是指公司通过销售产品或提供服务而获得的资金流入。
5. Expenses（费用）：费用是指公司为经营活动而发生的支出，包括租金、工资、税金等。
6. Balance Sheet（资产负债表）：资产负债表是一份会计报表，以资产、负债和所有者权益的形式显示公司的财务状况。
二、会计报表1. Income Statement（利润表）：利润表显示了公司在一定期间内的收入、费用和净利润。
2. Cash Flow Statement（现金流量表）：现金流量表反映了公司在一定期间内现金收入、现金支出以及现金净增加额。
3. Statement of Retained Earnings（留存收益表）：留存收益表展示了公司在一定期间内的净利润和分红情况。
4. Statement of Changes in Equity（权益变动表）：权益变动表展示了公司在一段时间内所有者权益的变化情况，包括净利润、股东投资等。
三、审计和税务1. Audit（审计）：审计是对公司财务报表和财务记录的全面审核和检查。
2. Taxation（税务）：税务是指涉及支付税款和申报纳税义务的活动，包括个人所得税、企业所得税等。
3. Tax Return（纳税申报表）：纳税申报表是个人或企业向税务机关报告收入和纳税情况的文件。
会计专业英语复习题(1)(1)
【题型】：一、词汇默写10个，共10分已销商品成本cost of goods sold期初存货beginning inventory期末存货ending inventory在途物资goods in transit个别计价法specific identification method 加权平均法weighted average method先进先出法first-in，first-out method后进后出法last-in，first-out method货物流goods flow实地盘存制periodic inventory system永续盘存制perpetual inventory system实物资产，有形资产tangible assets固定百分比法fixed percentage method直线法straight line method余额递减法declining balance methods股本capital stock可折旧资产depreciable asset残值salvage value历史成本法historical cost systems公允价值fair value累计折旧accumulated depreciation账面值book value资本利得capital gain加速折旧法accelerated depreciation methods双倍余额递减法double-declining-balance method 工作量折旧法activity depreciation methods 多项资产multiple-asset长期投资long term investment短期投资current investment公允价值fair value市场价值market value股利，红利dividends账面价值carrying amount预付税款advance taxes paid应收票据note receivable应付票据note payable利息收入interest receivable拒绝承兑dishonor应收利息interest receivable利息费用interest expense应付利息interest payable预付账款prepayment应付工资salaries payable应交税金taxes payable不带息票据moninterest-bearing note匹配原则matching principle票据贴现discount on notes payable预收款项unearned revenues或有负债contingent liabilities现值present value商业票据commercial paper年金annuity面值face value市场利率market rate二、中译英5句，共25分1.会计师在记录经济业务时必须遵守经济主体原则。
会计英语复习资料
会计英语复习资料一．汉译英练习1.会计原则是每个会计人员在进行工作时必须遵守的规则。
2.编制会计分录是在会计期间经常要做的工作。
3.编制工作底稿是每个会计期末要做的工作。
4.实账户是负债表账户。
在月末，它们的余额应不被结平，而转入下一期。
5.虚账户是利润表账户。
在月末，它们的余额应结平，以便用来记录下一期的经营成果。
6.这个月费用很大，我们要查一下原因，分析一下有关经济业务。
7.如果销售商品时，若客户没有付现金，则这种销售被称为赊销。
8.赊销时，卖方会对卖方提出付款条件，这个条件被称为信用条件。
9.固定资产每月都必须计提折旧。
10.无形资产每月计提摊销。
11.企业外部的许多人关心企业的财务信息，而及时提供财务信息给他们是会计的工作。
12.财务报表是人们进行经营决策的依据之一。
13.我们必须准备足够的资金，这笔贷款下个月到期。
14.调整分录与结账分录必须计入日记账和分类账，否则账上的余额会与报表上数额不符。
15.在西方会计中，股份公司的权益科目与独资企业的权益科目是不同的。
16.销售商品的收入常被称为是销售收入。
17.本年利润是用于计算利润的账户，他与其他损益类科目一样，年末，都要被结平。
18.请给我看一下有关这个月应缴的税费的数据二．会计专业词汇练习会计词汇辨析（）Dividends （）Cash（）Inventory （）Accumulated depreciation（）Accounts receivable （）Interest payable（）Income taxes payable （）Owner’s capital（）Retained earnings （）Closing entry（）Journalizing （）Administrative expenses（）Cost of goods sold （）Net income（）Business transaction （）Unearned revenues（）Ending balance （）Financial expenses（）Prepaid expenses （）operating results（）Withdrawals （）Sales( ）Allowance for bad accounts （）Common stock（）Office supplies inventory （）long-term bonds investments （）Accounts payable （）Cash basis accounting （）Office equipments （）Posting（）Beginning balance （）Business transaction（）Trial balance （）Financial statements（）Selling expenses. （）Financial position（）Marketable securities ( ) paid in capital( ) operating equipments （）Notes payable( ) Short term investment ( ) Gain（）Extraordinary items （）Finished products（）Salary expenses （）Interest receivable（）Accrual basis accounting （）Income statements（）Adjusting entry （）Intangible assets( ) Source documents ( ) Gross sales( ) Purchase ( ) Fixed assets1.期末余额28. 坏账准备2.应付所得税29. 应收账款3.销售费用30. 主营业务收入4.业主资本31. 经营成果5.主营业务成本32 管理费用6.应付利息33 存货7.留存收益34 调整分录8.预收账款35 结账分录9.累计折旧36 权责发生制10.经济业务37 应付票据11.财务报表38 编制分录12.试算平衡39. 期初余额13.现金收付制40. 应付账款14.财务费用41. 净利润15.普通股42. 财务状况16.营业外收支项目43. 过账17.应收利息44 办公用品库存18.实收资本45. 办公设备19.库存46. 股利20.经营设备47. 业主提取21.利得48. 产成品22.待摊费用49. 交易性金融资产23.长期债券投资50. 短期投资24.无形资产51. 工资费用25.生产设备52销售总额26.原始凭证53 固定资产27.采购54. 工资费用三．英译汉１．Revenue is the price of goods sold and services rendered during a given accounting period. Earning revenue causes owner’s equity to increase. When a business renders services of sells merchandise to its customers, it usually receives cash or acquires an account receivable from the customer.２．To clearly identify the effects of the business operations on each of the accounting elements, it is necessary to transfer those records from journal to each corresponding books used for recording different accounting element. This transfer process is called “posting”.３．The journal is a day-by-day record of business transactions. The information recorded about each transaction includes the date of the transaction, the debit and credit changes in specific ledger accounts, and a brief explanation of the transaction.４．The things a business owns can be classified into five categories, which also called accounting elements, they are: assets, liabilities, owners' equity, revenues, and expenses. Every business transaction of the business may affect more than one of the above elements。
英文会计知识点总结归纳
英文会计知识点总结归纳IntroductionAccounting is a fundamental aspect of any business, as it involves the recording, analyzing, and reporting of financial transactions. It provides businesses with essential information to make informed decisions, assess their financial health, and comply with regulatory requirements. In this article, we will summarize and consolidate key accounting knowledge points that are crucial for understanding the principles and practices of accounting.1. Basics of Accounting1.1. Definition of AccountingAccounting is the process of recording, analyzing, and interpreting financial transactions of an organization. It provides a systematic and comprehensive record of all financial activities and enables the preparation of financial statements.1.2. Accounting EquationThe accounting equation, also known as the balance sheet equation, is a fundamental principle of accounting that states:Assets = Liabilities + EquityThis equation represents the relationship between a company's assets, liabilities, and equity, and must always remain in balance.1.3. Types of AccountingThere are several types of accounting, including financial accounting, management accounting, cost accounting, and tax accounting. Each type serves a specific purpose and audience, such as external stakeholders, internal management, and regulatory authorities.2. Financial Statements2.1. Balance SheetThe balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It lists the company's assets, liabilities, and equity, and is used to assess its solvency and liquidity.2.2. Income StatementThe income statement, also known as the profit and loss statement, summarizes a company's revenues and expenses over a specific period. It provides insights into the company's profitability and performance.2.3. Cash Flow StatementThe cash flow statement tracks the inflow and outflow of cash within an organization. It categorizes cash flows into operating, investing, and financing activities, and helps assess the company's ability to generate cash and meet its obligations.3. Principles of Accounting3.1. Accrual Basis vs. Cash Basis AccountingAccrual basis accounting recognizes revenues and expenses when they are incurred, regardless of when cash is exchanged. Cash basis accounting, on the other hand, records transactions only when cash is received or paid. Accrual basis accounting provides a more accurate representation of a company's financial performance.3.2. Matching PrincipleThe matching principle requires that expenses be recognized in the same period as the revenues to which they relate. This principle ensures that a company's financial statements accurately reflect its profitability.3.3. Revenue RecognitionRevenue recognition dictates when and how revenue should be recorded in a company's financial statements. It is crucial for determining a company's financial performance and must adhere to generally accepted accounting principles (GAAP).4. Assets and Liabilities4.1. Types of AssetsAssets are resources owned by a company and can be categorized into current assets (e.g., cash, inventory) and non-current assets (e.g., property, plant, and equipment). Understanding the nature and value of an organization's assets is vital for assessing its financial health.4.2. Types of LiabilitiesLiabilities represent an organization's obligations to outside parties and can include accounts payable, long-term debt, and accrued expenses. Managing and tracking liabilities is crucial for maintaining financial stability.5. Internal Controls5.1. Importance of Internal ControlsInternal controls are processes and procedures that a company implements to safeguard its assets, ensure accuracy in financial reporting, and comply with regulations. They help prevent fraud, errors, and mismanagement of funds.5.2. Segregation of DutiesSegregation of duties involves dividing responsibilities among different individuals to prevent the occurrence of fraud and errors. It ensures that no single individual has control over critical financial processes.6. Auditing6.1. Purpose of AuditingAuditing is the process of examining a company's financial statements and accounting records to ensure accuracy, integrity, and compliance with laws and regulations. It provides independent assurance to stakeholders regarding the company's financial performance.6.2. Types of AuditsThere are different types of audits, such as external audits conducted by independent accounting firms, internal audits performed by a company's internal audit department, and government audits carried out by regulatory agencies.7. Taxation7.1. Tax PlanningTax planning involves the structuring of financial activities to minimize tax liabilities within the boundaries of the law. It requires an in-depth understanding of tax laws, regulations, and incentives.7.2. Tax Deductions and CreditsUnderstanding tax deductions and credits is essential for businesses to optimize their tax positions and reduce their tax burden. Deductions lower taxable income, while credits directly reduce the amount of tax owed.8. Financial Analysis8.1. Ratio AnalysisRatio analysis involves the use of financial ratios to evaluate a company's performance, liquidity, solvency, and efficiency. Common ratios include profitability ratios, liquidity ratios, and leverage ratios.8.2. Trend AnalysisTrend analysis involves comparing financial data over different periods to identify patterns, changes, and potential areas for improvement. It helps in assessing a company's financial health and predicting future performance.ConclusionAccounting is a critical aspect of business that provides insights into an organization's financial performance, health, and compliance. Understanding the basics of accounting, financial statements, principles, assets and liabilities, internal controls, auditing, taxation, and financial analysis is essential for business owners, managers, and financial professionals to make informed decisions and ensure the financial success of their organizations. By consolidating and summarizing these key accounting knowledge points, individuals can gain a comprehensive understanding of the principles and practices of accounting.。
会计英语知识点汇总
会计英语知识点汇总会计英语是指与会计相关的英语词汇、表达方式以及专业术语。
随着国际间经济交流的日益频繁和全球化进程的加快，掌握会计英语成为了很多专业人士的必备技能。
本文将梳理一些常见的会计英语知识点，以帮助读者更好地理解和运用这些术语。
一、财务报表1. Balance Sheet（资产负债表）：用于反映企业在特定日期的资产、负债和所有者权益的情况。
2. Income Statement（利润表）：反映企业在一定期间内的收入、费用和净利润。
3. Cash Flow Statement（现金流量表）：按照企业的经营、投资和筹资活动分类，反映现金的流入和流出。
4. Statement of Retained Earnings（留存收益表）：展示企业在一定期间内的净利润留存情况。
二、会计核算1. Accounting Equation（会计等式）：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益），反映了企业财务状况的基本平衡关系。
2. Depreciation（折旧费用）：用于反映资产价值随时间的减少。
3. Accrual Accounting（权责发生制）：将收入和费用与实际发生的时间匹配，而非支付和收入的时间。
4. Double-entry Bookkeeping（复式记账法）：每笔交易必须同时记录借方和贷方的金额。
5. Financial Ratios（财务比率）：用于分析企业财务状况和经营绩效的指标，包括盈利能力、杠杆比率、偿债能力等。
三、财务分析1. Liquidity（流动性）：反映企业偿付短期债务的能力。
2. Solvency（偿债能力）：反映企业偿付长期债务的能力。
3. Profitability（盈利能力）：反映企业获取利润的能力。
4. Efficiency（效率）：反映企业运营资源利用的程度。
5. DuPont Analysis（杜邦分析）：将利润率、资产周转率和资本结构相互关联，分析企业绩效因素。
(完整版)09《会计英语》期末复习资料v
09《会计英语》期末复习资料eful Phrases （短语）1.Trading securities交易性金融财产2.Notes/accounts receivable应收单据 /帐款3.Provision for bad debts 坏帐准备4.Advances to suppliers 预支帐款5.Prepaid expenses待摊花费6.Accrued expenses 预提花费7.Accrued payroll 对付薪资8.Dividends payable 对付股利9.Provision for loss on realization of inventory 存货变现损失准备10.Available-for-sale securities 可供销售的金融财产11.Hold-to-maturity securities 拥有至到期投资12.Long-term investment in equity 长久股权投资13.Long-term investment maturing within one year 一年内到期的长久投资14.Receivables collectible after one year 一年以上应收款项15.Fixed assets - cost固定财产原价16.Fixed assets–net book value 固定财产净值17.Fixed assets–pending disposal 固定财产清理18.Accumulated depreciation 累计折旧19.Construction in progress 在建工程20.Intangible assets 无形财产21.Proprietary technology and patents 工业产权及专有技术22.Deferred tax assets递延所得税财产23.Current liabilities 流动债务24.Provisions for foreseeable liabilities 估计欠债准备25.Premium/discount on debentures payable对付公司债券溢价 /折价26.Deferred tax liabilities 递延所得税欠债27.Paid-in capital 实收资本28.Capital/Earnings surplus 资本 /盈余公积29.Undistributed profits 末分派利润30.Accumulated losses 累计损失31.Profit and loss account利润表32.Sales discounts and allowances销售折扣与折让33.Impairment losses of assets财产减值损失34.Gain/loss on changes in fair value 公允价值改动利润 /损失35.Operating profit/loss 营业利润 / 损失36.Non-operating income/expenses营业外收入 /支出 profit/loss after tax 税后净利润 /损失38.Earnings per share (EPS)每股利润39.Basic/diluted EPS 基本 /稀释每股利润II.Abbreviations （缩略语）1.GAAP : Generally Accepted Accounting Principles .公认会计原则2.FASB : Financial Accounting Standards Board. 财务会计准则委员会3.AICPA : American Institute of Certified Public Accountants. 美国注册会计师协会4.CICPA : Chinese Institute of Certified Public Accountants. 中国注册会计师协会5.MOF : the Ministry of Finance 财政部6.SL Method : straight-line method. 直线法 P.252/77.ROA :return on assets资.产酬劳率P.267/78.EPS :earning per share每.股利润P.351/99.P/E Ratio : the price/earning ration 市盈率10.SCF : the statement of cash flows 现金流量表III.Questions （回答下列问题）Lesson 1 --- Home Assignments1.What are the four financial statements prepared by a proprietorship to provideinformation for decision making? √They are: income statement (profit and loss account), statement of owner’s equity (capital statement, statement of retained earnings), balance sheet and cash flow statement.2. What is the proper formula presentation of the accounting equation? √Assets = Liabilities + [owner ’s equity + (Revenue–Expenses)]3.What are the four key ethical standards that are expected of professionalaccountants?They are: integrity, confidentiality, competence, and objectivity.Exercise 1 - 2:p.2Foreman Corporation, engaged in a service business, completed the following selected transactions during the period: √1)Issued additional capital stock, receiving cash;2)Purchased supplies on account;3)Returned defective supplies purchased on account and not yet paid for;4)Received cash as a refund from the erroneous overpayment of an expense;5)Charged customers for services sold on account;6)Paid utilities expense;7)Paid a creditor on account;8)Received cash on account from charge customers;9)Paid cash dividends to stockholders;10)Determined the amount of supplies used during the month.Using a tabular form with column headings entitled Transactions, Assets, Liabilities, and Capital respectively, indicate the effect of each transaction. Use + for increase and –for the decrease.Transaction Assets Liabilities Owner ’s equity1) 2) 3) 4) 5) 6) 7) 8) 9) 10)++ ++－－++ ++－－－－+－－－－－Lesson 2 --- Home Assignments1.Does debit always mean increase and credit always mean decrease? √No, it does not. And debit or credit should not be confused with increase ordecrease. It depends on which side of an account is used for debit or credit.2.Given that assets have economic value and that they have debit balances, whydo expenses also have debit balances? √Because expenses have the effect of decreasing capital, and just as decreases incapital are recorded as debit, increases in expense accounts are recorded as debits.Lesson 3---Home Assignments1.Briefly explain the matching principle. √The matching principle states that expenses should be deducted (matched against) from the revenues earned in the same period.2.Why is an unearned revenue a liability? √Unearned revenue is a liability because the business owes the customer a good or service.Lesson 7---Home Assignments1.What do determinable current liabilities include?P.291 √They include trade accounts payable, current notes payable, current maturities of long-term obligations, cash dividends payable,accrued liabilities, andprepayments or deposits from customers.2.What does non-current liabilities represent?P.306 √It represents obligations of the firm that generally are due more than one year after the balance sheet date.Lesson 8---Home Assignments1.What determines the yield rate of a company ’sstock? √Dividends per share divided by market price per share determine the yield rate ofa company‘s stock.2.What is P/E ratio? √The Price/Earning (P/E) ratio is the ratio of the market price per share toearnings per share.Lesson 9---Home Assignments1.What are the three categories into which the SCF should be classified?They are a) cash flow from operating activities, b) cash flow from investingactivities, cash flow from financing activities.2.What is the usefulness of the SCF? √From SCF, the information users can know the reasons for the differencebetween net income and net cash flows from operating activities.IV .E-C Translation（英汉语篇翻译）1.Preparing a Trial BalanceAccountants usually complete the posting of journal entries to the ledger accounts at theend of each month if they are using a manual system. With a computerized system, each posting is done automatically as each journal entry is recorded. The equality of debits andcredits in the ledger should be verified at the end of each accounting period. To verify theaccuracy of the recording process, accountants prepare a trial balance of the ledger accounts.A trial balance not only provides a check on the equality of debits and credits but also is auseful summary of account balances for preparing financial statements.[参照译文 ]编制试算表若使用的是手工录入系统的话，会计师往常是在每个月的月尾达成日志帐到分类帐的过帐工作；假如用计算机系统的话，则每次过帐均在达成每笔日志帐的同时就自动达成了。
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会计专业英语复习资料一、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发生制7、累计折旧8、资产负债表9、经营决策10、银行存款11、到期日12、历史成本13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft二、从下列选项中选出最佳答案1、Generally，revenue is recorded by a business enterprise at a pointwhen ：( )A、Management decides it is appropriate to do soB、The product is available for sale to consumersC、An exchange has taken place and the earning process is virtuallycompleteD、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( )A、To reduce the income tax liabilityB、To aid management in making business decisionsC、To match the costs of production with revenue as earnedD、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？( )A、Going concernB、MaterialityC、ConsistencyD、Stable monetary unit4、An accrued expense can best be described as an amount ( )A、Paid and currently matched with revenueB、Paid and not currently matched with revenueC、Not paid and not currently matched with revenueD、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( )A、Business entityB、ConsistencyC、Going concernD、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：( )A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’srecords.C、Both A and BD、Neither A nor B8、A petty cash fund is ：( )A、used to pay relatively small amounts。
B、established by estimating the amount of cash needed for disbursementsof relatively small amounts a specified period。
C、reimbursed when the amount of money in the fund is reduced topredetermined minimum amount。
D、all of the above。
9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet? ( )A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？( )A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :A.overstatement of cost of merchandise sold for the year by $7,500B.understatement of gross profit for the year by $7,500C.overstatement of net income for the year by $7,500D.understatement of net income for the year by $7,50012.The inventory system employing accounting records that continuously disclose the amount of inventory is called: ( )A.periodicB.perpetualC.physicalD.retail13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is: ( )A.FIFOB.LIFOC.average costD.perpetual inventory14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is : ( )A.FIFOB.LIFOC.averageD.periodic15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be: ( )A.$100,000B.$101,050C.$103,000D.none of the above16.The owner’s equity in a corporation is commonly called: ( )A.capitalB.stockholders’ equityC.shareholders’ investmentD.all of the above17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the : ( )A.current assets sectionB.long-term liabilities sectionC.stockholders’ equity sectionD.none of the above18.Paid-in capital for a corporation may originate from which of the following sources? ( )A.Real estate donated to the corporationB.Redemption of the corporation’s own stockC.Sale of the corporation’s treasury stockD.all of the above19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under thesum-of-the-years-digits method,what is the amount of income tax deferred to future years? ( )A.$18,000B.$27,000C. $45,000D.none of the above20.An appropriation for plant expansion would be reported on the balance sheet in : ( )A.the plant assets sectionB.the long-term liabilities sectionC.the stockholders’equity sectionD.none of the above三.判断题,正确的写”T”.错误的写”F”1. Many people have chosen accounting as a profession because of itsmany disadvantages. ( )2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting. ( )3.The accounting equation is : Assets =Owners' equity. ( )4.The accounting equation is: Assets = liabilities +Equities. ( )5.In accounting, the left side is called debit, abbreviated "Cr ", and the right side is called the credit, abbreviated "Dr ".( )6.The words "to debit" and "to credit" are the same. ( )7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equity and Loss, etc. ( )8.Most business have many same accounts. ( )9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher. ( )10.Vouchers of accounting is including the original voucher. ( )四、经济业务描述题1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe,invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on accountfor $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on aprevious obligation.5.On January 12, delivery services were performed which resulted indelivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互译1.业主权益被定义为资产总额对负债总额的超出额，这一余额代表业主在企业中的权益的账面价值。