《会计专业英语》期末复习资料
《会计英语复习要点》PPT课件
Dialogue 4 Period Expense • What expenses can be classified as period expenses? • Operating expenses are expenses incurred during the s____. • Administrative expenses are expenses incurred in o_______ and m______ the operating activities of the enterprise.
第六页，共23页。
Section 2 Long-term Liablilites
• Can you give some examples of long-term liabilities? • Can you write down the right entries by using the appropriate accounts to record the issuance of bond at a discount/premium a nd the amortization of the
•
When the cost incurs during the formation of a corporation, how is it accounted for?
• Does a withdrawing account exist in a corporation? and why?
•
Table: Accounts to record owner’s equity in a corporation
• Some other operating revenues are generated by the use of e______ a______ by others. They may include the revenues from l____ ___ wrappage, r_____ rights of assets and l_____ money to others.
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。
电大会计本科英语Ⅱ期末考试复习资料
2012春本科英语1复习资料第一部分交际用语1.--- Hello, may I talk to the headmaster now?__C__A. Sorry, you can’tB. No, you can’tC. sorry, he is busy at the moment2.--- What kind of TV program do you like best?__A__A. It’s hard to say, actuallyB. I only watch them at weekendC. I’m too busy to say3.--- Oh, sorry to bother you.__C__A. Oh, I don’t knowB. No, you can’tC. That’s okay4.--- Can you turn down the radio, please?__A__A. I’m sorry, I didn’t realize it was that loudB. Please forgive meC. I’ll keep it down next time5.--- Would you mind if I open the window for a better view? __C__A. That’s fine, thank youB. Yes, pleaseC. Of course not6.--- Hello, could I speak to Don please?__B__A. Who are youB. Who’s speakingC. Are you Jane7.--- May I know your address?__A__A. Sure. Here you areB. I have no ideaC. It’s far from here8.--- How’s the movie? Interesting? BA. I was seated far away in the cornerB. Far from. I should have stayed home watching TVC. It was shown late until midnight9.--- What if my computer doesn’t work? BA. I’m not good at computerB. Ask Anne for helpC. I’ve called the repair shop10.--- Let’s take a walk.__C__A. Yes, pleaseB. Oh, thanksC. Yes, let’s11.--- What’s the problem, Harry?__A__A. I can’t remember where I left my glassesB. No problem at allC. Thank you for asking me about it12.--- Is this the motel you mentioned? AA. Yes, it’s as quiet as we expectedB. It looks comfortableC. No, the price’s reasonable13.--- Would you like to have dinner with us this evening? __B__A. I don’t knowB. Sorry, but this evening I have to go to the airport to meet my parentsC. No, I can’t14.--- Well, Mary, how are you?__C__A. I’m goodB. I’m pleasedC. I’m fine15.--- Would you like to see the menu? AA. No, thanks. I already know what to orderB. Your menu is very clearC. I hear the food here is tasty16.--- I think the Internet is very helpful.__A__A. Yes, so do IB. That’s a very good ideaC. Neither do I第二部分词汇与结构1. The definition leaves ___B___ for disagreement.A. a small roomB. much roomC. great deal room2.I prefer classic music __B__pop music.A. thanB. toC. with3.Ancient Greece is the__B__of western civilization.A. sourcesB. sourceC. origin4.It is very convenient __A__here.A. livingB. to liveC. live5.All the team members tried their best. We lost the game, _C_.A. asB. thereforeC. however6.The sun heats the earth, _C_is very important to living things.A. thatB. whatC. which7.When we were having a meeting, the director __B__the bad news by telephone.A. was tellingB. was toldC. could tell8.More and more people in China now __A__to work regularly.A. driveB. drivesC. have driven9.Let me __B__ the case carefully before I draw a conclusion.A. look outB. look intoC. look after10.The patient acted on the doctor’s __C__ and finally recovered.A. advicesB. adviseC. advice11.Silk __A__by Chinese for thousands of years now.A. has been usedB. was usedC. is used12.You __B__to lock the door at night.A. shallB. oughtC. must13.You must explain _C_how they succeeded ____the experiment.A. of us, forB. at us, atC. to us, in14.Before I got to the cinema, the film __A__.A. had begunB. has begunC. is begun15.I have lived here __B__ 1997.A. forB. sinceC. from16. A lecture hall is __B__ where students attend lectures.A. thatB. oneC. which17.I’m tired. I __B__ working very hard.A. haveB. have beenC. had18.He keeps _____B____ at himself in the mirror.A. to lookB. lookingC. look19.The bedroom needs __C__.A. decorateB. to decorateC. decorating20.Before she left on the trip, she __A__ hard.A. had trainedB. has trainedC. would trained21.He is the man __C__ dog bit me.A. thatB. whichC. whose22.Mary forgot __B__a letter to her mother, so she wrote to her just now.A. writingB. to writeC. to have written23.--- What’s happened to Tom? __A__ to hospital.A. He’s been takenB. He’ll be takenC. He’s taken24.He was __C__about his new job.A. above the moonB. on the moonC. over the moon25.Everything __B__ if Albert hadn’t called the fire brigade.A. will be destroyedB. would have been destroyedC. would be destroyed26.On his first sea __B__, he was still quite young but showed great courage to face the storm.A. tripB.voyageC. tour27.I broke my leg when I __A__skiing in America.A. wasB. isC. would be28.She was convicted __C__ murder.A. toB. inC. of29.He, as well as I, __A__ a student.A. isB. amC. are30.Mother was busy. Although she was not watching the basketball on TV, she __A__ it on the radio.A. was listening toB. was hearingC. was listening31.Hardly __A__ home when it began to rain.A. had I gotB. I had gotC. had I arrived in32.It happen __C__ a winter night.A. atB. inC. on第三部分完型填空Passage 1There are advantages and disadvantages to 1 Asian and Western educational methods. For example, one advantage 2 the education in Japan is that students there learn much more math and science 3 American students. They also study more hours each day than Americans 4 . The study is difficult, but it 5 students for a society that values discipline and self-control. There is, however, a disadvantage. Memorization is an important learning method in Japanese schools, 6 many students say that after an exam, they forget much of the information that they have memorized.The advantage to the education in North America, 7 the other hand, is that studentslearn to think by themselves. The system prepares them for a society that values 8 ideas. There is, however, a disadvantage. When students graduate from high school, they haven’t memorized 9 many basic rules and facts as students in other countries 10 .1. A. only B. both C. all2. A. for B. as C. to3. A. to B. for C. than4. A. do B. have C. does5. A. provides B. gets C. prepares6. A. and B. yet C. just7. A. at B. on C. under8. A. old B. poor C. new9. A. more B. less C. as10. A. have B. does C. haven’t1-5 BCCAC 6-10 BBCCAPassage 2A study has shown that fitness is the key __1 _ long life, irrespective of body shape __2__ even smoking habits. Researchers discovered that people who exercise live longer than __3__, even if they are overweight and smoke.The study found that __4__ fit of the 6,000 middle-aged men in the study were five times more likely to die within six years of the start of the research than the fittest. This was true __5__ the men had heart problems, smoked or were overweight. Scientists concluded that it was better __6__ and active than skinny and sedentary. Dr Ken cooper, a fitness expert, said, “You are better off smoking a packet of cigarettes a day and exercising regularly than __7__ a non –smoker and sedentary.”Although he adds, “But don’t misunderstand me. I am not endorsing __8 , I am trying to tell you how dangerous it is to be sedentary.”The British Government is putting pressure __9 manufacturers to reduce high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation’s health. But the new study suggests the Government should encourage more people __10 _.1. A. for B. of C. to2. A. or B. and C. but3. A. these that do notB. these who do notC. those who do not4. A. the little B. less C. the least5. A. if or not B. whether or not C. when6. A. to be fat B. being fat to C. doing7. A. being B. be C. to be8. A. smoked B. to smoke C. smoking9. A.for B. on C. to10. A. exercised B. exercising C. to exercise1-5 CACCB 6-10 AACBC短文理解1短文理解5Benjamin Disraeli, the famous nineteenth century prime minister, said, “London is not a city, --- it is a nation.”Today this is an understatement; London, with its vast range of different ethnic groups, is a world.Certainly, London is the most culturally diverse city in the world. The city was founded by the Romans and since then new arrivals have constantly added to its character and prosperity.Within 10 years 40% of Londoners will be from ethnic minority groups, including the growing number of Londoners of mixed ethnic origin, but most of them will have been born in Britain.Children of Caribbean-Chinese marriages will go to school with children of Russian-Irish couples. None of them will be English but all of them will be Londoners.Most of Britain's ethnic minority residents live in the capital, speaking over 300 languages.Nearly all of the African population and many of the Caribbean population of Britain live in London (83% and 58% respectively); 39% of the Chinese population of Britain and 36% of the Asian population of Britain live in London.The largest migrant community is from the Irish Republic with 256,000 people, 3.8% of the total population of London.There are an estimated 330,000 refugees and asylum seekers living in London, with most recent arrivals coming from Eastern Europe, North Africa and Kurdistan.Young people, in particular, are skilled at dealing with a large number of different and hybrid cultures.They themselves often have several different ethnic identities since their parents and grandparents may come from several different backgrounds and their friends and partners do also. They are “skilled cross-cultural travellers” without leaving their home-town.1. Why does the writer think that Benjamin Disraeli’s statement is an understatement?Because he thinks London is _________.A. a miniature world thanks to its great cultural diversityB. even larger than some countries in the worldC. not a nation at all2.London is regarded as the most culturally diverse city in the world due to the following facts EXCEPT that _________.A. within 10 years 40% Londoners will be from ethnic minority groupsB. many young people are immigrants from different backgroundsC. London accommodates about 330,000 refugees and asylum seekers from many other countries3.Ethnic minority groups will make up _________ of the London population in the future.A. 36%B. 40%C. 39%4.The last paragraph mainly tells us in London _________.A. young people feel at ease with a large number of diversified culturesB. young people are raised in a multicultural environmentC. young people find it hard to adapt themselves to hybrid cultures5.The passage mainly deals with _________.A. the advantage of hybrid cultures in LondonB. the composition of the population in LondonC. the cultural diversity in London1-5 ABBAC短文理解6Who will stage the games?Preparing for the Olympics Games is a huge undertaking. Just like the athletes, the host city spends years getting ready for the event. Before deciding which city will host the Olympic Games, the International Olympic Committee (IOC) has to examine bids from all over the world. Bidding for the games begins about ten years in advance. Without preparing a very strong bid1, a city will not win the competition to host the games. Beijing was chosen for the 2008 games from five bidders — Osaka, Paris, Toronto and Istanbul.Why does it take so long to prepare?Building the infrastructure costs huge amounts of money. Holding the World Cup in 2002 in Japan and South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system. In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3. Each hostcity must also build an Olympic village for the athletes. By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?Hosting the games has a major effect on the economy and brings international prestige to the country. Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts ______ before the games are really held.A. two yearsB. eight yearsC. ten years2.Beijing was one of the _______ bidders for the 2008games.A. fiveB. fourC. three3.The World Cup 2002 was held in _______.A. JapanB. South KoreaC. A and B4. What construction projects did Beijing start after winning the bid?A. The extension of the underground.B. The improvement of the airport.C. The building of new motorwaysD. All of the above5. Why do countries want to host the Olympic Games?A. Because it has a major effect on the economy.B. Because it brings international prestige to the country.C. Because the host cities are permanently improved.D. All of the above.1-5 CACDD短文理解7阅读下列短文，并根据短文内容判断其后的句子是否正确（T）、错误（F），还是文字中没有涉及相关信息（NG）。
AccountingBasics英语会计基础教学课件期末复习
Chapter 6 - Inventories Chapter 7 - Accounting information systems Chapter 8 - Internal control and cash Chapter 9 - Accounting for receivables Chapter 11 - Current liabilities Chapter 10 - Non-current assets (PPE) Chapter 16 - Non-current liabilities Chapter 14 - Share capital Chapter 15 - Dividends & retained earnings Chapter 19 - Financial statement analysis
Week 13
Revision and exam preparation
Things to cover this week
Subject evaluation Exam overview Preparation techniques Overview of topics Remember: if you have something to ask
One of the compulsory financial statements for annual reporting by companies (along with Balance Sheet and Income Statement)
A lot of financial information in the cash flow statement
How do the chapters fit together?
AccountingBasics英语会计基础教学课件期末复习22页PPT
A lot of financial information in the cash flow statement
Chapters…remember these ones???
Chapter 6 - Inventories – FIFO/LIFO/WA Chapter 7 - Accounting information systems Chapter 8 - Internal control and cash Chapter 9 - Accounting for receivables Chapter 11 - Current liabilities Chapter 10 - Non-current assets (PPE) Chapter 16 - Non-current liabilities Chapter 14 - Share capital Chapter 15 - Dividends & retained earnings Chapter 19 - Financial statement analysis Chapter 18 - Cash flow statements Chapter 20 - Management accounting Chapter 23 - Budgeting
MANAGEMENT ACCOUNTING
Important to understand the difference between management accounting information and financial information.
会计专业英语学习资料
商誉goodwill 有形资产Tangible assets 处置disposal 摊销amortization固定资产Plant assets/Property plant and equipment/Fixed assets 股东Shareholder直线法Straight-line method 双倍余额递减法Double-declining-balance method年数总和法Sum-of-the-years’-digits method房地产中介Real estate broker定率递减余额法fixed-percentage-of-declining-balance method付款服务费用Escrow fee累计折旧Accumulated depreciation资产净值Book value/Carrying amount减值Impairment资本化Capitalize会计主体假设Business entity assumption公认会计准则GAAP(general accepted accounting principal)会计分期假设Time period assumption国际会计准则委员会IASB(international accounting standard board) 透支Bank overdraft国际会计准则IFRS(international financial reporting standard)持续经营假设Going concern assumption 内部审计Internal auditor货币计量假设Monetary unit assumption 历史成本原则Cost principal存deposit 取Withdrowal 收入确认原则Revenue recognition principle 配比原则Matching principal 汇率Exchange rate全面披露原则Full disclosure principal 会计恒等式accounting equation 背书Endorsement现金收据Cash receipt现金支出Cash disbursement 现金余额Cash balance筹资活动Financial activities经营活动Operating activities投资活动Investing activities应纳税所得Taxable income一般管理经费overhead 本金额Principal amount现值Present value股利、红利dividend 留存收益Retained earning 合同contract审计报告Audit report/auditor’s report佣金commission 支票本Checkbook 支票存根Check stubs 借/贷通知单Debit/Credit memorandom银行记账单Bank statement应收票据Notes receivable 经营周期Operating cycle直接核销法Direct write off method 备抵法Allowance method坏账准备Allowance for Doubtful Accounts 销售百分比法Percentage of sale应收账款百分比法Percentage of receivable 账龄分析法Aging of the accounts receivable到期日Maturity date(due day) 加权平均Weighted average (average cost)先进先出First-in, first-out(FIFO)后进先出Last-in, first-out(LIFO)可识别无形资产Identifiable intangible assets:Indentifiable intangible assets are those intangibles that can be purchased or sold separately from the other assets of the company.折旧Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.可实现净值Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.权责发生制Accrual basis accounting:An accounting method that records financial events based on economic activity rather financial activity. Under accrual accounting revenue is recorded when it is earnd and realized, regardless of when actual payment is received.会计Accounting may be described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.现金cash:Accountants define cash as money on deposit in banks and any items that a bank will accept for deposit.企业已付银行未付Outstanding checks:Checks issued and recorded by the company but not yet presented to the bank for payment.应收账款Accounts receivable:Accounts receivable are liquid assets, usually being converted into cash within a period of 30 to 60 days.收入Revenue:Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increase in equity, other than increases relating to contributions from equity participants.收益应按照实收款项和应收款项的公允价值计算.Revenue shall be measured at the fair value of the consideration received or receivable.交易中所产生的收益一般是按照会计主体和资产购买或使用双方的协议决定的.The amount of revenue arising on a transaction is usually determined by agreement between the entity and the buyer or user of the asset.存货应该按照”成本”和”可实现净值”底的计算Inventories shall be measured at the lower of cost and net realisable value.存货包括那些买入是以卖出为目地的物品. 比如, 零售商买入机器设备是为再销售, 或者那些为了出售而买入的土地和其他的房产.Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by retailer and held for resale, or land and other property held for resale.存货成本应该包括所有购买的费用, 生产的费用和其他那些发生在使存货转移到目前地点和状态的费用.the cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.资产净值:Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.折旧:Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.残值:The residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.Amortisation is the systematic allocation of the depreciable amountof an intangible asset over its useful life.开发：开发是指在进行商业性的生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出新的或具有实质性改进的材料，装置，产品，工艺，系统或服务。
电大会计本科英语Ⅱ期末考试复习资料
2021春本科英语1复习资料第一局部交际用语1.--- Hello, may I talk to the headmaster now?__C__A. Sorry, you can’tB. No, you can’tC. sorry, he is busy at the moment2.--- What kind of TV program do you like best?__A__A. It’s hard to say, actuallyB. I only watch them at weekendC. I’m too busy to sayA. Oh, I don’t knowB. No, you can’tC. That’s okay4.--- Can you turn down the radio, please?__A__A. I’m sorry, I didn’t realize it was that loudB. Please forgive meC. I’ll keep it down next time5.--- Would you mind if I open the window for a better view? __C__A. That’s fine, thank youB. Yes, pleaseC. Of course not6.--- Hello, could I speak to Don please?__B__A. Who are youB. Who’s speakingC. Are you Jane7.--- May I know your address?__A__A. Sure. Here you areB. I have no ideaC. It’s far from here8.--- How’s the movie? Interesting? BA. I was seated far away in the cornerB. Far from. I should have stayed home watching TVC. It was shown late until midnight9.--- What if my computer doesn’t work? BA. I’m not good at computerB. Ask Anne for helpC. I’ve called the repair shop10.--- Let’A. Yes, pleaseB. Oh, thanksC. Yes, let’s11.--- What’s the problem, Harry?__A__A. I can’t remember where I left my glassesB. No problem at allC. Thank you for asking me about it12.--- Is this the motel you mentioned? AA. Yes, it’s as quiet as we expectedB. It looks comfortableC. No, the price’s reasonable13.--- Would you like to have dinner with us this evening? __B__A. I don’t knowB. Sorry, but this evening I have to go to the airport to meet my parentsC. No, I can’t14.--- Well, Mary, how are you?__C__A. I’m goodB. I’m pleasedC. I’m fine15.--- Would you like to see the menu? AA. No, thanks. I already know what to orderB. Your menu is very clearC. I hear the food here is tasty A. Yes, so do I B. That’s a very good ideaC. Neither do I第二局部词汇与结构1. The definition leaves ___B___ for disagreement.A. a small roomB. much roomC. great deal room2.I prefer classic music __B__pop music.A. thanB. toC. with3.Ancient Greece is the__B__of western civilization.A. sourcesB. sourceC. origin4.It is very convenient __A__here.A. livingB. to liveC. live5.All the team members tried their best. We lost the game, _C_.A. asB. thereforeC. however6.The sun heats the earth, _C_is very important to living things.A. thatB. whatC. which7.When we were having a meeting, the director __B__the bad news by telephone.A. was tellingB. was toldC. could tell8.More and more people in China now __A__to work regularly.A. driveB. drivesC. have driven9.Let me __B__ the case carefully before I draw a conclusion.A. look outB. look intoC. look after10.The patient acted on the doctor’s __C__ and finally recovered.A. advicesB. adviseC. advice11.Silk __A__by Chinese for thousands of years now.A. has been usedB. was usedC. is used12.You __B__to lock the door at night.A. shallB. oughtC. must13.You must explain _C_how they succeeded ____the experiment.A. of us, forB. at us, atC. to us, in14.Before I got to the cinema, the film __A__.A. had begunB. has begunC. is begun15.I have lived here __B__ 1997.A. forB. sinceC. from16. A lecture hall is __B__ where students attend lectures.A. thatB. oneC. which’m tired. I __B__ working very hard.A. haveB. have beenC. had18.He keeps _____B____ at himself in the mirror.A. to lookB. lookingC. look19.The bedroom needs __C__.A. decorateB. to decorateC. decorating20.Before she left on the trip, she __A__ hard.A. had trainedB. has trainedC. would trained21.He is the man __C__ dog bit me.A. thatB. whichC. whose22.Mary forgot __B__a letter to her mother, so she wrote to her just now.A. writingB. to writeC. to have written23.--- What’s happened to Tom? __A__ to hospital.A. He’s been takenB. He’ll be takenC. He’s taken24.He was __C__about his new job.A. above the moonB. on the moonC. over the moon25.Everything __B__ if Albert hadn’t called the fire brigade.A. will be destroyedB. would have been destroyedC. would be destroyed26.On his first sea __B__, he was still quite young but showed great courage to face the storm.A. trip C. tour27.I broke my leg when I __A__skiing in America.A. wasB. isC. would be28.She was convicted __C__ murder.A. toB. inC. of29.He, as well as I, __A__ a student.A. isB. amC. are30.Mother was busy. Although she was not watching the basketball on TV, she __A__ it on the radio.A. was listening toB. was hearingC. was listening31.Hardly __A__ home when it began to rain.A. had I gotB. I had gotC. had I arrived in32.It happen __C__ a winter night.A. atB. inC. on第三局部完型填空Passage 1There are advantages and disadvantages to 1 Asian and Western educational methods. For example, one advantage 2 the education in Japan is that students there learn much more math and science 3 American students. They also study more hours each day than Americans 4 . The study is difficult, but it 5 students for a society that values discipline and self-control. There is, however, a disadvantage. Memorization is an important learning method in Japanese schools, 6 many students say that after an exam, they forget much of the information that they have memorized.The advantage to the education in North America, 7 the other hand, is that studentslearn to think by themselves. The system prepares them for a society that values 8 ideas. There is, however, a disadvantage. When students graduate from high school, they haven’t memorized 9 many basic rules and facts as students in other countries 10 .1. A. only B. both C. all2. A. for B. as C. to3. A. to B. for C. than4. A. do B. have C. does5. A. provides B. gets C. prepares6. A. and B. yet C. just7. A. at B. on C. under8. A. old B. poor C. new9. A. more B. less C. as10. A. have B. does C. haven’t1-5 BCCAC 6-10 BBCCAPassage 2A study has shown that fitness is the key __1 _ long life, irrespective of body shape __2__ even smoking habits. Researchers discovered that people who exercise live longer than __3__, even if they are overweight and smoke.The study found that __4__ fit of the 6,000 middle-aged men in the study were five times more likely to die within six years of the start of the research than the fittest. This was true __5__ the men had heart problems, smoked or were overweight. Scientists concluded that it was better __6__ and active than skinny and sedentary. Dr Ken cooper, a fitness expert, said, “You are better off smoking a packet of cigarettes a day and exercising regularly than __7__ a non –smoker and sedentary.〞 Although he adds, “But don’t misunderstand me.I am not endorsing __8 , I am trying to tell you how dangerous it is to be sedentary.〞The British Government is putting pressure __9 manufacturers to reduce high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation’s health. But the new study suggests the Government should encourage more people __10 _.1. A. for B. of C. to2. A. or B. and C. but3. A. these that do notB. these who do notC. those who do not4. A. the little B. less C. the least5. A. if or not B. whether or not C. when6. A. to be fat B. being fat to C. doing7. A. being B. be C. to be8. A. smoked B. to smoke C. smoking9. B. on C. to10. A. exercised B. exercising C. to exercise1-5 CACCB 6-10 AACBC短文理解1短文理解5Benjamin Disraeli, the famous nineteenth century prime minister, said, “London is not a city, --- it is a nation.〞Today this is an understatement; London, with its vast range of different ethnic groups, is a world.Certainly, London is the most culturally diverse city in the world. The city was founded by the Romans and since then new arrivals have constantly added to its character and prosperity.Within 10 years 40% of Londoners will be from ethnic minority groups, including the growing number of Londoners of mixed ethnic origin, but most of them will have been born in Britain.Children of Caribbean-Chinese marriages will go to school with children of Russian-Irish couples. None of them will be English but all of them will be Londoners.Most of Britain's ethnic minority residents live in the capital, speaking over 300 languages.Nearly all of the African population and many of the Caribbean population of Britain live in London (83% and 58% respectively); 39% of the Chinese population of Britain and 36% of the Asian population of Britain live in London.The largest migrant community is from the Irish Republic with 256,000 people, 3.8% of the total population of London.There are an estimated 330,000 refugees and asylum seekers living in London, with most recent arrivals coming from Eastern Europe, North Africa and Kurdistan.Young people, in particular, are skilled at dealing with a large number of different and hybrid cultures.They themselves often have several different ethnic identities since their parents and grandparents may come from several different backgrounds and their friends and partners do also. They are “skilled cross-cultural travellers〞without leaving their home-town.1. Why does the writer think that Benjamin Disraeli’s statement is an understatement?Because he thinks London is _________.A. a miniature world thanks to its great cultural diversityB. even larger than some countries in the worldC. not a nation at all2.London is regarded as the most culturally diverse city in the world due to the following facts EXCEPT that _________.A. within 10 years 40% Londoners will be from ethnic minority groupsB. many young people are immigrants from different backgroundsC. London accommodates about 330,000 refugees and asylum seekers from many other countries3.Ethnic minority groups will make up _________ of the London population in the future.A. 36%B. 40%C. 39%4.The last paragraph mainly tells us in London _________.A. young people feel at ease with a large number of diversified culturesB. young people are raised in a multicultural environmentC. young people find it hard to adapt themselves to hybrid cultures5.The passage mainly deals with _________.A. the advantage of hybrid cultures in LondonB. the composition of the population in LondonC. the cultural diversity in London1-5 ABBAC短文理解6Who will stage the games?Preparing for the Olympics Games is a huge undertaking. Just like the athletes, the host city spends years getting ready for the event. Before deciding which city will host the Olympic Games, the International Olympic Committee (IOC) has to examine bids from all over the world. Bidding for the games begins about ten years in advance. Without preparing a very strong bid1, a city will not win the competition to host the games. Beijing was chosen for the 2021 games from five bidders — Osaka, Paris, Toronto and Istanbul.Why does it take so long to prepare?Building the infrastructure costs huge amounts of money. Holding the World Cup in 202X in Japan and South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system. In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3. Each host city must also build an Olympic village for the athletes. By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?Hosting the games has a major effect on the economy and brings international prestige to the country. Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts ______ before the games are really held.A. two yearsB. eight yearsC. ten years2.Beijing was one of the _______ bidders for the 2021games.A. fiveB. fourC. three3.The World Cup 202X was held in _______.A. JapanB. South KoreaC. A and B4. What construction projects did Beijing start after winning the bid?A. The extension of the underground.B. The improvement of the airport.C. The building of new motorwaysD. All of the above5. Why do countries want to host the Olympic Games?A. Because it has a major effect on the economy.B. Because it brings international prestige to the country.C. Because the host cities are permanently improved.D. All of the above.1-5 CACDD短文理解7阅读以下短文，并依据短文内容推断其后的句子是否正确〔T〕、错误〔F〕，还是文字中没有涉及相关信息〔NG〕。
会计专业英语期末升级版
第9课工作底表 A WORKSHEETA trial balance is taken from the ledger accounts and listed in the first two columns of the worksheet. Adjustments enter on the worksheet directly. 根据分类账户编制试算平衡表并列示在工作底表的最初两栏，调整分录则直接记入工作底表。
A formal set of financial statements frequently includes a statement of owners, equity (in the case of single proprietorships and partnerships). As for corporations, a statement of retained earnings would be included. 一组正式的财务报表往往包括业主权益表（就独资及合伙而言），至于公司，则是留存收益表。
At the close of the calendar or fiscal year, however, the necessary adjusting entries must be recorded in the general journal and posted to the ledger accounts in order to accomplish the proper closing procedures. 但在日历年度或财务年度结束时，所需的调整分录就必须记入普通日记账并过入分类账户，以完成恰当的结账程序。
（表略）Consequently, in preparing a statement of owners' equity, we must examine the owners, capital accounts in the general ledger. 从而，在编制业主权益表时，就必须考察总分类账中的业主资本账户。
最新会计专业英语期末考试试卷和答案
会计专业英语期末考试试卷和答案1. The economic resources of a business are called: BA.Owner’s EquityB.AssetsC.Accounting equationD.Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: DA.A debit to the cash receivable account of $2100.B.A credit to the accounts receivable account of $2100.C.A debit to the cash account of $1400.D.A debit to the accounts receivable account of $1400.3. In general terms, financial assets appear in the balance sheet at: AA.Face value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4. Each of the following measures strengthens internal control over cash receipts except: DA.The use of a voucher system.B.Preparation of a daily listing of all checks received through the mail.C.The deposit of cash receipts intact in the bank on a daily basis.D.The use of cash registers.5. Which of the following items is the greatest in dollar amount? DA.Beginning inventoryB.Cost of goods sold.C.Cost of goods available for saleD.Ending inventory6.Why do companies prefer the LIFO inventory后进先出法method during a period of rising prices? BA.Higher reported incomeB.Lower income taxesC.Lower reported incomeD.Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? DA.IntangibleB.Unlimited lifeC.Being sold in its useful lifeD.Not capable of rendering benefits to the business in the future.8. Which account is not a contra-asset account? BA.Depreciation ExpenseB.Accumulated DepletionC.Accumulated DepreciationD.Allowance for Doubtful Accounts9. What are the two factors that make ownership of an interest in a general partnership particularly risky? AA.Mutual agency and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agency.D.Double taxation and mutual agency10. Which of the following types of business owners do not take an active role in the daily management of the business? DA.General partnersB.Limited liability partnersC.Sole proprietors 个体经营者D.Stockholders in a publicly owned corporation11. Analysts can use the footnotes to the financial statements to DA.Help their analysis of financial statementsB.Help their understanding of financial statementsC.Help their checking of financial statements.D.All of the above12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio? CA. 0.125B. 0.208C. 0.333D. 3.013. The horizontal analysis is used mainly to AA.Analyzing financial trendsB.Evaluating financial structureC.Assessing the pat performancesD.Measuring the term-paying ability14. Among the following ratios, which is used for long-term solvency analysis?长期偿债能力分析AA.Current ratio 流动比率B.Times-interest-earned ratioC.Operating cycleD.Book value per share15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as a DA.Sole proprietorship 个体独资公司B.Single proprietorshipC.Partnership 合伙公司D.Corporation 股份有限公司二、名词解释(10分)(1) Journal entry：日记账Journal entry is a logging of transactions into accounting journal items. It can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced". Journal entries can record unique items or recurring items such as depreciation or bond amortization.(2) Going concern：持续经营The company will continue to operate in the near future, unless substantial evidence to the contrary exists.(3) Matching principle：一致性原则(4) Working capital：营运资金(5) Revenue expenditure：收入费用三、会计业务（共35分）1. On December 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months.(1)Prepare the general journal entry to record obtaining the loan from the bank on December 1.(2)Prepare the adjusting journal entry to record accrual of the interest payable on the loan on December 31.Answer:(1)Debit: cash $250000Credit: current liabilities $250000(2)Debit: Accrual Expense $5000 不确定Credit: Interest Payable $50003. Please prepare the related entries according to the following accounting events.1)Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible.2)On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.3)On July 1, Nick Company paid the $500 amount that had been written off on March 1.Answer:(1)Debit: Uncollectible Accounts Expense坏账损失$12000Credit: Allowance for Doubtful Accounts坏账准备$12000(2)Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(3)Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit: Cash $500Credit: Accounts Receivable $500四、英译汉（40分）1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what weconsider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.会计准则不像自然法则那样天生就存在等待人类去探索。
会计专业英语期末考试练习卷new
1. The economic resources of a business are called: BA.Owner’s EquityB.AssetsC.Accounting equationD.Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: DA.A debit to the cash receivable account of $2100.B.A credit to the accounts receivable account of $2100.C.A debit to the cash account of $1400.D.A debit to the accounts receivable account of $1400.3. In general terms, financial assets appear in the balance sheet at: AA.Face value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4.Each of the following measures strengthens internal control over cash receipts except: DA.The use of a voucher system.B.Preparation of a daily listing of all checks received throughthe mail.C.The deposit of cash receipts intact in the bank on a daily basis.D.The use of cash registers.5. Which of the following items is the greatest in dollar amount DA.Beginning inventoryB.Cost of goods sold.C.Cost of goods available for saleD.Ending inventorydo companies prefer the LIFO inventory后进先出法 method during a period of rising prices BA.Higher reported incomeB.Lower income taxesC.Lower reported incomeD.Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment DA.IntangibleB.Unlimited lifeC.Being sold in its useful lifeD.Not capable of rendering benefits to the business in the future.8. Which account is not a contra-asset account BA.Depreciation ExpenseB.Accumulated DepletionC.Accumulated DepreciationD.Allowance for Doubtful Accounts9. What are the two factors that make ownership of an interest ina general partnership particularly risky AA.Mutual agency and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agency.D.Double taxation and mutual agency10. Which of the following types of business owners do not take an active role in the daily management of the business DA.General partnersB.Limited liability partnersC.Sole proprietors 个体经营者D.Stockholders in a publicly owned corporation11. Analysts can use the footnotes to the financial statements to DA.Help their analysis of financial statementsB.Help their understanding of financial statementsC.Help their checking of financial statements.D.All of the above12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio CA.B.C.D.13. The horizontal analysis is used mainly to AA.Analyzing financial trendsB.Evaluating financial structureC.Assessing the pat performancesD.Measuring the term-paying ability14.Among the following ratios, which is used for long-term solvency analysis长期偿债能力分析 AA.Current ratio 流动比率B.Times-interest-earned ratioC.Operating cycleD.Book value per share15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as a DA.Sole proprietorship 个体独资公司B.Single proprietorshipC.Partnership 合伙公司D.Corporation 股份有限公司一、名词解释10分1 Journal entry：日记账Journal entry is a logging of transactions into accounting journal items. It can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced". Journal entries can record unique items or recurring items such as depreciation or bond amortization.2 Going concern：持续经营 The company will continue to operate in the near future, unless substantial evidence to the contrary exists.3 Matching principle：一致性原则4 Working capital：营运资金5 Revenue expenditure：收入费用二、会计业务共35分1. On December 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest per year at the end of 6 months.(1)Prepare the general journal entry to record obtaining theloan from the bank on December 1.(2)Prepare the adjusting journal entry to record accrual ofthe interest payable on the loan on December 31.(3)Prepare the presentation of the liability to the bank onME’s December balance sheet.Answer:(1)Debit: cash $250000Credit: current liabilities $250000(2)Debit: Accrual Expense $5000 不确定Credit: Interest Payable $50003 P392. The following information relating to the bank checking account is available for Music Hall at July 31:Balance per bank statement at$20 0000July 31Balance per depositor’s18 860 recordsOutstanding checks 2 000 Deposits in transit 800 Service charge by bank 60 Prepare a bank reconciliation银行对账工作 fro Music Hall at July 31.Answer:P423. Please prepare the related entries according to the following accounting events.1 Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible.2 On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.3 On July 1, Nick Company paid the $500 amount that had been written off on March 1.Answer:(1)Debit: Uncollectible Accounts Expense坏账损失 $12000Credit: Allowance for Doubtful Accounts坏账准备 $12000(2)Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(3)Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit: Cash $500Credit: Accounts Receivable $500四、英译汉40分1 Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.会计准则不像自然法则那样天生就存在等待人类去探索;会计准则需要人类在财务报告最重要目标的指引下去不断发展;很多时候我们认为会计准则就像一场组织运动的规则例如足球或篮球的规则2 Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments. 会计有特定的流程;在这个流程中现金收支在一定时间内通过一些特定方式流入流出并产生收入;收入代表一个公司在某一时间段的经济效益;收入这个概念在现实世界中包含着大量决策和评判;3Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统;会计信息主要提供给公司所有者、经营者、投资者和其他使用者以帮助他们决策;所以,会计又被称为“公司的语言”;4The use of accounting information is not limited to the business world. We live in an ear of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to be eligible for a college scholarship.会计信息的运用并不限于商业界;会计在我们生活中无处不在;个人需要记录他的收入并整理他的纳税申报表;当一个需要申请贷款、信用卡或奖学金时,他通常需要提供个人会计信息来获得申请资格;。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
1 《会计英语》复习资料 二、单项选择（红字为正确答案）：
Financial reports are used by d. all of the above
1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ） d. all of the above
2. Which of the following best describes accounting? b. is an information system that provides reports to stakeholders
3. Using accrual accounting, expenses are recorded and reported only a. when they are incurred, whether or not cash is paid
4. The measurement bases exclude( ) c. Sale price
5. Debts owed by a business are referred to as（ ） d. liabilities
6. Which of the following financial statements reports information as of a specific date? c. balance sheet
7. Cash investments made by the owner to the business are reported on the statement of cash flows in the a. financing activities section
8. The accounting equation may be expressed as d. Assets - Liabilities = Owner's Equity
9. Which of the following groups of accounts have a normal credit balance? a. revenues, liabilities, capital
10. Which of the following groups of accounts have a normal debit balance? d. assets, expenses
11. Which of the following types of accounts have a normal credit balance? c. revenues and liabilities
12. In the accounting cycle, the last step is（ ） a. preparing a post-closing trial balance
13. Which of the following should not be considered cash by an accountant? c. postage stamps
2
14. A bank reconciliation should be prepared periodically because （ ） c. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and corrected
15. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ） c. deduction from the balance per bank statement
16. The asset created by a business when it makes a sale on account is termed c. accounts receivable
17. What is the type of account and normal balance of Allowance for Doubtful Accounts? a. Contra asset, credit
18. The term "inventory" indicates （ ） d. both A and B 19. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error? a. net income is understated 20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error? b. owner's equity is overstated 21.The inventory method that assigns the most recent costs to cost of good sold is b. LIFO 22.Under which method of cost flows is the inventory assumed to be composed of the most recent costs? b. first-in, first-out 23. When the perpetual inventory system is used, the inventory sold is debited to ( ) b. cost of merchandise sold 24．All of the following below are needed for the calculation of depreciation except d. book value
25. A characteristic of a fixed asset is that it is b. used in the operations of a business 26. Accumulated Depreciation ( ) c. is a contra asset account 27. The two methods of accounting for investments in stock are the cost method and the （ ） b. equity method
28. A capital expenditure results in a debit to （ ） d. an asset account 29. Current liabilities are（ ） d. due and payable within one year 30. The debt created by a business when it makes a purchase on account is referred to as an b. account payable 31. Notes may be issued （ ） d. all of the above 3
32.The cost of a product warranty should be included as an expense in the c. period of the sale of the product
33. If the market rate of interest is 8%, the price of 6% bonds paying interest semiannually with a face value of $100,000 will be c. Less than $100,000 34. The interest rate specified in the bond indenture is called the （ ） b. contract rate 35. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are d. callable bonds 36. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at d. a discount
37. One potential advantage of financing corporations through the use of bonds rather than common stock is c. the interest expense is deductible for tax purposes by the corporation
38. Characteristics of a corporation include （ ） d. shareholders who have limited liability
39. Stockholders' equity （ ） c. includes retained earnings and paid-in capital 40. The excess of issue price over par of common stock is termed a(n) （ ） d. premium 41. Cash dividends are usually not paid on which of the following? c. treasury stock