会计专业英语期末复习资料
《会计专业英语》期末复习资料
《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
14. A bank reconciliation should be prepared periodically because （）
《会计专业英语》期末复习资料
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
32.The cost of a product warranty should be included as an expense in the
《会计专业英语》期末复习资料
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
42. Which of the following accounts below is reported in the paid-in capital/stockholders' equity section of the corporate balance sheet?
d. Preferred Stock
43. If preferred stock has dividends in arrears, the preferred stock must be
d. convertible
44. The primary purpose of a stock split is to
b. reduce the market price of the stock per share
45. Which statement below is not a reason for a corporation to buy back its own stock.
d. to increase the shares outstanding
46. The liability for a dividend is recorded on which of the following dates?
d. the date of declaration
47. In credit terms of 2/10, n/30, the "2" represents the
d. percent of the cash discount
48. Revenue should be recognized when（）
b. the service is performed
49. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）
b. solvency and profitability
50. Which of the following is not included in the computation of the quick ratio?
a. inventory
四、问答题：
3．Differentiate between financial accounting and managerial accounting.
财务会计与管理会计的区别。
Financial accounting is primarily concerned with the recording and reporting of economic data and activities for a business.
Management accounting uses both financial accounting and estimated data to aid management in running day-to-day operations and in planning future operations..
4．The objective of financial reporting 财务报告的目标。
参考答案：
Overall objective（总体目标） of financial reporting is to provide financial information useful to external users in making economic decisions.
(a) provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions；（向使用者提供有关企业财务状况、经营成果和财务状况变动情况的信息，以利于其作出经济决策。）
(b) show the results of the stewardship of management, or the accountability of management for the resources entrusted to it. （反映管理当局受托责任的履行结果，或管理当局受托管理资源的责任。）
5．What are the recognition and measurement principles?
财务报表要素的确认与计量原则。
参考答案：
(1) Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
Recognition Criteria 确认标准：
a. The Probability of Future Economic Benefit 未来经济利益流入的可能性
Measurement Reliably计量的可靠性
(2) Measurement is the process of determining the monetary amounts at which the elements of financial statements are to be recognized and carried in the balance sheet or income statement. Measurement Bases 计量基础：
Historical cost. 历史成本
Current cost 现行成本
Realizable (settlement) value可实现（清算）价值
Present value 现值
8． Differentiate between the accrual basis and the cash basis.
应计制与现金制的区别。
参考答案：
Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.
Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.
9． What is the double-entry system? 简述复式记账法的含义
参考答案：
A system of recording transactions in a way that maintains the equality of the accounting equation. The fundamental rule of double-entry bookkeeping is that debits must equal credits.
For every transaction, there must be at least one debit and one credit.
Debits must always equal credits for each transaction.
Debits are always entered on the left side of an account and credits are always entered on the right side.
10．What are the major types of adjusting entries? 调整分录的种类
参考答案：
Adjusting entries can be classified as either ：Prepayments or Accruals
(1) Prepayments fall into two categories:
a. Prepaid expense
b. Deferred Revenue (Unearned Revenue)
(2) Accruals fall into two categories
a. Accrued expenses
b. Accrued revenues
★考核知识点:调整分录P72
附4.10 参考课件第4章
Companies are on a calendar or fiscal year and business transactions can cut across two years. Therefore, adjusting entries are needed to ensure that the revenue recognition and matching principles are followed.
Adjusting entries can be classified as either ：Prepayments or Accruals
(1) Prepayments fall into two categories:
a. Prepaid expenses: expenses have been paid in cash and are recorded as assets until they are used or consumed.
b. Deferred Revenue (Unearned Revenue)：Revenues received in cash and recorded as liabilities before they are earned.
(2) Accruals fall into two categories
a. Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.
b. Accrued revenues are revenues that have been earned but not yet received in cash.
11. Describe the basic steps of the accounting cycle.简述会计循环的步骤。
参考答案：
The accounting cycle (or accounting process) includes standardized procedures that are performed in sequence during every period. (会计循环，或称为会计程序，是在每个会计期间按照一定顺序处理业务的一套规范化的程序）
It is called cycle because the steps repeated each accounting period.
(1) Transactions are analyzed and recorded in the journal.
(2). Transactions are posted to the ledger.
(3) A trial balance is prepared, adjustment data are assembled, and an optional work sheet is completed.
(4) Financial statements are prepared.
(5) Adjusting entries are journalized and posted.
(6) Closing entries are journalized and posted.
(7) A post-closing trial balance is prepared.
12． What are the advantages of the allowance method for uncollectible accounts?
应收账款坏账备抵法的优点。
★考核知识点:应收账款坏账处理P212-217
附4.12 参考课件第5章
Management makes an estimate each year of the portion of accounts receivable that may not be collectible.
Uncollectible Accounts Expense (Bad Debts ) is debited and Allowance for Doubtful Accounts is credited.
Actual accounts that prove to be uncollectible are debited to Allowance for Doubtful Accounts and credited to Accounts Receivable.
(1) This method is consistent with the matching principle.
(2) The accounts receivable state at net realizable value at end of the accounting period.
13． Describe the characteristics of the periodic inventory system and the perpetual inventory system. 存货的两种盘存制度的特点。
参考答案：
A company using a perpetual system maintains a continuous record of the physical quantities in its inventory.
A company using a periodic system does not maintains a continuous record of the physical quantities on hand.
In a periodic inventory system, when an item is sold, the only journal entry recorded is to reflect the sale of the merchandise Cost of goods sold is recorded only after the ending inventory has been counted and valued at the end of the period.
With a perpetual inventory system, continually updated records are maintained for inventory items. Such tracking is readily enabled through advances in technology. As a result, two journal entries are made when a sale occurs.
14．What are the financial statements effects of inventory methods?
存货计价方法对报表有何影响？（以先进先出法、后进先出法和平均成本法为例）
Income Statement Effects：In periods of increasing prices, FIFO reports the highest net income, LIFO the lowest net income, and average cost falls in the middle. In periods of decreasing prices, the converse is true: FIFO will report the lowest net income, LIFO the highest, with average cost in the middle.
Balance Sheet Effects ：In a period of inflation, the costs allocated to ending inventory using FIFO will approximate current costs. Thus, the market to book value of the inventory should approximate 1.0. Conversely, during a period of increasing prices, the costs allocated to the ending inventory using LIFO will be significantly understated. Thus, the market to book ratio will be greater than 1.0.
15． What are the classifications and objectives of investment in securities? 简述证券投资的类型和目的。
参考答案：
Classifications of Investments: Trading securities；Held-to-maturity debt securities；Available-for-sale securities
Objectives of Investment in Securities：
（1）Temporary investment of surplus cash
（2）Investment solely for a return
（3）Investment for influence
（4）Purchase for control
★考核知识点:存货计价方法P237-244
附4.15 参考课件第6章
Marketable securities–Stocks, bonds and other financial instruments that organizations hold in lieu of cash. These are also referred to in the financial statements as short-term investments Two Types of Marketable securities:
Debt securities - These are bonds issued by corporations or government that have maturity value, interest rate and maturity date.
Equity securities – These are any securities, such as common shares that represent ownership in a company.
Classifications of Investments in Equity and Debt Securities：
Trading securities: Investments at fair value through profit or loss ; held for trading, or design ated to be ‘at fair value through profit or loss’
Held-to-maturity debt securities: financial assets with fixed or determinable payments; fixed maturity ; positive intent and ability to hold to maturity
Available-for-sale securities: remaining financial assets ;do not fall into any of the two categories above
Objectives of Investment in Securities
Temporary investment of surplus cash
Investment solely for a return
Investment for influence
Purchase for control
16. Describe the reasons for holding marketable securities.简述企业进行短期有价证券投资的原因
★考核知识点:短期投资P361
附4.16 参考课件第6章
There are many reasons why a company may want to buy debt or equity securities from another company. For example, Company A may purchase the debt of Company B because
? Company B’s debt is p aying a good interest rate.
? The debt may have a maturity date that matches Company A’s need for cash.
? The debt may be selling for less than face value, and Company A thinks that it can sell the debt later at a gain.
Investments in debt and equity securities can be classified on the statement of financial position as either current or non-current assets.
One reason for holding short term investments relates to the control of cash. The amount of cash held by an entity should be carefully regulated so that there is neither too much nor too little available at any time. If there is too little cash on hand, the firm will not be able to meet daily or periodic cash requirements; if there is too much cash on hand, a portion of the entity’s assets are unproductive.
Therefore, management will try to keep just enough cash on hand at any one time to meet daily requirements, plus a cushion for emergencies.
Cash in excess of the daily minimum should be invested in income-producing opportunities, such as the debt and equity securities of other companies.
会计专业英语翻译题知识分享
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计专业英语期末试题 )
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese 、 1、entity concept 主题概念 2、depreciation折旧 3、double entry system 4、inventories 5、stable monetary unit 6、opening balance 7、current asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、direct write-off method Ⅱ、Translate The Following Sentences Into Chinese 、 1、Accounting is often described as an information system、It is the system that measures business activities, processes into reports and communicates these findings to decision makers、 2、The primary users of financial information are investors and creditors、Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers、 3、There are two sources of assets、One is liabilities and the other is owner’s equity、Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future、 资产有两个来源，一个就是负债，另一个就是所有者权益。负债就是由过去得交易或事件产生得实体得义务，其结算可能导致未来资产或服务得转让或使用。 4、Accounting elements are basic classification of accounting practices、They are essential units to present the financial position and operating result of an entity、In China, we have six groups of accounting elements、They are assets, liabilities, owner’s equity, revenue, expense and profit (income)、会计要素就是会计实践得基础分类。它们就是保护财务状况与实体经营
会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
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会计专业术语中英文对比(最新整理)
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
会计英语试题及复习资料
会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
会计英语专业词汇2009
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
会计专业英语期末考试练习卷(new)
会计专业英语期末考试练习卷(new)
1. The economic resources of a business are called : B A. Owner ’s Equity B. Assets C. Accounting equation D. Liabilities 2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $210 0 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D A. 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: A A. 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 intern al control over cash receipts except : D A. 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? D A. Beginning inventory B. Cost of goods sold. C. Cost of goods available for sale D. Ending inventory 6. Why do companies prefer the LIFO inventory 后进先出法method during a period of rising prices? B A. Higher reported income B. Lower income taxes C. Lower reported income D. Higher ending inventory 7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? D A. Intangible
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
会计专业英语-模拟题
《会计专业英语》模拟题 一.单选题 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). A.when goods are sole or services are rendered to customers B.when cash is collected from customers C.at the end of the accounting period D.only when the revenue can be matched by an equal dollar amount of expenses [答案]:A 2.The Matching Principle:(). A.applies only to situations in which a cash payment occurs before an expense is recognized B.applies only to situations in which a cash receipt occurs before revenue is recognized C.is used in accrual accounting to determine the proper period for recognition of expenses D.is used in accrual accounting to determine the proper period in which to recognize revenue [答案]:C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). A.decrease assets and decrease owner’s equity B.increase liabilities and decrease owner’s equity C.have no effect on total assets D.decrease assets and decrease liabilities [答案]:D 4.Which of the following concepts belongs to accounting assumption?(). A.Conservation B.Money measurement C.Materiality D.Consistency [答案]:B 5.Which of these is/are an example of an asset account?___ A.service revenue B.withdrawals C.supplies D.all of the above [答案]:C 6.Which of these statements is false?(). A.increase in assets and increase in revenues are recorded with a debit B.increase in liabilities and increase in owner’s equity are recorded with a c redit
管理会计专业术语词汇大全(英文版)
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that