财务会计会计专业英语复习资料.docx

财务会计会计专业英语复习资料.docx

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财务会计会计专业英语复习资料

（财务会计）会计专业英语复习资料

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、sourcedocument

14、nominalrate

15、creditsale

16、sum-of-years-digitsmethod

17、economicentityassumption

18、financialposition

19、fixedassets

20、publichearing

21、incomestatement

22、salesdiscount

23、valueaddedtax

24、trademark

25、bankoverdraft

二、从下列选项中选出最佳答案

1、Generally，revenueisrecordedbyabusinessenterpriseatapointwhen：

（）

A、Managementdecidesitisappropriatetodoso

B、Theproductisavailableforsaletoconsumers

C、Anexchangehastakenplaceandtheearningprocessisvirtuallycomplete

D、Anorderformerchandisehasbeenreceived

2、Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods？

（）

A、Toreducetheincometaxliability

B、Toaidmanagementinmakingbusinessdecisions

C、Tomatchthecostsofproductionwithrevenueasearned

D、Toadheretotheaccountingconceptofconservatism

3、Whataccountingprincipleorconceptjustifiestheuseofaccrualsanddeferrals？

（）

A、Goingconcern

B、Materiality

C、Consistency

D、Stablemonetaryunit

4、Anaccruedexpensecanbestbedescribedasanamount（）

A、Paidandcurrentlymatchedwithrevenue

B、Paidandnotcurrentlymatchedwithrevenue

C、Notpaidandnotcurrentlymatchedwithrevenue

D、Notpaidandcurrentlymatchedwithrevenue

5、Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof（）

A、Businessentity

B、Consistency

C、Goingconcern

D、Substanceoverform

6、Inpreparingabankreconciliation，theamountofchecksoutstandingwouldbe：

（）

A、addedtothebankbalanceaccordingtothebankstatement.

B、deductedfromthebankbalanceaccordingtothebankstatement.

C、addedtothecashbalanceaccordingtothedepositor’srecords.

D、deductedfromthecashbalanceaccordingtothedepositor’srecords.

7、Journalentriesbasedonthebankreconciliationarerequiredfor：

（）

A、additionstothecashbalanceaccordingtothedepositor’srecords.

B、deductionsfromthecashbalanceaccordingtothedepositor’srecords.

C、BothAandB

D、NeitherAnorB

8、Apettycashfundis：

（）

A、usedtopayrelativelysmallamounts。

B、establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmallamountsaspecifiedperiod。

C、reimbursedwhentheamountofmoneyinthefundisreducedtopredeterminedminimumamount。

D、alloftheabove。

9、Acorporationhastwoequitysecurities，whichitholdsasatemporaryinvestment.IfsecurityAhasacostof$150，000andafairmarketvalueof$120,000,securityBhasacostof$200,000andafairmarketvalueof$150,000,atwhatamountshouldthesesecuritiesbereportedinthecurrentassetssectionofthecorporation’sbalancesheet?

（）

A、$350,000B、$320,000C、$300,000D、$270,000

10、Underwhatcaptionwouldaninvestmentinstockthatisholdasatemporaryinvestmentbereportedinthebalancesheet？

（）

A、CurrentassetsB、PlantassetsC、InvestmentsD、Noneoftheabove

11、Ifthemerchandiseinventoryattheendoftheyearisoverstatedby$7,500theerrorwillcausean:

A.overstatementofcostofmerchandisesoldfortheyearby$7,500

B.understatementofgrossprofitfortheyearby$7,500

C.overstatementofnetincomefortheyearby$7,500

D.understatementofnetincomefortheyearby$7,500

12.Theinventorysystememployingaccountingrecordsthatcontinuouslydisclosetheamountofinventoryiscalled:

（）

A.periodicB.perpetualC.physicalD.retail

13.Theinventorycostingmethodthatisbasedontheassumptionthatcostsshouldbechargedagainstrevenueintheorderinwhichtheywereincurredis:

（）

A.FIFOB.LIFOC.averagecostD.perpetualinventory

14.Ifmerchandiseinventoryisbeingvaluedatcostandthepricelevelisrising,themethodofcostingthatwillyieldthelargestnetincomeis:

（）

A.FIFOB.LIFOC.averageD.periodic

15.Ifafirmpurchases$100,000ofbondsofXcompanyat101plusaccruedinterestof$2,000andpaysbroker’scommissionsof$50,theamountdebitedtoInvestmentinXCompanyBondsmaybe:

（）

A.$100,000B.$101,050C.$103,000D.noneoftheabove

16.Theowner’sequityinacorporationiscommonlycalled:

（）

A.capitalB.stockholders’equityC.shareholders’investmentD.alloftheabove

17.Ifacorporationreacquiresitsownstock,thestockislistedonthebalancesheetinthe:

（）

A.currentassetssectionB.long-termliabilitiessection

C.stockholders’equitysectionD.noneoftheabove

18.Paid-incapitalforacorporationmayoriginatefromwhichofthefollowingsources?

（）

A.Realestatedonatedtothecorporation

B.Redemptionofthecorporation’sownstock

C.Saleofthecorporation’streasurystock

D.alloftheabove

19.Duringitsfirstyearofoperations,acorporationelectedtousethestraight-linemethodofdepreciationforfinancialreportingpurposesandthesum-of-the-years-digitsmethodindeterminingtaxableincome.Iftheincometaxrateis45%andtheamountofdepreciationexpenseis$60,000underthestraight-linemethodand$100,000underthesum-of-the-years-digitsmethod,whatistheamountofincometaxdeferredtofutureyears?

（）

A.$18,000B.$27,000C.$45,000D.noneoftheabove

20.Anappropriationforplantexpansionwouldbereportedonthebalancesheetin:

（）

A.theplantassetssection

B.thelong-termliabilitiessection

C.thestockholders’equitysection

D.noneoftheabove

三.判断题,正确的写”T”.错误的写”F”

1.Manypeoplehavechosenaccountingasaprofessionbecauseofitsmanydisadvantages.（）

2.Accountingmaybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting.（）

3.Theaccountingequationis:

Assets=Owners'equity.（）

4.Theaccountingequationis:

Assets=liabilities+Equities.（）

5.Inaccounting,theleftsideiscalleddebit,abbreviated"Cr",andtherightsideiscalledthecredit,abbreviated"Dr".（）

6.Thewords"todebit"and"tocredit"arethesame.（）

7.Inordertoreflectthechangesoftheaccountingobjectivesclearly,weshoulddividethemintofourkinds---Assets,liabilities,Owners'equityandLoss,etc.（）

8.Mostbusinesshavemanysameaccounts.（）

9.Therecordingvouchershouldbedividedintothreekinds—thereceipt,paymentandtransfervoucher.（）

10.Vouchersofaccountingisincludingtheoriginalvoucher.（）

四、经济业务描述题

1.OnJanuary1,theownerofAnn’sDeliveryServiceCompany,AnnMoe,invested$25,000cashtogetthebusinessstarted.

2.OnJanuary3,thebusinesspurchasedofficeequipmentonaccountfor$1500.

3.OnJanuary5,officesuppliesarepurchasedfor$450cash.

4.OnJanuary10,thecompanypaid$700towardwhatwasowedonapreviousobligation.

5.OnJanuary12,deliveryserviceswereperformedwhichresultedindeliveryfeesfor$500,whichwillbepaidintwoweeks.

6.OnJanuary15,thebusinessborrows$4,000atthebank,givinga30daynote.

7.OnJanuary17,theownerwithdrew$200cashforpersonaluse.

8.OnJanuary20,deliveryservicesarerenderedfor$2,500cash..

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。

公司的业主权益通常称为资本、股东权益、股东资产净值、股东投资。

2、债务可分为流动负债和长期负债。

流动负债是将在一年或一个会计期间后偿还的债务，而长期负债是在一年或一年以上多个会计期间后偿还的债务，通常是二三年或更长。

3、Accountingisdefinedbroadlyastheprocessofrecording，classifiying，andsummarizingdatarelatedtobusinesstransactionsandeventstopermitinformedjudgementanddecisionsbyusersoftheinformation.Suchdataaretoalargeextentofafinancialnatureandarefrequentlystatedinmonetaryterms.Accountingisalsoconcernedwithreportingandinterpretingtheinformation.

4、Abalancesheetpresentsthefinancialpositionofabusinessenterpriseatagivendata.Thefinancialpositionconsistsoftheassets，liabilities，andowners’equity.Abalancesheetshowsthefinancialresourcesabusinessowns，thedebtsthatthebusinessowes，andtheresidualinterestofthebusiness，whichisthedifferencebetweenwhatitownsandwhatitowes.

5、无形资产是那些对企业有用但没有实物形态的长期资产。

无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。

无形资产按取得时所花的成本入帐，并且在整个有效期内逐期摊销转入费用帐。