会计英语期末复习
一、判断题20题 20分
二、多项选择题10题20分
三、名词解释5题15分
四、汉译英20题20分
五、会计实践操作25分
名词解释
1、Accounting（会计）P3
Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms.
2、Accrual Basis Accounting (权责发生制) P18
3、Liability（负债）P148
Liabilities are defined as “probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events”.
4、Capital Expenditure (资本性支出) P29
Capital expenditure are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows , and thus should be added to the plant and equipment or capital asset account.
5、Matching principle（配比原则）P26
Matching refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.
6、Substance Over Form（实质重于形式）P30
Substance over form requires that transactions and other events are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.
汉译英
真实性和公允性 truth and fairness
收付实现制 cash basis of accounting
持续经营假设 going concern assumption
谨慎性原则 conservatism
资本性支出 capital expenditures
配比原则 matching principle
临时性账户 temporary account
经营成果 operating results
盈余公积 surplus reserve
未分配利润 undistributed profit
银行对账单 bank statement
应付票据 notes payable
实质重于形式 substance over form
货币计量假设 monetary unit assumption
重要性原则 materiality
可变现净值 net realizable value
完工百分比法 percentage-of-completion method
会计主体假设 separate entity assumption
交易与事项 transactions and events
会计分期假设 accounting period assumption
会计循环 accounting cycle
多选题
1.会计信息外部使用者有哪些？
S uppliers, regulators, lawyers, brokers, the press shareholders / investors , lenders, non-executive directors
2.资产负债表的构成项目（资产，负债，所有者权益）
A ssets, liabilities, owners’ equity
3.现金流量表的构成项目（经营，投资，筹资）
O perating, investing , financing activities
4．所有者权益变动表
I nvestors, capital reserve, surplus reserve, undistributed profit retained
5.应收款项的分类
A ccounts receivable, notes receivable, other receivable
6.存货的计价方法
S pecific identification, average cost, first-in first-out, last-in first-out
7.制造业企业存货的构成
R aw materials, good in process of manufacture, finished goods
8.固定资产折旧的方法
S traight-line, unit-of-output, double-declining-balance, sum-of-the-year’s digits method
9.留存收益包括
S urplus reserve, undistributed profit
10.与股利相关的三个重要日期
D eclaration date, record date, payment date
11.股利的形成
C ash, property, promissory note to pay cash, stock
判断题
1.Accounting information is not relevant to the daily lives of common
people. (╳)
1。会计信息不相关的普通百姓的日常生活。(╳)
2.T he concept of neutrality means that reported accounting information
should be neutral in its impact and should not influence economic decisions. (╳)
2。中立的概念意味着报告会计信息应该是中性,不应该影响经济决策的影响。(╳) 3.U nderstandability means that anyone should be able to understand the
financial statements. (╳)
3。可理解性意味着任何人都应该能够理解财务报表。(╳)
4.A ll details of transactions must be disclosed in the notes to the
financial statements. (╳)
4。所有的细节事务必须在财务报表附注中披露。(╳)
5.T he purpose of preparing a balance sheet is to determine the results of
operation of a business at the end of an accounting period. (╳)
5。编制资产负债表的目的是确定操作业务的结果在一个会计期间的结束。(╳) 6.P ayments for purchase of a machine represent a cash outflow of operating
activities. (╳)
6。支付购买机器代表经营活动的现金流出。(╳)
7.S ubsequent events that provide further information of conditions
existing at year end should be disclosed in the note. (╳)
7。后续事件,提供进一步的信息年底应该披露的现有条件。(╳)
8.T he recovery of a bad debt affects both balance sheet accounts and
income statement accounts. (╳)
8。坏账的复苏影响损益表和资产负债表帐户帐户。(╳)
9.I nventory is an item of assets and accounting for inventories affect
only the presentation of financial position of an enterprise. (╳) 9。库存是一项资产,占库存只影响一个企业财务状况的陈述。(╳)
10.D epreciation of plant assets means the decrease of market value of the
same assets. (╳)
10。固定资产折旧方法的减少同样的资产的市场价值。(╳)
11.T he entry to record depreciation (a debit Depreciation Expense and a
credit to Accumulated Depreciation) has no effect on assets or liabilities. (╳)
11。进入记录折旧(借记折旧费用和信用卡累计折旧)对资产或负债没有影响。(╳) 12.W hen a control exists, the investor company should use equity method to
account for the investment. (╳)
12。当一个控制存在,投资者公司应该使用权益法占投资。(╳)
13.B onds are normally issued at its face value. (╳)
13。债券通常在其面值发行的债券。(╳)
14.R evenue causes a net increase in owner’s equity. (╳)
14。收入会导致净增加所有者权益。(╳)
15.C ost of goods sold represents a cost, not an expense. (╳)
15。销货成本是成本,而不是一个费用。(╳)
16.T he owner’s house would be included in the balance sheet of the
proprietorship owned by the same owner under the assumption of business entity. (╳)
16。业主的房子将被包括在资产负债表的所有权属于同一个老板的假设下业务实体。(╳)
大题
1.Chares Company purchased a equipment in 30/6/2003 which cost is
$1,200,000 ,The estimated useful life of equipment is 12 year. In 31/12/2013 ,as the development of technology,the company sale the equipment at $300,000 .(lgnore Taxes)
Require:
(1)Doing Jourmal entries at 30/6/2003 .
(2)Calculate the amount of gain or loss in sales of equipment and do related entries.
(1)30/6/2003
Dr.Equipment 1,200,000
Cr.Cash at Bank 1,200,000
(2)31/12/2013
Dr.Cash at Bank 300,000
Accumulated Depreciation 1,050,000
Cr.Equipment 1,200,000
Gain on sale of Equipment 150,000
The company gain $150,000 in sales of equipment.
Date No Of units Unit cost Total cost
1 Jul Beginning lnventory 10 $10 $100
Purchases made in cunent period
15 Sep Purchases 12 $11 132
7 Dec Purchases 15 $12 180
Total purchases 27 312
Goods available for sale 37 412
Sales made in cunment period
20 Sep Sales 8 (1) (3)
12 Jan Sales 10 (2) (4)
Total cost of sales 18 (5)
30 June Ending Inventory 19 (6)
Assume from 1 Jul this year to 30 June next year as one accounting period.
If18 units sold assume：
-1 unit from beginning inventory
-12units from 15 September purchase
-5 units from 7 December purchase
Require：Use spesific identification method to calculate the answer in the blank.
(1)$10，$11
(2)$11，$12
(3)Total cost=$10*1+$11*7=$87
(4)Total cost=$11*5+$12*5=$115
(5)Total cost of sales=$115+$87=$202
(6)Ending inventory=$412-$202=$210
应收账款 accounts receivable
Word 是学生和职场人士最常用的一款办公软件之一，99.99%的人知道它，但其实，这个软件背后，还有一大批隐藏技能你不知道。掌握他们，你将开启新世界的大门。
Tab+Enter,在编过号以后，会自动编号段落
Ctrl + D调出字体栏，配合Tab+Enter全键盘操作吧
Ctrl + L 左对齐， Ctrl + R 右对齐， Ctrl + E 居中
Ctrl + F查找， Ctrl + H 替换。然后关于替换，里面又大有学问！
有时候Word文档中有许多多余的空行需要删除，这个时候我们可以完全可以用“查找替换”来轻松解决。打开“编辑”菜单中的“替换”对话框，把光标定位在“查找内容”输入框中，单击“高级”按钮，选择“特殊字符”中的“段落标记”两次，在输入框中会显示“^P^P”，然后在“替换为”输入框中用上面的方法插入一个“段落标记”(一个“^P”)，再按下“全部替换”按钮。这样多余的空行就会被删除。
Ctrl + Z是撤销，那还原呢？就是Ctrl + Y，撤销上一步撤销！
比如我输入abc, 按一下F4, 就会自动再输入一遍abc
2、The modern automatic transmission is by far the most complicated mechanical component in today’s automobile. 3、Torque that is produced at the end of the crankshaft by the engine must be transmitted to the driving wheels. 4、A double overhead cam engine has two cams per head. So in-line engines have two cams, and V-type engines have four. 5、所以冷却系统的另一个重要作用是让发动机尽快的升温，并保持在稳定的温度范围内。 .
三、Answer the following questions in English. (3×5’) 1、Why do we need the cooling system in an IEC （内燃机）? 2、What is the function of the braking system? 3、What ’s the displacement of an engine? 四、 Choose the right answer. (5×2’) 1、What do almost all cars use to convert gasoline into motion? A. one-stroke combustion cycle B. two-stroke combustion cycle C. three-stroke combustion cycle D. four-stroke combustion cycle 2、A car uses a four-stroke engine. The four strokes are . A. intake, compression, ignition and exhaust B. injection, rotation, ignition and exhaust C. injection, carburetion, rotation and exhaust 3、What is the core of a car ’s engine?
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
一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、M ultiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.doczj.com/doc/023931477.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.doczj.com/doc/023931477.html,rmation used to determine which products to poduce https://www.doczj.com/doc/023931477.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/023931477.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/023931477.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C )
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.
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，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。 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, 可复制、编制，期待你的好评与关注！
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)
. 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.
晓庄学院期末考试试卷 （ 07 级 环境工程 专业2010 ～2011 学年度 第 一 学期） 课程名称 环境工程专业英语 A 卷 考试形式 闭卷 考核类型 考试 本试卷共 六 大题，卷面满分100分，答题时间120分钟。 一、 请根据缩写写出单词全称：（本题共5小题，每小题2分，共10分） 1. VOC ：V olatile Organic Compounds 2. APC ：Air Pollution Control 3. SS ：Suspended Solids 4. COD ：Chemical Oxygen Demand 5. EIA ： Environmental Impact Assessment （评分标准：每小题中单词全部写对，不论大小写，得2分；错一个单词得1分；错两个及以上单词，得0分。） 二、 请写出下列术语的英文表达：（本题共5小题，每小题2分，共10分） 1. 城市污水：municipal wastewater 2. 废水处理：wastewater disposal 3. 沉降池:sedimentation tank 4. 消毒:disinfection 5. 絮凝作用:flocculation
（评分标准：每小题中所用单词意思基本吻合，单词拼写正确，且单词词态正确，得2分；错一个单词得1分；错两个及以上单词，得0分。） 三、 请根据下列英文解释写出相应的英文词汇：（本题共4小题，每题2分，共10分） 1. The physical and biotic habitat which surrounds us. Environment 2. A natural gas which is formed from decaying matter and burns easily, sometimes causes explosions in mines. Methane 3. Too many people in a given area, too high a population density. Overpopulation 4. The process by which water passes through a membrane that is impermeable to dissolved ions. Osmosis 5. A kind of chemical which can speed up/down a chemical reaction rate. Catalyst （评分标准：每小题中所用单词意思基本吻合，单词拼写正确，且单词词态正确，得2分；否则得0分。） 四、阅读理解：（本题共20分，每小题2分） Passage1 A growing number of these attractions now allow customers to print e-tickets at home with large discounts off the gate price, in part to spur attendance that has declined in recent years. After boom times in the late 1990s, theme park attendance began to decrease, with an overall decline of about 4% over the past few y ears at North America’s 50 most- visited establishments, says James Zola, editor of Amusement Business. “The bloom was off the rose as we turned the corner into 2000, so there’s more discounting now,” he says.
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
《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
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
20 07 －20 08 学年 第 1 学期 课程名称 专业英语 试卷 卷别 A □ B √ 专业 级 班级 考试 方式 闭卷 √ 开卷 □ 本试卷共 八 大题( 6 页)，满分100分，考试时间120分钟。 请在答题纸上作答，在试卷上作答无效。 考 生 信 息 栏 系 专业 级 班级 姓名 学号 装 订 线一、根据英文单词或词组，写出中文意思（本题共15小题，每题1 分，共15分） 1. insulator 绝缘子 2. conductor 导体 3. pulse 脉冲 4. sensor 传感器5. manual 手册 6. modulate 调制7. nucleus 核 8. oscilloscope 示波器 9. hardware 硬件10.multimedia 多媒体 11.terminal controllers 终端控制器 12.downlink frequency spectrum 下行频谱 13.wireless telephone 无线电话 14.power cord 电源线 15.forward bias 正向偏压 、管路敷设技术通过管线不仅可以解决吊顶层配置不规范高中资料试卷问题，而且可保障各类管路习题到位。在管路敷设过程中，要加强看护关于管路高中资料试卷连接管口处理高中资料试卷弯扁度固定盒位置保护层防腐跨接地线弯曲半径标等，要求技术交底。管线敷设技术中包含线槽、管架等多项方式，为解决高中语文电气课件中管壁薄、接口不严等问题，合理利用管线敷设技术。线缆敷设原则：在分线盒处，当不同电压回路交叉时，应采用金属隔板进行隔开处理；同一线槽内强电回路须同时切断习题电源，线缆敷设完毕，要进行检查和检测处理。、电气课件中调试对全部高中资料试卷电气设备，在安装过程中以及安装结束后进行 高中资料试卷调整试验；通电检查所有设备高中资料试卷相互作用与相互关系，根据生产工艺高中资料试卷要求，对电气设备进行空载与带负荷下高中资料试卷调控试验；对设备进行调整使其在正常工况下与过度工作下都可以正常工作；对于继电保护进行整核对定值，审核与校对图纸，编写复杂设备与装置高中资料试卷调试方案，编写重要设备高中资料试卷试验方案以及系统启动方案；对整套启动过程中高中资料试卷电气设备进行调试工作并且进行过关运行高中资料试卷技术指导。对于调试过程中高中资料试卷技术问题，作为调试人员，需要在事前掌握图纸资料、设备制造厂家出具高中资料试卷试验报告与相关技术资料，并且了解现场设备高中资料试卷布置情况与有关高中资料试卷电气系统接线等情况 ，然后根据规范与规程规定，制定设备调试高中资料试卷方案。 、电气设备调试高中资料试卷技术电力保护装置调试技术，电力保护高中资料试卷配置技术是指机组在进行继电保护高中资料试卷总体配置时，需要在最大限度内来确保机组高中资料试卷安全，并且尽可能地缩小故障高中资料试卷破坏范围，或者对某些异常高中资料试卷工况进行自动处理，尤其要避免错误高中资料试卷保护装置动作，并且拒绝动作，来避免不必要高中资料试卷突然停机。因此，电力高中资料试卷保护装置调试技术，要求电力保护装置做到准确灵活。对于差动保护装置高中资料试卷调试技术是指发电机一变压器组在发生内部故障时，需要进行外部电源高中资料试卷切除从而采用高中资料试卷主要保护装置。
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。