《会计专业英语》模拟题（开卷）
https://www.doczj.com/doc/1515800239.html,plete the translation between Chinese and English:
(1)salvage value
(2)depreciation
(3)ratio analysis
(4)所有者权益
(5)fiscal year
(6)uncollectible accounts
(7)double entry system
(8)petty cash
(9)流动资产
(10)gross profit
(11)first in first out
(12)资产负债表
(13)comm on-size an alysis
(14)corporations
C15)经济业务
(16) short-term debt-paying ability
https://www.doczj.com/doc/1515800239.html,bel the following accounts as asset (A), liability (L)，owner's equity (OE)，revenues (R) or expense (E)
(1)Office Supplies
(2)Professional Fees
(3)Prepaid Insurance
(4)Salaryexpense
(5)Accounts Payable
(6 ) Service Income
(7)R. L. Osborn, Capital
(8)Rent Expense
(9)Accounts Receivable
(10)Notes payable
3.Answer the question related to the topic of the conversation
Why Isn't The Accounting A Mirror of What Happened?
John: Leanne, can you explain what's going on here with these monthly statements?
Leanne: Sure, John. How can I help you?
John: I don't understand this last-in, first-out inventory procedure. It just doesn't make sense.
Leanne: Well, what it means is that we assume that the last goods we receive are the first ones sold. So the inventory is made up of the items we purchased first.
John: Yes, but that's my problem. It doesrft work that way! We always distribute the oldest produce first. Some of that produce is perishable! We can't keep any of it very long or it'll spoil.
Leanne: John, you don't understand. We only assume that the products we distribute are the last ones received? We don't actually have to distribute the goods in this way.
John: I always thought that accounting was supposed to show what really happened? It all sounds like "make believe" to me! Why not report what really happens?
Question:
How would you respond to John if you were Leanne?
4.Casey Electronics^ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:
Specific Purchase Number of Units Cost per Unit Total Cost
Beginning inventory 34 $270 $9180
First purchase 60 282 16,920
Second purchase 256 298 76,288
Third purchase 164 312 51,168Total units available 5[4$153,556
Of the 514 urHts available for sale, 182 un让s are still on hand and 332 have been sold?Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?
5? You are given the following balance sheet and income statement for 2002 and 2003:
Table A Balance Sheet for 2002 and 2003
(all values in thousands of dollars)
2(X)2 2003
Assets
Cash 200 300
Marketable securities 300 200
Receivables ?8()0 1,000
Inventory 1,200 1,000
Fixed assets 3,30() 3,700
Total assets. 5,800 6,200
Liabilities and common equity
Accounts payable 300 200
Notes payable 200 300
Other current liabilities 1,000 8()
Long-term debt 1,000 1,200
Common equity ?3,300 3,700
Total liabilities and coinmon equity 5,800 6,200
Table B Income Statement for 2003
Sales $1,000,000
Operati ng and other costs -700,000
EBIT . 300,000
Interest . ? 100,000
Profits before taxes 200,000
Tax at 40% rate -80,0()0
Profits after taxes 120,000
Calculate the following ratios for 2002:
(1)the current ratio
(2)the debt to equity ratio
(3)the quick ratio
6? Translate the followings into Chinese
There are several specialized fields of accourging in practice? The two most common are financial accounting and management accounting. Other fields include cost accounting, environmental accounting, tax accounting, international accounting, not-for-profit accouming, and social accounting.
7.Choose the best answer from A, B, C, D to complete the sentence or to answer the question:
(1)Which of these is (are) an example of an asset account? ______ .
A.Service Revenue
B.Withdrawals
C? Supplies
D. All of the above
(2 ) Which of the following is not affected by the inventory valuation method used by a business?
A.Amounts owed for income taxes
B.Cost of merchandise sold
C.Amounts paid to acquire merchandise
https://www.doczj.com/doc/1515800239.html, income of the business
(3) Aftin Co. performs services on account, when Aftin collects the account receivable ________ .
A.assets in crease
B.assets do not change
C.owner's equity decreases
D.liabilities decrease
8.Casey Electronics，ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:
Under the periodic inventory system, If Casey Electronics chooses FIFO method, how should it calculate the cost of the 182 CD players on hand?
9.On July 1，Cruz opened Cruz Auto Detail company ?
During July, the following Iransactions were completed:
(1)Cruz invests $70,000 cash in her new business?
(2)Buys equipine nt costing $43,000, payi ng cash ?
(3)Buys equipment costing $7,0(X) on credit from Williams Auto Supply.
(4)Pays $2,000 to Williams Auto Supply, to be applied against the firm's liability of $7,000.
(5)Buys buffer pads, cleaners, and waxes on account from Rossi and Company, $800.
(6)Cash revenue received, $3,520.
(7)Pays rent for the month, $900.
(8)Pays for a one-year vehicle insurance policy, $360.
(9 ) Receives bill for newspaper advertising from Valley News, $400?
(10)Cruz Auto Detail signed a contract with Costello Taxi to perform detailing work and then bills Costello Taxi $ 1,050 for services performed.
(11)Pays $2,000 to Williams Auto Supply as part payment on account.
(12)Receives and pays bill for utilities from Midwest Power, Inc., $160.
(13)Pays Valley News for advertising, $400 in full. (This bill has been previously recorded.)
(14)Pays wages of part-time employees, $1,400.
(15)Buys additional equipment costing $1,500 from Williams Auto Supply, paying $600 down with the remaining $900 on accoun匸
(16)Receives $850 from Costello Taxi to apply on account previously billed.
(17)Cash revenue received, $2,700.
(18)Cruz withdraws cash for personal use, $3,000?
In structions
(1) Record the transactions with “DrTand “Cr.t
(2 ) At the end of June Company needs make adjustment as follows:
a.To record the cost of supplies used during July, $540?
b.To record the insurance expired during July, $30.
c.To record the depreciation for the month of July, $520.
cl To record accrued waged owed at the end of July, $290.
Prepare Adjusted Trail Bala nee on July 31 ?
Cruz Auto Detail
Adjusted Trail Balance
July 31, 20-
10? On July 1, N? B> Edgar opened Coin-Op Laundry. Edgar's accountant listed the following chart of accounts:
Cash Supplies Prepaid Insurance Equipment
Furniture and Fixtures Accounts Payable
N. B. Edgar, Capital N. B. Edgar, Drawing
Laundry Revenue Wages Expense
Rent Expense Utilities Expense Miscellaneous Expense
During July, the following transactions were completed:
a. Edgar deposited $20,000 in a bank account in the name of the business?
b? Bought tables and chairs for cash, $450
c. Paid the rent for the current month, $705
d? Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 in cash and placing the balance on account.
e.Bought laundry supplies on account from Borkal Distributors, $410.
f.Sold services for cash, $862.
g? Bought insurance for one year, $468.
h.Paid on account to Eldon Equipment, a creditor, $550.
i.Received and paid the electric bill, $118.
j? Paid on account to Borkal Distributors, a creditor, $145?
k? Sold services to customers for cash for the sec ond half of the mon th, $881 ?
l.Received and paid the bill for the business license, $45?
m. Paid wages to an employee, $1,146.
n. Edgar withdrew cash for personal use, $875.
Instructions
Record the transactions in the T accounts?
Prepare an in come statement as for July 31.
1 ? Complete the translation between Chinese and English:
(1)残值
(2)折旧
(3)比率分析法
(4)owner's equity
(5)会计年度
(6)坏账
(7)复式记账
(8)备用金
(9)current assets
(10)毛利
(11)先进先出法
(12)balance sheet
(13)结构分析法
(14)集团公司
(15)transaction
(16)短期偿债能力
2. Label the following accounts as asset (A), liability (L), owner^s equity (OE), revenues (R) or expense (E)
3.Answer the question related to the topic of the conversation
Answer in English the question related to the topic of the conversation
In inventory accounting, we need compute the amounts of cost for good sold and ending inventory. However, the inventory of some firms is sufficiently similar that the firm can^t feasibly use specific identification costs. So it must make some assumption to compute the cost of units sold and units remained in inventory, which is called cost flow assumptions, and one of them is LIFO?LIFO usually doesn^t reflect physical floes, but firms use it since in a period of rising acquisition costs. LIFO's higher (than FIFO) cost-of-goods-sold figure reduces reported income and income taxes.
4.Casey Electronics，ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:
34 Units(beginning inventory) @ $270 each = $9180
?60 Units(first purchase) ?88 Units(second purchase) 182 Units @$282 each = 16920 @$298 each = 26224
$52324
5.You are given the following balance sheet and income statement for 2002 and 2003
(1)current ratio = current assets / current liabilities
=2,500 / 1,500 = 1.67
(2)debt to equity ratio = total liabilities / total stockholders equity
=2,500/3,300 = 75.76%
(3)quick ratio = (cuiTent assets 一inventories) / current liabilities
=1,300/ 1,500 = 0.86
6.Translate the followings into Chinese
在实务屮，会计有不同的分类。最通常的是财务会计和管理会计。其他领域包括成木会计, 环境
会计，税务会计，国际会计，非盈利会计和社会会计。
7.Choose the best answer from A, B, C，D to complete the sentence or to answer the question:
(DC (2) C (3) B
8.Casey Electronics5 ending inventory consists of 182 Model M43 CD players acquired through various purchases^ as follows:
164 Units @ $312 each = $51168
. 18 Units @$298 each = $5364
182 U亦ts $56532
9.On July 1，Cruz opened Cruz Auto Detail company ?
(1) Record the transactions with 4b Dr/'and "CrT?
1. Cash 70,000
L?A. Cruz, Capital 70,000
2. Equipment 43,000
Cash 43,000
3. Equipment 7,000
Accounts Payable 7,00
4. Accounts Payable 2,000
Cash 2,00
5. Supplies 8,000
Accounts Payable &000 6. Cash
3,520
In come from Service
3,520
7. Rent Expense
900
Cash
900
& Prepaid Insura nee
360
Cash
360
9. Advertising Expense
400
Accounts Payable 400
10. Accounts Receivable
1,050
In come from Services 1,050
11 ? Accounts Payable
2,000
Cash
2,000 12? Utilities Expense
160
Cash
160
13. Accounts Payable
400
Cash
400
14? Wages Expense
1,400
Cash
1,400
15?
Equipment
1,500
Cash 60
0 16. Cash
85(
)
Accounts Receivable 85() 17. Cash
2,700
In come from Service
2,7(
X) 1& L ?A. Cruz, Drawing
3,000
Cash 3,000
(2)Prepare Adjusted Trail Balance on July 31.
Cruz Auto Detail
Adjusted Trail Balance
July 31, 20-
Furniture
And Fixtures Rent expense equipment
b450
c 705
d 17400
10? On July 1, N ? B. Edgar opened Coin-Op Laundry< Edgar's accountant listed the following chart of accounts:
Cash
b 450 a 2000
c 705 f 862
d 4,000 k 881
g 468 h 550 ■ 1 118 ■ J 145 1 45 m 1146
n
875
Bal:
13241
NB Capital
a 20000
Wage expense m 1146
NB drawing n 875
NB Company Income statement For month ended July 31
Laundry revenue
Expenses:
Wages expense$1146
Rent expense705
Utilities expense118
Miscellaneous expense45 Revenue:
Total Expenses
Net loss $1743
2014 $271
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！
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/1515800239.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/1515800239.html,rmation used to determine which products to poduce https://www.doczj.com/doc/1515800239.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/1515800239.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/1515800239.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 )
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》模拟试题及答案 一、单选题（每题1分，共20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3) B. (1), (2) C. (2), (3)
《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
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
. 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.
精品文档 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. Which of the following statements about accounting concepts or assumptions are correct? 1) The money measurement assumption is that items in accounts are initially measured at their historical cost. 2) In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3) To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4) To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit 2016 全新精品资料-全新公文范文-全程指导写作–独家
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧
考研会计专业英语试题 1.Give a brief explanation for the following terms(10%） (1)Journal entry (2)Going concern (3)Matching principle (4)Working capital (5)Revenue expenditure 2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%） (1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and 2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries. (2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements. (3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges. 3.Translate the following Chinese statements into English (18%） (1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。 纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。 (2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
《会计专业英语》模拟题（补） 1．Complete the translation between Chinese and English: （1）salvage value （2）depreciation （3）ratio analysis （4）所有者权益 （5）fiscal year （6）uncollectible accounts （7）double entry system （8）petty cash （9）流动资产 （10）gross profit （11）first in first out （12）资产负债表 （13）common-size analysis （14）corporations （15）经济业务 （16）short-term debt-paying ability 2．Label the following accounts as asset (A), liability (L), owner’s equity (OE), revenues (R) or expense (E) （1）Office Supplies （2）Professional Fees （3）Prepaid Insurance （4）Salary expense （5）Accounts Payable （6）Service Income （7）R. L. Osborn, Capital （8）Rent Expense （9）Accounts Receivable （10）Notes payable 3. Answer the question related to the topic of the conversation W h y I s n’t T h e A c c o u n t i n g A M i r r o r o f W h a t H a p p e n e d? J o h n:L e a n n e,c a n y o u e x p l a i n w h a t’s g o i n g o n h e r e w i t h t h e s e m o n t h l y s t a t e m e n t s? L e a n n e:S u r e,J o h n.H o w c a n I h e l p y o u? J o h n:I d o n’t u n d e r s t a n d t h i s l a s t–i n,f i r s t–o u t i n v e n t o r y p r o c e d u r e.I t j u s t d o e s n’t m a k e s e n s e. L e a n n e:W e l l,w h a t i t m e a n s i s t h a t w e a s s u m e t h a t t h e l a s t g o o d s w e r e c e i v e a r e t h e f i r s t o n e s s o l d.S o t h e i n v e n t o r y i s m a d e u p o f t h e i t e m s w e p u r c h a s e d f i r s t. John: Yes, but that’s my problem. It doesn’t work that way! We always distribute the oldest produce first. Some o f that produce is perishable! We can’t keep any of it very long or it’ll spoil. L e a n n e:J o h n,y o u d o n’t u n d e r s t a n d.W e o n l y a s s u m e t h a t t h e p r o d u c t s w e d i s t r i b u t e a r e t h e l a s t o n e s r e c e i v e d.W e d o n’t a c t u a l l y h a v e t o d i s t r i b u t e t h e g o o d s i n t h i s w a y. J o h n:I a l w a y s t h o u g h t t h a t a c c o u n t i n g w a s s u p p o s e d t o s h o w w h a t r e a l l y h a p p e n e d.I t a l l s o u n d s l i k e“m a k e b e l i e v e”t o m e!W h y n o t r e p o r t w h a t r e a l l y h a p p e n s? Q u e s t i o n: