序号中文英文
1 空压机
Air compressor
2 压缩机
Compressor
3 活塞式空压机
Piston compressor
4 螺杆式空压机
Screw compressor
5 滑片式空压机
Vane compressor
6 离心式空压机
Centrifugal compressor
7 涡旋式空压机
Scroll compressor
8 无油空压机
Oil-free compressor
9 移动式空压机
Portable compressor
10 喷油螺杆空压机
Oil injected screw compressor
11 储气罐Air Tank
12 压力表Pressure gauge
13 油管Oil Tube
14 风冷却器Air Cooler
15 油冷却器Oil Cooler
16 水冷却器Water Cooler
17 电机Motor
18 机头Air end
19 进气阀Inlet valve
20 温控阀Thermostatic valve
21 压力传感器Pressure sensor
22 吸附式干燥机Adsorption drier
23 冷冻式干燥机Freeze drier
24 吸附剂Adsorbent
25 冷煤Refrigerant
26 过滤器Filter
27 管路过滤器Pipeline filter
28 高效过滤器High efficiency air filter
29 精密过滤器Fine filter
30 滤芯Filter element
31 除尘滤芯Dust removal filter
32 除油滤芯Oil removal filter
33 活性碳滤芯Activated carbon filter
34 灭菌滤芯Sterilization filter
35 露点Dew point
36 压力露点Pressure dew point
37 自动排水器Automatic drain valve
38 电子排水器Electronic drain valve
39 智能排水器Intelligent drain valve
40 机油Oil
41 油滤Oil filter
42 空滤Air filter
43 空滤总成Air filter housing
44 油分Air/Oil separator
45 外置油分Spin-on Air/Oil separator
46 法兰Flange
47 外径Outside diameter
48 内径Inside diameter
49 高度Height
50 跑油Run oil
51 压差Differential pressure
52 干燥机Air drier
53 旋入式过滤器Spin-on Filter
54 维修包service kit
55 售后市场after market
56 压缩空气compressed air
57 软管Tube
58 汽水分离器steam separator
59 油水分离器oil-water separator
60 安全芯safe filter
61 联轴器flex
62 卸荷阀unloading valve
63 最小压力阀Min pressure valve
64 旁通阀by pass valve
65 单向阀check valve
66 替代品replacement
67 检测阀check valve
68 垫圈 washer
69 库存store
70 止动板Lock plate
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/a517441174.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/a517441174.html,rmation used to determine which products to poduce https://www.doczj.com/doc/a517441174.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/a517441174.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/a517441174.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 )
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
《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
《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 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 customers. What is the balance on the accounts receivables at 31 Dec 2010? A.$8 500 Dr B.$8 500 Cr C.$14 000 Dr D.$14 000 Cr 3.Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. No C. Not sure D. Either 4.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? A. Weighted Average cost B. First in first out (FIFO) C. Last in first out (LIFO) D. 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)
加强企业社会责任推动和谐社会建设 ——在“中国-瑞典企业社会责任高层论坛”上的演讲 Strengthening CSR for a Harmonious Society ---Speech at the Sino-Swedish CSR High-level Forum 商务部副部长于广洲 （2008年4月14日） By Yu Guangzhou, Vice Minister of Commerce April 14, 2008 尊敬的赖因费尔特首相， 各位来宾，女士们、先生们： Your Excellency Prime Minister Reinfeldt, Delegates, Ladies and gentlemen, 下午好！Good afternoon. 四月的北京，春意盎然，鲜花盛开。值此美好时刻，我们迎来了“中国—瑞典企业社会责任高层论坛”的召开。去年6月胡锦涛主席访问瑞典期间，商务部与瑞典外交部代表两国政府签署了《关于企业社会责任合作的谅解备忘录》，标志着两国在这一领域的合作正式启动，对促进两国经济的持续稳定健康发展具有十分重要的意义。今天，两国朋友们齐聚一堂，就企业社会责任开展深入交流，必将对两国企业社会责任建设产生积极的影响。 Here in Beijing in April, spring is high in the air and flowers are in full blossom. On this delightful day, we celebrate the convening of the
Sino-Swedish CSR High-level Forum. Last June during the visit of President Hu Jintao to Sweden, the Chinese Ministry of Commerce and Swedish Ministry for Foreign Affairs signed an MOU on Cooperation in CSR on behalf of their respective governments, which officially kicked off our bilateral CSR cooperation and was vitally important for the sustained, steady and sound development of our economies. Today, we have Chinese and Swedish friends gathered here to discuss in greater depth on the topic of CSR, which I believe will positively shape our future CSR collaboration. 企业社会责任运动自上世纪80年代兴起后，已经成为世界潮流。强调企业社会责任，就是要求企业对投资者负责的同时，对员工负责，对消费者负责，对商业伙伴负责，对环境和社会负责。国内外企业的成功经验表明，社会责任也是企业的品牌，是企业核心竞争力的组成部分，是企业长盛不衰的重要法宝。企业要生存和发展，就必须增强社会责任意识，积极履行社会义务。我们有理由相信，未来的企业竞争，将不再仅仅是产品的竞争、技术的竞争和人才的竞争，更是履行社会责任的竞争。“赠人玫瑰，手有余香”。企业在履行社会责任、促进社会和谐的同时，自身也会得到更大的发展。 Since the 1980s, CSR has gone from being a new term to a global trend. Putting emphasis on CSR means companies not only have to be responsible to their investors, but also to their employees, customers,
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。
2013级会计学（专升本）班本科英语2试卷 I.用括号中的适当形式填空（10×2分=20分） 1.I’m sorry I haven’t got any money with me.I (leave)my wallet at home. 2.Yesterday he suggested that his friend go camping with him,but his friend (not make up his mind)till now. 3.This wet weather (last) for three weeks now.It (rain)every single day. 4.Scientists (discover)a close connection between smoking and several serious diseases. 5.I (go)o see an old friend in the countryside the other day. 6.I (be)so disappointed that I left them soon after. 7.Three applicants (come)to see us till now and we are expecting some more today. 8.He (not receive)his degree yet. 9.Now,I (install)a telephone in the house. 10.Maggie received John’s invitation yesterday,and (be)very excited since then. II.完成下列对话（10×1分=10分） Jiang:Good afternoon.Can I speak to Professor Smith,please? Secretary: 1 the line.I’ll put you 2 . Professor:Hello,Alan Smith 3 . Jiang:Hello,Professor Smith.This is Jiang.I’d 4 to ask you something about my English study. Professor:Go 5 ,please. Jiang:I’m going to take part in a speech contest,but my speaking ability is still poor.I’m so nervous. Proessor:Don’t worry.You 6 get better soon.Practice talking with the English students in your class every day.In this way,you’ll make big progress soon.And I 7 be happy to give you as much help 8 you can.
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
一、words and phrases 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、Multiple-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/a517441174.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/a517441174.html,rmation used to determine which products to poduce https://www.doczj.com/doc/a517441174.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/a517441174.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/a517441174.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 ) A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use of cash registers. D.The deposit of cash receipts in the bank on a daily basis. 7.The primary purpose for using an inventory flow assumption is to. ( A )
Chapter 11 — Chapter 12 Chapter 11 Revenues and Expenses Key points: revenues, expenses, net income Difficulties: Net income Study objective Understand the accounting revenue Understand the accounting expenses Can identify different types of expenses Know how to calculate the accounting profit (gains/losses/ net income) for the accounting period Text reading Revenues Expenses Gains and losses Net income Added Revenue Classification of revenue Classification of revenue Prime operating revenue Other operating revenue Interest revenue Expenses The types of expenses Operating expenses
Administration expenses Finance expenses Profit Classification of profit Operating profit Net investment profit Net non-operating income Gross profit and net profit Gross profit is the residual after deduction of all money cost, it is the net profit before tax. Net profit after tax is after the deduction of income tax.
走遍美国 第一课 Excuse me. My name is Richard Stewart. 对不起，我叫Richard Stewart ， I'm a photographer. 我是一位摄影师。 May I take a picture of you and your little boy? 我可以替你和你的小男孩拍一张照吗？ What's it for? 是做什么用的？ It's for a book. 是为一本书拍的。 You're writing a book? 你在写一本书吗? It's a book of pictures. 这是一本摄影集。 I call it Family Album, U.S.A. 我称之为「美国写真」。 Oh, that's a nice idea. 噢，这想法不错。 Well, it's fine if you take our picture. 你想拍我们的照，就请吧。 I'm Martha Vann. 我叫Martha Vann 。 Thank you. I appreciate your help. 谢谢，很感谢你的帮助。 I'm Richard. What's your name? 我是Richard ，你叫什么？ Gerald. Gerald 。 How old are you, Gerald? Gerald ，你今年多大啦？ Five. 五岁。 And where do you live? 你们住在哪里？ We live in California. 我们住在California 。 Well, welcome to New York. 噢，欢迎你们到纽约来。 OK, just a second. 好了，请稍等一下。 I'm almost ready here. 我快要准备就绪了。 Can I help you? 我能帮你忙吗？ Oh, please. 噢，太好了。 Hold Gerald's hand, please. Great! 请握住Gerald 的手。很好！ Now point to the buildings. 现在请指着那些建筑物。 Terrific! 好极了！ Give Mommy a kiss, Gerald. Nice! Gerald ，亲一亲妈妈，很好！ Thank you, Gerald. 谢谢你，Gerald 。 And thank you, Mrs. Vann. 谢谢你， Vann 太太。 Oh, my pleasure. 噢，不客气。