财务专业英语复习题
一、词汇翻译：
1、优先股
2、投资活动
3、现金流入
4、折旧
5、财务报告
6、资产负债表
7、流动资产
8、债权人
9、存货
10、合伙制企业
11、财务管理
12、余额，平衡
13、应付账款
14、财务比率
15、资本预算
16、流动资产
17、负债
18、利润表
19、净利润
20、账面价值
21、现金股利
22、应收账款
23、普通股
24、风险规避
25、流动负债
26、合伙人
27、收入
28、市场份额
29、股票期权
30、财务报表
31、现金流出
32、偿付能力
33、赊销
34、累计折旧
35、资本盈余
36、房地产
37、摊销
38、有价证券
39、盈利比率
40、资本预算
41、股票发行
42、财务比率
43、存货
44、财务困境
45、账面价值
46、优先股
47、盈利能力
48、应计费用
49、合资企业
50、流动性比率
51、资产负债表
52、权益乘数
53、债权人
54、杠杆比率
55、收益
二、单项选择题
1、Which of the following users are not external users of financial management
information?( )
A. managers
B. creditors
C. investors
D. employees
2 、Which of the following belongs to current liabilities?( )
A. mortgages payable
B. prepaid expenses
C. notes payable
D. bonds payable
3、Cash inflows related to investing activities are ( )
A. cash received from the sale of assets
B. collection of notes receivable
C. sale of another entity’s equity securities by the reporting entity
D. both A and C
4、Cash equivalents include ( )
A. time deposits
B. inventories
C. accounts receivable
D. prepaid expenses
5、Which of the following service involves providing an independent report on
the appropriateness of financial statements?( )
A. audit
B. tax
C. consulting
D. budgeting
6、Accountants employed by large corporations may work in the areas of the
following except ( )
A. product costing and pricing
B. budgeting
C. internal auditing
D. product producing
7、Which of the following is a liability account?（）
A. prepaid insurance
B. additional paid-in capital
C. salaries payable
D. accumulated depreciation
8、Financial statement does not include ( )
A. balance sheet
B. income statement
C. cash flow statement
D. working sheet
9、Net income or net loss are reported on the ( )
A. balance sheet
B. statement of owners’ equity
C. income statement
D. both b and c
10、Which of the following users are not external users of financial management
information?( )
A. managers
B. creditors
C. investors
D. employees
11、Cash inflows related to investing activities are ( )
A. cash received from the sale of assets
B. collection of notes receivable
C. sale of another entity’s equity securities by the reporting entity
D. both A and C
12、Cash equivalents include ( )
A. time deposits
B. inventories
C. accounts receivable
D. prepaid expenses
三、英译汉
1、Public corporations in the US and many other countries are required to
prepare and disclose the following financial statements to the public on a
periodic basis: balance sheet; income statement; statement of cash flows;
statement of retained earnings. （上市公司在美国和许多其他国家都要准备
和披露以下财务报表上的公众一个周期性的基础，资产负债表，损益表，现
金流量表的声明，声明的留存收益）
Taken together, these statements give an accounting picture of the firm’s operations and financial position. The quantitative and verbal materials are equally important. The financial statements report what has actually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（综合起来，这些报表会计画公司的运营和财务状况，定量和语言是同等重要的，财务报表报告实际发生的资产，收益，股息过去几年来，而口头陈述试图解释为什么事情结果他们所做的事）
The information contained in an annual report is used by investors to help form expectations about future earnings and dividends. Firms typically prepare these statements quarterly, but many analysts and users of financial statements concentrate on a firm’s fiscal year-end statements. Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的年度报告是用投资者对未来收入帮助形成预期和红利。
这些陈述事务所通常准备季度,但许多分析师和财务报表的使用者集中对公司的财政年度报表。公司也提供年度报表都给了美国证券交易委员会的年度报告和股东的年度报告）
2、Valuation is the process that link risk and return to estimate the worth of an
asset or a firm. The term value can have different meanings when applied to a financial asset or a firm. Broadly defined, a financial asset is a monetary claim on an issuer, typically a paper asset such as a bond, preferred stock, or common stock.
These different types of value include:
going-concern value, Liquidation value, book value, market value an intrinsic value. Going-concern value is the value of a firm as an operating business. This
type of value depends on the firm’s ability to generate future cash flows rather than on its balance sheet assets. Going-concern value is particularly important when one firm wants to acquire another.
Book value is the accounting value of a firm or an asset. Book value is a historical value rather than a current value. Firms usually report book value on a per share basis. Book value per share of common stock is the share holders’equity ---total assets less liabilities and preferred stock as listed on the balance sheet---divided by the number of shares outstanding. Book value per share may bear little relationship to liquidation value per share or market value per share.（评估环节的过程中风险跟收益的价值估计资产或公司，这个词可以有不痛的价值意义，当应用金融资产或公司，广义的定义，一个金融资产是一种货币要求发行人通常是一个纸资产，诸如债券，优先股，普通股，这些不同类型的价值包括：Going-concern价值，清算价值，账面价值，市场价值的一种内在价值，Going-concern是以一个公司的价值为经济业务，这种类型的价值取决于公司的能力，而不是产生未来现金流在其资产负债表的资产。Going-concern值时尤其重要公司想收购另一个。账面价值会计价值是一个公司或一个资产，账面价值是一个历史的价值，而不是目前的价值，公司账面价值通常报告按每股分配，每股账面价值的普通股票的股东权益---total资产减去负债和优先股票上市公司资产负债表—divided流通股数量，每股账面价值可以承受清算，每股没什么关系价值或市场价值。）
3、The risk of an asset can be considered in two ways (1) on a stand-alone
basis, where the asset’s cash flows are analyzed by themselves, or (2) in a portfolio context, where the asset’s cash flows are combined with those of other assets, and then the consolidated cash flows are analyzed. There is an important difference between stand-alone and portfolio risk, and an asset that has a great deal of risk if held by itself may be much less risky if it is held as part of a larger portfolio.（一项资产的风险可以被视为两种方法(1)一个单独的基础,那里的资产的现金流量分析自己,或(2)在上下文中,在一个投资组合资产的现金流结合其他的资产,然后合并现金流量表进行分析。我有一个重要的区别和投资组合的风险,独立为一种资产,拥有大量的风险本身可能持有的风险要少得多,如果它是一个更大的一部分举行的投资组合）
In a portfolio context, an asset’s risk can be divided into two components: (1) diversifiable risk, which can be diversified away and thus is of little concern to diversified investors, and (2) market risk, which reflects the risk of a general stock market decline and cannot be eliminated by diversification, and does concern investors. Only market risk is relevant---diversifiable risk is irrelevant to rational investors because it can be eliminated.（在投资组合风险资产的语境下,可分为两部分组成:(1)可分散风险,可开,因此是多元化的小投资者关注多元化,以及(2)市场风险,这反映了一种普遍的股票市场风险下降,不能通过分散投资消除投资者,并关注。只有市场风险相关-diversifiable无关——理性投资者的风险,因为它会被淘汰）
An asset with a high degree of relevant (market) risk must provide a relatively high
expected rate of return to attract investors. Investors in general are averse to risk, so the will not buy risky assets unless those assets have high expected returns.（资产以高度相关(市场)风险须提供一个相对较高的预期收益率来吸引投资者。投资者通常都厌恶风险,所以不能购买风险资产,除非这些资产具有较高的预期收益。）
4、The statement of cash flows is an integral part of the financial statement,
and should be presented alongside the balance sheet, income statement, and statement of owners’ equity. （该声明现金流量表是不可分割的一部分,财务报表,都不应被表述与资产负债表、损益表、所有者权益的声明。）
This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows. （这是特别关注的如果管理术语是采取措施,“把自己打扮起来"结果显示现金流报表以牺牲公司的长期财政健康,这可能是更容易地通过这本书明显小心一套完整的财务报表,而不仅仅是声明现金流量表）
For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.(例如,管理也许并不是做一个足够多的投资在更换,从而使现有固定资产的现金流出看起来小巧,即使这将会导致更多的设备维护成本,失败和高将会出现在利润表。)
5. The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity. (该声明现金流量表是不可分割的一部分,财务报表,都不应被表述与资产负债表、损益表、所有者权益的声明)
This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows. （这是特别关注的如果管理术语是采取措施,“把自己打扮起来"结果显示现金流报表以牺牲公司的长期财政健康,这可能是更容易地通过这本书明显小心一套完整的财务报表,而不仅仅是声明现金流量表。）
For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash
outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement. （例如,管理也许并不是做一个足够多的投资在更换,从而使现有固定资产的现金流出看起来小巧,即使这将会导致更多的设备维护成本,失败和高将会出现在利润表。）
6、In multiple-step income statement, there are series of steps in which costs and expenses are deducted from revenue. First, the cost of goods sold is subtracted from net sales to produce an amount for gross profit on sales. （在损益表,改编有一系列步骤,成本和费用收入中扣除。第一,产品销售成本减去净销售额产生毛利润销售金额。）
Second, operating expenses are deducted to obtain a subtotal term income from operations. Finally, other revenues and gains are added to income from operations, then other expenses and losses including income tax expense are deducted from the above to determine the net income.（第二,营业费用获得一个小结中扣除期限收益业务。最后,其他的收入和收益增加的收入来自运营,那么其他费用和损失费用包括所得税扣除上述确定净收入）
The multiple-step income statement is noted for its numerous sections and significant subtotals including net sales, gross profit on sales and income from operations. The multiple-step income statement is widely used. In China, the official format of income statement is a multiple-step one. （损益表的改编而闻名,包括众多重要部分放入净销售额,销售和利润收入从操作。改编的损益表中应用非常广泛。在中国,官方的格式是一个改编损益表。
7、The accounts receivable turnover ratio measures how many times a firm’s accounts receivable are generated and collected during the year. In general, higher receivables turnover ratios imply that a firm is managing its accounts receivable efficiently. But a high accounts receivable turnover ratio may indicate that a firm’s credit sales policy is too restrictive; manager should consider whether a more lenient policy could lead to enhanced sales. （应收账款周转率多少次措施公司的应收帐款产生和中收集的一年。一般来说,更高的应收账款周转比率意味著公司应收账款管理效率。但也有很高的应收账款周转率可以显示一个公司的信用销售的政策是太受限制,经理应该考虑是否更宽松的政策可能会导致提高销售。）
Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s wealth.（管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的遗缺应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东财富。）
8、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity. （语句现金流量表是不可分割的一部分,财务报表,都不应被表述与资产负债表、损益表、所有者权益的声明。）
This is of particular concern if the management term is taking steps to “dress up”the results shown in the statement of cash flows at the expense of a company’s
long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows. （这是特别关注的如果管理术语是采取措施,“把自己打扮起来"结果显示现金流报表以牺牲公司的长期财政健康,这可能是更容易地通过这本书明显小心一套完整的财务报表,而不仅仅是声明现金流量表。）
For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也许并不是做一个足够多的投资在更换,从而使现有固定资产的现金流出看起来小巧,即使这将会导致更多的设备维护成本,失败和高将会出现在利润表。）
《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)
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
广东纺织职业技术学院2010～2011学年第一学期 《专业英语》期中考试参考答案 一、单词翻译（英译汉） titrimetric 滴定的analysis 分析 reagent 试剂titrant 滴定剂 flask 烧瓶oxidation 氧化 precision 精密度standard solution 标准溶液sodium hydroxide 氢氧化钠Equilibrium constant 平衡常数equilibrium. 平衡manifest 出现，表明equilibrium concentration 平衡浓度frictional flow 有摩擦的流动ionization constant 电离常数correct for 做……的修正molarity 物质的量浓度compressed gas 压缩气体neutralization 中和device 装置，设备plus 正的，加的elevation 海拔，地理高度neutral 中性的positive-displacement 正位移 meter 米，公尺，计， 表，仪表 reciprocating 往复的，来回的sodium hydroxide 氢氧化钠piston 活塞 external 外部的(常与to 搭配) centrifugal pump 离心泵，离心抽 机 in the absence of 缺乏……时， 当……不在时 rotational 转动的，轮流的 at the expense of 归……付费，在 损害……的情况 下 rotational velocity 旋转速度 compensation 补偿，赔偿stream 溪，川，流，一 股，一串，河流 specific 特定的upstream station 上游截面 streamline .流线downstream station 下游截面 二、单词翻译（汉译英） normal to surface 垂直于传热面discharge 滤饼卸料 correspondence 符合，一致ceramic 陶器的 momentum 动量，动力，要素filtrate 滤液 momentum transfer 动量传递opening 孔 random motion 随机运动，无规则 运动 colloidal particle 胶体微粒 diffused 扩散的configuration 构造，配置 adjacent .邻近的，接近的fluctuation . 波动，起伏 vibrating 振动的，振荡的atm(atmosphere) 大气压(1atm＝ 101. 3 kPa) bulk temperature (远离表面的)流vane (风车、螺旋桨等
. 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
一、Give out the full names for the following abbreviations(写出下列缩写词的全称)（15%） WAN__________________________________________________ HTTP__________________________________________________ NT____________________________________________________ CEO__________________________________________________ DBMS________________________________________________ ISP___________________________________________________ XML__________________________________________________ BIOS_________________________________________________ IT____________________________________________________ WWW_______________________________________________ 二、Match the following words and expressions in the left column with those similar in meaning in the right )（10%） 1. output devices a. 操作系统 2. silicon b. 扩展存储器 3. expanded memory c. 硅 4. database administrator d. 输出设备 5. operating system e. 汇编语言 6. assembly language f. 数据库管理员 7. gateway g. 数字图像处理 8. laser technology h. 网关 9. digital image processing i. 制造过程 10.manufacturing process j. 激光技术 1. （ ） 6. （ ） 2. （ ） 7. （ ） 3. （ ） 8. （ ）
?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
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.Why are cast metal sheet ingots hot-rolled first instead of being cold-rolled? Because of cold rolling is to use hot rolled steel coils as the raw material, after acid pickling to remove oxide skin for cold rolling, the finished product is hard roll, because of cold work hardening caused by deformation of continuous cold rolling hard roll strength, increase hardness, toughness and plastic index decreased, so the stamping performance will deteriorate, can only be used for simple deformation of the parts 2.What type of heat treatment is given to the rolled metal sheet after hot and “warm” rolling? What is its purpose? 轧钢的热处理的类型？轧钢热处理的目的？ Heat treatment of the main types are annealing, normalizing, quenching and tempering, solution treatment and aging treatment, cold treatment, chemical treatment, etc. Annealing： The steel is heated to a certain temperature and heat preservation for a period of time, and then make it slowly cooling, called annealing. Steel annealing is a heat the steel to the phase change or part of the phase change temperature, slow cooling after heat preservation heat treatment method. The purpose of annealing is to eliminate tissue defects, improve the organization make composition uniformity and fine grains, increase mechanical properties of the steel, reduce residual stress; Can decrease the hardness at the same time, improve the plasticity and toughness, improve machinability. So before annealing in order to eliminate and improve both the legacy of tissue defects and internal stress, and to prepare for the follow-up process, so the annealing is belong to the intermediate heat treatment, also called heat treatment in advance Normalizing： Normalizing is heated to above the critical temperature of steel, to all into homogeneous austenitic steel, heat treatment and natural cooling in air. It can eliminate hypereutectoid steel mesh cementite, for hyposteel normalizing can refine crystal lattice, improve comprehensive mechanical properties, low requirements for the parts use the normalized instead of the annealing process is more economic. Quenching: Quenching is the steel is heated to above the critical temperature, heat preservation for a period of time, then quickly into the quenching medium, the temperature plummeted, rapid cooling at greater than the critical cooling rate of speed, which is mainly composed of martensite and unbalanced heat treatment method of the organization. Can increase strength and hardness of the steel quenching, but to reduce its plasticity. That is commonly used in quenching hardening agent are: water, oil, caustic soda, and salt solution, etc
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/b37599834.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/b37599834.html,rmation used to determine which products to poduce https://www.doczj.com/doc/b37599834.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/b37599834.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/b37599834.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 )