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财务英语试题及答案一、选择题（每题2分，共20分）1. What is the term for the process of recording, summarizing, and reporting financial transactions?A. BudgetingB. AccountingC. AuditingD. Forecasting答案：B2. Which of the following is a financial statement that showsa company's financial position at a specific point in time?A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Retained Earnings答案：B3. The difference between the purchase price and the fair market value of an asset is known as:A. DepreciationB. AmortizationC. GoodwillD. Capital Gains答案：C4. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. DepreciationB. AmortizationC. AccrualD. Provision答案：A5. Which of the following is not a type of revenue recognition?A. Cash basisB. Accrual basisC. Installment methodD. All of the above答案：D6. The process of estimating the cost of completing a project is known as:A. BudgetingB. Cost estimationC. Project managementD. Cost accounting答案：B7. Which of the following is a non-current liability?A. Accounts payableB. Wages payableC. Long-term debtD. Income tax payable答案：C8. The term used to describe the process of adjusting the accounts at the end of an accounting period is:A. Closing the booksB. JournalizingC. PostingD. Adjusting entries答案：D9. What is the term for the financial statement that shows the changes in equity of a company over a period of time?A. Balance SheetB. Income StatementC. Statement of Changes in EquityD. Cash Flow Statement答案：C10. The process of verifying the accuracy of financial records is known as:A. BudgetingB. AuditingC. ForecastingD. Valuation答案：B二、填空题（每空1分，共10分）1. The __________ is the process of determining the value of an asset or liability.答案：valuation2. A __________ is a type of financial instrument that represents a creditor's claim on a company's assets.答案：bond3. The __________ is the difference between the cost of an asset and its depreciation.答案：book value4. __________ is the process of converting non-cash items into cash equivalents.答案：Liquidation5. A __________ is a financial statement that provides information about a company's cash inflows and outflows during a specific period.答案：Cash Flow Statement6. The __________ is the process of estimating the useful life of an asset.答案：depreciation schedule7. __________ is the practice of recording revenues and expenses when they are earned or incurred, not when cash is received or paid.答案：Accrual accounting8. __________ is the process of recording transactions in the order they are received.答案：Journalizing9. __________ is the practice of matching expenses with the revenues they helped to generate.答案：Matching principle10. A __________ is a document that provides evidence of a transaction.答案：voucher三、简答题（每题5分，共20分）1. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity.2. Explain the concept of "double-entry bookkeeping."答案：Double-entry bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to another account, ensuring that the total of debits equals the total of credits.3. What is the purpose of an income statement?答案：The purpose of an income statement is to summarize a company's revenues, expenses, and profits or losses over a specific period of time.4. Describe the role of a financial controller in anorganization.答案：A financial controller is responsible for overseeing the financial operations of an organization, including budgeting, financial reporting, and ensuring compliance with financial regulations and policies.四、论述题（每题15分，共30分）1. Discuss the importance of financial planning in business management.答案：Financial planning is crucial in business management as it helps in setting financial goals。
Chapter One Functions of Financial Markets 一．Translate the following sentences into Chinese.1.China’s banking industry is now supervised by the PBC and CBRC. In addition, the MOFis in charge of financial accounting and taxation part of banking regulation and management.目前中国银行业主要由中国人民银行和银监会进行监管。
此外，财政部负责银行业监管的财务会计及税收方面。
2.Currently Chinese fund management companies are engaged in the following business:securities investment fund, entrusted asset management, investment consultancy, management of national social security funds, enterprise pension funds and QDII businesses.目前中国的基金管理公司主要从事以下业务：证券投资基金业务、受托资产管理业务、投资咨询业务、社保基金管理业务、企业年金管理业务和合格境内机构投资者业务等。
3.China's economy had 10% growth rate in the years before the world financial crisisof 2008. That economic expansion resulted from big trade surpluses and full investment.Now China is seeking to move away from that growth model. The country is working to balance exports with demand at home.在2008年世界经济危机之前的那些年，中国经济增长速度曾达到10%。
金融企业会计中英文对照专业名词金融企业会计：Finance enterprise accounting会计主体假设：Accounting entity concept持续经营假设：Going-concern concept会计分期假设：Accounting period concept货币计量假设：Stable-monetary-unit concept可靠性：Reliability or objectivity 相关性：Relevance权责发生制：Accrual basis 谨慎性：Conservatism资产：Asset 负债：Liability所有者权益：Owner’s equity 收入：Revenue费用：Expense 利润：Profit会计科目：Account 表外科目：Off-balance sheet account 单式记账法：Single entry bookkeeping 借贷记账法：Debit-credit bookkeeping 复式记账法：Double entry bookkeeping 原始凭证：Source document会计凭证：Accounting document 现金收入传票：Cash debit slip记账凭证：V oucher 转账借方传票：Transfer debit slip现金付出传票：Cash disbursement slip 明细核算：Subsidiary accounting转账贷方传票：Transfer credit slip余额表：List of balances 日计表：Daily statement结算账户：Clearing account 活期存款：Demand deposit定期存款：Fixed deposit 存款利息：Deposit interest应付利息：Interest payable 储蓄存款；Savings deposit活期储蓄：Call savings 定期储蓄：Fixed savings利息所得税：Interest income tax 通知存款：Notice deposit银行affiliated Bank 现代化支付系统modern payment system 资金汇划bank clearing system 银行往来affiliated bank transactions金融机构往来financial institutions transactions 再贴现rediscounting 法定存款准备金required reserves 同业往来inter bank transactions 财政性存款public finance-cash in bank 存放中央银行款项deposits at the central bank 再贷款central bank lending 同业拆借（放）inter-bank borrowing/lending支票cheque银行汇票banker’s draft 商业汇票trade bill银行承兑汇票banker’s acceptance bill 银行本票cashier’s note商业承兑汇票commercial acceptance bill信用卡credit card 汇兑remittance委托收款apply for collection贷款loan 担保贷款guaranteed loan信用贷款fiduciary loan 正常贷款normal loan抵押贷款mortgage loan 质押贷款collateral loan贷款损失准备loan loss allowance 票据贴现discounting of bills汇率exchange rate 套汇time arbitrage外汇存款foreign exchange deposit外汇贷款foreign exchange loan 信用证letter of credit托收collection 汇兑remittance卖方信贷supplier credit 买方信贷buyer credit所有者权益owner’s equity 股东权益stockholder’s equity 实缴资本contributed capital 股本capital stock股本溢价premium on capital stock 普通股common stock优先股preferred stock 留存收益retained earnings未分配利润undistributed profit 利息interest利息费用interest expense决算调整closing adjustment财务报表financial statement期中财务报表interim financial statement 结账分录closing entry资产负债表balance sheet 利润表income statement现金流量cash flow 现金流量表cash flow statement 现金等价物cash equivalent 期末余额closing balance财务报表要素elements of financial statement财务报表结构financial statement structure财务报表附注financial statement footnotes分出公司ceding company 承保underwriting理赔claim settlement 综合赔付率combined ratio 意外伤害险casualty 未决赔款准备金outstanding claim reserve 索赔claim保单policy 保费premium财产险property 比例分保proportional cover 费率rate 分保人reinsurer准备金reserve 合同分保treaties business证券security 债券bond股票stock 股票公开上市going public股票红利stock bonus 股票股利stock dividend公允价值fair value 股票交易所stock exchange证券公司securities company租赁leasing 信托财产trust property经营租赁operating leasing 融资租赁financial leasing委托人settler 信托trust受益人beneficiary 受托人trustee信托人/信托机构fiduciary信托投资公司trust and investment company基金托管银行fund custodian bank清算/结算clearing and settlement封闭式证券投资基金closed-end securities investment fund开放式证券投资基金open-end securities investment fund。
1、会计的二重性：The fact that both conceptsand convetions play roles in the accounting process tells us that accounting has bothlogical and social dimensions。
To astudent,this duality can be frustrating. Accounting lies somewhere between a perfectly logical science in which every assertion can either be proven correct or demonstrated to be false,and totally subjective discipline where the validity of any statement can never be proven or disproven with certainty. Although the presence of both logical and social dimensions strains our ability to maintain a smooth flow of material,we believe it is essential to keep both dimensions in view, because denying either seriously impairs our understanding ofaccounting。
Complete knowledge of theconcepts and conventions available can be brought to bear only when the institutional context within which the reports are prepared and used is understood.事实上,这两位概念和惯例扮演的角色在会计处理告诉我们会计有,会计逻辑性和社会维度性两个性质。
Accounting EnglishAccounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
Managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary.企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。
Accounting may be divided into two parts:financial accounting and management accounting.会计可以分为财务会计与管理会计两部分。
Management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business.管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。
In contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm.与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。
一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising 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.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关性）,reliability（可靠性）,understandability（可理解性）,comparability（可比性）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。
