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____ girl dressed _____ black is her sister Rose．a. A; inb. The; inc. The; ond. A; onWouldn't it be _______wonderful world if all nations lived in _______peace with one another?a. the; theb. a; /c. a; thed. the; /Do you often wait for a long time ______the bus stop?a. underb. inc. ind. atThere’s lots of fruit_________ the tree. Our little cat is also in the tree.a. underb. atc. ond. in--Haveyougot_____E-mailaddress?--Yes,**********************.cn.a. ab. /c. thed. anEggs, though rich in nourishments, have ______ of fat.a. the large numberb. a large numberc. a large amountd. the large amountI'll have a cup of coffee and _____.a. two piece of breadsb. two breadsc. two pieces of breadsd. two pieces of breadExcuse me for breaking in, _______I have some news for you.a. andb. soc. yetd. butRobert, there's a man at the front door, saying he has _____news of great importance.a. theb. ac. /The car accident happened at _______crossroads a few metres away from_______bank.a. the; /b. the; thec. /; thed. /; aHe asked the waiter ________ the bill.a. onb. afterc. ofd. forHe never laughs ______ people when they are ______ trouble.a. at… inb. at… atc. to… atd. to… inWe came finally _________ the conclusion that she has been telling lies all the time.a. intoc. ofd. toThey have learned about _______ in recent years.a. several hundreds English wordsb. hundred of English wordsc. hundreds of English wordsd. several hundred English wordWho should be responsible ______ the loss of the documents?a. inb. ofc. ford. onHe was hit at least twice in the legs and also in ______chest.a. theb. ac. oned. hisThey were the only men who received votes ______me.a. nextb. acceptc. unlessd. besidesTom is so talkative. I'm sure you'll soon get tired _______ him.a. onb. withc. ofd. atDon't laugh ________ people when they are _____trouble.a. in….at…b. at… in…c. on… in…d. at….at…If you ride your bike too fast, there may be _____accident.a. 不填b. Ac. Thed. AnEvery year thousands of lives ______ in road accidents because of careless driving.a. are lostb. losec. have lostd. lostThe old lady is quarrelling as if she ______ mad.a. isb. werec. wasd. areEither the shirts or the sweater ______ a good buy.a. wasb. hasc. ared. isJohn's father ______ mathematics in this school ever since he graduated from .a. has taughtb. taughtc. is teachingd. teachesIt’s high time that he settle d down in the country and _________ a new life.a. startedb. to startd. startingI wish everybody ______the meeting tomorrow.a. had attendedb. is going to attendc. would attendd. will attendThere ________ a book and some magazines on the desk.a. haveb. hasc. isd. are22.If Mary _______shopping this afternoon, please ask her to write a shopping list first.a. goesb. has gonec. wentd. will goHad you come five minutes earlier, you _____ the train to . But now you missed it.a. would have caughtb. could catchc. would catchd. should catch- Write to me when you get home. - OK, I _______.a. mustb. shouldc. cand. willYou _____do that, if you don't want to.a. mustn'tb. won'tc. shouldn'td. needn'tIt ________that they had no idea at the moment.a. is seeingb. is seamedc. was seemedd. SeemedA long time ago, I _______ in for three years.a. have livedb. have been livingc. livedd. had livedMy wallet is nowhere to be found. I ____ in the store.a. should have dropped itb. must have dropped itc. ought to have dropped itd. must drop itJames Watt ______ the steam engine.a. has inventedb. had inventedc. was inventingd. inventedI would rather _______ two weeks earlier.a. you should come hereb. you came herec. you come hered. you must come hereI fell and hurt myself while I ________ basketball yesterday.a. playb. am playingc. was playingShe _______ 100 pages of the book today.a. was already readb. has already readc. already readd. already reads- Take this medicine twice a day, Peter? - Do I have to take it? It ________ so terrible.a. has tastedb. is tastedc. tastesd. is tastingAt that time, she ______ on a journey with her friend.a. is beingb. wasc. has beend. isNobody _________to smoke in the cinema.a. allowb. is allowedc. are allowedd. AllowsThe young lady coming over to us _____ our English teacher; the way she walks tells us that!a. could beb. would bec. can bed. must beWhen Lily came home at 5 p.m. yesterday, her mother _______ dinner in the kitchen.a. cookedb. was cookingc. cooksd. has cookedWe were all surprised when he made it clear that he _____________office soon.a. leftb. would leavec. Leavesd. had leftHe didn't pass the final examination. He _______ it.a. should prepare forb. ought to have prepared forc. must have prepared ford. ought to prepare forThe football game will be played on _____.a. six Juneb. the sixth of Junec. the six of Juned. June sixWhen will you finish _______the outing for next Friday?a. plannedb. planc. planningd. to planThis is the ______ photo I have ever taken.a. betterb. most worstc. bestd. worseOf all the students in our class, Betty writes ___________.a. most carefullyb. more carefullyc. very carefullyd. the most carefully- Hi, Jane. Would you like to go to the ball this evening? - Sorry, Frank. ____ tomorrow's lessons,I have no time to go out with you.a. Being not preparedb. Not to preparec. Not having preparedd. Not preparingDo you think you have talked too much? What you need now is more action and ____ talk.a. Fewerb. fewc. Littled. LessToday's weather is ____ worse than yesterday's.a. muchb. very muchc. veryd. much tooIt is believed that if a book is ________, it will surely ________ the reader.a. interested… interestb. interesting… interestc. interesting… be interestedd. in terested… be interestingThe boys enjoyed _______football very much.a. playb. playedc. to playd. playing______ his examination of the patient, the doctor wrote out a prescription.a. Having finishedb. Finishedc. Finishingd. Having been finishedis considered to be ________ the other students in her class.a. less intelligentb. as intelligent asc. intelligent as welld. the most intelligent- The physics exam is not difficult, is it? - ________. Even Harry ______ to the top students failed in it.a. No; belongingb. No; belongedc. Yes; belongingd. Yes; belongsThis is ____________film I have ever seen.a. the most wonderfulb. wonderfulc. a wonderfuld. most wonderfulWho jumps ________in your class?a. farb. farthestc. longerd. fartherWho’s ________, Jim, Jack or John?a. much tallerb. Tallerc. the tallestd. Tallhad the second ______population in the world.a. Largerb. Largestc. smallestd. MostFather is busy _____the meal while I am busy with the homework.a. cookingb. withc. to cookd. cook_______tomorrow’s lessons, Frank has no time to go out with his friends.a. Being not preparedb. Not to preparec. Not preparingd. Not having preparedIt was getting_________, he had to stop to have a rest.a. very darkerb. darker and darkerc. darkest and darkestd. dark and darkSeveral screws(螺丝) need ______.a. shorteningb. enlargingc. tighteningd. wideningI have the complacent feeling ____I'm highly intelligent.a. whatb. whichc. thisd. thatMany people watched the boys ______the mountain at that time.a. climbedb. climbingc. climbd. to climb_______playing basketball here? --- Sorry, we'll leave right away.a. Would you don't mindb. Would you mind noc. Would you mind notd. Would you mindTherefore, other things ____ equal, the number of workers that employers want decreases.a. isb. havingc. beingd. areCharles regretted _____the TV set last year. The price has now gone down.a. to buyb. fromc. ofd. buyingDid you notice the guy ______ head looked like a big potato?a. whomb. whosec. whod. which_______ him go out if he wants to.a. Leaveb. Letc. Permitd. AllowThe reason I didn't go to Canada was _______ a new job.a. why I gotb. because I gotc. how I gotd. that I gotThe manager will not _________ us to use his car.a. letb. havec. allowd. agreeStars have better players, so I _______them to win.a. hopeb. wantc. expectd. preferYou had better ______ a doctor as soon as possible.a. seeingb. seenc. sawd. seeWhile I was in the university, I learned taking a photo, ____ is very useful now for me.a. whichb. whatc. thatd. itWe all thought ____ a pity that you were unable to attend our meeting.a. thisb. itc. thatd. whichHe put forward a theory, _______ of great importance to the progress of science and technology.a. which is I thinkb. I think which isc. which I think isd. I think it isMiss Wang wanted to know _______for the film.a. why was he lateb. .why he is latec. why is he lated. why he was lateI hate the news, _____made us very sad.a. itb. whatc. thatd. whichIt is the best ______ I have seen.a. whob. thatc. whomd. whichEquipped with modern facilities, today's libraries differ greatly from _______.a. these pastb. the pastc. which of the pastd. those of the pastDo you know ________ in English?a. how say itb. how saying itc. how to saying itd. how to say itWhat a bad memory I've got! I even forgot ____the book with me.a. takenb. takingc. taked. to takeWhen father was young, he ______from morning till night.a. was made workb. was made workingc. made to workd. was made to workI will count three hundred and not one of you _____move a muscle.a. areb. are toc. isd. is toHis salary as a driver is much higher than ________.a. as a porterb. that of a porterc. a porterd. is a porterI don't know _______ to deal with such matter.a. whichb. whatc. howd. /He likes to swim _______.a. and playing footballb. and he also likes playing footballc. but play footballd. and to play football______is important that you choose clothes that suit your shape.a. Thisb. Therec. Itd. ThatTom, what did you do with my documents? I have never seen such a _____ and disorder!a. messb. busc. massd. guessHenry looked very much _____when he was caught cheating in the biology exam.a. discouragedb. disappointedc. bewilderedd. embarrassedImportant ___ his discovery was, it was regarded as a matter of no account in his time.a. althoughb. asc. untild. whenNo matter _____, the little sisters managed to round the sheep up and drive them back home safely.a. hard it was snowingb. it was snowing hardc. how hard it was snowingd. how it was snowing hardChinese is spoken by the _____number of people in the world.a. mostb. widec. largestd. smallest-- What's his mother like? -- ______.a. She likes watching TVb. She's at homec. She's tall and thind. She's very happyI won't make the _______ mistake next time.a. sameb. nearc. similard. likeWe've missed the last bus. I'm afraid we have no ____ but to take a taxi.a. electionb. choicec. wayd. possibilityI don't like uniforms ______they will look so ugly on us.a. becauseb. untilc. andd. soThe music sounded _______. I enjoyed every minute of it.a. boringb. wonderfullyc. beautifuld. wellIf by any chance someone comes to see me, ask the person to leave a _______.a. sentenceb. messagec. letterd. noticeWe are next-door _______.a. neighborsb. neighborhoodsc. neighborhoodd. neighbor_______fashion differs from country to country may reflect the cultural differences from one aspect.a. Whatb. Thatc. Whichd. ThisWhat is the train ______ to ?a. costb. feec. tipd. fareOur manager will look into the matter as soon as possible. Just have a little ____.a. waitb. patiencec. timed. restPeter worked so fast with the maths problems ______ a lot of mistakes.a. to makeb. that he madec. that maded. as to make_____she was invited to the hall made her very happy.a. Thatb. Whenc. Ifd. BecauseBefore the final examination, some students have shown _________ of tension. They even have trouble in sleeping.a. marksb. signsc. remarksd. anxietyIf she wants to stay thin, she must make a _____ in her diet.a. runb. turnc. changed. goYou'll find this map of great ____in helping you to get around .a. usefulb. pricec. costd. value-- _______ is your girl friend like? -- She is very kind and good-looking.a. Whob. Whichc. Howd. WhatEach person at the reunion was required to talk to other relatives to find out if they would buy one of the histories____ it were printed.a. whenb. afterc. whetherd. ifThe patients are quite ______ to the nurses for their special care.a. helpfulb. enjoyablec. confidentd. gratefulOn average, a successful lawyer has to talk to several _______ a day.a. customersb. supportersc. guestsd. clients-- It's a good idea. But who's going to____ the plan? -- I think John and Peter will.a. carry outb. take inc. get throughd. set aside*I saw that she was in difficulty with all those parcels, so I offered my_____.a. moneyb. usec. serviced. chanceI don't know the park, but it's______ to be quite beautiful.a. talkedb. saidc. spokend. toldHow can he_________ if he is not_________?a. be listening; listened tob. listen; hearingc. hear; listeningd. be listening*At the _______ of the police, those people ran off in all directions.a. watchb. sightc. viewd. lookTom ________ more than twenty pounds on the novel.a. paidb. costc. tookd. spentHow often do you _________your brother?a. hear tob. hear fromc. hear ofd. hear about*There will be ________ soon. I'm afraid I can't go.a. rainyb. rainsc. rainingd. rainMeasles ________ a long time to get over.a. spendsb. spendc. taked. takes*Here's my car Let's keep in _______.a. relationb. connectionc. friendshipd. touchIt was well known that Thomas Edison______the electric lamp.a. foundb. discoveredc. Inventedd. developed*She was awarded the highest ______ for his contribution to world peace.a. priceb. prizec. prided. pressBread ______wheat.a. is made up withb. is made ofc. is made ind. is made on#He is seriously ill; there is ______hope for him.a. littleb. a littlec. fewd. a few*You should take the medicine after you read the ______.a. suggestionsb. instructionsc. wordsd. linesThe computer system_________ suddenly while he was searching for information on the Internet.a. broke upb. broke downc. broke ind. broke out*What we have done is far from _______.a. satisfyb. satisfactoryc. satisfactiond. satisfiedThe young actor who had been thought highly of _________ to be a great disappointment.a. turned upb. turned inc. turned downd. turned outThe old houses are being pulled down to _________ a new office block.a. make room forb. take the place ofc. make use ofd. supply with*As they can't afford to let the situation get worse, they will take some necessary _______.a. directionsb. stepsc. decisionsd. sidesHe ________ me do the work.a. mindsb. helpsc. givesd. caresA police officer claimed he had attempted to ____ paying his fare.a. neglectb. refusec. avoidd. rejectSinging these songs, I could not help ______ the good old days.a. thinking outb. thinking overc. thinking ofd. thinking up-- Is the library ____ now？-- No，it's____.a. opened；closedb. opening；closingc. open；closed. open；closedThe factory has turned out more and better bicycles since the new techniques were ____.a. adjustedb. assistedc. adoptedd. adaptedHe _______less time reading stories about film stars than before.a. costsb. spendsc. paysd. takesHow much has the company_________ this year?a. brought downb. brought outc. brought ind. brought aboutDon't ________ your study. We are going to help you.a. worry aboutb. be worriedc. worryd. be afraid*One needs a good sense of ______ to ride a bike.a. skillb. balancec. leveld. abilityI was talking with my mother on the phone when we were ____ suddenly.a. cut backb. cut offc. cut downd. cut across。
会计专业英语复习资料.doc会计专业英语复习资料⼀、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发⽣制7、累计折旧8、资产负债表9、经营决策10、银⾏存款11、到期⽇12、历史成本13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft⼆、从下列选项中选出最佳答案1、Generally，revenue is recorded by a business enterprise at a point when ：( )A、Management decides it is appropriate to do soB、The product is available for sale to consumersC、An exchange has taken place and the earning process is virtually completeD、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( )A、To reduce the income tax liabilityB、To aid management in making business decisionsC、To match the costs of production with revenue as earnedD、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？( )A、Going concernB、MaterialityC、ConsistencyD、Stable monetary unit4、An accrued expense can best be described as an amount ( )A、Paid and currently matched with revenueB、Paid and not currently matched with revenueC、Not paid and not currently matched with revenueD、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( )A、Business entityB、ConsistencyC、Going concernD、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：( )A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’srecords.C、Both A and BD、Neither A nor B8、A petty cash fund is ：( )A、used to pay relatively small amounts。
2011年西安交通大学网络教育专升本入学考试高复习资料及参考答案大学英语（三）Part I Sound RecognitionDirections:There are 4 words marked A), B), C) and D ) in each group.Choose the one which underlined part has a differentpronunciation from the other three, then mark thecorresponding letter on the Answer Sheet with a single linethrough the center.1. A. nurse B. thirsty C. universe D. surprise2. A. belief B. niece C. field D. variety3. A. surprised B. pleased C. refused D. increased4. A. temperature B. change C. average D. surface5. A. construction B. coral C. cross D.modelPart II Vocabulary and StructureDirections:There are 20 incomplete sentences in this part. For each of them there are 4 choices marked A), B), C) and D). Choosethe one that best complete the sentence, t hen mark thecorresponding letter on the Answer Sheet with a single linethrough the center.6. Last Sunday _____ had a picnic in Beihai Park.A. John, Mary and meB. John, I and MaryC. John, Mary and ID. I, John and Mary7. I know nothing about him _____ he is a teacher.A. besidesB. in additionC. except forD. except that8. You never told us why you were late for the party, _____?B. didn’t youC. had youD. did you A. weren’t you_____ to know the answer.9. He’ｓA. likelyB. probableC. maybeD. probably10. _____ I knew him better, I discovered that my impression had been right.A. WhichB. AsC. UntilD. Unless11. It isn’t quite_____ that he will he present at the meeting.A. certainB. sureC. rightD. exact12. He told her nothing, _____ upset her.A. thatB. for whichC. about whichD. which_____ it.13. It’s too expensive for me. I can’ｔA. spendB. costC. payD. afford14. Would you like me _____ the radio a bit?A. turning downB. to turn downC. turn downD. turneddown15. “I saw Mary in the library yesterday?” “You _____ her, she is still in hospital.” A. mustn’t have seenB. could not seeC. can’t have seenD. must not see16. ____ the south of Scotland is England, with London as its capital.A) On B) To C) In D) Of17. The first textbook ____ for teaching English as a foreign languagecame out in the 16th century.A) have written B) to be written C) being written D) written18. So many papers to ____, so much money to pay back.A) collect B) prove C) sign D) write19. In some parts of the world, tea ____ with milk and sugar.A) is serving B) is served C) serves D) served20. Here is my card. Let’s keep in ____.A) relation B) friendship C) connection D) touch21. With all work ____, I don’t know if I’ll have time to go out.A) to be done B) done C) to do D) doing22. You will find this map of great ____ in helping you to get roundLondon.A) price B) cost C) value D) usefulness23. These wild flowers are so special that I would do ____ I can to save them.A) that B) which C) whatever D) whichever24. She spoke in such a low voice that she could not make herself ____.A) hear B) heard C) to hear D) hearing25. I ____ English for five years now.A) was studying B) am studyingC) studied D) have been studyingPart III Reading comprehensionDirections: There are some passages i n this part. Each passage i s followed by some questions or unfinished statements. Foreach of them there are 4 choices marked A), B), C) and D).Choose the one that best complete the sentence, then markthe corresponding letter on the Answer Sheet with a singleline through the center.Passage Oneowners feel that their dogs are their best friends. Almost Most dogs’everyone likes dogs because they try hard to please their owners. One ofmy favorite stories is about a dog who wanted his owners to please him.One of my friends has a large German shepherd named Jack. EverySunday afternoon, my friend takes Jack for a long walk in the park. Jacklikes these long walks very much.One Sunday afternoon, a young man came to visit my friend. Hestayed a long time and he talked and talked. Soon it was time for myfriend to take Jack for his walk, but the visitor didn’t leave. Jack very worried about his walk in the park. He walked around the roomseveral times and then sat down directly in front of the visitor and lookedat him, but the visitor paid no attention. He continued talking. FinallyJack couldn't stand i t any longer. He went out of the room and came backa few minutes later. He sat down again in front of the visitor, but this time.he held the man’s hat in his mouth36. The dogs in general _____.A) tried hard to please his owner like other dogsB) tried hard to like his ownerC) tried hard to make his owner happyD) tried hard to make his owner please him37. Jack was the name of _____.A) one of my friends B) a dogC) a German sheep D) a German38. The dog sat down directly in front of the visitor _____.A) to look at him clearly B) to frighten himC) to listen to his talking D) because h e wanted theman to leaveit”in the sentence “Jack couldn’t stand it any 39. What does the word “longer” refer to?A) His walking around the room several times.B) His sitting in front of the visitor.C) His owner's visitor's staying and talking.D) His walking in the park.40. Why did the dog hold the visitor’s hat in his mouth this time?A) Because he wanted to play with the hat.B) Because he wanted to remind the visitor that he should leave.C) Because he was a friendly dog.D) Because he was angry with his owner.Passage TwoA man stayed in his house as a flood engulfed his town. Two men ina rowboat came to his house and offered to take him to safety. “No, thank you,” said the man, “God will help me.”As the waters rose, the man retreated to the second storey of his house. Now, two men in a motorboat came by and offered to rescue him. Again, the man declined, saying, “No, thank you. God will help me.”As the waters rose still higher, the man retreated again to the rooftopof his house. A helicopter came by, and someone inside it threw down a rope, urging the man to grab it and he pulled up into the helicopter. Once more, the man declined and said, “No, thank you. God will help me.” Just then a mighty voice called out to the man, “You idiot! I sent you a rowboat, a motorboat and now a helicopter. What more do you want meto do?”26. Which of the following do you think is the best title for this passage?A) A Man in Floods B) God Will Help MeC) A Town in Floods D) Different Ways to Help People out of Water27. Why didn’t the man enter the rowboat at first?A) Because he didn’t know the men in the boat.B) Because he thought he could retreat to a higher place.C) Because he was sure God would help him.D) Because he was sure he could take himself to safety.28. The underlined word “mighty” means _____.A) loud B) powerfulC) soft D) angry29. At the end of the passage, who called out to the man?A) The men in the rowboat.B) The men in the motorboat.C) Someone in the helicopter.D) God himself.30. What do you think of this man? He was _____.A) very faithful B) very stupidC) helpless D) uselessPassage ThreeWhen the TV viewer turns on his set, what sort of programs does he have to choose from? You might think there would be more programs devoted to entertainment than to anything else, but that’s not the case. In most countries, fewer than 20% of broadcasting hours are devoted to entertainment. U.S. figures are high—34.8%，and the fun loving Canadians are even higher with 44%. Except Canada and Italy, all countries give more broadcasting time to education than to either information (news, documentaries and so on) or entertainment programs. Of course, few educational broadcasts t ake place during peak viewing times. In Japan though, more than 60% of broadcasting time is taken up with education of one kind of another—just another example of thebusinesslike Japanese philosophy. In the U.K., the figure is 56.4%. The Italians have fewer educational programs than anyone else. They donin for entertainment either. Only about ten percent of viewing time is devoted to dramas and serials, quiz shows, music, sports, etc. You willfind more news information programs on Italian TV than anything else.That’s understandable in a country experiencing social and politicaland events are changes. Italians rely on TV to tell them what’s going on—happening almost too fast to follow. The percentage o f time the U.S. devoted to news and documentary programs is much smaller. After education, most TV time is given to entertainment. Many of these programs are shown around the world.41. Based on this passage, the percentage of TV broadcasting hoursdevoted to education is greatest in _______.A. JapanB. ItalyC. CanadaD. the United States42. More news information programs are broadcast on Italian TV thananywhere else because the Italians _______.A. are interested in what is happening in the worldB. like to undergo social and political changesC. prefer to learn news information on TV rather than in newspapersD. expect TV to tell them the latest news about what is going on intheir country43. So far as the broadcasting hours devoted to entertainment are concerned, _______.A. the Japanese figure is the highest in the worldB. the U. S. figure is smaller than the U.K. figureC. the U.K. figure is second to the Japanese figureD. the Canadian figure is higher than that of any other country44. From this passage, w e learn that most TV stations in the worlddevoted more broadcasting hours to _______.A. educational programsB. entertainment programsC. news information programsD. dramas, serials, music, sports and so on45. In the United States, _______.A. TV programs are shown for world audience to watchB. most of TV broadcasting hours are given to entertainmentC. educational programs are shown during peak viewing timesD. TV broadcasting hours devoted to education are more than thosedevoted to entertainmentPassage FourCopernicus was born in Torun, Poland, on February 19, 1473. Little is known about his early life except that his father died when he was 10. An uncle adopted him, his two sisters, and his brother. The uncle saw to itthat the two boys received a good education. Copernicus went to the University of Cracow. There he studied such subjects as Latin, mathematics, and astronomy. It was probably at that time that he changed his Polish name, Niklas Koppernigk, to the Latin form of Nicolaus Copernicus. In 1496 Copernicus went to Italy, where he spent the next 10 years studying at various universities.In Copernicus time people still believed that all things—the sun, the stars, and the planets—moved around the earth. It was an old belief that few men had ever questioned. Aristotle had based his theory of astronomy on this belief. Because the Church had long been the center of learning, the theory was also linked to religious beliefs.In 1506 Copernicus returned to his homeland. A few years later he began to work for the Church. All those years Copernicus carried on his work in astronomy. He had just the most basic equipment and, like other scientists of his day, made observations with only his eyes. Still, using mathematics and logic, Copernicus worked out a different theory, which held that the planets went around the sun.Copernicus did not announce his ideas. He did not want to make trouble. But he could not hide the scientific truth. So he talked about his theory with his friends, who strongly advised him to have his work published. His great book, On the Revolutions of the Heavenly Bodies, appeared at the very end of his life. Copernicus saw the first copy on theday he died, May 24, 1543.31. Which of the following is TRUE about Copernicus？A. He had two brothers and a sister.B. He used to be called Niklas Koppernigk.C. He lost his father soon after he was born.D. He spent 10 years at the University of Cracow.32. From the passage we can see that Astronomy is ______.A. the life experience of great menB. the movement of the stars and the planetsC. the scientific study of natural objects in spaceD. the theories developed by scientists of old times33. Copernicus developed his theory ______.A. using various telescopesB. based on Aristotle’s beliefsC. through observations and reasoningD. under the encouragement of his friends34. The writer of the passage wants us to know that ______.A. Copernicus did not tell about his discovery until the day of his deathB. for many years Copernicus dared to do nothing openly against the ChurchC. pushed by his friends Copernicus decided to write a book in May1543D. shortly before he got back to Poland Copernicus started to work for the Church35. Copernicus had his great book published because ______.A. he didn’t agree with AristotleB. he could not hide the scientific truthC. he worked for the churchD. his friends advised him to do soPart IV ClozeDirections:In this part, you are required to read the following passage carefully and then choose the best answer from the 4 choicesmarked A), B), C) and D) . Then mark the correspondingletter on the Answer Sheet.Young people and older people do not always _46_. They always have different ideas about living, working, and playing. But in one special program in New York State, adults and teenagers live together in _47_.Each summer 200 teenagers and 50 adults live together for eight weeks _48_ members of a special group. Everyone works several hours each day. The aim is not just to keep busy. It is to find meaning and enjoyment in work. Some teenagers work in the woods or on farms near the village. Some learn to make furniture and to build houses. The _49_teach them these skills.There are several _50_ hours each day. Weekends are free too. During the hours some of the teenagers learn photography or painting. Others sit around and talk or sing. Each teenager chooses his own way to _51_ his free time.When people live together, rules are always _52_. In this program the teenagers and the adults make the rules together. If someone _53_ a rule, the problem goes before the whole group in order to be solved. They asked, “Why did it happen? _54_ should we do about it?”One of the teenagers has this to say about the experience: “You stop thinking only about yourself. You learn how to think about the _55_.”46. A) scold B) fight C) quarrel D)agree47. A) quarrel B) struggle C) argument D) peace48. A) like B) as C) with D) for49. A) farmers B) workers C) teenagers D) adults50. A) free B) busy C) working D) studying51. A) take B) waste C) kill D) spend52. A) unimportant B) important C) necessary D)useless53. A) makes B) follows C) breaks D) keeps54. A) When B) What C) How D) Where55. A) teenagers B) adults C) yourself D) group答案DDDBA CDDAB ADDBC BDCBD ACCBDCBDCB BCBDB ADDAD BCCBD DDBDADCCBD。
会计英语复习资料一．汉译英练习1.会计原则是每个会计人员在进行工作时必须遵守的规则。
2.编制会计分录是在会计期间经常要做的工作。
3.编制工作底稿是每个会计期末要做的工作。
4.实账户是负债表账户。
在月末，它们的余额应不被结平，而转入下一期。
5.虚账户是利润表账户。
在月末，它们的余额应结平，以便用来记录下一期的经营成果。
6.这个月费用很大，我们要查一下原因，分析一下有关经济业务。
7.如果销售商品时，若客户没有付现金，则这种销售被称为赊销。
8.赊销时，卖方会对卖方提出付款条件，这个条件被称为信用条件。
9.固定资产每月都必须计提折旧。
10.无形资产每月计提摊销。
11.企业外部的许多人关心企业的财务信息，而及时提供财务信息给他们是会计的工作。
12.财务报表是人们进行经营决策的依据之一。
13.我们必须准备足够的资金，这笔贷款下个月到期。
14.调整分录与结账分录必须计入日记账和分类账，否则账上的余额会与报表上数额不符。
15.在西方会计中，股份公司的权益科目与独资企业的权益科目是不同的。
16.销售商品的收入常被称为是销售收入。
17.本年利润是用于计算利润的账户，他与其他损益类科目一样，年末，都要被结平。
18.请给我看一下有关这个月应缴的税费的数据二．会计专业词汇练习会计词汇辨析（）Dividends （）Cash（）Inventory （）Accumulated depreciation（）Accounts receivable （）Interest payable（）Income taxes payable （）Owner’s capital（）Retained earnings （）Closing entry（）Journalizing （）Administrative expenses（）Cost of goods sold （）Net income（）Business transaction （）Unearned revenues（）Ending balance （）Financial expenses（）Prepaid expenses （）operating results（）Withdrawals （）Sales( ）Allowance for bad accounts （）Common stock（）Office supplies inventory （）long-term bonds investments （）Accounts payable （）Cash basis accounting （）Office equipments （）Posting（）Beginning balance （）Business transaction（）Trial balance （）Financial statements（）Selling expenses. （）Financial position（）Marketable securities ( ) paid in capital( ) operating equipments （）Notes payable( ) Short term investment ( ) Gain（）Extraordinary items （）Finished products（）Salary expenses （）Interest receivable（）Accrual basis accounting （）Income statements（）Adjusting entry （）Intangible assets( ) Source documents ( ) Gross sales( ) Purchase ( ) Fixed assets1.期末余额28. 坏账准备2.应付所得税29. 应收账款3.销售费用30. 主营业务收入4.业主资本31. 经营成果5.主营业务成本32 管理费用6.应付利息33 存货7.留存收益34 调整分录8.预收账款35 结账分录9.累计折旧36 权责发生制10.经济业务37 应付票据11.财务报表38 编制分录12.试算平衡39. 期初余额13.现金收付制40. 应付账款14.财务费用41. 净利润15.普通股42. 财务状况16.营业外收支项目43. 过账17.应收利息44 办公用品库存18.实收资本45. 办公设备19.库存46. 股利20.经营设备47. 业主提取21.利得48. 产成品22.待摊费用49. 交易性金融资产23.长期债券投资50. 短期投资24.无形资产51. 工资费用25.生产设备52销售总额26.原始凭证53 固定资产27.采购54. 工资费用三．英译汉１．Revenue is the price of goods sold and services rendered during a given accounting period. Earning revenue causes owner’s equity to increase. When a business renders services of sells merchandise to its customers, it usually receives cash or acquires an account receivable from the customer.２．To clearly identify the effects of the business operations on each of the accounting elements, it is necessary to transfer those records from journal to each corresponding books used for recording different accounting element. This transfer process is called “posting”.３．The journal is a day-by-day record of business transactions. The information recorded about each transaction includes the date of the transaction, the debit and credit changes in specific ledger accounts, and a brief explanation of the transaction.４．The things a business owns can be classified into five categories, which also called accounting elements, they are: assets, liabilities, owners' equity, revenues, and expenses. Every business transaction of the business may affect more than one of the above elements。
Review For Final ExamI Multiple Choices1. If your samples meet our requirement, we will ___B_____ a large order. immediately.a. place youb. send youc. make youd. expect you2. Although we are ___A____ to open up business with you, we regret that it is impossible for us to all the reductionasked for, because we have already cut our price to the lowest point after closely examining our cost _______.a. anxious / calculationsb. desire / considerationc. wishing / evaluationd. longing / reduction3. With a view to supporting your sales we have specially prepared some samples of our new ___B_____ and aresending them to you under _______ cover.a. models / the sameb. designs / separatec. styles / anotherd. makes / other4. As __B_____ by you some time ago, we take pleasure in making you the following offer, which is _______ to youracceptance within seven days.a. requesting / dueb. requested / subjectc. your request / subjectedd. requests / valid5. ___D____ to this letter you will find our _______ in triplicate for jackets.a. Subject / sample invoiceb. Enclosed / bona fide holdersc. Applied / entrustmentd. Attached / proforma invoice6. The shipment _C______by your Credit No. 388 has been ready for some time, but the amendment to the _______credit has not yet reached us.a. mentioned / lastb. relevant / coveringc. covered / relevantd. covering / relevant7. In __A______ with your request, we will make an exception to our rules and accept delivery against D/P at sight.a. complianceb. accordancec. arrangementd. correspondence8. ___D___ you will find a cheque covering all commission due to you to _______.a. Attached / mentionb. Enclose / todayc. Enclosing with / updated. Enclosed / date9. It is not our intention to rush you into a decision, ,but as this article is in great __D_____, we would advise you_______ yourselves of our offer in your own interest.a. quantity / captureb. demand / makec. popularity / supplyd. demand / avail10. As a special sign of encouragement, we shall consider accepting payment By D/P. We trust this will greatly____D____ your efforts in pushing the sales of our products.a. expediteb. confirmc. amendd. facilitate11. Goods under your Order 690 are ready for __D_____. Unfortunately, we have not yet received your packing _______.Please also inform us of your shipping _______.a. instructions / marksb. requirements / transactionc. consignment / dated. dispatch /instructions/ marks12. We feel you may be interested in some of our other products and enclose some ___C____ booklets and a supply ofsales ________ for use with your customers.a. well-illustrating / informationb. excessive / promotionc. descriptive / literature\d. detailed / statements13. As soon as we receive your reply ____B______, we shall confirm supply of the goods at the prices stated in yourletter.a. in the positionb. in the affirmative\c. in the presentationd. in the establishment14. Our terms of payment are by confirmed, ___C____ letter of credit in our _________, available by draft at sight,reaching us one month ________ shipment.a. irrevocable / time / beforeb. acknowledgeable / bank / prior toc. irrevocable / favor / ahead of\d. revocable / notification / in advance15. We wish to point out that the ___D____ in the credit strictly conform to the terms stated in our S/C No. 655 in order toavoid _______ amendment.a. condition / lateb. provisions / consequentc. clauses / laterd. stipulations / subsequent\16. We are ___A____ your letter 26 June and have ______ acted on your instruction.a. in receipt of / duly\b. acknowledgement of / immediatelyc. in priority of / quicklyd. in arrangement of / considerabl17. We are airmailing you our S/C No. 080624 in ___B____, a copy of which is to be _______and returned to us for ourrecords.a. writing / leftb. duplicate / countersigned\c. copies / namedd. ;attest version / printed18. You will understand that the ___D____ of one of our standard sizes to your specifications means a _______adjustment of our production methods.a. change / quiteb. changed / difficultc. altering / considerabled. alteration / substantial \19. It seems clear that there is a good demand for your electronic products and as we believe you are not directly__B_____ in this area, we are writing to offer our service as your _____ agent.a. selling / exclusiveb. represented / sole \c. connected / generald. established / chief20. D/P calls for __A_____ payment against _______ of shipping documents.a. actual / transfer\b. immediate / handing inc. prompt / negotiationd. delayed / presentation21. The L/C will stay valid for at least 15 days beyond the ___C___ date of shipment.a. compliedb. conformedc. promised \d. authorized22. Please ___C____ shipment until you receive our further instructions.a. consignb. extendc. defer\d. compel23. We wish to advise you that the goods went ___A____ on the steamer “Yunnan” on August 8. They are to be _______at Copenhagen and are expected to reach your port in early September.a. forward / transshipped\b. out / dischargedc. westward / reloadedd. off / transshipping24. As ___C____ payments, we cannot do _______ than L/C at sight.a. concerns / moreb. to / lessc. regards / otherwise\d. for / rather25. Instead of __A_____”Manhattan Maru” as ______ advised, you are now required to ship the goods of this order onthe steam er “Calchas”.a. s. s. /previously \b. by the Boat / youc. on Ship / usuallyd. Steamer / we wereII. Questions about concepts (选择题型)1. Agency(1) Why shall a seller appoint an agent in a foreign country to which the goods are to be exported?KEY: An important reason for appointing an agent in a foreign country to which the goods are to be exported is that the agent knows the local condition and the local market. He also knows what goods are best suited to his area and what prices the market will bear.2. Insurance(1) How is the insurance value calculated?KEY: The insurance value is calculated as：cost of goods + amount of freight + insurance premium + a percentage of profit on the sale of goods(2) As far as foreign trade is concerned, what risks are covered under an insurance policy?KEY: So far as foreign trade is concerned the following three risks are covered under an insurance policy, namely, FPA, WPA and All Risks.3. Payment(1) What is the advantage of payment by L/C?KEY: Letter of credit is a reliable and safe method of payment, facilitating trade with unknown buyers and giving protection to both sellers and buyers.(2) Under what circumstances shall a seller agree to payment by D/A?KEY: Payment by D/A is accepted only when the financial standing of the importer is sound or where a previous course of business has inspired the exported to believe that the importer will be good for payment.4. Quotation, Offer and Counter-offer(1) What is to be included in a satisfactory quotation?KEY: A satisfactory quotation should include the following:(1) An expression of thanks for the enquiry.(2) Details of prices, discounts and terms of payment.(3) A statement of clear indication of what the prices cover ()e.g.: freight and insurance, etc.)(4) An undertaking as to date of delivery or time of shipment.(5) The period for which the quotation is valid.5. Shipment(1) What are the characteristics of liners shipping?KEY: Characteristics of Liner Shipping :(1) The liner has regular line, ports, sailing schedule and relatively fixed freight.(2) It is suitable for cargoes of small quantity(3) Loading and unloading charges are included in the freight.(4) Liner shipping is irrespective of demurrage and dispatch money.(5) It provides good service and simple procedures.6. Packing(1) Why does packing need more care in export trade than in homeKEY: Because export goods usually have to go a long way to reach the destination and sometimes have to go through the ordeal of transport, such as the roughest journey. If export goods are not packed in stronger and tight containers, they will reach the buyer either damaged or part missing.III Terms♦合法持证人bona fide holder ♦标签价格tag prices♦物权票据title documents ♦(汇票等)期限tenor♦委托人principal♦进款proceeds ♦大路货FAQ (Fair Average Quality) ♦循环信用证revolving L/C♦打包贷款packing loan♦通风集装箱ventilated container♦海上费用Marine Charges♦会签countersign♦偷窃、提货不着险TPND (Theft, Pilferage & Non-delivery)♦租船合同charter party♦包干运费lump sum freight♦独家代理sole agent / exclusive agent ♦成本加运费价CFR♦标签价tag price♦时价prevailing prices ♦救助费用Salvage charges ♦有利可图的价格remunerative priceIV Sentence Translation: (英汉互译)1. 我们愿意担任你们现行出口商品的代理，因为我们拥有一个广阔的国内市场。
交大网院外贸函电考试复习资料I Multiple Choices!-5: BABBD 6-10: CADDD 11-15: DCBCD 16-20: ABDBA21-25: CCACAII Concepts1. Agency(1)Why shall a seller appoint an agent in a foreign country to which thegoods are to be exported?KEY: An import reason for appointing an agent in a foreign country to which the goods are to be exported is that the agent knows the local condition and the local market. He also knows what goods are best suited to his area and what prices the market will bear.2. Insurance(1)How is the insurance value calculated?KEY: The insurance value is calculated as：cost of goods + amount of freight + insurance premium + a percentage of profit on the sale of goods(2)As far as foreign trade is concerned, what risks are covered under aninsurance policy?KEY: Sa far as foreign trade is concerned the following three risks are covered under an insurance policy, namely, FPA, WPA and All Risks.3. Payment(1)What is the advantage of payment by L/C?KEY: Letter of credit is a reliable and safe method of payment, facilitating trade with unknown buyers and giving protection to both sellers and buyers.(2)Under what circumstances shall a seller agree to payment by D/A? KEY: Payment by D/A is accepted only when the financial standing of the importer is sound or where a previous course of business has inspired the exported to believe that the importer will be good for payment.4. Quotation, Offer and Counter-offer(1)What is to be included in a satisfactory quotation?KEY: A satisfactory quotation should include the following:(1) An expression of thanks for the enquiry.(2) Details of prices, discounts and terms of payment.(3) A statement of clear indication of what the prices cover ()e.g.: freight and insurance, etc.)(4) An undertaking as to date of delivery or time of shipment.(5) The period for which the quotation is valid.5. Shipment(1)What are the characteristics of liners shipping?KEY: Characteristics of Liner Shipping :(1) The liner has regular line, ports, sailing schedule and relatively fixed freight.(2) It is suitable for cargoes of small quantity(3) Loading and unloading charges are included in the freight.(4) Liner shipping is irrespective of demurrage and dispatch money.(5) It provides good service and simple procedures.6. Packing(1) Why does packing need more care in export trade than in homeKEY: Because export goods usually have to go a long way to reach the destination and sometimes have to go through the ordeal of transport, such as the roughest journey. If export goods are not packed in stronger and tight containers, they will reach the buyer either damaged or part missing.III Terms♦合法持证人bona fide holder♦标签价格tag prices♦物权票据title documents♦(汇票等)期限tenor♦委托人principal♦进款proceeds♦大路货FAQ (Fair Average Quality)♦循环信用证revolving L/C♦打包贷款packing loan♦通风集装箱ventilated container♦海上费用Marine Charges♦会签countersign♦偷窃、提货不着险TPND (Theft, Pilferage & Non-delivery)♦租船合同charter party♦包干运费lump sum freight♦独家代理sole agent♦成本加运费价CER♦标签价tag price♦时价prevailing prices♦救助费用Salvage charges♦有利可图的价格remunerative priceIV. Translation1.我们愿意担任你们现行出口商品的代理，因为我们拥有一个广阔的国内市场。
《会计英语》复习资料二、单项选择（红字为正确答案）：Financial reports are used byd.all of the above1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（）d.all of the above2. Which of the following best describes accountingb.is an information system that provides reports to stakeholders3. Using accrual accounting, expenses are recorded and reported onlya.when they are incurred, whether or not cash is paid4. The measurement bases exclude( )c.Sale price5. Debts owed by a business are referred to as（）d.liabilities6. Which of the following financial statements reports information as of a specific datec.balance sheet7. Cash investments made by the owner to the business are reported on the statement of cash flows in thea.financing activities section8. The accounting equation may be expressed asd.Assets - Liabilities = Owner's Equity9. Which of the following groups of accounts have a normal credit balancea.revenues, liabilities, capital10. Which of the following groups of accounts have a normal debit balanced.assets, expenses11. Which of the following types of accounts have a normal credit balancec.revenues and liabilities12. In the accounting cycle, the last step is（）a.preparing a post-closing trial balance13. Which of the following should not be considered cash by an accountantc.postage stamps14. A bank reconciliation should be prepared periodically because （）c.any differences between the depositor's records and thebank's records should be determined, and any errors made byeither party should be discovered and corrected15. The amount of the outstanding checks is included on the bank reconciliationas a(n) （）c.deduction from the balance per bank statement16. The asset created by a business when it makes a sale on account is termedc.accounts receivable17. What is the type of account and normal balance of Allowance for Doubtful Accountsa.Contra asset, credit18. The term "inventory" indicates （）d.both A and B19. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error income is understated20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the errorb.owner's equity is overstated21.The inventory method that assigns the most recent costs to cost of good sold isb.LIFO22.Under which method of cost flows is the inventory assumed to be composed of the most recent costsb.first-in, first-out23. When the perpetual inventory system is used, the inventory sold is debited to ( )b.cost of merchandise sold24．All of the following below are needed for the calculation of depreciation exceptd.book value25. A characteristic of a fixed asset is that it ised in the operations of a business26. Accumulated Depreciation ( )c.is a contra asset account27. The two methods of accounting for investments in stock are the cost method and the （）b.equity method28. A capital expenditure results in a debit to （）d.an asset account29. Current liabilities are（）d.due and payable within one year30. The debt created by a business when it makes a purchase on account is referred to as anb.account payable31. Notes may be issued （）d.all of the above32.The cost of a product warranty should be included as an expense in thec.period of the sale of the product33. If the market rate of interest is 8%, the price of 6% bonds paying interest semiannually with a face value of $100,000 will bec.Less than $100,00034. The interest rate specified in the bond indenture is called the （）b.contract rate35. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds ared.callable bonds36. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell atd. a discount37. One potential advantage of financing corporations through the use of bonds rather than common stock isc.the interest expense is deductible for tax purposes by thecorporation38. Characteristics of a corporation include （）d.shareholders who have limited liability39. Stockholders' equity （）c.includes retained earnings and paid-in capital40. The excess of issue price over par of common stock is termed a(n) （）d.premium41. Cash dividends are usually not paid on which of the followingc.treasury stock42. Which of the following accounts below is reported in the paid-in capital/stockholders' equity section of the corporate balance sheetd.Preferred Stock43. If preferred stock has dividends in arrears, the preferred stock must bed.convertible44. The primary purpose of a stock split is tob.reduce the market price of the stock per share45. Which statement below is not a reason for a corporation to buy back its own stock.d.to increase the shares outstanding46. The liability for a dividend is recorded on which of the following datesd.the date of declaration47. In credit terms of 2/10, n/30, the "2" represents thed.percent of the cash discount48. Revenue should be recognized when（）b.the service is performed49. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）b.solvency and profitability50. Which of the following is not included in the computation of the quick ratioa.inventory四、问答题：3．Differentiate between financial accounting and managerial accounting.财务会计与管理会计的区别。
Post test 1 基本概念1. Things of value owned by an entity: assets Money: cashClaims of creditors: liabilitiesClaims of investors: equity2. 2 types of sources of funds：Stronger claim: liabilitiesLesser claim: equity3. A balance sheet reports the status of an entity ....ata point of time.4. Give the fundamental accounting equation: Assets = Liabilities + Equity5. The above equation is consistent with what concept?: Dual-aspect concept6. Money-measurement concept states that accounting reports only facts that can be expressed in monetary amounts.7. A balance sheet does not report all the facts abouta business. What concept limits the amount or type of information that can be reported? Money-measurement concept8. Brown Company has 10000 dollar cash. Its owner withdraws 100 dollars for his own use. The owner is (no better or worse off) than he was before. Brown company now has (less) cash. The fact that this event affects the owner differently than it affects the company is an illustration of the entity concept.9. The entity concept states that accounts are kept for entities as distinguished from the persons who own those entities.11. The going-concern concept is: Accounting assumes that an entity will continue to operate indefinitely.12. The asset-measurement concept is: if reliable information is available, accounting focuses on the fair value of assets. Nonmonetary assets are reported at their original cost.13. An item can be reported as an asset if it passes 3 of the following: item is valuable, item was acquired at a measurable cost, item is owned or controlled by the entity.14. Goodwill is a favorable name or reputation purchased by the entity.15. An asset is classified as current if it is cash or is expected to be converted into cash in the near future, usually within one year.16. A liability is classified as current if it becomes due in the near future, usually within one year.17. Marketable securities are current assets. Investments are noncurrent assets.19. An insurance policy paid in advance of the time period covered is an example of a prepaid expense.20. A building, an item of equipment, and an automobile may all be examples of plant and property.21.Parker Company operates a furniture store. On December 31,2005,it had 30 desks that it was holding for sale. These would be reported as inventory. The desk that is used by the president of Parker Company would be reported as plant and property.22.Fox Company sold $1,000 of goods on credit to Golden Company. This would be recorded as an account receivable of Fox Company and as an account payable of Golden Company.23. Indicate whether the following statements about the balance sheet of a corporation are true or false:a. Assets list all the valuable things owned bythe entity----Fb. The amount reported for the paid-in capitalitem is approximately the fair value of the stock-----Fc. The amount reported for total equity isapproximately the fair value of the corporation’sstock---Fd. Total equities (also called “net worth”) showapproximately what the entity is worth.----Fe. Retained earnings is the amount of cashretained in the entity.-----FPost test 2 资产负债表的变更：收入的核算1.On January 2, John Brown started the BrownCompany. In January, Brown Company did thefollowing things:a. It received $5,000 cash from John Brown asits capital.b. It borrowed $10,000 from a bank, giving anote therefor.c. It purchased $4,000 of inventory for cash.d. It sold $2,000 of its inventory for $6,000 to acustomer, who paid $3,500 cash and agreed to pay$2,500 within 30 days.e. It purchased an auto for $7,000. It paid$2,000 down and gave a note to the automobiledealer for the remaining $5,000f. Brown withdrew $1,000 cash for his personaluse.g. Brown was offered $10,000 for his equity inthe business, but he refused the offer.On a separate piece of paper, prepare a roughdraft of a balance sheet for Brown Company as of theclose to business January 31, and an incomestatement for January.Brown CompanyBalance Sheet as of Jan31AssetsCash……………………………………$11,500Accounts Receivable…………………2,500Inventory………………………………….2,000Automobile………………………………7,000Total………………………………………$23,000Liabilities and EquityNotes Payable………………………$15,000Paid-in Capital…………………………5,000Retained Earnings……………………3,000Total……………………………………$23,000Brown CompanyIncome Statement for January Revenue...........................$6,000Expense ...........................$2,000Income ............................$4,0002.Brown Company's income was $4,000, but itsRetained Earnings was only $3,000. Reread the firstframe and choose the item (a-g) that explains thedifference. f3.John Brown claims that the inventory as of January31 is worth $6,000, as shown by the fact thatinventory costing $2,000 was actually sold for $6,000.Would you change the balance sheet ?...(No). This isan illustration of the asset-measurement concept.Nonmonetary assets are reported at their cost ratherthan their worth or fair value.Post test 3 会计记录和系统1. On March 5, Kay Company purchased $6,000 ofinventory, paying cash. Prepare a journal entry forthis transaction below.Journal2001 Transactions Dr. Cr.March 5Inventory6,000Cash6,0002. On March 10, Kay Company made a $15,000 sale toa customer who paid $6,000 cash and agreed to payto the other $9,000 in 30 days. The merchandise soldhad cost $8,000. Prepare a journal entry for the sale,below.Journal2001 Transactions Dr. Cr.March 10Cash6,000Accounts Receivable9,000Revenues15,0003. On March 10, Kay Company made a sale for$15,000 for merchandise that had cost $8,000.Prepare a journal entry to record the cost of the salebelow.Journal2001 Transactions Dr. Cr.March 10 Expenses8,000Inventory8,0004. Recall from the previous frames that revenuesfrom the sale on March 10 were $15,000 and that themerchandise sold had cost $8,000. Prepare theclosing entries.Journal2005 Transactions Dr. Cr.March 31Revenues15,000Retained earnings15,000March 31Retained earnings8,000Expenses8,0005-10. Omit11.A critic said that the company had $25,000 cash atthe beginning of March and $25,000 at the end ofMarch, and since its cash balance was unchanged, itcouldn't be said to have any income in March. Thiscriticism is (incorrect).12.The reason the criticism is incorrect is becauseincome is an increase in retained earnings, notnecessarily in cash. For example, the sales revenue ofKay Company in March was $15,000 and its incomewas $7,000 even though $9,000 was received in cash.Post test 4 营业收入和货币资产1. The conservation concept states that increases inequity are recognized only when they are reasonablycertain, while decreases in equity are recognized assoon as they are reasonably possible.2. The materiality concept states: disregard trivialmatters but disclose all important matters.3. What is the length of the usual accounting period?One year. Financial statements prepared for shorterperiods are called interim statements.4. Cash accounting reports items that increase ordecrease cash. Accrual accounting reports items thatchange equity or retained earnings, even thoughthese changes may not affect cash.5. Increases in equity associated with the entity’soperations during a period are revenues, anddecreases are expenses. The difference betweenthem is labeled income.6. The realization concept states that revenues are recognized when goods or services are delivered.7. H Company manufactures a table in August and places it in its retail store in September. R Smith, a customer, agrees to buy the table in October, it is delivered to him in November, and he pays the bill in December. In what month is the revenue is recognized? (November)8. The receipt of cash is a debit to Cash. What is the offsetting credit and (type of account) for the following types of sales transactions?Account Crediteda. Cash received prior to delivery. Advances from customers (a liability)b. Cash received in same period as delivery. Revenuec. Cash received after the period of delivery. Accounts receivable (an asset)9.Similarly, revenue is a credit entry. What is the offsetting debit when revenue is recognized in each of these periods?Account Debiteda. Revenue recognized prior to receipt of cash. Accounts receivableb. Revenue recognized in same period as receipt of cash. Cashc. Revenue recognized in the period following receipt of cash. Advances from customers10.In February, H Company agrees to sell a table to a customer for $600, and the customer makes a down payment of $100 at that time. The cost of the table is $400. The table is delivered to the customer in March, and the customer pays the remaining $500 in April. Give the journal entries (if any) that would be made in February, March, and April for both the revenue and expense aspects of this transaction. February:Cash100Advances from customers100March:Accounts receivable500Advances from customers100Revenue600March:Expenses400Inventory400April:Cash500Accounts receivable50011.At the end of 2005, M Company had accounts receivable of $200,000, and it estimated that $2,000 of this amount was a bad debt. Its revenue in 2005, with no allowance for the bad debts, was $600,000. A. What account should be debited for the $2,000 bad debt? RevenueB. What account should be credited? Allowance for doubtful accountsC. What amount would be reported as net accounts receivable on the balance sheet? $198,000D. What amount would be reported as revenue on the 2005 income statement? $598,00012.In 2006, the $2,000 of bad debt was written off.A. What account should be debited for this written off? Allowance for doubtful accountsB. What account should be credited? AccountsreceivablePost test 5 费用的核算；损益表1. An expenditure occurs in the period in which goodsor services are acquired. An expense occurs in theperiod in which goods or services are consumed.2. A certain asset was acquired in May. There wastherefore an expenditure in May. At the end of May,the item was either on hand, or it was not. If it wason hand, it was an asset; If it was not on hand, it wasan expense in May.3. Productive assets are unexpired costs. Expensesare expired costs.4. The matching concept states that costs associatedwith the revenues of a period are expenses of thatperiod.5. Expenses of a period consist of:a. costs of the goods and services delivered duringthat period.b. other expenditures that benefit operations ofthe period.c. losses6. If Brown company pays rent prior to the periodthat the rent covers, the amount is initially reportedas credit to cash and a debit to Prepaid Rent, which isan asset account. If Brown Company pays the rentafter the period covered, the amount is initiallyrecorded as a debit to Rent Expense and a credit toAccrued Rent, which is a liability account.7. A brand new machine owned by Fay Company wasdestroyed by fire in 2005. It was uninsured. It hasbeen purchased for $10,000 with the expectationthat it would be useful for 5 years. The expenserecorded in 2005 should be $10,000.8. Gross margin is the difference between salesrevenue and cost of sales.9. gross margin percentage: (gross margin)/(salesrevenue)10. The difference between revenues and expenses inan accounting period (or the amount by which equity[i.e., retained earnings] increased from operatingactivities during the period) is called net income.11. A distribution of earnings to shareholders is calleddividends(股利).12. retained earnings at the end of the period=retained earnings at the beginning of the period + netincome–dividends.Post test 6 存货和销售成本1. A dealer sells a television set for $800 cash. It hadcost $600. Write journal entries for the four accountsaffected by this transaction.Dr. Cash800Cr. Revenue800Dr. Cost of Sales600Cr. Inventory6002. When using the perpetual inventory method (永续盘存), a record is kept for each item, showingreceipts, issues, and the amount on hand.3. Write an equation that shows how the cost of salesis determined by deduction:Cost of sales = beginning inventory+purchases –ending inventory4.Omit5.In periods of inflation, many companies use theLIFO method in calculating their taxable incomebecause LIFO gives a higher cost of sales and hence alower taxable income.6. A company discovers that the fair value of itsinventory is $1000 lower than its cost. What journalentry should it take?Dr. Cost of Sales1,000Cr. Inventory1,0007. In a manufacturing business, what three elementsenter into the cost of a manufactured item?Direct material, direct labor, and overhead.8. Period costs become an expense during the periodin which they were incurred.9. Product costs become an expense during theperiod in which the products were sold.10. One type of overhead rate involves use of thetotal direct labor costs and total production overheadcosts for a period. Write a ratio that shows how theoverhead rate is calculated.(Total production overhead costs)/(Total directlabor costs)11. A given finished item requires $50 of directmaterials and 5 hours of direct labor at $8 per hour.The overhead rate is $4 per direct labor hour. At whatamount would the finished item be shown ininventory? $110 = 50 + 40 + 2012. An inventory turnover of 5 is generally better thanan inventory turnover of 4 because it indicates thatless capital is tied up in inventory, and there is lessrisk that the inventory will become obsolete.Post test 7 非流动资产和折旧1. The amount at which a new plant asset is recordedin the accounts includes its purchase price plus allcosts incurred to make the asset ready for itsintended use (such as transportation andinstallation).2. A plant asset is acquired in 2005. It is expected tobe worn out at the end of 10 years and to becomeobsolete in five years. What is its service life? ---Fiveyears.3. Ordinarily, land is not depreciated because itsservice life is indefinitely long.4.A plant asset is acquired in 2005 at a cost of $20000.Its estimated service life is 10 years, and its estimatedresidual value is $2000 :a. The estimated depreciable cost of the asset is$18,000b. If the straight-line depreciation method is used,the depreciation rate for this asset is 10 percent.c. What amount will be recorded as depreciationexpense in each year of the asset’s life?---$1,800d. What amount will be debited and what accountwill be credited to record this depreciation expense?Dr. Depreciation expenseCr. Accumulated depreciatione. After five years have elapsed, how would thisasset be reported on the balance sheet?1) Plant------$20,0002) Less accumulated depreciation-------$9,0003) Book value-------$11,0005. A machine is purchase on January 2, 2005, for$20,000 and its has an expected life of five years andno estimated residual value.a. If the a machine is still in use six years later, what amount of depreciation expense will be reported in for the sixth year?----zerob. What amount, if any, will be reported on the balance sheet at the end of the sixth year?1) It will not be reported.-----X2) It will be reported as follows:Machine$20,000Accumulated depreciation$20,000Book value$06. A machine is purchase on January 2, 2005, for $50,000. It has an expected service life for 10 years and no residual value. Eleven years later it is sold for $3,000 cash.a. There will be a gain of $3,000b. What account will be debited and what account credited to record this amount?Dr. CashCr. Gain on disposition of assets.7. Given an example of each of the following types of assets, and give the name of the process used in writing off the cost of the second and third type. Asset type\Example\Write-off processPlant Asset\m achine, b uilding\Depreciation Wasting asset\c oal, o il ,m inerals\Depletion Intangible asset\g oodwill, t rademark \Amortization 8. Conoil Company purchased a producing oil property for $10,000,000 on January 2, 2005. It estimated that the property contained one million barrels of oil and that the property had a service life of 20 years. In 2005, 40,000 barrels of oil were recovered from the property. What amount should be charged as an expense in 2005?------$400,0009. Wasting assets and intangible assets are reported on the balance sheet in a different way than building, equipment, and similar plant assets. The difference is that wasting assets are reported at the net amount and plant assets are reported at cost, accumulated depreciation, and net amount.10. In calculating its taxable income, a company tries to report its income as low as it can. In calculating its financial accounting income, a company tries to report its income as fairly as it can.11. As compared with straight-line depreciation, accelerated depreciation writes off more depreciation in the early years of an asset’s life and less in the later years. Over the whole life of asset, accelerated depreciation writes off the same total cost as straight-line depreciation.12. Companies usually use accelerated depreciation in tax accounting because it reduces taxable income and hence income tax in the early years.13. Assume an income tax rate of 40%. If a company calculated its financial accounting income (before income taxes) in 2005 as $6 million and its taxable income as$4 million, what amount would it report as income tax expense on its 2005 income statement?----$2,400,00014. Fill in the missing name on the following table:Income tax expense $100,000Income tax paid -60,000Deferred income tax$ 40,000 The $40,000 would be reported on the balance sheet as a liability.。
需要掌握的英文翻译成中文的单词和短语banker’s acceptance银行承兑汇票preferred shares 优先股票underwriting保险业interest rate risk利率风险treasury bills 短期国库券monetary policy货币政策paying liability付款责任(支付责任) 应支付债务fluctuation波动stockbroker股票经纪人pension fund养老基金premium溢价（奖金，保险费）intermediary中介（中间的）beneficiary受益人long-term loan长期贷款（长期借款）balance sheet资产负债表foreign exchange外汇dividend股息，红利interest rate利率commercial paper商业票据portfolio投资组合IPO首次公开发行Liquidation清仓risk profile风险分析图certified cheque 保付支票commission佣金maturity到期interest rate risk---利率风险face value面值（票面价值）rate of return收益率mutual fund共同基金convertible bonds可转换债券down payment首付款（预付定金）mortgage抵押贷款certificate of deposit存款单inflation rate通胀率convertible bonds---可转换债券time deposit定期存款（定期储蓄）primary market初级市场需要掌握的中文翻译成英文的短语牛市bull market资本亏损capital loss固定利率fixed interest rate价格不确定性price uncertainty中间业务intermediary business书面申请apply by letter（written application）个人贷款personal loan总部headquarter价格透明度price transparency融资financing旅行者支票traveler’s cheque投资组合portfolio资本利得capital gain衍生证券derivative security波动幅度volatility履约价格exercise price违约风险default risk投资银行investment bank流动性liquidity规避风险risk averse普通股common shares商业银行commercial bank多功能借记卡multifunctional debit card银行本票cashier`s cheque (bank cheque)破产bankruptcy bankrupt---破产者期望收益率expected rate of return优先股preferred shares货币市场money market金融衍生品derivatives资本收益率-ROE,return on equity清仓liquidation内在价值intrinsic value卖空sold short基础工具underlying期权option匹配题目要看的书页码(书上第7页到第8页,书上第11页,书上第15页到第16页)1、a central bank 1a financial institution designated by the central government to formulate and implement monetary policy and to supervise and regulatethe financial industry2、function 2a special activity3、formulate 6supply and distribute4、implement 9official document giving permission5、monetary policy 3create in a precise form6、issue 7carry out7、administer 11a general term for banks, securities, futuresand insurance companies8、circulation 5policy for currency9、license 12control and direct10、supervise 4put into action11、financial institutions 16of or related to government money12、regulate 8go round continuously13、financial market 20a government body to oversee foreign exchange14、foreign exchange 19information in numbers15、gold reserves 17pay what is due16、fiscal 15gold put aside for later use17、payment 14system of buying and selling foreign money18、settlement 18paying or being paid19、statistical data 13market for money and finance20、state administration 10watch or checkof foreign exchange1、board of directors 13finding a solution for…(funds)2、top management 12management of non-performing asset3、asset liability 11banking department to control funds4、budget 10obedience服从、顺从5、audit 9 banking service for the general public6、remuneration 7a way in which something works7、operation 8banking service for corporation8、corporate banking 6 pay or reward for one’s work9、retail banking 5official examination of accounts10、compliance 1a group of people controlling a company11、treasury 3the state of being responsible for debts12、NPA management 2the highest management authority13、workout 4a plan of how money will be spent over aperiod of time1. A person who has the same age as the other.谁与其他人同年龄2. Selling and buying of stocks, bonds, etc.销售购买债券和股票等...3. A very large loan for one borrower and arranged byseveral banks.对同一借款人的非常大的贷款并且被数家银行购买4. Supply and distribution of securities.供应和证券分销5. To control and direct corporate affairs.控制和管理公司事务6. Commission to those who buy and sell products forothers.委员会向某人购买和出售其他产品7. A bank that provides services in buying shares andasset for the purpose of making a profit.一家银行提供的购买牟利为目的股份及资产管理服务8. To come together, combine and to gain bypurchasing.通过购买结合在一起9. In one’s own country but not abroad.在自己的国家，但不是在国外10. Without precedent; never happened, been doneor been known before.没有先例，从来没有发生过，已经完成或之前被称为a. Unprecedented史无前例的b. Domestic国内c. Merger and acquisition兼并和收购d. Investment bank.投资银行e. Brokerage经纪f. Corporate governance公司治理g. Peers同辈h. Syndicated loan兼并和收购i. Securities sales and trading 证券营销和交易j. Issuance of stocks and bonds 发行股票和证券1-G2-I3-H4-J5-F6-E7-D8-C9-B10-A写作文可能涉及的单词Principal本金Maturity到期time deposit定期存款savings deposit储蓄存款lump-sum deposit整存withdrawal取款small savings零存lump-sum withdrawal整取certificate of deposit存款单。
一、单选题（共25 道试题，共50 分。
）V1. —Who is that speaking? —This is Tom ____________ .A. speaksB. spokeC. speakingD. saying 正确答案： C 满分： 2 分2. The __________ doesn ' t cover household items.A. intelligenceB. insuranceC. instanceD. insult 正确答案：B 满分： 2 分3. The __________ doesn ' t cover household items.A. intelligenceB. insuranceC. instanceD. insult正确答案： B 满分： 2 分4. —My birthday is tomorrow. —____________________ .A. Ho, I have no idea.B. I 'm glad you like it.C. Many happy returns of the day!D. You must be very happy. 正确答案：C 满分： 2 分5. I had my meals _______ when I was ill in bed with a bad cold.A. to bringB. bringC. brought正确答案： C 满分： 2 分6. She' s part of a team of scientists who are ________ upon cancer research.A. workedB. arrangedC. engagedD. involved正确答案： C 满分： 2 分7. Students should be encouraged to use ___ Internet as ___ resource.A. /; aB. /; theC. the; theD. the; a正确答案： D 满分： 2 分8. —Please help yourself to some seafood. —_________________.A. No, I can ' t.B. Sorr y, I can ' t help.C. Well, seafood don ' t suit.D. Thanks, but I don ' t like seafood.正确答案： D 满分： 2 分9. Please prepare the medicine for me according to this.A. prescriptionB. descriptionC. inscriptionD. subscription正确答案： A 满分： 2 分10. Tourism has ____________ agriculture as the nation ' s main industry.A. recalledB. reckonedC. redirected正确答案： D 满分： 2 分11. —___________________ —Well, they got there last Wednesday. So about a week.A. How long have your parents been in Paris?B. When did your parents arrive at Paris?C. Did your parents arrive at Paris last Wednesday?D. When will your parents go to Paris?正确答案： A 满分： 2 分12. —Can I get you a cup of tea? —________________________ .A. That 's very kind of you.B. With pleasure.C. You can, please.D. Thank you for the tea.正确答案： A 满分： 2 分13. This fire extinguisher is to be used only in case of ____________ .A. urgencyB. crisisC. immediacyD. emergency正确答案： D 满分： 2 分14. The girl is _________ of a film star.A. somebodyB. somethingC. anybodyD. anything正确答案： B 满分： 2 分15. —Who is that speaking? —This is Tom _____________ .A. speaksB. spokeC. speaking正确答案： C 满分： 2 分16. There's a lot of public _______ about dangerous toxins recently found in food.A. concernB. conceptC. conductD. conflict正确答案： A 满分： 2 分17. Many ____ shops will be forced to close if the new supermarket is built.A. localB. broadC. generalD. public正确答案： A 满分： 2 分18. Stocks are regarded as a good long-term ____________ .A. involvementB. installmentC. investmentD. instrument正确答案： C 满分： 2 分19. One potential danger is ___ the information could be used by others to your disadvantage.A. thatB. whatC. itD. which正确答案： A 满分： 2 分20. —Mike injured his leg playing football yesterday. —Really? ______________ .A. Who did that?B. What 's wrong with him?C. How did that happen?D. Why was he so careless?正确答案： C 满分： 2 分21. —Mike injured his leg playing football yesterday. —Really? ______________ .A. Who did that?B. What 's wrong with him?C. How did that happen?D. Why was he so careless?正确答案： C 满分： 2 分22. —___________________ —He teaches physics at a school.A. What does your father want to do?B. Who is your father?C. How is your father?D. What is your father?正确答案： D 满分： 2 分23. —My birthday is tomorrow. — ___________________ .A. Ho, I have no idea.B. I 'm glad you like it.C. Many happy returns of the day!D. You must be very happy.正确答案： C 满分： 2 分24.____________ —Well, they got there last Wednesday. So about a week.A. How long have your parents been in Paris?B. When did your parents arrive at Paris?C. Did your parents arrive at Paris last Wednesday?D. When will your parents go to Paris?正确答案： A 满分： 2 分25. Contrary to expectations, the film was successful _________ when it was released.A. currentlyB. fastC. readilyD. instantly正确答案： D 满分： 2 分二、阅读理解（共 3 道试题，共30 分。
