财经英语答案

财经英语基础篇课后答案刘白玉第二章1、John and Jack had looked for the key, but _____ of them found it. [单选题] *A. noneB. neither(正确答案)C. bothD. either2、19．Students will have computers on their desks ________ . [单选题] * A．in the future(正确答案)B．on the futureC．at the momentD．in the past3、They will hold the party if they _____ the project on time. [单选题] *A. will completeB. complete(正确答案)C．completedD. had completed4、Actually, we don't know whether this news comes from a reliable（）or not. [单选题] *A. source(正确答案)B. originC. basisD. base5、I'm sorry I cannot see you immediately. But if you wait, I'll see you_____. [单选题] *A. for a momentB. in a moment(正确答案)C. for the momentD. at the moment6、You are getting too old for football.You had better _____tennis instead. [单选题] *A.take up(正确答案)B.take inC.take forD.take over7、You can borrow my book, _____ you promise to give it back to me by the end of this month. [单选题] *A.even ifB. as long as(正确答案)C. in caseD. even though8、The carbon we produce when we breathe is much less than（）produced by a car. [单选题] *A. oneB. itC. that(正确答案)D. those9、Can I _______ your order now? [单选题] *A. makeB. likeC. giveD. take(正确答案)10、It is reported that the fire caused serious（）to that school building. [单选题] *A. damage(正确答案)B. destroyC. harmD.hurt11、He’s so careless that he always _______ his school things at home. [单选题] *A. forgetsB. leaves(正确答案)C. putsD. buys12、88．Sorry. I don’t know the way? ? ? ? ? ?Dongfeng Cinema. [单选题] *A．byB．ofC．to(正确答案)D．for13、He does ______ in math.（）[单选题] *A. goodB. betterC. well(正确答案)D. best14、The Spring Festival is on the way.Many shops have _______ huge posters with the word sales.[单选题] *A. put up(正确答案)B. put onC. put outD. put off15、Be careful with the knife. You may hurt _______. [单选题] *A. himselfB. ourselvesC. myselfD. yourself(正确答案)16、When you are tired, listen to music and try to _______ yourself. [单选题] *A. supportB. showC. playD. relax(正确答案)17、45．—Let's make a cake ________ our mother ________ Mother's Day.—Good idea. [单选题] *A．with; forB．for; on(正确答案)C．to; onD．for; in18、______ pocket money did you get when you were a child? （）[单选题] *A. WhatB. HowC. How manyD. How much(正确答案)19、What did you _______ at the meeting yesterday? [单选题] *A. speakB. tellC. say(正确答案)D. talk20、—______some nice crayons. I think they are ______.（）[单选题] *A. Here is; Betty’sB. Here are; BettyC. Here is; BettyD. Here are; Betty’s(正确答案)21、This species has nearly （）because its habitat is being destroyed. [单选题] *A. used upB. died out(正确答案)C. gone upD. got rid of22、She passed me in the street, but took no（）of me. [单选题] *Attention (正确答案)B. watchC. careD. notice23、I will _______ at the school gate. [单选题] *A. pick you up(正确答案)B. pick up youC. pick you outD. pick out you24、In the past, Mary _______ listening to music in her spare time. [单选题] *A. will likeB. likesC. likeD. liked(正确答案)25、The blue shirt looks _______ better on you than the red one. [单选题] *A. quiteB. moreC. much(正确答案)D. most26、--Don’t _______ too late, or you will feel tired in class.--I won’t, Mum. [单选题] *A. call upB. wake upC. stay up(正确答案)D. get up27、Before you quit your job, （）how your family will feel about your decision. [单选题] *A. consider(正确答案)B. consideringC. to considerD. considered28、My mother’s birthday is coming. I want to buy a new shirt ______ her.（）[单选题] *A. atB. for(正确答案)C. toD. with29、Stephanie _______ going shopping to staying at home. [单选题] *A. prefers(正确答案)B. likesC. preferD. instead30、I do not have my own room,_____. [单选题] *A. neither does Tom(正确答案)B. neither has TomC. so does TomD. so has Tom。

u学院财经英语答案1、The manager gave one of the salesgirls an accusing look for her（）attitude towards customers. [单选题] *A. impartialB. mildC. hostile(正确答案)D. opposing2、Nick got out of bed and _______ a shower. [单选题] *A. practicedB. took(正确答案)C. didD. made3、--The last bus has left. What should we do?--Let’s take a taxi. We have no other _______ now. [单选题] *A. choice(正确答案)B. reasonC. habitD. decision4、It took a long time to _______ Tom to go shopping with me. [单选题] *A. speakB. tellC. persuade(正确答案)D. talk5、It _______ him ten minutes to solve the problem. [单选题] *A. spentB. took(正确答案)C. costD. paid6、Mr. White likes to live in a _______ place. [单选题] *A. quiteB. quiet(正确答案)C. quickD. quietly7、--Do you often go to the cinema _______ Sunday?--No, we _______. [单选题] *A. on; don’t(正确答案)B. on; aren’tC. in; doD. in; don’t8、Jim, we have _______ important to tell you right now . [单选题] *A. someB. something(正确答案)C. anyD. anything9、69．Online shopping is easy, but ________ in the supermarket usually ________ a lot of time. [单选题] *A．shop; takesB．shopping; takeC．shop; takeD．shopping; takes(正确答案)10、The blue shirt looks _______ better on you than the red one. [单选题] *A. quiteB. moreC. much(正确答案)D. most11、Don’t _______ to close the door when you leave the classroom. [单选题] *A. missB. loseC. forget(正确答案)D. remember12、John Smith is _______ of the three young men. [单选题] *A. strongB. strongerC. the strongerD. the strongest(正确答案)13、In order to find the missing child, villagers _______ all they can over the past five hours. [单选题] *A. didB. doC. had doneD. have been doing(正确答案)14、The reason why I didn't attend the lecture was simply（）I got a bad cold that day. [单选题] *A. becauseB. asC. that(正确答案)D. for15、The story has _______ a lot of students in our class. [单选题] *A. attracted(正确答案)B. attackedC. appearedD. argued16、I don’t know how to improve my English. Can I ask you for some _______? [单选题] *A. answersB. advice(正确答案)C. questionsD. words17、If you want to _______, you’d better eat more healthy food and do more exercise. [单选题] *A. keep fatB. keep calmC. keep healthy(正确答案)D. keep on18、Study hard, ______ you won’t pass the exam. [单选题] *A. or(正确答案)B. andC. butD. if19、_____ before we leave the day after tomorrow,we should have a wonderful dinner party. [单选题] *A. Had they arrived(正确答案)B. Were they arriveC. Were they arrivingD. Would they arrive20、Tom is very _______. He never cleans his room. [单选题] *A. lazy(正确答案)B. activeC. shyD. healthy21、75．Why not________ for a walk? [单选题] *A．go out(正确答案)B．to go outC．going outD．goes out22、More than one student_____absent from the class yesterday due to the flu. [单选题] *A.areB.hasC.isD.was(正确答案)23、He runs so fast that no one can _______ him. [单选题] *A. keep upB. keep awayC. keep up with(正确答案)D. keep on24、—Could you please make the bed?—______.（）[单选题] *A. Yes, I wasB. No, I don’tC. Sure, I’ll do it(正确答案)D. No, that’s no problem25、—______ do you play basketball?—Twice a week.（）[单选题] *A. How often(正确答案)B. How muchC. How manyD. How long26、Our teacher was very happy because _______ failed the exam. [单选题] *A. somebodyB. anybodyC. nobody(正确答案)D. everybody27、—______ my surprise, Zhu Hui won the first prize in the speech contest. —But I think he could, because he kept practicing speaking.（）[单选题] *A. To(正确答案)B. AboutC. ForD. In28、_____he was seriously ill, I wouldn’t have told him the truth. [单选题] *A.If I knewB.Had I known(正确答案)C.Did I knowD.Were I known29、We can see ______ stars at night if it doesn’t rain. [单选题] *A. a thousand ofB. thousandsC. thousand ofD. thousands of(正确答案)30、As for the quality of this model of color TV sets, the ones made in Chine are by no means _____ those imported. [单选题] *A inferior thanB less inferior toC less inferior thanD. inferior to(正确答案)。

财经专业英语句子翻译题一、将下列句子翻译为中文。

1. China is projecting a deficit of 1.2 trillion yuan, 400 billion more than the budgeted figure last year.今年拟安排财政赤字1.2万亿元人民币，比去年预算增加4000亿元人民币。

2. Our housing market is healing, our stock market is rebounding, and consumers, patients, and homeowners enjoy stronger protections than ever before.我们的住宅市场正在复苏，我们的股票市场正在反弹。

消费者、病人、房产所有者也享受比之前更有力的保护。

3. Zhangping , director of NDRC, said Wednesday the country is studying a new fuel pricing scheme to make it reflect the global markets' oil price fluctuations more swiftly.国家发改委主任张平本周三表示，我国正研究制定新的成品油定价机制，使油价定价机制更加适应国际市场的变动。

4. China's top 10 lenders' outstanding overdue loans, an indicator of future non-performing loans, or NPLs, reached 489 billion yuan ($77.6 billion) by the end of June, up 112.9 billion yuan from six months earlier.6月底，中国十大银行未清的逾期贷款，已达4890亿元（合776亿美元），比去年底增加了1129亿元。

财经英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial instrument?A. StockB. BondC. CommodityD. Insurance policyAnswer: D2. In financial markets, what is the term for the difference between the buying and selling prices of a security?A. SpreadB. DividendC. YieldD. Interest rateAnswer: A3. What is the term used to describe the risk of a security's value changing due to market fluctuations?A. Credit riskB. Market riskC. Liquidity riskD. Operational riskAnswer: B4. Which of the following is not a type of financial statement?A. Balance sheetB. Income statementC. Cash flow statementD. Profit and loss statementAnswer: D5. What is the term for the process of evaluating an investment based on various factors to determine its potential return and risk?A. Due diligenceB. Portfolio managementC. Financial analysisD. Risk assessmentAnswer: C6. What does GDP stand for in economics?A. Gross Domestic ProductB. Gross Domestic ProfitC. Gross Domestic PerformanceD. Gross Domestic PriceAnswer: A7. In the context of finance, what does the acronym "IPO" stand for?A. Initial Public OfferingB. International Profit OrganizationC. International Portfolio OrganizationD. International Product OfferingAnswer: A8. What is the term for a financial contract that gives the buyer the right, but not the obligation, to buy or sell anunderlying asset at a specified price on or before a certain date?A. Call optionB. Put optionC. Forward contractD. Futures contractAnswer: A9. Which of the following is not a component of the financial system?A. BanksB. Securities exchangesC. Insurance companiesD. Manufacturing companiesAnswer: D10. What is the term used to describe the process of determining a company's value based on its financial performance and potential for future growth?A. ValuationB. ForecastingC. BudgetingD. AuditingAnswer: A二、填空题（每题2分，共20分）1. The process of converting cash into other assets is known as ____________.Answer: investing2. A __________ is a financial institution that acceptsdeposits, offers loans, and provides other financial services. Answer: bank3. The __________ is a document that outlines the terms and conditions of a loan, including the interest rate and repayment schedule.Answer: loan agreement4. __________ is the risk that a borrower may default ontheir loan payments.Answer: credit risk5. A __________ is a financial statement that shows acompany's financial position at a specific point in time. Answer: balance sheet6. __________ is the process of evaluating a company'sfinancial health by analyzing its financial statements. Answer: financial analysis7. The __________ is a financial statement that shows a company's revenues, expenses, and net income over a specific period.Answer: income statement8. __________ is the risk that a security's value maydecrease due to a decline in the overall market.Answer: market risk9. A __________ is a financial instrument that represents an ownership interest in a company.Answer: stock10. __________ is the risk that a security may be difficult to sell at a desired price.Answer: liquidity risk三、简答题（每题10分，共20分）1. Explain the difference between a stock and a bond. Answer: A stock represents ownership in a company and typically offers the potential for capital appreciation and dividends. A bond, on the other hand, is a debt instrument issued by a company or government, promising to pay periodic interest and return the principal at maturity.2. What are the main factors that influence a company'scredit rating?Answer: The main factors that influence a company's credit rating include its financial stability, debt levels, profitability, management quality, industry position, and economic conditions. Credit rating agencies assess these factors to determine the likelihood of the company meetingits financial obligations.四、论述题（每题15分，共30分）1. Discuss the importance of diversification in an investment portfolio.Answer: Diversification is crucial in an investment portfolio as it helps to spread risk across a variety of investments, reducing the impact of a poor-performing asset on the overall portfolio. By investing in different asset classes, sectors, and geographical regions, investors can potentially achievebetter returns and lower volatility. Diversification also allows for the exploitation of different market opportunities and can protect against unforeseen events that may affect specific investments.2. Explain the role of financial statements in business decision-making.Answer: Financial statements play a vital role in business decision。

东北财经大学会计英语第四版答案1、34．My mother usually_______ much time shopping in the supermarkets on weekends. [单选题] *A．spends (正确答案)B．costsC．takesD．pays2、I always make my daughter ______ her own room.（）[单选题] *A. to cleanB. cleaningC. cleansD. clean(正确答案)3、I have only two tickets for TF Boys’concert. ______ you ______ he can go with me.（）[单选题] *A. Either; or(正确答案)B. Either; norC. Both; andD. Not only; but also4、Jim will _______ New York at 12 o’clock. [单选题] *A. get onB. get outC. get offD. get to(正确答案)5、My friends will _______ me at the airport when I arrive in London. [单选题] *A. takeB. meet(正确答案)C. receiveD. have6、Her ideas sound right, but _____ I'm not completely sure. [单选题] *A. somehow(正确答案)B. somewhatC. somewhereD. sometime7、I was astonished when I heard that Louise was getting married. [单选题] *A. 惊讶(正确答案)B. 气愤C. 高兴D. 想念8、72．I really don’t know how to thank you , but for your help, I （）my lost necklace．[单选题] *A.couldn’t have found(正确答案)B.mustn’t have foundC.couldn’t findD.wouldn’t find9、—______ is the concert ticket?—It’s only 160 yuan.（）[单选题] *A. How manyB How much(正确答案)C. How oftenD. How long10、Experts are making an investigation on the spot. They want to find a way to（）the tower. [单选题] *A. Restore(正确答案)B. resumeC. recoverD. reunite11、He can’t meet his friends tonight because he _______ do homework. [单选题] *A. has to(正确答案)B. needC. have toD. don’t have to12、—Are these your sheep? [单选题] *A）on grass at the foot of the hill.(正确答案)B. feedC.is fedD. is feeding13、78．—Welcome to China. I hope you'll enjoy the ________.—Thank you. [单选题] * A．tour(正确答案)B．sizeC．nameD．colour14、The manager demanded that all employees _____ on time. [单选题] *A. be(正确答案)B. areC. to beD. would be15、--Do you have a _______?--Yes, I _______ at a clothes store. [单选题] *A. work; workB. work; jobC. job; jobD. job; work(正确答案)16、I _______ no idea of where the zoo is. [单选题] *A. thinkB. getC. have(正确答案)D. take17、Now he is _______ his homework. [单选题] *A. busyB. busy with(正确答案)C. busy with doingD. busy does18、The black coal there shows a sharp（）white snow. [单选题] *A. contract withB. content withC. contact toD. contrast to(正确答案)19、There are many_____desks in the room. [单选题] *rge old brown(正确答案)B.old large brownrge brown oldD.brown old large20、You must pay more attention to your pronunciation. [单选题] *A. 词汇B. 拼写C. 发音(正确答案)D. 语法21、My father and I often go ______ on weekends so I can ______ very well. （）[单选题] *A. swim; swimmingB. swims; swimC. swimming; swimmingD. swimming; swim(正确答案)22、Lily is a very_____person and never wastes anything. [单选题] *A.generousB.economical(正确答案)C.economicD.efficient23、Generally speaking, it is _______ to ask a woman’s age in western countries. [单选题] *A. possibleB. importantC. not polite(正确答案)D. polite24、The bookstore is far away. You’d better _______ the subway. [单选题] *A. sitB. take(正确答案)C. missD. get25、My brother often does ______ homework first after school.（）[单选题] *A. heB. his(正确答案)C. sheD. her26、--The last bus has left. What should we do?--Let’s take a taxi. We have no other _______ now. [单选题] *A. choice(正确答案)B. reasonC. habitD. decision27、How lovely a day,（）? [单选题] *A. doesn't itB. isn't it(正确答案)C.shouldn't itD.hasn't it28、20．Sometimes it often rains ________ in my hometown in summer. [单选题] * A．heavyB．hardlyC．heavily(正确答案)D．strongly29、We often go to the zoo _______ Saturday mornings. [单选题] *A. atB. inC. on(正确答案)D. of30、( ) ----Would you like___ tea? ----No, thanks. I have drunk two____. [单选题] *A. any, bottles of orangeB. some, bottles of orange(正确答案)C. many, bottles of orangesD. few, bottle of oranges。

财经英语答案【篇一：浙江财经学院英语翻译大赛试卷和答案】txt>考核方式：闭卷考试时间：120分钟第一题：汉译英 15% 1.市场需求_____________________________________________________ 2.社会主义市场经济______________________________________________ 3.可持续发展战略________________________________________________ 4.深化改革______________________________________________________ 5.人寿保险公司__________________________________________________ 6.综合国力______________________________________________________ 7.消费者物价指数_________________________________________________ 8.社会主义和谐社会_______________________________________________ 9.九年制义务教育__________________________________________________ 10.中国人民政治协商会议___________________________________________ 第二题：英译汉 15% 1. intellectual propertyrights_________________________________________ 2. future exchange_____________________________________________ ____ 3. closingprice_________________________________________________ ____ 4. loan and trustcompany____________________________________________ 5. extensiveeconomy______________________________________________ __ 6. export quota_____________________________________________________ 7. certified publicaccountant_________________________________________ 8.at sixes andsevens_______________________________________________ __ 9. cast pearls before theswine__________________________________________10. scientific outlook ondevelopment___________________________________第三题：句子翻译 20%1.根据协议，所有的经济政策应该不加歧视地适用于所有人______________________________________________________ ______________________________________________________ ________________________________ 2.我们已争取到了政府强有力的支持，使公共场所吸烟成为违法行为。

财经专业英语第五版张美兰课后答案1、It is reported（）three people were badly injured in the traffic accident. [单选题] *A. whichB. that(正确答案)C.whileD.what2、--I can’t watch TV after school.--I can’t, _______. [单选题] *A. alsoB. tooC. either(正确答案)D. so3、You should stick to your（）and tell him you won' t do the thing. [单选题] *A. principle(正确答案)B. qualityC. contactD. influence4、21 In a few years' time, there ________ thousands of trees on the hill. [单选题] * A．will haveB．will be(正确答案)C．are haveD．have5、Tom is ____ honest man, so we all like to work with him. [单选题] *A. aB. an(正确答案)C. /D. any6、I didn't hear _____ because there was too much noise where I was sitting. [单选题] *A. what did he sayB. what he had said(正确答案)C. what he was sayingD. what to say7、Which is _______ city, Shanghai, Beijing or Chengdu? [单选题] *A. largeB. largerC. largestD. the largest(正确答案)8、81．Some birds are flying ________ the lake. What a beautiful picture! [单选题] *A．forB．underC．inD．above(正确答案)9、72．I really don’t know how to thank you , but for your help, I （）my lost necklace．[单选题] *A.couldn’t have found(正确答案)B.mustn’t have foundC.couldn’t findD.wouldn’t find10、19．Students will have computers on their desks ________ . [单选题] *A．in the future(正确答案)B．on the futureC．at the momentD．in the past11、If it _______ tomorrow, I won’t go there. [单选题] *A. rains(正确答案)B. is rainingC. will rainD. would rain12、Her （）for writing was that she wished women to get the right to higher education. [单选题] *A. motivation(正确答案)B. motivateC. effectD. concentration13、They may not be very exciting, but you can expect ______ a lot from them.（）[单选题] *A. to learn(正确答案)B. learnC. learningD. learned14、He kept walking up and down, which was a sure（）that he was very worried. [单选题] *A. sign(正确答案)B. characterC. natureD. end15、_____ the plan carefully,he rejected it. [单选题] *A. To have consideredB.To considerC. Having considered(正确答案)D. Considering16、Mr. Bliss became the first person to die in a car accident. [单选题] *A. 事故(正确答案)B. 竞赛C. 检阅D. 交易17、Every means _____ but it's not so effective. [单选题] *A. have been triedB. has been tried(正确答案)C. have triedD. has tried18、_______! Jack,the floor is wet. [单选题] *A. Be careful(正确答案)B. Be careful toC. Be careful forD. Be careful with19、We should _______ a hotel before we travel. [单选题] *A. book(正确答案)B. liveC. stayD. have20、He was?very tired，so he stopped?_____ a rest. [单选题] *A. to have(正确答案)B. havingC. haveD. had21、Do not _______ me to help you unless you work harder. [单选题] *A. expect(正确答案)B. hopeC. dependD. think22、Seldom _____ in such a rude way. [单选题] *A.we have been treatedB. we have treatedC. have we been treated(正确答案)D. have treated23、Tony can _______ the guitar.Now he _______ the guitar. [单选题] *A. play; plays(正确答案)B. playing; playingC. plays; is playingD. play; is playing24、—Who came to your office today, Ms. Brown?—Sally came in. She hurt ______ in P. E. class. （）[单选题] *A. sheB. herC. hersD. herself(正确答案)25、He _______ walks to school, because he lives near school. [单选题] *A. sometimes(正确答案)B. neverC. doesn’tD. don’t26、Tom is very _______. He never cleans his room. [单选题] *A. lazy(正确答案)B. activeC. shyD. healthy27、—Is this Tony’s history book?—No, it isn’t ______.（）[单选题] *A. himB. his(正确答案)C. heD. himself28、I’d?like _______ the English club. [单选题] *A. to join inB. joinC. to join(正确答案)D. join in29、If you do the same thing for a long time, you'll be tired of it. [单选题] *A. 试图B. 努力C. 厌倦(正确答案)D. 熟练30、A survey of the opinions of students（）that they admit several hours of sitting in front of the computer harmful to health. [单选题] *A. show；areB. shows ；is(正确答案)C.show；isD.shows ；are。

山东财经大学大学英语三级B级-翻译专项试题一、大学英语三级翻译英译汉1．People’s attitudes towards gift giving may vary from country to country．A．人们的态度是国家之间要送礼物。

B．不同的国家的人对送礼的态度各不相同。

C．国与国之问人们对送礼物的看法不尽相同。

D．各国人们送礼的做法都在变化。

【答案】C【解析】本题的翻译要点是对“attitude”和“vary”这两短语意思的理解。

“attitude”意为“看法”，而不是“态度”、“做法”，“vary”是“各不相同”的意思，并不是“变化”。

因此选项A、B和D均存在不同程度的理解错误。

知识模块：英译汉2． Not until the problem 0f talents and funds is solved, is our talking about the project meaningful．A．不到解决人才和资金问题的时候，无须讨论这项工程的。

B．讨论这项工程有无意义要看人才和资金问题能否得到解决。

C．只有解决了人才和资金问题，讨论这项工程才有意义。

D．解决人才和资金问题与讨论这项工程具有同样重要的意义。

【答案】C【解析】本题的翻译要点是对“Not until…”这个句型的理解。

该句表示强调，意为“直到……才”。

选项D对句型理解有误。

选项A和选项B没有把强调的语气翻译出来，且选项A后半句有漏译现象。

知识模块：英译汉3．The general manager public relations person as well as the head of the company’s management.A) 总经理不仅要当好公关人员，而且要领导好公司。

B) ，也一定要当好公司的领导。

C) 总经理不仅是公司的管理首脑，还必须起某种公关人物的作用。

D) 总经理要管理好自己的公司，首先必须管理好公司的公关人员。

高端会计人才财经英语考试题及答案I.Words and terms（20%）1.bankruptcy2.financial performance3.debitpound entry5.accrual accounting6.gross proceeds7.marketable securities8.operating expenses9.cash flow10.store credit11.预付费用12.累计折旧13.试算平衡14.资产负债表15.业主提款账户16.坏账准备账户17.贴现利息18.会计循环19.股息20.日记账IT Fill in the blanks with proper words.(20%)1、Accounting profession is sorteinto ,government accounting and .2. , , ,managementaccounting and the three basic forms of businessactivities.3. is considered as the heart of modern accounting.4. Basically, the T account has three parts: , the debit and5. Each source document should include at least three parts: the date, the and6. After the transactions have been entered in the journal, they must be transferred to theand this process is called7. The first step of the closing entries is the accounts are closed by transferring their balances to theaccount.8. At the beginning of accounting period, the investment cost of marketable securities includes, taxes, and9. The accounts that can't be collected are calledorIⅡⅢ. Write T(true) before the statements which aretrue and(F) which are false.(5%)1.() The profits and losses in a partnership must be allocated equally by the partners.2.() The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating.3.() The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period.4.() The collection of the credit sales will increase the balance of Accounts Receivable.5.() The company can discount the promissory note to the bank or other financial units when it needs cash.V. Translate the following sentences (15%)1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5. While profit is the amount of money you expect to make over a given period of time, cash is what you must have to keep your business running.VI. Calculation (10%)1. At the beginning of the year, Kevin Young company 's assets were 220,000, and its owners equity was S 123,000. During the year, assets increased S60,000, and theliabilities decreased S 10,000. What was the owner's equity at the end of the year?2.A sale is made on August 1 for S 400, terms2/10,n/30, on which a sales return of S 100 is granted on August 6. What is the dollar amount received for payment in full on August 9.VIl. Make entries(15%)Tom Vega, after receiving his degree in computer science, began his own business called A StarSystem Company. He completed the following transactions soon after starting the business. Make entries to record thesetransactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals.1. Tom began his business with a $10,000 cash investment, and a system library, which cost $920.2. Paid two months' rent for an office. Rent is $360 per month.3. Purchased a minicomputer for S4,500 in cash.4. Purchased computer supplies on credit,$620.5. Collected revenue from a client,$730.6. Billed a client S450 upon completion of a short project.7. Paid expenses of S230.8. Received S450 from the client billed previously.9. Withdrew S210 in cash for personal expense.10. Paid S620 of amount owed in transaction 4.会计英语B答案I.Words and terms1.破产2.财务业绩3.借方4.复合分录5.权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.Prepaid Expense 12.Accumulated Depreciation 13.trial balance 14.balance sheet 15.Withdrawals Account16.Allowance for Uncollectible Accounts 17.discount18.accounting cycle 19.dividend 20.journal评分标准：共计20分，每题1分。