《会计专业英语》模拟试题及答案 一、单选题（每题1分，共20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3) B. (1), (2) C. (2), (3)
Lesson Three Comparing Civil and Criminal Law I.Discuss the following questions: 1.What are the two objectives of criminal law? 2.What is civil law concerned with? 3.What are the two main branches of civil law? 4.In terms of duties or obligations, what are the differences between contract law and tort law? 5.How many kinds of torts are mentioned in the text? What are they? What are the difference and relationship between them? 6.Are compensatory damages and punitive damages the same in nature? Why or why not? Why are punitive damages seldom awarded? 7.Is it justified to say that a certain person can file a criminal charge against someone else? Why? II.Read the text again and decide whether these statements are true or false: 1.As for criminal law, there is just one purpose: to prevent antisocial behavior. F 2.Prevention of bad behavior may be more the consequence of civil law than the purpose. T 3.The primary purpose of civil law is the compensation of those injured by someone else’s behavior. T 4. A agreed to lease an apartment from a landlord for one year and A paid the rent for one year shortly after he moved in. Half a year later A moved out for unknown reasons, and then the landlord had the right to sue A for breach of contract. F 5.Negligent tort has occurred when one fails to act reasonably and unintentionally injury someone. T 6.Many intentional torts are also crimes and this is where civil law and criminal law has much in common. T 7.Criminal law is concerned with the immorality of an act while tort law is not. F https://www.doczj.com/doc/2b16149027.html,plete the sentences below using the words or phrases given: undesirable; nonconformity; monetary; compensation; liability; restitution; tortfeasor; battery; fraternity; damages 1.The monetary system of certain countries used to be based on gold. 2.Civil law actually acts to prevent nonconformity to society’s behavior. 3.The court estimated the compensation in money for damages sustained by the plaintiff in the contract. 4.Since A has not breached the contract, he holds no liability for damage. 5.Restitution means the act of making good or compensating for loss, damage, or injury, or a return to or restoration of previous state or position. 6.If one at a party heaves a beer bottle and strikes another present either unintentionally or on purpose, he has committed a tort and he is known as a
第五单元 Directions: In this section you'll hear some short conversations. Listen carefully and choose the best answer to the questions you hear. 1. A. She is upset with her daughter's school. B. She has nothing for her to do where she is. C. She is starting her own company. D. She has a new job. 2. A. He's too lazy. B. It's summertime. C. He can't see them. D. They look good. 3. A. She didn't want to answer while relaxing. B. She didn't notice that it was ringing. C. She didn't want to leave her bath. D. She was asleep at that time. 4. A. The man wants to marry the woman. B. The woman wants to marry the man. C. The man and woman are married. D. The man's mother wants the two to marry. 5. A. The woman is cleaning the home. B. The man is inviting the woman to stay. C. The man and woman live together. D. The man doesn't want the woman to move. 6. A. On the street. B. In the woman's home. C. With his mother. D. In his own place. 7. A. The man has a title he fought for. B. The man only had a couple of days to train. C. The man is a boxer with an upcoming fight. D. The man has trouble when he trains for fights. 8. A. The woman is talking on her mobile phone. B. The woman wants to bring home some milk. C. The man has picked up some bread.
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese 、 1、entity concept 主题概念 2、depreciation折旧 3、double entry system 4、inventories 5、stable monetary unit 6、opening balance 7、current asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、direct write-off method Ⅱ、Translate The Following Sentences Into Chinese 、 1、Accounting is often described as an information system、It is the system that measures business activities, processes into reports and communicates these findings to decision makers、 2、The primary users of financial information are investors and creditors、Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers、 3、There are two sources of assets、One is liabilities and the other is owner’s equity、Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future、 资产有两个来源，一个就是负债，另一个就是所有者权益。负债就是由过去得交易或事件产生得实体得义务，其结算可能导致未来资产或服务得转让或使用。 4、Accounting elements are basic classification of accounting practices、They are essential units to present the financial position and operating result of an entity、In China, we have six groups of accounting elements、They are assets, liabilities, owner’s equity, revenue, expense and profit (income)、会计要素就是会计实践得基础分类。它们就是保护财务状况与实体经营
广东纺织职业技术学院2010～2011学年第一学期 《专业英语》期中考试参考答案 一、单词翻译（英译汉） titrimetric 滴定的analysis 分析 reagent 试剂titrant 滴定剂 flask 烧瓶oxidation 氧化 precision 精密度standard solution 标准溶液sodium hydroxide 氢氧化钠Equilibrium constant 平衡常数equilibrium. 平衡manifest 出现，表明equilibrium concentration 平衡浓度frictional flow 有摩擦的流动ionization constant 电离常数correct for 做……的修正molarity 物质的量浓度compressed gas 压缩气体neutralization 中和device 装置，设备plus 正的，加的elevation 海拔，地理高度neutral 中性的positive-displacement 正位移 meter 米，公尺，计， 表，仪表 reciprocating 往复的，来回的sodium hydroxide 氢氧化钠piston 活塞 external 外部的(常与to 搭配) centrifugal pump 离心泵，离心抽 机 in the absence of 缺乏……时， 当……不在时 rotational 转动的，轮流的 at the expense of 归……付费，在 损害……的情况 下 rotational velocity 旋转速度 compensation 补偿，赔偿stream 溪，川，流，一 股，一串，河流 specific 特定的upstream station 上游截面 streamline .流线downstream station 下游截面 二、单词翻译（汉译英） normal to surface 垂直于传热面discharge 滤饼卸料 correspondence 符合，一致ceramic 陶器的 momentum 动量，动力，要素filtrate 滤液 momentum transfer 动量传递opening 孔 random motion 随机运动，无规则 运动 colloidal particle 胶体微粒 diffused 扩散的configuration 构造，配置 adjacent .邻近的，接近的fluctuation . 波动，起伏 vibrating 振动的，振荡的atm(atmosphere) 大气压(1atm＝ 101. 3 kPa) bulk temperature (远离表面的)流vane (风车、螺旋桨等
2013-2014学年第二学期 华侨大学法学院期末考试试卷 考试科目：法律英语考核类型：A卷考试时间：120 分钟 学号姓名授课教师骆旭旭 (注意：所有的答案（包括选择题）应做在空白答题纸上) Exercise 1: Translate the following sentence into Chinese.(30%) The dominant purpose in starting the public enterprises had been public good and profit motive was secondary; however, of late the scenario has changed. With the liberalisation of markets the public undertakings are in direct competition with the private players and have to have profit motive in mind. If not, there have been criticisms by industry on the unequal treatment meted out to the private players. Here it is important to note the definition of "enterprise" under the Competition Act. It makes no distinction between a private and a public enterprise/undertaking. In fact it even includes a department of the Government which does not perform a "sovereign function". Functionally, the public undertakings have been broadly classified into four heads: ?Financial Institutions, such as Life Insurance Corporation of India, Reserve Bank of India, Export Credit and Guarantee Corporation Ltd, Film Finance Corporation Ltd, Unit Trust of India, Industrial Reconstruction Bank, etc. ?Promotional and Development Undertakings, such as Rehabilitation Housing Corporation Ltd, National Research Development Corporation Ltd, Food Corporation of India, Central Warehousing Corporation, National Small Industries Corporation Ltd, etc. ?Commercial and Industrial Undertakings, such as State Trading Corporation, Hindustan Machine Tools Ltd, Indian Airlines Corporation, Air India, etc. ?Public Utilities are those undertakings which render certain essential services to the people, like transportation, electricity, communications, energy, etc. The objective of such undertakings is to provide services to the community economically and efficiently and making profit is not the primary aim.
《大学英语》试卷及答案 学号：姓名：专业层次: 分数： 一．单项选择题（本大题共15小题，每小题2分，共30分） 1. The Business Banking Department is on_____C_______second floor. A. / B. a C. the 2. Maria often has a walk with______C______parents in the morning. A. she B. their C. her 3. There_____B_______four children in the picture. A. is B. are C. have 4. I’d like______A______oranges, please. A. some B. any C. / 5. ______B______does the flat cost a month? A. How many B. How much C. How about 6. I’m bad at spelling, but Jane is_____B_______than me. A. bad B. worse C. less 7. He______B______in Beijing, but his parents____________in Hangzhou. A. live, lives B. lives, live C. live, live 8. - I’m enjoying the long summer evenings. -____A________am I. A. So B. Neither C. Nor 9. I usually get up_____A_______7 o’clock in the moring. A. at B. in C. on 10. It often______B______in winter in the north of China. A. snow B. snows C. is snowing 11. —The second bedroom isn’t big enough. —Yes, I agree. It is______B______. A. small B. too small C. enough small 12. This is his book. Could you give it_____A_______him？ A. to B. with C. for 13. I’m interested _____A_______cooking. A. in B. to C. at 14. I’d like to_______B_____you to a party this Saturday. A. join B. invite C. leave 15. When_______A_____for London? A. is she flying B. she flies C. she is going to fly 二．阅读理解（本大题共15小题，每小题2分，共30分）
一、Give out the full names for the following abbreviations(写出下列缩写词的全称)（15%） WAN__________________________________________________ HTTP__________________________________________________ NT____________________________________________________ CEO__________________________________________________ DBMS________________________________________________ ISP___________________________________________________ XML__________________________________________________ BIOS_________________________________________________ IT____________________________________________________ WWW_______________________________________________ 二、Match the following words and expressions in the left column with those similar in meaning in the right )（10%） 1. output devices a. 操作系统 2. silicon b. 扩展存储器 3. expanded memory c. 硅 4. database administrator d. 输出设备 5. operating system e. 汇编语言 6. assembly language f. 数据库管理员 7. gateway g. 数字图像处理 8. laser technology h. 网关 9. digital image processing i. 制造过程 10.manufacturing process j. 激光技术 1. （ ） 6. （ ） 2. （ ） 7. （ ） 3. （ ） 8. （ ）
1调卷令certiorari 2遵循先例：stare decisis 3法系legal family 4大陆法civil law 管辖权jurisdiction 地区法院District court 巡回法院circuit court 治安法庭Justice court 社会主义法socialist law 众议院House of representative 行使exercise 1司法审查judicial review 起诉资格standing 事实上的损害injury in fact 行政协定executive decision共同决议common decision 分权separation of powers 制衡checks and balances 成熟原则ripeness 招标bids 宪法constitution 1刑法criminal law 轻微违法misdemeanor 报税单bill of entry 主观上的过错mental fault 非预谋杀人manslaughter 抢劫robbery 加重的aggravate 绑架kidnapping 盗劫larceny 伪证罪perjury 1the county is the subdivision 2the doctrine ---the maxim 3the federal entity4the enforcement of a claim5statutes or codes 6tradition custom,and precedent 7commom people ,versus legislation 8stare decisis , Latin9legal relationships /legal concept 10judicial branch /judicial dictatorships 1in the precess of a court ascertaining2than to statutory interpretation 3dose not have the ''prolixity"/dose not provide a ready solution 4congress though its "power of the purse" /power as commander -in- chief 5c hecks and balances provided for in the constitution 6and effects against unreasonable searches and seizures 7has no standing to challenge 8the policy of elimination of racial discrimination In places of accommodation/and ending the badges of servitude 1it is punishable by sanctions 2Most crimes or identified in statutes 3punished through imposition penalities 4violation of a misdemeanor 5which were committed before that /enactment of the law 6grand a criminal prosecution7as well as its substantive law 8crimes classified as felonies include murder9 authorized federal jurisdiction 10one can be held criminally liable 1 it is to tell the defendant that 2In US jurisprudence, however 3the right to trial by grand jury/protection against government tyranny 4 The prosecution at trial has the duty 5against arbitrary imposition of the capital punishment 6in an entirely different punishment/prosecution and conviction 7 privilege against self-incrimination8a common assumption abou t the nature of criminality 9"unreasonable" government searches and seizures is stated 10criminal procedure is "adversarial" 1 single issue of law 2dismissed or a defense was lost 3state a claim generally 4adequately represent the interests 5"fairness hearing" 6(the "plaintiff")to file suit in 7violatio n criminal law 8applying substantive law to real disputes 9 on part is entitled to judgment 10common law remedy/ equitable remedies
模拟题四 第一部分：交际用语 此部分共有5个未完成的对话，针对每个对话是未完成的部分有4个选项，请从A、B、C、D四个选项中选出可以填入空白处的最佳选项，并用铅笔将答题卡上的相应字母涂黑。 1. ---Do you mind if I sit here? --- _____A_________. A. Not at all. There is plenty of room. B. Of course. Do sit down, please. C. Never mind. I’d like to have some companion. D. Sure. I’d like to have someone to talk to 2. –Why do you always tell me what to do? To be frank, I don’t like it. --- I know, but _C__. A. I don’t like it either. B. How do I do for you? C. I just want the best for you. D. Obviously. You are right. 3. ----That was a delicious dinner. ----_D_. A. Thank you. Don’t mention it. B. You’re welcome. C. Not so delicious, I’m afraid. D. I’m glad you enjoyed it. 4. --- You are most beautiful in that red sweater. --- __C___. A. Oh, no. It’s just an old one, and I have had it for years. B. Yes. I think it goes nicely with my pants. C. Thank you. My mom knitted it for me some years ago. D. Oh, but I’m not sure if it suits me. 5. ---I missed Prof. Wang’s linguistics class again yesterday. ----_____C_____. A. Congratulations! B. How nice you are! C. What a pity! D. Have a nice weekend. 第二部分：阅读理解 此部分共有2篇短文，每篇短文后有5个问题。请从每个问题后的A、B、C、D四个选项中，选出可以填入空白处的最佳选项，并用铅笔将答题卡上的相应字母涂黑。 Passage 1 Many countries face a somewhat more serious economic problem in the form of an unfavorable trade balance with other nations. Such an imbalance exists when the total value of a country’s imports exceeds that of its exports. For example, if a country buys $25 billion of products from other countries, yet sells only $10
ACCOUNTING ENGLISH Middle-of-term Test Papers PartⅠ.Translating the following terms 1、Notes to financial statements 2、Accounting elements 3、Variable costs 4、Economic entity 5、Depreciation expense 6、Deferred income taxes 7、Nominal accounts 8、ROA 9、LIFO 10、Work in process 11、现金收支 12、原材料 13、制造费用 14、相关性 15、持续经营 16、复式记账 17、优先股 18、预付费用 19、购货退回与折让 20、永续盘存制
PartⅡ.True or False 1、 The accounting process generates financial reports for both “internal ”and “external”users. 2、The balance sheet reflects the basic accounting equation and the means of financing the organization's assets. 3、The existence of Accounts Receivable on the Balance Sheet indicates that the company has one or more creditors. 4、Liabilities are classified and presented in increasing order of liquidity. 5、Working capital equals current assets less current liabilities. 6、Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liabilities called Dividends Payable. 7、A chart of accounts is a listing of the titles of all accounts. 8、The cash basis of accounting often violates the matching rule. 9、Closing entries convert real and nominal accounts to zero balance. 10、The work sheet is published with the balance sheet and income statement, as a supplementary statement. 11、A company's sustainable growth rate is the highest growth rate in sales it can attain without issuing new stock. 12、Only rapidly growing firms have growth management problems.
法律英语证书（LEC）全国统一考试样题 试卷一 本题为单项选择题，限时180分钟。 1. Bill of Rights a. Domestic federal legislation. b. Legal protection against interference of rights by private individuals. c. A popular name given to the first ten amendments to the U.S. Constitution. d. The federal constitutional provision which grants rights to state governments. 2. Standing a. Abbreviation of “notwithstanding” b. The ability to bring a lawsuit because of a party’s actual injury for which the court can provide a remedy. c. The ripeness of a case or controversy. d. The status of a person, group, or organization appearing as a “friend of the court.” 3. Consideration a. Process of judicial deliberation before rendering a decision in a contested case. b. The lengthy recitals of “boilerplate”language appearing in many contracts. c. The inducement to enter a contract, and a necessary element to prove the validity of a contract. d. The detrimental reliance of an offere e. 4. Promissory Estoppel a. A failure to prosecute a civil or criminal action. b. Power to make an offer to the public rather than a specific individual. c. Equitable doctrine recognized as substitute for consideration in some cases. d. Ability of an agent to bind a principal in matters beyond the scope pf agency.