商英复习资料01317国际商务会计试题试题和答案4

国际会计考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）是由哪个组织制定的？A. 国际货币基金组织(IMF)B. 国际标准化组织(ISO)C. 国际会计准则委员会(IASC)D. 国际金融报告标准(IFRS)答案：C2. 以下哪项不是财务报表的主要组成部分？A. 资产负债表B. 利润表C. 现金流量表D. 预算报告答案：D3. 会计信息的质量要求中，哪一项强调信息的及时性？A. 可靠性B. 相关性C. 及时性D. 可理解性答案：C4. 以下哪种会计政策变更需要进行追溯调整？A. 折旧方法的改变B. 存货计价方法的改变C. 会计估计的变更D. 会计政策的变更答案：A5. 在国际会计准则下，以下哪项不是资产的定义？A. 企业控制的资源B. 预期会给企业带来经济利益C. 企业拥有的资源D. 企业未来可能获得的资源答案：D二、多项选择题（每题2分，共10分）6. 国际会计准则（IAS）中，以下哪些属于会计政策的范畴？A. 存货的计价方法B. 固定资产的折旧方法C. 收入的确认时点D. 财务报表的编制基础答案：ABCD7. 以下哪些因素可能影响企业的利润？A. 销售收入B. 销售成本C. 管理费用D. 投资收益答案：ABCD8. 根据国际会计准则，以下哪些属于非货币性资产？A. 应收账款B. 存货C. 固定资产D. 现金及现金等价物答案：BC9. 以下哪些是企业财务报告的主要使用者？A. 投资者B. 债权人C. 政府机构D. 企业管理层答案：ABCD10. 国际会计准则中，以下哪些属于财务报表的附注内容？A. 会计政策B. 会计估计变更C. 重大会计差错更正D. 财务报表的编制基础答案：ABCD三、简答题（每题5分，共15分）11. 请简述国际会计准则（IAS）与美国通用会计准则（GAAP）的主要区别。

答案：国际会计准则（IAS）由国际会计准则委员会制定，强调原则导向，注重经济实质而非法律形式。

国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。

专业课原理概述部分一、选择题（每题1分，共5分）A. 信用证B. 汇票C. 电汇D. 货到付款答案：DA. 世界贸易组织B. 国际货币基金组织C. 欧洲联盟D. 亚太经济合作组织答案：CA. 准备阶段B. 摸底阶段C. 僵持阶段D. 成交阶段答案：AA. 美元B. 欧元C. 英镑D. 俄罗斯卢布答案：DA. CFRB. CIFC. FOBD. DDP答案：A二、判断题（每题1分，共5分）1. 国际商务合同中，卖方负责办理出口手续。

（√）2. 在国际商务活动中，信用证是一种无条件的支付承诺。

（×）3. 国际商务谈判中，文化差异对谈判结果没有影响。

（×）4. 国际货币基金组织的宗旨是促进国际货币领域的合作。

（√）5. 国际商务活动中，关税壁垒是唯一一种限制进口的手段。

（×）三、填空题（每题1分，共5分）1. 国际商务活动中，以信用证方式支付货款时，银行承担的是______（第一性）付款责任。

2. 世界贸易组织的基本原则包括非歧视原则、______（最惠国待遇）原则和透明度原则。

3. 在国际商务谈判中，______（利益）是谈判双方关注的焦点。

4. 国际商务活动中，跨国公司通过______（直接投资）方式进入国外市场。

5. 国际商务合同中，______（仲裁）是解决合同争议的一种方式。

四、简答题（每题2分，共10分）1. 简述国际商务活动中信用证的作用。

答案：信用证是一种银行信用，为买卖双方提供信用保障，降低交易风险；有利于买卖双方解决交易中的信任问题；有利于买卖双方融资。

2. 简述跨国公司的组织结构类型。

答案：跨国公司的组织结构类型包括母子结构、兄弟结构、区域结构和全球产品结构。

3. 简述国际商务谈判中的文化差异对谈判的影响。

答案：文化差异影响谈判双方的语言沟通、非语言沟通、价值观、谈判风格和信任建立。

4. 简述国际货币基金组织的职能。

答案：国际货币基金组织的主要职能包括监督国际货币体系和汇率政策、提供技术援助和培训、为成员国提供资金支持。

commercial risk 贸易风险opportunity cost 机会成本absolute advantage 绝对优势intellectual property 人才资源1.counter-offer 还盘2.firm-offer 实盘3.enquiry 询盘4.offeror 发盘人5. cooperative negotiation 合作谈判 6.offer without engagement 虚盘7.acceptance 承兑1.insurance premium 保险费2.certificate of origin 原产地证书3.metric ton 公吨4. inland freight 内陆运费 5. FOB Under Tackle FOB 吊钩下交货1. cost structure 费用结构2. cost of production 生产成本3.profit margin 利润率4. selling cost 销售费用1.liner transport 班轮运输2. sea waybill 海运提单3. shipper 托运人4. shipping marks 运输标志5.war risks 战争险 6. natural calamity 自然灾害7.total loss 全损8. sue and labor expenses 施救费用1. promotion 促销2.international marketing 国内营销3.product differentiation 产品差异化4.sociocultural factors 社会文化因素 5. market structure 市场结构1. financial instruments 金融工具2. crossing cheque 划线支票3. sight bill 即期票据4. commercialinvoice 商业发票5. shipping documents 船运单据6. consular invoice 领事发票7. insurance policy 保单1.remitting bank 汇出行2. consignment 寄售3.D/P 即期付款交单4. D/A 承兑交单5. credit assessment 信用评估6. performance guarantee 履行合同保证金7. overdraft guarantee 账号透支保函1.export commodities fairs 出口商品交易会II. Translate the following words and expressions from Chinese into English.国际商务international business 商业借贷commercial credit 双重征税double taxation 世贸组8.询盘enquiry 9. 还盘counter-offer 10.受盘人offered 11.发盘人offeror 12.虚盘offer withoutengagement 13. 实盘firm-offer6. 技术转让technological transfer7.内河航运inland water transportation8. 贸易协定trade agreement 5.支付货币money of payment 6. 硬货币hard 6. 市场细分market segmentation 7.营销战略marketingstrategy 8. 消费者行为customer behavior9. 营销组合marketing mix 10.营销环境marketing environment 11. 目标市场target market12.营销研究market research currency 7.汇率exchange rate 8. 折扣discount9.期货/现货市场spot market9. 物权凭证document of title 10. 清洁提单clean bill of lading 11. 投保人policy-holder 12. 共同海损general average 13. 水渍险WPA ( with particular average)8. 价格术语term of price 9. 本票promissory note10. 背书endorsement 11. 承兑人acceptor12. 受票人drawee 13. 商业单据commercial documents 14.提单bill of lading 15. 原产地证明certificate of origin 16.海关发票customs invoice10. 保兑行confirming bank 11. 议付行negotiating bank 12. 国际保理international factoring(1) budget a. an arrangement by which a monopoly producer or owner gives another permission for theexclusive right to manufacture or sell the products in a certain area(2) return b. money paid to the owner of a copyright for permission to publish copy right material and to the owner of a patent for permission to use a patented design, usu. at an agreed percentage of the selling price of theproduct(3) portfolio c a special right to an inventor to be the only person to make and sell, or to authorize others tomake and sell a newly-invented machine or process(4) royalty d. all forms of man-made obstructions to international trade other than tariffs, includingprohibitions and quotas, etc.(5) expertise e. the entire collection of investments in the form of stocks, bonds, or certificate of deposits forpurposes other than controlling(6) licensor f. one in which one of the parties agrees to supply, at the contract price, a complete product readyfor use, such as a new home, factory, ship, etc(7) patent g. an account of probable future income and expenditure during a stated period, usu. a year used asa guide in making financial arrangements(8) non-tariff barrier h. the gain from an investment, either as income or yield or as profit on the sale of theinvestment(9) turnkey contract i. expert knowledge or skill, esp. in a particular field; know-how(10) franchise j. a person or company granting a licence答案：1 g 2 h 3e 4b 5i 6j 7c 8d 9f 10a21 affiliate a. the total annual income of a state22. assets b. distribute the administrative powers over a less concentrated area23. world company c. to bring under the control or ownership of a nation24.facilities d something that is put in business operation25. revenue e. well-being26. decentralize f. organization structure27.nationalize g. something designed, built or installed to serve a specific function or perform a particularservice28. welfare h. a subsidiary company controlled by another29. framework i. a multinational whose national identity has been blurred30. input j. total resources of a business, as cash, accounts receivable, real estates etc.1h 2j 3i 4g 5a 6b 7c 8e 9f 10d21.service a. to restrict one's economic activities to certain particular fields22.abundant b. to develop the use of , make the best use of23. specialization c. something done to help or benefit others24. primary d. relating to the power of the immediate understanding of something without reasoning or study25.incentive e. a natural gift or ability26. alternative f. that which incites, rouses or encourages a person27. intuitive g. producing a desired or satisfactory result; able to perform duties well28.efficient h. plentiful, more than enough29.endowment i. that may be had, used etc. in place of sth. else30.exploit j. those commodities not processed, or only slightly processed, usually farm produce or rawmaterials1c 2h 3a 4j 5f 6i 7d 8g 9e 10b21. drawback a. to make prominent; to draw special attention22. highlight b. duties imposed on goods imported and exported23. bulky c. done by one side or party only24.perishable d. duties levied on the basis of the price of the goods25. tariff e. taking a lot of space, and often of shape difficult to handle26. specific duties f. money sent by post27. ad valorem duties g. duties levied on the basis of quantity, weight, size etc. of the goods28. unilaterally h. easily to go bad29. maritime i. duties paid on imported goods that are refunded when reexported30. remittance j. connected with the sea or navigation1i 2a 3e 4h 5b 6g 7d 8c 9j 10f21. business line a. an agreement setting forth the binding obligations of the relevant parties22. voluntary offer b. the main body of a contract23. contract c. absolutely necessary24. indispensable d. an offer made on the initiative of the offerer25. contract proper e. the party to whom an offer is made26. contracting parties f. a contract made by the buyer27. force majeure g. signatories of an agreement28.purchase contract h. an offer whose terms and conditions are binding on the offerer29.firm offer i. social or natural calamities that take place beyond the control of a contracting party30. offeree j. goods dealt in by a company1j 2d 3a 4c 5b 6g 7i 8f 9h 10e21.insured a.a payment demanded in accordance with an insurance policy22.premium b, a person who carries on insurance as a business23.potential loss c. something given or received as an equivalent for loss24. viability d. a combination of funds formed for common advantage25. claim e. the using up of goods and services having an exchangeable value26.margin f. loss which is possible to incur27.underwriter g. the amount paid by an insured for coverage under the contract28.consumption h. a person covered by an insurance policypensation i. ability to succeed in operation30.pooling j. amount above what is estimated as necessary1h 2g 3f 4i 5a 6j 7b 8e 9c 10d21.purchasing power a. to take what is needed from, to exploit22. assess b. purchasing power parity23.spur c. considerable desire to make purchase for consumption24.average d. a person or an organization etc. that receives something25. productive e. of person, the public, having the money to buy goods and services26. tap f. of an ordinary, common or usual kind in quality or amount27. infrastructure g. to urge or encourage28. recipient h. producing in high efficiency or in large quantity29. consumerism i. to judge an amount or value30. ppp j. large-scale public services, such as water and power supplies, road, rail and radio communications, etc.needed to support economic activity, esp. industry, trade and commerce1e 2i 3g 4f 5h 6a 7j 8d 9c 10b21.debtor a. the person who issues a draft, usually the exporter22. default b. irregular movement of ( prices, exchange rates etc.)23.dubious c. the sending of money or the money sent24.draft d. financially satisfactory25. remittance e. an unconditional order to someone to pay a sum of money26. fluctuation f. doubtful, uncertain, questionable27. drawer g. a person who owes money28. sound h. prohibit, forbid29. ban i. the person to whom a draft is drawn30. drawee j. fail to carry out an obligation1g 2j 3f 4e 5c 6b 7a 8d 9h 10i21. peg a. the stock of gold coin and bullion ( gold bars ) held by a note-issuing bank in a country on the goldstandard22.redeem b, to repay or pay off, esp. loan stock, debentures and preference shares or stock23. settlement c. the act of a government in reducing by law the exchange value of its currency in units of goldor as compared with other currencies24. exchange rate d. to keep fixed or unchanged25. fluctuations e. the price at which one currency can be exchanged for another currency26. gold reserves f. equal in value, on the same level27. money g. the act of paying a bill, debt, charge, etc.28. devaluation h. money in the hands of the public and being used to pay for goods and services29. offset i. upward and down ward movements in the economic system30. par j. to set one value against another or as equal to another1d 2b 3g 4e 5i 6a 7h 8c 9j 10f21.quota a. company expansion through the purchase of other business22. VER b. certain non-tangible assets held, principally covering the areas of patent protection, registered trademarks and designs, and copy-right23. acquisition c. a period of time during which tax is not levied24. synergy d. a way by which a place esp. property, can be reached or entered or used25. rebate e. the gain form an investment, either as income or yield or as profit in the sale of the investment26. intellectual property f. benefits from combining different businesses, normally claimed by the promoters ofmergers27. tax holiday g. reduce28. return h. a business where the provision of risk capital is shared between two or more firms29.access i. a limit placed by a government on the amount of imports or commodity30. joint venture j. an agreement by a country's exporters or government to limit their exports to anothercountry1i 2j 3a 4f 5g 6b 7c 8e 9d 10hIV. Make brief explanations of the following terms or give the full name of the abbreviation in34.Incoterms is abbreviation for International Rules for the Interpretation of Trade Terms 国际贸易术语解释通则P21（卷二）35. A packing list is a document made out by the seller stating the detailed content of eachindividual shipment.P33 (卷三）IV. Make brief explanations of the following terms or give the full name of the abbreviation inEnglish.31.positional bargaining is based on fixed, opposing viewpoints and tends to result inIV. Make brief explanations of the following terms or give the full name of the abbreviation inEnglish.FOB--- free on board (d port of shipment)CIF---P83 cost, insurance and freight (d port of destination) 成本加保险费加运费（指定目的港）CIP--- P89 carriage and insurance paid to (d place of destination)运费，保险费付至IV. Make brief explanations of the following terms or give the full name of the abbreviation inIV. Make brief explanations of the following terms or give the full name of the abbreviation inEnglish.31.UNCTAD is abbreviation for United Nations Conference on Trade and Development 联合国贸易和发展会议P27payee:P218 the payee (beneficiary) is a person who is addressed to receive the remittance.collection order P229 the collection order is a standard form of authority that enables the exporter to include specific instructions to his bank regarding the documentary collection(跟单托收）.V. Answer the following questions in English.37. What are six commonly used trade terms?P86-89FOB, CIF, CFR, FCA, CPT, CIPV. Answer the following questions in English.36. What does "price" mean?P111Price is the amount of money that is needed to acquire some combination of a product and itsaccompanying services.V. Answer the following questions in English.35 What are the most commonly used payment methods in international settlement? P216The most commonly used payment methods in international settlement are remittance, collection, letter of credit, factoring, letter of guarantee and stand-by credit.36. What is remitting bank? P218Remitting bank is the bank transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to abeneficiary.37. What are the major items of a collection order（托收委托书）?P229-230The major items of a collection order are as follows:name and address of the drawee, name and address of the remitting bank as well as the collecting bank, documents release conditions, store and insure clause, bank and other charges, protest clause, advise of dishonor, prior presentation, case-of-need. method of settlement,subject to URC, the signature of the draweeV. Answer the following questions in English.36.what should a successful business letter of establishing business relations contain?P262A successful business letter of establishing business relations should contain the following: the source of his information, his intention, the business scope of his firm and also its branches and liaison offices, if any, the reference as to his firm's financial position and integrityVI. Translate the following into Chinese.40.In the second half of the twentieth century, international business has become an important economic force. Today few, if any, countries are economically self-sufficient. Even China, with its vast human and natural resources, has not been able to remain aloof from the world economy. In the United States, international business touch people's lives daily. Common goods and services such as Shell gasoline stations, etc., often identified with the United States, are, in fact, foreign。

国际商务专业会计资格证试卷带答案国际商务答案一、单项选择题（本大题共12小题，每小题2分，共24分）1.欧尚超市自1999年进入中国市场以来，运营状况良好。

请问欧尚进驻中国市场属于（ B ）A. 过境交付 B. 以“商业存在”方式提供服务C. 境外消费D. 以“自然人流动”方式提供服务2. 为国际分工的发展奠定了物质基础。

（ C ）A. 国际资本的形成B. 国际商品的流动C. 大机器工业的建立D. 国际服务贸易的发展3. 一国与其他国家或地区通过贸易与关税谈判，以贸易方式确定的关税率是（ D ）A. 单式税则B. 复式税则C. 自主税则D. 协定税则4. 早期重商主义的崇尚者主张“国家干预”政策来保护本国市场，要求政府采取的主要行政手段是（ C ）A. 禁止货币输出，反对商品输出B. 禁止货币输入，反对商品输入C. 禁止货币输出，反对商品输入D. 禁止货币输入，反对商品输入5. 法国对国产车征收8%的养路税，对进口汽车征收12%的养路税，这种措施属（ C ）A. 歧视性政府采购B. 进出口国家垄断C. 国内税D. 进口商品征税分类6. 中国银行和北京京精医疗器械公司在北京签署《出口信贷支持国际经营合作协议》，协议金额为30亿人民币，主要用于支持该公司在机电产品成套设备、高新技术产品出口以及境外投资等“走出去”项目。

这属于（C ）7．属于鼓励出口的措施是( A )。

A.外汇倾销B.“自动”出口配额制C.进口押金制D.外汇管制8．以发展转口贸易，取得商业方面的收益为主的经济特区是( A )。

A.自由贸易区B.出口加工区C.自由边境区D.保税加工区9．共同市场和关税同盟的主要区别在于( D )。

A.是否取消成员国的统一关税B.是否建立对非成员国的统一关税C. 是否实现成员国之间的商品自由流动D.是否实现成员国之间生产要素的自由流动10．一个国家制定的种种复杂的技术标准之所以能有效地限制进口，是因为（ A ）。

商务英语复习题商务英语复习题第一部分：选择题，翻译下列英文，选择最佳译文。

It is not surprising, then, that the world saw a return to a floating exchange rate system. Central banks were no longer required to support their own currencies.在这种情况下，世界各国又恢复浮动汇率就不足为奇了。

各国中央银行也就无须维持本币的汇价了。

不足为奇，全世界看到了汇率的回归，因此各国中央银行无需维持本币的汇价了。

此时此刻，世界各国又恢复了移动的交换比率，因此各国中央银行无需维持本币汇价。

在这种情况下，全世界又恢复了浮动交换率，这已不足为奇了，因此各国中央银行也就无需维持本币价格了。

2．Assuming the laboratory tests go well, and you can quote us a competitive price, we would certainly be able to place more substantial orders on a regular basis.假定实验室检验顺利，并且你的报价有竞争力，我们会大量向贵公司订货的。

若实验室检验合格，且你们给我们的报价具有竞争力，我们一定会定期大量订货的。

若实验室检验良好，且你们给出的报价具有竞争性，我们一定会定期定量订货的。

假定实验室发展良好，且你们的报价具有竞争力，我们一定会大量定期订货的。

3．Chinese researchers have made a breakthrough in developing new materials for nickel-hydrogen batteries used in low temperatures, Inhaul reported.中国研究者已经在开发新材料用于低温下使用的镍氢电池方面有了突破，据新华社报道。

国际会计试卷9一、Definition(名词解释:Each of the following for 3 points, total 12 points)1.T ransfer Pricing2.Forward contract3.Foreign currency translation exposure4. A direct quote二.Single choice question(单项选择题：Each of the following question for 2 points, total 10 points)1.Which of the following variables play a role in shaping accounting development?a.nature of capital marketsb.type of reporting regimec- type of business entitiesd.All of the above.e.Both a and c.2.According to the International Accounting Standards Committee,a.the cost method must be used instead of the equity method.b.consolidated financial statements are required.panics may choose between issuing parent company or consolidated financial statements.d.the pooling of interests method may not be used.3.Which of the following does not affect a country" s financial accounting orientation?a.The level of inflation.b.Political and economic ties with other countries.c.Status of the accounting profession.d.Quality of accounting education.e.Al 1 of the above affect a country"s financial accounting oricntation.4.The currency in which the parent company prepares its financial statements is thea.base currency.b.functional currency.c.historical currency.d.reporting currency.5e Research and development costs are:a.capitalized in the United States.b.continue to decrease in importance as corporate research declines globally.c.are uniformly required to be expensed global 1y.d.split into parts under the revised IAS No. 9.e.not a tax deductible expense.三.Multi pie choice questions(多项选择题：Each of the following question for 3 points, total 15 points)1.When anyone analyzes a company balance sheet and income statement, there are obvious differences in all of the followinga.currencyb.terminolo^yc.inflation effectsd.the reason to analyze of credit worthiness2.Major international forces for change are:a.changes in corporate strategy and organization.b.new technology and the Tnternet.c.the internationalization of stock cxchanges and finemcial markets.d.the International Accounting Standards Committee and the InternationalOrganization of Securities Commissions.e.global economic integration, privatization, and deregulation.3.Voluntary disclosures by MNEs are influenced bya.size.b.international listing status.c.country of origin.d.industry.4> One of the following is true concerning the pressures for information disclosure,except?panies are not overly concerned about the demand for disclosure due toincreasing sophistication of information systems.b.The international ization of capi Lal markets is leading to the demand formore comparable infonneition.c.Corporate annual reports contain sufficient information for all user groups.d.The simplification of information is leading to greater understandability offinancial statements.5.Investors are concerned abouta.up-to-datc measurements of earningsck of comparabilit)^ of MNEsc.the informational content of MNE reportsd.None of them四.Essay questions (简答题：Each of the following questions for 8 points， total 16 points。

国际商法英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a characteristic of international trade law?A. UniversalityB. VoluntarinessC. FlexibilityD. Inflexibility答案：D2. The principle of "freedom of contract" in international trade primarily means:A. The parties are free to choose the applicable law.B. The parties are free to choose the form of the contract.C. The parties are free to determine the content of the contract.D. The parties are free to decide the place of performance. 答案：C3. In international trade, which of the following is not considered a documentary credit instrument?A. Letter of creditB. Bill of exchangeC. Promissory noteD. Draft答案：C4. The Incoterms rules are used to:A. Define the obligations of the seller and the buyer.B. Determine the applicable law.C. Calculate the customs duties.D. Regulate the payment of interest.答案：A5. Which of the following is not a method of international payment?A. Cash in advanceB. Documentary collectionC. ConsignmentD. Barter答案：C6. The Vienna Convention on Contracts for the International Sale of Goods applies to contracts:A. Concluded in writing.B. Governed by the law of a contracting state.C. For the sale of goods between enterprises.D. Involving the sale of goods across international borders. 答案：D7. The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable to:A. All international sales contracts.B. Sales contracts between parties from different countries.C. Sales contracts that explicitly choose the CISG.D. Sales contracts that involve the transfer of tangible goods.答案：D8. In international trade, the term "Force Majeure" refers to:A. A party's failure to perform due to unforeseen circumstances.B. A party's intentional breach of contract.C. A party's refusal to perform due to a change in market conditions.D. A party's performance being delayed due to a strike.答案：A9. The "Ex Works" term in Incoterms means that the seller:A. Bears all costs and risks until the goods are delivered.B. Is responsible for loading the goods on board the vessel.C. Delivers the goods at their premises, cleared for export.D. Delivers the goods to the carrier nominated by the buyer.答案：C10. The "Cost, Insurance and Freight" (CIF) term in Incoterms requires the seller to:A. Pay for the goods only.B. Pay for the goods and the freight to the destination.C. Pay for the goods, freight, and insurance to the destination.D. Pay for the goods and insurance only.答案：C二、填空题（每题2分，共20分）1. The ________ Convention on Contracts for the International Sale of Goods is a widely accepted international treaty that provides a uniform set of rules for the sale of goods between parties from different countries.答案：United Nations2. The ________ principle in international trade law allows parties to a contract to choose the law that will governtheir contract.答案：party autonomy3. In international trade, a ________ is a written order issued by a bank on behalf of a buyer, directing the bank to pay the seller upon presentation of specified documents.答案：letter of credit4. The ________ rule in international trade law states that a contract is not valid unless it is in writing and signed by the parties.答案：statute of frauds5. The ________ is a set of international rules that define the responsibilities of sellers and buyers for the delivery of goods under international sales contracts.答案：Incoterms6. The ________ is a method of payment in international trade where the buyer pays the seller in advance of the goods being shipped.答案：cash in advance7. A ________ is a document that serves as evidence of the terms of a contract for the sale of goods, and it is often used in international trade to facilitate the payment process. 答案：bill of lading8. The ________ is a legal doctrine that allows a party to be released from liability or to claim damages when an event beyond their control prevents them from fulfilling a contract. 答案：force majeure9. The ________ term in Incoterms means that the seller is responsible for all costs and risks involved in bringing the goods to the port of destination.答案：Delivered at Terminal (DAT)10. The ________ is a method of international payment wherethe seller ships the goods to the buyer and transfers the documents of title, but the payment is not made until the buyer has inspected and accepted the goods.答案：documentary collection。

会计商务英语试题及答案一、单项选择题（每题2分，共20分）1. Which of the following is not a function of accounting?A. Record-keepingB. Decision-makingC. Financial reportingD. Market research2. The process of identifying, measuring, and communicating economic information is known as:A. AuditingB. BudgetingC. AccountingD. Taxation3. What is the term used to describe the systematic and periodic recording of all business transactions?A. BookkeepingB. AccountingC. ReportingD. Analysis4. Which of the following is not a component of the financial statements?A. Balance sheetB. Income statementC. Cash flow statementD. Marketing plan5. The principle that requires companies to match revenues and expenses in the same accounting period is known as:A. Accrual basis accountingB. Cash basis accountingC. Matching principleD. Revenue recognition principle6. What is the term for the difference between assets and liabilities on a company's balance sheet?A. EquityB. ProfitC. LossD. Capital7. The process of adjusting account balances to ensure they are accurate at the end of an accounting period is called:A. Closing the booksB. Adjusting entriesC. AuditingD. Budgeting8. Which of the following is not a type of intangible asset?A. TrademarksB. PatentsC. GoodwillD. Inventory9. The statement that shows the results of a company's operations over a period of time is:A. Balance sheetC. Cash flow statementD. Statement of changes in equity10. The process of verifying the accuracy of financialrecords is known as:A. AccountingB. AuditingC. BookkeepingD. Taxation二、多项选择题（每题3分，共15分）1. Which of the following are considered current assets?A. CashB. Accounts receivableC. LandD. Inventory2. The main components of a company's liabilities include:A. Accounts payableB. Long-term debtC. EquityD. Deferred revenue3. The following are examples of accounting principles except:A. Going concernB. ConsistencyC. MaterialityD. Market research4. Which of the following are considered as expenses in theA. Cost of goods soldB. Salaries and wagesC. Dividends paidD. Depreciation5. The main purposes of financial reporting include:A. Assisting in decision-makingB. Compliance with regulationsC. Enhancing company imageD. Facilitating communication with stakeholders三、填空题（每题2分，共20分）1. The accounting equation is expressed as: Assets = Liabilities + ________.2. The term used to describe the increase in the value of an asset or a decrease in the value of a liability is ________.3. The process of preparing financial statements at the end of an accounting period is known as ________.4. The statement that shows the changes in cash and cash equivalents during a period is called the ________.5. The principle that requires companies to provide information that is clear and understandable to users is known as the ________ principle.6. The term used to describe the decrease in the value of an asset due to use, wear and tear, or obsolescence is ________.7. The process of determining the cost of goods sold is based on the ________ of inventory.8. The term used to describe the allocation of costs over the useful life of an asset is ________.9. The process of adjusting the accounts to reflect theactual financial position of a company is called ________.10. The term used to describe the difference between the purchase price and the fair value of an asset is ________.四、简答题（每题10分，共40分）1. Explain the difference between the accrual basis and cash basis of accounting.2. Describe the role of the balance sheet in financial reporting.3. What are the main objectives of an audit?4. Discuss the importance of internal controls in accounting and finance.五、案例分析题（共15分）A company has the following transactions during the month of January:- Received cash from customers for goods sold: $10,000- Paid suppliers for inventory purchased: $6,000- Paid salaries to employees: $3,000- Received a loan from a bank: $5,000- Paid rent for the office: $2,000Based on the above transactions, prepare a simple income statement and balance sheet for the month of January.答案：一、单项选择题1. D2. C3. A4. D 5。

国际商务英语试题及答案一、选择题（每题2分，共20分）1. The term "FOB" in international trade refers to:A. Free on BoardB. Free of BoardC. Full of BoardD. Final on Board答案：A2. Which of the following is not a document required for exporting goods?A. Commercial InvoiceB. Packing ListC. Certificate of OriginD. Birth Certificate答案：D3. In international business, what does "T/T" stand for?A. Trust TransferB. Telex TransferC. Transfer TrustD. Telegraphic Transfer答案：D4. The most common method of payment in international trade is:A. Cash in AdvanceB. Letter of CreditC. ConsignmentD. Countertrade答案：B5. What is the meaning of "CIF" in international trade terms?A. Cost, Insurance, and FreightB. Cost, Insurance, and Freight to DestinationC. Cost, Insurance, Freight, and CommissionD. Cost, Insurance, Freight, and Taxes答案：A6. Which of the following is not a function of a commercial bank in international business?A. Letter of Credit IssuanceB. Foreign Exchange ServicesC. Insurance ServicesD. Documentary Collections答案：C7. The Incoterms rule that requires the seller to arrange for carriage but not insurance is:A. FOBB. CFRC. CIFD. CIP答案：B8. What is the abbreviation for "World Trade Organization"?A. WTOB. WBOC. WTOOD. WOT答案：A9. In international trade, the term "D/P" stands for:A. Documents against PaymentB. Direct PaymentC. Direct PurchaseD. Deferred Payment答案：A10. The document that proves the ownership of goods being transported is:A. Bill of LadingB. Air WaybillC. Sea WaybillD. Railway Bill答案：A二、填空题（每题2分，共20分）1. The ________ is an international treaty that governs the rules of international trade.答案：GATT2. When goods are sold on a ________ basis, the seller retains the title until payment is made.答案：Consignment3. The ________ is a type of documentary credit that allows the seller to draw the money before shipment.答案：Usance Letter of Credit4. In international trade, the ________ is the document that proves the goods have been loaded on board the vessel.答案：Bill of Lading5. The ________ is a document that lists the contents and details of each package in a shipment.答案：Packing List6. The ________ is a document that provides information about the origin of the goods.答案：Certificate of Origin7. The ________ is a document that shows the terms and conditions of a sale.答案：Sales Contract8. The ________ is a document that provides proof of insurance coverage for the goods being transported.答案：Insurance Policy9. The ________ is a document that lists the goods and their quantities, weights, and measures.答案：Manifest10. The ________ is a document that provides a summary of the financial transactions between the buyer and seller.答案：Statement of Accounts三、简答题（每题10分，共40分）1. Explain the difference between a "Proforma Invoice" and a "Commercial Invoice".答案：A Proforma Invoice is a document that serves as a preliminary invoice providing details about the shipment andis often used for customs purposes or as a reference for the buyer. A Commercial Invoice, on the other hand, is a legally binding document that outlines the terms of sale, includingthe price, quantity, and description of goods, and is usedfor customs clearance and payment purposes.2. What are the advantages and disadvantages of using aLetter of Credit in international trade?答案：Advantages include security for both the buyer and seller, as the payment is guaranteed by a bank, and itprovides a framework for the transaction. Disadvantagesinclude the cost of the bank fees, potential delays due to documentation issues, and the complexity of the process.3. Describe the process of a Documentary Collection in international trade.答案：In a Documentary Collection, the exporter ships the goods and submits the required documents to their bank, which then forwards them to the importer's bank. The importer'sbank releases the documents to the importer upon payment (D/P) or acceptance of a time draft (D/A).4. What is the role of a freight forwarder in international trade?答案：A freight forwarder acts as an intermediary between the exporter and various transportation services, arranging forthe transportation of goods, preparing necessary documents,。

商务会计试题及答案一、单项选择题（每题1分，共10分）1. 商务会计的主要目的是：A. 记录交易B. 编制财务报表C. 企业内部管理D. 税务申报答案：B2. 资产负债表反映的是：A. 企业某一特定日期的财务状况B. 企业一定期间的经营成果C. 企业的现金流量D. 企业的预算计划答案：A3. 下列哪项不属于流动资产？A. 现金B. 应收账款C. 存货D. 固定资产答案：D4. 会计的基本假设包括：A. 会计主体B. 持续经营C. 货币计量D. 以上都是答案：D5. 利润表中的利润总额由以下哪项组成？A. 营业收入减去营业成本B. 营业收入减去营业成本和营业费用C. 营业收入加上营业外收入减去营业外支出D. 营业利润加上投资收益答案：B6. 会计信息的质量要求中，要求信息具有可比性，这属于：A. 可靠性B. 相关性C. 可理解性D. 比较性答案：D7. 企业在编制现金流量表时，下列哪项活动产生的现金流量不属于经营活动？A. 销售商品收到的现金B. 提供劳务收到的现金C. 购买固定资产支付的现金D. 收到的税费返还答案：C8. 会计政策变更，应当按照以下哪种方法进行会计处理？A. 追溯调整法B. 未来适用法C. 直接调整法D. 重新计量法答案：A9. 企业对外投资时，下列哪项不是投资收益的来源？A. 股利收入B. 利息收入C. 投资资产的公允价值变动D. 投资资产的折旧答案：D10. 企业在进行存货计价时，采用先进先出法会导致：A. 存货成本随市场价格波动而波动B. 存货成本固定不变C. 存货成本总是等于最近购入的成本D. 存货成本总是等于最早购入的成本答案：D二、多项选择题（每题2分，共10分）11. 商务会计中，以下哪些属于负债？A. 短期借款B. 应付账款C. 预收账款D. 长期借款答案：A, B, C, D12. 会计核算的基本前提包括：A. 会计分期B. 货币计量C. 持续经营D. 会计主体答案：A, B, C, D13. 会计信息的质量要求中，以下哪些属于其要求？A. 可靠性B. 相关性C. 可理解性D. 及时性答案：A, B, C, D14. 企业在编制财务报表时，需要遵循的会计准则包括：A. 权责发生制B. 历史成本C. 配比原则D. 重要性原则答案：A, B, C, D15. 以下哪些属于会计要素？A. 资产B. 负债C. 所有者权益D. 利润答案：A, B, C三、判断题（每题1分，共5分）16. 商务会计的目的是为投资者、债权人和其他利益相关者提供决策有用的信息。

国际会计考试题和答案一、单项选择题（每题2分，共20分）1. 国际会计准则委员会（IASC）成立于哪一年？A. 1973年B. 1989年C. 1995年D. 2001年答案：A2. 国际财务报告准则（IFRS）是由哪个组织制定的？A. 国际会计准则委员会（IASC）B. 国际财务报告准则基金会（IFRS Foundation）C. 美国财务会计准则委员会（FASB）D. 欧洲财务报告咨询组（EFRAG）答案：B3. 以下哪项不是国际会计准则（IAS）的一部分？A. IAS 1 - 财务报表的呈报B. IAS 16 - 固定资产C. IAS 39 - 金融工具：确认和计量D. FAS 123 - 股票补偿答案：D4. 国际会计准则中，关于收入确认的原则是什么？A. 收入应在实现时确认B. 收入应在收到现金时确认C. 收入应在合同签订时确认D. 收入应在交付商品或服务时确认答案：D5. 国际会计准则中，关于外币交易的会计处理，以下哪项是正确的？A. 外币交易应以交易发生时的汇率进行初始确认B. 外币交易应以资产负债表日的汇率进行初始确认C. 外币交易应以平均汇率进行初始确认D. 外币交易应以即期汇率进行初始确认答案：D6. 国际会计准则中，关于合并财务报表的编制，以下哪项是正确的？A. 只有当母公司拥有子公司超过50%的股份时，才需要编制合并财务报表B. 即使母公司拥有子公司的股份不足50%，但能够控制子公司，也需要编制合并财务报表C. 母公司与子公司之间的交易不需要在合并财务报表中进行抵消D. 合并财务报表中，子公司的资产和负债应以母公司的汇率进行折算答案：B7. 国际会计准则中，关于资产减值的测试，以下哪项是正确的？A. 资产减值测试应在每个会计年度进行B. 资产减值测试应在每个季度进行C. 资产减值测试应在资产发生减值迹象时进行D. 资产减值测试应在资产价值恢复时进行答案：C8. 国际会计准则中，关于租赁的分类，以下哪项是正确的？A. 所有租赁都应作为经营租赁处理B. 所有租赁都应作为融资租赁处理C. 租赁的分类取决于租赁的性质和目的D. 租赁的分类取决于租赁的期限和租金支付方式答案：C9. 国际会计准则中，关于退休福利的会计处理，以下哪项是正确的？A. 退休福利应作为负债在资产负债表中确认B. 退休福利应作为费用在利润表中确认C. 退休福利应作为资产在资产负债表中确认D. 退休福利应作为收入在利润表中确认答案：A10. 国际会计准则中，关于环境成本的会计处理，以下哪项是正确的？A. 环境成本应作为费用在利润表中确认B. 环境成本应作为资产在资产负债表中确认C. 环境成本应作为负债在资产负债表中确认D. 环境成本不需要在财务报表中确认答案：C二、多项选择题（每题3分，共30分）11. 国际会计准则中，以下哪些项目属于财务报表的主要组成部分？A. 资产负债表B. 利润表C. 现金流量表D. 所有者权益变动表E. 财务报表附注答案：A, B, C, D, E12. 国际会计准则中，以下哪些因素可能影响收入的确认？A. 风险和报酬的转移B. 控制权的转移C. 经济利益的流入D. 合同的签订E. 现金的收到答案：A, B, C13. 国际会计准则中，以下哪些因素可能影响资产减值的判断？A. 资产的公允价值下降B. 资产的使用寿命缩短C. 资产的用途改变D. 资产的维护成本增加E. 资产的可回收金额低于账面价值答案：A, B, C, D, E14. 国际会计准则中，以下哪些因素可能影响租赁的分类？A. 租赁的期限B. 租赁的租金支付方式C. 租赁资产的所有权转移D. 租赁资产的残值E. 租赁资产的维修和保养责任答案：A, B, C, D, E15. 国际会计准则中，以下哪些因素可能影响退休福利的会计处理？A. 退休福利计划的性质B. 退休福利的支付方式C. 退休福利的计算方法D. 退休福利的基金状况E. 退休福利的支付时间答案：A, B, C, D, E16. 国际会计准则中，以下哪些项目属于财务报表附注的披露内容？A. 会计政策B. 会计估计变更C. 重要会计差错更正D. 财务报表的编制基础E. 财务报表的批准报出答案：A, B, C, D, E17. 国际会计准则中，以下哪些因素可能影响外币交易的会计处理？A. 交易的货币种类B. 交易的金额C. 交易的日期D. 交易的汇率E. 交易的结算方式答案：A, C, D, E18. 国际会计准则中，以下哪些因素可能影响合并财务报表的编制？A. 控制关系的存在B. 合并范围的确定C. 合并方法的选择D. 合并报表的编制时间E. 合并报表的披露要求答案：A, B, C, D, E19. 国际会计准则中，以下哪些因素可能影响环境成本的会计处理？A. 环境法规的要求B. 环境风险的评估C. 环境成本的计量D. 环境成本的确认时点E. 环境成本的披露要求答案：A, B, C, D, E20. 国际会计准则中，以下哪些因素可能影响金融工具的会计处理？A. 金融工具的性质B. 金融工具的分类C. 金融工具的公允价值D. 金融工具的风险管理E. 金融工具的披露要求答案：A, B, C, D, E三、判断题（每题2分，共20分）21. 国际会计准则要求所有企业必须使用公允价值计量其资产和负债。

国际商务会计试题5ⅠTranslate the following words into English. (20 points)1. 会计员，会计师_______________________2. 评估____________________________3. 保存，守恒____________________________4. 损耗____________________________5. 支出，花费____________________________6. 保守的，保守派____________________________7. 区别，特征____________________________8. 统治，支配____________________________9. 程序，手续____________________________10. 分析____________________________11. 总账____________________________12. 借方，借记____________________________13. 配比____________________________14. 受益____________________________15. 困难的选择____________________________16. 扣减____________________________17. 利息____________________________18. 债权人____________________________19. 次要系统，子系统____________________________20. 编程____________________________21. 货币，纸币____________________________22. 加总的，总（合）计的____________________________23. 承诺，（商业上的）约定____________________________24. 拒付，拒绝承兑____________________________25. （附属）担保品，抵押品____________________________26. 通货膨胀____________________________27. 专利，专利权____________________________28. 执照，许可证____________________________29. 租赁权____________________________30. 被投资者，接受投资者____________________________31. （税款的）征收，征税____________________________32. 清算，清偿____________________________33. 偿清，履行____________________________34. 退休金，抚恤金____________________________35. 补偿，奖酬____________________________36. 分期付款____________________________37. 经纪人____________________________38. 业绩____________________________39. 偿债性____________________________40. 立法，法规____________________________ⅡTranslate the following phrases into Chinese. (20 points)1. cost accounting____________________________2. going-concern concept____________________________3. materiality principle____________________________4. interest expens e ____________________________5. the Canadian Institute of Chartered Accountants (CICA)____________________________6. the Accounting and Auditing Committee____________________________7. the International Accounting Standards Committee (IASC)____________________________8. financial statement____________________________9. debit balance____________________________10. book of original entry____________________________11. cash receipts journal____________________________12. sales journal____________________________13. financial position____________________________14. the income statement____________________________15. net income____________________________16. gross profit____________________________17. temporary investment____________________________18. negotiable check____________________________19. certificate of deposit____________________________20. travel advances____________________________21. statement balance____________________________22. cash on hand____________________________23. market value____________________________24. promissory notes ____________________________25. average cost method____________________________26. retail price____________________________27. inventory on hand____________________________28. freight cost____________________________29. sales tax____________________________30. special receivables ____________________________31. equity method____________________________32. subsidiary company____________________________33. trade notes____________________________34. double taxation____________________________35. retained earnings____________________________36. pretax income____________________________37. standard ratios____________________________38. gross profit percentage____________________________39. telecommunication network____________________________40. Web Trust seal____________________________ⅢDecided whether the following sentences are true or false (write “T” for true and “F” for false before each sentence). (20 points)____1. The process of providing information to buyers is illustrated in the followed exhibit.____2. There is several types of accounting in practice.____3. The accounting equation illustrates the relationship among assets, liabilities, and owners’ equity.____4. The values of all assets are to be recorded at historical costs at the time of acquisition.____5. Accounting concepts and principles are laws of nature.____6. Every business unit or enterprise is treated in accounting as a separate entity.____7. In many cases two or more methods or procedures have been derived in accounting objective.____8. Accounting cycle is an accounting procedure of recording transactions. ____9. Accountants record transactions in the company’s accounts.____10. The difference of amounts between the total increases and decreases in an account is called the balance.____11. A general journal can be used to record all types of transactions.____12. The adjusting entries occur after the journals have been posted, but before financial statements are prepared.____13. The financial statements show the financial position and the operating results of the business at the particular time or particular period.____14. The balance sheet is a financial statement that shows the financial position of a company at a particular date.____15. All balance sheets contain the same basic information regardless of format.____16. Computerized accounting systems have become more widely used as the cost of computer hardware and software has declined.____17. Most business firms finds it inconvenient and expensive to write checks for small expenditures.____18. The marker price generally changes as transactions involving the security occur.____19. On a balance sheet, cash, the most liquid asset, is listed first in the current asset section.____20. The retail inventory method of inventory costing is widely used by retail businesses, particularly department stores.____21. As the date of acquisition, an operational asset is measured and recorded in conformity with the cost principle.____22. These causative factors always impact on such assets during the periods in which the assets are being used to generate revenues.____23. However, an intangible asset has no material or physical substance, as do tangible assets.____24. Those not meeting these two tests are classified as long-term investments.____25. The question of what is a liability is a simple issue to resolve.____26. Accounts payable, or trade accounts payable, is the most commonly seen current liabilities.____27. Bonds are not the most important instruments by which corporations finance their long-term investment projects.____28. If the effective interest rate is identical to the coupon rate, the bonds will sell at face amount.____29. Numerous items create differences between taxable income and pretax accounting income.____30. The stockholders own a corporation, but they do not manage it on a daily basis.____31. In the balance sheet of a corporation, the term stockholders’ equity is used instead of owners’ equity.____32. Book value is not usually computed only for common stock. It is equal to the net assets represented by one share of stock.____33. Outstanding common stock is often repurchased and either held intreasury, waiting to be reissued at a later date, or retired.____34. Different people read financial statements for different objectives.____35. Creditors, however, expect to receive interest and the return of their loan principal.____36. The quick radio or acid-test ratio is a more severe test of a company’s short-term debt-paying abilities.____37. Return on stockholders’equity is the most important indicator in evaluating the profitability.____38. Legislation, international affair, competition, scandal, and many other factors can turn profits into losses, and vice versa.____39. In the past, information system auditing has been used as a technical complement to financial auditing.____40. In this phase, auditor started using the computer in their turn for typical audit tasks like project preparation, statistical sampling, reports, and other activities.ⅣTranslate the following passages into Chinese. (20 points)1. The income statement is a financial statement that summarizes the results of a company’s operation by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss. It is also called earnings statement, statement of operations, and profit and loss statement.There are two common forms of income statement: the multiple-step income statement and the single-step income statement. The multiple-step income statement contains the series of steps in which costs and expenses are deducted from revenues. As a first step, the cost of goods sold is deducted from sales to produce an amount for gross profit. As a second step, operating expenses are subtracted from the gross profit to obtain operating income (or operating profit). As a final step, income tax expenses are subtracted to determine net income. The multiple-step income statement is shown in Exhibit 4-3. The single-step statement is another format of income statement which groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals. The single-step statement is shown in Exhibit 4-4.___________________________________________________________ _______________________________________________________________ ______________________________________________________________________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________2. There are several types of accounting in practice. The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting.Financial accounting is concerned with reporting to external parties of an organization’s financial position and results of operation. Although such reports provide useful information for managers, they are more important reports for owners, creditors, governmental agencies, and the public. Management accounting (also called managerial accounting) mainly provides information to management officers of a corporation. It is related to the internal accounting functions of cost determination, planning, operational control and performance evaluation. The focus of management accounting is to provide managers with relevant and timely information and reports. Financial accountants must obey general accepted accounting principles in preparing reports. Management accountants usually consider the basic principle of gathering and reporting information that is useful to managers.___________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ ______________________________________________________________________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ ⅤTranslate the following passages into English. (20 points)1. 现金流量表是反映某个企业在特定时期的现金收入和现金支出的财务报表。

商务英语考试题库及答案一、选择题1. Which of the following is NOT a common business English phrase?A. "Let's make a deal."B. "I'd like to propose a toast."C. "We need to crunch the numbers."D. "I'm not a fan of your proposal."答案：B2. In a business meeting, what does "table" mean?A. To put something on the table.B. To put a topic aside for later discussion.C. To eat at the table.D. To clean the table.答案：B3. What is the meaning of "blue-sky thinking" in a business context?A. To think about the weather.B. To think creatively and without limitations.C. To think about the sky.D. To think about the color blue.答案：B4. If a business person says "We're in the red," what does this mean?A. They are in debt.B. They are profitable.C. They are in a good mood.D. They are in a bad mood.答案：A5. What does "low-hanging fruit" refer to in business?A. Easy-to-reach fruit on a tree.B. Easy-to-achieve goals or tasks.C. Fruit that is difficult to reach.D. A type of fruit that is not ripe.答案：B二、填空题6. When you want to express that a project is progressing well, you can say, "We are on ________."答案：track7. If you need to discuss a problem with a colleague, you might say, "Let's ________ the issue."答案：touch base8. To express that a decision is final and cannot be changed, you can say, "It's ________ in stone."答案：set9. When you want to emphasize that a meeting is important, you can say, "This is a ________ meeting."答案：must-attend10. If you need to find out more information before making a decision, you might say, "I need to ________ my ducks in a row."答案：get三、阅读理解题阅读以下商务邮件，并回答问题。

商务英语复习题及答案商务英语复习资料SectionⅠDirections: fill in the blanks with the appropriate word.1.When granting mortgage (按揭贷款)loan to individuals, banks should closely evaluate any assets being put up as collateral.2.A tax haven （避税地）is a place where certain taxes are levied at a low rate or not at all.3.A joint venture (合资企业)(often abbreviated JV) is an entity formed between two or more parties to undertake economic activity together.nd banking （地产储备）is the practice of purchasing land with the intent to hold on to it until such a time as it is highly profitable to sell it on to others for substantially more than was initially paid.5.Banks provide bridge loan（过渡性贷款）to help the borrowers to bridge the gap in8.济）9.Earnest (保证金)money is money given to the seller as a first payment by the buyer to show that he agrees to the contract of sale and intends to honor it.10.The exchange rate（比价）today is 300 Japanese yen to the pound.11.Dirty (不清洁提单)B/L is one into which the ship-owners have put a clause stating that the conditions of the goods or packing when received were unsatisfactory.12. A credit note(贷项通知单) is a monetary instrument issued by a seller that allows a buyer to purchase an item or service from that seller on a future date.13.INCOTERMS (国际贸易术语解释通则)are a set of international rules published bythe International Chamber of Commerce，Paris，for deciding the exact meaning of thechief terms used in foreign-trade contracts. SectionⅡDirections: translate the following terms and expressions from Chinese into English.1. 跨国公司（multinational company或transnational corporation或MNC）2. 百货批发（general wholesale）3. 半成品（semi-finished product或intermediate goods）4. 报关（declare sth at customs或apply to customs）5. 不冻港（ice-free port或open port）6. 法人（artificial person或legal person或legal entity）7. 多式联运（multimodal transport或forwarding）8. 多米诺(骨牌)效应（domino effect）9. 集装箱（container）10. AA制（go Dutch 或go fifty-fifty）11. 处理价（bargain price或reduced price）12. 报盘（quotation）13. 净重（net weight）14. 唛头（shipping marks）15. 不可抗力（an act of God 与force majeure）16. 代理人（man of business）17. 舱位（shipping space）18. 超前消费（excessive consumption）SectionⅢDirections: translate the following terms and expressions from English into Chinese.1. go Dutch（AA制）2. force majeure （不可抗力）3. best-seller（畅销）4. shelf life （pull date保质期）5. BRIC group （金砖四国）6. net weight（净重）7. bill of exchange（draft汇票）8. trade quotas （贸易配额）9. adverse balance（逆差）10. bar code（条形码）11. offer（报价或报盘）12. pyramid selling（传销）13. counter-offer（还价或还盘）14. domino effect（多米诺骨牌效应）15. artificial person（legal person法人）16. down-market goods（低档货）17. Bretton Woods system（布雷顿森林体系18. cash on delivery（货到付款）19. futures market（期货市场）20. break even（收支平衡）SectionⅣDirections: translate the following sentences from Chinese into English.1.我们通常用个案分析为客户提供咨询服务。

商务英语考试题目及答案一、选择题（每题2分，共20分）1. The company is expected to release its financial results next month. What does "release" mean in this context?A. To let go ofB. To make publicC. To give awayD. To launch答案：B2. Which of the following is NOT a typical function of a marketing department?A. Product developmentB. AdvertisingC. Market researchD. Sales promotion答案：A3. In a business negotiation, what is the term for a preliminary agreement that outlines the main points of a deal?A. Memorandum of Understanding (MOU)B. Letter of Intent (LOI)C. ContractD. Agreement答案：A4. What does "bottom line" refer to in a financial statement?A. The total revenueB. The net incomeC. The total expensesD. The gross profit答案：B5. If a company's stock is "over-the-counter," where is it traded?A. On a stock exchangeB. Through a brokerC. ElectronicallyD. In a physical location答案：C6. What is the term used to describe a situation where a company's costs are higher than its revenue?A. ProfitB. LossC. Break-evenD. Equity答案：B7. In business, what does "due diligence" mean?A. The process of paying attention to detailsB. The process of verifying all facts in a business dealC. The process of paying debtsD. The process of conducting a thorough investigation答案：B8. Which of the following is NOT a type of business structure?A. Sole proprietorshipB. PartnershipC. CorporationD. Alliance答案：D9. What is the term for the process of selling a company's products or services to customers?A. DistributionB. MarketingC. SalesD. Production答案：C10. In business, what does "to go public" mean?A. To become a private companyB. To start a new businessC. To become a publicly traded companyD. To close the business答案：C二、填空题（每题2分，共20分）1. When a company's stock is listed on a stock exchange, itbecomes ________.答案：publicly traded2. The process of evaluating a potential investment is known as ________.答案：due diligence3. A ________ is a document that outlines the terms and conditions of a contract.答案：clause4. The ________ is the final amount of profit a company makes after all expenses have been deducted from the revenue.答案：bottom line5. A ________ is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. 答案：balance sheet6. When a company's revenue is greater than its expenses, it is said to be ________.答案：in the black7. A ________ is a formal agreement between two or more parties to do or not to do certain things.答案：contract8. The ________ is the process of identifying, anticipating, and influencing customer needs and wants.答案：marketing9. A ________ is a company that has a single owner who is responsible for all aspects of the business.答案：sole proprietorship10. The ________ is the process of determining the value of a company or an asset.答案：valuation三、阅读理解题（每题3分，共30分）阅读以下段落，并回答问题。