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会计专业英语期末试题 )知识讲解

会计专业英语期末试题 )知识讲解
会计专业英语期末试题 )知识讲解

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,一个是负债,另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务,其结算可能导致未来资产或服务的转让或使用。

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).

会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重

要部分。在中国,我们有六个会计要素。它们是资产,负债,所有者权益,收入,费用和利润(收入)。

5. The general journal (or journal) is a book of original entry that links the

debits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order.

普通日记账(或日记账)是一个链接这借方和个别交易的信用的一本原始条目,是按时间顺序,在一个地方提供一个完整的交易记录。

Ⅲ. Please find the best answers to the following questions.

1.Which of the following statement is false?

a.The partnership form of business organization protects the personal

assets of the owner from creditors of the business

b. A proprietorship has a single owner

c.Accounting is the information system that measures business activities,

processes that information into reports, and communicates the results to

decision makers.

d.The FASB determines how accounting is practiced in the United States

2.The principle or concept that holds that an entity will remain in operation for

the foreseeable future is the

a.going-concern concept

b.stable-monetary-unit concept

c.reliability principle

d.cost principle

3.Aftin Co. performs services on account when Aftin collects the account

receivable

a.assets increase

b.assets do not change

c.owner’s equity decreases

d.liabilities decrease

4. An income statement reports .

a. the assets, liabilities, and owner’s equity on a particular date

b. the change in the owner’s cap ital during the period

c. the cash receipt and cash payment during the period

d. the difference between revenues and expenses during the period

5. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:

20 x 1 20 x 2

Assets $ 75,000 $ 90,000

Liabilities 36,000 45,000 If net income was $ 1,500 and there were no withdrawals, how much did the owner invest?

a.$ 4,500

b.$ 6,000

c.$ 45,000

d.$ 43,000

6. Traylor Company paid $ 2850 on account. The effect of this transaction on the accounting equation is to .

A. Decrease assets and decrease owner’s equity

B. Increase liabilities and decrease owner’s equity

C. Have no effect on total assets

D. Decrease assets and decrease liabilities

7. The journal entry to record the collection of $ 890 from a customer on account is .

A. Accounts Payable 890

Cash 890

B. Cash 890

Accounts Receivable 890

C. Cash 890

Account Payable 890

D. Cash 890

Service Revenue 890

8. The ending Cash account balance is $ 57600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must have

A.$ 68,400

B.$ 46,800

C.$ 181,900

D.Cannot be determined from the information given

9. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .

Accounts receivable $ 7,200

Accounts payable 6,900

Building 179,400

Cash 15,800

Capital 64,000

Insurance expense 6,500

Salary expense 56,100

Salary payable 3,600

Service revenue 190,500

A.$ 201,000 B $ 137,100 C $ 265,000 D $ 74,500

10. Which of the following statements is correct? .

A. The chart of accounts is a list of all accounts with their balances

B. The trial balance is a list of all accounts with their balances, divided as debit or credit

C. The ledger is maintained in chart-of-accounts order

D. Both B and C are correct

11. Which of the following items is the greatest in dollar amount?( )

A. beginning inventory

B. cost of goods sold

C. cost of goods available for sale

D. ending inventory

12. A company performs service on account t, when it collects the accounts receivable ( )

A. assets increase B .assets don’t change

C. owner’s equity decrease

D. liabilities decrease

13. The economic resources of a business are called ( )

A. owner’s equity

B. assets

C. accounting equation D .liabilities

14. Which of the following financial statements shows the financial position of a business entity at a specified date?

A. balance sheet

B. income statement

C. statement of retained earnings

D. cash flow statement

15. The purchase of office supplies on account will ( )

A. increase an asset and increase owner’s equity

B. increase an asset and decrease another asset

C. increase an asset and increase a liability

D. increase an asset and decrease a liability

16.Which of the following items is not an element of the balance sheet? ( )

A. assets

B. expenses

C. liabilities

D. owner’s equity

17. A transaction caused a$10000 decrease in both total assets and liabilities. This transaction could have been( )

A. purchase of a delivery truck for $10000 cash

B. an asset with a cost of $10000 was destroyed by fire

C. repayment of a $10000 bank loan

D. collection of a $10000 account receivable

18. Transferring transaction data from the journal to the ledger is called ( )

A. posting

B. recording

C. journalizing

D. interpreting

19.For purpose of the cash flow statement ,the term cash includes cash on hand ,cash on deposit, and ( )

A. cash in banks

B. paper money

C. cash equivalents

D. coins

20. The principle that holds that an entity will remain in operation for the foreseeable future is the ( )

A. going-concern concept

B. stable-monetary-unit concept

C. reliability principle

D. cost principle

Ⅳ.Recording transactions in the general journal using the following accounts: Fixed Assets(固定资产), Cash(现金), Rent Expense(房租费用), Accounts Receivable(应收账款), Accounts Payable(应付账款), Sales(销售收入).

1. Sunrise Co. Ltd paid the rent for $ 8,000.

2. Sunrise Co. Ltd purchases a new computer for $ 2,000, not paid.

3. Sunrise Co. Ltd sells software for $ 30,000 and sends their customer an invoice. They allow their customer 30 days to pay them for this software (on account)

4. Sunrise Co. Ltd sells software and receives a check from the customer for $ 36,000 for the service provided.

5. Sunrise Co. Ltd designs a network system for a customer and receives a check for $ 40,000.

6. Sunrise Co. Ltd purchases $ 500 worth of office supplies on account.

7. Sunrise Co. Ltd pays the computer company $ 2,000 with a check for the computers that they bought.

8. Sunrise Co. Ltd receives a check from the customer who they billed $ 5,000 for services and allowed 30 days to pay.

会计专业英语期末试题)

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,一个是负债,另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务,其结算可能导致未来资产或服务的转让或使用。 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, 可复制、编制,期待你的好评与关注!

会计专业英语翻译题知识分享

Account 、Accounting 和Accountant Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如: 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier:Good afternoon。Can I help you ? 银行出纳:下午好,能为您做什么? Man :I’d like to open a bank account . 男人:我想开一个银行存款帐户。 还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。在account 后面加上词缀ing 就成为accounting ,其意义也相应变为会计、会计学。例如: 1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession(会计职业)、accounting elements(会计要素)等。 Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如: 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。总之,这三个词,有很深的渊源关系。

会计专业英语重点1

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会计专业英语模拟试题及答案

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会计专业英语翻译

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(完整版)会计专业英语重点词汇大全

?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益

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