会计英语期末复习一、判断题20题 20分二、多项选择题10题20分三、名词解释5题15分四、汉译英20题20分五、会计实践操作25分名词解释1、Accounting（会计）P3Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms.2、Accrual Basis Accounting (权责发生制) P183、Liability（负债）P148Liabilities are defined as “probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events”.4、Capital Expenditure (资本性支出) P29Capital expenditure are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows , and thus should be added to the plant and equipment or capital asset account.5、Matching principle（配比原则）P26Matching refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.6、Substance Over Form（实质重于形式）P30Substance over form requires that transactions and other events are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.汉译英真实性和公允性 truth and fairness收付实现制 cash basis of accounting持续经营假设 going concern assumption谨慎性原则 conservatism资本性支出 capital expenditures配比原则 matching principle临时性账户 temporary account经营成果 operating results盈余公积 surplus reserve未分配利润 undistributed profit银行对账单 bank statement应付票据 notes payable实质重于形式 substance over form货币计量假设 monetary unit assumption重要性原则 materiality可变现净值 net realizable value完工百分比法 percentage-of-completion method会计主体假设 separate entity assumption交易与事项 transactions and events会计分期假设 accounting period assumption会计循环 accounting cycle多选题1.会计信息外部使用者有哪些？S uppliers, regulators, lawyers, brokers, the press shareholders / investors , lenders, non-executive directors2.资产负债表的构成项目（资产，负债，所有者权益）A ssets, liabilities, owners’ equity3.现金流量表的构成项目（经营，投资，筹资）O perating, investing , financing activities4．所有者权益变动表I nvestors, capital reserve, surplus reserve, undistributed profit retained5.应收款项的分类A ccounts receivable, notes receivable, other receivable6.存货的计价方法S pecific identification, average cost, first-in first-out, last-in first-out7.制造业企业存货的构成R aw materials, good in process of manufacture, finished goods8.固定资产折旧的方法S traight-line, unit-of-output, double-declining-balance, sum-of-the-year’s digits method9.留存收益包括S urplus reserve, undistributed profit10.与股利相关的三个重要日期D eclaration date, record date, payment date11.股利的形成C ash, property, promissory note to pay cash, stock判断题1.Accounting information is not relevant to the daily lives of commonpeople. (╳)1。
会计信息不相关的普通百姓的日常生活。
(╳)2.T he concept of neutrality means that reported accounting informationshould be neutral in its impact and should not influence economic decisions. (╳)2。
中立的概念意味着报告会计信息应该是中性,不应该影响经济决策的影响。
(╳) 3.U nderstandability means that anyone should be able to understand thefinancial statements. (╳)3。
可理解性意味着任何人都应该能够理解财务报表。
(╳)4.A ll details of transactions must be disclosed in the notes to thefinancial statements. (╳)4。
所有的细节事务必须在财务报表附注中披露。
(╳)5.T he purpose of preparing a balance sheet is to determine the results ofoperation of a business at the end of an accounting period. (╳)5。
编制资产负债表的目的是确定操作业务的结果在一个会计期间的结束。
(╳) 6.P ayments for purchase of a machine represent a cash outflow of operatingactivities. (╳)6。
支付购买机器代表经营活动的现金流出。
(╳)7.S ubsequent events that provide further information of conditionsexisting at year end should be disclosed in the note. (╳)7。
后续事件,提供进一步的信息年底应该披露的现有条件。
(╳)8.T he recovery of a bad debt affects both balance sheet accounts andincome statement accounts. (╳)8。
坏账的复苏影响损益表和资产负债表帐户帐户。
(╳)9.I nventory is an item of assets and accounting for inventories affectonly the presentation of financial position of an enterprise. (╳) 9。
库存是一项资产,占库存只影响一个企业财务状况的陈述。
(╳)10.D epreciation of plant assets means the decrease of market value of thesame assets. (╳)10。
固定资产折旧方法的减少同样的资产的市场价值。
(╳)11.T he entry to record depreciation (a debit Depreciation Expense and acredit to Accumulated Depreciation) has no effect on assets or liabilities. (╳)11。
进入记录折旧(借记折旧费用和信用卡累计折旧)对资产或负债没有影响。
(╳) 12.W hen a control exists, the investor company should use equity method toaccount for the investment. (╳)12。
当一个控制存在,投资者公司应该使用权益法占投资。
(╳)13.B onds are normally issued at its face value. (╳)13。