国际商务会计试题4ⅠTranslate the following words into English. (20 points)1. 解释，阐明_______________________2. 主要的，本金的_______________________3. （美）食品货店，杂货_______________________4. 交易，事物，处理事物_______________________5. 契约，便宜货_______________________6. 忽略_______________________7. 财务的_______________________8. 明细的_______________________9. 消耗_______________________10. 可接受的，合意的_______________________11. 挫折，退步，逆流，（疾病的）复发_______________________12. 扣减_______________________13. 减去，扣除_______________________14. 证券_______________________15. 单一化，简单化_______________________16. 货币，通币，纸币_______________________17. 预付款，预付的_______________________18. 承诺，（商业上的）约定_______________________19. 抵押，抵押权，抵押品_______________________20. 如期偿付，承兑，尊敬_______________________21. 通货膨胀_______________________22. 特权，优先权；优惠_______________________23. 执照，许可证_______________________24. 商标，商标权_______________________25. 出租人，出租者_______________________26. 被投资者，接受投资者_______________________27. （税款的）征收，征税_______________________28. 阻止，扣款，扣留_______________________29. 高估_______________________30. 法律纠纷，诉讼_______________________31. 补偿，奖酬_______________________32. 受恩惠，亏欠，债务_______________________33. 分期付款_______________________34. 废除，撤销_______________________35. 剥夺，没收，征用_______________________36. 获利性_______________________37. 潜在能力_______________________38. 局限性_______________________39. 短缺_______________________40. 立法，法规_______________________ⅡTranslate the following phrases into Chinese. (20 points)1. management accounting_______________________2. tax accounting_______________________3. objectivity principle_______________________4. depreciation expense_______________________5. the American Institute of Certified Public Accountants (AICPA)_______________________6. accounting theory_______________________7. credit balance_______________________8. cash payment journal_______________________9. the balance sheet_______________________10. the statement of cash flows_______________________11. net loss_______________________12. gross profit_______________________13. cash receipts_______________________14. deposit with a bank_______________________15. postdated check_______________________16. statement balance_______________________17. cash in bank_______________________18. market value_______________________19. financial institution_______________________20. face amount_______________________21. retail price_______________________22. ratio of gross profit_______________________23. freight cost_______________________24. installation cost_______________________25. intangible assets_______________________26. cost method_______________________27. equity method_______________________28. parent company_______________________29. bonds payable_______________________30. loan notes_______________________31. retained earnings_______________________32. long-term solvency_______________________33. pretax income_______________________34. profitability ratios_______________________35. rate of return on sales_______________________36. return on total assets_______________________37. debt ratio_______________________38. business practices_______________________39. information privacy practices_______________________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 accounting information is primarily supplied to owners, managers and other users to assist in decision-making process.____2. As we know, accounting has a major impact on our economic and social system.____3. Financial accountants must obey general accepted accounting principles in preparing reports.____4. In all business firms, revenues and expenses may be measured either on cash basis and accrual basis.____5. This is easier and more effective than memorizing a very long list of specific practices.____6. For the most part, accounting principles are similar from country to country, but some important differences exist.____7. Each account accumulates information about both increases and decreases from various business transactions.____8. Many of the business transactions affect the net income of more than one accounting period.____9. The basic financial statements include the balance sheet, the income statement, and the statement of cash flows.____10. The balance sheet may be arranged in other account form or report form.____11. There are three common forms of income statements: the multiple-step income statement and the single-step income statement.____12. Computerized accounting systems have become more widely used asthe cost of computer hardware and software has declined.____13. An electronic listing of this information in the computer is termed a cash receipts file.____14. After reviewing expenditures, replenishment is also accomplished by issuing checks.____15. Matching inventory cost against revenue is not necessary for the proper determination of net income.____16. As the date of acquisition, an operational asset is measured and recorded in conformity with the cost principle.____17. The purchase price, freight costs, and installation costs of a productive asset are considered part of the cost of the asset.____18. However, an intangible asset has no material or physical substance, as do tangible assets.____19. The acquisition of intangible asset usually requires the expenditure of resources.____20. If the bond investment was acquired at par (maturity value) the carrying value amount remains constant over the life of the investment.____21. Accounts payable, or trade accounts payable, is the most commonly seen current liabilities.____22. A liability incurred as a result of a “loss contingency” is by definition a contingent liability.____23. If the effective interest rate is identical to the coupon rate, the bonds will sell at face amount.____24. Business income is generally subject to federal, state, and local income taxes.____25. A corporation is a legal entity, having an existence separate and distinct from that of its owners.____26. The stockholders own a corporation, but they do not manage it on a daily basis.____27. In the balance sheet of a corporation, the term stockholders’ equity is used instead of owners’ equity.____28. Preferred stock is called because preferred stockholders have certain rights that are not shared by common stockholders.____29. The articles of incorporation specify the number of shares that a corporation is authorized to issue by the state of incorporation.____30. The increase in stockholders’ equity arising from profitable operations is called retained earnings.____31. Creditors, however, expect to receive interest and the return of theirloan principal.____32. The ratio analysis is used to evaluate the financial success of a company by computing a series of financial ratio indicators.____33. It is not reflected by the performance in the form of net income earned.____34. The time-interested earned ratio (sometimes called the interest coverage ratio) is used to show the ability of company to meet its interest obligation.____35. Business decisions are made in a world of uncertainty. As useful as ratios are, they have limitations.____36. Web Trust is an old assurance service developed jointly by the AICPA and the Canadian Institute of Chartered Accountants (CICA).____37. The Internet is clearly a global phenomenon. A small company in one country can reach potential customers all over the world simply by setting up a website.____38. In fact, until the 1980s, some organizations considered it possible to audit computers within specialized technical knowledge.____39. In a similar way to financial auditing, information system auditing requires an opinion about the information systems and data processed.____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. In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger. The journal, also called the book of original entry, is a chronological (day-by-day) record of each business transaction in order of date. To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.Many businesses maintain several types of journals. The simplest type is called a general journal. A general journal is a document in which are recorded the date of the transaction, the accounts to be debited and credited, the amounts of the debit and credit entries and an explanation of each transaction.A general journal can be used to record all types of transactions. In contrast to the general journal, a special journal is designed to a specific type offrequently occurring business transaction. For instance, one special journal is called the cash receipts journal that is used to record all receipts of cash. In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal. The form of general journal can be seen in Exhibit 3-3.___________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________2. The question of what is a liability is not a simple issue to resolve. It seems clear that liabilities include more than debts arising from borrowing. The acquisition of goods or services on credit terms gives rise to liabilities and is much like borrowing. Less similar are liabilities resulting from the imposition of taxes, withholdings from employees’wages and salaries, dividend declarations, and product warranties. The FASB defines liabilities in its Statement of Financial Accounting Concept No. 3 《Elements of financial Statements》as: “The probable future sacrifice 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.”The Board states that an obligation must have three characteristics to be reported as a liability:(1) the obligation must involve a future sacrifice of cash, goods, or services;(2) it must be an obligation of the enterprise;(3) the transaction or event giving rise to the enterprise’s obligation must already have occurred.__________________________________________________________________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ⅤTranslate the following passages into English. (20 points)1. 有许多交易影响到一个以上会计期间的净收益。