会计专业英语复习资料一、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发生制7、累计折旧8、资产负债表9、经营决策10、银行存款11、到期日12、历史成本13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft二、从下列选项中选出最佳答案1、Generally，revenue is recorded by a business enterprise at a pointwhen ：( )A、Management decides it is appropriate to do soB、The product is available for sale to consumersC、An exchange has taken place and the earning process is virtuallycompleteD、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( )A、To reduce the income tax liabilityB、To aid management in making business decisionsC、To match the costs of production with revenue as earnedD、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？( )A、Going concernB、MaterialityC、ConsistencyD、Stable monetary unit4、An accrued expense can best be described as an amount ( )A、Paid and currently matched with revenueB、Paid and not currently matched with revenueC、Not paid and not currently matched with revenueD、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( )A、Business entityB、ConsistencyC、Going concernD、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：( )A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’srecords.C、Both A and BD、Neither A nor B8、A petty cash fund is ：( )A、used to pay relatively small amounts。

B、established by estimating the amount of cash needed for disbursementsof relatively small amounts a specified period。

C、reimbursed when the amount of money in the fund is reduced topredetermined minimum amount。

D、all of the above。

9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet? ( )A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？( )A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :A.overstatement of cost of merchandise sold for the year by $7,500B.understatement of gross profit for the year by $7,500C.overstatement of net income for the year by $7,500D.understatement of net income for the year by $7,50012.The inventory system employing accounting records that continuously disclose the amount of inventory is called: ( )A.periodicB.perpetualC.physicalD.retail13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is: ( )A.FIFOB.LIFOC.average costD.perpetual inventory14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is : ( )A.FIFOB.LIFOC.averageD.periodic15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be: ( )A.$100,000B.$101,050C.$103,000D.none of the above16.The owner’s equity in a corporation is commonly called: ( )A.capitalB.stockholders’ equityC.shareholders’ investmentD.all of the above17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the : ( )A.current assets sectionB.long-term liabilities sectionC.stockholders’ equity sectionD.none of the above18.Paid-in capital for a corporation may originate from which of the following sources? ( )A.Real estate donated to the corporationB.Redemption of the corporation’s own stockC.Sale of the corporation’s treasury stockD.all of the above19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under thesum-of-the-years-digits method,what is the amount of income tax deferred to future years? ( )A.$18,000B.$27,000C. $45,000D.none of the above20.An appropriation for plant expansion would be reported on the balance sheet in : ( )A.the plant assets sectionB.the long-term liabilities sectionC.the stockholders’equity sectionD.none of the above三.判断题,正确的写”T”.错误的写”F”1. Many people have chosen accounting as a profession because of itsmany disadvantages. ( )2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting. ( )3.The accounting equation is : Assets =Owners' equity. ( )4.The accounting equation is: Assets = liabilities +Equities. ( )5.In accounting, the left side is called debit, abbreviated "Cr ", and the right side is called the credit, abbreviated "Dr ".( )6.The words "to debit" and "to credit" are the same. ( )7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equity and Loss, etc. ( )8.Most business have many same accounts. ( )9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher. ( )10.Vouchers of accounting is including the original voucher. ( )四、经济业务描述题1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe,invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on accountfor $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on aprevious obligation.5.On January 12, delivery services were performed which resulted indelivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互译1.业主权益被定义为资产总额对负债总额的超出额，这一余额代表业主在企业中的权益的账面价值。