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、sourcedocument14、nominalrate15、creditsale16、sum-of-years-digitsmethod17、economicentityassumption18、financialposition19、fixedassets20、publichearing21、incomestatement22、salesdiscount23、valueaddedtax24、trademark25、bankoverdraft二、从下列选项中选出最佳答案1、Generally，revenueisrecordedbyabusinessenterpriseatapointwhen：()A、ManagementdecidesitisappropriatetodosoB、TheproductisavailableforsaletoconsumersC、AnexchangehastakenplaceandtheearningprocessisvirtuallycompleteD、Anorderformerchandisehasbeenreceived2、Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramor tizedoversubsequentaccountingperiods？()A、ToreducetheincometaxliabilityB、ToaidmanagementinmakingbusinessdecisionsC、TomatchthecostsofproductionwithrevenueasearnedD、Toadheretotheaccountingconceptofconservatism3、Whataccountingprincipleorconceptjustifiestheuseofaccrualsanddeferrals ？()A、GoingconcernB、MaterialityC、ConsistencyD、Stablemonetaryunit4、Anaccruedexpensecanbestbedescribedasanamount()A、PaidandcurrentlymatchedwithrevenueB、PaidandnotcurrentlymatchedwithrevenueC、NotpaidandnotcurrentlymatchedwithrevenueD、Notpaidandcurrentlymatchedwithrevenue5、Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisan exampleoftheprincipleorconceptof()A、BusinessentityB、ConsistencyC、GoingconcernD、Substanceoverform6、Inpreparingabankreconciliation，theamountofchecksoutstandingwouldbe：()A、addedtothebankbalanceaccordingtothebankstatement.B、deductedfromthebankbalanceaccordingtothebankstatement.C、addedtothecashbalanceaccordingtothedepositor’srecords.D、deductedfromthecashbalanceaccordingtothedepositor’srecords.7、Journalentriesbasedonthebankreconciliationarerequiredfor：()A、additionstothecashbalanceaccordingtothedepositor’srecords.B、deductionsfromthecashbalanceaccordingtothedepositor’srecords.C、BothAandBD、NeitherAnorB8、Apettycashfundis：()A、usedtopayrelativelysmallamounts。
B、establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmallamountsaspecifiedperiod。
C、reimbursedwhentheamountofmoneyinthefundisreducedtopredeterminedminimumamount。
D、alloftheabove。
9、Acorporationhastwoequitysecurities，whichitholdsasatemporaryinvestment.IfsecurityAhasacostof$150，000andafairmarketvalueof$120,000,securityBhasacostof$200,000andafai rmarketvalueof$150,000,atwhatamountshouldthesesecuritiesbereported inthecurrentassetssectionofthecorporation’sbalancesheet?()A、$350,000B、$320,000C、$300,000D、$270,00010、Underwhatcaptionwouldaninvestmentinstockthatisholdasatemporaryinv estmentbereportedinthebalancesheet？()A、CurrentassetsB、PlantassetsC、InvestmentsD、Noneoftheabove11、Ifthemerchandiseinventoryattheendoftheyearisoverstatedby$7,500theer rorwillcausean:A.overstatementofcostofmerchandisesoldfortheyearby$7,500B.understatementofgrossprofitfortheyearby$7,500C.overstatementofnetincomefortheyearby$7,500D.understatementofnetincomefortheyearby$7,50012.Theinventorysystememployingaccountingrecordsthatcontinuouslydis closetheamountofinventoryiscalled:()A.periodicB.perpetualC.physicalD.retail13.Theinventorycostingmethodthatisbasedontheassumptionthatcostssh ouldbechargedagainstrevenueintheorderinwhichtheywereincurredis:()A.FIFOB.LIFOC.averagecostD.perpetualinventory14.Ifmerchandiseinventoryisbeingvaluedatcostandthepricelevelisrising,t hemethodofcostingthatwillyieldthelargestnetincomeis:()A.FIFOB.LIFOC.averageD.periodic15.Ifafirmpurchases$100,000ofbondsofXcompanyat101plusaccruedinter estof$2,000andpaysbroker’scommissionsof$50,theamountdebitedtoIn vestmentinXCompanyBondsmaybe:()A.$100,000B.$101,050C.$103,000D.noneoftheabove16.Theowner’sequityinacorporationiscommonlycalled:()A.capitalB.stockholders’equityC.shareholders’investmentD.alloftheabove17.Ifacorporationreacquiresitsownstock,thestockislistedonthebalanceshe etinthe:()A.currentassetssectionB.long-termliabilitiessectionC.stockholders’equitysectionD.noneoftheabove18.Paid-incapitalforacorporationmayoriginatefromwhichofthefollowings ources?()A.RealestatedonatedtothecorporationB.Redemptionofthecorporation’sownstockC.Saleofthecorporation’streasurystockD.alloftheabove19.Duringitsfirstyearofoperations,acorporationelectedtousethestraight-li nemethodofdepreciationforfinancialreportingpurposesandthesum-of-th e-years-digitsmethodindeterminingtaxableincome.Iftheincometaxrateis 45%andtheamountofdepreciationexpenseis$60,000underthestraight-lin emethodand$100,000underthesum-of-the-years-digitsmethod,whatisth eamountofincometaxdeferredtofutureyears?()A.$18,000B.$27,000C.$45,000D.noneoftheabove20.Anappropriationforplantexpansionwouldbereportedonthebalanceshe etin:()A.theplantassetssectionB.thelong-termliabilitiessectionC.thestockholders’equitysectionD.noneoftheabove三.判断题,正确的写”T”.错误的写”F”1.Manypeoplehavechosenaccountingasaprofessionbecauseofitsmanydisadvantages.()2.Accountingmaybespecialistsinoneofmanyfieldsofexpertisesuchasa uditing,budgeting,taxation,orfinancialreporting.()3.Theaccountingequationis:Assets=Owners'equity.()4.Theaccountingequationis:Assets=liabilities+Equities.()5.Inaccounting,theleftsideiscalleddebit,abbreviated"Cr",andtherights ideiscalledthecredit,abbreviated"Dr".()6.Thewords"todebit"and"tocredit"arethesame.()7.Inordertoreflectthechangesoftheaccountingobjectivesclearly,wesh oulddividethemintofourkinds---Assets,liabilities,Owners'equityandLoss,e tc.()8.Mostbusinesshavemanysameaccounts.()9.Therecordingvouchershouldbedividedintothreekinds—thereceipt, paymentandtransfervoucher.()10.Vouchersofaccountingisincludingtheoriginalvoucher.()四、经济业务描述题1.OnJanuary1,theownerofAnn’sDeliveryServiceCompany,AnnMoe,invested$25,000cashtogetthebusinessstarted.2.OnJanuary3,thebusinesspurchasedofficeequipmentonaccountfor$1500.3.OnJanuary5,officesuppliesarepurchasedfor$450cash.4.OnJanuary10,thecompanypaid$700towardwhatwasowedonapreviousobligation.5.OnJanuary12,deliveryserviceswereperformedwhichresultedindeliveryfeesfor$500,whichwillbepaidintwoweeks.6.OnJanuary15,thebusinessborrows$4,000atthebank,givinga30daynote.7.OnJanuary17,theownerwithdrew$200cashforpersonaluse.8.OnJanuary20,deliveryservicesarerenderedfor$2,500cash..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。