会计专业英语复习资料汇总

会计专业英语复习资料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、source14、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，revenueisrecordedbyabusinessenterpriseatawhen：( )A、ManagementdecidesitisappropriatetodosoB、TheproductisavailableforsaletoconsumersC、AnexchangehastakenplaceandtheearningprocessisvirtuallycompleteD、Anorderformerchandisehasbeenreceived2、Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods？( )A、ToreducetheincometaxliabilityB、ToaidmanagementinmakingbusinessdecisionsC、TomatchthecostsofproductionwithrevenueasearnedD、Toadheretotheaccountingconceptofconservatism3、Whataccountingprincipleorconceptjustifiestheuseofaccrualsdeferrals？( )A、GoingB、Materiality、ConsistencyD、Stablemonetaryunit4、Anaccruedexpensecanbestbedescribedasanamount ( A、PaidandcurrentlymatchedwithrevenueB、PaidandnotcurrentlymatchedwithrevenueC、NotpaidandnotcurrentlymatchedwithD、Notpaidandcurrentlymatchedwithrevenue5、Continuationofabusinessenterpriseintheabsenceofevidenceisanexampleoftheprincipleorconceptof ( )A、BusinessentityB、ConsistencyC、GoingconcernD、Substanceoverform6Inpreparingabankreconciliatio，theamountofcheckswouldbe：( )A、addedtothebankbalanceaccordingtothebankstatement.B、deductedfromthebankbalanceaccordingtothebankstatement.C、addedtothecashbalanceaccordingtothedepositor’srecords.D、deductedfromthecashbalanceaccordingtothedepositor’srecords.7、Journalentriesbasedonthebankreconciliationarerequired( )Aadditionstothecashbalanceaccordingtothedepositrsrecords.B、deductionsfromthecashbalanceaccordingtothedepositor’srecords.C、BothAandBD、NeitherAnorB8、Apettycashfundis：( )A、usedtopayrelativelysmallamounts。B、establishedbyestimatingtheamountofcashneededforofrelativelysmallamountsaspecifiedperiod。C、reimbursedwhentheamountofmoneyinthefundisreducedtopredeterminedminimumamount。D、alloftheabove。9、Acorporationhastwoequitysecurities，whichitholdsasatemporaryinvestment.IfsecurityAhasacostof$150，000andafairof$120,000,securityBhasacostof$200,000andafairmarketvalue$150,000,atwhatamountshouldthesesecuritiesbereportedincurrentassetssectionofthecorporation’sbalancesheet?( )A、$350,000 B、$320,000 C、$300,000 D、$270,00010、Underwhatcaptionwouldaninvestmentinstockthatisholdastemporaryinvestmentbereportedinthebalancesheet？( )ACurrentassets BPlantassets CInvestments DNoneoftheabove11、Ifthemerchandiseinventoryattheendoftheyearisoverstated$7,500theerrorwillcausean:overstatementofcostofmerchandisesoldfortheyearby$7,500understatementofgrossprofitfortheyearby$7,500overstatementofnetincomefortheyearby$7,500understatementofnetincomefortheyearby$7,500Theinventorysystememployingaccountingrecordsthatdisclosetheamountofinventoryiscalled:()A.periodicB.perpetualC.physicalD.retailTheinventorycostingmethodthatisbasedontheassumptionthatshouldbechargedagainstrevenueintheorderinwhichtheywereincurredis:()A.FIFOB.LIFOC.averagecostD.perpetualinventoryIfmerchandiseinventoryisbeingvaluedatcostandthepriceisrising,themethodofcostingthatwillyieldthelargestnetis:()A.FIFOB.LIFOC.averageD.periodicIfafirmpurchases$100,000ofbondsofXcompanyat101plusinterestof$2,000andpaysbroker’scommissionsof$50,theamountdebitedtoInvestmentinXCompanyBondsmaybe:( )A.$100,000 B.$101,050 C.$103,000 D.noneofthe16.Theowner’sequityinacorporationiscommonlycalled:( )A.capital B.stockholders’equity C.shareholders’investmentD.alloftheaboveIfacorporationreacquiresitsownstock,thestockislistedonbalancesheetinthe:( )currentassetssection B.long-termliabilitiesC.stockholders’equitysection D.noneoftheabovePaid-incapitalforacorporationmayoriginatefromwhichoffollowingsources?( )RealestatedonatedtothecorporationRedemptionofthecorporation’sownstockSaleofthecorporation’streasurystockalloftheaboveDuringitsfirstyearofoperations,acorporationelectedtousestraight-linemethodofdepreciationforfinancialreportingpurposesandthesum-of-the-years-digitsmethodindeterminingtaxableincome.Iftheincometaxrateis45%andtheamountofdepreciationexpenseis$60,000underthestraight-linemethodand$100,000underthesum-of-the-years-digitsmethod,whatistheamountofincometaxdeferredtofutureyears?( )A.$18,000B.$27,000C.$45,000D.noneofthe20.Anappropriationforplantexpansionwouldbereportedonthebalancesheetin:()theplantassetssectionthelong-termliabilitiessectionthestockholders’equitysectionnoneoftheabove三.判断题,正确的写”T”.错误的写”F”Manypeoplehaveasaprofessionbecauseofmanydisadvantages. ( )Accountingmaybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting. ( )Theaccountingequationis:Assets=Owners'equity. ( )Theaccountingequationis:Assets=liabilities+Equities.( 5.Inaccounting,theleftsideiscalleddebit,abbreviated"Cr",andtherightsideiscalledthecredit,abbreviated"Dr".( )Thewords"todebit"and"tocredit"arethesame.( )Inordertoreflectthechangesoftheaccountingobjectivesclearly,weshoulddividethemintofourkinds---Assets,liabilities,Owners'equity andLoss,etc.( )Mostbusinesshavemanysameaccounts.( )Therecordingvouchershouldbedividedintothreekinds—thereceipt,paymentandtransfervoucher.( )Vouchersofaccountingisincludingtheoriginalvoucher.( 四、经济业务描述题OnJanuary1,theownerofAnn’sDeliveryServiceCompany,AnnMoe,invested$25,000cashtogetthebusinessstarted.OnJanuary3,thebusinesspurchasedofficeequipmentonfor$1500.OnJanuary5,officesuppliesarepurchasedfor$450cash.OnJanuary10,thecompanypaid$700towardwhatwasowedonpreviousobligation.OnJanuary12,deliveryserviceswereperformedwhichresulteddeliveryfeesfor$500,whichwillbepaidintwoweeks.OnJanuary15,thebusinessborrows$4,000atthebank,givinga30daynote.OnJanuary17,theownerwithdrew$200cashforpersonaluse.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。公司的业主权益通常称为资本、股东权益、股东资产净值、股东投资。2、债务可分为流动负债和长期负债。流动负债是将在一年或一个会计期间后偿还的债务，而长期负债是在一年或一年以上多个会计期间后偿还的债务，通常是二三年或更长。3、Accountingisdefine