cpa会计及审计符加的英语试题

1.accountingisthesystemthatmeasuresbusinessactivities,processesthat1.accountingisthesystemthatmeasuresbusinessactivities,processesthatnformationintoreports,andcommunicatestheresultstodecision-2.managersofbusinessesandotherusersuseaccountinginformationtosetlsfortheirorganizations,toevaluateprogresstowardthosegoals,andtotakecorrectiveactionifnecessary.3accountingmaybedividedintotwoparts:financialaccountingand4managementaccounting,ormanagerialaccounting,providesinformationtomanagementofafirm,analyzingindividualandspecificproblemsfordecisionmakinginvariousdepartmentsofabusiness.5incontrast,financialaccountingisrelatedtopreparationofreportsandtatementsforusersbothinsideandoutsidea6accountingmaybedefinedasaprocessofidentifying,measuringandatingeconomicinformationtopermitinformedjudgementsanddecisionsbyusersofinformation.7Amongthewiderangeofusersoffinancialaccountingaremanagementofainess,investors,creditors,governmentalorganizations,SecuritiesandExchangeCommission,tradeunions,insurancecompanies,financialanalystsandconsultinginstitutionsandsoon.8therulesthatgovernhowaccountantsmeasure,process,andcommunicatecialinformationfallundertheheadingGAAP,whichstandsforgernerallyacceptedaccountingprinciples.8themostbasictoolofaccountingistheaccountingequation,whichtheresourcesofthebusinessandtheclaimtothose9financialreports,oraccountingreports,areendproductofaccountings,givingaconcisereportofprofitabilityandfinancialpositionofanenterpriseandtheyarethefinalproductsoftheaccountingprocess.（1balance（2income（3statement（4statement11thebalancesheetlistsalltheassets,liabilities,andownersequityofentityasofaspecificdate,usuallytheendofamonthora12theincomestatementpresentsasummaryoftherevenuesandexpensesofanntityforaspecificperiodoftime,suchasamonthora13a13acashflowstatementisanaccountingstatementthatreflectstheofcashreceiptsandcashdisbursementsofanenterpriseduringacertainaccountingperiod.14astatementofchangesinfinancialpositionisanaccountingstatementreflectscomprehensivelythesourcesandapplicationofworkingcapitalanditschangesduringanaccountingperiod.15thedebitandcreditdoubleentrybookkeepingtechniqueistobeusedforcordingallaccounting16accountingrecordsandstatementsarebasedonthemostreliabledatablesothattheywillbeasaccurateandasusefulas16therapiddevelopmentofaccountingincurrentcenturybringsaboutlargemberofprofessionallytrained17accountantsrenderingaccountingservicesonafeebasisandstaffsemployedbythemaresaidtobeengagedinpublic18thoseemployedbyparticularbusinessfirms,oraccountantscorrespondingpublicaccountantsareprivate19inordertoguideaccountantsinpreparingfinancialstatementswiththeracteristicsofreliability,understandabilityandcomparability,weneedawell-definedbodyofaccountingassumptionsandprinciples.20inChina,accountantsrelyonfourfundamentalaccountingassumptionsincept,（3）periodicityassumption,（4）stablemonetaryunitassumption.21a21anaccountingentityisanorganizationorasectionofanorganizationstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.theentityconceptrequiresthatthetransactionsofeachentityareaccountedforseparatelyfromthetransactionsofallotherorganizationsandperso22underthegoing-concern（orcontinuity）concept,accountantsassumethatebusinesswillcontinueoperatingfortheforeseeable23foraccountinginformationtobeuseful,itmustbemadeavailableatrintervals,andthetime-periodconceptensuresthataccountinginformationsreportedatregular24accountingperiodsmaybeafiscalyear,aquarter,oramonth,commencingnfirstdaysthereofaccordingtotheGregorian25thestable-monetary-unitconceptistheaccountantsbasisforignoringtheffectofinflationandmakingonrestatementsforthechangingvalueoftheffectofinflationandmakingonrestatementsforthechangingvalueofthethemostimportantaccountingprinciplesincludetheaccrualprinciple,thestoriclprinciple,therelizationprinciple,thematchingprinciple,theprudenceprinciple,theobjectivityprinciple,thefull-disclosureprinciple,theconsistencyprincipleandthematerialityprinciple.26inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheronbasisoraccrual27undercashbasisofaccounting,whichinaccordancetorealization,revenuesarerecordedintheperiodinwhichcashisreceived；expensesarerecordedintheperiodinwhichcashispaid.28undertheaccrualprinciple,revenuesarerecognizedintheperiodintheyareearnedwhengoodsaresoldorservicesarerendered,ratherthanwhencashisreceived；expensesarerecognizedwhentheyareincurred.thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeacquisition.theamountrecordedinbooksofaccountshallnotbeadjustedeventhoughafluctuationintheirvaluemayoccur,exceptwhenstatelawsorregulationsrequirespecifictreatmentoradjustments.thematchingprinciplegovernstherecordingandreportingofexpenses,whichoeshandinhandwiththerevenueprincipletogovernincomerecognitioninacprincipleofprudenceshouldbefollowedinreasonablydeterminingtheelossandtheobjectivityprincipleholdsthattheaccountingrecordsandfinancialrtsmustbebasedonfinancialandeconomictransactionsastheyactuallytakeplace,inordertoobjectivelyreflectthefinancialpositionandoperatingresultsofanenterprise.thedisclosureprincipleholdsthatacompanysfinancialstatementsshouldreportenoughinformationforoutsiderstomakeknowledgeabledecisionsaboutthecompany.inshort,thecompanyshouldreportrelevant,reliable,andcomparableinformationaboutitseconomicaffairs.accountinginformationmustbedesignedtomeettherequirementsofnationalmacro-economycontrol,theneedsofallconcernedexternaluserstounderstandanenterprisesfinancialpositionandoperatingresultsandtheneedsofmanagementofenterprisestostrengthentheirfinancialmanagementandadministratiaccordingtotheconsistencyprinciple,accountingrecordsandfinancialstatementsshallbepreparedaccordingtostipulatedaccountingmethods,andaccountinginformationofenterprisesmustbecomparableandconvenienttobeanalyzaccountingmethodsusedshallbeconsistentfromoneperiodtotheotherandshallnotbearbitrarilychanged；changesandreasonsforchanges,ifnecessary,andtheirimpactonanenterprisesfinancialpositionandoperating,shallbereportedinnotestothefinancialthemateriallyconceptstatesthatacompanymustperformstrictlyproperuntingonlyforitemsandtransactionsthataresignificanttothebusinesssfinancialstatements.thefinancialconditionorpositionofabusinessenterpriseisrepresentedtherelationshipofassetstoliabilitiesandthesethreebasicelements,assets,liabilityandcapital,areconnectedbyfundamentalrelationshipcalledbalancesheetequation,sometimescalledsimplytheaccountingequation.theaccounthasthreeparts:（1thenameoftheaccountandtheaccount,（2）thedebitside（leftside）,and（3）thecreditside（right账户由三部分构成：（1）账户名称和账号，（2）借方（左边），（3）贷方（右边）accountingisbasedonadouble-entrysystem,whichmeansthatwerecordthedualeffectsofabusinesstransaction.increasesinassetsarerecordedintheleft（debit）sideoftheaccountanddecreasesinassetsarerecordedintheright（credit）side,andconverselyincreasesinliabilitiesandownersequityarerecordedbycreditsanddecreasesinliabilitiesandownersequityarerecordedbydebits.thesearetherulesofdebitandcredit.ifthesumofanaccountsdebitsisgreaterthanthesumofitscredits,thataccounthasadebitbalance,asthecashaccountdoeshereandifthesumofitscreditsisgreater,thataccounthasacreditbalance,asaccountspayabletheincreasesofagivenitemareenteredononeside,thedecreasesontheotherandthebalance（theexcessofthetotalonesideoverthetotaloftheother）isinsertednearthelastfigureonthesidewiththelargeamount.theacco