会计专业英语复习资料.doc

会计专业英语复习资料
一、短语中英互译
会计分录
投资活动
后进先出法
客观性原则
注册会计师
权责发生制
累计折旧
资产负债表
经营决策
10、银行存款
11、到期日
12、历史成本
13、sourcedocument
14、nominalrate
15、creditsale
16、sum-of-years-digitsmethod
17、economicentityassumption
18、financialposition
19、fixedassets
20、publichearing
21、incomestatement
22、salesdiscount
23、valueaddedtax
24、trademark
25、bankoverdraft
二、从下列选项中选出最佳答案
Generally，revenueisrecordedbyabusinessenterpriseatapointwhen：()
Managementdecidesitisappropriatetodoso
Theproductisavailableforsaletoconsumers
Anexchangehastakenplaceandtheearningprocessisvirtuallycomplete
Anorderformerchandisehasbeenreceived
2、Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods？()
Toreducetheincometaxliability
Toaidmanagementinmakingbusinessdecisions
Tomatchthecostsofproductionwithrevenueasearned
Toadheretotheaccountingconceptofconservatism
3、Whataccountingprincipleorconceptjustifiestheuseofaccrualsanddeferrals？()
Goingconcern
Materiality
Consistency
Stablemonetaryunit
4、Anaccruedexpensecanbestbedescribedasanamount()
Paidandcurrentlymatchedwithrevenue
Paidandnotcurrentlymatchedwithrevenue
Notpaidandnotcurrentlymatchedwithrevenue
Notpaidandcurrentlymatchedwithrevenue
5、Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof()
Businessentity
Consistency
Goingconcern
Substanceoverform
6、Inpreparingabankreconciliation，theamountofchecksoutstandingwouldbe：()
addedtothebankbalanceaccordingtothebankstatement.
deductedfromthebankbalanceaccordingtothebankstatement.
addedtothecashbalanceaccordingtothedepositor’srecords.
deductedfromthecashbalanceaccordingtothedepositor’srecords.
7、Journalentriesbasedonthebankreconciliationarerequiredfor：()
additionstothecashbalanceaccordingtothedepositor’srecords.
deductionsfromthecashbalanceaccordingtothedepositor’srecords.
BothAandB
NeitherAnorB
8、Apettycashfundis：()
usedtopayrelativelysmallamounts。
establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmallamountsaspecifi