第一篇：會計專業(yè)英語
Accounting terms
Accounting entity會計主體Accounting procedure會計核算 Accounting process會計程序/過程Accounting practice會計核算 Accounting element會計要素Accounting principle會計原則 Accounting standard會計準(zhǔn)則Accounting assumption會計假設(shè) Accounting equation會計等式
Business=Enterpris企業(yè)Firm=Company公司Organization組織Performance業(yè)績 Financial position 財務(wù)狀況Operating result業(yè)績、經(jīng)營成果
Economic activity經(jīng)濟(jì)活動Corporation有限責(zé)任公司（股份公司）Assets資產(chǎn)Liability負(fù)債Owner’s equity 所有者權(quán)益 Capital資本Revenue收入Income收益Expense費(fèi)用 Cost費(fèi)用、成本Profit利潤Net income凈收益Loss損失
Users of accounting information
Manager管理者Shareholder股東Owner所有者
Accountant會計師Casher出納Bookkeeper記賬員
Investor投資者Creditor債權(quán)人Supplier供貨商
Government政府Public公眾
Accounting Entity
Organization：①Not-for-profit organization②business organization
1.business organization
①Sole Proprietorship Enterprises獨(dú)資經(jīng)營企業(yè)
②General Partnership Enterprises普通合伙企業(yè)
③Limited Liability Partnership Enterprises有限責(zé)任合伙企業(yè)
④Corporation股份公司
2.Corporation
①Owned by one person②Simple to establish③Owner controlled④Tax advantages
3.General Partnership
①Owned by more than one person②Simple to establish③Shared control ④Tax advantages
4.Limited Liability Partnership
①Only for certain occupations ②Limited liability for partnership debts and obligations③Also a limitation on participation in management
5.Corporation
①Organized as a separate legal entity and owned by stockholders
②Easy to transfer ownership③Easier to raise funds④No personal liability
Accounting Principles
Concept概念Standard準(zhǔn)則Convention慣例Assumption假設(shè)Rule規(guī)則
Accounting Assumptions
Accounting entity assumption會計主體Going concern assumption持續(xù)經(jīng)營 Money measurement assumption貨幣計量Accounting period assumption會計期間
The qualitative characteristics of financial information
Relevant相關(guān)性Reliable可靠性Comparable可比性 Understandable可理解性Timeliness及時性Prudence謹(jǐn)慎性 Materiality重要性Consistency一貫性
Substance over legal form實(shí)質(zhì)重于形式Accruals basis權(quán)責(zé)發(fā)生制
Principles about Measurement and Presentation
The Accrual Basis Principle權(quán)責(zé)發(fā)生制原則The Matching Principle配比原則
The Historical Cost Principle歷史成本原則
The Distinction Between Revenue Expenditures and Capital Expenditures Principle劃分收
益性支出和資本性支出原則
Accounting terms
Double-entryBookkeepingDouble-entry system
Account title會計科目Code /chart of account title會計科目表
Accounting entry 會計主體
Debit
Trial balance試算平衡Total amount of debits/credits借/貸方金額合計
Accounting cycle會計循環(huán)Fiscal year會計年度
System accounting
Account賬戶Types of accounts賬戶的種類Accounting record會計檔案
Typesof accounts
Account book賬本Ledger分類賬Journal日記賬General ledger總分類賬Subsidiary Ledger明細(xì)分類賬
General Journal總?cè)沼涃~Special Journal特種日記賬
Accounting Elements
Assets資產(chǎn)Liabilities 負(fù)債Profit利潤
Owners' Equity所有者權(quán)益Expenses費(fèi)用Revenue收入
liabilities
Current liabilities流動負(fù)債Non-current liabilities非流動負(fù)債
Short-Term Note Payable短期應(yīng)付票據(jù)Long-Term Note Payable長期應(yīng)付票據(jù)
Accrued liabilities應(yīng)記負(fù)債Wages Payable /Salaries Payable應(yīng)付職工薪酬
Taxes Payable 應(yīng)交稅費(fèi)Dividends Payable應(yīng)付股利
long-term liabilities長期負(fù)債Contingent liabilities或有負(fù)債
Accrued expenses預(yù)提費(fèi)用Current Ratio流動比率
Long-term loans payable長期借款Long-term accounts payable長期應(yīng)付款
Bonds payable應(yīng)付債券Capitallease融資性租賃
Operating lease經(jīng)營性租賃Notes payable應(yīng)付票據(jù)
Accounts payable應(yīng)付賬款Unearned Fees=Unearned Revenue預(yù)收賬款
Current maturities of long-term debt將于一年內(nèi)到期的長期負(fù)債
Owners equity
Dividend股利Corporation公司Stock股票/存貨
Board of directors董事會Capital stock股本Preferred stock優(yōu)先股
Owner’s Capital所有者權(quán)益Common Stock普通股Share股份
Capital reserve資本公積Statutory Surplus reserve盈余公積
Additional paid-in Capital資本溢價/資本公積Paid-in capital投入資本/實(shí)收資本
Shareholder=stockholder=director股東Retained earnings=retained capital留存收益
Original voucher/source voucher原始憑證Recording voucher記賬憑證
Sales invoice銷售發(fā)票Receipt收據(jù)Make entries做會計分錄
Adjusting entries調(diào)整分錄Posting過賬Closing entries結(jié)賬
The Income Statement利潤表The Balance Sheet資產(chǎn)負(fù)債表
The Cash Flow Statement現(xiàn)金流量表Prepare financial statements財務(wù)報表
A Statement of Changes in Equity所有者權(quán)益變動表
Current Assets
Current assets流動資產(chǎn)Quick assets速凍資產(chǎn)Cash現(xiàn)金
Short-term investment短期金融投資Cash equivalent現(xiàn)金等價物
Cash receipt現(xiàn)金收入Cash disbursement現(xiàn)金支出
Petty cash fund備用金B(yǎng)ank reconciliation statement銀行存款余額調(diào)節(jié)表
Dividends Receivable 應(yīng)付股利Inventory存貨
Gross method總價法Net method凈價法Bad debts壞賬
Accounts receivables應(yīng)收賬款Notes receivables應(yīng)收票據(jù)
Discount trade discount商業(yè)折扣Cash discount /sales discount現(xiàn)金折扣
Direct write-off method直接沖銷法allowance method備抵法
Non-trade receivables非營業(yè)應(yīng)收款I(lǐng)nterest receivables應(yīng)收利息
Dividends receivables應(yīng)收股利Other receivable其它應(yīng)收款
Inventories
Raw material原材料Finished goods成品Merchandise商品
Goods in process在成品Partially finished goods /Semi-finished goods半成品
Low-value and perishable articles低值易耗品
Low-valued and easily-damaged implements價格低廉的易耗用品
Perpetual inventory system永續(xù)盤存制Periodic inventory system定期盤存制
Raw material to be used in the production用于生產(chǎn)的原材料
All kinds of materials,fuels,containers各種材料，燃料，包裝物
Non-Current Assets
Bond債券Land土地Depreciation折扣Bonds investment債券投資
Non-Current assets非流動資Intangible assets無形資產(chǎn)Shares investments股票投資Revenue expenditure營業(yè)支出Capital expenditure資產(chǎn)支出
Long-term investment長期投資Plant asset=Fixed assets固定資產(chǎn)
Bonds investment
Market value市場價Premium溢價Discount折扣Salvage value殘值
Amortized cost攤銷成本Useful life使用年限Cost-----historical cost歷史成本Accumulated Depreciation加速折舊法
Types of Bonds Payable
Convertible bonds可兌換債券Callable bonds可提前（可通知）償還的債券
Secured bonds擔(dān)保債券Unsecured bonds無擔(dān)保債券
Term bonds定期債券Serial bonds分期還本債券
Registered bonds記名債券Bearer bonds不記名債券
Present value現(xiàn)值Face value/principal value面值Maturity value到期值
Contractual interest rate合同利率Market interest rate市場利率
Effective interest rate實(shí)際利率
Common Stock dividends
Cash dividends現(xiàn)金股利Stock dividends股票股利Property dividends財產(chǎn)股利
Fixed dividends股利事先確定Limited voting rights有限的投票權(quán)
Dividends set down in advance先于普通股發(fā)放
Revenue, Expenses and Profit
Revenue收入sales revenue銷售收入cost費(fèi)用/成本Expense 費(fèi)用Profit利潤gross profit利潤總額net profit凈利潤net income凈收益 Prime operating revenue主營業(yè)務(wù)收入Other operating revenue其它業(yè)務(wù)收入 services revenue服務(wù)/勞務(wù)收入Cost of goods sold銷貨成本Periodic expense期間費(fèi)用Operating expense營業(yè)費(fèi)用sellingexpense銷售費(fèi)用Financial expense 財務(wù)費(fèi)用investment profit投資收益Non-operating income營業(yè)外收入Non-operating expense營業(yè)外支出Fees Earned服務(wù)費(fèi)收入
Rent Earned租金收入Interest Revenue利息收入
Office wages expense管理人員工資Rent expense租金費(fèi)用
Telephone expense電話費(fèi)Advertising expense廣告費(fèi)
Administrative expense管理費(fèi)用Interest expense利息費(fèi)用（財務(wù)費(fèi)用）Operating profit營業(yè)利潤Net investment profit投資凈收益 Net non-operating income營業(yè)外收支額
Income Statement
Income statement利潤表Profitability盈利能力Gross Profit on Sales銷售毛利 Operating result業(yè)務(wù)成果/運(yùn)營成果Sales returns and allowances銷售折扣/銷售折讓 Operating Income/profit營業(yè)收入/營業(yè)利潤Earnings Before Interest and Tax息稅前收益
Operating profit
Operating Revenue-Operating Cost-Operating Taxes and Surcharges-Selling Expenses
-Administrative Expense-FinancingExpense-Impairment loss+Profit or loss of assets at fair value+Net Investment Profit=Operating profit
Net investment profit
gains from external investments-investment losses incurred-any provision for impairment losses on investments=net investment profit
Gross Profit
Operating profit+Non-operating Income-Non-operating Expenses=Gross Profit
NetProfit
Gross Profit-Income Tax=Net Profit
The basis of Balance Sheet
total revenues – total expenses = net income
total expenses – total revenues = net loss
Multiple-step Form
Sales-Sales Returns and Allowances=Net Sales-Cost of Goods Sold=Gross Profit on Sales-Operating Expenses=Operating Income +Other Revenues and Gains-Other Expenses and Losses=Net Income
Accounting Equation
Assets = Liabilities + Owners' Equity
Basis of double-entry bookkeeping
Basis of balance sheet
accounting equation always stays in balance
Assets = Liabilities + Owners' Equitybeg +(Revenue ? Expenses)
Assets + Expenses = Liabilities + Owners' Equitybeg + Revenue
第二篇：會計專業(yè)英語
Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions
The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles
The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints
The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.
第三篇：會計專業(yè)英語簡歷
會計專業(yè)畢業(yè)生的英文簡歷模板
會計是當(dāng)前最為熱門的專業(yè)之一，這個行業(yè)也是最為賺錢的職業(yè)之一。不過很多剛剛畢業(yè)的畢業(yè)生，還是不清楚會計英語簡歷的寫作規(guī)范是怎樣的。[本文由114大學(xué)生網(wǎng)——大學(xué)生的百事通 收集整理]
會計專業(yè)英語簡歷模板
PERSONAL
Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing
Tel:(8621)*************
Mob:(86)***
E-mail: office@icxo.com
09/86-07/90 Bachelor of Economics
Shanghai University of Finance & Economy
09/83-07/86 The High School Affiliated to Fu Dan University
WORKING EXPERIENCE
Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager
Responsible for taxation claims;
Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor
Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE
An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS
*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【經(jīng)理人職場-office.icxo.com】
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第四篇：會計專業(yè)英語復(fù)習(xí)資料
《會計專業(yè)英語》復(fù)習(xí)資料
一、短語中英互譯
1、會計分錄
2、投資活動
3、后進(jìn)先出法
4、客觀性原則
5、注冊會計師
6、權(quán)責(zé)發(fā)生制
7、累計折舊
8、資產(chǎn)負(fù)債表
9、經(jīng)營決策
10、銀行存款
11、到期日
12、歷史成本
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、從下列選項(xiàng)中選出最佳答案
1、Generally，revenue is recorded by a business enterprise at a point when ：()
A、Management decides it is appropriate to do so
B、The product is available for sale to consumers
C、An exchange has taken place and the earning process is virtually complete
D、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 liability
B、To aid management in making business decisions
C、To match the costs of production with revenue as earned
D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()
A、Going concern
B、Materiality
C、Consistency
D、Stable monetary unit4、An accrued expense can best be described as an amount()
A、Paid and currently matched with revenue
B、Paid and not currently matched with revenue
C、Not paid and not currently matched with revenue
D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1
evidence is an example of the principle or concept of()
A、Business entity
B、Consistency
C、Going concern
D、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’s records.C、Both A and B
D、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 disbursements of relatively small amounts a specified period。
C、reimbursed when the amount of money in the fund is reduced to predetermined 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 $7,500
B.understatement of gross profit for the year by $7,500
C.overstatement of net income for the year by $7,500
D.understatement of net income for the year by $7,500
12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()
A.periodicB.perpetualC.physicalD.retail
13.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 inventory
14.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.periodic
15.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 above
16.The owner’s equity in a corporation is commonly called:()
A.capitalB.stockholders’equity
C.shareholders’ investmentD.all of the above
17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()
A.current assets sectionB.long-term liabilities section
C.stockholders’ equity sectionD.none of the above
18.Paid-in capital for a corporation may originate from which of the following sources?()
A.Real estate donated to the corporation
B.Redemption of the corporation’s own stock
C.Sale of the corporation’s treasury stock
D.all of the above
19.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 the sum-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 above
20.An appropriation for plant expansion would be reported on the balance sheet in :()
A.the plant assets section
B.the long-term liabilities section
C.the stockholders’equity section
D.none of the above
三.判斷題,正確的寫”T”.錯誤的寫”F”
1.Many people have chosen accounting as a profession because of its many 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' equityand 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、經(jīng)濟(jì)業(yè)務(wù)描述題
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 account for $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 a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 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、段落中英互譯
1.業(yè)主權(quán)益被定義為資產(chǎn)總額對負(fù)債總額的超出額，這一余額代表業(yè)主在企業(yè)中的權(quán)益的賬面價值。公司的業(yè)主權(quán)益通常稱為資本、股東權(quán)益、股東資產(chǎn)凈值、股東投資。
2、債務(wù)可分為流動負(fù)債和長期負(fù)債。流動負(fù)債是將在一年或一個會計期間后償還的債務(wù)，而長期負(fù)債是在一年或一年以上多個會計期間后償還的債務(wù)，通常是二三年或更長。
3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.5、無形資產(chǎn)是那些對企業(yè)有用但沒有實(shí)物形態(tài)的長期資產(chǎn)。無形資產(chǎn)由于法律授予這類資產(chǎn)的所有者以某種權(quán)利和特權(quán)而與其他資產(chǎn)一樣具有價值。無形資產(chǎn)按取得時所花的成本入帳，并且在整個有效期內(nèi)逐期攤銷轉(zhuǎn)入費(fèi)用帳。
第五篇：會計專業(yè)英語復(fù)習(xí)題答案
一、中譯英
accounting equationintangible assets
statement of cash flowoperating lease
real estateretained earnings
credit balancepreferred stock
working capitalpar value
original voucherscash equivalents
FIFOquick ratio
currency unitauditing
cash basishistorical
capital leasecost principle
retained earningsgeneral ledger
common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate
earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets
accounting information systemsales tax
current depositretained earnings
fixed assetspar value
gross marginsubsequent events
lower-of-cost-or-market-rulequick ratio
long-term investmentsecurity market
二、英譯中
1、會計是計量企業(yè)經(jīng)濟(jì)活動，處理、加工信息，將結(jié)果與決策者交流的信息系統(tǒng)。
2、基本的財務(wù)報表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。
3、會計假設(shè)有：會計主體假設(shè)；持續(xù)經(jīng)營假設(shè)；期間假設(shè)；幣值穩(wěn)定假設(shè)。
4、資產(chǎn)是企業(yè)擁有的具有貨幣價值的財產(chǎn)。
5、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。
6、會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。
7、應(yīng)收款項(xiàng)包括應(yīng)收賬款和應(yīng)收票據(jù)。
8、固定資產(chǎn)是使用年限在一年以上，單位價值在規(guī)定標(biāo)準(zhǔn)以上，在使用過程中保持原來實(shí)物形態(tài)的資產(chǎn)。
9、資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期財務(wù)狀況的報表。
10、利用流動資產(chǎn)和流動負(fù)債數(shù)據(jù)計算的最常見的比率是流動比率，即流動資產(chǎn)除以流動負(fù)債。
11、會計可以分為財務(wù)會計和管理會計。
12、基本的財務(wù)報表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。
13、會計假設(shè)有：會計主體假設(shè)；持續(xù)經(jīng)營假設(shè)；期間假設(shè)；幣值穩(wěn)定假設(shè)。
14、資本是企業(yè)所有者的利益。
15、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。
16、會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。
17、流動資產(chǎn)包括：現(xiàn)金、銀行存款、有價證券、應(yīng)收和預(yù)付款，存貨。
18、計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。
19、長期負(fù)債是指償還期在一年或者超過一年的一個營業(yè)周期以上的債務(wù)。
20、損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報表。
21、會計最基本的工具是會計等式。
22、基本的財務(wù)報表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。
23、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。
24、會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。
25、流動資產(chǎn)是能在一年或長于一年的一個營業(yè)周期內(nèi)變現(xiàn)、出售或消耗的資產(chǎn)。
26、應(yīng)收款項(xiàng)包括應(yīng)收賬款和應(yīng)收票據(jù)。
27、長期投資是不準(zhǔn)備在一年內(nèi)變現(xiàn)的投資。
28、計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。
三、單選題
A B B C E D B B C C E B E E D B D B E B
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