第一篇：會(huì)計(jì)專業(yè)英語(yǔ)復(fù)習(xí)資料

《會(huì)計(jì)專業(yè)英語(yǔ)》復(fù)習(xí)資料

一、短語(yǔ)中英互譯

1、會(huì)計(jì)分錄

2、投資活動(dòng)

3、后進(jìn)先出法

4、客觀性原則

5、注冊(cè)會(huì)計(jì)師

6、權(quán)責(zé)發(fā)生制

7、累計(jì)折舊

8、資產(chǎn)負(fù)債表

9、經(jīng)營(yíng)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(cuò)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(duì)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(jià)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(dòng)負(fù)債和長(zhǎng)期負(fù)債。流動(dòng)負(fù)債是將在一年或一個(gè)會(huì)計(jì)期間后償還的債務(wù)，而長(zhǎng)期負(fù)債是在一年或一年以上多個(gè)會(huì)計(jì)期間后償還的債務(wù)，通常是二三年或更長(zhǎng)。

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(wú)形資產(chǎn)是那些對(duì)企業(yè)有用但沒有實(shí)物形態(tài)的長(zhǎng)期資產(chǎn)。無(wú)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(jià)值。無(wú)形資產(chǎn)按取得時(shí)所花的成本入帳，并且在整個(gè)有效期內(nèi)逐期攤銷轉(zhuǎn)入費(fèi)用帳。

第二篇：會(huì)計(jì)專業(yè)英語(yǔ)

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：自動(dòng)化專業(yè)英語(yǔ)-復(fù)習(xí)資料

自動(dòng)化專業(yè)英語(yǔ)復(fù)習(xí)資料

1、純電感電壓由法拉第定律定義，法拉第定律指出：電感兩端的電壓正比于流過(guò)電感的電流隨時(shí)間的變化率。因此可得到：U?Ldidt，式中didt?電流變化率，安培秒； L?感應(yīng)系數(shù)，享利。

2、三相供電的機(jī)械和控制設(shè)備與相同額定容量的單相供電的設(shè)備相比： 體積小，重量輕，效率高。除了三相系統(tǒng)提供的上述優(yōu)點(diǎn)，三相電的傳輸需要的銅線僅僅是同樣功率大小單相電傳輸所需銅線的34。

?

3、第一個(gè)定律指出：在一般運(yùn)算放大器電路中，可以假設(shè)輸入 端間的電壓為零，也就是說(shuō)，U?U?。第二個(gè)定律

指出：在一般運(yùn)算放大器電路中，兩個(gè)輸入電流可被假定為零：I??I??0。第一個(gè)定律是因?yàn)閮?nèi)在增益A的值很大。例如，如果運(yùn)算放大器的輸出是1V，并且A=100,000, 那么U?

因此可設(shè)U??U??10?5，這是一個(gè)非常小、可以忽略的數(shù)，?U?。第二個(gè)定律來(lái)自于運(yùn)算放大器的內(nèi)部電路結(jié)構(gòu)，此結(jié)構(gòu)使得基本上沒有電流流入任何一個(gè)輸入端。

4、簡(jiǎn)單地說(shuō)，半導(dǎo)體是這樣一種物質(zhì)，它能夠通過(guò)“摻雜”來(lái)產(chǎn)生多余的電子，又稱自由電子（N型）；或者產(chǎn)生“空穴”，又稱正電荷（P型）。由N型摻雜和P型摻雜處理的鍺或硅的單晶體可形成半導(dǎo)體二極管，它具有我們描述過(guò)的工作特性。晶體管以類似的方式形成，就象帶有公共中間層、背靠背的兩個(gè)二極管，公共中間層是以對(duì)等的方式向兩個(gè)邊緣層滲入而得，因此中間層比兩個(gè)邊緣層或邊緣區(qū)要薄的多。PNP 或 NPN(圖 1-2B-1)。這兩種結(jié)構(gòu)顯然是可行的。PNP或NPN被用于描述晶體管的兩個(gè)基本類型。因?yàn)榫w管包含兩個(gè)不同極性的區(qū)域（例如“P”區(qū)和“N”區(qū)），所以晶體管被叫作雙向器件，或雙向晶體管。

5、在十進(jìn)制系統(tǒng)中，基數(shù)或底數(shù)為10，小數(shù)點(diǎn)左邊或右邊的每一個(gè)位都表示其權(quán)重增加或減少10的一次冪。在二進(jìn)制系統(tǒng)中，底數(shù)為2，二進(jìn)制小數(shù)點(diǎn)左邊或右邊的位具有的權(quán)重以2的冪次增加或減少。數(shù)字可被編碼為兩個(gè)電平的脈沖串，通常標(biāo)為1或0，如圖1-3B-1所示。

6、二進(jìn)制：1*2^5 + 0*2^4 + 1*2^3 + 0′*2^2 + 1*2^1 + 1*2^0 = 101011十進(jìn)制： 32+0+8+0+2+1 =43。相反，在把十進(jìn)制數(shù)43轉(zhuǎn)換為二進(jìn)制形式的過(guò)程中，可使其連續(xù)被2除。每一次除后所得余數(shù)0或1即是二進(jìn)制數(shù)的位數(shù)。十進(jìn)制數(shù)43的轉(zhuǎn)化過(guò)程：等價(jià)于十進(jìn)制數(shù)43的二進(jìn)制數(shù)為101011。

7、十進(jìn)制數(shù)24可被寫為八進(jìn)制數(shù)30(3*8^1 +0*8^0)。八進(jìn)制數(shù)字的二進(jìn)制譯碼僅需要BCD表中三個(gè)最小的有效位，八進(jìn)制數(shù)30的二進(jìn)制譯碼為011 000。因?yàn)槭M(jìn)制數(shù)24用純二進(jìn)制形式可寫為11000，用八進(jìn)制譯碼形式可寫為011 000。

8、一個(gè)現(xiàn)代的電力系統(tǒng)由六個(gè)主要部分組成：（1）電站，（2）升壓變壓器（將發(fā)出來(lái)的電升壓至傳輸線所需高電壓），（3）傳輸線，（4）變電站（電壓降至配電線電壓等級(jí)），（5）配電線路，（6）降壓變壓器（將配電電壓降至用戶設(shè)備使用的電壓水平）。

9、這些互聯(lián)的電網(wǎng)是大型復(fù)雜系統(tǒng)，包括被不同組織操控的部分。這些系統(tǒng)可以節(jié)約開支，提高整體可靠性，但是也帶來(lái)了大范圍停電的風(fēng)險(xiǎn)。例如，2003年8月14日，美國(guó)和加拿大發(fā)生了歷史上最嚴(yán)重的停電事故。當(dāng)時(shí)，這個(gè)區(qū)域-1-

61800兆瓦的電力供應(yīng)中斷，五千萬(wàn)人口受到影響。（一兆瓦大約可以滿足750居民的用電需求）。停電事件迫切要求更新老化設(shè)備，提出關(guān)于全國(guó)電網(wǎng)可靠性的問題。

10、CUP中央處理單元。計(jì)算機(jī)系統(tǒng)的核心是中央處理器單元（CPU）。一個(gè)典型的個(gè)人計(jì)算機(jī)系統(tǒng)的CPU有三部分：基本存儲(chǔ)部分，算術(shù)邏輯部分，控制部分。但是這三部分不是個(gè)人計(jì)算機(jī)獨(dú)有的，它們?cè)谒行吞?hào)的CPU中都能找到。

11、CAD是這樣的軟件，可以幫助工程師設(shè)計(jì)新產(chǎn)品、建筑、印刷線路板、橋梁和機(jī)場(chǎng)等土木工程；使他們從繪圖等繁瑣、累人和費(fèi)時(shí)的工作中解脫出來(lái)。當(dāng)工程師們著手設(shè)計(jì)時(shí)，他們要參考很多的有關(guān)結(jié)構(gòu)、零件、材料和輔助材料的手冊(cè)以作為他們?cè)O(shè)計(jì)的選擇。CAD產(chǎn)品將以上內(nèi)容的手冊(cè)放在一系列的軟件庫(kù)中，因此可以給工程師提供各種信息，例如，元件、部件、工具和材料的名稱、尺寸、功能、性能、規(guī)格、形狀、顏色、制造商、價(jià)格等，所有這些都是工程設(shè)計(jì)所必須的。

12、CAM是工程師們用于分析產(chǎn)品和項(xiàng)目的軟件，它能給出制造或者構(gòu)造產(chǎn)品或者項(xiàng)目的建議。表示產(chǎn)品形狀、尺寸、結(jié)構(gòu)、組成和制造材料的數(shù)據(jù)、圖形和表格等將按軟件的需求輸入。接著，CAM軟件將給出加工的建議，例如，加工程序、加工所用的工具與設(shè)備、技術(shù)參數(shù)（如，公差、加工精度）以及特殊處理過(guò)程等。

13、計(jì)算機(jī)化的通訊。在這一領(lǐng)域的進(jìn)步始于60年代初，那時(shí)的問題是把偏僻地區(qū)的計(jì)算機(jī)終端聯(lián)入中央計(jì)算機(jī)。這一問題的解決辦法是以異步的、低速的線為基礎(chǔ)，或者按星形拓?fù)浣Y(jié)構(gòu)組成用專線聯(lián)絡(luò)每一臺(tái)終端機(jī)，或者以樹形拓?fù)浣Y(jié)構(gòu)用多端線聯(lián)接多臺(tái)終端機(jī)。到了60年代末，由于出現(xiàn)分布式資源共享網(wǎng)絡(luò)，這一領(lǐng)域向前邁進(jìn)一大步。目的是把地理上分布各處的計(jì)算機(jī)和用戶互聯(lián)起來(lái)，使連接到網(wǎng)絡(luò)中的全部用戶都可共享在這些地點(diǎn)開發(fā)出來(lái)的硬件和軟件資源。這些網(wǎng)絡(luò)的最顯著的一個(gè)例子就是ARPANET，它是1969年開始實(shí)施的一個(gè)網(wǎng)絡(luò)。

二、1、電路理論（Theory of Circuit）

2、模擬電子技術(shù)（Analog Electronics Technology）

3、數(shù)字電子技術(shù)（Digital Electronics Technology）

4、電力電子技術(shù)（Power Electronics Technology）

5、電磁場(chǎng)（Electromagnetic Field）

6、電機(jī)與拖動(dòng)（Electric Motor and Electric Drive）

7、電力拖動(dòng)自動(dòng)控制系統(tǒng)（Electric Drive Automatic Control System）

8、自動(dòng)控制理論（Automatic Control Theory）

9、現(xiàn)代控制理論（Modern Control Theory）

10、智能控制（Intelligent Control）

11、微機(jī)原理（Principal of Microcomputer）

12、計(jì)算機(jī)接口技術(shù)（Computer Interface Technology）

13、計(jì)算機(jī)控制技術(shù)（Computer Control Technology）

14、自動(dòng)調(diào)節(jié)裝置（Automatic Regulators）

15、過(guò)程控制系統(tǒng)（Process Control System）

16、過(guò)程檢測(cè)及儀表（Process Measurement and Instrument）

17、單片機(jī)原理與應(yīng)用（Principal and Application of Single-chip Computer）

18、可編程序控制器系統(tǒng)（Programmable Logical Controller System）

19、現(xiàn)場(chǎng)總線技術(shù)（Field-bus Technology）

20、嵌入式系統(tǒng)（Embedded System）

21、供電技術(shù)（Power Supplying Technology）

22、計(jì)算機(jī)仿真（Computer Simulation）

23、信號(hào)分析與處理（Signal Analyzing and Processing）

24、集散控制系統(tǒng)（Distributed Control System）

25、樓宇自動(dòng)化（Building Automation）

26、機(jī)器人學(xué)（Robotics）

三、45：four fifths

0.025：zero point zero two five

38.49：thirty-eight point four nine

2%：two per cent

52：the second power of five ；five to the power two

x：the square root of x

6?107：six times the seventh power of ten

?：plus； positive

?：minus； negative

?：Multiplied by； times

?；/：divided by

?：is equal to； equals

()：round brackets； parentheses

i；j：imaginary unit

a!：factorial a

sinx：sine of x

arcsinx：arc sine of x

?：the product of the terms indicated ?：the sum of the terms indicated

b'：b prime

b''：b second prime

b2：b sub two

bm''：b second prime sub m

dydx：the first derivative of y with respect to x dydx：the second derivative of y with respect to x 22

?b

a：Integral between limits a and b

x??：x approaches to infinity

a?b?c：a plus b is equal to c a?b?c：a minus b equals c

s?vt：s equals v multiplied by t v?st：v equals s divided by t

(a?b?c?d)e?f ：a plus b minus c multiplied byd , all divided by e equals f CR?G(1?GH)：C over R equals G divided by the sum of one plus H times G

第四篇：會(huì)計(jì)專業(yè)英語(yǔ)簡(jiǎn)歷

會(huì)計(jì)專業(yè)畢業(yè)生的英文簡(jiǎn)歷模板

會(huì)計(jì)是當(dāng)前最為熱門的專業(yè)之一，這個(gè)行業(yè)也是最為賺錢的職業(yè)之一。不過(guò)很多剛剛畢業(yè)的畢業(yè)生，還是不清楚會(huì)計(jì)英語(yǔ)簡(jiǎn)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(huì)計(jì)專業(yè)英語(yǔ)簡(jiǎn)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(chǎng)-office.icxo.com】

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第五篇：會(huì)計(jì)專業(yè)英語(yǔ)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(huì)計(jì)是計(jì)量企業(yè)經(jīng)濟(jì)活動(dòng)，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(cái)務(wù)報(bào)表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

3、會(huì)計(jì)假設(shè)有：會(huì)計(jì)主體假設(shè)；持續(xù)經(jīng)營(yíng)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(jià)值的財(cái)產(chǎn)。

5、賬戶由三個(gè)部分組成：賬戶名稱和賬號(hào)，借方，貸方。

6、會(huì)計(jì)循環(huán)是企業(yè)為編制特定時(shí)期財(cái)務(wù)報(bào)表而必須經(jīng)過(guò)的全過(guò)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(jià)值在規(guī)定標(biāo)準(zhǔn)以上，在使用過(guò)程中保持原來(lái)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(cái)務(wù)狀況的報(bào)表。

10、利用流動(dòng)資產(chǎn)和流動(dòng)負(fù)債數(shù)據(jù)計(jì)算的最常見的比率是流動(dòng)比率，即流動(dòng)資產(chǎn)除以流動(dòng)負(fù)債。

11、會(huì)計(jì)可以分為財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)。

12、基本的財(cái)務(wù)報(bào)表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

13、會(huì)計(jì)假設(shè)有：會(huì)計(jì)主體假設(shè)；持續(xù)經(jīng)營(yíng)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(gè)部分組成：賬戶名稱和賬號(hào)，借方，貸方。

16、會(huì)計(jì)循環(huán)是企業(yè)為編制特定時(shí)期財(cái)務(wù)報(bào)表而必須經(jīng)過(guò)的全過(guò)程。

17、流動(dòng)資產(chǎn)包括：現(xiàn)金、銀行存款、有價(jià)證券、應(yīng)收和預(yù)付款，存貨。

18、計(jì)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(zhǎng)期負(fù)債是指償還期在一年或者超過(guò)一年的一個(gè)營(yíng)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(yíng)成果及其分配情況的報(bào)表。

21、會(huì)計(jì)最基本的工具是會(huì)計(jì)等式。

22、基本的財(cái)務(wù)報(bào)表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

23、賬戶由三個(gè)部分組成：賬戶名稱和賬號(hào)，借方，貸方。

24、會(huì)計(jì)循環(huán)是企業(yè)為編制特定時(shí)期財(cái)務(wù)報(bào)表而必須經(jīng)過(guò)的全過(guò)程。

25、流動(dòng)資產(chǎn)是能在一年或長(zhǎng)于一年的一個(gè)營(yíng)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(zhǎng)期投資是不準(zhǔn)備在一年內(nèi)變現(xiàn)的投資。

28、計(jì)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