第一篇：會計專業英語B卷

江西財經大學

10－11】

2.When the above indicators are mixed and the functional currency is not obvious,management uses its judgement to determine the functional currency that most faithfully repesents the economic effets of the underlying transactions, events and conditions..3.In accrual accounting, the impact of events on assets and equities is recognized on the

accounting records in the time periods when services are rendered of utilized instead of when cash is received or disbursed.That is, revenue is recognized as it is earned, and expenses are recognized as they are incurred—not when cash changes hands.If the cash basis of accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.Question5: Record those transactions below:(total20marks:2marks×10)

a)Jim begins business with $40,000 cash

b)He also contributes a car valued at $30,000

c)He buys office furniture from Wherehouse to the value at $10,000

d)He borrows $15,000 from AAA Finance

e)He pays $5,000 owing to Wherehouse

f)On 1 October 2005, an annual insurance premium of $600 was paid.Prepare the entry at the end of the financial year at 31th December.g)The company has reveived two months rent in advance on a shop they lease out.Current monthly rental is $500

h)$4000 has been paid to cover advertising from January to June of 2002.prepare the entry at the end of the financial year at 31th March.i)Commission was owing to the company on some sales made in March.The sales involved amounted to $10,000 and the commission was due at 12% on sales.j)Accounts owing at balance date were for:

Wage$500

Electricity$100

Vehicle Repairs$150

Question6: Write about the following topic:(total30marks)

Accounting and business performance

Write at least 400 words.【】

第二篇：會計專業英語

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：《會計專業英語》期末試題(A卷)答案

2001會計專業英語試題答案

1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities

(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中兩個debit合計1分

(1)(two).(debit).(debit).(equal).(2)(adjusting).(assign).(end).(prior)(3)(liquid).(that).(at)

3.題一10分，第一小段6分，第二小段4分。題二8分

(1)Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles.These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations.In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.(2)Auditors do not guarantee the accuracy of financial statements;they express only their expert opinion as to the fairness of the statements.However, CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.4.每小題6分，每小題包括三小句，每小句2分。

(1)會計原則不象自然法則，從性質上來說不是等待人們去發現，而是我們考慮財務報告的最重要目標后據此由人制定的。在很多方面公認會計準則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規則。

(2)會計師制定了一些會計程序，據此將現金收支分配于一定期間，以某種方式確定出收

益，該收益代表這個企業特定期間的經濟成果。收益概念應用于現實生活涉及許多的抉擇

和判斷。

5.每小題選對1分

（1）C，（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B

6.（1）全對4分，（2）全對5分，（3）全對6分

(1)Debit: cash 636000Credit: Bonds payable 600000Premium on bonds payable 36000

(2)Debit: Interest Expenses 28302Premium on bonds payable 198Credit: Cash 28500

(3)Debit: Interest Expenses 14137Premium on bonds payable 113Credit: Interest payable 14250

7.共6個調整數據，做對一個2分，合計數對2分，計14分。

Cash flows from operating activities:

Net income …………………………………………………………… $260000

Adjustment for non cash revenue and expenses:

Added(less): depreciation ………………………..$90000

Loss on sale of machinery ………..$2400

Patent amortization ……………...$14800

Amortization of premium on bond ….($4600)$102600

Working capital changes:

Accounts receivable increase ……..($2000)

Accounts payable increase …………$8400 $6400

Cash flows from operating activities ………………………………$369000

8.項目1和項目3正確表述各4分，項目2正確表述3分。

Item 1: This item is a prepaid expenses and not properly recorded.Half of this expenses should be charged to the repair and maintenance account in the current year, half of this expenses should be deferred to next year.Item 2: This item is properly charged the account, because that is for regulative repairs.Item 3: This item is not properly charged, because this expenditure is for increasing the efficiency of production and should be capitalized.

第四篇：會計專業英語簡歷

會計專業畢業生的英文簡歷模板

會計是當前最為熱門的專業之一，這個行業也是最為賺錢的職業之一。不過很多剛剛畢業的畢業生，還是不清楚會計英語簡歷的寫作規范是怎樣的。[本文由114大學生網——大學生的百事通 收集整理]

會計專業英語簡歷模板

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.【經理人職場-office.icxo.com】

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第五篇：會計專業英語復習資料

《會計專業英語》復習資料

一、短語中英互譯

1、會計分錄

2、投資活動

3、后進先出法

4、客觀性原則

5、注冊會計師

6、權責發生制

7、累計折舊

8、資產負債表

9、經營決策

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、經濟業務描述題

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.業主權益被定義為資產總額對負債總額的超出額，這一余額代表業主在企業中的權益的賬面價值。公司的業主權益通常稱為資本、股東權益、股東資產凈值、股東投資。

2、債務可分為流動負債和長期負債。流動負債是將在一年或一個會計期間后償還的債務，而長期負債是在一年或一年以上多個會計期間后償還的債務，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、無形資產是那些對企業有用但沒有實物形態的長期資產。無形資產由于法律授予這類資產的所有者以某種權利和特權而與其他資產一樣具有價值。無形資產按取得時所花的成本入帳，并且在整個有效期內逐期攤銷轉入費用帳。