第一篇：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。

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：自動化專業英語-復習資料

自動化專業英語復習資料

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電感的電流隨時間的變化率。因此可得到：U?Ldidt，式中didt?電流變化率，安培秒； L?感應系數，享利。

2、三相供電的機械和控制設備與相同額定容量的單相供電的設備相比： 體積小，重量輕，效率高。除了三相系統提供的上述優點，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、第一個定律指出：在一般運算放大器電路中，可以假設輸入 端間的電壓為零，也就是說，U?U?。第二個定律

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

因此可設U??U??10?5，這是一個非常小、可以忽略的數，?U?。第二個定律來自于運算放大器的內部電路結構，此結構使得基本上沒有電流流入任何一個輸入端。

4、簡單地說，半導體是這樣一種物質，它能夠通過“摻雜”來產生多余的電子，又稱自由電子（N型）；或者產生“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體二極管，它具有我們描述過的工作特性。晶體管以類似的方式形成，就象帶有公共中間層、背靠背的兩個二極管，公共中間層是以對等的方式向兩個邊緣層滲入而得，因此中間層比兩個邊緣層或邊緣區要薄的多。PNP 或 NPN(圖 1-2B-1)。這兩種結構顯然是可行的。PNP或NPN被用于描述晶體管的兩個基本類型。因為晶體管包含兩個不同極性的區域（例如“P”區和“N”區），所以晶體管被叫作雙向器件，或雙向晶體管。

5、在十進制系統中，基數或底數為10，小數點左邊或右邊的每一個位都表示其權重增加或減少10的一次冪。在二進制系統中，底數為2，二進制小數點左邊或右邊的位具有的權重以2的冪次增加或減少。數字可被編碼為兩個電平的脈沖串，通常標為1或0，如圖1-3B-1所示。

6、二進制：1*2^5 + 0*2^4 + 1*2^3 + 0′*2^2 + 1*2^1 + 1*2^0 = 101011十進制： 32+0+8+0+2+1 =43。相反，在把十進制數43轉換為二進制形式的過程中，可使其連續被2除。每一次除后所得余數0或1即是二進制數的位數。十進制數43的轉化過程：等價于十進制數43的二進制數為101011。

7、十進制數24可被寫為八進制數30(3*8^1 +0*8^0)。八進制數字的二進制譯碼僅需要BCD表中三個最小的有效位，八進制數30的二進制譯碼為011 000。因為十進制數24用純二進制形式可寫為11000，用八進制譯碼形式可寫為011 000。

8、一個現代的電力系統由六個主要部分組成：（1）電站，（2）升壓變壓器（將發出來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），（5）配電線路，（6）降壓變壓器（將配電電壓降至用戶設備使用的電壓水平）。

9、這些互聯的電網是大型復雜系統，包括被不同組織操控的部分。這些系統可以節約開支，提高整體可靠性，但是也帶來了大范圍停電的風險。例如，2003年8月14日，美國和加拿大發生了歷史上最嚴重的停電事故。當時，這個區域-1-

61800兆瓦的電力供應中斷，五千萬人口受到影響。（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備，提出關于全國電網可靠性的問題。

10、CUP中央處理單元。計算機系統的核心是中央處理器單元（CPU）。一個典型的個人計算機系統的CPU有三部分：基本存儲部分，算術邏輯部分，控制部分。但是這三部分不是個人計算機獨有的，它們在所有型號的CPU中都能找到。

11、CAD是這樣的軟件，可以幫助工程師設計新產品、建筑、印刷線路板、橋梁和機場等土木工程；使他們從繪圖等繁瑣、累人和費時的工作中解脫出來。當工程師們著手設計時，他們要參考很多的有關結構、零件、材料和輔助材料的手冊以作為他們設計的選擇。CAD產品將以上內容的手冊放在一系列的軟件庫中，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、規格、形狀、顏色、制造商、價格等，所有這些都是工程設計所必須的。

12、CAM是工程師們用于分析產品和項目的軟件，它能給出制造或者構造產品或者項目的建議。表示產品形狀、尺寸、結構、組成和制造材料的數據、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備、技術參數（如，公差、加工精度）以及特殊處理過程等。

13、計算機化的通訊。在這一領域的進步始于60年代初，那時的問題是把偏僻地區的計算機終端聯入中央計算機。這一問題的解決辦法是以異步的、低速的線為基礎，或者按星形拓撲結構組成用專線聯絡每一臺終端機，或者以樹形拓撲結構用多端線聯接多臺終端機。到了60年代末，由于出現分布式資源共享網絡，這一領域向前邁進一大步。目的是把地理上分布各處的計算機和用戶互聯起來，使連接到網絡中的全部用戶都可共享在這些地點開發出來的硬件和軟件資源。這些網絡的最顯著的一個例子就是ARPANET，它是1969年開始實施的一個網絡。

二、1、電路理論（Theory of Circuit）

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

3、數字電子技術（Digital Electronics Technology）

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

5、電磁場（Electromagnetic Field）

6、電機與拖動（Electric Motor and Electric Drive）

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

8、自動控制理論（Automatic Control Theory）

9、現代控制理論（Modern Control Theory）

10、智能控制（Intelligent Control）

11、微機原理（Principal of Microcomputer）

12、計算機接口技術（Computer Interface Technology）

13、計算機控制技術（Computer Control Technology）

14、自動調節裝置（Automatic Regulators）

15、過程控制系統（Process Control System）

16、過程檢測及儀表（Process Measurement and Instrument）

17、單片機原理與應用（Principal and Application of Single-chip Computer）

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

19、現場總線技術（Field-bus Technology）

20、嵌入式系統（Embedded System）

21、供電技術（Power Supplying Technology）

22、計算機仿真（Computer Simulation）

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

24、集散控制系統（Distributed Control System）

25、樓宇自動化（Building Automation）

26、機器人學（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、會計是計量企業經濟活動，處理、加工信息，將結果與決策者交流的信息系統。

2、基本的財務報表有：資產負債表；損益表；現金流量表。

3、會計假設有：會計主體假設；持續經營假設；期間假設；幣值穩定假設。

4、資產是企業擁有的具有貨幣價值的財產。

5、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。

6、會計循環是企業為編制特定時期財務報表而必須經過的全過程。

7、應收款項包括應收賬款和應收票據。

8、固定資產是使用年限在一年以上，單位價值在規定標準以上，在使用過程中保持原來實物形態的資產。

9、資產負債表是反映企業在某一特定日期財務狀況的報表。

10、利用流動資產和流動負債數據計算的最常見的比率是流動比率，即流動資產除以流動負債。

11、會計可以分為財務會計和管理會計。

12、基本的財務報表有：資產負債表；損益表；現金流量表。

13、會計假設有：會計主體假設；持續經營假設；期間假設；幣值穩定假設。

14、資本是企業所有者的利益。

15、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。

16、會計循環是企業為編制特定時期財務報表而必須經過的全過程。

17、流動資產包括：現金、銀行存款、有價證券、應收和預付款，存貨。

18、計算折舊的四種基本方法：直線法、產量法、雙倍余額遞減法、年數總和法。

19、長期負債是指償還期在一年或者超過一年的一個營業周期以上的債務。

20、損益表是反映企業在一定期間的經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、基本的財務報表有：資產負債表；損益表；現金流量表。

23、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。

24、會計循環是企業為編制特定時期財務報表而必須經過的全過程。

25、流動資產是能在一年或長于一年的一個營業周期內變現、出售或消耗的資產。

26、應收款項包括應收賬款和應收票據。

27、長期投資是不準備在一年內變現的投資。

28、計算折舊的四種基本方法：直線法、產量法、雙倍余額遞減法、年數總和法。

三、單選題

A B B C E D B B C C E B E E D B D B E B