1、會(huì)計(jì)英語期末復(fù)習(xí)一、判斷題20題20分二、多項(xiàng)選擇題10題20分三、名詞解釋5題15分四、漢譯英20題20分五、會(huì)計(jì)實(shí)踐操作25分名詞解釋1、Accounting 會(huì)計(jì)P3Accounting is an information system that identifies, records, and com muni cates releva nt, reliable, and comparable in formati on about an orga ni zati on 'bus in ess activities that can be expressed in mon et

2、ary terms.2、Accrual Basis Accounting 權(quán)責(zé)發(fā)生制P183、Liability 負(fù)債P148Liabilities are defi ned as probable future sacrifices of econo mic ben efits arising from present obligations of a particular entity to transfer assets or provide services to other en tities in the future as a result of past tran sact i

3、ons or eve nts4、Capital Expenditure 資本性支出P29Capital expe nditure are expe nditures expected to yield ben efits bey ond the curre nt acco unting period, that is, have future cash flows , and thus should be added to the pla nt and equipme nt or capital asset acco unt.5、Matchi ng prin ciple 配比原那么P26Mat

4、chi ng refers to the tim ing of recog niti on of reve nues and expe nses in the in come stateme nt. Un der this con cept, all expe nses in curred in earning reve nue should be recog ni zed in the same period the reve nue is recog ni zed.6、 Substanee Over Form 實(shí)質(zhì)重于形式P3oSubsta nee over form requires t

5、hat tran sacti ons and other eve nts are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.漢譯英真實(shí)性和公允性truth and fairness收付實(shí)現(xiàn)制cash basis of acco unting持續(xù)經(jīng)營(yíng)假設(shè)going concern assumpti on謹(jǐn)慎性原貝Vcon servatism資本性支出capital expe nditures配比原貝 Vmat

6、chi ng prin ciple臨時(shí)性賬戶temporary acco unt經(jīng)營(yíng)成果operat ing results盈余公積 surplus reserve 未分配利潤(rùn)un distributed profit銀行對(duì)賬單bank stateme nt應(yīng)付票據(jù)no tes payable實(shí)質(zhì)重于形式 substa nee over form 貨幣計(jì)量假設(shè)mon etary un it assumpti on重要性原那么materiality可變現(xiàn)凈值net realizable value完工百分比法 perce ntage-of-completi on method 會(huì)計(jì)主體假設(shè)sep

7、arate en tity assumpti on交易與事項(xiàng)transactions and eve nts會(huì)計(jì)分期假設(shè) acco unting period assumpti on 會(huì)計(jì)循環(huán) acco un ti ng cycle多項(xiàng)選擇題1. 會(huì)計(jì)信息外部使用者有哪些？Suppliers, regulators, lawyers, brokers, the in vestors , le nders, non-executive directors2. 資產(chǎn)負(fù)債表的構(gòu)成工程資產(chǎn)，負(fù)債，所有者權(quán)益Assets, liabilities, owners'equity3. 現(xiàn)金流量表的構(gòu)

8、成工程經(jīng)營(yíng)，投資，籌資Operating, investing , financing activities4 所有者權(quán)益變動(dòng)表In vestors,capital reserve, surplus reserve,reta ined5. 應(yīng)收款項(xiàng)的分類Acco unts receivable, no tes receivable, other receivable6. 存貨的計(jì)價(jià)方法Specificide ntificati on,average cost, first-i nfirst-outpress shareholders /un distributedprofitfirst-out

9、,last-i n7. 制造業(yè)企業(yè)存貨的構(gòu)成Raw materials, good in process of manufacture, fini shed goods8. 固定資產(chǎn)折舊的方法sum-of-the-Straight-1 ine,un it-of-output,double-decli nin g-bala nee,year 'digits method9. 留存收益包括Surplus reserve, un distributed profit10. 與股利相關(guān)的三個(gè)重要日期Declarati on date, record date, payme nt date11.

10、 股利的形成Cash, property, promissory note to pay cash, stock判斷題1. Accountinginformationis not releva ntto the daily livesof com monpeople.沁1。會(huì)計(jì)信息不相關(guān)的普通百姓的日常生活。海acco untingin formati onnot in flue neeecono mic2. The concept of neutralitymeans that reportedshould be neutral in itsimpact and shoulddecisi o

11、ns. 沁2。中立的概念意味著報(bào)告會(huì)計(jì)信息應(yīng)該是中性，不應(yīng)該影響經(jīng)濟(jì)決策的影響。沁3. Understandability means that anyone should be able to understand thefinan cial stateme nts.沁3。 可理解性意味著任何人都應(yīng)該能夠理解財(cái)務(wù)報(bào)表。沁4. All details of transactionsmust be disclosed in the notes to thefinan cial stateme nts. 為4。 所有的細(xì)節(jié)事務(wù)必須在財(cái)務(wù)報(bào)表附注中披露。沁5. The purpose of prep

12、aring a balanee sheet is to determine the results ofoperati on of a bus in ess at the end of an acco unting period.沁5。編制資產(chǎn)負(fù)債表的目的是確定操作業(yè)務(wù)的結(jié)果在一個(gè)會(huì)計(jì)期間的結(jié)束。沁6. Payme nts for purchase of a machi ne represe nt a cash outflow of operat ingactivities. 為7. Subseque nteve ntsthat provide furtherin formati onofco

13、n diti onsexisti ng at year end should be disclosed in the no te.(7。后續(xù)事件，提供進(jìn)一步的信息年底應(yīng)該披露的現(xiàn)有條件。沁8. The recovery of a bad debt affectsboth bala neesheet acco unts andin come stateme nt acco un ts.( 沁&壞賬的復(fù)蘇影響損益表和資產(chǎn)負(fù)債表帳戶帳戶。沁affect9. Inventory is an item of assets and accountingfor inventoriesenterpri

14、se .(沁only the presentation of financial position of an9。庫存是一項(xiàng)資產(chǎn)，占庫存只影響一個(gè)企業(yè)財(cái)務(wù)狀況的陳述。沁10. Depreciation of plant assets means the decrease of market value of thesame assets.( 為10。固定資產(chǎn)折舊方法的減少同樣的資產(chǎn)的市場(chǎng)價(jià)值。(沁11. The entry to recorddepreciation(a debitDepreciationExpense and acredit to AccumulatedDepreciati

15、on)has no effect on assets orliabilities.( 為11。 進(jìn)入記錄折舊(借記折舊費(fèi)用和信用卡累計(jì)折舊)對(duì)資產(chǎn)或負(fù)債沒有影響。(沁12. When a control exists, the investor company should use equity method toacco unt for the in vestme nt.(泊12。 當(dāng)一個(gè)控制存在，投資者公司應(yīng)該使用權(quán)益法占投資。(沁13. Bonds are normally issued at its face value.(沁13。債券通常在其面值發(fā)行的債券。沁14. Reve nue

16、 causes a net in crease in owner 'equity.( 泊14。收入會(huì)導(dǎo)致凈增加所有者權(quán)益。(沁15. Cost of goods sold represents a cost, not an expense.(15。銷貨本錢是本錢,而不是一個(gè)費(fèi)用。沁16. The owner' house would be in eludedin the bala neesheet of theproprietorship owned by the same owner un der the assumpti on of bus in ess en tity.(

17、 沁16。業(yè)主的房子將被包括在資產(chǎn)負(fù)債表的所有權(quán)屬于同一個(gè)老板的假設(shè)下業(yè)務(wù)實(shí)體。(沁大題1.Chares Compa ny purchased a equipme nt in 30/6/2003 which cost is $1,200,000 ,The estimated useful life of equipme nt is 12 year. In 31/12/2021 ,as the developme nt of tech no logy,the compa ny sale the equipme nt at $300,000 .(lg nore Taxes)Require:(1)

18、Doing Jourmal entries at 30/6/2003 .(2) Calculate the amount of gain or loss in sales of equipment and do related en tries.(1) 30/6/2003Dr.Equipme nt1,200,000Cr.Cash at Ba nk 1,200,000(2) 31/12/2021Dr.Cash at Bank300,000Accumulated Depreciation1,050,000Cr.Equipme nt1,200,000Gain on sale of Equipme n

19、t150,000The compa ny gain $150,000 in sales of equipme nt.DateNo Of units Uni t costTotal cost1 Jul Begi nning Inven tory10 _ $10$100Purchases made in cunent period15 Sep Purchases12$111327 Dec Purchases15$12180Total purchases27312Goods available for sale37 -412Sales made in cunment period20 Sep Sal

20、es8(1)(3)12 Jan Sales10 (2)(4)Total cost of sales18(5)1930 June Ending Inven toryAssume from 1 Jul this year to 30 June n ext year as one acco unting period.If18 un its sold assume :-1 un it from begi nning inven tory-12 un its from 15 September purchase-5 un its from 7 December purchaseRequire : Use spesific identification method t