会计专业英语试题.doc

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1、会计专业英语试题%1.TranslatethefollowingphrasesintoEnglish.(30points)等价物/筹资活动/借据/有价债权证券/票据贴现收入/或有负债/毛利/可供销售商品的成本/结帐/虚假利润/运输成本/加速折旧法%1.Giveabriefexplanationforthefollowingterms(10%)(1)Journalentry(2)Goingconcern(3)Matchingprinciple(4)Workingcapital(5)Revenueexpe

2、nditure%1.Pleasereadthefollowingpassagecarefullyandfillineachofthe11blankswithawordmostappropriatetothecontent(10%)(1)Thedouble-entrysystemofaccountingtakesitsnamefromthefactthateverybusinesstransactionisrecordedby()typesofentries:1:()entriestooneormore

3、accountsand2:creditentriestooneormoreaccounts.Inrecordinganytransaction,thetotaldollaramountofthe()entriesmust()thetotaldollaramountofcreditentries.⑵Oftenatransactionaffectsrevenuesorexpensesoftwoormoredifferentperiods,inthesecases,an()entriesareneededt

4、o()toeachperiodtheappropriateamountsofrevenuesandexpenses.Theseentriesareperformedatthe()ofeachaccountingperiodbut()topreparingthefinancialstatements.(3)Marketablesecuritiesarehighly()investments,primarilyinsharestocksandbounds,()canbesold()quotedmarket

5、pricesinorganizedsecuritiesexchanges.P^.TranslatethefollowingpassagesintoChinese.(30points)(1)RevisionofEstimatedUsefulLivesWhatshouldbedoneif,afterafewyearsofusingaplantasset,managementdecidesthattheassetactuallyisgoingtolastforaconsiderablylongerorsho

6、rterperiodthanwasoriginallyestimated?Whenthissituationarises,arevisedestimateofusefullifeshouldbemadeandtheperiodicdepreciationexpensedecreasedorincreasedaccordingly.Theprocedureforcorrectingthedepreciationprogramistospreadtheremainingundepreciatedcosto

7、ftheassetovertheyearsofremainingusefullife.Thiscorrectionaffectsonlytheamountofdepreciationexpensethatwillberecordedinthecurrentandfutureperiods.Thefinancialstatementsofpastperiodsarenotrevisedtoreflectchangesintheestimatedusefullivesofdepreciableassets

8、.Toillustrate,assumethatacompanyacquiresa$10000assetwhichisestimatedtohavea10-yearusefullifeandnoresidualvalue.Underthestraight-linemethod,theannualdepreciationexpenseis$1000.Atendofthesixthyear,accumulateddepreciationamountsto$6