考研会计专业英语试题

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1、★精品文档★考研会计专业英语试题1.Giveabriefexplanationforthefollowingterms(10%）(1)Journalentry(2)Goingconcern(3)Matchingprinciple(4)Workingcapital(5)Revenueexpenditure2.Pleasereadthefollowingpassagecarefullyandfillineachofthe11blankswithawordmostappropriatetothecontent(10%）(1)Thedouble-entrysystemofaccoun

2、tingtakesitsnamefromthefactthateverybusinesstransactionisrecordedby(____)typesofentries：1：(_____)entriestooneormoreaccountsand2creditentriestooneormoreaccounts.Inrecordinganytransaction,thetotaldollaramountofthe(______)entriesmust(_____)thetotaldollaramountofcreditentries.(2)Oftenatransacti

3、onaffectsrevenuesorexpensesoftwoormoredifferentperiods,inthesecases，an(_____)entriesareneededto(_____)toeach2016全新精品资料-全新公文范文-全程指导写作–独家原创14/14★精品文档★periodtheappropriateamountsofrevenuesandexpenses.Theseentriesareperformedatthe(_____)ofeachaccountingperiodbut(_____)topreparingthefinancialsta

4、tements.(3)Marketablesecuritiesarehighly(_____)investments,primarilyinsharestocksandbounds，(____)canbesold(_____)quotedmarketpricesinorganizedsecuritiesexchanges.3.TranslatethefollowingChinesestatementsintoEnglish(18%）(1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。纳税申报单则反映应

5、税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。(2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。4.TranslatethefollowingstatementsintoChinese(12%）(1)Accountingprinciplesarenotlikephysical2016全新精品资料-全新公文范文-全程指导写作–独家原创14/14★精品文档★laws；theydonotexistinnature,awaiti

6、ngdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.(2)Accountinghavedevisedprocedureswherebytheflow

7、sofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.5.Multiplechoicequestion