会计专业英语练习

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1、Ⅰ.Matchingeachofthefollowingstatementswithitsproperterm.1.Temporaryaccount()2.Workingpapers()3.Fiscalyear()4.Accrualaccounting()5.Posting6.Generalledger()7.Liquidity()8.Withdrawals()9.CPA()10.Transaction()11.Accountingcycle()12.Closingentries()13.Reversingentry()14.Account

2、ingequation()15.Doubleentryaccounting()16.Taccount()17.Chartofaccounts()18.Accountform()19.Businessentityconcept()20.Financialaccounting()A.Assetstakenfromthebusinessbytheownerforpersonaluse.B.Theannualaccountingperiodadoptedbyabusiness.C.ConvertibilitytocashD.Assets=liabi

3、lities+owner’sequity.E.Documentsthathelpaccountantsorganizetheirwork.F.Anconditionordirectlyaffectsitsresultsofaccountingeventorconditionthatdirectlychangesanentity’sfinancialoperation.G.Theideathatrevenuesarerecorded(recognized)whenearnedandthatexpensesarerecordedwhenincu

4、rred.H.Thebookthatcontainstheindividualaccount(orcontrolaccount),groupedaccordingtothefiveelementsoffinancialstatements.I.Transferringdatafromthejournaltotheledger.J.Anexpertaccountantlicensedbythestate.K.Theentriesthattransferthebalancesoftherevenue,expense,anddividendsac

5、countstotheretainedearningsaccount.L.Theoppositeofanadjustingentry,journalizedtofacilitateroutinebookkeepingentries.M.Theprocessthatbeginswithanalyzingandjournalizingtransactionsandendswiththepost-closingbalance.N.Thesimplestformofaccount.O.IncomestatementaccountsP.Asystem

6、ofaccountingforrecording.transactions,basedonrecordingincreasesanddecreasesinaccountssothatdebitsequalscredits.Q.AlistofaccountsintheledgerR.Thebranchofaccountingconcernedwithprovidingexternaluserswithfinancialinformationneededtomakedecisions.S.Anconceptofaccountingthatlim

7、itstheeconomicdataintheaccountingsystemtodatarelateddirectlytotheactivitiesofthebusiness.T.Theformofbalancesheetthatresemblesthebasicformatoftheaccountingequation,withassetsontheleftsideandtheliabilitiesandowner’sequitysectionsontherightside.Ⅱ、Multiplechoicequestions1.Apro

8、fit-makingbusinessthatisaseparatelegalentityandinwhichownershipisdividedintosharesofstock