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1、期期末测试题Ⅰ、TranslateTheFollowingTermsIntoChinese.1.entityconcept主题概念2.depreciation折旧3.doubleentrysystem4.inventories5.stablemonetaryunit6.openingbalance7.currentasset8.financialreport9.prepaidexpense10.internalcontrol11.cashflowstatement12.cashbasis13.tangiblefix
2、edasset14.managerialaccounting15.currentliability16.internalcontrol17.salesreturnandallowance18.financialposition19.balancesheet20.directwrite-offmethodⅡ、TranslateTheFollowingSentencesIntoChinese.1.Accountingisoftendescribedasaninformationsystem.Itisthesystemt
3、hatmeasuresbusinessactivities,processesintoreportsandcommunicatesthesefindingstodecisionmakers.2.Theprimaryusersoffinancialinformationareinvestorsandcreditors.Secondaryusersincludethepublic,governmentregulatoryagencies,employees,customers,suppliers,industrygro
4、ups,laborunions,othercompanies,andacademicresearchers.3.Therearetwosourcesofassets.Oneisliabilitiesandtheotherisowner’sequity.Liabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichmayresultinthetransferoruseofassetsorservic
5、esinthefuture.资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。4.Accountingelementsarebasicclassificationofaccountingpractices.Theyareessentialunitstopresentthefinancialpositionandoperatingresultofanentity.InChina,wehavesixgroupsofaccountingel
6、ements.Theyareassets,liabilities,owner’sequity,revenue,expenseandprofit(income).5Page5of5--会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重要部分。在中国，我们有六个会计要素。它们是资产，负债，所有者权益，收入，费用和利润（收入）。5.Thegeneraljournal(orjournal)isabookoforiginalentrythatlinksthedebitsandcreditsofindividual
7、transactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.普通日记账（或日记账）是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。Ⅲ.Pleasefindthebestanswerstothefollowingquestions.1.Whichofthefollowingstatementisfalse?a.Thepartnershipformofbusi
8、nessorganizationprotectsthepersonalassetsoftheownerfromcreditorsofthebusinessb.Aproprietorshiphasasingleownerc.Accountingistheinformationsystemthatmeasuresbusinessactivities,proces
