江财专业英语答案A

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1、授课课时:48适用对象：木科江西财经大学09-10第二学期期末考试参考答案与评分标准试卷代码：02593A课程名称：会计专业英语Question1:explainthefollowingkeytermsinEnglish.(3marksx5=15marks)1.Indentifiableintangibleassetsarethoseintangiblesthatcanbepurchasedorsoldseparatelyfromtheotherassetsofthecompany.2.Fairvalueistheamountfor

2、whichanassetcouldbeexchanged,oraliabilitysettled,betweenknowledgeable,willingpartiesinanarm"slengthtransaction3.Anassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterprise・・4.Accountingmaybedescribe

3、dastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofthatinformation..5.Anaccountingmethodthatrecordsfinancialeventsbasedoneconomicactivityratherfinancialactivity.Underaccrualaccountingrevenueis

4、recordedwhenitisearndandrealized,regardlessofwhenactualpaymentisreceived..Question2:namethefollowingkeytermsinChinese.仃markx10=10marks)1・Trialbalance试算平衡表2.Statementoffinancialposition资产负责表3.Adjustingentries调整分录4.Accumulateddepreciation累计折旧5.Amortisation摊销6.Bankstateme

5、nt银行对帐单7.Netrealisablevalue可变现净值8.Ordinaryannuity普通年金9.Cashdividend现金股利10.Carryingamount资产净值Question3:translatethefollowingsentencesandpassagesintoEnglish.(total10marks:2marksx5)1・accountantsrelyonfourfundamentalaccountingassumptionsinrecordingbusinesstransactions:(1)b

6、usinessentityconcept,(2)goingconcernconcept,(3)periodicityassumption,(4)stablemonetaryunitassumption2.Theobjectiveofgeneralpurposefinancialstatementsistoprovideinformationaboutthefinancialposition,financialperformaneeandcashflowsofanentitythatisusefultowiderangeofusers

7、inmakingeconomicdecisions..2.InternationalFinancialReportingStandards(IFRS)arestandardsadoptedbytheInternationalAccountingStandardsBoard(IASB)..3.Inventoriesshallbemeasuredatthelowerofcostandnetrealisablevalue・4.Revenueshallbemeasuredatthefairvalueoftheconsiderationrec

8、eivedorreceivableQuestion4:translatethefollowingsentencesandpassagesintoChinese,(totall5marks:5marksX3)1.存货成本应该包括所有购买