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ID:49872532
大小:42.50 KB
页数:6页
时间:2020-03-05
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1、会计专业英语复习资料一、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发生制7、累计折旧8、资产负债表9、经营决策10、银行存款11、到期日12、历史成本13、sourcedocument14、nominalrate15、creditsale16、sum-of-years-digitsmethod17、economicentityassumption18、financialposition19、fixedassets20、publichearing21、incomestatement22、salesdiscount23、valueaddedtax24、
2、trademark25、bankoverdraft二、从下列选项中选出最佳答案1、Generally,revenueisrecordedbyabusinessenterpriseatapointwhen:()A、ManagementdecidesitisappropriatetodosoA、TheproductisavailableforsaletoconsumersB、AnexchangehastakenplaceandtheearningprocessisvirtuallycompleteC、Anorderformerchandisehasbeenreceived2、Whyarecert
3、aincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods?()A、ToreducetheincometaxliabilityB、ToaidmanagementinmakingbusinessdecisionsC、TomatchthecostsofproductionwithrevenueasearnedD、Toadheretotheaccountingconceptofconservatism3、Whataccountingprincipleorconceptjust
4、ifiestheuseofaccrualsanddeferrals?()A、GoingconcernB、MaterialityC、ConsistencyD、Stablemonetaryunit4、Anaccruedexpensecanbestbedescribedasanamount()A、PaidandcurrentlymatchedwithrevenueB、PaidandnotcurrentlymatchedwithrevenueC、NotpaidandnotcurrentlymatchedwithrevenueD、Notpaidandcurrentlymatchedwithrevenu
5、e5、Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof()A、BusinessentityB、ConsistencyC、GoingconcernD、Substanceoverform6、Inpreparingabankreconciliation,theamountofchecksoutstandingwouldbe:()A、addedtothebankbalanceaccordingtothebankstatement.B、deductedf
6、romthebankbalanceaccordingtothebankstatement.C、addedtothecashbalanceaccordingtothedepositor’srecords.D、deductedfromthecashbalanceaccordingtothedepositor’srecords.7、Journalentriesbasedonthebankreconciliationarerequiredfor:()A、additionstothecashbalanceaccordingtothedepositor’srecords.B、deductionsfrom
7、thecashbalanceaccordingtothedepositor’srecords.C、BothAandBD、NeitherAnorB8、Apettycashfundis:()A、usedtopayrelativelysmallamounts。A、establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmall
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