2015年会计英语期末试题.docVIP

山东经济学院 第 学期期末试题 会计学原理（Accounting） 试卷 (1) 题号 一 二 三 四 五 六 七 八 九 十 总分 得分 签字 注意事项：所有的答案都必须写在答题纸上，答在试卷上一律无效 Ⅰ、Translate The Following Terms Into Chinese . (20 points). 1. entity concept 2.depreciation 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.sole proprietorship 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . (20points). 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, owner’s equity, revenue, expense and profit (income). 5. The general journal (or journal) is a book of original entry that links the debits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order.