会计专业英语复习卷.docVIP

《会计专业英语》 课程复习卷 I. Translate the following Chinese words into English 1. 银行对账单 bank statement 2. 面值 par value 3. 直接转销法 Direct Write-off Method 4. 本票 promissory note? 5. 永续盘存制 perpetual inventory system 6. 通货膨胀 inflation 7. 实地盘点 physicalinventory 8. 重置成本 replacement cost 9. 原材料 raw material 10. 注册会计师certified public accountant (CPA)? 11. 成本会计 cost accounting? 12. 内部控制?internal controls ? 13. 所得税 income tax? 14. 会计要素accounting elements 15. 会计主体 accounting subject 16. 货币计量monetary measurement 17. 会计分录 accounting entry 18. 分类账ledger 19. 复式记账法 dowble-entry bookkeeping system 20. 个别辨认法 ?the?specific?identification?method 21. 利润表 the?profit?statement2. 营业收入Revenue3. 销售费用 selling expenses?4. 管理费用 expenses 25. 合并报表?consolidated statements?; 26. 银行存款调节表bank reconciliation?7. 支票 check8. 汇款单cash remittance note9. 产成品finished product0. 实地盘存制physical inventory system? 31. 公共会计 ?public accounting?;2. 审计uditing 33. 税务筹划tax planning 34. 收入 income5. 持续经营 continuous operation?6. 重要性mportance;?significance7. 稳健性 ?robustness8. 会计等式 ?accounting formula9. 折旧费用 depreciation-changing percent age of cost less scrap method0. 资产负债表balance sheet;. Translate the following statements into Chinese (48%) 1. Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball. 会计原则是不一样的物理定律；他们不存在于自然界中，等待着被发现的人。相反，他们开发的人，在我们考虑财务报告的最重要的目标。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球规则。 2. Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the r