江财会计专业英语A卷.docVIP

江西财经大学 10－11第一学期期末考试试卷 试卷代码：02593A 授课课时：48 考试用时：110分钟 课程名称：会计专业英语 适用对象：本科 试卷命题人：左贯中 试卷审核人：陈丹 Question 1: explain the following key terms in English. (3marks×5=15marks) Identifiable intangible assets Fair value Asset Accounting Accrual basis accounting Question2:? name the following key terms in Chinese. (1mark?0=10marks) 1. Trial balance 2. Statement of financial position 3. Adjusting entries 4. Accumulated depreciation 5. Amortisation 6. Bank statement 7. Net re