会计英语期末考试复习(qwq).docVIP

会计英语期末考试复习（unit1unit8） 词汇（英翻中）20*1’=20’（主要复习期中考试的词汇题及每个单元的词汇表） 连线20*1’=20’（主要复习每个单元课后习题中的连线题） 翻译（英翻中）5*6’=30’（复习范围见后面材料） 会计分录 15’（主要复习期中考试的分录题） 制表 15’（主要复习资产负债表和现金流量表，见课本43页和53页） 翻译复习： 1. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”. （page 3） 会计信息主要提供给每家公司的所有者、管理者和投资者及其他用户以有助于决策过程。因此，会计也被称为“商业语言”。 2. Assets are properties that are owned and have monetary value; for instance, cash, inventory, buildings, equipments. Liabilities are amounts owed to outsiders, such as notes payable, accounts payable, bonds payable. （page 16） 资产是所拥有并有货币价值的财产；比如，现金、存货、建筑物、设备。负债是欠外界人士的金额，比如应付票据、应付账款、应付债券。 3. Intangible assets are nonphysical assets that confer on their owners long-term rights, privileges, or competitive advantages, including patents, copyrights, licenses and trademarks. （page 25） 无形资产是没有物质形态的资产，它赋予所有者长期的权利、优先权、或竞争优势，包括专利权、著作权、许可权、商标权。 4. These financial statements are very concise, summarizing in three or four pages the activities of a business for a specified period of time, such as a month, a quarter or a year. （page 38） 这些财务报告非常简洁，用3或4页纸汇总公司在某一特殊时期的商业活动，比如一个月、一个季度或一年。 5. Although the amount of profit generated is of particular interest to owners of the business, other groups such as managers, employees and suppliers will also have an interest in the profit-making ability of the business. （page 47） 尽管产生财富的数量对企业所有者有着特殊的意义，其他的团体如经理层，员工和供应商们同样对于企业的赢利能力非常关注。 6. Cash flow statements did not appear in the annual report to stockholders and other outsiders until recently; they are prepared only for internal use by management. （page 53） 现金流量表一般不出现在给股东和其他外界人士的年度报告里，编制现金流量表仅是为管理部门内部使用。 7. Another point to note about the form of a balance sheet is that cash is always the first asset listed; it is followed by receivables, supplies and any other assets that will soon be converted into cash