实用会计英语（第2版）教学课件作者郭梅郭丽芳主编会计英语试题1课件.docVIP

Examination for Practical Accounting English (I) Part I Words and phrases translation Section I: Translate the following Chinese into English (13*1’=13’)?? 收入: 净销售额 利息收益 投资收入 总收入 费用 销货成本 销售费用 管理和总务费用 利息费用 所得税 总费用 净收益 ? Section II: Translate following English into Chinese (20’=20’) Cash Short-tern Investment Notes Receivable Accounts Receivable Allowance for Bad Debts Others Receivables Inventories Plant Assets Accumulated Depreciation Intangible Assets Short-term Loans Notes Payable Accounts Payable Accrued Payroll Taxes Payable EBIT Long-term Loans Bonds Payable Paid-in Capital Retained Earnings Part II Sentences translation (5*3’=15’) 1．Accounts receivables are defined as the kind of accounts used to record the claims on customers due from the sale of commodities and services, which are generally expected to be converted into cash in the regular course of business.2．Long-term liabilities are company obligations that extend beyond the current year or alternatively, beyond the current operating cycle, including long-term loans payable, bonds payable, long-term accounts payable, etc. 3．A balance sheet is a snapshot of a business financial condition at a specific moment in time, usually at the close of an accounting period. 4．An income statement, known as a profit and loss statement, is a summary of a company’ s profit or loss during any one given period of time, such as a month, three months, or one year. 5．The statement of cash flow is used to analyze the cash and cash equivalents inflows and outflows during a designated time period. Part III Decide whether the statements are true or false. Write “T” for “True” and “F” for “False” (10*1’=10’) ( ) 1. Accounting is another word for bookkeeping. ( ) 2. Accounting provides financial information that is only useful to a business management. ( ) 3. Liabilities are things owned by a business