专业英语期末试卷.docVIP

ACCOUNTING ENGLISH Middle-of-term Test Papers PartⅠ.Translating the following terms 1、Notes to financial statements 2、Accounting elements 3、Variable costs 4、Economic entity 5、Depreciation expense 6、Deferred income taxes 7、Nominal accounts 8、ROA 9、LIFO 10、Work in process 11、现金收支 12、原材料 13、制造费用 14、相关性 15、持续经营 16、复式记账 17、优先股 18、预付费用 19、购货退回与折让 20、永续盘存制 PartⅡ.True or False 1、 The accounting process generates financial reports for both “internal ”and “external”users. 2、The balance sheet reflects the basic accounting equation and the means of financing the organizations assets. 3、The existence of