财务常用英语.pptVIP

Revision Exam Structure Question 1: Translate the following terms into English (15 Marks) 一到十课课后单词 财务状况 Financial Position 债权人 Creditor 资金 Fund 财务报告 Financial Report 管理会计 Management Accounting 财务会计 Financial Accounting 成本会计 Cost Accounting 资产负债表 Balance Sheet 收益表 Income Statement 资产 Asset 负债 Liability 应收账款 Account Receivable 累计折旧 Accumulated Depreciation 无形资产 Intangible Asset 商誉 Goodwill 留存收益 Retained Earnings 收入 Revenue 费用 Expense 销货成本 Cost of Goods Sold 折旧费 Depreciation Cost 营业费用 Operating Expense 分类账 Ledger 借记 Debit 贷记 Credit 日记账 Journal 赊账条件 Credit Terms 运费预付 Freight Prepaid 货到收运费 Freight Collect 目的地交货 F.O.B Destination 发运地交货 F.O.B Shipping Point 调整程序 Adjusting Procedure 试算平衡表 Trial Balance 应计费用 Accrued Expense 财务年度 Fiscal Year 结账程序 Closing Procedure 暂时性账户 Temporary Account 转回分录 Reversing Entry Exam Structure Question 2: Translate the following paragraphs into Chinese. ( 30 Marks) 一到十课课文 Exam Structure One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial position and the results of its operations to its interested users. These users include managers, stockholders, banks and other creditors, governmental agencies, investment advisors, and the general public. Exam Structure Liabilities, or creditors’ equity, are the obligations, or debts, that the firm must pay in money or service at some time in the future. They therefore represent creditors’ claim on an organization’s assets and are listed in the order that they come due. Current liabilities are those obligations that require to pay within the normal operating cycle or one year, whichever is longer, by the use of existing current assets or the creation of the other current liabilities. Exam Structure Question 3: Multiple choice questions (15 Marks) 1. Which sequence correctly summarizes the accounting process? a. Journalize transactions, post to the accounts, prepare a trial b