实用会计英语 教学课件 ppt 作者 郭梅 郭丽芳 会计英试题1 答案.docVIP

PAGE PAGE 3 《实用会计英语》期末考试题1答案 Part I Words and phrases translation Section I: Translate the following Chinese into English (13*1’=13’ 收入 Revenue 净销售额 Net sales 利息收益 Interest income 投资收入 Investment revenue 总收入 Total Revenues 费用 Expenses 销货成本 Cost of goods sold 销售费用 Selling expenses 管理和总务费用 General and administrative expenses 利息费用 Interest expenses 所得税 Income taxes 总费用 Total expenses 净收益 Net Income Section II: Translate following English into Chinese ((20*1’=20’ Cash 现金 Short-tern Investment 短期投资 Notes Receivable 应收票据 A