对外经济贸易大学831会计学2001年考研真题附答案.docVIP

2001年对外经济贸易大学会计专业英语 1、 Give a brief explanation for the following terms(10%) (1) Journal entry (2) Going concern (3) Matching principle (4) Working capital (5) Revenue expenditure 2. Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%) (1) The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____) types of entries: 1: (_____) entries to one or more accounts and 2: credit entries to one or more accounts. In recording any transaction, the total dollar amount