会计专业英语期末试题.docx

期期末测试题 Ⅰ、 Translate The Following Terms Into Chinese . 1. entity concept 主题概念 折旧 3. double entry system 5. stable monetary unit balance asset  report expense  control flow statement  basis fixed asset  accounting 15. current liability  control return and allowance  position sheet  write-off method Ⅱ、 Translate The Following Sentences Into Chinese . Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源， 一个是负债，另一个是所有者权益。 负债是由过去的交易或事件产生的实体的义务， 其结算可能导致未来资产或服务的转让或使用。 Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, owner’s equity, revenue, expense and profit (income). 会计要素是会计实践的基础分类。 它们是保护财务状况和实体经营的重要部分。在中国，我们有六个会计要素。它们是资产，负债，所有者权益，收入，费用和利润（收入） 。 5. The general journal (or journal) is a book of original entry that links the debits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order. 普通日记账（或日记账） 是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。 . Please find the best answers to the following questions. Which of the following statement is false? The partnership form of business organization protects the personal assets of the owner from creditors of the busin