会计专业英语期末试题).pdf

会计专业英语期末试题 ) 期期末测试题 Ⅰ、Translate The Following Terms Into Chinese 、 1、 entity concept 主题概念 2、depreciation 折旧 3、 double entry system 4、inventories 5、 stable monetary unit 6、opening balance 7、current asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、 current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、direct write-off method Ⅱ、Translate The Following Sentences Into Chinese 、 1、 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、 3、 There are two sources of assets、 One is liabilities and the other is owner ’equitys 、 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， 一个就是负债， 另一个就是所有者权益。 负债就是由 过去得交易或事件产生得实体得义务， 其结算可能导致未来资产或服务 得转让或使用。 4、 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 ’