高端会计人才财经英语考试题及答案.docxVIP

高端会计人才财经英语考试题及答案 I.Words and terms（20%） 1.bankruptcy 2.financial performance 3.debit 4.compound entry 5.accrual accounting 6.gross proceeds 7.marketable securities 8.operating expenses 9.cash flow 10.store credit 11.预付费用 12.累计折旧 13.试算平衡 14.资产负债表 15.业主提款账户 16.坏账准备账户 17.贴现利息 18.会计循环 19.股息 20.日记账 IT Fill in the blanks with proper words.(20%) 1、Accounting profession is sorteinto ,government accounting and . 2. , , ,management accounting and the three basic forms of business activities. 3. is considered as the heart of modern accounting. 4. Basically, the T account has three parts: , the debit and 5. Each source document should include at least three parts: the date, the and 6. After the transactions have been entered in the journal, they must be transferred to theand this process is called 7. The first step of the closing entries is the accounts are closed by transferring their balances to theaccount. 8. At the beginning of accounting period, the investment cost of marketable securities includes, taxes, and 9. The accounts that cant be collected are calledor IⅡⅢ. Write T(true) before the statements which are true and(F) which are false.(5%) 1.() The profits and losses in a partnership must be allocated equally by the partners. 2.() The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating. 3.() The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period. 4.() The collection of the credit sales will increase the balance of Accounts Receivable. 5.() The company can discount the promissory note to the bank or other financial units when it needs cash. V. Translate the following sentences (15%) 1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting. 2. The journal records transactions day by da