会计专业英语期末试题).docx

期期末测试题

Ⅰ、TranslateTheFollowingTermsIntoChinese.

1.entityconcept主题概念 折旧

3.doubleentrysystem

5.stablemonetaryunit balanceasset report

expense control

flowstatement basisfixedasset accounting

15.currentliability controlreturnandallowance position

sheet write-offmethodⅡ、TranslateTheFollowingSentencesIntoChinese.

Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesintoreportsandcommunicatesthesefindingstodecisionmakers.

Theprimaryusersoffinancialinformationareinvestorsandcreditors. Secondary users include the public, governmentregulatoryagencies,employees,customers,suppliers,industrygroups,laborunions,othercompanies,andacademicresearchers.

Therearetwosourcesofassets.Oneisliabilitiesandtheotherisowner’sequity.Liabilitiesareobligationsofan

entityarisingfrompasttransactionsorevents,thesettlementofwhichmayresultinthetransferoruseofassetsorservicesinthefuture.

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。

Accountingelementsarebasicclassificationofaccountingpractices.Theyareessentialunitstopresentthefinancialpositionandoperatingresultofanentity.InChina,wehavesixgroupsofaccountingelements.Theyareassets,liabilities,owner’sequity,revenue,expenseandprofit(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）。

Thegeneraljournal(orjournal)isabookoforiginalentrythatlinksthedebitsandcreditsofindividualtransactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.

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。

Ⅲ.Pleasefindthebestanswerstothefollowingquestions.

Whichofthefollowingstatementisfalse

Thepartnershipformofbusinessorganizationprotectsthe

personalassetsoftheownerfromcreditorsofthebusiness

Aproprietorsh