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1、会计专业英语复习资料一、短语中英互译1、 会计分录2、 投资活动3、 后进先出法4、 客观性原则5、 注册会计师6、 权责发生制7、 累计折旧8、 资产负债表9、 经营决策10、银行存款11、到期日12、历史成本13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount
2、23、value added tax24、trade mark25、bank overdraft二、从下列选项中选出最佳答案1、 Generally，revenue is recorded by a business enterprise at a point when ：( )A、 Management decides it is appropriate to do soB、 The product is available for sale to consumersC、 An exchange has taken place and the earning process is virtu
3、ally complete D、 An order for merchandise has been received 2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( )A、 To reduce the income tax liabilityB、 To aid management in making business decisions C、 To match the costs of produc
4、tion with revenue as earned D、 To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？( )A、 Going concern B、 Materiality C、 Consistency D、 Stable monetary unit4、An accrued expense can best be described as an amount ( )A、
5、Paid and currently matched with revenueB、 Paid and not currently matched with revenueC、 Not paid and not currently matched with revenueD、 Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept o
6、f ( )A、 Business entityB、 ConsistencyC、 Going concernD、 Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )A、 added to the bank balance according to the bank statement.B、 deducted from the bank balance according to the bank statement.C、 added to the
7、cash balance according to the depositors records.D、 deducted from the cash balance according to the depositors records.7、Journal entries based on the bank reconciliation are required for：( )A、 additions to the cash balance according to the depositors records.B、 deductions from the cash balance accor
8、ding to the depositors records.C、 Both A and BD、 Neither A nor B8、A petty cash fund is ：( )A、 used to pay relatively small amounts。B、 established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。C、 reimbursed when the amount of money in the fun
9、d is reduced to predetermined minimum amount。D、 all of the above。9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what
10、amount should these securities be reported in the current assets section of the corporations balance sheet? ( )A、$350,000 B、$320,000 C、$300,000 D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？( )A、Current assets B、P
11、lant assets C、Investments D、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :A. overstatement of cost of merchandise sold for the year by $7,500B. understatement of gross profit for the year by $7,500C. overstatement of net inco
12、me for the year by $7,500D. understatement of net income for the year by $7,50012.The inventory system employing accounting records that continuously disclose the amount of inventory is called: ( )A.periodic B.perpetual C.physical D.retail13.The inventory costing method that is based on the assumpti
13、on that costs should be charged against revenue in the order in which they were incurred is: ( )A.FIFO B.LIFO C.average cost D.perpetual inventory14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is : ( )A.
14、FIFO B.LIFO C.average D.periodic15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays brokers commissions of $50,the amount debited to Investment in X Company Bonds may be: ( )A.$100,000 B.$101,050 C.$103,000 D.none of the above16.The owners equity in a
15、 corporation is commonly called: ( )A.capital B.stockholders equity C.shareholders investment D.all of the above17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the : ( )A. current assets section B.long-term liabilities section C.stockholders equity section D.none of the above 18.Paid-in capital for a corporation may originate from which of the following sources? ( )A. Real estate donated to the corporation B. Redemption of the corporations
