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1、【第 1 页 共 6 页】Question2: name the following key terms in Chinese. (1mark10=10marks) 1. Asset accounts 资产类帐户 2. Cash flow statement 现金流量表 3. Cash balance 现金余额 4. Cash equivalents 现金等价物 5. Endorsement 背书 6. Bank statement 银行对帐单 7. Cash receipt 现金收据 8. Allowance method 备抵法 9. Check stubs 支票存根 10. Direct
2、 write off method 直接核销法 Question3: translate the following sentences and passages into English. (total10marks:2marks5) 1.现金流量表应当分别经营活动、投资活动和筹资活动列报现金流量。 2.基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表 3.财务报表项目在报告中期作了调整或者修订的，上年度比较财务报表项目有关金额应当按照本年度 中期财务报表的要求重新分类，并在附注中说明重新分类的原因及其内容，无法重新分类的，应当 在附注中说明不能重新分
3、类的原因。 4.会计处理方法前后各期应当一致，不得随意变更. 5.交易中所产生的收益一般是按照会计主体和资产购买或使用双方的协议决定的. 1.Cash flows statements shall be reported for operating activities, investing activities and financing activities, respectively. 2.The primary financial statements are the (1) balance sheet, (2) income statement (3) statement of ca
4、sh flows and (4) statement of changes in financial position. 3.Where any adjustment or revision is made to the items of the financial statements in an interim report, the relevant amounts of the items in the comparative financial statements for the prior year shall be re-classified according to the
5、requirements of the interim financial statements for the current year, and the reasons and contents of the reclassification shall be explained in the notes. If the reclassification is impracticable, the reasons shall be given in the notes。 4.Accounting methods used shall be consistent from one perio
6、d to the other and shall not be arbitraril y changed. 5.The amount of revenue arising on a transaction is usually determined by agreement between the entity and the buyer or user of the asset. Question4: translate the following sentences and passages into Chinese. (total15marks:5marks3) 1.Users of f
7、inancial reports include investors, creditors, government and its relevant departments as well as the public. 2.Development is the application of research finding or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, syste
8、ms or services before the start of commercial production or use. 3.Two types of events can be identified: Those that provide evidence of conditions that existed at the balance sheet date (adjusting events after the balance sheet date); and Those that are indicative of conditions that arose after the
9、 balance sheet date (non-adjusting events after the balance sheet date). 1.财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众。.【第 2 页 共 6 页】2.开发是指在进行商业性的生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出 新的或具有实质性改进的材料，装置，产品，工艺，系统或服务。 3两种情况将被区分： 对资产负债表日已经存在的情况提供了新的或进一步证据的事项（资产负债表日后调整事项 ）和 资产负债表日后发生的情况的事项（资产负债表日后非非调整事项）Question2: name t
10、he following key terms in Chinese. (1mark10=10marks) 1. Contingent liablity 或有负债 2. Statement of financial performance 损益表 3. Presentation currency 报表货币 4. FIFO 先进先出法 5. Insufficient funds check 空头支票 6. Intangible asset 无形资产 7. Notes payable 应负票据 8. Double entry accounting 复式记帐 9. Voucher 凭单 10. Pre
11、sent value 现值 Question3: translate the following sentences and passages into English. (total10marks:2marks5) 6.财务报表应清楚的定义并与其它披露的信息区分开 The financial statements shall be identified clearly and distinguished from other information in the same published document. 7.在资产负债表日，公允价值是以外币计算的非货币性项目应按照公允价值被确认当天的
12、汇率进行转 换。 At each balance sheet date，non-monetary items that are measured at fair value in a foreign currency shall be translated using the exchange rates at the date when the fair value was determined 8.负债和所有者权益的增加记录在贷方，负债和所有者权益的减少记录在借方。 Increases in liabilities and owners equity are recorded by cre
13、dits and decreasesin liabilities and owners equity are recorded by debits. . 9.现金流量表应当分别经营活动、投资活动和筹资活动列报现金流量. Cash flows statements shall be reported for operating activities, investing activities and financing activities, respectively. 10. 资产的增加记录在借方，资产的减少记录在贷方. Increases in assets are recorded in
14、the debit side of the account and decreases in assets are recorded i n the credit side. Question4: translate the following sentences and passages into Chinese. (total15marks:5marks3) 4.Ownership in a corporation is evidenced by a stock certificate. This capital stock may be either common or preferre
15、d. 5.When the above indicators are mixed and the functional currency is not obvious, management uses its judgement to determine the functional currency that most faithfully repesents the economic effets of the underlying transactions, events and conditions. 6.In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered of utilized instead of when cash is received or disbursed. That is, revenue is recognized as it is earned, and expenses are recogn
