2023年-會(huì)計(jì)專業(yè)英語復(fù)習(xí)資料

會(huì)計(jì)專業(yè)英語復(fù)習(xí)資料一以及短語中英互譯1、會(huì)計(jì)分錄2、投資活動(dòng)3、后進(jìn)先出法4、客觀性原則5、注冊(cè)會(huì)計(jì)師6、權(quán)責(zé)發(fā)生制7、累計(jì)折舊8、資產(chǎn)負(fù)債表9、經(jīng)營決策10以及銀行存款11以及到期日12以及歷史成本以及sourcedocument以及nominalrate以及creditsale以及sum-of-years-digitsmethod以及economicentityassumption以及financialposition以及fixedassets以及publichearing以及incomestatement以及salesdiscount以及valueaddedtax以及trademark以及bankoverdraft二以及從下列選項(xiàng)中選出最佳答案1>Generally,revenueisrecordedbyabusinessenterpriseatapointwhen：()A>ManagementdecidesitisappropriatetodosoTheproductisavailableforsaletoconsumersAnexchangehastakenplaceandtheearningprocessisvirtuallycompleteAnorderformerchandisehasbeenreceived以及Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods?( )ToreducetheincometaxliabilityToaidmanagementinmakingbusinessdecisionsTomatchthecostsofproductionwithrevenueasearnedToadheretotheaccountingconceptofconservatism以及Whataccountingprincipleorconceptjustifiestheuseofaccrualsanddeferrals?( )GoingconcernMaterialityConsistencyD>Stablemonetaryunit以及Anaccruedexpensecanbestbedescribedasanamount( )PaidandcurrentlymatchedwithrevenuePaidandnotcurrentlymatchedwithrevenueNotpaidandnotcurrentlymatchedwithrevenueNotpaidandcurrentlymatchedwithrevenue以及Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof( )BusinessentityConsistencyGoingconcernD>Substanceoverform以及Inpreparingabankreconciliation,theamountofchecksoutstandingwou1dbe：( )addedtothebankbalanceaccordingtothebankstatement.deductedfromthebankbalanceaccordingtothebankstatement.addedtothecashbalanceaccordingtothedepositor'srecords.D>deductedfromthecashbalanceaccordingtothedepositor,srecords.以及Journalentriesbasedonthebankreconciliationarerequiredfor：()A、additionstothecashbalanceaccordingtothedepositor'srecords.B>deductionsfromthecashbalanceaccordingtothedepositor'srecords.BothAandBNeitherAnorB以及Apettycashfundis：()A、usedtopayrelativelysmallamountsoB、establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmallamountsaspecifiedperiodoC、reimbursedwhentheamountofmoneyinthefundisreducedtopredeterminedminimumamountoD>alloftheaboveo以及Acorporationhastwoequitysecurities,whichitholdsasatemporaryinvestment.IfsecurityAhasacostof$150,000andafairmarketvalueof$120,000,securityBhasacostof$200,000andafairmarketvalueof$150,000,atwhatamountshouldthesesecuritiesbereportedinthecurrentassetssectionofthecorporation,sbalancesheet?( )A以及$350,000 B以及$320,000C以及$300,000D以及$270,000以及Underwhatcaptionwouldaninvestmentinstockthatisholdasatemporaryinvestmentbereportedinthebalancesheet?( )A以及CurrentassetsB以及PlantassetsC以及InvestmentsD以及Noneoftheabove以及Ifthemerchandiseinventoryattheendoftheyearisoverstatedby$7,500theerrorwillcausean:overstatementofcostofmerchandisesoldfortheyearby$7,500understatementofgrossprofitfortheyearby$7,500overstatementofnetincomefortheyearby$7,500understatementofnetincomefortheyearby$7,500.Theinventorysystememployingaccountingrecordsthatcontinuouslydisclosetheamountofinventoryiscalled:( )A.periodicB.perpetualC.physicalD.retail.Theinventorycostingmethodthatisbasedontheassumptionthatcostsshouldbechargedagainstrevenueintheorderinwhichtheywereincurredis:()A.FIFOB.LIFOC.averagecostD.perpetualinventory.Ifmerchandiseinventoryisbeingvaluedatcostandthepricelevelisrising,themethodofcostingthatwillyieldthelargestnetincomeis:()A.FIFOB.LIFOC.averageD.periodicTOC\o"1-5"\h\z.Ifafirmpurchases$100,000ofbondsofXcompanyat101plusaccruedinterestof$2,000andpaysbroker,scommissionsof$50,theamountdebitedtoInvestmentinXCompanyBondsmaybe:( )A.$100,000B.$101,050 C.$103,000D.noneoftheabove.Theowner,sequityinacorporationiscommonlycalled:( )A.capitalB.stockholdersequityC.shareholders'investmentD.alloftheabove.Ifacorporationreacquiresitsownstock,thestockislistedonthebalancesheetinthe:( )A.currentassetssection B.long-termliabilitiessectionC?stockholders'equitysectionD.noneoftheabove.Paid-incapitalforacorporationmayoriginatefromwhichofthefollowingsources?( )RealestatedonatedtothecorporationRedemptionofthecorporation,sownstockSaleofthecorporation,streasurystockalloftheabove.Duringitsfirstyearofoperations,acorporationelectedtousethestraight-linemethodofdepreciationforfinancialreportingpurposesandthesum-of-the-years-digitsmethodindeterminingtaxableincome.Iftheincometaxrateis45%andtheamountofdepreciationexpenseis$60,000underthestraight-linemethodand$100,000underthesum-of-the-years-digitsmethod,whatistheamountofincometaxdeferredtofutureyears?( )A.$18,000B.$27,000 C.$45,000D.noneoftheaboveAnappropriationforplantexpansionwouldbereportedonthebalancesheetin:( )theplantassetssectionthelong-termliabilitiessectionthestockholders,equitysectionnoneoftheabove三.判斷題,正確的寫".錯(cuò)誤的寫“F"TOC\o"1-5"\h\zManypeoplehavechosenaccountingasaprofessionbecauseofitsmanydisadvantages.( )Accountingmaybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting. ( )Theaccountingequationis:Assets=Owners'equity.( )Theaccountingequationis:Assets=liabilities+Equities.( )Inaccounting,theleftsideiscalleddebit,abbreviated〃Cr〃，andtherightsideiscalledthecredit,abbreviated〃Dr〃.( )Thewords〃todebit"and〃tocredit"arethesame.( )Inordertoreflectthechangesoftheaccountingobjectivesclearly,weshoulddividethemintofourkindsAssets,liabilities,Owners，equityandLoss,etc.( )Mostbusinesshavemanysameaccounts.( )Therecordingvouchershouldbedividedintothreekinds一thereceipt,paymentandtransfervoucher.( )Vouchersofaccountingisincludingtheoriginalvoucher.( )四以及經(jīng)濟(jì)業(yè)務(wù)描述題OnJanuary1,theownerofAnn,sDeliveryServiceCompany,AnnMoe,invested$25,000cashtogetthebusinessstarted.OnJanuary3,thebusinesspurchasedofficeequipmentonaccountfor$1500.OnJanuary5,officesuppliesarepurchasedfor$450cash.OnJanuary10,thecompanypaid$700towardwhatwasowedonapreviousobligation.OnJanuary12,deliveryserviceswereperformedwhichresultedindeliveryfeesfor$500,whichwillbepaidintwoweeks.OnJanuary15,thebusinessborrows$4,000atthebank,givinga30daynote.OnJanuary17,theownerwithdrew$200cashforpersonaluse.OnJanuary20,deliveryservicesarerenderedfor$2,500cash..五以及段落中英互譯1.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額，這一余額代表業(yè)主在企業(yè)中的權(quán)益的賬面價(jià)值。公司的業(yè)主權(quán)益通常稱為資本以及股東權(quán)益以及股東資產(chǎn)凈值以及股東投資。2、債務(wù)可分為流動(dòng)負(fù)債和長期負(fù)債。流動(dòng)負(fù)債是將在一年或一個(gè)會(huì)計(jì)期間后償還的債務(wù)，而長期負(fù)債是在一年或一年以上多個(gè)會(huì)計(jì)期間后償還的債務(wù)，通常是二三年或更長。3、Accountingisdefinedbroadlyastheprocessofrecording,cl