[会计专业英语复习资料.doc

《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 document 14、nominal rate 15、credit sale 16、sum-of-years-digits method 17、economic entity assumption 18、financial position 19、fixed assets 20、public hearing 21、income statement 22、sales discount 23、value added tax 24、trade mark 25、bank overdraft 二、从下列选项中选出最佳答案 Generally，revenue is recorded by a business enterprise at a point when ：( ) Management decides it is appropriate to do so The product is available for sale to consumers An exchange has taken place and the earning process is virtually complete An order for merchandise has been received 2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( ) To reduce the income tax liability To aid management in making business decisions To match the costs of production with revenue as earned To adhere to the accounting concept of conservatism 3、What accounting principle or concept justifies the use of accruals and deferrals？( ) Going concern Materiality Consistency Stable monetary unit 4、An accrued expense can best be described as an amount ( ) Paid and currently matched with revenue Paid and not currently matched with revenue Not paid and not currently matched with revenue Not paid and currently matched with revenue 5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( ) Business entity Consistency Going concern Substance over form 6、In preparing a bank reconciliation，the amount of checks outstanding would be：( ) added to the bank balance according to the bank statement. deducted from the bank balance according to the bank statement. added to the cash balance according to the depositor’s records. deducted from the ca