商英复习资料01317国际商务会计试题试题和答案2

国际商务会计试题2 Ⅰ Translate the following words into English. (20 points) 1. 解释，阐明_______________________ 2. 债权人_______________________ 3. （美）食品货店，杂货_______________________ 4. 保守，保守主义，谨慎性_______________________ 5. 摊销，分期偿付_______________________ 6. 契约，便宜货_______________________ 7. 忽略_______________________ 8. 处理，程序_______________________ 9. 文件，凭证_______________________ 10. 借方，借记_______________________ 11. 消耗_______________________ 12. 进退两难的局面，困难的选择_______________________ 13. 汇总_______________________ 14. 到期_______________________ 15. 证券_______________________ 16. 次要系统，子系统_______________________ 17. 周期性地，定时性地_______________________ 18. 加总的，总（合）计的_______________________ 19. （复）应收款项，应收账款_______________________ 20. 预付款，垫款_______________________ 21. 抵押，抵押权，抵押品_______________________ 22. 拒付，拒绝承兑_______________________ 23. 成本计算，成本计价_______________________ 24. 专利，专利权_______________________ 25. 商标，商标权_______________________ 26. 出租人，出租者_______________________ 27. 经纪人，经纪商，代理人_______________________ 28. 清算，清偿_______________________ 29. 法律纠纷，诉讼_______________________ 30. 补偿，奖酬_______________________ 31. 受恩惠，亏欠，债务_______________________ 32. 债券_______________________ 33. 赎回，重获，兑现_______________________ 34. 偿还，补偿，付报酬_______________________ 35. 本金_______________________ 36. 偿债性_______________________ 37. 局限性_______________________ 38. 保存，保持，守恒_______________________ 39. 立法，法规_______________________ 40. 备忘录_______________________ Ⅱ Translate the following phrases into Chinese. (20 points) 1. management accounting_______________________ 2. business entity concept_______________________ 3. objectivity principle_______________________ 4. delivery expense_______________________ 5. generally accepted accounting principles (GAAP) _______________________ 6. the Accounting and Auditing Committee _______________________ 7. accounting theory_______________________ 8. debit balance_______________________ 9. journal entry_______________________ 10. sales journal_______________________ 11. the balance sheet_______________________ 12. net income_______________________ 13. profit and loss statement_______________________ 14. cash payments_______________________ 15. deposit with a bank_______________________ 16. certificate of deposit_______________________ 17. bank statement_______________________ 18. cash on hand_______________________ 19. financial institution_______________________ 20. promissory notes _______________________ 21. face amount_______________________ 22. cost flow_______________________ 23. inventory on hand_______________________ 24. tangible operational assets_______________________ 25. installation cost_______________________ 26. intangible assets_______________________ 27. revenue from investment_______________________ 28. parent company_______________________ 29. subsidiary company_______________________ 30. loan notes_______________________ 31. retained earnings_______________________ 32. short-term liquidity_______________________ 33. annual reports_______________________ 34. solvency ratios_______________________ 35. rate of return on sales_______________________ 36. gross profit percentage_______________________ 37. inventory turnover_______________________ 38. debt ratio_______________________ 39. business practices_______________________ 40. information privacy practices_______________________ Ⅲ Decide whether the following sentences are true or false (write “T” for true and “F” for false before each sentence). (20 points) ____1. The accounting information is primarily supplied to owners, managers and other users to assist in decision-making process. ____2. Individuals can also make decisions based upon the data in accounting reports. ____3. Financial accountants must obey general accepted accounting principles in preparing reports. ____4. We need a well-defined body of accounting assumptions and principles. ____5. In all business firms, revenues and expenses may be measured either on cash basis and accrual basis. ____6. Accounting concepts and principles are laws of nature. ____7. Every business unit or enterprise is treated in accounting as a separate entity. ____8. For the most part, accounting principles are similar from country to country, but some important differences exist. ____9. Accounting cycle is an accounting procedure of recording transactions. ____10. Accountants record transactions in the company’s accounts. ____11. Many businesses maintain one types of journals. ____12. The adjusting entries occur after the journals have been posted, but before financial statements are prepared. ____13. The basic financial statements include the balance sheet, the income statement, and the statement of cash flows. ____14. All balance sheets contain the same basic information regardless of format. ____15. Investing activities include acquiring and selling long-term assets and securities held for long-term investment purposes. ____16. Among these items are certificates of deposit, bank overdrafts, postdated checks, IOUs, travel advances, and postage stamps. ____17. After reviewing expenditures, replenishment is also accomplished by issuing checks. ____18. On a balance sheet, cash, the most liquid asset, is listed first in the current asset section. ____19. Inventories are usually presented on the balance sheet immediately following receivables. ____20. These causative factors always impact on such assets during the periods in which the assets are being used to generate revenues. ____21. However, an intangible asset has no material or physical substance, as do tangible assets. ____22. The acquisition of intangible asset usually requires the expenditure of resources. ____23. Those not meeting these two tests are classified as long-term investments. ____24. If the bond investment was acquired at par (maturity value) the carrying value amount remains constant over the life of the investment. ____25. Theoretically, liabilities should be measured by the present value of the future outlay of cash required to liquidate them. ____26. Bonds are not the most important instruments by which corporations finance their long-term investment projects. ____27. Business income is generally subject to federal, state, and local income taxes. ____28. A corporation is a legal entity, having an existence separate and distinct from that of its owners. ____29. In American, corporations are affected by state and federal laws to a far greater extent than are incorporated businesses. ____30. Book value is not usually computed only for common stock. It is equal to the net assets represented by one share of stock. ____31. The increase in stockholders’ equity arising from profitable operations is called retained earnings. ____32. Creditors, however, expect to receive interest and the return of their loan principal. ____33. The quick radio or acid-test ratio is a more severe test of a company’s short-term debt-paying abilities. ____34. The stability rations are used to indicate the long-term solvency and stability of the company. ____35. The time-interested earned ratio (sometimes called the interest coverage ratio) is used to show the ability of company to meet its interest obligation. ____36. Business decisions are made in a world of uncertainty. As useful as ratios are, they have limitations. ____37. This includes management’s agreement about third-party arbitration to settle customer complaints. ____38. In the past, information system auditing has been used as a technical complement to financial auditing. ____39. In fact, until the 1980s, some organizations considered it possible to audit computers within specialized technical knowledge. ____40. In this phase, auditor started using the computer in their turn for typical audit tasks like project preparation, statistical sampling, reports, and other activities. Ⅳ Translate the following passages into Chinese. (20 points) 1. There are several types of accounting in practice. The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting. Financial accounting is concerned with reporting to external parties of an organization’s financial position and results of operation. Although such reports provide useful information for managers, they are more important reports for owners, creditors, governmental agencies, and the public. Management accounting (also called managerial accounting) mainly provides information to management officers of a corporation. It is related to the internal accounting functions of cost determination, planning, operational control and performance evaluation. The focus of management accounting is to provide managers with relevant and timely information and reports. Financial accountants must obey general accepted accounting principles in preparing reports. Management accountants usually consider the basic principle of gathering and reporting information that is useful to managers. ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ 2. The income statement is a financial statement that summarizes the results of a company’s operation by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss. It is also called earnings statement, statement of operations, and profit and loss statement. There are two common forms of income statement: the multiple-step income statement and the single-step income statement. The multiple-step income statement contains the series of steps in which costs and expenses are deducted from revenues. As a first step, the cost of goods sold is deducted from sales to produce an amount for gross profit. As a second step, operating expenses are subtracted from the gross profit to obtain operating income (or operating profit). As a final step, income tax expenses are subtracted to determine net income. The multiple-step income statement is shown in Exhibit 4-3. The single-step statement is another format of income statement which groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals. The single-step statement is shown in Exhibit 4-4. ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Ⅴ Translate the following passages into English. (20 points) 1. 会计被定义为一个信息系统，它向各种个体或团体提供关于一个组织或其他实体有关的经济活动的。会计又被称为“商业的语言”，因为它是以货币为主要计量单位来解释、记录、核算、分类、汇总、报告和描述经济活动的信息系统。会计信息主要是提供给企业的所有者、管理者以及其他使用者，以助其决策。 ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ 2.现金流量是反映某个企业在特定时期的现金收入和现金支出的。这里的现金不仅仅是我们通常意义上所说的纸币和硬币，还包括现金等价物。现金等价物是指具有极强流动性的短期投资，这些投资可以非常容易和迅速地转化为现金，通常是指到期日在3个月或3个月以内的投资。 ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ 国际商务会计试题2答案 Ⅰ Translate the following words into English. (20 points) 1. interpret 2. creditor 3. grocery 4. conservatism 5. amortization 6. bargain 7. omission 8. procedure 9. document 10. debit 11. expire 12. dilemma 13. summarize 14. maturity 15. securities 16. subsystem 17. periodically 18. aggregate 19. receivables 20. advances 21. pledge 22. dishonor 23. costing 24. patent 25. trademark 26. lessor 27. broker 28. liquidation 29. litigation 30. compensation 31. indebtedness 32. debenture 33. redemption 34. compensate 35. principal 36. solvency 37. limitation 38. conservation 39. legislation 40. memorandum Ⅱ Translate the following phrases into Chinese. (20 points) 1. 管理会计 2. 会计主体假设 3. 客观性原则 4. 运输费 5. 公认会计准则 6. 会计审计委员会 7. 会计理论 8. 借方余额 9. 日记账分录 10. 销售日记账 11. 资产负债表 12. 净收益 13. 损益表 14. 现金支出 15. 专用的银行存款 16. 存款单，存款折 17. 银行对账单 18. 库存现金 19. 金融机构 20. 本票，期票 21. 票面金额，面值 22. 成本流动 23. 库存存货 24. 有形经营资产、有形经营性资产 25. 安装成本，安装费 26. 无形资产 27. 投资收益，投资收入 28. 母公司 29. 子公司，附属公司 30. 贷款票据 31. 留存收益 32. 短期流动性 33. 年度报告 34. 偿债比率 35. 销售利润率 36. 毛利率 37. 存货周转率 38. 资产负债率 39. 业务规则 40. 信息保密规则 Ⅲ Decide whether the following sentences are true or false (write “T” for true and “F” for false before each sentence). (20 points) 1. T 2. T 3. T 4. T 5. F 6. F 7. T 8. T 9. T 10. F 11. F 12. T 13. T 14. T 15. T 16. T 17. T 18. T 19. T 20. T 21. T 22. T 23. T 24. T 25. T 26. F 27. T 28. T 29. T 30. F 31. T 32. T 33. T 34. T 35. T 36. T 37. T 38. T 39. F 40. T Ⅳ Translate the following passages into Chinese. (20 points) 1. 在实际工作中，会计有不同的具体分类。最常见的是两种是财务会计和管理会计，其他还包括成本会计、环境会计、税务会计、非营利组织会计和社会会计等。 财务会计涉及向外部各方报告一个组织的财务状况和经营成果。尽管这样的报告是向经理们提供有用的数据，但是它们对业主、债权人、政府机关和公从来说是更为重要的报告。管理会计主要是向企业的管理者提供信息，它与成本确认、计划、控制和业绩评价的内部会计功能有关。管理会计的重点在于向管理者提供相关和及时的信息与报告。财务会计师在编制报告时必须遵循公认会计准则。管理会计师主要考虑收集和报告对管理者有用的信息。 2. 利润表是汇总通过配比一定会计期间的收入与费用来反映企业在该时期的经营成果的财务报表。它反映净收益或净损失，它也被称作收益表、经营成果或损益表。 利润表有两种常用的；多步式利润表和单步式利润表。多步式利润表包含了一系列把费用从收入中扣除的步骤。第一步是把销售成本从销售收入中扣除从而得出毛利润；第二步是把经营费用从毛利润中扣除从而得出经营利润；最后一步是把所得税扣除得出净利润。表4-3是一个多步式利润表。单步式利润表是利润表的另外一种形式，它是把所有的收入项列示在一起，然后一次性地扣减所有的费用项，没有中间汇总额。表4-4是一个单步式利润表。 Ⅴ Translate the following passages into English. (20 points) 1. Accounting may be defined as an information system that provides reports to various individuals or groups about economic activities of an organization or other entity. In most case, it is called “the language of business”, because it is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion, by which, most business information is communicated. The accounting information is primarily supplied to owners, managers and other users to assist in decision-making process. 2. The statement of cash flows is a financial statement that reports the cash receipts and cash payments of an entity during a particular period. The term cash refers not only to the bills and coins we normally think of as cash, but also to cash equivalents. Cash equivalents are highly liquid short-term investment that can easily and quickly be converted into cash, usually with maturity of three months or less at the date of purchase. PAGE 9