[英语考试]商务英语会计

[英语考试]商务英语会计 1. Accounting may be defined as… (T) 2. The accounting information is primarily…(T) 3. The process of providing information to buyers…(F) 4. As we know, accounting has a major impact…(T) 5. Individuals can also make decisions based on….(T) 6. There is several types of accounting…(F) 7. Management accounting (also called managerial accounting)…..(T) 8. Financial accountants must obey….(T) 9. The accounting equation illustrates …(T) 10. The objective of most business…(T) 11. We need a well-defined body of…(T) 12. In all business firms, revenues and…(F) 13. The values of all assets are to….(T) 14. Principle of prudence should be…(T) 15. Accounting concepts and principles..(F) 16. This is easier and more effective than…(T) 17. Every business unit or enterprise is …(T) 18. It is important to note that the cost…(T) 19. In many cases two or more methods…(T) 20. For the most part, accounting principles are…(T) 21. Accounting cycle is an accounting…(T) 22. The various steps in the accounting..(T) 23. Accounting records transaction in …(F) 24. Each account accumulates information about both…(T) 25. The difference of amounts between the total increases…(T) 26. Many business maintain one …(F) 27. A general journal can be used …(T) 28. Many of the business transactions affect…(T) 29. The adjusting entries occur after…(T) 30. The trial balance is a list of the …(T) 31. The financial statements show the financial position…(T) 32. The basic financial statement include…(T) 33. The balance sheet is a financial statement that …(T) 34. The balance sheet may be arranged in other….(F) 35. All balance sheet contain the same…(T) 36. There are three common forms of …(F) 37. The statement of cash flow is a financial..(T) 38. Investing activities include acquiring and selling…(T) 39. Computerized accounting systems have become…..(T) 40. An electronic listing of this information….(T) 41. Among these items are certificates if deposit …(T) 42. This permits the company to have a double….(T) 43. Most business firms finds it inconvenient and …(F) 44. After reviewing expenditures, replenishment…(T) 45. The marker price general changes as…(T) 46. Marketable debt (non-equity)securities…(T) 47. On a balance sheet, cash, the most …(T) 48. Matching inventory cost against revenue ….(F) 49. The retail inventory method of inventory …(T) 50. Inventories are usually presented in the balance..(T) 51. As the date if acquisition, an operational….(T) 52. The purchase price, freight costs, and installation..(T) 53. These causative factors always impact on…(T) 54. Under this method, an equal portion of the…(F) 55. However, an intangible asset has no…(T) 56. The acquisition of intangible asset usually…(T) 57. Goodwill represent the potential of a…(T) 58. In conform to the cost principle, goodwill…(F) 59. Those not meeting these two tests are …(T) 60. If the bond investment was acquired at par…(T) 61. The question of what is a …(F) 62. Theoretically, liabilities should be measures by the…(T) 63. Accounts payable, or trade accounts …(T) 64. A liability incurred as a result of a …..(T) 65. Bonds are not the most important instrument…(F) 66. A bond issue may rank behind …(T) 67. If the effective interest rate is …(T) 68. Business income is generally subject to….(T) 69. Numerous items create difference …(T) 70. The apparent discrepancy between the…(T) 71. A corporation is a legal entity ,having an …(T) 72. Stockholder are personally liable for the….(F) 73. The stockholders own a corporation but they…(T) 74. In American, corporation are affected by….(T) 75. In the balance sheet of a corporation, the term…(T) 76. Preferred stock is called because …(T 77. Book value is not usually computed only for…(F 78. The articles of incorporation specify the …..(T 79. Outstanding common stock is often …(T 80. The increase in stockholders’equity ….(T 81. Financial statement analysis means to use …(T 82. Different people read financial statement….(T 83. Creditors, however, expect to receive….(T 84. Common-size analysis, also called vertical…(F 85. The radio analysis is used to evaluate the…(T 86. The quick radio or acid-test ratio is a more…(T 87. It is not reflected by the performance…(F 88. Return on stockholders’equity is the most…(T 89. The stability rations are used to indicate….(T 90. The time-interested earned ratio(sometimes….(T 91. We started in the chapter that analyzing ratios …(T 92. Business decision are made in a world of…(T 93. Legislation, international affair, competion…(T 94. Web Trust is a old assurance service…(F 95. This includes management’s agreement …(T 96. The Internet is clearly a global ,.....(T 97. In the past, information system auditing….(T 98. In fact, until the 1980s, some….(F 99. In a similar way to financial auditing ,….(T 100. In this phase, auditor started using the…(T 四，英译汉 5，The income statement is a financial statement that summarizes the 利润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核时期的经营成果的财务报表。它反映净收益和净损失，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格式;多步式利润和单步式利润表。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;第二步式把经营费用从毛利润中扣除从而得出经营利润;最后一步式把所得税扣除得出净利润。表4-3式一个多步式利润表。单步式利润表是利润表的另外一种形式，它是把多有的收入项列示在一起，然后一次性的扣减所有的费用项，没有中间汇总额，4-4是一个单步式利润表。 6，The question of what is a liability is not a simple issue to resolve.. 什么是负债,这不是可以简单的回答的问。显然，负债不仅仅包括因借款而形成的债务，以信用条件取得商品或劳务也会形成负债，它与借款十分类似，因政府的课税，雇员工薪，宣布的股利以及由于产品担保而形成的负债，则与前述的负债不大相似。美国财务会计准则委员会在第3号财务会计概念公告《财务报表的要素》中，将负债定义为;“特定主体由于过去的交易或事项而引起的，在现在承担的，在将来向其他主体交付财产或提供劳务的责任，这种责任导致了可预期的经济利益的未来牺牲。”该委员会认为，某项责任必须具备三个特征才能报告为负债:(1)这项责任必须涉及现金，商品或劳务的未来牺牲;(2)它必须是本企业的责任(3)产生企业责任的交易或事项必须早已发生。 7，Financial statement analysis means to use financial statement to assess a company’s 财务报表分析是指用财务表评价一个公司的经营业绩，许多人员，包括内部分析人员与外部分析人员都要使用和评价财务报表，在本章，我们将注意力更多的放在那些主要依赖公开的利用信息的外部分析人员的身上，如债权人，投资者。 人们使用财务报表的目的各异，投资者(股东)所期望的是获得股利以及所持有的股票升值，股利支付依赖所得的经营利润，而股价则依赖于市场对公司未来发展前景的评估，依次，股东更关心盈利能力的预期证券价格。 8，Profitability is the ability of a company to provide its investors with a 盈利能力是一个公司对投资者的投入进行回报的能力，它可以通过所赚的净利润来表现的经营业绩揭示。盈利能力的衡量时管理层进行决策的有用工具。管理层经常面临购买一个公司，公司的一个分部，或者生产新产品的设备之类的决策。在任何一种情况下，评价项目的盈利能力都是决策的一部分。投资者通过分析盈利能力在不同的投资机会之间进行决策。 五，汉译英 5,现金流量表式反映某个企业在特定时期的现金收入 The statement of cash flows is a financial statement that report 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.. 6，归入流动资产的现金，其计量内容包括硬币，纸币，不受限制 The measurement of cash classified as a current asset include coins , currency, unrestricted funds on deposit with a bank (either checking accounts or saving accounts),negotiable checks and bank drafts .On the other hand, some items may be confused with cash but normally are categorized under other balance sheet captions according postdated checks, IOUs,.travel advances, and postage stamps, In summary, to be classified under the current assets-cash-caption on the balance sheet ,amounts must be immediately available to pay current debts and may not be bound by any contractual or legal restrictions. Items that do not meet these criteria must be reported elsewhere within the assets (liabilities) section on the balance sheet. 7,有形经营i资产是企业购置后持续用于正常经营活动而不是准备出售的长期的有形资产 Tangible operational assets are the ling-lived tangible asset (i.e. having physical substance ) acquired for continued use in carrying on the normal operations of the business and not intended for resale .Examples include land, building, machinery, equipment, furniture, tools, vehicles, and natural resources. Although tangible operational asset are also referred to as fixed assets sometimes, more descriptive terms such as property, plant and equipment are used in most published financial statements. 8无形资产由于法律授予这类资产的所有者以某种权利和特权 An intangible asset, like any other asset, has value because of certain rights and privileges conferred by law upon the owner of the asset. However, an intangible asset has no material or physical substance, as do tangible assets. Thus, intangible assets are characterized by their lack of physical substance and the special rights that ownership confers. Examples of intangible asset are patents, copyrights, franchise, licenses, trademarks, and goodwill. The acquisition of intangible asset usually requires the expenditure of resources. The cost of an intangible asset should be measured and recorded in the accounts and reported on the financial statement of the entity in the same way as a tangible asset.