07年注冊會計師考試英語加試參考試題樣題-免費閱讀
【正文】 ?。?）C，（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B 6.（1）全對4分，（2）全對5分，（3）全對6分 ?。?） Debit： cash 636000 Credit： Bonds payable 600000 Premium on bonds payable 36000 ?。?） Debit： Interest Expenses 28302 Premium on bonds payable 198 Credit： Cash 28500 ?。?） Debit： Interest Expenses 14137 Premium on bonds payable 113 Credit： Interest payable 14250 ，做對一個2分，合計數對2分，計14分。 （prior） （3） （liquid）。然而注冊會計師事務所的聲譽來自于他們對審計工作的一絲不茍和審計報告的可靠性。 納稅申報單則反映應稅收益的計算，是由稅法和稅則規(guī)定的概念?！ 。?） （adjusting）。在很多方面公認會計準則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則?！ tem 1： This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year， half of this expenses should be deferred to next year. Item 2： This item is properly charged the account， because that is for regulative repairs. Item 3： This item is not properly charged， because this expenditure is for increasing the efficiency of production and should be capitalized. 。 題二8分 （1） Financial statements show the financial position of a business and the results of its operations， presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers， for many different purposes. Tax returns show the putation of taxable ine， legal concept by tax laws and regulations. In many cases， tax laws are similar to generally accepted accounting principles， but substantial differences do exist. ?。?） Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However， CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports. ，每小題包括三小句，每小句2分。 （debit）。07年注冊會計師考試英語加試參考試題樣題 Give a brief explanation for the following terms（10%） ?。?） Journal entry ?。?） Going concern （3） Matching principle ?。?） Working capital ?。?） Revenue expenditure 2. Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content （10%） ?。?） The doubleentry system of accounting
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