07年注冊(cè)會(huì)計(jì)師考試英語加試參考試題樣題(存儲(chǔ)版)
【正文】 takes its name from the fact that every business transaction is recorded by （____） types of entries： 1： （_____） entries to one or more accounts and 2： credit entries to one or more accounts. In recording any transaction， the total dollar amount of the （______） entries must （_____） the total dollar amount of credit entries. （2） Often a transaction affects revenues or expenses of two or more different periods， in these cases， an （_____） entries are needed to （_____） to each period the appropriate amounts of revenues and expenses. These entries are performed at the （_____） of each accounting period but （_____） to preparing the financial statements. ?。?） Marketable securities are highly （_____） investments， primarily in share stocks and bounds， （____） can be sold （_____） quoted market prices in organized securities exchanges. the following Chinese statements into English （18%） ?。?） 財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。 （debit）。 （at） ，第一小段6分，第二小段4分。（$4600） $102600 Working capital changes： Accounts receivable increase …………（$2000） Accounts payable increase …………$8400 $6400 Cash flows from operating activities ………………………………$369000 ，項(xiàng)目2正確表述3分?！ 。?） 會(huì)計(jì)師制定了一些會(huì)計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個(gè)企業(yè)特定期間的經(jīng)濟(jì)成果。 （assign）。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同?！ 。?） 審計(jì)師不保證財(cái)務(wù)報(bào)表的準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表專家意見。 （end）。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。 Cash flows from operating activities： Net ine …………………………………………………………… $260000 Adjustment for non cash revenue and expenses： Added （less）： depreciation ……………………………$90000 Loss on sale of machinery ……………$2400 Patent amortization …………………$14800 Amortization of premium on bond …。 （that）?！ ?. Translate the following statements into Chinese （12%） ?。?） Accounting principles are not like physical laws； they do not exist in nature， awaiting discovery man. Rather， they are developed by man， in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball. ?。?） Accounting have devised procedures whereby the flows of cash receipts and payments are
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