【文章內(nèi)容簡介】 for plant expansion would be reported on the balance sheet in :() plant assets section longterm liabilities section stockholders’equity section of the above,正確的寫”T”.錯誤的寫”F” people have chosen accounting as a profession because of its many disadvantages.() may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.() accounting equation is : Assets =Owners39。 equity.() accounting equation is: Assets = liabilities +Equities.() accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.() words “to debit” and “to credit” are the same.() order to reflect the changes of the accounting objectives clearly, we should divide them into four kindsAssets, liabilities, Owners39。 equityand Loss, etc.() business have many same accounts.() recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.() of accounting is including the original voucher.()四、經(jīng)濟業(yè)務描述題 January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business January 3, the business purchased office equipment on account for $ January 5, office supplies are purchased for $450 January 10, the pany paid $700 toward what was owed on a previous January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two January 15, the business borrows $4,000 at the bank, giving a 30 day January 17, the owner withdrew $200 cash for personal January 20, delivery services are rendered for $2,500 cash..五、段落中英互譯，這一余額代表業(yè)主在企業(yè)中的權益的賬面價值。公司的業(yè)主權益通常稱為資本、股東權益、股東資產(chǎn)凈值、股東投資。債務可分為流動負債和長期負債。流動負債是將在一年或一個會計期間后償還的債務，而長期負債是在一年或一年以上多個會計期間后償還的債務，通常是二三年或更長。Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the data are to a large extent of a financial nature and are frequently stated in monetary is also concerned with reporting and interpreting the 、A balance sheet presents the financial position of a business enterprise at a given financial position consists of the assets，liabilities，and owners’ balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it 、無形資產(chǎn)是那些對企業(yè)有用但沒有實物形態(tài)的長期資產(chǎn)。無形資產(chǎn)由于法律授予這類資產(chǎn)的所有者以某種權利和特權而與其他資產(chǎn)一樣具有價值。無形資產(chǎn)按取得時所花的成本入帳，并且在整個有效期內(nèi)逐期攤銷轉入費用帳。第四篇：會計專業(yè)英語復習題答案一、中譯英accounting equationintangible assetsstatement of cash flowoperating leasereal estateretained earningscredit balancepreferred stockworking capitalpar valueoriginal voucherscash equivalentsFIFOquick ratiocurrency unitauditingcash basishistoricalcapital leasecost principleretained earningsgeneral ledgermon stockcurrent liabilitiesine taxinternal control systempar valueinterest rateearnings par sharemerchandise inventoryaccounting principlecapital expenditureTaccountintangible assetsaccounting information systemsales taxcurrent depositretained earningsfixed assetspar valuegross marginsubsequent eventslowerofcostormarketrulequick ratiolongterm investmentsecurity market二、英譯中會計是計量企業(yè)經(jīng)濟活動，處理、加工信息，將結果與決策者交流的信息系統(tǒng)?；镜呢攧請蟊碛校嘿Y產(chǎn)負債表；損益表；現(xiàn)金流量表。會計假設有：會計主體假設；持續(xù)經(jīng)營假設；期間假設；幣值穩(wěn)定假設。資產(chǎn)是企業(yè)擁有的具有貨幣價值的財產(chǎn)。賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。會計循環(huán)是企業(yè)為編制特定時期財務報表而必須經(jīng)過的全過程。應收款項包括應收賬款和應收票據(jù)。固定資產(chǎn)是使用年限在一年以上，單位價值在規(guī)定標準以上，在使用過程中保持原來實物形態(tài)的資產(chǎn)。資產(chǎn)負債表是反映企業(yè)在某一特定日期財務狀況的報表。利用流動資產(chǎn)和流動負債數(shù)據(jù)計算的最常見的比率是流動比率，即流動資產(chǎn)除以流動負債。1會計可以分為財務會計和管理會計。1基本的財務報表有：資產(chǎn)負債表；損益表；現(xiàn)金流量表。1會計假設有：會計主體假設；持續(xù)經(jīng)營假設；期間假設；幣值穩(wěn)定假設。1資本是企業(yè)所有者的利益。1賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。1會計循環(huán)是企業(yè)為編制特定時期財務報表而必須經(jīng)過的全過程。1流動資產(chǎn)包括：現(xiàn)金、銀行存款、有價證券、應收和預付款，存貨。1計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。1長期負債是指償還期在一年或者超過一年的一個營業(yè)周期以上的債務。損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報表。2會計最基本的工具是會計等式。2基本的財務報表有：資產(chǎn)負債表；損益表；現(xiàn)金流量表。2賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。2會計循環(huán)是企業(yè)為編制特定時期財務報表而必須經(jīng)過的全過程。2流動資產(chǎn)是能在一年或長于一年的一個營業(yè)周期內(nèi)變現(xiàn)、出售或消耗的資產(chǎn)。2應收款項包括應收賬款和應收票據(jù)。2長期投資是不準備在一年內(nèi)變現(xiàn)的投資。2計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。三、單選題A B B C E D B B C C E B E E D B D B E B第五篇：會計專業(yè)英語重點1Unit 1Financial information about a business is needed by many outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating ，這些外部人員包括所有者、銀行家、其他債權人、潛在投資者、工會、政府機構和公眾，因為這些群體對企業(yè)投入了資金，或享有某些利益，所以必須得到企業(yè)財務狀況和經(jīng)營成果信息。Unit 2Each proprietorship, partnership, and corporation is a separate 、合伙企業(yè)和股份公司都是一個單獨的主體。In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or is revenue is recognized as i