一、词汇翻译：1、优先股2、投资活动3、现金流入4、折旧5、财务报告6、资产负债表7、流动资产8、债权人9、存货10、合伙制企业11、财务管理12、余额，平衡13、应付账款14、财务比率15、资本预算16、流动资产17、负债18、利润表19、净利润20、账面价值21、现金股利22、应收账款23、普通股24、风险规避25、流动负债26、合伙人27、收入28、市场份额29、股票期权30、财务报表31、现金流出32、偿付能力33、赊销34、累计折旧35、资本盈余36、房地产37、摊销38、有价证券39、盈利比率40、资本预算41、股票发行42、财务比率43、存货44、财务困境45、账面价值46、优先股47、盈利能力48、应计费用49、合资企业50、流动性比率51、资产负债表52、权益乘数53、债权人54、杠杆比率55、收益二、单项选择题1、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees2、Whichofthefollowingbelongstocurrentliabilities?()A.mortgagespayableB.prepaidexpensesC.notespayableD.bondspayable3、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentity’sequitysecuritiesbythereportingentityD.bothAandC4、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses5、Whichofthefollowingserviceinvolvesprovidinganindependentreportontheappropriatenessoffinancialstatements?()A.auditB.taxC.consultingD.budgeting6、Accountantsemployedbylargecorporationsmayworkintheareasofthefollowingexcept()A.productcostingandpricingB.budgetingC.internalauditingD.productproducing7、Whichofthefollowingisaliabilityaccount?（）A.prepaidinsuranceB.additionalpaid-incapitalC.salariespayableD.accumulateddepreciation8、Financialstatementdoesnotinclude()A.balancesheetB.incomestatementC.cashflowstatementD.workingsheet9、Netincomeornetlossarereportedonthe()A.balancesheetB.statementofowners’equityC.incomestatementD.bothbandc10、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees11、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentity’sequitysecuritiesbythereportingentityD.bothAandC12、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses三、英译汉1、PubliccorporationsintheUSandmanyothercountriesarerequiredtoprepareanddisclosethefollowingfinancialstatementstothepubliconaperiodicbasis:balancesheet;incomestatement;statementofcashflows;statementofretainedearnings.（上市公司在美国和许多其他国家都要准备和披露以下财务报表上的公众一个周期性的基础，资产负债表，损益表，现金流量表的声明，声明的留存收益）Takentogether,thesestatementsgiveanaccountingpictureofthefirm’soperationsandfinancialposition.Thequantitativeandverbalmaterialsareequallyimportant.Thefinancialstatementsreportwhathasactuallyhappenedtoassets,earnings,anddividendsoverthepastfewyears,whereastheverbalstatementsattempttoexplainwhythingsturnedoutthewaytheydid.（综合起来，这些报表会计画公司的运营和财务状况，定量和语言是同等重要的，财务报表报告实际发生的资产，收益，股息过去几年来，而口头陈述试图解释为什么事情结果他们所做的事）Theinformationcontainedinanannualreportisusedbyinvestorstohelpformexpectationsaboutfutureearningsanddividends.Firmstypicallypreparethesestatementsquarterly,butmanyanalystsandusersoffinancialstatementsconcentrateonafirm’sfiscalyear-endstatements.Firmsprovidetheannualstatementsinboththeannua...
