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会计专业英语复习资料一、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发生制7、累计折旧8、资产负债表9、经营决策10、银行存款11、到期日12、历史成本13、sourcedocument14、nominalrate15、creditsale16、sum-of-years-digitsmethod17、economicentityassumption18、financialposition19、fixedassets20、publichearing21、incomestatement22、salesdiscount23、valueaddedtax24、trademark25、bankoverdraft二、从下列选项中选出最佳答案1、Generally，revenueisrecordedbyabusinessenterpriseatapointwhen：()A、ManagementdecidesitisappropriatetodosoB、TheproductisavailableforsaletoconsumersC、AnexchangehastakenplaceandtheearningprocessisvirtuallycompleteD、Anorderformerchandisehasbeenreceived2、Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods？()A、ToreducetheincometaxliabilityB、ToaidmanagementinmakingbusinessdecisionsC、TomatchthecostsofproductionwithrevenueasearnedD、Toadheretotheaccountingconceptofconservatism3、Whataccountingprincipleorconceptjustifiestheuseofaccrualsanddeferrals？()A、GoingconcernB、MaterialityC、ConsistencyD、Stablemonetaryunit4、Anaccruedexpensecanbestbedescribedasanamount()A、PaidandcurrentlymatchedwithrevenueB、PaidandnotcurrentlymatchedwithrevenueC、NotpaidandnotcurrentlymatchedwithrevenueD、Notpaidandcurrentlymatchedwithrevenue5、Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof()A、BusinessentityB、ConsistencyC、GoingconcernD、Substanceoverform6、Inpreparingabankreconciliation，theamountofchecksoutstandingwouldbe：()A、addedtothebankbalanceaccordingtothebankstatement.B、deductedfromthebankbalanceaccordingtothebankstatement.C、addedtothecashbalanceaccordingtothedepositor’srecords.D、deductedfromthecashbalanceaccordingtothedepositor’srecords.7、Journalentriesbasedonthebankreconciliationarerequiredfor：()A、additionstothecashbalanceaccordingtothedepositor’srecords.B、deductionsfromthecashbalanceaccordingtothedepositor’srecords.C、BothAandBD、NeitherAnorB8、Apettycashfundis：()A、usedtopayrelativelysmallamounts。B、establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmallamountsaspecifiedperiod。C、reimbursedwhentheamountofmoneyinthefundisreducedtopredeterminedminimumamount。D、alloftheabove。9、Acorporationhastwoequitysecurities，whichitholdsasatemporaryinvestment.IfsecurityAhasacostof$150，000andafairmarketvalueof$120,000,securityBhasacostof$200,000andafairmarketvalueof$150,000,atwhatamountshouldthesesecuritiesbereportedinthecurrentassetssectionofthecorporation’sbalancesheet?()A、$350,000B、$320,000C、$300,000D、$270,00010、Underwhatcaptionwouldaninvestmentinstockthatisholdasatemporaryinvestmentbereportedinthebalancesheet？()A、CurrentassetsB、PlantassetsC、InvestmentsD、Noneoftheabove11、Ifthemerchandiseinventoryattheendoftheyearisoverstatedby$7,500theerrorwillcausean:A.overstatementofcostofmerchandisesoldfortheyearby$7,500B.understatementofgrossprofitfortheyearby$7,500C.overstatementofnetincomefortheyearby$7,500D.understatementofnetincomefortheyearby$7,50012.Theinventorysystememployingaccountingrecordsthatcontinuouslydisclosetheamountofinventoryiscalled:()A.periodicB.perpetualC.physicalD.retail13.Theinventorycostingmethodthatisbasedontheassumptionthatcostsshouldbechargedagainstrevenueintheorderinwhichtheywereincur...