第1页共5页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共5页2007年注册会计师考试英语加试题样及答案1、Giveabriefexplanationforthefollowingterms（10%）（1）Journalentry（2）Goingconcern（3）Matchingprinciple（4）Workingcapital（5）Revenueexpenditure2.Pleasereadthefollowingpassagecarefullyandfillineachofthe11blankswithawordmostappropriatetothecontent（10%）（1）Thedouble-entrysystemofaccountingtakesitsnamefromthefactthateverybusinesstransactionisrecordedby（____）typesofentries：1：（_____）entriestooneormoreaccountsand2：creditentriestooneormoreaccounts.Inrecordinganytransaction，thetotaldollaramountofthe（______）entriesmust（_____）thetotaldollaramountofcreditentries.（2）Oftenatransactionaffectsrevenuesorexpensesoftwoormoredifferentperiods，inthesecases，an（_____）entriesareneededto（_____）toeachperiodtheappropriateamountsofrevenuesandexpenses.Theseentriesareperformedatthe（_____）ofeachaccountingperiodbut（_____）topreparingthefinancialstatements.（3）Marketablesecuritiesarehighly（_____）investments，primarilyinsharestocksandbounds，（____）canbesold（_____）quotedmarketpricesinorganizedsecuritiesexchanges.3.TranslatethefollowingChinesestatementsintoEnglish（18%）（1）财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。（2）审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。4.TranslatethefollowingstatementsintoChinese（12%）（1）Accountingprinciplesarenotlikephysicallaws；theydonotexistinnature，awaitingdiscoveryman.Rather，theyaredevelopedbyman，inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.（2）Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome，whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.第2页共5页第1页共5页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共5页5.Multiplechoicequestions（choosethebestforyouranswer）（10%）（1）TheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause？A.Makingtheadjustmententryfordepreciationexpensestwice；B.Failuretorecoredinterestaccruedonanotepayable；C.Failuretomaketheadjustingentrytorecoredrevenuewhichhadbeenearnedbutnotyetbilledtoclients；D.Failluretorecoredtheearnedportionoffeesreceivedinadvance.（2）Howwillnetincomebeaffectedbytheamortizationofadiscountonbondspayable？A.Interestexpenseisincreased，sonetincomeisdecreased；B.Interestexpenseisdecreased，sonetincomeisincreased；C.Interestexpenseisincreased，sonetincomeisincreased；D.Interestexpenseisdecreased，sonetincomeisdecreased；（3）AstockdividendA.Increasethedebt-to-equityratioofafirm；B.Decreasefutureearningspershare；C.Decreasethesizeofthefirm；D.Increasesharholder‘swealth；E.Noneoftheabove.（4）Acompanyhadsalesinboth1999and2000of$20...
