第一篇：会计专业英语复习资料
《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、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft
二、从下列选项中选出最佳答案
1、Generally，revenue is recorded by a business enterprise at a point when ：()
A、Management decides it is appropriate to do so
B、The product is available for sale to consumers
C、An exchange has taken place and the earning process is virtually complete
D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？()
A、To reduce the income tax liability
B、To aid management in making business decisions
C、To match the costs of production with revenue as earned
D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()
A、Going concern
B、Materiality
C、Consistency
D、Stable monetary unit4、An accrued expense can best be described as an amount()
A、Paid and currently matched with revenue
B、Paid and not currently matched with revenue
C、Not paid and not currently matched with revenue
D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1
evidence is an example of the principle or concept of()
A、Business entity
B、Consistency
C、Going concern
D、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：()
A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：
()
A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B
D、Neither A nor B8、A petty cash fund is ：()
A、used to pay relatively small amounts。
B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。
C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。
D、all of the above。
9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()
A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()
A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :
A.overstatement of cost of merchandise sold for the year by $7,500
B.understatement of gross profit for the year by $7,500
C.overstatement of net income for the year by $7,500
D.understatement of net income for the year by $7,500
12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()
A.periodicB.perpetualC.physicalD.retail
13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()
A.FIFOB.LIFOC.average costD.perpetual inventory
14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()
A.FIFOB.LIFOC.averageD.periodic
15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()
A.$100,000B.$101,050C.$103,000D.none of the above
16.The owner’s equity in a corporation is commonly called:()
A.capitalB.stockholders’equity
C.shareholders’ investmentD.all of the above
17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()
A.current assets sectionB.long-term liabilities section
C.stockholders’ equity sectionD.none of the above
18.Paid-in capital for a corporation may originate from which of the following sources?()
A.Real estate donated to the corporation
B.Redemption of the corporation’s own stock
C.Sale of the corporation’s treasury stock
D.all of the above
19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()
A.$18,000B.$27,000C.$45,000D.none of the above
20.An appropriation for plant expansion would be reported on the balance sheet in :()
A.the plant assets section
B.the long-term liabilities section
C.the stockholders’equity section
D.none of the above
三.判断题,正确的写”T”.错误的写”F”
1.Many people have chosen accounting as a profession because of its many disadvantages.()
2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()
3.The accounting equation is : Assets =Owners' equity.()
4.The accounting equation is: Assets = liabilities +Equities.()
5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()
6.The words “to debit” and “to credit” are the same.()
7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()
8.Most business have many same accounts.()
9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()
10.Vouchers of accounting is including the original voucher.()
四、经济业务描述题
1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互译
1.业主权益被定义为资产总额对负债总额的超出额，这一余额代表业主在企业中的权益的账面价值。公司的业主权益通常称为资本、股东权益、股东资产净值、股东投资。
2、债务可分为流动负债和长期负债。流动负债是将在一年或一个会计期间后偿还的债务，而长期负债是在一年或一年以上多个会计期间后偿还的债务，通常是二三年或更长。
3、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 information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A 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 owes.5、无形资产是那些对企业有用但没有实物形态的长期资产。无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。无形资产按取得时所花的成本入帐，并且在整个有效期内逐期摊销转入费用帐。
第二篇：会计专业英语
Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions
The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles
The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints
The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.
第三篇：自动化专业英语-复习资料
自动化专业英语复习资料
1、纯电感电压由法拉第定律定义，法拉第定律指出：电感两端的电压正比于流过电感的电流随时间的变化率。因此可得到：ULdidt，式中didt电流变化率，安培秒； L感应系数，享利。
2、三相供电的机械和控制设备与相同额定容量的单相供电的设备相比： 体积小，重量轻，效率高。除了三相系统提供的上述优点，三相电的传输需要的铜线仅仅是同样功率大小单相电传输所需铜线的34。
3、第一个定律指出：在一般运算放大器电路中，可以假设输入 端间的电压为零，也就是说，UU。第二个定律
指出：在一般运算放大器电路中，两个输入电流可被假定为零：II0。第一个定律是因为内在增益A的值很大。例如，如果运算放大器的输出是1V，并且A=100,000, 那么U
因此可设UU105，这是一个非常小、可以忽略的数，U。第二个定律来自于运算放大器的内部电路结构，此结构使得基本上没有电流流入任何一个输入端。
4、简单地说，半导体是这样一种物质，它能够通过“掺杂”来产生多余的电子，又称自由电子（N型）；或者产生“空穴”，又称正电荷（P型）。由N型掺杂和P型掺杂处理的锗或硅的单晶体可形成半导体二极管，它具有我们描述过的工作特性。晶体管以类似的方式形成，就象带有公共中间层、背靠背的两个二极管，公共中间层是以对等的方式向两个边缘层渗入而得，因此中间层比两个边缘层或边缘区要薄的多。PNP 或 NPN(图 1-2B-1)。这两种结构显然是可行的。PNP或NPN被用于描述晶体管的两个基本类型。因为晶体管包含两个不同极性的区域（例如“P”区和“N”区），所以晶体管被叫作双向器件，或双向晶体管。
5、在十进制系统中，基数或底数为10，小数点左边或右边的每一个位都表示其权重增加或减少10的一次幂。在二进制系统中，底数为2，二进制小数点左边或右边的位具有的权重以2的幂次增加或减少。数字可被编码为两个电平的脉冲串，通常标为1或0，如图1-3B-1所示。
6、二进制：1*2^5 + 0*2^4 + 1*2^3 + 0′*2^2 + 1*2^1 + 1*2^0 = 101011十进制： 32+0+8+0+2+1 =43。相反，在把十进制数43转换为二进制形式的过程中，可使其连续被2除。每一次除后所得余数0或1即是二进制数的位数。十进制数43的转化过程：等价于十进制数43的二进制数为101011。
7、十进制数24可被写为八进制数30(3*8^1 +0*8^0)。八进制数字的二进制译码仅需要BCD表中三个最小的有效位，八进制数30的二进制译码为011 000。因为十进制数24用纯二进制形式可写为11000，用八进制译码形式可写为011 000。
8、一个现代的电力系统由六个主要部分组成：（1）电站，（2）升压变压器（将发出来的电升压至传输线所需高电压），（3）传输线，（4）变电站（电压降至配电线电压等级），（5）配电线路，（6）降压变压器（将配电电压降至用户设备使用的电压水平）。
9、这些互联的电网是大型复杂系统，包括被不同组织操控的部分。这些系统可以节约开支，提高整体可靠性，但是也带来了大范围停电的风险。例如，2003年8月14日，美国和加拿大发生了历史上最严重的停电事故。当时，这个区域-1-
61800兆瓦的电力供应中断，五千万人口受到影响。（一兆瓦大约可以满足750居民的用电需求）。停电事件迫切要求更新老化设备，提出关于全国电网可靠性的问题。
10、CUP中央处理单元。计算机系统的核心是中央处理器单元（CPU）。一个典型的个人计算机系统的CPU有三部分：基本存储部分，算术逻辑部分，控制部分。但是这三部分不是个人计算机独有的，它们在所有型号的CPU中都能找到。
11、CAD是这样的软件，可以帮助工程师设计新产品、建筑、印刷线路板、桥梁和机场等土木工程；使他们从绘图等繁琐、累人和费时的工作中解脱出来。当工程师们着手设计时，他们要参考很多的有关结构、零件、材料和辅助材料的手册以作为他们设计的选择。CAD产品将以上内容的手册放在一系列的软件库中，因此可以给工程师提供各种信息，例如，元件、部件、工具和材料的名称、尺寸、功能、性能、规格、形状、颜色、制造商、价格等，所有这些都是工程设计所必须的。
12、CAM是工程师们用于分析产品和项目的软件，它能给出制造或者构造产品或者项目的建议。表示产品形状、尺寸、结构、组成和制造材料的数据、图形和表格等将按软件的需求输入。接着，CAM软件将给出加工的建议，例如，加工程序、加工所用的工具与设备、技术参数（如，公差、加工精度）以及特殊处理过程等。
13、计算机化的通讯。在这一领域的进步始于60年代初，那时的问题是把偏僻地区的计算机终端联入中央计算机。这一问题的解决办法是以异步的、低速的线为基础，或者按星形拓扑结构组成用专线联络每一台终端机，或者以树形拓扑结构用多端线联接多台终端机。到了60年代末，由于出现分布式资源共享网络，这一领域向前迈进一大步。目的是把地理上分布各处的计算机和用户互联起来，使连接到网络中的全部用户都可共享在这些地点开发出来的硬件和软件资源。这些网络的最显著的一个例子就是ARPANET，它是1969年开始实施的一个网络。
二、1、电路理论（Theory of Circuit）
2、模拟电子技术（Analog Electronics Technology）
3、数字电子技术（Digital Electronics Technology）
4、电力电子技术（Power Electronics Technology）
5、电磁场（Electromagnetic Field）
6、电机与拖动（Electric Motor and Electric Drive）
7、电力拖动自动控制系统（Electric Drive Automatic Control System）
8、自动控制理论（Automatic Control Theory）
9、现代控制理论（Modern Control Theory）
10、智能控制（Intelligent Control）
11、微机原理（Principal of Microcomputer）
12、计算机接口技术（Computer Interface Technology）
13、计算机控制技术（Computer Control Technology）
14、自动调节装置（Automatic Regulators）
15、过程控制系统（Process Control System）
16、过程检测及仪表（Process Measurement and Instrument）
17、单片机原理与应用（Principal and Application of Single-chip Computer）
18、可编程序控制器系统（Programmable Logical Controller System）
19、现场总线技术（Field-bus Technology）
20、嵌入式系统（Embedded System）
21、供电技术（Power Supplying Technology）
22、计算机仿真（Computer Simulation）
23、信号分析与处理（Signal Analyzing and Processing）
24、集散控制系统（Distributed Control System）
25、楼宇自动化（Building Automation）
26、机器人学（Robotics）
三、45：four fifths
0.025：zero point zero two five
38.49：thirty-eight point four nine
2%：two per cent
52：the second power of five ；five to the power two
x：the square root of x
6107：six times the seventh power of ten
：plus； positive
：minus； negative
：Multiplied by； times
；/：divided by
：is equal to； equals
()：round brackets； parentheses
i；j：imaginary unit
a!：factorial a
sinx：sine of x
arcsinx：arc sine of x
：the product of the terms indicated ：the sum of the terms indicated
b'：b prime
b''：b second prime
b2：b sub two
bm''：b second prime sub m
dydx：the first derivative of y with respect to x dydx：the second derivative of y with respect to x 22
b
a：Integral between limits a and b
x：x approaches to infinity
abc：a plus b is equal to c abc：a minus b equals c
svt：s equals v multiplied by t vst：v equals s divided by t
(abcd)ef ：a plus b minus c multiplied byd , all divided by e equals f CRG(1GH)：C over R equals G divided by the sum of one plus H times G
第四篇：会计专业英语简历
会计专业毕业生的英文简历模板
会计是当前最为热门的专业之一，这个行业也是最为赚钱的职业之一。不过很多刚刚毕业的毕业生，还是不清楚会计英语简历的写作规范是怎样的。[本文由114大学生网——大学生的百事通 收集整理]
会计专业英语简历模板
PERSONAL
Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing
Tel:(8621)*************
Mob:(86)***
E-mail: office@icxo.com
09/86-07/90 Bachelor of Economics
Shanghai University of Finance & Economy
09/83-07/86 The High School Affiliated to Fu Dan University
WORKING EXPERIENCE
Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager
Responsible for taxation claims;
Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor
Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE
An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS
*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【经理人职场-office.icxo.com】
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第五篇：会计专业英语复习题答案
一、中译英
accounting equationintangible assets
statement of cash flowoperating lease
real estateretained earnings
credit balancepreferred stock
working capitalpar value
original voucherscash equivalents
FIFOquick ratio
currency unitauditing
cash basishistorical
capital leasecost principle
retained earningsgeneral ledger
common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate
earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets
accounting information systemsales tax
current depositretained earnings
fixed assetspar value
gross marginsubsequent events
lower-of-cost-or-market-rulequick ratio
long-term investmentsecurity market
二、英译中
1、会计是计量企业经济活动，处理、加工信息，将结果与决策者交流的信息系统。
2、基本的财务报表有：资产负债表；损益表；现金流量表。
3、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。
4、资产是企业拥有的具有货币价值的财产。
5、账户由三个部分组成：账户名称和账号，借方，贷方。
6、会计循环是企业为编制特定时期财务报表而必须经过的全过程。
7、应收款项包括应收账款和应收票据。
8、固定资产是使用年限在一年以上，单位价值在规定标准以上，在使用过程中保持原来实物形态的资产。
9、资产负债表是反映企业在某一特定日期财务状况的报表。
10、利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
11、会计可以分为财务会计和管理会计。
12、基本的财务报表有：资产负债表；损益表；现金流量表。
13、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。
14、资本是企业所有者的利益。
15、账户由三个部分组成：账户名称和账号，借方，贷方。
16、会计循环是企业为编制特定时期财务报表而必须经过的全过程。
17、流动资产包括：现金、银行存款、有价证券、应收和预付款，存货。
18、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。
19、长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务。
20、损益表是反映企业在一定期间的经营成果及其分配情况的报表。
21、会计最基本的工具是会计等式。
22、基本的财务报表有：资产负债表；损益表；现金流量表。
23、账户由三个部分组成：账户名称和账号，借方，贷方。
24、会计循环是企业为编制特定时期财务报表而必须经过的全过程。
25、流动资产是能在一年或长于一年的一个营业周期内变现、出售或消耗的资产。
26、应收款项包括应收账款和应收票据。
27、长期投资是不准备在一年内变现的投资。
28、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。
三、单选题
A B B C E D B B C C E B E E D B D B E B
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