第一篇：会计专业英语试卷
南京理工大学苏州函授站出卷人：叶文伊
《会计专业英语》试卷（A）卷
专业班级姓名学号成绩I.词组翻译 20分
accountingaccounting equationaccountantsassetsliabilitieson credit debit sidecredit side freight chargesthe balance sheet
II.选择 20分
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes receivableB.commissionC.bonds payable 7.Which of the following is an owner’s equity account?
A.notes payableB.capitalC.supplies 8.Which of the following is a revenue accounts?
A.accounts payableB.withdrawalsC.commission
9.In the double –entry system, each transaction must be recorded ________.A.onceB.twiceC.three times
10.The income statement for a merchandising concern differs from that for a service firm
is ______.A.revenue from salesB.cost of goods soldC.operating expense
III.完成句子 20分
1.The purpose of accounting is to ______.A.provide financial information
B.make economic decisionC.levy taxes
2.The process of recording transactions in the journal is termed ________.A.postingB.journalizingC.the trial balance
3.If a company has liabilities of 19,000 and owner’s equity of 57,000 ,the assets of the company are _______.A.76,000B.38,000C.80,000
4.If a company has assets of 86,000 and liabilities of 9,600.the owner’s equity of the company is _______.A.95,000B.8,000C.76,400 5.Which of the following is a liabilities account?
1.__ functions of
the account.2.The simplest form of the account is known as____________________.3.The simplest and most flexible type of the journal is ________________.4.In some industries, it is common to give discounts for early payment
called________________________.5.The double-entry system is based on _________________.IV.选词填空 10分
南京理工大学苏州函授站出卷人：叶文伊
be divided intoin order toin advancein engaged inplay an important role in
1.An expense paid ________________ is known as a prepaid expense.2.I get up early________________catch the first bus to school.3.A year can ________________________ twelve months.4.Accounting_________________________________ modern society.5.Mother is an accountants.So she ______________ accounting career.V.阅读理解30分
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.the speed limit
2.If anyone drives faster than the peed limit, he will ____.A.be arrestedB.be given a ticket
C.be stopped driving for a periodD.not be allowed to drive any longer 3.In the phrase “traffic tickets” the word “ticket” refers to _____.A.the ticket to see a film about traffic rules.B.a bus ticket for the driver to practice on a bus.C.the ticket to tell the driver how much to pay.D.the ticket to tell the driver when to be on duty.4.Drivers do not often get a ticket during rush hours because _____.A.they have to walk instead of drivingB.they are dozing off.C.they can only drive slowly.D.They are complaining all the way.5.Which of the following can NOT be the reason for setting speed limit?
A.To decrease traffic accidents.B.To ensure the safety of drivers and pedestrians.C To protect the benefits of car companies.D.To prevent speeding.Passage 2
Mrs.Watson was a doctor’s wife.She had a nice neighbor Mrs.Potts.They often did each other’s shopping.One day, Mrs.Potts had to go to see Dr.Watson because she was ill, so Mrs.Watson said, “I’ll do your shopping today.” Mrs.Potts told her that she only wanted a sheep’s kidney.Mrs.Watson went to shops and when she came back, she went to Mrs.Potts’ house, but she was not there, so she went to her own house.She looked in her husband’s waiting room, but Mrs.Potts was not there either, so she went into her husband’s office.Her husband told her that Mrs.Potts had just left him and perhaps gone to the lavatory.Mrs.Watson ran out into the crowded waiting-room just in time to catch Mrs.Potts.She shouted, “Here is your kidney!” and ran and gave her the parcel.1.What does Mrs.Watson’s husband do?
A.He is a teacher.B.He is a doctor.C.He is a worker.D.He is an officer.2.From the passage, we know that Mrs.Potts is _______.A.Mrs.Watson’s friendB Mrs.Watson’s sister C.Mrs.Watson’s colleagueD.Mrs.Watson’ s neighborWhy did Mrs.Watson offer to do some shopping for Mrs.Potts one day? A.Because Mrs.Potts was had free time.B.Because Mrs.Potts was busy.C.Because Mrs.Potts was liked Mrs.Watson to do shopping for her.D Because Mrs.Potts was ill.4.What did Mrs.Potts ask Mrs.Watson to buy for her?
A.A pig’s kidneyB.A sheep’s kidneyC.Some meatD.Some cake 5.Where was Mrs.Potts when Mrs.Watson went into Mr.Watson’s office?
A.She went to her husband’s waiting room.B.She went to her husband’s office.C.She went to the lavatoryD.She wasn’t at home
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：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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第四篇：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。
第五篇：专业英语试卷
1.碱性氧气转炉：basic oxygen furnace2.不锈钢：stainless steel3.氧枪：oxygen lanc
4.高炉：blast furnace5.溅渣护炉：slag splashing6.LF精炼炉：Ladle—Furnace
7.造渣剂：flux8.电弧炉：electric-arc furnace9.焦比：coke rate
10.耐火材料：refractory material
1.随着对高质量钢需求的增加，炉外精炼已成为当今炼钢过程中必不可少的步骤
As the demand for high quality steels increased , post—treatment became a routine step in the production of steel.2.炼钢的原料为铁水、废钢、海绵铁、造渣剂、合金剂和脱氧剂。
The raw materials used for steelmaking are hot metal, steel scrap, sponge iron, slag formers, alloying agents and deoxidizer.3.炉外精炼的任务主要是：脱气，脱碳和去除不必要的非金属夹杂物。
The task of secondary refining are: degassing, decarburization and removing undesirable non-metallics.4.高炉炼铁的主要含铁原料是铁矿石、烧结矿、球团矿。
The major iron-bearing materials are iron ores, sinter and pellet in the blast furnace
5.气体还原法中，还原剂是一氧化碳，氢气或这两种气体的混合物。
Reducing gases are carbon monoxide, hydrogen or mixtures of two in gas reduction process.缸，炉缸四周由碳砖砌筑，底部中心复合砌筑。炉缸底部有一个或多个出铁口，铁水和炉渣从这些铁口排出，铁口的上部是渣口，在现代低渣量操作的情况下，渣口仅在开炉和紧急条件下使用。炉缸上部是炉腹，炉腹角在高炉设计中是一个关键的参数。最宽的部分是炉腰，可以通过各种方法冷却。一般情况下，炉腹和炉身采用陶瓷内衬。
Silica is very stable, once formed, which is not again reduced in any of the basic processes.它们在铁液中不能溶解；第二阶段，它们上升到铁水表面并与加入的石灰形成炉渣，钢液和炉渣可以直接得到氧化反应产生的所有热量。硅能被氧化成二氧化硅并放出热量，二氧化硅加速了渣中石灰的溶解及炉渣的形成进程，释放出的热量可用于熔化废钢。二氧化硅非常稳定，一旦形成，就不会在任何碱性工艺下重新还原。
3.Just as in the case of the hot metal, the slag formers are used to produce a reactionable low viscosity slag capable of absorbing undesired elements.Slag formers are used at all stages of iron and steel production, such as refining, pretreatment, post-treatment, and in steel casting.Slag formers consist of lime, dolomite, fluorspar, etc.Lime(CaO)and dolomite(CaCO3, MgCO3)are the two primary fluxes.Lime is obtained by calcining the carbonate minerals in rotary kilns.As slag formers, a special limitation is that dusty materials must be avoided, since dust is carried off easily by waste gases.就如铁水的（生产）情况一样，使用造渣剂会产生一种反应性好的能吸收杂质元素的低粘度炉渣。在钢铁生产的各个阶段，如精炼阶段、预处理阶段、炉外精炼阶段以及铸钢阶段都使用造渣剂。造渣剂有石灰、白云石、萤石等组成。石灰和白云石是两种主要的造渣剂，石灰可以通过在回转窑内煅烧碳酸盐获得。作为造渣剂要特别注意避免使用粉末状材料，因为废气很容易将粉末带走。
4.RH process is circulation degassing in vacuum chamber.There are two circulation legs under the vacuum chamber and the steel is caused to flow up into evacuated chamber for degassing by the passage of a small but continuous flow of argon gas into one leg of the chamber.Gravity causes it to leave through the other leg and return to the ladle where the outflow creates the adequate degree of circulation.The average circulation rate is usually some 12 ton per min and 20min are required to fully treat a 100 ton ladle of steel.The temperature loss will be 40 to 50℃ for about 40 ton.RH法师循环真空脱气工艺。脱气室下部设有与其相通的两根循环流管，钢液通过一根连续吹氩的管子进入真空室进行脱气。重力的作用又导致钢液从另一根管子离开并返回到钢包中。该工艺的平均循环流速通常是每分钟12t，20min将处理完100t的钢包，而对于大约40t钢包来说温度损失是40~20℃。
5.Copper removal from molten steel to FeS-Na2S slag has been studied at 1853K.The mass percentage(mass Pct)of carbon in steel samples is 0.18.For comparison, the copper removal experiments were also performed in molten iron whose carbon content(mass Pct)is 4.7.It is found that with the same slag composition, the final copper content in molten iron is much lower than that in molten steel, which implies that the copper removal is more effective in molten iron.The analysis suggests that this phenomenon may originate from the high activity coefficient of copper in molten iron, which is caused by the high carbon content.To improve the copper removal effect in molten steel, more slag was added.And the copper removal ratio can reach 48.09% when the weight ratio of slag/steel is 20%.This result may be acceptable for the industrial purpose.(引自“Copper Removal From Molten Steel With FeS-Na2S Slag”，High Temperature Materials and Process Vol.28(2009), No.1-2 pp.67-72)
在1853K条件下，对含有硫化亚铁-硫化钠渣的钢水进行了去除铜的研究。钢样中的碳的质量百分率（质量百分比）为0.18。为了比较，在熔融铁中也进行了去除铜的实验，碳含量（质量百分比）为4.7。结果显示，与相同的炉渣组合物反应，最终的熔融铁中的铜含量远低于钢水，这意味着在熔融铁中脱铜更有效。分析表明，这种现象可能源于铁水中铜的活度系数高，而这又是高碳含量所引起的。为了提高钢水中的铜的去除效果，加入了更多的矿渣。发现当熔渣/钢的重量比为20％，脱铜率可以达到48.09％。该结果可能被工业用途所接受。
shaft furnace.The reducing top gas flows from an outlet pipe into the top-gas scrubber where it is cooled and its dust particles are removed.The largest portion of the top gas is recompressed, enriched with natural gas ,preheated to about 400℃, and piped into the reformer tubes.In the catalyst tubes, the gas mixture is reformed to carbon monoxide and hydrogen.The hot reformed gas is then recycled to the DR furnace.（在气体还原法中，还原剂是一氧化碳，氢气或这两种气体的混合物。它们通常从天然气中获得。天然气中甲烷转化一氧化碳和氢气的反应如下：
竖炉法在气体还原法中起着重要的作用。50%其上的还原过程是在竖炉中进行的。
米德列竖炉自1969年最早建成并投产以来，已发展成为直接还原法的主要形式。最大的米德列竖炉年生产能力达到了80万吨。）这种工艺的主要部分包括：直接还原炉、气体转化炉和气体冷却系统。生产时，还原气通过位于还原带底部的环形风管进入到还原炉内，迎着下降炉料向上运动。固体炉料通过料封管不断从竖炉顶部进入。还原炉的设计使得炉料能够依靠自身的重力作用均匀地通过预热带、还原带、冷却带。冷却后的直接还原铁可以不断地通过炉底料封管排出。冷却气体的流向与竖炉内冷却带炉料的流向相反。从炉顶逸出的气体流向洗涤器，在那里冷却，洗涤除去炉尘。大部分炉顶气体被压缩后与天然气混合预热到约400℃，导入重整管，被重整成一氧化碳和氢气，然后循环到直接还原炉内。
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