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会计专业英语复习资料.doc《会计专业英语》复****资料-、短语中英互译1、会计分录 2、投资活动3、后进先岀法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>sourcedocumcmt14、nominalrate15>creditsale16、sum-of-years-digitsmethod17、economicentityassumption18、financialposition19^fixedassets20、publichearing21、estatement22、salesdiscount23、valueaddedtax24^trademark25>bankoverdraft二、从下列选项中选出最佳答案1、 Generally,tcrpriseatapointwhen:( )A、 ManagementdecidesitisappropriatetodosoB>TheproductisavailableforsaletoconsumersC>pleteD、Anorderformerchandisehasbeenreceived2、 ountingperiods?( )A、 etax1iabi1ityB^ToaidmanagementinmakingbusincssdecisionsC、 TomatchthecostsofproductionwithrevenueasearnedD、 ountingconceptofconservatism3、 rualsanddeferrals?( )A^GoingconcornMaterialityC、ConsistencyD>aryunit4>ruedexpensecanbestbedescribedasanamount( )5、A、B、C、D、tlymatchedwithrovenucPaidandnotNotpaidandNotpaidandContinuationcurrentlymatchedwithrevenuenotcurrentlymatchedwithrevenuecurrentlymatchedwithrevenueofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof( )A^BusinessentityB>ConsistencyC>GoingconcernD>overform6、 Inpreparingabankreconciliation,theamountofchecksoutstandingwouldbe:( )A、 、 ^ordingtothedeposito”、ordingtothedepositor,、 Journalentriesbasedonthebankreconciliationarerequiredfor:()A^ordingtothedepositor,>ordingtothedepositor"、 Bot