资源简介：对外经济贸易大学会计专业英语试题2001年考研真题答案考研试题答案    

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2001 年会计专业英语试题答案
1. (1) Journal entry
A chronological record of transactions, showing foreach transaction the debits and credits to be entered in
specific ledger accounts.
(2) Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its
existing commitments.
(3) Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this
revenue.
(4) Working capital
Current assets minus current liabilities
(5) Revenue expenditure
Any expenditure that will benefit only the current accounting period.
2. 每空 1 分，其中两个 debit 合计 1 分
(1) (two). (debit). (debit). (equal).
(2) (adjusting). (assign). (end). (prior)
(3) (liquid). (that). (at)
3.题一 10 分，第一小段 6 分，第二小段 4 分。 题二 8 分
(1) Financial statements show the financial position of a business and the results of its operations,
presented in conformity with generally accepted accounting principles. These statements are intended for
use by many different decision makers, for many different purposes.
Tax returns show the computation of taxable income, legal concept by tax laws and regulations. In many
cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.
(2) Auditors do not guarantee the accuracy of financial statements; they express only their expert opinion
as to the fairness of the statements. However, CPA firms stake their reputations on the thoroughness of
their audits and the dependability of their audit reports.
4.每小题 6 分，每小题包括三小句，每小句 2 分。
(1) 会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后
据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规
则。
(2) 会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表
这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。
5.每小题选对 1 分
（1）C，（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B

 

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