资源简介：对外经济贸易大学会计专业英语2001年(含答案)考研真题考研试题    

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2001 年对外经济贸易大学会计专业英语
1、 Give a brief explanation for the following terms(10%)
(1) Journal entry
(2) Going concern
(3) Matching principle
(4) Working capital
(5) Revenue expenditure
2. Please read the following passage carefully and fill in each of the 11 blanks with
a word most appropriate to the content (10%)
(1) The double-entry system of accounting takes its name from the fact that every busin
ess transaction is recorded by (____) types of entries: 1: (_____) entries to one or more
accounts and 2: credit entries to one or more accounts. In recording any transaction, the
total dollar amount of the (______) entries must (_____) the total dollar amount of credit
entries.
(2) Often a transaction affects revenues or expenses of two or more different periods, in
these cases, an (_____) entries are needed to (_____) to each period the appropriate amo
unts of revenues and expenses. These entries are performed at the (_____) of each accoun
ting period but (_____) to preparing the financial statements.
(3) Marketable securities are highly (_____) investments, primarily in share stocks and b
ounds, (____) can be sold (_____) quoted market prices in organized securities exchanges.
3.Translate the following Chinese statements into English (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. Translate the following statements into Chinese (12%)
(1) Accounting principles are not like physical laws; they do not exist in nature, awaiti
ng discovery man. Rather, they are developed by man, in light of what we consider to be
the most important objectives of financial reporting. In many ways generally accepted acc
ounting principles are similar to the rules established for an organized sport shuch as foot
ball or basketball.
(2) Accounting have devised procedures whereby the flows of cash receipts and paymen
ts are spread over a period of time in a certain way to derive income, which is represent
ative of the economic performance of the firm for the given period. The income concept
as applied in the real world involves numerous decisions and judgmenmts.
5. Multiple choice questions (choose the best for your answer) (10%)
(1) The CPA firm auditing XY Recording Service found that retained earning were unde
rstated and liabilities were overstated. Which of the following errors could have been the
cause?
A. Making the adjustment entry for depreciation expenses twice;
B. Failure to record interest accrued on a note payable;
C. Failure to make the adjusting entry to record revenue which had been earned but n

 

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