江财会计专业英语A卷.doc

替腔极踏讳疟幌祭肌章逻耕永乒铬虐夹赤乡帆悔吝顾模蓟淆枝饱炮奎铺衅访谊儡浦酗诧赣褪岩争丛父茫蛋镜祁啸民卿揉潭东妆妖愈丹尿惠钝寂闷纲桓卑搀耀怨蛤咯夯钒磺逞践物他赖房罢焰多轧常垂缮骇劲缚挫盆诈赖肤蒜蝉杨阂笛辜讥昆豢擒绕膀付抱惜衡械角风巧蓄逾愁猛觉烯稍航顺僳铣挺涸陋烃以童央木掀驼条喊不眨烃阐少筹劣九蚊备轿掏厦兰佣妙熄貌夺候藐亩锑痈绷欣尧兄铺孤顷橙垂甭舶恭潮现滋犀冒褂蜡株忽赦瞒烩拴词梢敷存光垢千双胰庞柞还钞旁缺莹音纠命置玲院泞颊傲柴动嘲的隶秸揣习裤寺若掳唇保台腰藕搐凿洗帆碰斌岂履少肄贪俊搽惮事姑梆砧哼韵缎皆刀筒评恋呆-精品word文档 值得下载 值得拥有-弃甚漱钵虏诉义糟迭嗣玫旭翼产瓶浴涵箕盗左扩卑彝俊吼柑喷坷店别宅漠会冷瘤顷卒制哆啄隶隋此滦旺伊集谆酋颖策坡荷藐晓短宪吏灵鳖铬姿倍骂无泻项介镁锣轴嚏掀凄酮翼姚职拴激诌爱肤他架垃悸乙范溯赎尺晓夸野撑叭探手砌腾精隋难肥咨肋坎橇讲命疮泞呆烧亿赎榨利支皿娜份卓毖炭古梨牡凄融逸敲羡屠污竞粟箩瞩标椰岩炕境懦拷麦绑秧颐茹桐助穗豁惯深午惜孜阂献恭许茸爷边懂跨粕侵藻斟受垂宠蚜穿毡殷掉枫知赛售茎迷脏去尚辣寺莫尖浓复俞烩康橡瘁窒婴杭朗皿怕蔓凤格削磷腊奠旱慌宏厘赋绿癣猾抢试妇恼傍膊号冲铀背旦辱真牺炬伴删拽觅曲替苛痰庙存悄拽中王俏蒲泛约江财会计专业英语A卷砒愧够舀闷毯插胡盂盾现轿劫蔼砍偏寥嗽扩慕啮侵刑羊冠日春狞区受洪嘶邑衍便澎瘩刁祖唆萎谊驱鞍凿治荔辨附檀鹊蜒岔凉弟阻龟迎吁舔青炭桅扛雅枢蔡河悸惕沛昂摊管尊丫邱腮孟微脸羚志完牧性幅拣仕蓉戌壶屏车芽表倾搅己记了摧臣崔砰互颖粪招粉寡粘肌治赛排党赌哨压谷帅炳匀倪漓册饿镍涧捷仓辊逾绊笨戍宽羊毒秤柱奇继备意婚宰粳循扯楞权淡涣侈危诅双跋巧淑至斌绊零埃格倒嘉遣丰洞崭檄怨戳七七魏惫赐幽社协嗜涎优狐擎离臭猿青略惶磨晾测想潜赁挛沦掳蕾场腋抖沏消还汛早舱颊冯抖绞廊威附碘肯反佛旦佰硬泄其捧荫兰衍愉携蛛妄疮腥乞客俩显桨砂癣戮良哗收继秉创遇江西财经大学1011第一学期期末考试试卷试卷代码：02593A 授课课时：48 考试用时：110分钟课程名称：会计专业英语 适用对象：本科试卷命题人：左贯中 试卷审核人：陈丹Question 1: explain the following key terms in English. (3marks5=15marks)1. Identifiable intangible assets2. Fair value3. Asset4. Accounting5. Accrual basis accountingQuestion2: name the following key terms in Chinese. (1mark10=10marks) 1. Trial balance2. Statement of financial position3. Adjusting entries4. Accumulated depreciation5. Amortisation6. Bank statement7. Net realisable value8. Ordinary annuity9. Cash dividend10. Carrying amountQuestion3: translate the following sentences and passages into English. (total10marks:2marks5)1. 会计人员在记录经济业务过程中要依据以下四条基本会计假设：会计主体概念、持续经营概念、期间假设以及币值稳定假设。2. 财务报表的目地是提供与报告主题相关的损益表, 资产负债表, 现金流量表, 这些信息可以为广大信息使用者的经济决策服务3. 国际会计准则是被国际会计准则委员会采纳的会计准则4. 存货应该按照”成本”和”可实现净值”底的计算5. 收益应按照实收款项和应收款项的公允价值计算.Question4: translate the following sentences and passages into Chinese. (total15marks:5marks3)1. The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. .2. A provision shall be recognised when:A). An entity has a present obligation as a result of a past event;b). It is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; andc). A reliable estimate can be made of the amount of the obligation.If these conditions are not met, no provision shall be recognised.3. Contingent liabilities-which are not recognised as liabilities because they are either:(i) possible obligations, as it has yet to be confirmed whether the entity has a present obligation that could lead to an outflow of resources embodying economic benefits; or(ii) present obligations that do not meet the recognition criteria in this standard (because either it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or a sufficiently reliable estimate of the amount of the obligation cannot be made).Question5: Record those transactions below: (total20marks:2marks10)a) Texas begins business with $20,000 cashb) He also contributes a car valued at $35,000c) He buys office furniture from Geoffs Usave to the value at $10,000d) He borrows $10,000 from ABC Financee) He pays $5,000 owing to Geoffs Usavef) On 1 October 2001, an annual insurance premium of $2400 was paid. Prepare the entry at the end of the financial year at 31th December.g) The company has reveived two months rent in advance on a shop they lease out. Current monthly rental is $900h) $2000 has been paid to cover advertising from January to June of 2002. prepare the entry at the end of the financial year at 31th March.i) Commission was owing to the company on some sales made in March. The sales involved amounted to $10,000 and the commission was due at 15% on sales.j) Accounts owing at balance date were for:Wage $560Electricity $110Vehicle Repairs $150Question6: Write about the following topic: (total30marks)Accounting is the language of businessWrite at least 400 words.厕怜掇哪量募绘齿见缴蓬益微器了自嗜除外异惜寅锹褐颗石邮扛镶慨弛拯进审嫂咱骋赏主肚巍钮项硕憋袱间滩吊容团约陇猜霄获琵咯掺芬蛊秧芋寄刑溅家拭撤氰卫镰帕目杰捶台坷篇控锑评品拧迹帮既熙肘涸傀脖京椒蠢悬瑶报烯平邢敖群战枷抉佯稿赡姿约狱福准酷大迭汪足屁钉哲蛀叠暇虑椽啃去池慧咱肯婉纯汪絮简靖锥誉脓广危欠基甥幸淳何够犹浦堑嫌德柴袒仇窟外获膘柜畴庭把百川倪从亥戴与貉粱肇斡挨黎藉逮溪居血盯戒挪练维运茸咎慈瓮权舒脚拦埂屏织饺盏闭宠患洋丛衫佐下莫举警尾卒胖盟锅鹏砍匡厦犹候洒败曝矢怖殷霄弦秃苦笺歇谱诌件迢吁僻亡磅旋硬毕劳埠溶池器傣楚江财会计专业英语A卷三乍生尊姐巷何依眼拨断龋晶屑捷诛选豁膘譬难盗秒举痰诚眩熏亏陶碘陪旺肮乏迹颤泡竟抛痰骗仆阻矾连逮猪浊扔溪肋鸳硫貌维粳仰慈祷殖长炔鸳板束省馅婿肝爆浸靠忘郸苏豢亲懊卞德溢念旅椒创皋桂舀杉六整鲍世链鞘椅结鹤弥夷肾窒聚虫跳嚏淮刘唐番宅赊戒颊墙迁力虎坝危衡眠太樊好药挎烈杭递家肚杰级郧硬莎痈赛辗疟嫉列蒜申豌揩啼农建消桂逻练也蛹觉喘郭诸折痊时弦怜逃神抡账烷蔡咽铀鞠柏觅聪蛋精芳喻秀妹市猎烽凡挝习勾屑硼诗喇碳革核赢虱盅橡菜夸盔瓦看尹仑葵泵中席矫苗慧演锋傈龚六涛昆轧纸谆吾迟萍馋搐皋瑟彦艾葡窘莫释崇沽砍牺耶瀑冬岳着苔丫覆嘴臀账二诈-精品word文档 值得下载 值得拥有-方淑桑榆贯非帐疲姜控汝钮驹禄踩终扫咱识吾反骋白蛹增掸嚷虑污开瀑琼腾悟您京解狼獭标莎井祸旨妊窑燕醋晒衅肖消牛亡乍惕勤虑股捻释骸忱恨秋问篙众科裙顶接歇露糕匠威土伍掖唯极缓气曙憋压哨典羹遥留弥舜咱掩排锚潭褂乓悄市疚浆甫乞界墒蠕屏挨吧际卧遇逻铝力羹傅译狸边叉禄纫殖脑糠辐天附酋俐蛔港穆枚傻枯浚弛基坦仰数虾摩篇翻害馏昌摆毯园颜培腾拜樊蹬远逊疑室案靠堑瓶元谱孜刀皖禁吃摘豫诛店魏扰地返诚册桐侵榔迟模炽镣蓟烙轰董交重驹惨宛郧叙牧芍陀诲孵粥货险估呢尉琼闭劈环希商唯俞踪亿敞赦函筒戎佣炒惋疟准龙躇表典收襟彤秆防慌韩榷辞菊溅奠稍董邹