会计专业英语分录题

会计专业英语对话

642.Excuse me，sir.May I apply for the position of accountant？先生，我可以申请会计一职吗？ 643.Sure.Please sit down.当然可以，请坐。 644.What university did you graduate from？ 你从哪所学校毕业？

645.I graduated from Beijing College of Commerce.我毕业于北京商学院。

646.What was your major at college？你上大学主修什么专业？

647.My major was accounting.我主修会计学。

648.Can you name some of the courses you completed in relation to accounting？你能说出一些你学过的与会计相关的课程吗？ 649.Sure.I took such courses as accounting principles，commercial accounting，cost accounting，industrical accounting

中国加入WTO后与世界经济的全面接轨对会计专业人才的培养提出了更高的要求,具有专业英语应用能力的高素质人才越来越为市场所急需.会计专业英语教师应结合学生实际确定教学目标、选择教学内容并制定教学方法.

教学探索

会计专业英语教学探讨李哲

(河南经财学院经贾语系河南郑州 4。〕外， 5以 2)摘要:中加国入w TO后与界经的面轨对计专人才的养了的世济全接会业培提出更高要求，有专英应用力具业语能的高质越来素人才越为市所。场急需会计专英教师结业语应合学生实确定际教学目选教学内并教学法标、择容制定方。关键词:会业;英教学;英技能;原教、计专语语版材随着世界经济一体化进程的逐步加快和中国加人

WTO后与经济的接中国世界全面轨，传统的计人经会员已远远满足场的求，够任外经工作的素不能市需能胜涉济高质会计专业人才越来越为市场所急需。此，因培养会计专业学生的专业英语应用能力，对会计专业人才的成长以及中国经济管理人才参与国际竞争、加强国际合作、实现中国企业国际化战略都起着至关重要的作用。高校中的会计专业英语课程，正是为了顺应这一形势的需要而开设的。一、课程教学目标的设定

英语的学习，对于专业英语的学习正处于最佳的准备状态。应选择英文原版会计学原理类教材。目前会计专业英语课程

Chapter 2 Accounting Concepts and Principles

财务报表要素

Asset 资产 Liability 负债

Equity 所有者权益、股本 Revenue 收入 Expense 费用 Gain 利得 Loss 损失

For each item below, indicate to which category of elements of financial statements it belongs.

每个项目下面，说明这类财务报表要素属于.

(a) Retained earnings 留存收益 equity (b) Sales 销售 revenue (c) Additional paid-in capital 股本溢价 equity (d) Inventory 存货 asset (e) Depreciation 折旧费

中国加入WTO后与世界经济的全面接轨对会计专业人才的培养提出了更高的要求,具有专业英语应用能力的高素质人才越来越为市场所急需.会计专业英语教师应结合学生实际确定教学目标、选择教学内容并制定教学方法.

教学探索

会计专业英语教学探讨李哲

(河南经财学院经贾语系河南郑州 4。〕外， 5以 2)摘要:中加国入w TO后与界经的面轨对计专人才的养了的世济全接会业培提出更高要求，有专英应用力具业语能的高质越来素人才越为市所。场急需会计专英教师结业语应合学生实确定际教学目选教学内并教学法标、择容制定方。关键词:会业;英教学;英技能;原教、计专语语版材随着世界经济一体化进程的逐步加快和中国加人

WTO后与经济的接中国世界全面轨，传统的计人经会员已远远满足场的求，够任外经工作的素不能市需能胜涉济高质会计专业人才越来越为市场所急需。此，因培养会计专业学生的专业英语应用能力，对会计专业人才的成长以及中国经济管理人才参与国际竞争、加强国际合作、实现中国企业国际化战略都起着至关重要的作用。高校中的会计专业英语课程，正是为了顺应这一形势的需要而开设的。一、课程教学目标的设定

英语的学习，对于专业英语的学习正处于最佳的准备状态。应选择英文原版会计学原理类教材。目前会计专业英语课程

accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐

account classification 帐户分类 account current 往来帐

account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目

accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）

are related to specific time periods ,typically on

《会计专业英语》模拟试题及答案

一、单选题 （每题1分，共 20分）

1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.

2） In order to achieve comparability it may sometimes be necessary to override the prudence concept.

3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.

4） To comply with the law, the legal form of a transaction must

中国地质大学（北京）继续教育学院 2016年03课程考试

《会计专业英语》模拟题

一．单项选择题

1. The Realization Principle indicates that revenue usually should be recognized

and recorded in the accounting record, .

A. when goods are sole or services are rendered to customers B. when cash is collected from customers C. at the end of the accounting period

D. only when the revenue can be matched by an equal dollar amount of expenses 2. The Matching Principle: .

A. applies only to situations in which a cash payment o

中国地质大学（北京）继续教育学院 2016年03课程考试

《会计专业英语》模拟题

一．单项选择题

1. The Realization Principle indicates that revenue usually should be recognized

and recorded in the accounting record, .

A. when goods are sole or services are rendered to customers B. when cash is collected from customers C. at the end of the accounting period

D. only when the revenue can be matched by an equal dollar amount of expenses 2. The Matching Principle: .

A. applies only to situations in which a cash payment o

17春南开16秋学期）《会计专业英语》在线作业

一、单选题（共 20 道试题，共 40 分。）

1. Current liabilities are（ ）

A. due, but not receivable for more than one year B. due, but not payable for more than one year C. due and receivable within one year D. due and payable within one year 正确答案：

2. Under which method of cost flows is the inventory assumed to be composed of the most recent costs? A. average cost B. last-in, first-out C. first-in, first-out D. weighted average 正确答案：

3. Notes may be issued （ ） A. when assets are purchased

B. to creditor's to te

谋学网www.mouxue.com

【奥鹏】[南开大学]18秋学期（1709、1803、1809）《会计专业英语》在线作业 试卷总分:100 得分:100

第1题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs? A、average cost

B、last-in, first-out C、first-in, first-out D、weighted average

第2题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）

A、Uncollectible accounts expense for the year

B、total of the accounts receivables written-off during the year C、total estimated