开国大典作文会计英语复习范围
一、翻译付款申请（英译汉，汉译英各10个，每个1分）
Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance rvices 鉴证服务 stakeholder 利益相关者 deferrals 递延项目 replacement cost 重置成本 matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expens 预付费用 unearned revenues 预收收入 accrued expens 应计费用 accrued revenues 应计收入 dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量 disclosure notes 报表附注 accounting policies 会计政策 savings accounts
储蓄账户 owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法 activity bad costing 作业成本法 management accounting 管理会计 standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adver opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则
二、多选（10个，每个2分）
1. Accounting assumptions. 会计假设
Separate entity assumption.会计主体假设 Going concern assumption.持续经营假设 Accounting-period assumption.会计分期假设 Monetary unit assumption.货币计量假设
2. Accounting recognition and measurement principles 会计确认和计量原则
Cost principle. 历史成本原则 9型人格测试Matching principle. 配比原则Conrvatism. 谨慎性原则 Materiality.重要性原则 Differentiate capital and revenue.划分资本性支出和收益性支出 Substance over form. 实质重于形式
3. External urs of accounting information are not directly involved in running the organization. Almost all of us are urs of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press.
会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。外部会计信息使用者包括股东、债权人、董事、客户、供应商、监管部门、律师、经纪人和新闻媒体。
4. Internal urs of accounting information are tho directly involved in managing and operating an organization. Company managers are the primary internal urs of accounting information.
会计信息的内部使用者直接参加企业的经营管理，公司的经营管理人员是会计信息的主要内部使用者。
三影塔
5. The procedures performed in the accounting cycle normally include:
identify transactions or events to be recorded, journalize transactions and events, posting from journal to ledger, prepare unadjusted trial balance, journalize and post adjusting journal entries, prepare adjusted trial balance, prepare financial statements, journalize and post closing entries, and prepare post-closing trial balance.
每个会计循环要包括的步骤：确认需要记录的交易或事项；将交易或事项登记到日记账中；从日记账过入分类账；编制调整前余额试算表；将调整分录计入日记账并过入分类账；编制调整后余额试算表；编制财务报表；将结账分录计入日记账并过账；编制结账后余额试算表。
6. Cash includes currency and coins along with the amounts on deposit in bank accounts, checking accounts (called demand deposits), and savings accounts (called time deposits).
古诗的特点
现金包括纸币、硬币、银行存款、支票账户存款（活期存款）和许多储蓄账户存款（定期存款）。
7. Receivables are classified as accounts receivable, notes receivable, and other receivables.
应收款项被划分为：应收账款；应收票据；其他应收款.
8. The methods of uncollectible accounts: the direct write-off method, and the allowance method.
坏账处理的方法：直接销账法和备抵法。
9. In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.制造业企业中主要有三种类型的存货：原材料、在产品和完工产品。
10. The two alternative approaches to the determination of inventory and of cost of goods sold are called the perpetual inventory system and periodic inventory system.
模拟实验计算存货成本和销售成本的两种计算方法是永续盘存制和定期盘存制
11. The four inventory valuation methods to be considered are known as specific identification, average cost, first-in, first-out, and last-in, first-out.
常用的存货计价方法：个别计价法，平均计价法，先进先出法，后进后出发 .
12. The definition of an intangible ast requires identifiability，control and the existence of future economic benefits.无形资产必须具有的特点：可辨认性、为企业所控制、可带来未来经济利益。
13. Leading examples of Intangible asts are 欢迎辞patents, trademarks, franchis, and copyrights.
常见的无形资产项目包括专利权、商标和品牌、专营权，版权。
14. The examples of natural resources are standing timber, mineral deposits, and oil and gas fields.
自然资源举例：深林、矿藏、天然气和油田
15. It is easy to determine the existence and the amount of many liabilities. Included in this category are accounts such as accounts payable, wages payable and other employee benefit cost and liabilities, interest payable, current maturities of long-term debt, dividends payable. 许多负债的发生及其金额比较容易确定，如应付账款、应付职工薪酬、应付利息、长期负债本期到期部分、应付股利等。
16. The most common examples of noncurrent liabilities are bonds payable and long-term notes payable.
最常见的非流动负债就是应付债券运动会广播稿100字和长期应付票据
17. When a corporation needs to rai a large amount of long-term capital, it generally lls additional shares of capital stock or issues bonds payable.当企业需要筹集大量长期资金是一般采用两种方式，增发股票或发行债券。
