2014注冊(cè)會(huì)計(jì)師考試英語(yǔ)測(cè)試考前測(cè)試題

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 >>注冊(cè)會(huì)計(jì)師考試英語(yǔ)測(cè)試考前測(cè)試題

　　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 business 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 amounts of revenues and expenses. These entries are performed at the (_____) of each accounting period but (_____) to preparing the financial statements.

　　(3) Marketable securities are highly (_____) investments， primarily in share stocks and bounds， (____) can be sold (_____) quoted market prices in organized securities exchanges.

　　3.Translate the following Chinese statements into English (18%)

　　(1) 財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。

　　這些報(bào)表是為許多不同的決策者，許多不同的目的而提供的。

　　納稅申報(bào)單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。

　　(2) 審計(jì)師不保證財(cái)務(wù)報(bào)表的準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表老師意見(jiàn)。然而注冊(cè)會(huì)計(jì)師事務(wù)所的聲譽(yù)來(lái)自于他們對(duì)審計(jì)工作的一絲不茍和審計(jì)報(bào)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， awaiting 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 accounting principles are similar to the rules established for an organized sport shuch as football or basketball.

　　(2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income， which is representative 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.

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　　參考答案

　　1. (1) Journal entry

　　A chronological record of transactions， showing for each 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，其中兩個(gè)debit合計(jì)1分

　　(1) (two)。 (debit)。 (debit)。 (equal)。

　　(2) (adjusting)。 (assign)。 (end)。 (prior)

　　(3) (liquid)。 (that)。 (at)

　　3.題一10分，第一小段6分，第二小段4分。 題二8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.每小題6分，每小題包括三小句，每小句2分。

　　(1) 會(huì)計(jì)原則不象自然法則，從性質(zhì)上來(lái)說(shuō)不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財(cái)務(wù)報(bào)告的最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會(huì)計(jì)準(zhǔn)則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則。

　　(2) 會(huì)計(jì)師制定了一些會(huì)計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個(gè)企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。

　　5.每小題選對(duì)1分

　　(1)C，(2)A，(3)B，(4)C，(5)C，(6)A，(7)C，(8)C，(9)B，(10)B

　　6.(1)全對(duì)4分，(2)全對(duì)5分，(3)全對(duì)6分

　　(1) Debit： cash 636000

　　Credit： Bonds payable 600000

　　Premium on bonds payable 36000

　　(2) Debit： Interest Expenses 28302

　　Premium on bonds payable 198

　　Credit： Cash 28500

　　(3) Debit： Interest Expenses 14137

　　Premium on bonds payable 113

　　Credit： Interest payable 14250

　　7.共6個(gè)調(diào)整數(shù)據(jù)，做對(duì)一個(gè)2分，合計(jì)數(shù)對(duì)2分，計(jì)14分。

　　Cash flows from operating activities：

　　Net income …………………………………………………………… $260000

　　Adjustment for non cash revenue and expenses：

　　Added (less)： depreciation ……………………………$90000

　　Loss on sale of machinery ……………$2400

　　Patent amortization …………………$14800

　　Amortization of premium on bond …。($4600) $102600

　　Working capital changes：

　　Accounts receivable increase …………($2000)

　　Accounts payable increase …………$8400 $6400

　　Cash flows from operating activities ………………………………$369000

　　8.項(xiàng)目1和項(xiàng)目3正確表述各4分，項(xiàng)目2正確表述3分。

　　Item 1： This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year， half of this expenses should be deferred to next year.

　　Item 2： This item is properly charged the account， because that is for regulative repairs.

　　Item 3： This item is not properly charged， because this expenditure is for increasing the efficiency of production and should be capitalized.