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>>注册会计师考试英语测试考前测试题
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) 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老师意见。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， 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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参考答案
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，其中两个debit合计1分
(1) (two)。 (debit)。 (debit)。 (equal)。
(2) (adjusting)。 (assign)。 (end)。 (prior)
(3) (liquid)。 (that)。 (at)
3.题一10分，第一小段6分，第二小段4分。 题二8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.每小题6分，每小题包括三小句，每小句2分。
(1) 会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。
(2) 会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。
5.每小题选对1分
(1)C，(2)A，(3)B，(4)C，(5)C，(6)A，(7)C，(8)C，(9)B，(10)B
6.(1)全对4分，(2)全对5分，(3)全对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个调整数据，做对一个2分，合计数对2分，计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.项目1和项目3正确表述各4分，项目2正确表述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.