期期末测试题

Ⅰ、Translate The Following Terms Into Chinese .

1. entity concept 主题概念

2.depreciation折旧

3. double entry system

4.inventories

5. stable monetary unit

6.opening balance

7.current asset 8.financial report

9.prepaid expense 10.internal control

11.cash flow statement 12.cash basis

13.tangible fixed asset 14.managerial accounting

15. current liability 16.internal control

17.sales return and allowance 18.financial position

19.balance sheet 20.direct write-off method

Ⅱ、Translate The Following Sentences Into Chinese .

1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers.

2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers.

3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future.

资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。

4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, owner’s equity, revenue, expense and profit (income).

会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重

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