注册会计师的英文题目

1、 Give a brief explanation for the following terms（10%） （1） Journal entry（2） Going concern（3） Matching principle（4） Working capital（5） Revenue expenditure2. 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 and2： 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专家意见。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.5. Multiple choice questions （choose the best for your answer） （10%）（1） The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？A. Making the adjustment entry for depreciation expenses twice；B. Failure to recored interest accrued on a note payable；C. Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；D. Faillure to recored the earned portion of fees received in advance.（2） How will net income be affected by the amortization of a discount on bonds payable？A. Interest expense is increased， so net income is decreased；B. Interest expense is decreased， so net income is increased；C. Interest expense is increased， so net income is increased；D. Interest expense is decreased， so net income is decreased；（3） A stock dividendA. Increase the debt-to-equity ratio of a firm；B. Decrease future earnings per share；C. Decrease the size of the firm；D. Increase sharholder‘s wealth；E. None of the above.（4） A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999， an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100， its normal selling price. As a result of this error：A. Income for 1999 is overstated；B. Cost of sales for 2000 will be overstated；C. Income for 2000 will be overstated；D. Income for 2000 will not be affected.E. None of the above.（5）Using the data presented below， calculate the cost of sales for the BC Company for 1999.Current ratio 3.5Quick ratio 3.0Current liabilities 12311999 $600000Inventory 12311999 $500000Inventory turnover 8.0The cost of sales for the BC Company for 1999 was：A. $1600000；B. $2400000；C. $3200000；D. $6400000；E. None of these.（6） W Company computed the following items from its financial records for 1999：Price-earning ratio 12Pay-out ratio 0.6Assets turnover ratio 0.9The dividend yield on W‘s common stock for 1999 is ：A. 5% B. 7.2% C. 7.5% D. 10.2%（7） the data about Accounts receivable of Newton Company for 1999 as follows：Accounts receivable 12311999 $150000Allowance for uncollectible accounts 12311999 5000（credit）Bad debt expenses for the year 2000During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700， What was the amount of accounts receivable written off as bad debts during 1999：A. $1200 B. $1800 C. $2200 D. $2400（8） Which one of the following items would likely increase earnings per share （EPS） of a corporation？A. Declaration of a stock dividend；B. Declaration of a stock split；C. Purchase treasury stock；D. A reduction in the amount of cash dividends paid；E. None of above；（9） The primary purpose for using an inventory flow assumption is to：A. Parallel the physical flow of units merchandise；B. Offset against revenue an appropriate cost of goods sold；C. Minimize income taxes；D. Maximize the reported amount of net income.（10） Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：A. $28000； B. $23000 C. $33000； D. $27000； E. Some other amount6. Bonds payable issue and recording interest expenses.（15%）The ABC Company sold $600000 of its 9.5%， 12 years bonds on April 1， 2000， at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.Required：Prepare journal entries to record：（1） The issue of the bonds on April 1，2000（2） The first interest payment on October 1， 2000（3） The Amortization of premium or discount and interest expenses on December 31， 2001.7. Statement of Cash Flows （14%）The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：A. Depreciation expenses for the year， $90000；B. Loss on sale of machinery used in operations was $2400；C. Accounts receivable increased by $2000；D. Accounts payable increased by $8400；E. Patent amortization for the year was $14800；F. Amortization of premium on bonds payable for the year was $4600.RequiredPrepare the cash flows from operating activities section of a statement of cash flows under the indirect method.8. Determining Revenue and Capital Expenditures （11%）The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.Required：You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and， if not， indicate why not and to which account the transaction should be charged. The three transactions as follows：Item Date Amount Decription1 010300 $10000 Two-year service contract on office equipment2 051800 $38500 Sealing roof leaks over entire production plant3 102000 $48500 Purchase a crane for the assembly departement参考答案1. （1） Journal entryA chronological record of transactions， showing for each transaction the debits and credits to be entered in specific ledger accounts.（2） Going concernAn assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.（3） Matching principleThe revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.（4） Working capitalCurrent assets minus current liabilities（5） Revenue expenditureAny 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）B6.（1）全对4分，（2）全对5分，（3）全对6分（1） Debit： cash 636000Credit： Bonds payable 600000Premium on bonds payable 36000（2） Debit： Interest Expenses 28302Premium on bonds payable 198Credit： Cash 28500（3） Debit： Interest Expenses 14137Premium on bonds payable 113Credit： Interest payable 142507.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 …………………………………………………………… $260000Adjustment for non cash revenue and expenses：Added （less）： depreciation ……………………………$90000Loss on sale of machinery ……………$2400Patent amortization …………………$14800Amortization of premium on bond …。（$4600） $102600Working capital changes：Accounts receivable increase …………（$2000）Accounts payable increase …………$8400 $6400Cash flows from operating activities ………………………………$3690008.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.

注册会计师英语题不需要计算，注会在每个科目均设有一道附加题，考生可以选择英文作答且正确获得额外五分。t一、注册会计师考试涉及到英语部分有：t会计在计算分析题中设了一道小题可以用中文或英文解答；t审计在简答题中设了一道小题可以用中文或英文解答；t税法在计算题中设了一道小题可以用中文或英文解答；t经济法在案例分析题中设了一道小题可以用中文或英文解答；t财务成本管理在计算分析题中设了一道小题可以用中文或英文解答；t公司战略与风险管理在简答题中设了一道小题可以用中文或英文解答；t综合阶段考试科目“职业能力综合测试”在试卷一中出现一道小题可以用中文或英文解答；更多关于注册会计师英语题怎么计算，进入：查看更多内容

既然“英语附加题”它有不可回避的两面性，那么我们也可以对它进行深入剖析。而介于目前资料来源如此稀少，我们也仅能从“答记者问”着手分析了：线索一：随着全球经济一体化的加快，会计职业国际化发展的趋势越来越明显。当前，中国经济与世界经济的融合越来越紧密，中国在吸引世界各地投资者的同时，中国的优秀企业也走出国门，在国际资本市场进行投融资活动，这对注册会计师行业提供国际化服务的要求越来越迫切，这也需要我们在人才选拔的考试中，逐步体现这方面的要求，英语水平是其中的一个考量因素。论：考办负责人的字里行间可以看出，“英语附加题”产生土壤来自于涉外业务，来自于国际接轨，那么最新会计、审计准则引入并广泛使用的概念（如公允价值、商誉等）都将是考试的方向，大家真的想得到“羔羊”，就需要武装自己的牙齿，去熟悉这些词汇，并能够用通俗易懂的英语语言描述出来。线索二：…在总结去年英语测试经验的基础上，经财政部注册会计师考试委员会研究决定，在今年的考试科目中直接增加英语附加题…论：从该条线索可以分析出来，考试委员会可能会考虑去年英语测试的情况，并在考虑此情况的基础上来编写今年的考题，那么去年参考人员都是什么情况呢？ “（一）取得中国注册会计师全国统一考试全科合格证或2006年度报名参加注册会计师全国统一考试的考生；（二）具有大学英语六级或相当于大学英语六级水平的英语基础。”结果又如何？“…注册会计师全国统一考试英语测试在2006年度为首次举行，共有1310人报名，1037人参加考试。累计共有558人取得合格成绩，合格率为53.81％。…”2006年英语测试的考试内容据说90%以上考得都不是专业英语，仅有一两个问题涉及专业。从这条线索来看，大家应该加强日常生活、工作用语的训练了。因为这条线索我们可以大胆的预测，考办真可能出一道情景对话题，让大家通过情景对话中总结出业务往来，甚至做出会计处理或审计报告……想象无极限，大家“不变应万变”的做法就是加强单词量，就算不针对本次附加题，也可增加自己的英语语言能力。搞不好生活情趣也增加，培养出来个小ＡＣＣＡ哟。线索三：“... 今年全国考办确定在会计、审计两门考试科目中增加英文附加题。根据今年的考试情况，全国考办将进一步研究如何将英文附加题逐步推广到其他考试科目中。…”论：这有什么线索可言，其实关键就在“全国考办将进一步研究如何将英文附加题逐步推广到其他考试科目中。”，即为什么要进一步研究才能够推广到其他考试科目呢？这说明英语附加题有浓郁和强烈的专业性，它会和母体（考试科目）紧密相关，专业英语知识将会是考试的方向，可以预想：会计科目，日常财务、审计经常使用的用语和词汇都是我们要知道的内容，大家因此也需要去掌握这些内容。线索四：“... 在英文附加题的答题导语中明确了以英语解答的要求，使考生能正确理解并选做英文附加题。…”论：简单的描述那就是，题目是“英文附加题”，答案也需要“英语解答”，所以大家不要对中文题英文答，英文题中文答抱有任何幻想了，好好训练自己的英文语言组织能力吧，对常用介词、时态的用法要了然于心，不然一大堆专业词汇的堆砌很显然无法拿到判卷老师的同情分。综上所述，我的观点非常明确，那就是：英语基础不错的，那么关注我预测的出题方向：最新专业词汇、日常专业用语、业务处理英文化。并训练以下能力：第一、 加强专业英语词汇的学习，特别是最新的专业术语；第二、 加强英语语言的运用能力，不要成为光说不练的假把式；第三、 训练会计、审计历年考题和答案的翻译能力；英语基础差的，那么做力所能及的事，拿起手中“585页的会计教材”和“637页的审计教材”，放弃一切幻想，踏踏实实，一步一个脚印的去复习她们，也许你不经意的翻阅就将给你带来“数只羔羊”。

可以把原来的多学学，最好去学点社会经验！