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会计专业英语复习资料一、短语中英互译会计分录投资活动后进先出法客观性原则注册会计师权责发生制累计折旧资产负债表经营决策10、银行存款11、到期日12、历史成本登1升3办、胖sourc岗edoc断ument废1炎4手、确nomin粗alra烟te执1凶5赢、逮credi猎tsal揪e奉1姜6假、盒sum-o桥f-yea肯rs-di迷gits高metho播d航1跑7隙、业econo允mice侦ntity孤assu坑mptio鞠n转1亩8煌、姜finan刚cial环posit下ion旋1槐9会、阁fix铺edas彩sets鱼2组0购、彻publi蛇ch锁earin第g疯2袜1洽、饼incom枕esta棕temen谅t豪2锻2拖、码sales读disc罗ount望2隶3颠、痒value藏adde臣dtax阴2需4蓬、才trade串mark袍2候5须、足bank茧overd易raft宗二、从下列铲选项中选出喇最佳答案谦Gener商ally厉,毫reven铁ueis敲reco县rded观bya歪busin允esse霞nterp婚rise材ata翼poin症t镜when均蝶:沿()话Manag由ement乓deci至desi碑tis稍appro朋priat闭eto颂doso隆Thep搭roduc旨tis差avail胖a缺blef说orsa魔leto淹cons之umers震Anex鲜chang诱ehas搅take离npla姿cean皮dthe耀earn柱ingp跑roces飞sis怎virtu逃ally驶compl枝ete混Anor筒derf叠orme品rchan渡dise旺hasb吊een王recei极ved叼泽2五、俊Whya饮rece养rtain毙cost世scap异itali盯zedw落heni耕ncurr仅edan早dthe泪ndep夕recia秆tedo菊ramo考rtize治dove单rs责ubseq糊uent经accou泊nting鹿顾perio慕ds书?时()章Tore散duce深thei萍ncome姜tax摇liabi蜘lity艘Toai宣dman逆ageme材ntin锈maki纪ngbu奴sines爬sdec炒ision袄s担Toma警tcht今heco盾stso中fpro奔ducti玻onwi菌thre撞venue夸ase涉arned宪殊Toad趟here参toth像eacc说ounti饰ngco怒ncept泡ofc殿onser树vatis节m添3猫、县What悄accou产nting视prin村ciple耍o腹rcon肆cept廊justi绘fies忆t突heus膝eof奏accru都alsa草ndde扇ferra添ls槐?言()愿Going范conc芽ern别Mater景ialit形y海Consi糕stenc富y蓄Stabl巴emon柴etary洽unit代4庭、为Anac脚crued狮expe身nsec茶anbe号stbe去desc威ribed新asa搁namo鞋unt兄()准Paid洽andc赖urren常tlym援atche距dwit权hrev件enue成Paid五andn单otcu绝rrent扫lyma闯tched葛助with液reven泳ue完Notp烤aid争and阳notc泛urren料tlym判atche舍dwit牙hrev赏enue撑Notp肆aida堵ndcu份rrent疗lyma先tched设with禽reve僻nue仗5险、速Conti陷nuati里onof赤abu首sines逝sent该erpri咳sein路the唯absen钟ceof你cont栗rary峡evide楚ncei腥san墨examp毁leof教the浙pri不n恼ciple甚orc拦oncep尽tof韵(琴)垫Busin王esse保ntity位Consi栋st崇ency晚Going紧conc呆ern急Su脊bstan倡ceov液erfo膏rm污6络、昨Inpr飘epari散nga叮bank凝recon知cilia宇tion类,物thea铸mount茫ofc敞hecks触outs圆tandi杰ngwo市uldb郑e黄:快()棍added赖tot再heba葡nkba棋lance扇acco奇rding抖tot法heba齐nkst饶ateme酬nt.裹deduc码tedf站romt捕heba晚nkba阶lance撤acco吩rding捉tot谢heba首nkst医ateme劝nt.伶added对to桶thec护ashb冲alanc降eacc坡o轧rding早tot量hede乔posit舱or倡’蛾srec龙ords.咽deduc岭tedf总romt虚heca纤shba歼lance茶acco臣rding亚tot淋hede很posit陷or通’凡srec芹ords.跪7倦、肯Journ税alen鹿tries蛇base售don板theb射ankr乒econc从iliat皆iona因rere星quire溉dfor鄙:社()铜addit值ions瓜toth醉ecas肢hbal会ance渗accor撞ding忙toth寒edep懂osito韵r检’薪s探reco存rds.主deduc坦tions饱中from棚thec枪ashb文alanc携eacc妄ordin晴gto懂thed坊eposi胀tor附’臣srec絮ords.捞Both择Aand倘B惠Neith饲erA遍norB恳8煮、嗓Apet售tyca妈shfu泛ndis嚼谨:卷()似used流topa求yrel今ative捷lysm躲alla耀mount汁s助。捷estab丛lishe爸dby由estim陈ating石the超amoun端tof昏cash郑neede猜dfor双disb坦ursem联ents类ofre舰lat超ively扑smal始lamo姻unts年a斗spec狸ified裕peri窗o裂d廉。袋reimb凶ursed下when税the牢amoun兼tof而money熊int删hefu骄ndis撕redu罢cedt聪opre单deter陪mined念mini斗muma病moun须t气。拳allo霉fthe蛮abov绣e拨。饰9扔、豪Acor柴porat盛ionh动astw嚼oequ属itys恩ecuri讨ties佳,密which叉ith件olds圾asa球tempo翻rary牛inves亩tment裳.Ifs废ecuri度tyA棚hasa唱cos躺tof信$150轿,乐000a倍nda蛛f信airm紧arket马valu载eof竟$120,饥000,s江ecuri刑tyB朽hasa下cost题of$恨200,0泻00an掠daf球airm岸arket旺valu迫eof析$150,旦000,香atwh森atam寺ount喝shoul按dthe朽sese兆curit母iesb笼erep阔orted圾int樱hecu乳rrent丸asse紫tsse勿ction边oft侄heco浓rpora树tion隐’贱sbal御ance净sheet停?(强)胖A共、仙$350,脸000瓦师B酱、溜$320,燕000放摆C椒、连$3栏00,00械0冶D阁、葵$270,嗓000常1崖0巡、郑Under具what后capt质ionw筹ould抛anin层vestm屠enti谜nsto迈ckth疤atis地hold敏asa董temp知orary喘inve星stmen鸟tbe惹repor阵tedi京nthe花bala余nces费heet挽?衡()新A躬、超Curre关ntas讽sets互六B纯、至Plant推asse贷ts躲C诉、蚀Inves择tment堡s仪D刷、竖None氧ofth饲eabo艘ve浑1赔1雾、柳Ifth拿emer论cha纱ndise航inve果ntory煌att论h叮eend夺oft龙heye钞aris兴over装state摘dby念$7,50防0the斥erro沉rwil痛lcau枝sean融:而overs旁tatem迎ento肃fcos本tof叶merch骡andis开esol戒dfor拆the加year甘by$7渐,500禁under花state丈ment氧ofgr勺ossp盛rofit尝for蚊they慧earb倒y$7,魔500到overs窑tatem云ento殃fnet饺inco坐mefo组rthe柿year结by$愉7,5匠00告under酷state宴ment击ofne攀tinc冠omef舟orth倚eyea夏rby免$7,50过0卸12.Th烟einv命entor俱ysys智teme叠mploy赔inga烟ccoun炭ting厚recor佳dsth汤atco别ntinu裤ously盖disc魄lose掌thea兆mount繁ofi扎nvent困oryi菌scal爱led:抗()倚A.per锣iodic慧B顽.perp寨etual笑轻C.ph洗ysica摆l及D.r陶etail驱13.Th系einv蛛entor纺ycos招ting准meth百odth亡atis换base观don磨thea富ssump准tion讯that谋costs住shou奇ldbe队char眯geda吨gains炊trev马enue沟inth乘eord装erin杠whic词hthe首ywer吴einc闯urred堤is:遮()海A.FIF她O毛B.LI贺FO股C.a狱verag所ecos绘t轻D.p第erpet洪uali谎nvent忍ory寨14.If判merc吵handi紧sein侦vento堂ryis嗓bein厕gval旨ueda香tcos句tand铜夕thep筐rice蚀level殿isr容ising变,the芦meth铃odof蚕cost瞎ingt葡hatw旷illy游ield策thel绣arges龟tnet泪inco粪meis铁:(缺)砌A.FIF托O仆B.LI需FO锈C.a类verag浅e蝇D.per亏iodic侍15.If叉afi寻rmpu监rchas亮es$1中00,00歼0of退bonds黄ofX哄compa瞧nyat摇101雷plus猴accru培edin泰teres弓tof重$2,00嚼0and辰pays垮brok镜er饱’玉sc涨ommis发sions贸of$嫩50,th宅eamo芹untd仇ebite咬dto缘Inves螺tment苹inX蓬Comp岁anyB热onds篮mayb双e:(显)专A.$10同0,000烧摊B.$回101,0波50痰激C.$10筑3,000铲呈D.no塔neof惜the朋above党16.Th虹eown匙er凉’恢sequ赶ityi修nac颤orpor刑ati盆o负nis核commo络nlyc响alled未:(豆)燕A.cap寸ital姜B.s穿tockh猾older权s悬’栋equi膏ty眼C.sha宿rehol阿ders岗’杜inve拜stmen文tD.罢allo侦fthe督abov孔e渴17.If深aco颠rpora窃tion饭reacq螺uires白its筛owns宝tock床,the朵stock名isl陵isted妥ont谎heba妥lance酬shee疏tin铅the:水(中)胞curre盛ntas台sets爆secti液on物忧B.lon案g-ter换mlia览bilit温iess兵ectio劳n亭C.sto降ckhol恶ders权’荷equi德tyse盗ction棕粒D.non总eof低the无above耕订18.Pa齐id-in魄capi溜talf面ora贼corpo怀ratio的nmay欺orig葱inate锁from灰whic每hof姥thef露ollow既ings尖ource称s?(畜)池Real赔estat渗edon彩ated去toth吩ecor缝porat莲ion报Redem桑ption习oft巴heco仅rpora岗tion朴’递sown鉴stoc凡k草Sale刚ofth钞ecor园porat隐io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