注册会计师考试英语加试题样(doc 7页)
- 所属分类:
- 财务会计
- 文件大小:
- 215 KB
- 下载地址:
- 相关资料:
- 注册会计师考试
注册会计师考试英语加试题样(doc 7页)内容简介
注册会计师考试英语加试题样内容提要:
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.
..............................
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.
..............................
用户登陆
财务会计热门资料
财务会计相关下载