一、名词解释
1.account reveivable(应收账款)are liquid aets,usually being converted into cash within a period
of 30 to 60 days.Therefore, accounts receivable from customers are claified as current aets, appearing in the balance sheet immediately after cash and marketable securities.
2.double entry accounting（复式记账法）is a standard accounting method that involves each
transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts.
3.materiality（重要性原则）refers to the magnitude of an omiion or mitatement of accounting
information that, considering the circumstances ,make it likely that the judgment of a reasonable person relying on the information would have been influenced by the omiion or mitatement.
4.perpetual inventory system（定期盘存制）Under the perpetual inventory system,the inventory
records are kept up-to-date.Virtually all large busine organizations use perpetual inventory systems.
5.unearned revenue（预收账款）A liability for unearned revenue arises when a customer pays in
advance.
6.financial statement（财务报表）Four related accounting reports that summarize the current financial
position of an entity and the results of its operations for the preceding year(or other thim period)
7.historical cost（历史成本）The historical cost of an aet is the exchange price in the transaction in
which the aet was acquired
8.depreciation（折旧）The systematic allocation of the cost of an aet to expense over the years of
its estimated useful
9.accrued liabilities（应计负债）The liabilities to pay an expense which has accrued during the
period.Accrued liabilities are also called accrued expenses.
10.income（收入）is defined as increases in economic benefits during the reporting period,in the form
of inflows or enhancements of aets,or decreases of liabilities tha result in increases in
equity,other than those relating to contributions from equity participants.Income encompaes both revenue and gains.
11.aet（资产）is a resource controlled by the enterprise as a result of past events and from which
future economic benefits are expected to flow to the enterprise.
12.account payable（应付账款）often are subdivided into categories of trade accounts payable and
other accounts payable.Trade accounts payable are short—term obligations to suppliers for purchases or merchandise.Other accounts payable include liabilities for any goods and services other than merchandise.
13.FIFO（先进先出法）A method of computing the cost of inventory and the cost of goods sold based
on the aumption that the first merchandise acquired is the first merchandise sold,and that the ending inventory consists of the most recently acquired goods.
14.Goodwill（商誉）The present value of expected future earnings of a busine in exce of the
earnings normally realized in the industry.
15.cost principle（历史成本原则）The cost principle states that aets should by recorded at their
cost.Cost is the value exchanged at the time something is acquired.
二、英译中（10个，1分一个）
三、句子翻译（英译汉，汉译英各5个，每个3分）
四、分录（10个，2分一个）
注：二到四题老师没有画重点，考的都是书上1到6章很基本的东西。
五、小作文（400字，三选一）
1 Accounting is the language of busine
2 Accounting in the modern time
3 Accounting is an economic management activities.
