| 第 1 頁：試題 |
| 第 4 頁：參考答案 |
2014年注冊會(huì)計(jì)師考試英語測試試題及答案
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.
3.Translate the following Chinese statements into English (18%)
(1) 財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。
這些報(bào)表是為許多不同的決策者，許多不同的目的而提供的。
納稅申報(bào)單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。
(2) 審計(jì)師不保證財(cái)務(wù)報(bào)表的準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表專家意見。然而注冊會(huì)計(jì)師事務(wù)所的聲譽(yù)來自于他們對審計(jì)工作的一絲不茍和審計(jì)報(bào)告的可靠性。
相關(guān)推薦：
2014年注冊會(huì)計(jì)師考試綜合階段考試應(yīng)試技巧
下載
