会计英语2(10页).docVIP

第一章练习 1) Accounting is an information system that measures business activities communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统） 2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由国有股，它是一个独立的法人实体，是对自己的债务负责 3) The shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动现金流入和流出。 4) is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录交易和事件 5) A is an entity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者企业的债务负责 6) The principle requires each entity keeps accounting records as a separate entity.会计主体原则要求每个单位作为一个单独的实体会计记录。 7) A accountant works for a single employer.私人会计师为一个雇主工作 8) This accounting report of details assets, liabilities, and equity.资产负债表资产，负债和权益 9) The principle requires revenue expenses must be allocated in period incurred.配比原则要求收入和支出必须在发生当期分配。 10) Accounts Payable is in the section of a balance sheet.应付账款资产负债表借方部分。 11) A is an entity owned by two or more persons, and the owners are personally responsible for entity’s debts.合伙是由两个或两个以上的人拥有的一个实体，亲自为实体的债务负责 12) A double entry requires at least one entry and at least another credit entry. 一个复式要求至少一借方分录，另贷方分录 13) A accountant is available to the public.公共会计师 14) The principle requires activities divided and reported in specific time periods.会计分期原则要求活动划分和在特定的时间段报告的活动 15) The principle requires transactions recorded based on one common currency. 货币原则要求基于一个共同的货币交易 16) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动现金流入和流出。 17) The summarizes net profit (or net loss) resulting from income less expenses.利润表汇总净利润（或净亏损）收入减支出。 18) The principle requires transaction recorded on independent, unbiased verifiable basis. 客观性原则要求独立的，公正的和可核查的基础上 19) Debits an