2014年注冊會計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) 財務報表反映一個企業(yè)的財務狀況和經(jīng)營成果，是根據(jù)公認會計準則編制的。

　　這些報表是為許多不同的決策者，許多不同的目的而提供的。

　　納稅申報單則反映應稅收益的計算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認會計準則相似，但兩者卻存在實質上的不同。

　　(2) 審計師不保證財務報表的準確性，他們僅就財務報表的公允性發(fā)表專家意見。然而注冊會計師事務所的聲譽來自于他們對審計工作的一絲不茍和審計報告的可靠性。

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