2014年注册会计师考试英语测试试题及答案

　　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) 财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。

　　这些报表是为许多不同的决策者，许多不同的目的而提供的。

　　纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。

　　(2) 审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。

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