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 >>注冊會計師考試英語測試考前測試題

　　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的財務狀況和經營成果，是根據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表老師意見。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。

　　4. Translate the following statements into Chinese (12%)

　　(1) Accounting principles are not like physical laws; they do not exist in nature， awaiting discovery man. Rather， they are developed by man， in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.

　　(2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income， which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.

  2013年注冊會計師考試《職業能力綜合測試》試題及答案匯總

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　　參考答案

　　1. (1) Journal entry

　　A chronological record of transactions， showing for each transaction the debits and credits to be entered in specific ledger accounts.

　　(2) Going concern

　　An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.

　　(3) Matching principle

　　The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.

　　(4) Working capital

　　Current assets minus current liabilities

　　(5) Revenue expenditure

　　Any expenditure that will benefit only the current accounting period.

　　2. 每空1分，其中兩個debit合計1分

　　(1) (two)。 (debit)。 (debit)。 (equal)。

　　(2) (adjusting)。 (assign)。 (end)。 (prior)

　　(3) (liquid)。 (that)。 (at)

　　3.題一10分，第一小段6分，第二小段4分。 題二8分

　　(1) Financial statements show the financial position of a business and the results of its operations， presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers， for many different purposes.

　　Tax returns show the computation of taxable income， legal concept by tax laws and regulations. In many cases， tax laws are similar to generally accepted accounting principles， but substantial differences do exist.

　　(2) Auditors do not guarantee the accuracy of financial statements; they express only their expert opinion as to the fairness of the statements. However， CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.

　　4.每小題6分，每小題包括三小句，每小句2分。

　　(1) 會計原則不象自然法則，從性質上來說不是等待人們去發現，而是我們考慮財務報告的最重要目標后據此由人制定的。在很多方面公認會計準則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規則。

　　(2) 會計師制定了一些會計程序，據此將現金收支分配于一定期間，以某種方式確定出收益，該收益代表這個企業特定期間的經濟成果。收益概念應用于現實生活涉及許多的抉擇和判斷。

　　5.每小題選對1分

　　(1)C，(2)A，(3)B，(4)C，(5)C，(6)A，(7)C，(8)C，(9)B，(10)B

　　6.(1)全對4分，(2)全對5分，(3)全對6分

　　(1) Debit： cash 636000

　　Credit： Bonds payable 600000

　　Premium on bonds payable 36000

　　(2) Debit： Interest Expenses 28302

　　Premium on bonds payable 198

　　Credit： Cash 28500

　　(3) Debit： Interest Expenses 14137

　　Premium on bonds payable 113

　　Credit： Interest payable 14250

　　7.共6個調整數據，做對一個2分，合計數對2分，計14分。

　　Cash flows from operating activities：

　　Net income …………………………………………………………… $260000

　　Adjustment for non cash revenue and expenses：

　　Added (less)： depreciation ……………………………$90000

　　Loss on sale of machinery ……………$2400

　　Patent amortization …………………$14800

　　Amortization of premium on bond …。($4600) $102600

　　Working capital changes：

　　Accounts receivable increase …………($2000)

　　Accounts payable increase …………$8400 $6400

　　Cash flows from operating activities ………………………………$369000

　　8.項目1和項目3正確表述各4分，項目2正確表述3分。

　　Item 1： This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year， half of this expenses should be deferred to next year.

　　Item 2： This item is properly charged the account， because that is for regulative repairs.

　　Item 3： This item is not properly charged， because this expenditure is for increasing the efficiency of production and should be capitalized.