1. 会计专业英语翻译1（急）
现金流量率对应计费用率：关于增值信息量的实验法研究
基尔加那•阿尔基诺维奇•巴拉克（Zeljana Aljinovic Barac.）
《商业评论》，剑桥（The Business Review, Cambridge.）
好莱坞：2010年夏季（Hollywood: Summer 2010）.
第15卷第2期第206页，共8页
摘要
本文的目的是为了提供有关公司工作指标的现金流量率和应计费用率增值信息量的实验证据。研究假设意味着基于来自现金应计费用率的现金流量率可能比由资金平衡表和收益报表数据计算出来的应计费用率受到会计处理可能性的影响要小。因此，基于现金流量率经营成绩的摊派税款比基于应计费用率的税款会提供更准确而可靠的信息。实验证据的确认将通过克罗地亚列名公司样本提供，更准确地说，通过他们的从2000年到 2006年连续的年度财务报告书提供。所有的变量都建立在类似题目相关研究的基础上并根据他们在资本市场实现的可能性选择。研究结果与资金平衡表、收益表信息和应计费用率在审理公司财政成绩时相比显示了更大的现金流量信息和现金流量率的相关性。
导言
半个世纪以来，经济学家，既有院士也有从业者，已经在借助预报公司业绩、财政亏本或股票行市走向尽力酿成着决策过程中有助于他们的最佳模型。模型中使用的数据类型是不同的，即一部分是定性的，另一些是定量的。不过数据主要来源之一是财政报表，这是由于它们是形式化的、可比的、公开提供的和免费的。由于1988年SFAS 95和1994年IAS 7的导论，现金流报表成为十分重要的汇集情报来源。也就是说，财政报表的使用者更不可能寻求受到“财政数字游戏”可能性影响的信息。由于现金流量需要现金基础原则，不像其他基于应计费用原则那样的财政能够报表，它已经在财务比率中分析成为非常重要的工具。
本文的提示按下列方式组织：第二章，论述研究的理论背景；第三章，进步阐明研究和统计假设并描述取样方法；第四章介绍应用方法并归纳主要发现。论文以结论评述结束。
2. 会计英语翻译
Ordinary Income/Expense (一般支出)
Income （收入）
Sales （出售）
Sales Discounts （出售折扣）
Total Income （总收入）
Cost of Goods Sold （卖出货物成本）
Total COGS （卖出货物总成本）
Gross Profit （总利润）
Expense （支出）
Alarm Expense （警告支出）
Bank Service Charges （银行服务支出）
Business Trip Expense （出差费用）
Cleaning Expense （清洁费用）
Credit Card Charges （信用卡支出）
Delivery Expense （运费）
Equipment Rental （设备出租）
Franchise Fees （专营权费）
Insurance （保险费）
Ocean Delivery In Expense （远洋运输费）
Payroll Expenses （薪金支出）
Payroll-Cash （现金薪金）
Payroll-Check （支票薪金）
Total Payroll Expenses （总薪金支出）
Penalty （罚款）
Rent （租金）
Show Expense （展出费）
Booth Expense （展位费用）
Other Show Expense （其他展出费用）
Total Show Expense （展出总费用）
Supplies （供应）
Marketing （推销）
Office （办公室）
Warehouse （仓库）
Total Supplies （总供应量）
Taxes （税费）
Payroll-Federal （发薪政府）
Payroll-State （发薪国家）
Total Taxes （总税费）
Telephone （电话）
Trade Mark （商标）
Transportation Expense （运费）
Car Lease （汽车租赁费）
Gas and Parking （汽油停车费）
Other Transportation Expense （其他运输费用）
Total Transportation Expense （总运费）
Travel & Ent （出差补贴）
Meals （饮食费）
Total Travel & Ent （总差旅费）
Utilities （使用费）
Gas and Electric （汽油与家用电器）
Total Utilities （总使用费）
Warehouse Expense （仓库保管费）
Waste Expense （损失费）
Total Expense （总费用）
Net Ordinary Income （普通净收入）
Net Income（净收入）
3. 英译中。财务会计类的，求专业翻译。题目Investment and Financial Statements
SMEs in the development process has shown a lot of problems, such as a serious impact on the growth of small and medium enterprises, improve corporate accounting internal control system has become China's small and medium enterprises can not be ignored. By combining the current Fung Chi Motorcycle Parts Factory internal accounting control of the status quo and their external environment, an integrated financial accounting and financial management of subject knowledge, in-the-spot investigation and analysis on the basis of the enterprise to address the internal control issues The corresponding countermeasures.
希望采纳
4. 财务会计英文试题
FINANCIAL ACCOUNTING
编号 成绩
true or fault
1.Russll'Retail bought goods at $10000 which are marked up to $12500.What was the gross profit rate?
a) $25% b)20% c)12.5% d)15%
2.Gooden Company purchased and began depreciating a new truck on April 1,1999.The truck cost $60000,has a five-year service life, and a $12000 resial value. Assuming use of the double-declining method, what is the 1999 depreciation expense?
a) $13440 b)$14400 c)$16800 d)$18000
3.A Co. purchased $8000 of merchandise on July 9 from B Co., FOB shipping point, term 2/10,n/30. Freight charges of $200 were paid by B Co. If A Co. settled the transaction on July 17, the company would pay:
a)$7840 b)8040 c)8036 d)8200
4.Extraordinary items are:
a)disclosed on the statement of retained earnings.
b)disclosed as part of income from continuing operations
c)unusual or infrequent in nature
d)unusual and infrequent in nature
5.Accumulated depreciation, as the term is used on financial accounting represents:
a)cash set aside to replace plant assets when they are worn out
b)earnings retained in the business that will be used to purchase another plant asset when the present asset becomes fully depreciated
c)the portion of the cost of an asset that has been written off as expense since acquisition
d)an expense to be shown on the income statement
6.Using the data presented below, calculate the cost of goods sold for the ABC Company for 1999.
Current ratio 3.5
Acid ratio 3
Current liabilities 12/31/1999 $600000
Inventory 12/31/1998 $500000
Inventory turnover 8
The cost of goods sold for the ABC Company of 1999 was:
a)$1600000 b)$2400000 c)$3200000 d)$6400000
7.Which of the following transactions would result in an increase in the current ratio if the ratio is presently 2:1?
a) repaid a 90-day loan
b)purchased merchandise on account
c)liquidated a long-term liability
d)received payment of an accounts receivable
e)none of the above
8.An aging schele indicated that M Co. had $12500 of uncollectible accounts. Yet, the adjusting entry for bad debts expense was prepared for only $6000. This situation arose because:
a) There was a $6500 debit balance in the Allowance for Bad Debts account prior to adjustment.
b) There was a $6500 credit balance in the Allowance for Bad Debts account prior to adjustment.
c) The Bad Debts expense account had an existing balance of $6500
d) $6500 of uncollectible accounts were written off ring the accounting period.
9.The LIFO inventory valuation method:
a) is acceptable only if a company sells its newest goods first.
b)will result in higher income levels than FIFO in periods of rising prices.
c)will result in a match of fairly current inventory cost against recent selling prices on the income statement.
d)cannot be used with a periodic inventory system .
10.Four years ago, Harrison company invested $500,000,acquired 25% interest equity in M Co. During the next 3 years, M Co. reported earnings of $300,000 and paid dividends of $200,000. In the current year, M Co. reported earnings of $30,000 and paid dividends of $10,000. If Harrison use the equity method, the balance of the investment account and the current income from the investment should be respectively:
a) $582,500 and $7500
b)$530,000 and $7500
c)$530,000 and $2500
d)$500000 and $2500
Bonds Transactions(15%):
ABC company sold $800,000 of its 9%, 20 years bonds on April 1,1999, at 105. The semi-annual interest payment dates are April 1 and October 1.The effective interest rate is 8%. The company fiscal year ends Dec.31.
Requirements:
Prepare journal entries to record:
1. The bond issuance on April.1, 1999.
2. The first interest payment and amortization of premium on Oct.1(using effective interest method)
3. The amortization of premium and interest expense on Dec.31,1999.(using straight-line method).
XYZ Co. was formed on Jan.1999. The company is authorized to issue 100000 shares of $20 par-value common stock and 30000 shares of 6%, $10 par-value preferred stock. The following selected transactions occurred ring the year(15%):
1. Issued 80000 shares of common stock at $35 per share.
2. Issued 14000 shares of preferred stock at $12 per share.
3. Required 5000 shares of treasury stock for $40 per share.
4. Sold 500 shares of treasury stock at $25 per share.
5. Declared cash dividend for $15000.
Requirement:
Make journal entries based on the information given above(compute the cash dividend for common stock and preferred stock respectively)
Statement of cash flow(30%)
Paper 1 Accounting Reports
Information One： Colwell Corporation
Income Statement
For 2003
Sales $ 3,000,000
Cost of goods sold 1,200,000
$ 1,800,000
Expenses
Selling &administrative $ 1,455,000
Building depreciation 25,000
Equipment depreciation 70,000 $ 1,550,000
$ 250,000
Other revenue (expense)
Interest expense $ (200,000)
Loss on sale of equipment (5,000)
Gains on sale of L-T investment 15,000 (190,000 )
Income before income taxes $ 60,000
Income taxes 20,000
Net income $ 40,000
Information Two： Statement of Retained earning
For 2003
Retained earnings, 1/1/2003 $ 450,000
Add: Net income 40,000
$ 490,000
Less: Cash dividends 15,000
Retained earnings,12/31/2003 $ 475,000
Information Three： Colwell Corporation
Comparative Balance Sheet
Dec.31,2002 and 2003
Assets 2003 2002
Current assets
Cash $ 100,000 $ 50,000
Accounts receivable (net) 400,000 375,000
Inventory 425,000 450,000
Prepaid selling expenses 5,000 4,000
Total current assets $ 930,000 $ 879,000
Property, plant & equipment
Land $ 200,000 $ 115,000
Building 1,450,000 1,250,000
Accumulated depreciation: building (50,000) (25,000)
Equipment 725,000 800,000
Accumulated depreciation: equipment (250,000) (260,000)
Total property, plant & equipment $2,075,000 $ 1,880,000
Other assets
L--T investment $ 880,000 $ 1,000,000
Total assets $ 3,885,000 $ 3,759,000
Liabilities & Stockholders' Equity
Current liabilities
Accounts payable $ 470,000 $ 340,000
Notes payable --- 300,000
Income taxes payable 40,000 39,000
Total current liabilities $ 510,000 $ 679,000
L-T liabilities
Bonds payable $ 2,070,000 $ 2,000,000
Stockholders' equity
Common stock, par value $ 1 $ 195,000 $ 130,000
Paid-in capital in excess of par 635,000 500,000
Retained earnings 475,000 450,000
Total stockholders' equity $ 1,305,000 $ 1,080,000
Total liabilities &stockholders' equity $ 3,885,000 $ 3,759,000
Additional Information extracted from Colwell's accounting records:
1.A parcel of land which cost $85,000 was purchased for cash on Oct.19.
2.A building having a fair market value of $200,000 was acquired on the last day of the year in exchange for 65,000 shares of the company's $1 par-value common stock.
3.Equipment of $100,000 was disposed of for cash on May 1.
4.Equipment of $25,000 was purchased on Nov.1.
5.The notes payable relate to money borrowed from First Pacific Trust in late 1998.
6.$120,000 of long-term investments was sold for $135,000, generated a gain of $15,000.
7.Bonds of $70,000 were issued at face value on Feb.14.
Requirements:
Prepare the Statement of Cash Flow in good form for Colwell Corporation under indirect approach.
5. 翻译英文会计题目
编制James公司11月份的银行余额调节表，将公司账面余额与银行对账单余额进行逐笔核对并调整，使双方余额相等，确保调整后的余额准确无误。
6. 高分！一个英文会计案例，求正确翻译和解释。附原题和答案。
已发去邮箱 zozo ^^
7. 英语财务会计题目的翻译：
要求：
将2月交易记录登入日记账薄。包括每笔交易的摘要附注。
利用日期、科目号、日记账摘要及过账记录将交易登入四栏式的总账中。并将总账科目进行试算平衡表。截至1月31日的余额也要进行试算平衡。
于2012年2月29日，为注册会计师SAM MITCHELL准备试算平衡表。
8. 会计英语判断题！求翻译与解答
1、( )Closing entries convert nominal accounts to zero balances.
2、( ) Dividend Declared is a temporary account and is closed to Retained Earnings account at the end of the accounting period.
3、( )Purchases Returns and Allowances is recorded in the purchases journal.
4、( )The term “prepaid” designates the seller is to remit to the freight company.
5、( )A debit memo on a bank statement indicates an addition to the bank balance.
7、( )External reporting (i.e., financial accounting) must follow GAAP in all respects.
9、( )If one has made a sale for which the money has not yet been received, one would debit Unearned Revenues and credit Earned Revenues.
10、( )An decrease in accounts receivable would be dected from Net Income in the operating activities section in the statement of cash flows that employs the indirect method.
12、( )Preparation of a worksheet helps rece the possibility of overlooking an adjustment.
13、( )The accrual basis of accounting often violates the matching rule.
14、( )The owner’s withdrawals account is closed to the Income Summary account.
9. 求会计英语试题答案
A公司于2010年1月2日以22万（美）元收购了B公司44%的有表决权的股票。A公司在B公司这44%的股权使A公司对B公司的运营与财务政策有能力行使重要影响力。2010年B公司盈利10万，分得红利5万。B公司报告截止2011年6月30日的盈利为15万，截止2011年12月31日的盈利为20万。2011年7月1日，A公司将其在B公司的一半股份以16万现金卖掉。B公司于2011年10月1日分得红利6万。
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