基础英语1—考试题库及答案

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商务英语翻译测试题及 答案 集团档案编码：[YTTR-YTPT28-YTNTL98-UYTYNN08]

I. Translate the following sentences paying attention to the meanings of words italicized.(15%) 1. The above quoted are the articles in great demand, which have won a high reputation in various markets. 2. The articles in this agreement must not be modified and ended

without the agreement by the both parties. 3. However, the tariff should not be greater in amount than the margin of price caused by dumping. 4. As usual, the lion’s share of the budget is for defense. 5. He once again imparted to us his great knowledge, experience and wisdom.

II. Translate the following sentences with extension.(15%) 1. There is a mixture of the tiger and ape in the character of Hitler. 2.China, which posted its highest growth rate in a decade, is Asia’s new star performer. 3. John took to his studies eagerly, and proved an adept pupil.

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Quantity (with3% more or less): Packing: Unit price: Total value: Shipping Marks: Time of shipment: Port of loading and Discharge: Insurance:

(2) Terms of Payment: By Confirmed, Irrevocable and Divisible L/C in favor of ×××，allowing transshipment and partial shipments. The Letter of Credit shall reach the Sellers before ----and remain valid at above loading port until the 15th day after the aforesaid time of shipment .If the Buyers fail to open the Letter of Credit in time, the Sellers shall have the right to cancel this sales contract without further notice and /or claim on the Buyers for losses resulting therefrom. 【参考答案】

(财务会计)英语学习会计专业英语必备

弃我去者，昨日之日不可留 乱我心者，今日之日多烦忧 过急会计术语英汉对照 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐户 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任 概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报 酬率 A (14)accounting reference date 会计 参照日 A (15)accounting reference period 会 计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测 试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管 理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量 成本法 A (26)annual report and accounts 年度 报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配 账户 A (29)articles of association 公司章程 细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产 价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股 本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本 计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调 节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基 础 B (52)batch 批量 B (53)batch costing 分批成本计算