HELLO~这里是小喵给大家搜集的复试英语问答的第二弹。
今天给大家提供的是专门为咱们复试MPACC、MAud的同学准备的专业版的复试英语常用问答模板。
咱们专业英语也分为了会计、财管、审计等多个方面，在整理的过程中，小喵发现内容还是比较多的。受限于篇幅，小喵今天先给大家展示会计部分，财管和审计部分，明后天陆续再给大家发出，大家可以持续关注下哦~
那么我们进入正题：
Professional questions
Ⅰ.Financial Accounting(财务会计)
1.What is Accounting? What is the primary objective of financial accounting? 什么是会计?财务会计的主要是什么?
Accounting is the process of identifying and recording business events as well as presenting and communicating this financial information to end-users in a meaningfulway. In other words, accounting is more than just recording the debits and credits oftransactions. Accounting s really a system or process of recording information anddisplaying it to people in an understandable way, so that they can make decisionsbased on the financial information.
The primary objective of financial accounting is to reflect the fiduciaryresponsibility and provide useful information for decision-making.
2.What are the four assumptions of accounting?会计四大假设是什么?
Accounting basic assumption, also known as accounting basic premise, is the premise of enterprise accounting recognition, measurement, record, and report. Itincludes four assumptions: accounting entity, going concern, accounting periodand monetary measurement.
3.What are the requirements for the quality of accounting information? 会计信息质量要求有哪些?
The requirement of accounting information quality are the basic norms forhigh-quality accounting information provided in corporate financial accounting reports and are the basic characteristics that should make the accounting information provided in financial accounting reports useful for investors and other users to make decisions,including reliability, relevance, comprehensibility, comparability substance is more important than form, importance, prudence and timeliness.
4.What is Accounting reliability? 什么是可靠性原则?
Accounting reliability refers to whether financial information can be verified andused consistently by investors and creditors with the same results. Basically.reliability refers to the trust worthiness of the financial statements.
5. What is the principle of intelligibility?什么是可理解性原则?
The accounting information provided by the enterprise should be clear andclear, so that users of financial reports can understand and use it.
6.What is the timeliness principle?什么是及时性原则?
Enterprises are required to perform accounting confirmation, measurement and reporting of transactions or events that have occurred in a timely manner. Without advancing or delaying. They should collect accounting information in fime, process accounting information in time, and transmit accounting information in time.
7.What is the Relevance Principle?什么是相关性原则?
The relevance principle is that the relevant information must be useful,understandable, timely, and needed for decision making.
8.What is the principle of comparability?什么是可比性原则?
The same or similar transactions or events that occur in the same enterprise indifferent periods shall adopt consistent accounting policies and shall not be changed at will. If it is really necessary to change, it should be stated in the notes(vertically comparable).
For the same or similar transactions or events in different enterprises. The prescribed accounting policies should be adopted to ensure that the accounting information is consistent and comparable (horizontally comparable)
9. What is the principle of substance over form? 什么是实质重于形式原则?
It requires enterprises to perform accounting confirmation, measurement and which can reflect the financial situation of an company and isthe basis for preparing the balance sheet.
The second is the dynamic equation. Profit equals income minus expense.which reflects the operating results of the enterprise and is the basis for compiling the profit statement.
10.What is the accounting equation?什么是会计等式?
Accounting equation is an equation that indicates the basic relationship between accounting elements. There are two accounting equations: one is the static equation:a company's total assets are equal to the sum of its liabilities and its shareholders' equity, which can reflect the financial situation of an company and is the basis for preparing the balance sheet.
The second is the dynamic equation: Profit equals income minus expense.which reflects the operating results of the enterprise and is the basis for compiling the profit statement.
11.What are Financial Statements?什么是财务报告?财务报告的作用是什么?
Financial statements are reports prepared by a company's management to present the financial performance and position. A general set of financial statements usually includes a balance sheet, income statements, statement of owner's equity, and statement of cash flows.Financial statements are the main source of financial information for most decision makers. That is why financial accounting and reporting places such a high emphasis on the accuracy, reliability, and relevance of the information on the sefinancial statements.
12.What are the accounting elements 会计要素是什么?包括哪些?
Accounting elements are financial accounting objects and their basic classifications determined according to the economic characteristics of transactions orevents, which include assets, liabilities, owner's equity, income, expenses, and profits.
13.What are Retained Earnings?什么是留存收益?
Retained earnings is the cumulative profits and losses of a corporation less its dividends paid to shareholders In other words, it's the cumulative amount of moneyleft over after all of the expenses and dividends are paid.
14.What is inventory?存货是什么?
Inventory refers to the finished products or commodities that an enterpriseholds for sale in daily activities, the products in the production process, and the materials consumed in the production process or the process of providing laborservices.
15.What is accounting subject?会计科目是什么?
It classifies the specific content of accounting elements for further measurement.
16.What is trade discountand cash discount?商业折扣和现金折扣分别是什么?
Trade discount refers to the reduction in list price known as discount, allowedby a supplier to the consumer while selling the product generally in bulk quantities.Cash discount is a reduction in the amount of invoice allowed by the seller to the buyer in return for immediate payment.
17. What is a Balance Sheet (Statement of Financial Position)? What is the role of the balance sheet?什么是资产负债表?资产负债表的作用是什么?
Balance sheet refers to the financial statement that reports a company's assets.liabilities, and shareholder equity at a specific point in time. Balance sheets providethe basis for computing rates of return for investors and evaluating a company'scapital structure. In short, the balance sheet is a financial statement that provides an overview of what a company owns and owes, as well as the amount investedby shareholders.
Balance sheets can be used with other important financial statements to conduct fundamental analysis or calculating financial ratios. Investors and creditors canuse the balance sheet to analyze how companies are funding capital assets and operations as well as current investor information.
19. What is an Income Statement (Profit and Loss Statement)? What is the role of the Income Statement?什么是利润表?利润表的作用是什么?
Income statement refers to a financial statement that summarizes the revenue scosts, and expenses incurred during a specified period, usually a quarter or fiscalyear. These records provide information about a company's ability or inability togenerate profit by increasing revenue, reducing costs, or both. These statements are often presented on a cash or accrual basis. Users can analyze the income statement to see if companies are operating efficiently and producing enough profit to fundtheir current operations and growth
20.What is cashflow statement?什么是现金流量表?
The cash flow statement is a statement reflecting the inflow and outflow of cashand cash equivalents in a certain accounting period.
21.What is the Statement of Owners Equity?什么是所有者权益表?
The statement of owner's equity is a financial statement that reports the changesin the equity section of the balance sheet during an accounting period. In other wordsit reports the events that increased or decreased stockholder's equity over thecourse of the accounting period.
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