注冊會計師考試英語加試題樣(doc 7頁)

注冊會計師考試英語加試題樣內容提要：
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.

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