List of Questions for the Exam
考试题目列表

Discipline: Financial accounting
专业： 财务会计

1. What is financial accounting?
1. 什么是财务会计？

2. Why financial accounting is important for the enterprise?
2. 为什么财务会计对企业很重要？

3. What are the differences between financial accounting and management accounting?
3. 财务会计和管理会计有什么区别？

4. What are the main types of financial statements in financial accounting?
4. 财务会计中的财务报表主要有哪些类型？

5. What is the role of the statement of financial position?
5. 财务状况表的作用是什么？

6. The role of assets for the enterprise.
6. 资产对企业的作用。

7. The role of current assets for the enterprise.
7. 流动资产对企业的作用。

8. The role of non-current assets for the enterprise.
8. 非流动资产对企业的作用。

9. What is double-entry accounting?
9. 什么是复式记账法？

10. What is the role of property, plant and equipment as assets?
10. 财产、厂房和设备作为资产的作用是什么？

11. What are the main elements of current liabilities in the accounting process?
11. 会计过程中流动负债的主要要素是什么？

12. What is the role of current liabilities for the enterprise?
12. 流动负债对企业的作用是什么？

13. What is the accounting cycle?
13. 什么是会计周期？

14. What are the main steps in accounting cycle?
14.会计周期的主要步骤是什么？

15. The role of permanent accounts in the accounting process.
15.永久账户在会计过程中的作用。

16. The role of nominal accounts in the accounting process.
16.名义账户在会计过程中的作用。

17. What are the main adjustments that should be made in the process of completing the trial balance?
17.在完成试算表的过程中，应该做哪些主要调整？

18. The role of closing entries in the accounting process.
18.结算分录在会计过程中的作用。

19. The process of closing the books in financial accounting.
19.财务会计中的关账过程。

20. The role of post-closing trial balance in financial accounting.
20.结算后试算表在财务会计中的作用。

21. The role of ledger in accounting cycle.
21. 分类账在会计周期中的作用。

22. What is the role of fiscal year in the accounting cycle?
22. 会计年度在会计周期中的作用是什么？

23. What are the differences between fiscal year and natural business year?
23. 财政年度和自然营业年度有什么区别？

24. What is tbe role of liquidity and solvency for an enterprise?
24. tbe 流动性和偿付能力对企业的作用是什么？

25. Which kind of assets is considered to be the most liquid and why?
25.哪种资产被认为是流动性最强的，为什么？

26. What is the working capital?
26.营运资金是多少？

27. How to calculate the working capital of an enterprise?
27.企业如何计算营运资金？

28. What is the current ratio?
28.什么是流动比率？

29. How to calculate the current ratio of an enterprise?
29.企业如何计算流动比率？

30. What are the main asset valuation method?
30. 资产估值方法主要有哪些？

31. What is included in the cash account of an enterprise?
31. 企业的现金账户包括什么？

32. What can be considered as cash equivalent in financial accounting?
32. 在财务会计中，什么可以被视为现金等价物？

33. What is the role of receivables?
33. 应收账款的作用是什么？

34. What are the main types of receivables in financial accounting?
34. 财务会计中应收账款的主要类型有哪些？

35. What is the role of accounts receivable for an enterprise?
35. 应收账款对企业的作用是什么？

36. What are the main adjustments related to sales in accounting?
36. 会计中与销售额相关的主要调整有哪些？

37. How to recognize the adjustments for discounts in financial accounting?
37. 如何确认财务会计中的折扣调整？

38. What is considered to be uncollectable accounts?
38. 什么被认为是无法收回的账户？

39. How to adjust accounts for bad debts in financial accounting?
39. 财务会计如何调整坏账 账户？

40. What are the main approaches to account for bad debts in financial accounting?
40. 在财务会计中核算坏账的主要方法有哪些？

41. What are the main advantages and disadvantages of financing with accounts receivable?
41. 应收账款融资的主要优缺点是什么？

42. What is the role depreciation in financial accounting?
42. 折旧在财务会计中的作用是什么？

43. What is the straight-line method of accounting for depreciation in financial accounting?
43. 财务会计中折旧的直线法是什么？

44. What is the role of liabilities for an enterprise?
44. 负债对企业的作用是什么？

45. What are the main types of liabilities in financial accounting?
45. 财务会计中的负债主要有哪些类型？

46. What are the main elements of equity in financial accounting?
46. 财务会计中权益的主要要素是什么？

47. What are the elements of the accounting equation?
47. 会计方程式的要素是什么？

48. The role of retained earnings in financial accounting.
48. 留存收益在财务会计中的作用。

49. How to calculate retained earnings in financial accounting?
49. 财务会计如何计算留存收益？

50. The main factors that can affect the retained earnings of an enterprise
50. 影响企业留存收益的主要因素

51. What are the main elements of the owner’s equity in financial accounting?
51. 财务会计中所有者权益的主要要素是什么？

52. What are the main asset accounts in financial accounting?
52. 财务会计中的主要资产账户有哪些？

53. What are the main liability accounts in financial accounting?
53. 财务会计中的主要负债账户有哪些？

54. What are the main equity accounts in financial accounting?
54. 财务会计中的主要权益账户有哪些？

55. What are the main revenue accounts in financial accounting?
55. 财务会计中的主要收入账户有哪些？

56. What are the main expense accounts in financial accounting?
56. 财务会计中的主要费用账户有哪些？

57. What is a current liability in financial accounting?
57. 什么是财务会计中的流动负债？

58. What is a non-current liability in financial accounting?
58. 什么是财务会计中的非流动负债？

59. What are the key features of current liabilities in financial accounting?
59. 财务会计中流动负债的主要特点是什么？

60. What is the role of notes payable as liabilities in financial accounting?
60. 作为负债应付票据在财务会计中的作用是什么？

61. The payroll and payroll taxes payable in financial accounting
61. 财务会计中应缴纳的工资税和工资税

62. What are the main elements of the payroll and payroll taxes payable in financial accounting?
62. 财务会计中应付的工资和工资税的主要要素是什么？

63. What is the role of unearned revenue in financial accounting?
63. 未实现收入在财务会计中的作用是什么？

64. What is a non-current liability in financial accounting?
64. 什么是财务会计中的非流动负债？

65. The advantages of bond financing over common stock financing.
65. 债券融资相对于普通股融资的优势。

66. What are the role of long-term bonds in financial accounting?
66.长期债券在财务会计中的作用是什么？

67. What are the main types of bonds in financial accounting?
67. 财务会计中的债券主要有哪些类型？

68. What are the main ratios that provide information about debt-paying ability and long-run solvency of an enterprise?
68. 提供有关企业偿债能力和长期偿付能力信息的主要比率是什么？