会计英语——精选推荐

会计英语
会计英语
⼀、判断题
1.Accounts are records of increases and decreases in individual
financial statement items. 账户是个⼈财务报表项⽬的增减记录。

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2.The double-entry accounting system records each transaction
twice. 复式记账系统记录每笔交易两次。

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3.Accounts payable are accounts that you expect will be paid to
you. 应付账款是预计将会付钱给你的账户。

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4.Accounting is a service that provides many different users with
financial information to make economic decisions. 会计是⼀种为许多不同的⽤户提供财务信息来做出经济决策的服务。

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5.Drawings are an example of an expense. 撤资是费⽤的⼀个例⼦。

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6.Firms that conduct their operations in more than one country
are referred to as multinational corporations.在多个国家开展业务的公司被称为跨国公司。

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7.Reliability of information means that the information is free of
error and bias. 信息的可靠性意味着信息是没有错误和偏差的。

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8.One of the most important differences between a service
business and a retail business is in what is sold.服务业务和零售业务之间最重要的区别之⼀就是销售。

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9.In a trading business, sales minus operating expenses equal net
income.在交易业务中，销售额减去营业费⽤等于净收益F
10.Under the periodic inventory system, the cost of goods sold is
equal to the beginning merchandise inventory plus the cost of goods purchased plus the ending merchandise inventory.在定期盘存制下，销售的商品的成本等于开始的商品库存加上购买的商品成本加上期末商品库存。

F 11.Prepaid expenses are an example of an expense. 预付费⽤是费⽤的⼀个
例⼦。

F 预付费⽤是资产
12.Withdrawals decrease owner’s interest and are listed on the
income statement as a deduction from revenue.提款会减少业主的权益，并将其列在收益表上，作为收⼊的扣除。

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13.The full disclosure principle requires that circumstances and
events that make a difference to financial statement users be disclosed.充分披露原则要求披露与财务报表使⽤者不同的情况和事件。

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14.The primary purpose of a statement of cash flows is to provide
financial information about the cash receipts and cash payments of an enterprise.现⾦流量表的主要⽬的是提供关于企业现⾦收⼊和现⾦⽀付的财务信息。

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15.As we compare a merchandise business to a service business,
the financial statement that changes the most is the Balance Sheet.当我们将商品业务与服务业务进⾏⽐较时，主要改变的财务报表是资产负债表。

F 16.The ending merchandise inventory for 2005 is the same as the
beginning merchandise inventory for 2006.2005年的期末商品库存与2006年期初商品库存相同。

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17.The order of the flow of accounting data is (1) record in the
ledger, (2) record in the journal; (3) prepare the financial statements.会计⽇期的前后顺序为(1)分类帐记录，(2)⽇记账记录;(3)编制财务报表。

F 18.When an accounts payable account is paid in cash, the owner’s
interest in the business decreases.当应付账款⽤现⾦⽀付时，所有者权益会减少。

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19.Cash flows from investing activities, as part of the statement of
cash flows, include receipts from the sale of land.作为现⾦流量表的⼀部分，投资活动的现⾦流包括出售⼟地的收⼊。

T 20.Closing entries for a trading business are similar to those for a
service business.交易业务的结账分录与服务业务类似。

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21.Individuals cannot rely on auditors and management of firms to
offer honest information about the financial well-being of firms.
个⼈不能依靠审计师和公司的管理⼈员来提供关于公司财务状况的真实信息。

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22.Debits: increase assets and increase liabilities.借⽅:增加资产和增加负债F
/doc/b8924f5cabea998fcc22bcd126fff705cc175c9d.html sales is equal to sales minus cost of goods sold.净销售额等于销售
额减去商品销售成本。

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24.The accounting equation can be expressed as
Assets-liabilities=Owner’s Equity会计等式可以表⽰为资产—负债=所有者权益T 25.Retailers record all credit card sales as charge sales. 零售商记录所有的
信⽤卡销售为赊销。

F 应记为营业收⼊
26.In comparing a retail business to a service business, the
accounting cycle is basically the same.将零售业务与服务业务相⽐较，会计周期基本上是相同的。

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27.Paying an account payable increases liabilities and decreases
assets⽀付应付账款增加负债，减少资产 F 减少负债，减少资产
28.Cash investment by owners increase both equity and assets所有者
的现⾦投资增加了股权和资产T
29.Drawings are an example of a liabilities. 撤资是负债的⼀个例⼦。

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30.Accounting is a system that collects and processes financial
information about an organization and reports that information to decision makers. 会计是⼀个收集和处理⼀个组织的财务信息并向决策者报告信息的系统。

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31.In accounting and reporting for a business entity , the
accounting and reporting for the business must be kept separate from other economic affairs of its owners.在会计和报告业务实体中，业务的会计和报告必须与其所有者的其他经济事务分开。

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32.The accounting period in which service revenue is recognized (i.e.
revenue for services rendered) is generally the period in which the cash is collected.服务收⼊被确认的会计期间(即服务收⼊)通常是收付现⾦的时期。

T 33.The financial statement that shows an entity’s economic
resources and it’s liabilities is the statement of cash flows
财务报表显⽰⼀个实体的经济资产和负债的是现⾦流量表F
34.The account of cash paid by a business for office utilities would
be reported on the statement of cash flows as an operating activity
将现⾦流作为经营活动的现⾦流量表，将被报告在办公室公⽤事业公司⽀付的现⾦账户T 35.An audit guarantees that the financial statements are free of all
misstatements审计保证财务报表没有任何的错误陈述F
⼆、选择题
1．The matching concept匹配的概念是？
a.Addresses the relationship between the journal and the
balance sheet 处理⽇记账与资产负债表之间的关系
b.Determines whether the normal balance of an account is a
debit or credit确定帐户的正常余额是借⽅还是贷⽅
c.Requires that the dollar amount of debits equal the dollar
amount of credits on a trial balance要求在试算平衡表上的美元借⽅总
额等于美元的贷⽅总额
d.Determines that expense related to revenue be reported at
the same time the revenue is reported. 确定与收⼊相关的费⽤
同时报告收⼊。

2. Which one of the following below would not be classified as an
operating activity?下列哪⼀项不属于经营活动?
a. interest expense 利息费⽤
b. income taxes 所得税
c. payment of dividends ⽀付股息
d. selling expenses 销售费⽤
3. Which of the items below is not a business organization form?
以下哪项不是商业组织形式?
a.Entrepreneurship 创业
b.P roprietorship 独资企业
c.Partnership 合伙企业
d.C orporation 公司
4.Which of the following best describes accounting?
下列哪⼀项最恰当描述了会计?
a.Records economic data but does not communicate the data to
users according to any specific rules记录经济数据，但不按照任何具体规则将数据传递给⽤户b.Is an information system that provide to stakeholders是⼀个
为利益相关者提供信息的信息系统
c.Is of no use by individuals outside of the business业务之外的个⼈没
有⽤处
d.Is used only for filling out tax returns and for financial
statements for various type of government reporting requirements 只⽤于填写报税表及各类政府报告要求的财务报表5. A company purchases equipment for $29 000 cash. This transaction should be shown on the statement of cash flows under
⼀家公司⽤29000美元的现⾦购买设备，这笔交易应显⽰在现⾦流量表的
a. investing activities 投资活动
b. financing activities 融资活动
c. noncash investing and financing activities⾮现⾦投资和融资活动
d. operating activities 经营活动
6. A group of related accounts that comprise a complete unit is
called a 组成完整单元的⼀组相关帐户称为?
a. Journal ⽇记账
b. Liability 负债
c. ledger 总账
d. Transaction 交易
7. Which of the following accounts is an owner’s interest account?
下列哪项帐户是业主的利息帐户?
a. Cash 现⾦
b. Accounts Payable应付账款
c. Prepaid Insurance预付保险
d. Julia Davis, Capital 茱莉亚·戴维斯、资本
8. Generally, the revenue account for a retail business is entitled
⼀般来说，零售业务的收⼊账户被称作
a. Sales 销售额
b. Net Sales 净销售额
c. Gross Sales 总利润
d. Gross Profit⽑利润
9. Office salaries, depreciation of office equipment, and office
supplies are examples of what type of expense?
办公⼈员⼯资、办公设备的折旧和办公⽤品是哪种费⽤?
a. selling expense 销售费⽤
b. miscellaneous expense 杂项费⽤
c. administrative expense 管理费⽤
d. other expense 其他费⽤
11. What type of firm has the highest proportion of fixed assets to
total assets? 什么类型的公司拥有最⾼⽐例的固定资产⽐率？
a. Retailers 零售企业
b. Manufacturers 制造企业
c. Wholesalers批发企业
d. retailers and wholesalers 零售批发企业
12. A company, using the periodic inventory system, has
merchandise inventory costing $140 on hand at the beginning of the period. During the period, merchandise costing $400 is purchased. At year-end, merchandise inventory costing $180 is on hand. The cost of merchandise sold for the year is
⼀个公司，使⽤周期盘存系统，在开始的时候，⼿上有价值140美元的商品库存。

在此期间，购买价值400美元的商品。

年末，库存成本为180美元。

今年销售的商品的成本是
a.$720
b. $550
c. $360 140+400-180=360
d. none of the above
13. Equipment with an estimated market value of $45000 is offered for sale at $65000. The equipment is acquired for $10000 in cash and a note payable of $40000 due in 30 days .The amount used in buyer’s accounting records to record this acquisition is
估价为45000美元的设备售价为65000美元。

该设备以10000美元现⾦和30天⽀付的40 000美元应付票据收购。

在买⽅的会计记录中⽤于记录本次收购的⾦额为
a.$50000
b.$65000
c.$10000
d.$45000
14. Cash paid to purchase land would be reported in the statement
of cash flows in现⾦付款购买⼟地将被报告在现⾦流量表中的
a. the cash flows from operating activities section运营活动部分的现⾦流量
b. the cash flows from financing activities section融资活动部分的现⾦流量
c. the cash flows from investing activities section投资活动部分的现⾦流
d. a separate schedule⼀个单独的时间表
15. The asset created by a business when it makes a sale on account
is termed⼀项业务在进⾏销售时所创造的资产被称作
a. accounts payable 应付账款
b. prepaid expense 预付费⽤
c. accounts receivable应收账款
d. unearned revenue
16. The principle dictating that expenses be matched with revenues
is the⽀出与收⼊相匹配的原则是
a. Cost principle 成本原则
b. Revenue recognition principle 收⼊确认原则
c. Matching principle 配⽐原则
d. Periodicity principle 周期性原则
17. When a buyer returns merchandise purchased for cash, the
buyer may record the transaction using the following entry
当买⽅将购买的商品要求返还现⾦时，买⽅可以使⽤下列哪项来记录交易？
a. debit Merchandise Inventory; credit Cash
b. debit Cash; credit Merchandise Inventory 借记现⾦;贷记库存商品
c. debit Cash; credit Sales Returns and Allowances
d. debit Sales Returns and Allowances; credit Cash
18. The debit side of an account账户的借⽅
a. depends on whether the account is an asset, liability or
owner’s equity 取决于该账户是资产、负债还是所有者权益
b. can be either side of the account depending on how the
accountant set up the system账户的任何⼀⽅都可以根据会计的建⽴⽅式来决定
c. is the right side of the account
d. is the left side of the account 在账户的左边
19. Which statement(s) concerning cash is (are) true?
哪项关于现⾦的陈述是正确的?
a. cash will always have more debits than credits现⾦总是借⽐贷更多
b. cash will never have a credit balance现⾦永远不会有贷⽅余额
c. cash is increased by debiting现⾦通过借款⽽增加
d. all of the above
20. Debits:借⽅
a. increase both assets and liabilities
b. Decrease both assets and liabilities
c. Decrease assets and increase liabilities
d. increase assets and decrease liabilities增加资产和减少负债
21. Which of the following describes the classification and normal
balance of the fees earned account?
下列哪⼀项描述了佣⾦收⼊账户的分类和通常的余额⽅?
a. asset, credit
b. liability, credit
c. owner’s equity, debit
d. revenue, credit 收⼊、贷⽅
22. Randomly listed below are the steps in the accounting cycle:
下⾯随机列出的是会计循环中的步骤:
(1) prepare the financial statements准备财务报表
(2) post the journal entries to the ledger把⽇记的分录贴在分类帐上
(3) record journal entries记录⽇记账
(4) prepare a trial balance准备试算表
What is the proper order of these steps？哪个是正确的顺序？
a.(3),(2),(4),(1)
b.(2),(3),(4),(1)
c.(3),(2),(1),(4)
d.(4),(3),(2),(1)
23.Cash was paid by J’s Appliance Repair to creditors on account.
Which of the following entries for J’s records this transaction?
现⾦由J的设备修理账户⽀付给债权⼈。

下列哪项是J记录的交易?
a. Cash, debit; J’s, Capital, credit
b. Accounts Payable, debit; Cash, credit应付账款借⽅;现⾦,信⽤卡
c. Accounts Receivable, debit; Cash, credit
d. Accounts Payable, debit; Account Receivable, credit
24. Notes Receivable due in 345 days appear on the
345天到期的应收票据出现在
a. balance sheet in the current assets section资产负债表的流动资产部分
b. balance sheet in the fired assets section
c. balance sheet in the current liabilities section
d. income statement as an expense
25. Which of the following is not one of the four basic financial
statements? 以下哪⼀项不是四项基本财务报表之⼀?
a. balance sheet 资产负债表
b. statement of cash flows 现⾦流量表
c. statement of changes in financial position 财务状况的变化说明
d. income statement 损益表
26. If total liabilities decreased by $25000 during a period of time and owner’s equity increased by $30000 during the same period , the amount and direction(increase or decrease ) of the period’s change in total assets is在同⼀时期内，如果总负债减少2.5万美元，同时所有者权益增加3万美元，则该期间总资产变化的数额和⽅向(增加或减少)是
a.$65000 increase
b.$5000 decrease
c.$5000 increase
d.$65000 decrease
27.A business paid $9000 to a creditor in payment of an amount owed . The effect of the transaction on accounting equation was to ⼀个企业向债权⼈⽀付了9000美元的⽋款。

交易对会计等式的影响是
a.I ncrease one asset ,decrease another asset
b.I ncrease an asset , increase a liability
c.Decrease an asset , decrease a liability减少资产，减少负债
d.I ncrease an asset , increase owner’s equity
28.If a gain of $9 000 is incurred in selling (for cash ) office
equipment having a net book value of $55 000, the total amount reported in the cash flows from investing activities section of the statement of cash flows is
如果在出售(现⾦)办公设备(现⾦)帐⾯价值为5.5万美元的情况下，产⽣9 000美元的收益，现⾦流的投资活动部分的现⾦流量所报告的总⾦额为
a. $46 000
b.$9 000
c. $55 000
d.$64 000 55000+9000=64000
29. Expenses that are incurred directly or entirely in connection with
the sale of goods are classified as
直接或全部与货物销售有关的费⽤归类为
a. selling expenses 销售费⽤
b. general expenses
c. other expenses
d. administrative expenses
30. Owner’s equity is increased by
所有者权益增加了
a.Cash 现⾦
b.Revenue收⼊
c.Accounts receivable 应收账款
d.All of the above
31.Inventory is classified on the balance sheet as a
资产负债表上的存货归类为
a. Current Liability
b. Current Asset 流动资产
c. Long-Term Asset
d. Long-Term Liability
32. A debit may signify a(n)
借⽅可能表⽰为
a. decrease in asset accounts
b. decrease in liability accounts 负债账户的减少
c. increase in the capital account
d. decrease in the drawing account
33. Land originally purchased for $20000 , is sold for $75000 in
cash .What is the effect of the sale on the accounting equation?
最初以2万美元购买的⼟地以现⾦形式出售，售价为75000美元。

销售对会计等式的影响是什么?
a.Assets increase $75000 ; owner’s equity increase $75000
b.Assets increase $55000 ; owner’s equity increase $55000
c.Assets increase $75000 ; liabilities decrease $20000 , owner’s
equity increase $55000
d.Assets increase $20000 ; no change for liabilities ; owner’s
equity increase $75000
34.What does the income statement measure for a firm?
损益表衡量了⼀个公司的什么?
a.The results of operations for a period⼀个营业周期的结果
b.The changes in assets and liabilities during the period
c.The financial position
d.The financial and investing activities
35.T he primary purpose of the balance sheet is to
资产负债表的主要⽬的是
a.Measure the net income of a business up to a particular point
in time衡量⼀个企业在某⼀特定时间点的净收⼊
b.Report the difference between cash inflows and cash
outflows for the period报告期间现⾦流⼊和现⾦流出的差额
c.Report the financial position the reporting entity at a
particular point in time报告⼀个特定的时间点的财务状况
d.Report the current value of the business报告业务的当前价值
36.W hich of following is not considered to be a liability?
下列哪项不被认为是⼀项负债?
a.Accounts payab le 应付账款
b.Notes payable 应付票据
c.Wages payable 应付职⼯薪酬
d.Cost of goods sold销售成本
37.Assets for a particular business might include?
特定业务的资产可能包括?
a.Cash , accounts payable , and notes payable现⾦、应付账款和应付票据
b.Cash , retained earnings , and accounts receivable现⾦、留存收益和
应收帐款
c.Cash , accounts receivable ,and inventory现⾦、留存收益和应收帐款
d.Inventories ,property and equipment , and contributed capital
存货、财产和设备，以及出资
38.How does receiving a bill to be paid next month for services rendered affect the accounting equation?
收到下⽉⽀付的租赁服务的账单是如何影响会计等式的?
a.Assets decrease , owner’s equity decreases 资产减少，所有者权益减少
b.Assets increase , liabilities increase资产增加，负债增加
c.Liabilities increase ; owner’s equity increases负债增加;所有者权益增加
d.Liabilities increase , owner’s equity decreases负债增加，所有者权益
减少
39.The amount of revenue recognized in the income statement by a company that sells goods to customers would be
向客户销售商品的公司在损益表中确认的收⼊数额为
a.The cash collected from customers during the current period
在本期期间从客户处收集的现⾦
b.Total sales , both cash and credit sales , for the period
本期间总销售额，包括现⾦和信⽤销售
c.Total sales minus beginning amount of accounts receivable
总销售额减去应收账款的起始⾦额
d.The amount of cash collected plus the beginning amount of
accounts receivable收款⾦额及应收账款的起始⾦额
40.The operating activities section is often believed to be the most important part of a statement of cash flows because
业务活动部分通常被认为是现⾦流报表最重要的部分，因为
a.It gives the most information about how operations have
been financed它给出了有关运营资⾦来源的⼤部分信息
b.It shows the dividends that have been paid to stockholders
它显⽰了⽀付给股东的股息
c. A indicates a company’s ability to generate cash from sales to
meet current cash payments for good’s or services。

它表⽰公司从销售中产⽣现⾦的能⼒，以满⾜当前对商品或服务的现⾦⽀付d.It shows the net increase or decrease in cash during the
period这表明在此期间现⾦净增加或减少。