会计学专业会计英语试题
《会计专业英语》期末试题（A卷）答案（共五则）
《会计专业英语》期末试题（A卷）答案（共五则）
第一篇：《会计专业英语》期末试题(A卷)答案
2001会计专业英语试题答案
1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities
(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中两个debit合计1分
会计英语练习题
会计英语练习题
会计英语练习题
在全球化的今天，学习外语已经成为了必不可少的技能。对于会计专业的学生来说，掌握会计英语更是至关重要。会计英语是会计学中的一门专业英语，它涵盖了会计的各个方面，包括财务报表、成本管理、税务等。为了帮助大家更好地掌握会计英语，下面将提供一些练习题，希望能对大家的学习有所帮助。
1. What is the English term for "资产负债表"?
A. Balance Sheet
B. Income Statement
C. Cash Flow Statement
D. Statement of Retained Earnings
2. Which of the following is not an expense?
A. Rent
B. Salary
C. Accounts Receivable
D. Utilities
3. What is the English term for "总账"?
A. General Ledger
B. Trial Balance
C. Income Statement
D. Cash Flow Statement
4. What is the English term for "应收账款"?
A. Accounts Payable
B. Accounts Receivable
C. Inventory
D. Prepaid Expenses
5. What is the English term for "固定资产"?
A. Current Assets
英语会计笔试题目及答案
英语会计笔试题目及答案
以下是一篇1000字的英语会计笔试题目及答案的文章：
英语会计笔试题目及答案
题目一：多选题
1. What is the basic accounting equation?
(A) Assets = Liabilities + Owner's Equity
(B) Revenue = Expenses + Owner's Equity
(C) Assets = Expenses + Liabilities
(D) Revenue = Assets - Liabilities
答案：A
2. Which of the following is a current liability?
(A) Accounts Receivable
(B) Prepaid Expenses
(C) Long-term Debt
(D) Accounts Payable
答案：D
3. Which financial statement reports a company's financial position at a specific point in time?
(A) Income Statement
(B) Balance Sheet
(C) Statement of Cash Flows
(D) Statement of Retained Earnings
答案：B
题目二：判断题
1. An increase in assets will result in a decrease in owner's equity.
会计专业英语试卷（推荐5篇）
会计专业英语试卷（推荐5篇）
第一篇：会计专业英语试卷
南京理工大学苏州函授站出卷人：叶文伊
《会计专业英语》试卷（A）卷
专业班级姓名学号成绩I.词组翻译 20分
accountingaccounting equationaccountantsassetsliabilitieson credit debit sidecredit side freight chargesthe balance sheet
10.The income statement for a merchandising concern differs from that for a service firm
is ______.A.revenue from salesB.cost of goods soldC.operating expense
A.notes payableB.capitalC.supplies 8.Which of the following is a revenue accounts?
A.accounts payableB.withdrwk.baidu.comwalsC.commission
9.In the double –entry system, each transaction must be recorded ________.A.onceB.twiceC.three times
会计英语常见考试题目
会计英语
1 How do we understand these three accounting elements :assets、liabilities and owner’s equity?
Assets: an item of value that is owned and will provide future benefits is called an asset. Such items include cash, office supplies, office equipment and land.
A liability is an amount owed to another business.
The amount by which business assets exceed business liabilities is called owner’s equity. If there are no liabilities, the owner’s equity is equal to the total amount of the assets.
2 What are accounting assumptions?
1 accounting entity
2 going concern
3 monetary unit
4 accounting period
3 How do we distinguish accrual basis accounting from cash basis accounting?
会计专业英语 阅读理解题
以下是一份会计专业英语阅读理解题，请根据题目要求作答：阅读以下段落，并回答问题：
The balance sheet is a financial statement that provides information about a company's financial position at a specific point in time. It includes a list of assets, liabilities, and owner's equity.
The income statement is a financial statement that shows how much money a company has earned or lost over a specific period of time, usually a year. It includes a breakdown of income and expenses.
The cash flow statement is a financial statement that provides information about the cash that has come into and out of a company over a specific period of time. It includes operating, investing, and financing activities.
会计英文第一学期(选择题)
会计英文考试范围
一、选择题：
1、What is the term used to describe the difference between a company’s assets and its liabilities,
also residual in the assets of an entity that remains after deducting its liabilities?
Owner’s Equity.
2、Which financial statement shows whether the business earned a profit and also lists the types and
amounts of the revenues and expenses?
Income statement
3、Which of the following is another term for owner’s equity?
Net assets
4、Which of the following is true of the accounting entity principle?
Means that business records should be kept separately from the owner’s financial records.
5、Which is the accounting guideline that requires financial statement information to be supported
会计专业英文笔试题及答案
会计专业英文笔试题及答案
一、选择题（每题2分，共20分）
1. What is the primary purpose of financial statements?
A. To provide information for decision-making
B. To promote the company's image
C. To comply with tax regulations
D. To attract investors
答案：A
2. Which of the following is not a fundamental accounting principle?
A. Going concern
B. Historical cost
C. Accrual basis of accounting
D. Cash basis of accounting
答案：D
3. The matching principle is used to:
A. Match expenses with the revenues they generate
B. Match assets with the liabilities they generate
C. Match revenues with the assets they generate
D. Match liabilities with the expenses they generate
答案：A
4. What is the formula for calculating return on investment (ROI)?
会计学专业 会计英语试题
一、words and phrases
1.残值 scrip value
2.分期付款 installment
3.concern 企业
4.reversing entry 转回分录
5.找零 change
6.报销 turn over
7.past due 过期
8.inflation 通货膨胀
9.on account 赊账
10.miscellaneous expense 其他费用
11.charge 收费
12.汇票 draft
13.权益 equity
14.accrual basis 应计制15.retained earnings 留存收益
16.trad-in 易新，以旧换新
17.in transit 在途
18.collection 托收款项
19.资产 asset
20.proceeds 现值
21.报销 turn over
22.dishonor 拒付
23.utility expenses 水电费
24.outlay 花费
25.IOU 欠条
26.Going-concern concept 持续经营
27.运费 freight
二、Multiple-choice question
1.Which of the following does not describe accounting? ( C )
A. Language of business
B. Useful ofr decision making
C. Is an end rathe than a means to an end.
ed by business, government, nonprofit organizations, and individuals.
会计英语练习题及答案
会计英语练习题及答案
《会计英语》练习题及答案
⼀、单选题
1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.
2）In order to achieve comparability it may sometimes be necessary to override the prudence concept.
3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements.
A 1 and 3
B 1 and 4
C 3 only
D 2 and 3
2.Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010
会计专业英语试题含答案
注意：请将所有答案手写在答题纸上！
Ⅰ. Identify true (T) or false (F) statements (12X1′=12′)
F . 1. An income statement is a summary of the revenues and expenses of a business as of a specific date.
T 2. Accounting is thought to be the “language of business”because business information is communicated to stakeholders.
F 3. If a building is appraised for $90,000, offered for sale at $95,000, and the buyer pays $85,000 cash for it, the buyer would record the building at $90,000.
F 4. Cash equivalents are short-term highly liquid investment assets that are readily converted to a known cash amount, and have maturities of one year.
F 5. For good internal control over cash, all payments should be made from the petty cash, except for very large payments.
南开大学智慧树知到“会计学”《会计专业英语》网课测试题答案1
南开大学智慧树知到“会计学”《会计专业英语》网课测
试题答案
（图片大小可自由调整）
第1卷
一.综合考核(共15题)
1.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.()
A.正确
B.错误
2.An account receivable is a claim against a customer arising from a sale on account.()
A.正确
B.错误
3.When the perpetual inventory system is used, the inventory sold is debited to().
A.supplies expense
B.cost of merchandise sold
C.merchandise inventory
D.sales
4.A bank reconciliation should be prepared periodically because().
A.the depositors records and the banks records are in agreement
B.the bank has not recorded all of its transactions
会计英语考试题目及答案
会计英语考试题目及答案
一、选择题（每题2分，共20分）
1. What is the basic accounting equation?
A) Assets = Liabilities + Equity
B) Revenue - Expenses = Net Income
C) Assets = Liabilities
D) Liabilities = Equity
答案：A
2. Which of the following is not a type of financial statement?
A) Balance Sheet
B) Income Statement
C) Cash Flow Statement
D) Tax Return
答案：D
3. What is the purpose of adjusting entries in accounting?
A) To increase profits
B) To match revenues and expenses
C) To reduce taxes
D) To make the financial statements more complex
答案：B
4. What is the term for the process of recording transactions
in a journal?
A) Posting
B) Journalizing
C) Closing
D) Adjusting
答案：B
5. Which of the following is a non-current asset?
会计英语课后练习题含答案
会计英语课后练习题含答案
一、选择题
1.Which of the following is an example of a current asset?
A. Land
B. Buildings
C. Accounts payable
D. Long-term bonds payable
Answer: C
2.Which of the following is an example of a non-current asset?
A. Inventory
B. Accounts receivable
C. Equipment
D. Prepd expenses
Answer: C
3.Which of the following is an example of a current liability?
A. Long-term loans payable
B. Owner’s equity
C. Accounts receivable
D. Accounts payable
Answer: D
4.Which of the following is an example of a non-current
liability?
A. Accounts payable
B. Salaries payable
C. Long-term loans payable
D. Rent payable
Answer: C
5.Which of the following is not included in the calculation of
会计英语笔试题目及答案
会计英语笔试题目及答案
一、选择题（每题2分，共20分）
1. What does the term "Double Entry Accounting" refer to?
A. A method of recording financial transactions
B. A type of accounting software
C. An accounting qualification
D. A bookkeeping system
Answer: A
2. Which of the following is not a financial statement?
A. Balance Sheet
B. Income Statement
C. Cash Flow Statement
D. Budget Report
Answer: D
3. What is the purpose of an "Adjusting Entry"?
A. To correct errors in the books
B. To update the financial records
C. To prepare for the next accounting period
D. To summarize the transactions of the period
Answer: C
4. The term "Accrual Accounting" is used to describe:
A. Cash basis accounting
会计专业英语期末考试练习卷new
1. The economic resources of a business are called: B
A.Owner’s Equity
B.Assets
C.Accounting equation
D.Liabilities
2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D
A.A debit to the cash receivable account of $2100.
B.A credit to the accounts receivable account of $2100.
C.A debit to the cash account of $1400.
D.A debit to the accounts receivable account of $1400.
3. In general terms, financial assets appear in the balance sheet at: A
A.Face value.账面价值
B.Current value.现值
C.Market value.市场价值
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一、w o r d s a n d p h r a s e s
1.残值 scrip value
2.分期付款 installment
3.concern 企业
4.reversing entry 转回分录
5.找零 change
6.报销 turn over
7.past due 过期
8.inflation 通货膨胀
9.on account 赊账
10.miscellaneous expense 其他费用
11.charge 收费
12.汇票 draft
13.权益 equity
14.accrual basis 应计制15.retained earnings 留存收益
16.trad-in 易新，以旧换新
17.in transit 在途
18.collection 托收款项
19.资产 asset
20.proceeds 现值
21.报销 turn over
22.dishonor 拒付
23.utility expenses 水电费
24.outlay 花费
25.IOU 欠条
26.Going-concern concept 持续经营
27.运费 freight
二、M ultiple-choice question
1.Which of the following does not describe accounting? ( C )
A. Language of business
B. Useful ofr decision making
C. Is an end rathe than a means to an end.
ed by business, government, nonprofit organizations, and individuals.
2.An objective of financial reporting is to ( B )
A. Assess the adequacy of internal control.
B.Provide information useful for investor decisions.
C.Evaluate management results compared with standards.
D.Provide information on compliance with established procedures.
3.Which of the following statements is(are) correct?( B )
A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.
B.A company may use different depreciation methods in its financial statements and its income tax return.
C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.
D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method.
4. Which of the following is(are) correct about a company’s balance sheet? ( B )
A.It displays sources and uses of cash for the period.
B.It is an expansion of the basic accounting equation
C.It is not sometimes referred to as a statement of financial position.
D.It is unnecessary if both an income statement and statement of cash flows are availabe.
5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )
rmation used to determine which products to poduce
rmation about economic resources, claims to those resources, and changes in both resources and claims.
rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.
rmation that is useful in making ivestment and credit decisions.
6.Each of the following measures strengthens internal control over cash receipts except. ( C )