会计专业英语模拟试题及答案
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
会计专业英语模拟题(开卷)
《会计专业英语》模拟题（补）
1．Complete the translation between Chinese and English:
（1）salvage value
（2）depreciation
（3）ratio analysis
（4）所有者权益
（5）fiscal year
（6）uncollectible accounts
（7）double entry system
（8）petty cash
（9）流动资产
（10）gross profit
（11）first in first out
（12）资产负债表
（13）common-size analysis
（14）corporations
（15）经济业务
（16）short-term debt-paying ability
2．Label the following accounts as asset (A), liability (L), owner’s equity (OE), revenues (R) or expense (E)
（1）Office Supplies
（2）Professional Fees
（3）Prepaid Insurance
（4）Salary expense
（5）Accounts Payable
（6）Service Income
（7）R. L. Osborn, Capital
（8）Rent Expense
（9）Accounts Receivable
（10）Notes payable
3. Answer the question related to the topic of the conversation
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案
一、单选题（每题1分，共 20分）
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
会计英语试题及答案
会计英语试题及答案
1. Multiple Choice Questions
Choose the correct option for each question.
1. What is the main objective of financial accounting?
a) To provide information for internal decision making
b) To provide information for external parties
c) To prepare budgets and forecasts
d) To ensure tax compliance
2. The matching principle in accounting suggests:
a) Expenses should be recognized when incurred
b) Revenues should be recognized when cash is received
c) Expenses should be recognized when cash is paid
d) Revenues should be recognized when earned
3. Which financial statement reports the financial position of a company at a specific point in time?
a) Income statement
会计英语练习题与答案
• • • • • • • • • • • • •
Transaction Assets = Liabilities + Owner’s Equity 1、Jan.20 $80,000 $80,000 、 2、Jan.21 、 $52,000 $(52,000) 3、Jan.22 $36,000 $30,000 、 $(6,000) 4、Jan.23 $13,800 $13,800 、 5、Jan.24 $1,800 $1,800 、 6、Jan.26 $6,00 、 $(600) 7、Jan.27 $6,800 $6,800 、 8、Jan.31 $2,200 $2,200 、 9、Jan.31 $1,400 $1,400 、
Match
• • • • • 1）Financial accounting ） 2）Management accounting ） 3）Financial reports ） 4）Business entity ） 5）Bookkeeping ）
•
• •
• •
The procedural aspect of accounting that includes recording the routine transactions and day-to-day record keeping of an enterprise. Bookkeeping The area of accounting that refers to providing information to support internal Management management decisions. Accounting A broad term that describes all Business Financial information provided to external users， ， Entity Reports including but not limited to financial statements. Financial Accounting The area of accounting that refers to providing information to support external investment and credit decisions. An economic unit that controls resources， ， incurs obligations，and engages in ，
会计专业英语模拟题(开卷)解读
《会计专业英语》模拟题
一．单项选择题
1.The Realization Principle indicates that revenue usually should be recognized and recorded in the
accounting record, .
A. when goods are sole or services are rendered to customers
B. when cash is collected from customers
C. at the end of the accounting period
D. only when the revenue can be matched by an equal dollar amount of expenses
2. The Matching Principle: .
A. applies only to situations in which a cash payment occurs before an expense is recognized
B. applies only to situations in which a cash receipt occurs before revenue is recognized
C. is used in accrual accounting to determine the proper period for recognition of expenses
会计专业英语-模拟题
会计专业英语-模拟题
《会计专业英语》模拟题
一.单选题
1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().
A.when goods are sole or services are rendered to customers
B.when cash is collected from customers
C.at the end of the accounting period
D.only when the revenue can be matched by an equal dollar amount of expenses
[答案]:A
2.The Matching Principle:().
A.applies only to situations in which a cash payment occurs before an expense is recognized
B.applies only to situations in which a cash receipt occurs before revenue is recognized
C.is used in accrual accounting to determine the proper period for recognition of expenses
《会计专业英语习题》参考答案
《会计专业英语习题》参考答案
一、单项选择题
1.d
2.b
3.d
4.d
5.b
6.a
7.c
8.b
9.a 10.b 11.b 12.c 13.d 14.b 15.d 16.d 17.b 18.a 19.b 20.c
21.c 22.a 23.b
二、多项选择题
1.bcd
2.acd
3.abcde
4.abcde
5.abc
6.abcde
7.abcde
8.acd
9.abd
三、判断题
1.T
2.T
3.F
4.F
5.T
6.F
7.T
8.T
9.T 10.F 11.T 12.T 13.F 14. T 15.T 16.F 17.T 18.T 19.T 20.F 21.F 22.F 23.F 24.T 25.T 26.F 27.F
四、业务题
1.
2.
3. Answer:
4. Answers:
Sept. 1 Dr. cash 50,000
Cr.Louis Dixon, capital 50,000 Sept.10 Dr. Land 106,000
Building 76,400
Cr. Cash 36,500
Note payable 145,900 Sept 15 Dr. computer system 4,680
Cr. Cash 4,680 Sept.19 Dr. Office furnishing 5,760
Cr. Cash 960
Accounts payable 4,800
3
会计英语 期末试题及答案
会计英语期末试题及答案
第一部分：单项选择题（共20题，每题1分，共20分）
1. The ________ principle states that expenses should be recorded and recognized in the accounting period in which they are incurred.
a) Materiality
b) Matching
c) Conservatism
d) Historical cost
答案：b) Matching
2. In accounting, the term "debit" refers to:
a) An increase in an asset or expense account
b) An increase in a liability or revenue account
c) A decrease in an asset or expense account
d) A decrease in a liability or revenue account
答案：a) An increase in an asset or expense account
3. The ________ principle states that all relevant information that could affect the decision-making of users should be included in the financial statements.
会计英语试卷含答案.doc
会计专业英语期末考试试卷1
考试时间：2小时总分：100分
一、判断：每题1分，共10分(正确的在题后括号内打钩，错误的打叉。)
1、R etained earning is not an asset; it is an element of stockholders'
equity.( )
2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的
期间登记入账。()
3、The subsidiary accounts receivable ledger trial balance should agree
with the balance of the accounts receivable account in the general ledger.( )
4、Cash budgets are not important to the management of cash flows.( )
5、Profits decrease the owner's equity in the business. ( )
6、All inventories shall be taken stock periodically. ( )
7、In the periodic inventory system(实地盘存制)，the business does not keep a
continuous record of the inventory on hand.( )
8、Non-current liabilities are obligations that must be paid within one year or the
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.
英语会计模拟考试题及答案
英语会计模拟考试题及答案
一、选择题（每题2分，共20分）
1. Which of the following is not a primary financial statement?
A. Balance Sheet
B. Income Statement
C. Cash Flow Statement
D. Payroll Report
Answer: D
2. The process of measuring the value of a company's assets and liabilities is known as:
A. Valuation
B. Reconciliation
C. Depreciation
D. Amortization
Answer: A
3. What is the formula for calculating the Return on Investment (ROI)?
A. (Net Income / Total Assets) * 100
B. (Net Income / Total Equity) * 100
C. (Return - Investment) / Investment * 100
D. (Return / Investment) * 100
Answer: D
4. Which of the following is an example of a contingent liability?
A. Accounts Payable
B. Unearned Revenue
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 A卷-参考
一、单选题（共20题，20分会计专业英语A 卷
）
1、Johnny had receivables of $5500at the start of 2010.During the year to 31Dec 2010he makes credit sales of $55000and receives cash of $46500from credit customers.
What is the balance on the accounts receivables at 31Dec 2010?（1.0）
A、$8500Dr
B、$8500Cr
C、$14000Dr
D、$14000Cr
正确答案：C
解析：
2、Should dividends paid appear on the face of a company’s cash flow statement?（1.0）
A、Yes
B、No
C、Not sure
D、Either
正确答案：A
解析：
3、Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?（1.0）
A、Weighted Average cost
B、First in first out (FIFO)
C、Last in first out (LIFO)
会计英语试题及答案
会计英语试题及答案
一、选择题（每题2分，共20分）
1. What is the term for the systematic, periodic assessment
of the performance and financial position of a business?
A. Auditing
B. Budgeting
C. Financial Analysis
D. Forecasting
答案：C. Financial Analysis
2. Which of the following is not a basic accounting principle?
A. Accrual Basis Accounting
B. Consistency
C. Cash Basis Accounting
D. Going Concern
答案：C. Cash Basis Accounting
3. The process of recording transactions in a journal is
known as:
A. Posting
B. Journalizing
C. Closing
D. Adjusting
答案：B. Journalizing
4. What does the term "Double Entry" refer to in accounting?
A. Recording transactions twice
B. Recording transactions in two different accounts
2023年会计硕士《英语一》考试全真模拟易错、难点精编⑴(答案参考)试卷号：10
2023年会计硕士《英语一》考试全真模拟易错、难点精编⑴（答案参考）
（图片大小可自由调整）
一.全考点综合测验(共50题)
1.
【单选题】Please be serious. I am not _______. You should consider it carefully
A.sorting
B.joking
C.counting
paring
正确答案：B
2.
【单选题】All the memories of his childhood had _______ from his mind by the time he was 65.
A.faded
B.illustrated
C.concerned
正确答案：A
3.
【单选题】Without a proper education, people could _______ all kinds of crimes.
A.conduct
B.stoop
mit
D.sweat
正确答案：C
4.
【单选题】Although the trffic is not busy, he likes to drive at a_______ speed.
A.spare
B.fast
C.moderate
D.moral
正确答案：C
5.
【单选题】When you fill in the application form, please use your_______ address so that we can contact you easily later.
A.policy
B.plain
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《会计专业英语》模拟试题及答案
一、单选题（每题1分，共20分）
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
Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers.
What is the balance on the accounts receivables at 31 Dec 2010?
$8 500 Dr
$8 500 Cr
$14 000 Dr
$14 000 Cr
Should dividends paid appear on the face of a company’s cash flow statement?
Yes
No
Not sure
Either
Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?
Weighted Average cost
First in first out (FIFO)
Last in first out (LIFO)
Unit cost
5. Which of following items may appear as non-current assets in a company’s the statement of financial position?
(1) plant, equipment, and property
(2) company car
(3) €4000 cash
(4) €1000 cheque
A. (1), (3)
B. (1), (2)
C. (2), (3)
D. (2), (4)
6. Which of the following items may appear as current liabilities in a company’s balance sheet?
(1) investment in subsidiary
(2) Loan matured within one year.
(3) income tax accrued untill year end.
(4) Preference dividend accrued
A (1), (2) and (3)
B (1), (2) and (4)
C (1), (3) and (4)
D (2), (3) and (4)
7. The trial balance totals of Gamma at 30 September 2010 are:
Debit $992,640
Credit $1,026,480
Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?
1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.
2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.
3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.
4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance.
A 1 and 2
B 2 and 3
C 2 and 4
D 3 and 4
8. Theta prepares its financial statements for the year to 30 April each year. The company pays rent for its premises quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was $84,000 per year until 30 June 2010. It was increased from that date to $96,000 per year. What rent expense and end of year prepayment should be included in the financial statements for the year ended 30 April 2010?
Expense Prepayment
A $93,000 $8,000
B $93,000 $16,000
C $94,000 $8,000
D $94,000 $16,000
9. At 30 September 2010, the following balances existed in the records of Lambda:
Plant and equipment: $860,000
Depreciation for plant and equipment: $397,000
During the year ended 30 September 2010, plant with a written down value of $37,000 was sold for $49,000. The plant had originally cost $80,000. Plant purchased during the year cost $180,000. It is the company.s policy to charge a full year depreciation in the year of acquisition of an asset and none in the year of sale, using a rate of 10% on the straight line basis. What net amount