会计专业英语模拟试题及答案
大学会计英语考试题及答案
大学会计英语考试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a basic accounting principle?A. Going ConcernB. ConsistencyB. MaterialityD. Cash Basis AccountingAnswer: D2. What is the purpose of the balance sheet?A. To show the profitability of a company.B. To show the financial position of a company at a given point in time.C. To show the cash flow of a company.D. To show the company's budget.Answer: B3. The term "Accrual Basis Accounting" refers to accounting where:A. Revenues and expenses are recognized when cash is received or paid.B. Revenues and expenses are recognized when they are earned or incurred, regardless of the cash flow.C. Only expenses are recognized when they are incurred.D. Only revenues are recognized when they are earned.Answer: B4. What does the term "Double Entry Bookkeeping" mean?A. Every transaction is recorded in two accounts.B. Every transaction is recorded in only one account.C. Transactions are recorded on both sides of the balance sheet.D. Transactions are not recorded in the general ledger.Answer: A5. Which of the following is a non-current asset?A. InventoryB. Accounts PayableC. LandD. Wages ExpenseAnswer: C二、填空题（每空2分，共20分）6. The accounting equation is _______ = _______ + _______. Answer: Assets; Liabilities; Owner's Equity7. The term "Depreciation" refers to the systematic allocation of the cost of a(n) _______ asset over its useful life.Answer: Tangible8. In accounting, the matching principle requires thatrevenues and expenses must be recognized in the same periodin which they are _______.Answer: Earned or Incurred9. The financial statement that shows the results ofoperations over a period of time is known as the _______.Answer: Income Statement10. The process of adjusting the accounts at the end of the accounting period to match revenues and expenses is called_______.Answer: Adjusting Entries三、简答题（每题10分，共20分）11. Explain the difference between "Historical Cost" and"Fair Value" in accounting.Answer: Historical Cost refers to the original amountpaid to acquire an asset or the amount received to issue a liability. It is the amount recorded on the company's booksat the time of the transaction. Fair Value, on the other hand, is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. It is the current marketvalue of the asset or liability.12. What are the main components of a Cash Flow Statement and how do they reflect the liquidity of a company?Answer: The main components of a Cash Flow Statement arethe Cash Flows from Operating Activities, Cash Flows from Investing Activities, and Cash Flows from Financing Activities. These components reflect the liquidity of a company by showing how much cash is being generated or used by the company's operations, investments, and financing activities. A positive cash flow from operations indicates that the company is generating enough cash to sustain itself, while negative cash flows may indicate financial stress.四、计算题（每题15分，共40分）13. A company has the following transactions for the year:- Sales on credit: $50,000- Cash sales: $30,000- Purchases on credit: $40,000- Cash purchases: $10,000- Wages paid in cash: $15,000- Depreciation expense: $5,000- Interest paid in cash: $2,000Calculate the net cash provided by operating activities using the indirect method.Answer:Net Income = Sales - (Cost of Goods Sold + Operating Expenses)= ($50,000 + $30,000) - ($40,000 + $10,000 + $15,000 + $5,000)= $80,000 - $70,000= $10,000Adjustments for Non-Cash Items:- Depreciation Expense: +$5,000 (since it's a non-cash expense)Increase/Decrease in Operating Assets and Liabilities: - Accounts Receivable: -$50,000 (decrease in asset, so。
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 customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount of expenses[答案]:A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before an expense is recognizedB.applies only to situations in which a cash receipt occurs before revenue is recognizedC.is used in accrual accounting to determine the proper period for recognition of expensesD.is used in accrual accounting to determine the proper period in which to recognize revenue[答案]:C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities[答案]:D4.Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency[答案]:B5.Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above[答案]:C6.Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity are recorded with a c reditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with a debit[答案]:A7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______A.$74000B.$52000C.$134000D.[答案]:B8.Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wages payable.[答案]:D9.Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance[答案]:D二.判断题1.Accounting provides financial information that is only useful to business management.()[答案]:F2.The accounting process generates financial reports for both “internal” and “external” u sers.() [答案]:T3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()[答案]:T4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()[答案]:T5.The ledger account provides a chronological order of transactions.()6.Post reference columns are found only in the journal, not in the ledger.()[答案]:Fually two signatures are required on a business check for it to be valid.()[答案]:T8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()[答案]:F9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()[答案]:T10.A leasehold is an example of a long-life asset.()[答案]:F11.The accounting reporting period agrees to the calendar year. ()[答案]:F12.An increase in permanent capital is recorded as a credit to the account. ()[答案]:T13.Dollar signs are used in the amount areas of the ledger accounts. ()[答案]:F14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()[答案]:F15.Every business transaction is first recorded in the journal. ()[答案]:T16.Internal control of operations is equally complex in a small and in a large organization. ()[答案]:F17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()[答案]:T18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()19.Depreciation expense is usually recorded at least once a year. ()[答案]:T20.Amortization is the conversion of the cost of an intangible asset to an expense. ()[答案]:T21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()[答案]:F22.Research and development costs represent an intangible asset. ()[答案]:T23.A present reduction in cash required to generate revenues is called “an expense”[答案]:F24.The revenue expenses are paid to influence the current operating result.[答案]:F25.Advertising expense is usually collected as period expense.[答案]:T26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()[答案]:F27.Repair of a generator is a capital expenditure. ()[答案]:F28.Revenue increases owner's equity.()[答案]:T29.Revenue is recognized when we receive cash from the buyers.()[答案]:F30.Interest revenue should be measured based on the length of time. ()[答案]:T三.翻译题1.Sole Proprietorship Enterprises[答案]:独资企业2.Profit cost and capital cost principle[答案]:划分收益性支出与资本性支出3.Double entry system[答案]:复式记帐法4.Source documents[答案]:原始凭证5.Environmental accounting[答案]:环境会计6.Matching principle[答案]:配比原则7.Gross profit[答案]:毛利8.Perpetual inventory system[答案]:永序盘存制9.Intangible assets[答案]:无形资产10.fixed asset[答案]:固定资产11.Statement of cash flows[答案]:现金流量表12.Bank Reconciliation[答案]:银行余额调节表13.Low-valued and easily-damaged implements [答案]:低值易耗品14.Physical depreciation[答案]:有形损耗15.Short-term debt-paying ability[答案]:短期偿债能力16.Accelerated depreciation method[答案]:加速折旧法17.notes receivable[答案]:应收票据18.long-term solvency[答案]:长期偿债能力四.论述题1.完成下列等式:1. Accounting Equation:Assets =2. Perpetual inventory system:Ending Inv. =[答案]:1. Accounting Equation:Assets = Liabilities + Owner's Equity2. Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold。
会计英语试题及答案
会计英语试题及答案1. Multiple Choice QuestionsChoose the correct option for each question.1. What is the main objective of financial accounting?a) To provide information for internal decision makingb) To provide information for external partiesc) To prepare budgets and forecastsd) To ensure tax compliance2. The matching principle in accounting suggests:a) Expenses should be recognized when incurredb) Revenues should be recognized when cash is receivedc) Expenses should be recognized when cash is paidd) Revenues should be recognized when earned3. Which financial statement reports the financial position of a company at a specific point in time?a) Income statementb) Cash flow statementc) Balance sheetd) Statement of retained earnings4. An increase in accounts payable would be recorded as a:a) Debit to accounts payableb) Credit to accounts payablec) Debit to accounts receivabled) Credit to accounts receivable5. Under the accrual basis of accounting, revenue is recognized:a) When cash is receivedb) When goods are deliveredc) When services are providedd) When accounts receivable are collected2. Fill in the BlanksComplete the following sentences with the appropriate accounting terms.1. The ___________________ is the owner's claim on the assets of a business.2. _________________ is the process of allocating the cost of an asset over its useful life.3. The ___________________ is the amount by which current assets exceed current liabilities.4. A _________________ is a decrease in equity resulting from the sale of goods or services.5. The process of converting assets, liabilities, and owners' equity from one currency to another is called _________________.3. True or FalseDetermine whether the following statements are true or false.1. Accrual accounting recognizes revenue and expenses when cash is exchanged.2. The accounting equation is Assets = Liabilities + Owners' Equity.3. The statement of cash flows reports the cash inflows and outflows during a specific period.4. An audit is an examination of financial statements to ensure their accuracy.5. Liabilities represent the claims of owners on the assets of a business.4. Short AnswerProvide a brief answer to the following questions.1. What is the difference between a debit and a credit in accounting?2. Define the term "fixed assets" and provide an example.3. What is the purpose of adjusting entries in the accounting cycle?4. What are the main components of the income statement?5. How does the accrual basis of accounting differ from the cash basis of accounting?答案：1. Multiple Choice Questions1. b) To provide information for external parties2. a) Expenses should be recognized when incurred3. c) Balance sheet4. b) Credit to accounts payable5. c) When services are provided2. Fill in the Blanks1. Equity2. Depreciation3. Working capital4. Expense5. Foreign currency translation3. True or False1. False2. True3. True4. True5. False4. Short Answer1. In accounting, a debit represents an increase in assets or expenses anda decrease in liabilities or equity. A credit represents an increase in liabilities or equity and a decrease in assets or expenses.2. Fixed assets, also known as property, plant, and equipment, are long-term assets with a useful life of more than one year. An example of a fixed asset is a building or a vehicle.3. Adjusting entries are made at the end of the accounting period to ensure that revenues and expenses are recognized in the correct period. These entries are necessary to comply with the matching principle and accrual accounting.4. The main components of the income statement are revenues, expenses, gains, and losses. Revenues represent the income generated from the primary operations of the business, while expenses are the costs incurred to generate that revenue. Gains and losses are non-operating items that result from activities outside the normal course of business.5. The accrual basis of accounting recognizes revenue and expenses when they are earned or incurred, regardless of the actual cash flow. In contrast, the cash basis of accounting recognizes revenue and expenses only when cash is received or paid. The accrual basis provides a more accurate picture of the financial performance and position of a business over a specific period of time.。
会计试题英语答案及解析
会计试题英语答案及解析1. Question: What is the purpose of the balance sheet in accounting?Answer: The balance sheet serves as a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity. It is used to assess the solvency and liquidity of a business.Analysis: The balance sheet is crucial for stakeholders as it provides insights into the company's ability to meetshort-term and long-term obligations. Assets represent whatthe company owns, liabilities represent what the company owes, and equity represents the net worth of the company.2. Question: Explain the difference between revenue andprofit.Answer: Revenue is the total amount of money a company receives from its business activities, without any expenses deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been deducted from the revenue.Analysis: Understanding the distinction between revenueand profit is important for evaluating a company's financial health. While revenue indicates the total income, profit reflects the company's operational efficiency andprofitability.3. Question: What is the accounting equation?Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the fundamental relationship between a company's assets, liabilities, and equity.Analysis: The accounting equation is the foundation of double-entry bookkeeping, ensuring that every transaction is recorded twice, once as a debit and once as a credit, maintaining the balance of the equation.4. Question: Define the term "depreciation" in accounting.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits.Analysis: Depreciation is used to match the expense of using an asset with the revenue it generates over its useful life, adhering to the matching principle in accounting.5. Question: What is the purpose of adjusting entries in accounting?Answer: Adjusting entries are made at the end of an accounting period to ensure that the financial statements accurately reflect the company's financial position and performance. They bring the accounts up to date and correct any errors or omissions.Analysis: Adjusting entries are crucial for maintaining the integrity of financial statements. They ensure that revenues and expenses are recognized in the correct accounting period, in accordance with the accrual basis ofaccounting.6. Question: Explain the concept of "cash flow" in accounting. Answer: Cash flow refers to the inflow and outflow of cash in a business over a period of time. It is a measure of the liquidity of a business and its ability to generate cash.Analysis: Cash flow is vital for assessing a company's financial health and its ability to pay debts, invest in new projects, and pay dividends. It is different from profit, asit considers the actual movement of cash rather than the accounting recognition of revenues and expenses.7. Question: What is the purpose of an income statement?Answer: An income statement, also known as a profit andloss statement, reports a company's financial performanceover a specific period of time. It shows the revenues, expenses, and net income of the business.Analysis: The income statement is essential for evaluating a company's profitability and operational efficiency. It provides information on how much profit a company has madeand where that profit came from.8. Question: Define "inventory" in accounting.Answer: Inventory is a current asset account in accounting that represents the goods available for sale in the ordinary course of business.Analysis: Inventory management is critical for businessesas it affects cost of goods sold, valuation, and the accuracyof financial statements. Proper inventory accounting ensures that the cost of goods sold is accurately matched with the revenue they generate.9. Question: What is the purpose of a statement of cash flows? Answer: The statement of cash flows provides information about a company's cash inflows and outflows during a period.It categorizes these cash flows into operating, investing,and financing activities.Analysis: The statement of cash flows is important for understanding the liquidity and solvency of a business. It helps stakeholders to see where the cash is coming from and how it is being used, which is crucial for making informed financial decisions.10. Question: Explain the concept of "cost-volume-profit (CVP) analysis."Answer: Cost-volume-profit (CVP) analysis is a financial tool used to determine the relationship between costs, sales volume, and profit. It helps in understanding how changes in sales volume affect the company's profitability.Analysis: CVP analysis is essential for making pricing decisions, setting sales targets, and evaluating the impactof cost changes on profitability. It is a valuable tool for budgeting and financial planning。
会计专业英语试卷（推荐5篇）
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes missionC.bonds payable 7.Which of the following is an owner’s equity account?
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.th计专业英语试卷（推荐5篇）
会计学英语试题及答案
会计学英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report2. The term "Double Entry Accounting" refers to the practice of recording:A. All transactions twiceB. Transactions in two different accountsC. Transactions in two different currenciesD. Transactions in two different formats3. What is the purpose of an "Adjusting Entry"?A. To close the books at the end of the yearB. To correct an error in the accounting recordsC. To ensure that the accounting equation is balancedD. To update the accounts to reflect the current financial position4. The "Accrual Basis" of accounting records revenues and expenses when:A. They are received or paidB. They are earned or incurredC. They are budgetedD. They are forecasted5. What does the term "Depreciation" represent?A. The increase in the value of an assetB. The decrease in the value of an asset over time due to useC. The sale of an assetD. The purchase of an asset6. Which of the following is an example of a "Liability"?A. Cash on handB. Accounts ReceivableC. Accounts PayableD. Inventory7. The "Net Income" is calculated by:A. Subtracting expenses from revenuesB. Adding expenses to revenuesC. Multiplying expenses by revenuesD. Dividing expenses by revenues8. A "Journal Entry" is used to:A. Record the initial transactionB. Adjust the trial balanceC. Close the booksD. Prepare financial statements9. What is the formula for calculating "Return on Investment" (ROI)?A. ROI = (Net Income / Total Assets) * 100B. ROI = (Net Income / Investment) * 100C. ROI = (Total Assets / Net Income) * 100D. ROI = (Investment / Net Income) * 10010. The "Going Concern" assumption in accounting means that:A. The business will always be profitableB. The business will continue to operate indefinitelyC. The business will be sold in the near futureD. The business will stop operating in the next year二、填空题（每题1分，共10分）11. The __________ is a record of all financial transactions of a business.12. In accounting, the __________ is the difference between the total debits and total credits.13. The __________ is the process of allocating the cost of a tangible asset over its useful life.14. An __________ is a financial statement that shows the changes in equity during a period.15. The __________ is the amount of money that a company owes to its creditors.16. The __________ is the process of estimating the value ofa company's assets.17. The __________ is the amount of money that a company has earned but has not yet received.18. The __________ is the amount of money that a company is owed by others.19. The __________ is the process of preparing financial statements at the end of an accounting period.20. The __________ is the amount of money that a company has spent but has not yet been billed.三、简答题（每题5分，共30分）21. Explain the difference between "Cash Basis" and "AccrualBasis" accounting.22. What is the purpose of "Bad Debts" in accounting?23. Describe the "Matching Principle" in accounting.24. What is the significance of "Financial Statement Analysis"?四、案例分析题（共40分）25. A company has the following transactions for the year: - Sales revenue of $500,000- Cost of goods sold of $300,000- Depreciation expense of $20,000- Interest expense of $10,000- Income tax expense of $30,000- Dividends paid of $15,000Calculate the company's net income and explain how each item affects the calculation.答案一、选择题1. D2. B3. D4. B5. B6. C7. A8. A9. B10. B二、填空题11. General Journal12. Trial Balance13. Depreciation14. Statement of Changes in Equity15. Liabilities16. Valuation17. Unearned Revenue18. Accounts Receivable19. Closing the Books20. Prepaid Expenses三、简答题21. Cash Basis accounting records transactions when cash is received。
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. Which of the following is not a basic accounting element?A. AssetsB. LiabilitiesB. RevenuesD. Equity答案：C2. The accounting equation can be expressed as:A. Assets = Liabilities + EquityB. Assets + Liabilities = EquityC. Assets - Liabilities = EquityD. Liabilities - Equity = Assets答案：A3. What does the term "Double Entry Bookkeeping" refer to?A. Recording transactions in two accountsB. Recording transactions in two different currenciesC. Recording transactions in two different formatsD. Recording transactions in two different books答案：A4. Which of the following is not a type of adjusting entry?A. AccrualB. PrepaymentC. DepreciationD. Amortization答案：B5. The purpose of closing entries is to:A. Prepare financial statementsB. Adjust for accruals and deferralsC. Record the sale of inventoryD. Record the purchase of fixed assets答案：A6. Which of the following is a measure of a company's liquidity?A. Return on Investment (ROI)B. Debt to Equity RatioC. Current RatioD. Profit Margin答案：C7. The term "Depreciation" refers to:A. The decrease in value of an asset over timeB. The increase in value of an asset over timeC. The amount of an asset that is used upD. The process of selling an asset答案：A8. What is the purpose of a trial balance?A. To calculate net incomeB. To check the accuracy of accounting recordsC. To determine the value of assetsD. To calculate the cost of goods sold答案：B9. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget答案：D10. The accounting principle that requires expenses to be recorded in the same period as the revenues they generate is known as:A. Going ConcernB. Matching PrincipleC. Historical Cost PrincipleD. Materiality答案：B二、填空题（每题2分，共20分）1. The __________ is the process of recording financial transactions in a systematic way.答案：Journalizing2. The __________ is a summary of the financial transactionsof a business during a specific period.答案：Ledger3. __________ is the accounting principle that requires all accounting information to be based on historical cost.答案：Historical Cost Principle4. The __________ is a financial statement that shows a company's financial position at a specific point in time.答案：Balance Sheet5. __________ is the process of estimating revenues and expenses for a future period.答案：Budgeting6. __________ is the accounting principle that requires all transactions to be recorded in the period in which they occur.答案：Accrual Basis Accounting7. The __________ is a financial statement that shows the results of a company's operations over a period of time.答案：Income Statement8. __________ is the process of determining the value of a company's assets and liabilities.答案：Valuation9. __________ is the accounting principle that requires alltransactions to be recorded in the order in which they occur.答案：Chronological Order10. The __________ is a financial statement that shows the sources and uses of cash during a period of time.答案：Cash Flow Statement三、简答题（每题15分，共30分）1. 描述会计信息的质量特征有哪些，并简要解释它们的含义。
会计英语考试试题及答案
会计英语考试试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementB. Cash Flow StatementD. Payroll Report2. What is the term for the process of recording transactions in the accounting records?A. JournalizingB. PostingC. ClosingD. Adjusting3. The matching principle is a fundamental concept in accounting that requires:A. Revenues to be recognized when earnedB. Expenses to be recognized when paidC. Expenses to be recognized in the same period as the revenues they generateD. Both A and B4. What is the formula for calculating the return on investment (ROI)?A. ROI = (Net Income / Total Assets) x 100B. ROI = (Net Income / Total Liabilities) x 100C. ROI = (Net Income / Investment) x 100D. ROI = (Total Assets / Net Income) x 1005. Which of the following is not a type of depreciation method?A. Straight-lineB. Declining balanceC. Units of productionD. FIFO (First-In, First-Out)6. What is the purpose of an audit?A. To ensure that financial statements are accurate and completeB. To provide tax adviceC. To prepare financial statementsD. To manage a company's finances7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording transactions in two different accountsC. Recording transactions in two different waysD. Recording transactions in two different books8. What is the accounting equation?A. Assets = Liabilities + EquityB. Revenue - Expenses = Net IncomeC. Assets - Liabilities = Net IncomeD. Assets + Liabilities = Equity9. Which of the following is not a component of the statement of cash flows?A. Operating activitiesB. Investing activitiesC. Financing activitiesD. Non-operating activities10. What is the purpose of adjusting entries?A. To correct errors in the accounting recordsB. To update the financial statementsC. To ensure that the accounting equation is balancedD. To allocate expenses and revenues to the correct accounting periods答案：1. D2. A3. C4. C5. D6. A7. B8. A9. D10. D二、简答题（每题5分，共30分）1. 简述会计的四大基本原则。
会计专业英语试题及答案
会计专业英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not an accounting principle?A. Accrual BasisB. Going ConcernC. ConsistencyD. Cash BasisAnswer: D2. The process of summarizing, analyzing, and reporting financial data is known as:A. BudgetingB. AccountingC. AuditingD. TaxationAnswer: B3. What is the term used to describe the systematic and periodic recording of financial transactions?A. BookkeepingB. PayrollC. TaxationD. AuditingAnswer: A4. Which of the following is not a component of the balance sheet?A. AssetsB. LiabilitiesC. EquityD. RevenueAnswer: D5. The matching principle requires that:A. Expenses are recognized when incurredB. Expenses are recognized when paidC. Expenses are recognized in the same period as the revenue they generateD. Expenses are recognized when the cash is received Answer: C6. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Assets + Equity = LiabilitiesD. Assets = Equity - LiabilitiesAnswer: A7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording transactions in two accountsC. Recording debits and credits for every transactionD. Recording transactions in two different booksAnswer: C8. Which of the following is not a type of intangible asset?A. PatentsB. TrademarksC. GoodwillD. InventoryAnswer: D9. The purpose of an income statement is to show:A. The financial position of a company at a point in timeB. The changes in equity over a period of timeC. The financial performance of a company over a period of timeD. The cash flows of a company over a period of time Answer: C10. The statement of cash flows is used to report:A. How cash is generated and used during a periodB. The net income of a company for a periodC. The changes in equity for a periodD. The changes in assets and liabilities for a period Answer: A二、填空题（每题2分，共20分）1. The accounting cycle includes the following steps:journalizing, posting, __________, adjusting entries, and closing entries.Answer: trial balance2. The __________ principle requires that all business transactions should be recorded at their fair value in the accounting records.Answer: Fair Value3. The __________ is a summary of all the journal entries fora period, listed in date order.Answer: General Journal4. __________ are expenses that have been incurred but not yet paid.Answer: Accrued Expenses5. The __________ is a report that shows the beginning cash balance, cash receipts, cash payments, and the ending cash balance for a period.Answer: Cash Flow Statement6. The __________ ratio is calculated by dividing current assets by current liabilities.Answer: Current Ratio7. __________ are assets that are expected to be converted into cash or used up within one year or one operating cycle. Answer: Current Assets8. __________ is the process of determining the cost of goodssold and the value of ending inventory.Answer: Costing9. __________ is the process of estimating the useful life of an asset and allocating its cost over that period.Answer: Depreciation10. __________ is the process of adjusting the accounts to reflect the proper revenue and expenses for the period. Answer: Accrual Accounting三、简答题（每题10分，共20分）1. Explain the difference between revenue and profit. Answer: Revenue is the income generated from the normal business activities of an entity during a specific period, before deducting expenses. Profit, on the other hand, is the excess of revenues and gains over expenses and losses for a period. It represents the net income or net earnings of a business.2. What are the main components of a balance sheet?Answer: The main components of a balance sheet are assets, liabilities, and equity. Assets represent what a company owns or controls with future economic benefit. Liabilities are obligations or debts that a company owes to others. Equity is the residual interest in the assets of the entity after deducting all its liabilities, representing the ownership interest of the shareholders.四、计算题（每题15分，共30分）1. Calculate the net income for the year if the revenue is$500,000, the cost of goods sold is $300,000, operating expenses are $80,000, and other expenses are $20,000. Answer: Net Income = Revenue - Cost of Goods Sold - Operating。
学位英语(机考模拟题及参考答案)(第一部分)
会计专业学位外语部分机考模拟题及参考答案（第一部分）一、语音题1 A .South B loudly C bought D brown2 A exercise B exit C text D expensive3 A city B mind C commit D since4 A case B nose C list D sight5 A text B expensive C exercise D exit6 A how B operate C on D a7 A cold B old C whole D some8 A good B moon C look D book9 A grammar B large C gay D glory10 A sight B case C nose D list11 A daughter B enough C fight D neighbor12 A ground B about C out D would13 A low B now C grow D Snow14 a brown b south c loudly d bought15 a with b time c light d like16 a large b gay c glory d grammar17 a exercise b exit c text d expensive18 a noise b place c office d horse19 A match B fast C have D sad20 A whole B some C cold D old21 A fast B have C said D match22 A libraries B grapes C changes D tables23 A either B though C through D another24 .A mind B limit C since D city25 A have B sad C match D fast参考答案：CDBBB ADBBC BDBDA ADABB AACAD二、对错题1Those of us who smoke should have their our hung lungs x-rayed regularly2He found it impossible to finish the work with3The problem is how we can operate the new machine on in such a short time4In Newtonian mechanics it is not difficulty not difficult to niter down the basic equations that must be solved in order to5He got two pieces of information about the new product678Now what that the newspaper arrived we can see the scores of the tennis matches.9 He got two pieces of informations about the new product.A about b product c got d information10 in Newtonian mechanics it is not difficulty to write down the basic equations thant must be solved in order to describe the motion of an object.A basic b must be solved c in d not difficulty11 now more and more young people are learning for the little herob nowc and d are12 the problem is how we can operate the new machine on such a short time.A operate b on c a d how13 on the days liked to write poetry, or paint with water colors, or cook an unusual dish.A to write b unusual dish14 easier for me to go there on foot than driving a cara than c easier d there15 the instructor had gone over the problems many times before the students will take the final examinationa will takeb overc many timesd before16 we usually looks it up in dictionary when he comes across a new word..17 now that the newspaper ….arrived we can see the scores of the tennis matches 加hadA can seeB of theC thatD arrived18 you should be working instead of lie there in bed lie----lying19、Jim was upset last night because he had to do too many homeworks.A had to doB many homeworksC upsetD because20、He cannot remember the thing whose made me very sad.A sadB cannotC thingD Whose21 He found it impossible to finish the work with such a short time.A ItB to finishC withD a22 He speaks English more fluently than his bother is.A thanB isC speaksD more23.The speech____ ,a lively discussion started.A was deliveredB having been deliveredC being deliveredD be delivered24.This is the problem___ you should pay attention.A whichB to whichC on whichD at which参考答案：CCCBB CCADD ABDBA AB略BD C BBB三、词汇题1 Inquiries the condition of the patients may be made personally or by telephoneA affecting b following c revealing d concerning2 that may eventually reduce the amount of labor needed on construction sites by 90 percent.A so clever the construction robots b such clever construction robots are c so clever are the construction robots d such construction robots are clever3 the student’s today is to write a book reportA association b assignment c attendance d responsibility4 the speech ,a lively discussion started.A having been delivered b being delivered c be delivered d was delivered5 this is a argumentA convinced c inconvincible d convince6 the officials in the at London airport were very polite.A customs b custom d custom7 the escaped prisoner waited until of night before leaving his hiding place.A dark b deep c depth d dead8 voice so that everyone can hear very clearlyA aloud d aloudly9 what time do you usually in the morning?A get up b get on c get over d get through10 we were for half an hour in the traffic and so we arrived lateA put back b broke down c held up d kept off11 this is the problem you should pay attentionA on which b at which c which d to which12 mary was going to a wedding so she brushed wellA her hairs b the hair c the hairs d her hair13 you will need the things a pen, a notebook and a ruler.A after b following c under d below14 I know noting about it what I have read in the papersA expect b except c besides d beside15 not until you work is finisheda can’t you leaveb you can leavec can you leaved you can’t leave16 he is given answers that only his confusionA come up b add to c come with d add with17 The escaped prisoner waited until of night before leaving his hiding place.A depthB deadC darkD deepHe never to read the news but turned at once to the crossword on the last pageA painedB troubledC worriedD noticed18 Did he say anything about how the workA was to be doneB to doC was to doD to be done1920The speech a lively discussion startedA was deliveredB having been deliveredC being deliveredD be delivered21know that either you or your father a copyA hasB are to haveC have hadD have22It made us very angry like theftA to hear him talkB to hear him to talkC hear him to talkD hear him talk23I____ my paper because it is too easy for me have handed.A withB inC out ofD over24It is desirable that the airplane___ as light as possible.A isB wereC beD had been25The race was so close that everyone was___ at the finish.A thinking ofB holding his breatheC working outD winning over26The business has__ from having one office to having twelve.A expandedB exposedC increasedD comprised27She ____ a new idea for increasing sales.A came up withB cam up atC came byD came for28I’m learning French, but I still can’t speak it____.A properlyB normallyC usuallyD really29____is easily seen.A The advantage of the economic reformB The economics’ reform advantageC The reform of the economic advantageD The economic reform’s advantage30The girl has made up her mind to go abroad with her boyfriend despite her parents’ ___ .A agreementB allowingC lettingD objection31As he was ill, he had to __ the party.A missB avoidC regretD lack32Shall we request the chairman__ our suggestion again?A to considerB consideringC considerD considered33 The road is kept open___ the year.A throughoutB thoughC throughoutD through34 His plan__ by those who heard it.A was laughedB were laughingC was laughing atD was laughed at35 My father never gave me .A. many adviceB. much adviceC. many advicesD. a lot of advices36 I be very nice if he could come for our party.A. willB. wouldC. shallD. was going towell.A. her hairB. her hairsC. the hairD. the hairs38 Shall we request the chairman our suggestion again?A. to considerB. consideringC. considerD. considered39 The company offered him high pay as an to accept the job.A. inducementB.C. invitationD. apple40 Unless he is intense love, he hardly even into someone else’s eyes for very long.A. confessingB. refusingC. grantingD. covering41 I ram Alice. Who was on her way to see how I was getting along.A. upB. out ofC. overD. into42 After the they drove to the Guest house at speed.A. topB. headC. wholeD. every43 They have never heard any .A. a customer complaint.B. the customer’s complaintsC. customer’s complaintD. the customers’ complaints44 She has nothing to do with the murder case. She is not it.A. concerned withB. related inC. involved inD. concerned in45 Could I borrow that book when you finished it?A. to readB. not to read46 I’I can stay only a few minutes.A. whichB. however D. though47 He lived to be twenty-eight, the man in BulgariaA. healthiestB. healthfulC. healthD. healthily48 Did he say anything about how the workA. to doB. was to do49 I felt that I was not yet to travel.A. strongly enoughB. enough stronglyC. strong enoughD. enough strong50 When her name was mentioned. I sam Mary from her seat.A. raiseB. raisingC. in riseD. rising51 He is given answers that only his confusion.A. add toB. come withC. add withD. come up52I could not persuade him to accept it make him see the importance of it.A. it only I could notB. or I could notC. no more than I couldD. nor could I53 The girl has made up her mind to do a broad with her boyfriend despite her parents’.A. agreementB. allowingC. lettingD. objection54 The road is kept open the year.A. throughoutB. thoughC. throughoutD. through55 Not until your work is finished .A. you can leaveB. can you leaveC. you can’t leaveD. can’t you leave56The of air travel during this century has made the world seem smaller.A. vacationB. connectionC. innovationD. liberation57 We forgave his bad temper because we know that his son’s illness had put him under great____A. emotionB. excitementC. crisisD. stress58 He smiled and told me I would receive anA. moreB. exactlyC. additionA. awayB. voyageC. boat tripD. excursion60 The escaped prisoner waited until of night before leaving his hiding place.A. darkB. deepC. depthD. dead61 many of the customers work during the day . Billy has to collect the money from them at night.A. SinceB. AlthoughC. There forD. From62 According to the author, the future doesn’t need .A. CreativityB. imaginationC. creatorsD. followers63 The you are ,the happier they will be.A more kinderB more kindC kinderD kind64 Inquiries the condition of the patients may be mead personally or be telephone.A revealingB concerningC affectingD following65 The sign ___ that cars cannot enter .A movesB meansC soundsD appears66 The company offered him high pay as an _____to accept the jop.A invitationB appleC inducementD aim67 ____That may eventually reduce the amount of labor needed on construction sites by 90 percent.A such cleven construction robots areB so clever are the construction robotsC such construction robots are cleverD so clever the construction robots68 Caught a ______of the taxi before it disappeared around the corner of the street .A visionB glimpseC lookD scene69 Mr wang is an engineer _____profession .A byB withC atD on70 He is given answers that only _____his confusionA add toB come withC add withD come up71 It’s a pity ______you missed such an interesting program.A whenB whatC thatD which72 mary was going to a wedding so she brushed ______wellA her hairsB the hairC the hairsD her hair73 The _____you are , the happier they will beA more kinderB more kindC kinderD kind74 _________many of the customers work during the day ,Billy has to collect the mony from them at night .A FromB sinceC Although75 send us message if you ______any difficulty .A have hadB haveC hadD will have76 The observer,s statement about the accident was very __________,we know almost every thing about it nowA especialB exceptionalC specialD specific77 What time do you usually _____in the morning?A get upB get onC get overD get through78 He said he ___________return from Germany the next day .A Would go toB is toC Was toD is going to79 I know nothing about it ________what I have read in the papersA expectB besidesC exceptD beside80 I tried very hard to persuade him to join our group but I met with a flat __________A refusalB declineC disapprovalD rejection81 disturbing her ,the news had a strangely calming effect.A insteadB in stead ofC in the steadD instead of82 He lived to be ninety-eight ,the ________man in Bulgaria.A healthB healthilyC healthiestD healthful83 the noise of the traffic __________paul from his work.A annoyedB upsetC preventedD distracted84 She did not feel ______going out .as she had a slight headacheA afterB forC aboutD like85 Mr john kept thinking hard ,but failed to _________a workable plan.A come up toB come up forC come up withD come up against86 It ________be very nice if he could come for our partyA willB wouldC shallD was going to87 It was not very _________of you to sell the house ,The price is increasing everyday .A kindB clearC friendlyD wise88 I,d rather read than watch television ,the programs seem __________all the time .A getting worseB to get worseC to be getting worseD to have got worse89 The government will have to work hard _________the confidence of the people after the temble event .A to come up withB to come atC to win backD to win through90 Many words in the English language are French inA originB vocabularyC contextD source91.I know that either you or your father ___a copy.A are to haveB have hadC haveD has92.As he was ill ,he had to___ the party.A missB avoidC regretD lack参考答案DCBBB CCCAC DDBCC BADAC AAABC BAAAA DAACD BBAAA ADACC DBACC DADDC BCDDA CA略CB BCBBA ACDCB BDADA DCCDC BDCCA DA四、阅读理解While plant and animal species are disappearing at a rapidly increasing rate throughout the world, scientists note some success stories. Fox example, the number of elephants killed illegally in Africa has fallen sharply.89 Thousand were killed in 1983.46 thousand were killed one year later.This happened because African countries agreed to establish export limits on ivory from elephants. Ivory is the hard white. Material that forms an elephant’s two long teeth, or tusks Countries that import ivory are refusing to accept ivory shipments that do not have legal export documents.The Convention on Intentioned Trade in Endangered Species in a treaty signed by 91 nations led to the program for saving endangered elephants. In Africa, successful efforts also have been made in protecting Africa’s endangered mountain gorillas. Almost 400 of the gorillas survive in a volcano area on the border of Rwanda, Uganda and Zaire. The mountain gorillas have remained about the same for 15 years. This happened partly. Because Rwanda developed an important business that depends on protecting the gorillas. Visitors. There can pay to get close to watch the gorillas in the animals traditional home area.Another successful programs to take endangered animals olla of their natural homes. The animals are put into zoos or Dither protected areas where they can reproduce in safety The goal of many of these programs is to produce enough animals to putback into the wild.1 what is the best title for this passage? Successful Programs of Saving the Wild2 The number of elephants killed illegally in Africa has decreased greatly intact3 In Africa, the number of elephants killed illegally in 1983 and 1984 was 89 thousand 46 thousand4 The number of mountain gorillas has remained about the same for marry years partly because of an important business depends on protecting the gorillas5 The phrase “the wild” in paragraph 5 refers to outdoorsCharlie chaplin has broken all records in making people laugh no one has so set a whole world laughing as the little man with the walking stick and the overlarge shoes.Much has been written about chapl in’s art and his career, and opinions have ranged widely. But perhaps those who called him “the most general human being of our time” came closest to the truth. Those who have called him a genius stress the timeless and common qualities in his work, it is an art filled with sad elements and deep human feeling, with which an audience cannot help but become involved. It is for these reasons, I believe, that th figure of Charlie has attracted generation after generation.All the writers who give accounts of ch aplin’s life agree that charlie’s unhappy early years in the area in London where houses were dirty and worn had a great influence on his development and on the type of films he made, chaplin himself emphasizes it in his memoirs(回忆录), the more one reads about his earliest period, the more on tends to agree indeed, his suffering youth had a lasting influence on him.Chaplin was never afraid to deal with subjects causing much disagreement in his films, he gave a humorous performance on war only a few weeks before the American soldiers came home from world war I in 1918, this was regarded as madness, but the performance was well received. So perfectly did it hit the mail on the head that even the returning soldiers found it impossible to hate it and deeply appreciated this short and humorous performance on what for them had been unpleasant reality. Chaplin gave numerous performances attacking capital governments, satirizing(讽刺) the cruelty of the machine age and even making fun of Hitler.Years after his death, the funny films of motion picture actor and director Charlie chaplin continue to be popular. He is particularly well known for his success as a creator of humorous presentations that make fun of people, the establishment, or networks.1 all of the following about Charlie chaplin are true excepta he was born in the USAb he was a great film actorc he had an unhappy early life d he made fun of Hitler in his films2 according to the author, Charlie chaplin has been popular with generation after generation becausea he set the whole world laughingb his performances get people involvedc his works appeal to people in different periodsd both B and C3 according to Charlie chaplin’s life history writers, had a strong influence on the type of films he made.a the society in which he livedb the audience who praised and admired himc those who called him a genius d his unhappy early years in the poor area in London4 according to the passage, which of the following true?a there are timeless qualities in chaplins work because he didn’t involve himself in political affairs.B chaplin became popular years after his death.C chaplin’s performance is funny without any sad elementsD chaplin’s films are the combinations of funny and sad elements5 this passage wasa written by Charlie chaplinb written about Charlie chaplinC advertising one of Charli e chaplin’s filmsD written for students to learn film-making参考答案：ABDDB“the more you learn, the more you earn,”said the pop singer Cyndi lauper as she accepted her high school diploma at the age of 35. in the USA today, about 75% of jobs require some education or technical training beyond high school. The lowest wage earners in the USA are those without high school degrees, college graduates out-earn those without a college education, people with master’s degrees out-earn those with only bachelor’s, and the highest incomes of all are earned by people with advanced academic degrees. These facts explain why mo st of young Americans go to college. But more diplomas don’t always mean more money. Many skilled blue-collar workers, salespeople, and business executives out-earn college professors and scientist. And great athletes and actors out- earn everyone else!But college education is not only preparation for a career, it is also (or should be) preparation for life. In addition to courses in their major field of study, most students have time to take elective course. They may take classes that help them understand more about human nature, government, the arts, or sciences.Today, more than half of American high school graduates go to college. But recently high school graduates no longer dominate the college campuses. Today, it is quite common for adults of all ages to come back to college for personal growth. Now about half of all the American college students are older than 25, and 20% of them are over 35.For Americans, to receive college education is very important. This is proved by the rising number of Americans who have at least a bachelor’s degree. About 20% of Americans are college graduates, however, among younger adults and working people, the percentage is at least 25%, much higher than in most other major nations, in the USA, college education is not regarded as privilege for the wealthy or the academically talented. In fact everyone who wants to go to college can do so.1many young Americans want to go to college becauseA their parents have a lot of money and can afford all their expensesB they can get higher income with higher degreesC college life is more interesting and attractive than high school lifeD they think it as a waste of their talents if they don’t receive college education2 it could be concluded from the second paragraph thatA college graduates earn more money than those people without college degreesB going to college is the dream of all the American peopleC college education can make a student understand a lot about the world around himD students will become more self-confident if they go to college3 when the students study in college, they canA take some courses that they are majoring inB take some elective coursesC take some courses that they are interested inD do all of the above4 in America, the percentage of college graduates among working people isA the same as in most other major nationsB much higher than in most other major nationsC much lower than in most other major nationsD not mentioned in the passage5 which of the following can most probably be inferred from the passage?A in the past, high school graduates account for the majority of college studentsB all of the Americans have realized the importance of receiving a college educationC today, most of Americans have at least a bachelor’s degree.D if you have more diplomas, you will surely earn more money than other people.参考答案：BCDBBIf you want to keep young, sit down and have a good think, this is the research finding of a team of Japanese doctors, who say that most of our brains are not getting enough exercise, and as a result, we are getting old soon.Professor taiju matsuzawa at Tokyo national university wanted to find out why quite he althy fanners in northern Japan appeared to be losing their ability to think and reason at rather early age, and how the speed of getting old could be slowed down. With a team of researchers, he set about measuring brain volumes of a thousand people of different ages and different jobsComputer technology enabled the researchers to get most exact measurements of the volume of the front and side parts of the brain, which have something to do with intellect and feelings, and decide the human character. As we all know, the back part of the brain, which controls tasks like eating and breathing, does not contract with age.Contraction of front and side parts as cells die off was seen in some subjects in their thirties, but it was still not evident in some sixty-and seventy-year -olds.Matsuzawa concluded from his tests that there is a simple way to prevent the contraction- using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns.”those with least possibility.” Said matsuzawa, “are lawyers, followed by university professors and doctors. White collar workers doing the same work day after day in government offices are, however, as likely to have contracting brains as the farm workers, bus drivers and shop assistants”1 the team of doctors wanted to find outA the size of some people’s brainB why some people age sooner than othersC what kind of people are very cleverD how to make people live longer2 the front and side parts of the brain relate to all of the following aspects EXCEPTa mental abilityb emotionc characterd eating and breathing3 the word “subjects”(in paragraph 4) most probably refers toA persons or things that are being discussed or consideredB persons chosen to be studied in an experimentC branches of knowledge studied in a schoolD words in a sentence about which something is stated4 according to the research findings, which kind of people seems to age most quickly?A doctors b lawyers c teachers d farm workers5 which of the following sentences is NOT mentioned in the passage?A professor matsuzawa suggested that people should use their brains more often because thinking can stop the brain from contractionB the research findings are based on the study of the brain sizes of different peopleC the team of doctors made these tests in order to show how the brain worksD the professor’s tests prove that old people’s brains have contracted more quickly than other young people参考答案：BDBDC。
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.T 6. The aging method of determining bad debts expense is based on the knowledge that the longer a receivable is past due, the lower the likelihood of collection.F 7. Land improvements are generally charged to the Land account.T 8. Recording depreciation each period is an application of the matching principle.T 9. The cost of an inventory item includes its invoice cost minus any discount, and plus any added or incidental costs necessary to put it in a place and condition for sale.T 10. A consignor who has goods out on consignment with an agent should include the goods in ending inventory even though they are not in the possession of the consignor.F 11. Whether purchase costs are rising or falling, FIFO always will yield the highest gross profit and net income.T 12. If the perpetual inventory system is used and a physical count disclosed a shortage, the cost of merchandise sold should be debited and the merchandise inventory account credited.Ⅱ. Insert “+” for increase and “-”for decrease in the appropriate columns below, based on double-entry bookkeeping rules (6X2′=12′)Ⅲ. Translate the accounting terms from English to Chinese (No. 1-6) and from Chinese to English (No. 7-10) (10X2′=20′)1. General journal （总分类账）2. Accounting elements （会计要素）3. Closing entries（结账分录）4. CICPA（中国注册会计师协会）5. Net realizable value（可变现净值）6. Accrual-basis accounting （应计制会计）7. 非流动负债（non-current liabilities）8. 历史成本（Historical cost）9. 分类账（ledger）10. 经营周期（Operating cycle）Ⅳ. Short answer questions (3X6′=18′)1.What is accounting?Accounting may be described as the process of identifying, measuring, recording,and communicating economic information to permit informed judgments anddecisions by users of that information2.What is depreciation of plant assets? What is the basic purpose of depreciation?Depreciation, as the term is used in accounting, is the allocation of the cost of atangible plant asset to expense in the periods in which services are received from theasset. In short, the basic purpose of depreciation is to achieve the matching principlethat is, to offset the revenue of an accounting period with the costs of the goodsand services being consumed in the effort to generate that revenue.3.Identify the tools of financial statement analysis.The analysis of financial data employs various techniques to emphasize thecomparative and relative significance of the data presented and to evaluate theposition of the firm. Three commonly used tools are as following.Horizontal analysisevaluates a series of financial statement data over a periodof time.Verticalanalysis evaluates financial statement data by expressing each item in afinancial statement as a percent of a base amount.Ratio analysisexpresses the relationship among selected items of financialstatement data.Ⅴ. Problem Solving (38′)1. Analyze the effects of business transactions on the Accounting Equation. (2X5′=10′)Transaction (1): paid a $6,500 premium on July 1 for one year’s insurance in advance.Transaction (2): bought office equipment from Brown Company on account $2,800.2. Prepare journal entries for the two transactions in No. 1 above-mentioned. (2X5′=10′)3. Samuel Co. Ltd issued a $15,000, 6%, 9-month note payable. How much is the interest payment at maturity?(Calculating process is required) (6′)4. Assume the financial position data of Sue Company consist of the following items: (2X6′=12′)Sue CompanyBalance Sheet (Partial)January 31, 2011Required: Calculate its current ratio and acid-test ratio. Calculating steps are needed.。
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 + EquityB) Revenue - Expenses = Net IncomeC) Assets = LiabilitiesD) Liabilities = Equity答案：A2. Which of the following is not a type of financial statement?A) Balance SheetB) Income StatementC) Cash Flow StatementD) Tax Return答案：D3. What is the purpose of adjusting entries in accounting?A) To increase profitsB) To match revenues and expensesC) To reduce taxesD) To make the financial statements more complex答案：B4. What is the term for the process of recording transactionsin a journal?A) PostingB) JournalizingC) ClosingD) Adjusting答案：B5. Which of the following is a non-current asset?A) InventoryB) Accounts PayableC) LandD) Prepaid Expenses答案：C6. What is the accounting term for the cost of goods sold?A) COGSB) CGSC) COSD) COGS答案：A7. What is the accounting treatment for depreciation?A) Increase in asset valueB) Decrease in asset valueC) Increase in revenueD) Decrease in expenses答案：B8. What is the formula for calculating the return on investment (ROI)?A) (Net Income / Total Assets) * 100B) (Net Income / Investment) * 100C) (Total Assets / Net Income) * 100D) (Investment / Net Income) * 100答案：B9. Which of the following is a principle of accounting?A) ConsistencyB) Fair valueC) Historical costD) All of the above答案：A10. What is the purpose of a trial balance?A) To calculate net incomeB) To determine the value of assetsC) To check the accuracy of accounting recordsD) To prepare financial statements答案：C二、简答题（每题5分，共30分）1. Define the term "Double Entry Accounting" and explain its significance in the accounting process.答案：Double Entry Accounting is a system of accountingthat records every transaction in at least two accounts, one as a debit and the other as a credit. It ensures that the accounting equation remains in balance and provides a comprehensive view of the financial transactions, thereby enhancing the accuracy and reliability of financial records.2. Explain the difference between "Accrual Accounting" and "Cash Accounting".答案：Accrual Accounting records transactions when they are incurred, regardless of when payment is received or made. It focuses on the matching principle, aligning revenues and expenses with the period they are earned or incurred. Cash Accounting, on the other hand, records transactions only when cash is received or paid, which provides a snapshot of the business's liquidity at a given time.3. What are the main components of a Balance Sheet?答案：The main components of a Balance Sheet are Assets, Liabilities, and Equity. Assets represent what the company owns, liabilities represent what the company owes, and equity represents the residual interest in the assets after deducting liabilities.4. Describe the accounting process for recording a sale on credit.答案：When a sale is made on credit, the accounting process involves debiting Accounts Receivable and crediting Sales Revenue. This reflects the increase in assets (AccountsReceivable) due to the sale and the increase in revenue from the sale. If the sale involves inventory, Inventory is also debited and Cost of Goods Sold is credited to reflect the reduction in inventory and the associated cost.5. What is the purpose of closing entries in accounting?答案：The purpose of closing entries is to transfer the balances of temporary accounts (revenue, expenses, and dividends) to the permanent account (Retained Earnings). This process prepares the financial statements for the next accounting period and provides a clear picture of the company's net income or loss for the period.6. Explain the concept of "Going Concern" in accounting.答案：The Going Concern concept assumes that a business will continue to operate for the foreseeable future, allowing it to realize its assets and discharge its liabilities in the normal course of business. This assumption is fundamental to the preparation of financial statements as it affects the valuation of assets and liabilities.三、案例分析题（每题25分，共50分）1. Assume you are an accountant for a company that has just completed its。
会计英语试题及答案
精品文档会计英语试题及答案会计专业英语是会计专业人员职业发展的必要工具。
学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。
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 32. Johnny had receivables of $5 500 at the startof 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 fromcredit2016 全新精品资料-全新公文范文-全程指导写作–独家原创1 / 88/乙Xjeipisqns uι IUoUJlSoMl!⑴乙IOOlIS θ□ue∣eq S <XUedUJOo e uιsθψ∣!qeι∣ IllaI」noSe 」eθdde XeUJ SuJ列βu∣M0∣∣0j oιμ joq□ιq∕v∖ 9 (i7)t U) α (ε) t U) O ⑵t(L) a(C) t(L) ∀ Onboip OOOL ⑹ MSeo OooI7(C) 」e□ XUedUJOo(乙)Xpedojd PUe t Iueujdinbe tιue∣d (I z) 乙IIO虫SOd ∣eι□ueu⅛ jo juθuuθjejs θq; S <XUedUJOo e uιSlOSSe IllaI」nO-UOU Se 」eθdde XeUJ SuJ列βu∣M0∣∣0j jo q□ιq∕v∖giso□ *Unα (OZnI)川0 e」!j ui tseη O (Odld) JnO jsj⅛ ui JSJIJ g JSOo θβejθΛ∖/ POIlIbQM ∀<z Buιddojp ΘJB sθ□μd UoIIM ΘLUI; e JeXJOJUΘΛUIβuιso∣□ 」oj ΘJ∩B⅛ιsθq6ιq θq; OJ peθ∣ OJ 人剛∣ si SPO屮OuJuoμen∣e ∆XJOJUΘΛUIβUIM0∣∣0jo屮jo M□!M∕∖Λ-PJθMl!3 a ΘJ∩S ION O ON a SO人∀UllOuJOl印SMOIj qse□S < Auedωo□e jo θ□ej θq; UO」eθdde pied spuθp∣Λ∣p PInOqS CJOOOO17L$ a Ja 00017L$ 0 JO 009 8$a 」Cl OOG 8$ ∀∂0L02 θθa Le 样sθ∣qeA∣θ□θJSJUnOooe oιμ UO θ□ue∣eq oιμ si IeilMsjθωojsn□(£) θ□uθp ru c∣ (乙)on」丄(I z) uoμeωjθjuι∣eι□ueu⅛ jo s□μsμθpejeq□ ΘLUOS ΘJB MOlθqpθjs∏ g厂PUe £ G厂PUe乙o £ PUe乙日乙PUe I z Vθ□ue∣eq ∣eμ; oιμ UJOJj pθμιujo uθθq Seq JUnOooe θ∣qeA∣θ□θj }UΘJθq;UO 0乙$7乙$ P θoue∣eq oι∣丄PIUnOooe lθsse sθ∣□ιqθA 」OIOuJ jo *qop θq; 0] POlSOduθθqSeq θ∣□ιqθA」OIOuJ EjO OleSjO spθθ□ojd 09「9$ C4!PaK) e Se θ□ue∣eq ∣eμ; θq; uι pθisι∣ uθθq X∣PΘJJO□UI Seq 089t Z乙$ JUnOooe sesuθdxθ 」OlOuJ oιμ UO θ□ue∣eq oι∣丄•乙JUnOooe θ∣qeλed IIlal o屮uι PalolUOuθθq JOU Seq IIlal jo juθωXed JOj 09「9$ Oq IlSeo oιμ uι UJ列UV - I z <zθθjβe OJ θ□ue∣eq ∣eμ; oιμ θsne□t pθj□θjjo□ UoIIM t p∣no□ SJ O JJθ θ∣qιssod βu∣M0∣∣0j oι∏jθ o∕∖ΛlL P!Ψ∖Λ08l7t920t L$ l!Pθ-∣O 0国266$:θje (Ho乙」OquJOIdoS OC lBωuue9 jo SIeJOJ θ□ue∣eq ∣eμ;oι∣丄Y(17)PUe (C)'⑵ α(17)PUe (C)t(L) O(17)PUe ⑵ t(L) a (C) PUe ⑵'⑴ ∀ pθ∏J□□e puθp∣Λ∣p θ□uθjθjθj c∣ (^) puθ 」eθλ IInllnpθ∏j□□eXeJ θuuo□u! @) JeeX ΘUO uiq;iM PaInleuJ ueoη (乙) 8/frθωes ΘJB jdθ□uo□ Buiqojeuj PUejdθ□uo□ SIenJooe jo XJOOιμ BuiXpepunoιμ (乙) ldθ□uo□ SIenJooe θq;UO peseq ΘJB SlUouJO冋S ∣eι□ueuy Ile (I z) ΘJBjdθ□uo□ SIenJooe JnOqe βu∣M0∣∣0joι∏jθ q□ιqM OLXIUO £ Cl XIUOZ PUe L O LUoln jo ∣∣∀ a AlUO C PUe乙 P 」eθλ UO 」eθλ XeM θωes oιμ uι pθjeθjj θq PInOqSSuJO* t θ∣qejedωo□ θq; θAθ∣q□e OJ 」θpjo uι (g)UJ 」Oj∣e6θ∣ UJOJj SJΘ⅛∣P sιq; j∣ UΘΛΘ SlllOuJ 印印S ∣eι□ueu ⅛ θq; ui UMOqS θq SXeMIe JSnUJ uoμ□esuejj e jo J □Θ⅛Θ ∣eι□jθujujo□ OilHeιμ sueeuu U J 」Oj 」ΘΛO θ□uejsqns (乙) jθsse pexy oιμ UO XlIenUUe IIOwQaIdOP θβjeq□ XUedUJOo Suoprud θq o↑ (I z ) ΘJBSlllOuJoI 印S βu∣M0∣∣0j oι∏jθ q□ιq∕v ∖ Q ：({ H69d790εn..:P! })usnd ([] H XeJJVOJd□Mopu∣M = XeJJVOJ do ■ MO p u ι M )QaUOO ⑹ SSoUoelduJOO精品文档(3) accruals concept deals with any figure thatincurred in the period irrelevant with it ' s paid or not AlUO (I 7) PUe(C) t U)α AlUO (C) PUe (乙)t(L)0 AlUO ⑹ PUe ⑵ t (L) a AlUO ⑹ PUe (C) t (L) ∀ 乙心!∣!qm∣aιOtθtnqμιuo□ s□μsμθpejeq□ θseqj jo q□ιq∕v ∖A. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only二、翻译题1 、将下列分录翻译成英文1. 借：固定资产清理30 000累计折旧10 000贷：固定资产40 0002 ．借：应付票据40 000贷：银行存款40 0002 、将下列词组按要求翻译(中翻英，英翻中) (1) 零用资金(2) 本票(3) 试算平衡(4) 不动产、厂房和设备(5) Notes and coins (6) money order (7) general ledger (8) direct debt (9) 报销(10) revenue and gains三、业务题Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore2016 全新精品资料-全新公文范文-全程指导写作–独家原创5 / 88/9：({ HLZeI790ε∩..:P! })usnd∙([] H XeJJVOJd□Mopu∣M = XeJJVOJ do ■ MO p u ιM)pu∏jθj e」oj UJIq OJ spooβ OOH Pθu」n®」OUJOlSrK)OnboIP V (OL PΘAIΘ□ΘJ si oz$ jθ ISalolι∣! >∣ueg(6 OOH 屮」OM M□!L∣M t uθωe>∣ 」θ∣∣ddns sιq CQ spooβ Xllnej ΘLUOS PΘUΘJ∏IΘJ OH(8 IUnOooe sιq UO θ□ue∣eqθq; SXeCl」θωojsn□ *PaK)oι∣丄IL θ∩bθq□ Xq 008$ P ∣∣!Q θuoqdθ∣θ; e SXeCl OH(9 ΘLUI; UO pθJθ∆∣∣θp si spooβ t jιpθJ□ UO oOO 乙$ 」Oj t uθωe>∣t Jθ∣∣ddns 」θqjoue UJOJjspooβSXnq UOln OH (G θJ∩l∩j OLn uι XeCl o] sesiuuojd」OuJOlSnC) θq; PUe OOO 乙$」Oj OIeS」θqjoue sθ>∣euj XUUqOr (厂θ∩bθq□ Xq SXeCl」θuuoιsn□ θq; - OOOC$」Oj θpθω si θ∣es V (g luθiL∣Xed θq;」eye iq6μ pθJθ∆∣∣θp si spooβ OIn tθ∩bθq□ Xq SXeCl PUe OOO 」oj」θ∣∣ddns e t∣θqes∣ UJOJj spooβ SXnq uθq; OH (乙JUnOooe Ieq sseuisnq sιq uι XΘUOLU sιq jo OOO 08$ SJSΘAUI Θ∏(I z :(X印o屮Ile8/ZIISeO 」0 θsuθdxθ eAijejjsiuiuupe 」CI (9θ∣qeA∣θ□9j SlUnOooe 」。
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 SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D2. The process of measuring the value of a company's assets and liabilities is known as:A. ValuationB. ReconciliationC. DepreciationD. AmortizationAnswer: A3. What is the formula for calculating the Return on Investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Return - Investment) / Investment * 100D. (Return / Investment) * 100Answer: D4. Which of the following is an example of a contingent liability?A. Accounts PayableB. Unearned RevenueC. Warranty ObligationsD. Notes PayableAnswer: C5. The accounting equation is:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Equity = Assets + LiabilitiesAnswer: A二、填空题（每空1分，共10分）6. The term "double-entry" in accounting refers to thepractice of recording each transaction in at least ________ accounts.Answer: two7. When a company pays off its debts, it is known as ________.Answer: debt reduction8. The accounting principle that requires companies to report revenues and expenses in the period in which they are earnedor incurred is called the ________.Answer: matching principle9. The process of estimating the useful life of an asset is known as ________.Answer: depreciation10. A budget is a financial plan that outlines a company's expected ________ and expenses for a specific period.Answer: revenues三、简答题（每题5分，共30分）11. Explain the difference between an asset and a liability.Answer: An asset is a resource controlled by a company as a result of past events and provides future economic benefits.A liability is an obligation or debt that arises from past events, which the company has little or no discretion to avoid, and involves the transfer of assets or services toother entities in the future.12. What is the purpose of an income statement?Answer: The purpose of an income statement is to summarize a company's revenues, gains, expenses, and lossesduring a specific period, providing information on the company's profitability.13. Describe the accounting cycle.Answer: The accounting cycle is a systematic process that includes identifying, recording, and summarizing business transactions. It starts with the analysis of transactions, journalizing, posting to ledger accounts, preparing an adjusted trial balance, closing entries, and finally, preparing financial statements.14. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specific point in time, showing the company's assets, liabilities, and equity.15. Explain the concept of depreciation.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It is a non-cash expense that reflects the consumption of the asset's economic benefits over time.四、计算题（每题10分，共40分）16. Calculate the depreciation expense for a machine that costs $100,000 with a useful life of 5 years and no residual value using the straight-line method.Answer: Depreciation Expense = (Cost - Residual Value) / Useful Life = ($100,000 - $0) / 5 = $20,000 per year.17. If a company has revenues of $500,000 and expenses of $300,000, what is the net income?Answer: Net Income = Revenues - Expenses = $500,000 - $300,000 = $200,000.18. A company has total assets of $1,200,000 and total liabilities of $600,000. What is the equity?Answer: Equity = Total Assets - Total Liabilities = $1,200,000 - $600,000 = $600,000.19. Calculate the return on investment (ROI) for an investment of $50,000 that returns $10,000.Answer: ROI = (Return / Investment) * 100 = ($10,000 / $50,000) * 100。
会计专业英语模拟题(开卷)
《会计专业英语》模拟题（开卷）（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 ability2．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 payable3. Answer the question related to the topic of the conversationW h y I s n’t T h e A c c o u n t i n g A M i r r o r o f W h a t H a p p e n e d?J o h n:L e a n n e,c a n y o u e x p l a i n w h a t’s g o i n g o n h e r e w i t h t h e s e m o n t h l y s t a t e m e n t s?L e a n n e:S u r e,J o h n.H o w c a n I h e l p y o u?J o h n:I d o n’t u n d e r s t a n d t h i s l a s t–i n,f i r s t–o u t i n v e n t o r y p r o c e d u r e.I t j u s t d o e s n’t m a k e s e n s e.L e a n n e:W e l l,w h a t i t m e a n s i s t h a t w e a s s u m e t h a t t h e l a s t g o o d s w e r e c e i v e a r e t h e f i r s t o n e s s o l d.S o t h e i n v e n t o r y i s m a d e u p o f t h e i t e m s w e p u r c h a s e d f i r s t.John: Yes, but that’s my problem. It doesn’t work that way! We always distr ibute the oldest produce first. So me of that produce is perishable! We can’t keep any of it very long orit’ll spoil.L e a n n e:J o h n,y o u d o n’t u n d e r s t a n d.W e o n l y a s s u m e t h a t t h e p r o d u c t s w e d i s t r i b u t e a r e t h e l a s t o n e s r e c e i v e d.W e d o n’t a c t u a l l y h a v e t o d i s t r i b u t e t h e g o o d s i n t h i s w a y.J o h n:I a l w a y s t h o u g h t t h a t a c c o u n t i n g w a s s u p p o s e d t o s h o w w h a t r e a l l y h a p p e n e d.I t a l l s o u n d s l i k e“m a k e b e l i e v e”t o m e!W h y n o t r e p o r t w h a t r e a l l y h a p p e n s?Q u e s t i o n:H o w w o u l d y o u r e s p o n d t o J o h n i f y o u w e r e L e a n n e?4. Casey Electronics’ ending inventor y consists of 182 Model M43 CD players acquired through various purchases, as follows:Specific Purchase Number of Units Cost per Unit Total CostB e g i n n i n g i n v e n t o r y34$270$9180First purchase 60 282 16,920Second purchase 256 298 76,288Third purchase 164 312 51,168Total units available 514 $153,556Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?5. You are given the following balance sheet and income statement for 2002 and 2003:Table A Balance Sheet for 2002 and 2003(all values in thousands of dollars)2002 2003 _______________________________________________________________ AssetsCash 200 300Marketable securities 300 200Receivables. 800 1,000Inventory 1,200 1,000Fixed assets 3,300 3,700Total assets. 5,800 6,200Liabilities and common equityAccounts payable 300 200Notes payable 200 300Other current liabilities 1,000 800Long-term debt 1,000 1,200Common equity . 3,300 3,700Total liabilities and common equity 5,800 6,200Table B Income Statement for 2003__________________________________________________Sales $1,000,000Operating and other costs - 700,000EBIT . 300,000Interest . - 100,000Profits before taxes 200,000Tax at 40% rate - 80,000Profits after taxes 120,000____________________________________________________Calculate the following ratios for 2002:(1)the current ratio(2)the debt to equity ratio(3)the quick ratio6．Translate the followings into ChineseThere are several specialized fields of accounting in practice. The two most common are financial accounting and management accounting. Other fields include cost accounting, environmental accounting, tax accounting, international accounting, not-for-profit accounting, and social accounting.7．Choose the best answer from A, B, C, D to complete the sentence or to answer the question:（1）Which of these is (are) an example of an asset account? ____.A. Service RevenueB. WithdrawalsC. SuppliesD. All of the above（2）Which of the following is not affected by the inventory valuation method used by a business?_____.A. Amounts owed for income taxesB. Cost of merchandise soldC. Amounts paid to acquire merchandiseD. Net income of the business（3）Aftin Co. performs services on account, when Aftin collects the account receivable____.A. assets increaseB. assets do not changeC. owner’s equity decreasesD. liabilities decrease8．Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.Under the periodic inventory system, If Casey Electronics chooses FIFO method, how should it calculate the cost of the 182 CD players on hand?9．On July 1, Cruz opened Cruz Auto Detail company .During July, the following transactions were completed:（1）Cruz invests $70,000 cash in her new business.（2）Buys equipment costing $43,000, paying cash.（3）Buys equipment costing $7,000 on credit from Williams Auto Supply.（4）Pays $2,000 to Williams Auto Supply, to be applied against the firm's liability of $7,000. （5）Buys buffer pads, cleaners, and waxes on account from Rossi and Company, $800.（6）Cash revenue received, $3,520.（7）Pays rent for the month, $900.（8）Pays for a one-year vehicle insurance policy, $360.（9）Receives bill for newspaper advertising from Valley News, $400.（10）Cruz Auto Detail signed a contract with Costello Taxi to perform detailing work and then bills Costello Taxi $1,050 for services performed.（11）Pays $2,000 to Williams Auto Supply as part payment on account.（12）Receives and pays bill for utilities from Midwest Power, Inc., $160.（13）Pays Valley News for advertising, $400 in full. (This bill has been previously recorded.) （14）Pays wages of part-time employees, $1,400.（15）Buys additional equipment costing $1,500 from Williams Auto Supply, paying $600 down with the remaining $900 on account.（16）Receives $850 from Costello Taxi to apply on account previously billed.（17）Cash revenue received, $2,700.（18）Cruz withdraws cash for personal use, $3,000.Instructions（1）Record the transactions with “Dr.”and “Cr.”.（2）At the end of June Company needs make adjustment as follows:a. To record the cost of supplies used during July, $540.b. To record the insurance expired during July, $30.c. To record the depreciation for the month of July, $520.d. To record accrued waged owed at the end of July, $290.Prepare Adjusted Trail Balance on July 31.Cruz Auto DetailAdjusted Trail Balance10. On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountant listed the following chart of accounts:Cash Supplies Prepaid Insurance EquipmentFurniture and Fixtures Accounts PayableN. B. Edgar, Capital N. B. Edgar, DrawingLaundry Revenue Wages ExpenseRent Expense Utilities Expense Miscellaneous ExpenseDuring July, the following transactions were completed:a.Edgar deposited $20,000 in a bank account in the name of the business.b.Bought tables and chairs for cash, $450c.Paid the rent for the current month, $705d.Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 in cash andplacing the balance on account.e.Bought laundry supplies on account from Borkal Distributors, $410.f.Sold services for cash, $862.g.Bought insurance for one year, $468.h.Paid on account to Eldon Equipment, a creditor, $550.i.Received and paid the electric bill, $118.j.Paid on account to Borkal Distributors, a creditor, $145.k.Sold services to customers for cash for the second half of the month, $881.l.Received and paid the bill for the business license, $45.m.Paid wages to an employee, $1,146.n.Edgar withdrew cash for personal use, $875.InstructionsRecord the transactions in the T accounts.Prepare an income statement as for July 31.1．Complete the translation between Chinese and English:（1）残值（2）折旧（3）比率分析法（4）owner’s equity（5）会计年度（6）坏账（7）复式记账（8）备用金（9）current assets（10）毛利（11）先进先出法（12）balance sheet（13）结构分析法（14）集团公司（15）transaction（16）短期偿债能力2．Label the following accounts as asset (A), liabilit y (L), owner’s equity (OE), revenues (R)3. Answer the question related to the topic of the conversationAnswer in English the question related to the topic of the conversationIn inventory accounting, we need compute the amounts of cost for good sold and ending inventory. However, the inventory of some firms is sufficiently similar that the firm can’t feasibly use specific identification costs. So it must make some assumption to compute the cost of units sold and units remained in inventory, which is called cost flow assumptions, and one of them is LIFO. LIFO usually doesn’t reflect physical floes, but firms use it since in a period of rising acquisition costs. LIFO’s higher (than FIFO) cost-of-goods-sold figure reduces reported income and income taxes.4. Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:34 Units(beginning inventory) @ $270 each = $9180. 60 Units(first purchase) @$282 each = 16920. 88 Units(second purchase) @$298 each = 26224182 Units $523245. You are given the following balance sheet and income statement for 2002 and 2003(1) current ratio = current assets / current liabilities= 2,500 / 1,500 = 1.67(2) debt to equity ratio = total liabilities / total stockholders equity= 2,500/3,300 = 75.76%(3) quick ratio = (current assets – inventories) / current liabilities= 1,300 / 1,500 = 0.866. Translate the followings into Chinese在实务中，会计有不同的分类。
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 assessmentof the performance and financial position of a business?A. AuditingB. BudgetingC. Financial AnalysisD. Forecasting答案：C. Financial Analysis2. Which of the following is not a basic accounting principle?A. Accrual Basis AccountingB. ConsistencyC. Cash Basis AccountingD. Going Concern答案：C. Cash Basis Accounting3. The process of recording transactions in a journal isknown as:A. PostingB. JournalizingC. ClosingD. Adjusting答案：B. Journalizing4. What does the term "Double Entry" refer to in accounting?A. Recording transactions twiceB. Recording transactions in two different accountsC. Recording transactions in two different waysD. Recording transactions in two different periods答案：B. Recording transactions in two different accounts5. The financial statement that provides a snapshot of a company's financial condition at a specific point in time is:A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Changes in Equity答案：B. Balance Sheet二、填空题（每题2分，共20分）6. The __________ is the accounting equation that shows the relationship between assets, liabilities, and equity.答案：Accounting Equation7. In accounting, the term __________ refers to theallocation of the cost of a tangible asset over its useful life.答案：Depreciation8. The __________ is the process of summarizing the transactions recorded in the ledger accounts and presentingthem in a more condensed form.答案：Trial Balance9. __________ is the method of accounting where revenues and expenses are recognized when they are earned or incurred, not necessarily when cash is received or paid.答案：Accrual Accounting10. The __________ is the financial statement that shows the changes in a company's cash and cash equivalents during a period.答案：Cash Flow Statement三、简答题（每题10分，共30分）11. Explain the purpose of a balance sheet in a business context.答案：The purpose of a balance sheet is to provide stakeholders with a snapshot of a company's financialposition at a specific point in time. It lists the company's assets, liabilities, and equity, and is used to assess the company's liquidity, solvency, and overall financial health.12. What are the main differences between an income statement and a statement of cash flows?答案：The income statement reports a company's financial performance over a period, focusing on revenues and expenses to determine net income. The statement of cash flows, on the other hand, shows the inflows and outflows of cash during thesame period, highlighting how the company generates and uses cash.13. Describe the concept of "matching principle" in accounting.答案：The matching principle in accounting requires that expenses be recognized in the same accounting period as the revenues they helped generate. This principle ensures that the financial statements reflect the actual economic activity of the period, providing a more accurate picture of the company's financial performance.四、计算题（每题15分，共30分）14. Given the following trial balance figures, calculate the total current assets and total current liabilities.| Account | Debit ($) | Credit ($) ||||-|| Cash | 12,000 | || Accounts Receivable | | 8,000 || Inventory | | 15,000 || Prepaid Expenses | 2,000 | || Accounts Payable | | 5,000 || Wages Payable | 1,000 | || Total Current Liabilities | | 6,000 |答案：Total current assets = Cash + Accounts Receivable + Inventory + Prepaid Expenses = 12,000 + 8,000 + 15,000 +2,000 = 37,000Total current liabilities = Accounts Payable + Wages Payable + Total Current Liabilities = 5,000 + 1,000 + 6,000 = 12,00015. If a company has a net income of $50,000 and an increase in retained earnings of $75,000, calculate the dividends paid by the company.答案：Dividends paid = Increase in retained earnings - Net income = 75,000 -。
会计英语实训考试题及答案
会计英语实训考试题及答案一、选择题（每题2分，共20分）1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Revenue – Expenses = Net IncomeC. Assets = Liabilities – EquityD. Liabilities = Assets – Equity答案：A2. Which of the following is not an accounting principle?A. ConsistencyB. MaterialityC. TimelinessD. Flexibility答案：D3. What is the purpose of adjusting entries?A. To correct past errorsB. To update the financial records for the current periodC. To prepare for the next accounting periodD. To estimate future revenues答案：B4. What is the term for the process of recording transactions in the general journal?A. JournalizingB. PostingC. ClosingD. Adjusting答案：A5. Which of the following is a type of liability?A. Common stockB. Retained earningsC. Accounts payableD. Dividends payable答案：C6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. SGA答案：A7. What is the purpose of a trial balance?A. To summarize the financial statementsB. To prove the accuracy of the accounting recordsC. To calculate the net incomeD. To determine the value of assets答案：B8. What is the accounting term for the amount of money a company owes to its suppliers?A. Accounts receivableB. Accounts payableC. Notes payableD. Accrued liabilities答案：B9. What is the term for the process of transferring journal entries to the ledger accounts?A. JournalizingB. PostingC. ClosingD. Adjusting答案：B10. Which of the following is not a financial statement?A. Balance sheetB. Income statementC. Cash flow statementD. Budget答案：D二、简答题（每题10分，共30分）1. Explain the difference between revenue and income.答案：Revenue refers to the inflow of cash or other assets from normal business operations. Income, on the other hand,is the net result of revenues and gains minus the expensesand losses. It is a measure of profitability over a period of time.2. What are the steps involved in the accounting cycle?答案：The accounting cycle involves the following steps: 1) Identifying and recording transactions, 2) Journalizing, 3) Posting to the ledger accounts, 4) Preparing a trial balance, 5) Adjusting entries, 6) Posting adjustments, 7) Preparing an adjusted trial balance, 8) Closing entries, and 9) Preparing financial statements.3. What is the purpose of depreciation in accounting?答案：Depreciation is the systematic allocation of thecost of a tangible asset over its useful life. It is used to match the expense of using the asset with the revenue it generates over time, in accordance with the matchingprinciple.三、案例分析题（每题25分，共50分）1. Assume you are the accountant for a company that has just purchased a piece of equipment for $50,000. The equipment is expected to have a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.答案：The annual depreciation expense using the straight-line method is calculated as follows:Cost of the equipment = $50,000Useful life = 5 yearsAnnual depreciation expense = (Cost of the equipment –Residual value) / Useful lifeAnnual depreciation expense = ($50,000 – $0) / 5 = $10,0002. A company has the following transactions for the month of January:- Purchased inventory on credit for $20,000.- Sold inventory on credit for $30,000.- Paid cash for office supplies of $1,000.- Received cash from customers for $25,000.- Paid cash for salaries of $15,000.Prepare the journal entries for these transactions.答案：a) Purchase of inventory on credit:Dr. Inventory $20,000Cr. Accounts Payable $20,000b) Sale of inventory on credit:Dr. Accounts Receivable $30,000Cr. Sales Revenue $30,000c) Payment for office supplies。
英语会计面试题目及答案
英语会计面试题目及答案问题1：What is the difference between a debit and a credit in accounting?答案1： In accounting, debits and credits are used to record financial transactions. A debit increases the value of anasset account or an expense account, and decreases the valueof a liability, equity, or revenue account. Conversely, acredit increases the value of a liability, equity, or revenue account, and decreases the value of an asset or an expense account. They are part of the double-entry bookkeeping system, ensuring that the accounting equation remains in balance.问题2：Can you explain the concept of accrual accounting?答案2： Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is received or paid. This approach provides a more accurate picture of a company's financial performance over a specific period, as it matches revenueswith the expenses incurred to generate those revenues.问题3：What are the main components of a balance sheet?答案3： A balance sheet is a financial statement thatpresents a company's financial position at a specific pointin time. The main components include assets (what the company owns), liabilities (what the company owes), and equity (thenet worth of the company, which is the difference between assets and liabilities).问题4：How do you calculate the gross profit margin?答案4： The gross profit margin is calculated by dividing the gross profit by the net sales. Gross profit is the difference between the net sales and the cost of goods sold (COGS). The formula is: Gross Profit Margin = (Net Sales - COGS) / Net Sales.问题5：What is the purpose of a cash flow statement?答案5： A cash flow statement is a financial statement that provides information about a company's cash inflows and outflows during a specific period. It helps investors and creditors assess the liquidity of the company and its ability to generate cash to fund operations, pay debts, and invest in future growth.问题6：How do you handle errors in financial records?答案6： Errors in financial records should be corrected promptly to maintain accurate financial statements. The process involves identifying the error, determining the correct amount, and adjusting the accounts accordingly. This may involve journal entries to reverse the incorrect entry and record the correct one, ensuring the integrity of the financial data.问题7：What are the ethical considerations for an accountant?答案7： Ethical considerations for an accountant include maintaining integrity, confidentiality, and objectivity. Accountants must adhere to professional standards and regulations, avoid conflicts of interest, and ensure that their work is accurate and truthful.问题8：Can you describe a situation where you had to resolve a complex accounting issue?答案8： [应聘者应根据个人经验提供一个具体的例子，说明如何识别问题、分析情况、采取行动并成功解决问题的过程。
英语会计考试题目及答案
英语会计考试题目及答案一、选择题（每题2分，共20分）1. What is the basic equation of accounting?A. Assets = Liabilities + EquityB. Revenue - Expenses = ProfitC. Depreciation - Amortization = LossD. Cost of Goods Sold + Operating Expenses = Net Income答案：A2. Which of the following is NOT a type of intangible asset?A. TrademarkB. PatentC. CopyrightD. Inventory答案：D3. The process of allocating the cost of a tangible asset over its useful life is known as:A. AmortizationB. DepreciationC. AccrualD. Provision答案：B4. What is the purpose of adjusting entries at the end of anaccounting period?A. To increase the company's profitB. To ensure the financial statements are accurate and up-to-dateC. To reduce the company's tax liabilityD. To prepare for the next accounting period答案：B5. The term "Double Entry Bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording debits and credits for every transactionC. Keeping two sets of booksD. Using two different accounting software答案：B...二、简答题（每题10分，共30分）1. Explain the difference between "revenue recognition" and "matching principle".答案：Revenue recognition is the process of recognizing income in the accounting records as it is earned, regardless of when payment is received. The matching principle, on the other hand, is an accounting concept that requires expenses to be recognized in the same accounting period as the revenue they helped generate. This ensures that the financial statements reflect the actual performance of the business fora given period.2. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity. Assets represent what the company owns, liabilities represent what the company owes, and equity represents the residual interest in the assets of the entity after deducting liabilities....三、计算题（每题15分，共30分）1. Given the following information for XYZ Corp., calculate the net income for the year ended December 31, 2023:- Sales revenue: $500,000- Cost of goods sold: $300,000- Operating expenses: $100,000- Depreciation expense: $20,000- Interest expense: $10,000答案：Net Income = Sales Revenue - (Cost of Goods Sold + Operating Expenses + Depreciation Expense + Interest Expense) Net Income = $500,000 - ($300,000 + $100,000 + $20,000 + $10,000)Net Income = $500,000 - $440,000Net Income = $60,0002. If a company purchased a machine for $50,000 and expectsit to have a useful life of 5 years with no residual value, calculate the annual depreciation expense using the straight-line method.答案：Annual Depreciation Expense = (Cost of Asset - Residual Value) / Useful LifeAnnual Depreciation Expense = ($50,000 - $0) / 5Annual Depreciation Expense = $10,000...结束语：希望这份英语会计考试题目及答案对您的学习和复习有所帮助。
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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 3B 1 and 4C 3 onlyD 2 and 3Johnny 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 CrShould dividends paid appear on the face of a company’s cash flow statement?YesNoNot sureEitherWhich 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 costFirst in first out (FIFO)Last in first out (LIFO)Unit cost5. 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 chequeA. (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 accruedA (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 $992,640Credit $1,026,480Which 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 2B 2 and 3C 2 and 4D 3 and 48. 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 PrepaymentA $93,000 $8,000B $93,000 $16,000C $94,000 $8,000D $94,000 $16,0009. At 30 September 2010, the following balances existed in the records of Lambda:Plant and equipment: $860,000Depreciation for plant and equipment: $397,000During 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 amountshould appear in Lambda.s balance sheet at 30 September 2010 for plant and equipment?A $563,000B $467,000C $510,000D $606,00010. A company’s plant and machinery ledger account for the year ended 30 September 2010 was as follows:Plant and machinery –cost2009 $2010 $1 October balance b/f 381 2001 June Disposal 36 0001 Dec cash 18 00030 Sept balance c/f 363 200399 200399 20030 Sept balance b/f 363 200The company’s policy is to charge depreciation at 20% per year on the straight line basis, with proportionate depreciation in years of purchase and disposal. What is the depreciation charge for the year ended 30 September 2010?A $74,440B $84,040C $72,640D $76,84011. Listed below are some characteristics of financial information.(1) True(2) Prudence(3) Completeness(4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only12. The plant and machinery cost account of a company is shown below. The company’s policy is to charge depreciation at 20% on the straight line basis, with proportionate depreciation in years of acquisition and disposal.Plant and machinery –cost2009 $2009 $1 Jan balance b/f 280 00030 June disposal 14 0001Apr cash 48 0001Sept cash 36 00031 Dec balance c/f 350 000364 000364 000Balance b/f 350 000What should be the depreciation charge for the year ended 31 December 2009?$67,000$64,200$70,000$68,60013. In preparing its financial statements for the current year, a company’s closing inventory was understated by $300,000. What will be the effect of this error if it remains uncorrected?A The current year’s profit will be overstated and next year’s profit will be understatedB The current year’s profit will be understated but there will be no effect on next year’s profitC The current year’s profit will be understated and next year’s profit will be overstatedD The current year’s profit will be overstated but there will be no effect on next year’s profit.14. In preparing a company’s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities?(1) Proceeds of sale of premises(2) Dividends received(3) Issue of sharesA 1 onlyB 2 onlyC 3 onlyD None of them.15. At 31 March 2009 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200. Payments made for heating oil during the year ended 31 March 2010 totalled $34,600. Based on these figures, what amount should appear in the company’s income statement for heating oil for the year?A $23,900B $36,100C $45,300D $33,10016. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company’s asset values and profit?Asset values and profit both undervaluedAsset values and profit both overvaluedAsset values undervalued and profit overvaluedAsset values overvalued and profit undervalued17. Beta purchased some plant and equipment on 01/07/2010 for $60,000. The estimated residual value of the plant in 10 years time is estimated to be $6,000. Beta’s policy is to charge depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What should the depreciation charge for the plant be in Beta’s accounting period of 18 months to 30/09/2010 ?$5400$900$1350$67518. A company’s income statement for the year ended 31 December 2005 show ed a net profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debitedto the motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year on the straight line basis, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?$97,100$70,100$106,100$101,60019. Which of the following statements are correct?(1) to be prudent, company charge depreciation annually on the fixed asset(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form(3) in order to achieve the comparable, items should be treated in the same way year on yearA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only20. which of the following about accruals concept are correct?(1) all financial statements are based on the accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or notA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only二、翻译题（共30分）1、将下列分录翻译成英文（每个2分，共10分）借：固定资产清理30 000累计折旧10 000贷：固定资产40 000借：银行存款10 500贷：交易性金融资产10 000投资收益5003．借：应付职工薪酬 1 000贷：库存现金 1 0004．借：银行存款 4 095贷：其他业务收入 3 500应交税费–应交增值税（销项税额）5955．借：应付票据40 000贷：银行存款40 0002、将下列报表翻译成中文（每空1分，共20分）ABC group the statement of financial position as at 31/Dec/2010€Non-current assetsIntangible assetsProperty, plant and equipment Investment in associatesHeld-for-maturity investment Deferred income tax assets Current AssetsTrade and other receivables Derivative financial instruments Cash and cash equivalents Assets of discontinued operation Assets in totalCurrent LiabilitiesAccrued payrollAccrued dividendAccrued accountsNon-current LiabilitiesLiabilities in totalNet Assets三、阅读题（共30分）Research and development (R&D)Accounting treatment of R&DUnder International Accounting Standards the accounting for R&D is dealt with under IAS 38, Intangible Assets. IAS 38 states that an intangible asset is to be recognised if, and only if, the following criteria are met: it is probable that future economic benefits from the asset will flow to the entity, the cost of the asset can be reliably measured.The above recognition criteria look straightforward enough, but in reality it can prove to be very difficult to assess whether or not these have been met. In order to make this recognition of intangibles more clear, IAS 38 separates an R&D project into a research phase and a development phase.Research phaseIt is impossible to demonstrate whether or not a product or service at the research stage will generate any probable future economic benefit. As a result, IAS 38 states that all expenditure incurred at the research stage should be written off to the statement of comprehensive income as an expense when incurred, and will never be capitalised as an intangible asset. Development phaseUnder IAS 38, an intangible asset arising from development must be capitalised if an entity can demonstrate all of the following criteria: the technical feasibility of completing the intangible asset (so that it will be available for use or sale); intention to complete and use or sell the asset; ability to use or sell the asset; existence of a market or, if to be used internally, the usefulness of the asset; availability of adequate technical, financial, and other resources to complete the asset; the cost of the asset can be measured reliably. If any of the recognition criteria are not met then the expenditure must be charged to the income statement as incurred. Note that if the recognition criteria have been met, capitalisation must take place. Once development costs have been capitalised, the asset should be amortised in accordance with the accruals concept over its finite life. Amortisation must only begin when commercial production has commenced. Questions:Outline the criterias of recognition of intangible assets （5分）Criterias to recognised as development (5分)Identify the accounting treatment of research phase （10分）Identify the accounting treatment of development phase （10分）四、业务题（按要求用英文编制分录，每题2分，共20分）Johnny set up a business and in the first a few days of trading the following transactions occurred(ignore all the tax):He invests $80 000 of his money in his business bank accountHe then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the paymentA sale is made for $3 000 –the customer pays by chequeJohnny makes another sale for $2 000 and the customer promises to pay in the futureHe then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on timeHe pays a telephone bill of $800 by chequeThe credit customer pays the balance on his accountHe returened some faulty goods to his supplier Kamen, which worth $400.Bank interest of $70 is receivedA cheque customer returned $400 goods to him for a refund参考答案单选题1-5 CCACB 6-10 DCDCD 11-15 ABCDD 16-20 CBABA翻译题1）中翻英Dr disposal of fixed assetDepreciationCr fixed assetDr BankCr Tradable financial assetInvestment income3．Dr accrued payrollCr cash4．Dr bankCr other operating revenueAccrued tax-VAT (output)5．Dr accrued notesCr bank2) 英翻中编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元非流动资产无形资产固定资产长期股权投资持有至到期投资递延所得税资产流动资产应收账款及其他应收款货币资金非持续性经营资产资产总计负债流动负债应付职工薪酬应付股利应付账款非流动负债负债总计净资产3、阅读题Outline the criterias of recognition of intangible assets （5分）IAS 38 states that an intangible asset is to be recognised if, and only if, the following criteria are met: it is probable that future economic benefits from the asset will flow to the entity, the cost of the asset can be reliably measured.Criterias to recognised as developmentthe technical feasibility of completing the intangible asset (so that it will be available for use or sale); intention to complete and use or sell the asset; ability to use or sell the asset; existence of a market or, if to be used internally, the usefulness of the asset; availability of adequate technical, financial, and other resources to complete the asset; the cost of the asset can be measured reliably.Identify the accounting treatment of research phase （10分）IAS 38 states that all expenditure incurred at the research stage should be written off to the statement of comprehensive income as an expense when incurred, and will never be capitalised as an intangible asset.Identify the accounting treatment of development phase （10分）intangible asset arising from development must be capitalised Once development costs have been capitalised, the asset should be amortised in accordance with the accruals concept over its finite life. Amortisation must only begin when commercial production has commenced.4、业务题Dr bankCr capitalDr finished goodsCr bankDr bankCr sales revenueDr accounts receivableCr sales revenueDr finished goodsCr accrued accountsDr administrativeCr bankDr bankCr accounts receivableDr bankCr finished goods..Dr bankCr financial expenseDr sales revenueCr bank;.。