Accounting期末试题A
《会计专业英语》期末试题（A卷）答案（共五则）
《会计专业英语》期末试题（A卷）答案（共五则）第一篇：《会计专业英语》期末试题(A卷)答案2001会计专业英语试题答案1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中两个debit合计1分(1)(two).(debit).(debit).(equal).(2)(adjusting).(assign).(end).(p rior)(3)(liquid).(that).(at)3.题一10分，第一小段6分，第二小段4分。
题二8分(1)Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles.These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations.In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.(2)Auditors do not guarantee the accuracy of financial statements;they express only their expert opinion as to the fairness of the statements.However, CPA firms stake theirreputations on the thoroughness of their audits and the dependability of their audit reports.4.每小题6分，每小题包括三小句，每小句2分。
会计英语期末试题及答案
会计英语期末试题及答案一、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. Budget Report2. What is the term used to describe the process of recording financial transactions in a company's books?A. AuditingB. BookkeepingC. Financial AnalysisD. Forecasting3. The process of determining the value of an asset orliability is known as:A. ValuationB. AmortizationC. DepreciationD. Accrual4. What does the abbreviation GAAP stand for?A. Generally Accepted Accounting PrinciplesB. Global Accounting and Auditing PracticesC. Government Accounting and Auditing PoliciesD. Good Accounting and Auditing Practices5. The term "revenue recognition" refers to the process of:A. Recording expenses when they are incurredB. Recording revenues when they are earnedC. Allocating costs to products or servicesD. Matching revenues with their related expenses6. Which of the following is a non-current asset?A. InventoryB. Accounts ReceivableC. LandD. Prepaid Expenses7. The matching principle in accounting requires that:A. All expenses must be recorded in the same period as the revenues they generateB. All assets must be listed on the balance sheetC. All liabilities must be paid off within one yearD. All revenues must be recognized in the period they are received8. What is the purpose of adjusting entries?A. To increase the company's reported profitsB. To ensure that financial statements reflect the current financial position of the companyC. To prepare the company for an auditD. To reduce the company's tax liability9. The accounting equation is:A. Assets = Liabilities + EquityB. Liabilities = Assets - EquityC. Equity = Assets - LiabilitiesD. All of the above10. Which of the following is a type of depreciation method?A. FIFOB. LIFOC. Straight-lineD. FIFO and LIFO are both inventory valuation methods答案：1. D2. B3. A4. A5. B6. C7. A8. B9. D10. C二、填空题（每空1分，共10分）11. The primary financial statements include the ______,______, and ______.12. The accounting cycle consists of several steps, including journalizing, ______, posting, and preparing financial statements.13. In accounting, the term "double-entry" refers to the practice of recording each transaction in ______ accounts. 14. The accounting equation shows the relationship between assets, liabilities, and ______.15. The accrual basis of accounting records revenues andexpenses when they are ______, not necessarily when cash is received or paid.答案：11. Balance Sheet, Income Statement, Cash Flow Statement12. footing13. two14. equity15. earned or incurred三、简答题（每题5分，共20分）16. 简述会计信息的四个主要特征。
会计英语（A）试题及答案
会计英语期末考试题（A卷）I. Multiple Choices (10%)1、Users of accounting information who have a direct interest in the business include（）.A. Present and Potential Investors;B. Present and Potential Creditors;C. Management;D. Tax Authorities;E. Customers and the general public2、In most cases, the management of a corporation consists of ( ).A、president;B、vice president;C、controller;D、treasurer;E、secretary3、Which of the following expressions are belonged to intangible assets? ( )A、cash in the safe; B. accounting system software; C. brand name; D. office building;E. customer and supplier relationship4、The source documents of the business transaction include ( ).A、cancelled checks;B、supplier invoices;C、cash receipts;D、purchase orders;E、notes for loan5、Which of the following businesses should draw up financial statements? ( ).A、private individuals;B、non-profit organizations;C、retailers;D、wholesalers;E、service Industries6、The closing entries consist of ( ) steps.A、2;B、3;C、4;D、5;E、67、Cash receipts of a company include ( ).A、bills;B、coins;C、promissory note signed by the customer;D、checks signed by the customer;E、goods paid by the credit cards8、Cash flow can be divided into three components which are ( ).A、Managing cash flow;B、Operating cash flow;C、Investing cash flow;D、Financing cash flow;E、Marketing cash flow9、Three generally accepted methods that may be used to estimate the allowance are ( ).A、Percentage of Credit Sales Method;B、Total Sales Method;C、Accounts Receivable Aging Method;D、Percentage of Receivables Method;E、Straight-line Method10、A promissory note is signed on October 3rd, due in 60 days, maturity date of the note is ( ).A、November 30th;B、December 1st;C、December 2nd;D、December 3rd;E、December 4thII. Write T (true) before the statements which are true and F (false) before the statements which are false. (5%)1、（）Stockholders should take part in the daily management and the decision-making.2、（）Purchasing assets by incurring a liability will increase both the assets and liabilities. However, owner’s equity will be unaffected.3、（）The balance of debits and credits means that there is not any error during the recording and calculating.4、（）At the end of an accounting period, the prepaid expenses should be adjusted. Otherwise, the assets will be understated and the expenses will be exaggerated.5、（）More profit means more cash on hand.III. Words and T erms (16%)1、Notes Receivable ______________________2、Prepaid Insurance ___________________3、journal __________________4、Accumulated Depreciation ____________________5、accrual accounting __________________6、Sales returns and allowances ________________7、bad debts __________________8、maturity date ____________________9、存货_________________ 10、预收影印费_________________________ 11、复式记账________________________ 12、红利______________________13、会计循环_______________________ 14、试算平衡_________________________ 15、损益汇总账户______________________16、有价证券_______________________IV. Fill in the following blanks with proper words. (14%)1、Three basic forms of business organization are：____________________、________________ and corporations .2、The expanded accounting equation is: Assets = Liabilities + Owner’s equity + ________________ —_________________3、Basically, the T account has three parts: a _______________, the debit and the _____________.4、Promissory notes are classified as ______________________ notes and ____________________ notes.5、The _______________________ is a collection of the business’s accounts and often takes the form of simple ___________________________ account.6、At the beginning of accounting period, the investment cost of marketable securities includes ________________, taxes, and ________________________ .7、Net income equals _____________________________ less ____________________________.V. T ranslate the following sentences into Chinese. (15%)1、Accounting is defined as “an information system that measures, processes, and communicates financial information about an identifiable economic entity”.2、Cash consists of money or any medium of exchange that a bank will accept at face value for deposit, and money in a bank or banks.3、The accounting cycle refers to the accounting process that begins with the analysis of transactions to the closing of books.4、Analyzing how the balance sheet changes over time will reveal essential information about the company’s business trends.5、The estimate of the uncollectibles at the end of a fiscal period should be based on past experience and forecasts of future business activity.VI. Calculating based on the information given. (15%)1、At the beginning of 2011, the assets of Brian Smith Company were $250,000, and its owner’s equity was $135,000. During the year, assets increased $45,000, and liabilities decreased $8,000. What was the owner’s equity at the end of 2011?2、On June 5, 2011, Tracy Norwood Company sold customer $20,000 of merchandise, terms 2/10, 1/20, n/30, on which a sales return of $800 is granted on June 11. Tracy received payment in full from customer on June 17. Please calculate the amount the customer has to pay on June 17.3、In order to raise cash, George Ross Co. discounted a $4000, 90-day note 30 days before the maturity date. Interest rate of the note is 8% and the discount rate is 10%. Please compute the proceeds from discount.VII、Make entries and financial statements. (25%)On December 31st, 20XX, Mike Andrew got the following ledger accounts: Cash —$6,780 (dr.); Accounts Receivable —$1,600 (cr.); Prepaid Insurance —$480 (dr.); Supplies —$600 (dr.); Cutting Machine —$920 (dr.); Accounts Payable —$40 (cr.); Mike Andrew, Capital —$6,800 (cr.); Service Revenue —$580 (cr.); Wages Expense —$200 (dr.); Telephone Expense —$40 (dr.).Suppose $200 of supplies had been used up within this month. The estimated useful life of cutting machine is 2 years and salvage value is zero. The insurance policy is one year.Make the entries of adjustment and prepare work sheet, income statement, statement of owner’s equity and balance sheet according to these accounts.1、Entries of adjustment2、Work SheetMike Andrew CompanyWork SheetDec.31, 20XX3、Income StatementMike Andrew CompanyIncome Statement4、Statement of Owner’s EquityMike Andrew CompanyStatement of Owner’s Equity5、Balance SheetMike Andrew CompanyBalance Sheet会计英语A卷答案一、多选题：1、ABC2、ABCDE3、BCE4、ABCDE5、ABCDE6、C7、ABDE8、BCD9、ACD10、C评分标准：共计10分，每题1分，多选、少选、错选均不得分二、判断题：1、F2、T3、F4、F5、F评分标准：共计5分，每题1分三、词汇题：1、应收票据2、预付保险费3、日记账4、累计折旧5、权责发生制会计（应计会计）6、销售退回与折让7、坏账8、到期日9、inventory10、Unearned Photocopy Fees11、double-entry bookkeeping12、dividend 13、accounting cycle14、trial balance15、income summary account16、marketable securities评分标准：共计16分，每题1分。
英语会计期末考试题及答案
英语会计期末考试题及答案一、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 recording financial transactions is known as:A. BudgetingB. AccountingC. AuditingD. ForecastingAnswer: B3. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Current Assets / Total AssetsD. Current Liabilities / Total AssetsAnswer: A4. Which of the following is not an accounting principle?A. Going ConcernB. Accrual BasisC. Cash BasisD. ConsistencyAnswer: C5. What is the purpose of depreciation?A. To increase the value of assetsB. To allocate the cost of a tangible asset over its useful lifeC. To reduce taxesD. To increase profitsAnswer: B二、填空题（每题1分，共10分）6. The _________ is a summary of a company's financial position at a particular point in time.Answer: Balance Sheet7. An _________ is a liability that is due within one year. Answer: Current Liability8. The _________ is the difference between the cost of an asset and its accumulated depreciation.Answer: Book Value9. The _________ is the process of determining the value of a company's assets.Answer: Valuation10. _________ is a method of accounting where revenues and expenses are recognized when they are earned or incurred.Answer: Accrual Accounting三、简答题（每题5分，共20分）11. Explain the difference between a debit and a credit in accounting.Answer: In accounting, a debit is an entry that increases assets or expenses and decreases liabilities, equity, or revenues. Conversely, a credit is an entry that increases liabilities, equity, or revenues and decreases assets or expenses.12. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to verify the accuracy of the accounting entries by ensuring that the total debits equal the total credits.13. Describe the accounting equation.Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the basic principle that the total assets of a company are financed by its liabilities and the owner's equity.14. What is the purpose of an income statement?Answer: An income statement is used to summarize acompany's revenues, expenses, and net income over a specific period of time, providing an overview of the company's financial performance.四、计算题（每题10分，共20分）15. Given the following data for a company, calculate the current ratio and the debt-to-equity ratio.- Current Assets: $50,000- Current Liabilities: $20,000- Total Liabilities: $80,000- Owner's Equity: $120,000Answer:- Current Ratio = Current Assets / Current Liabilities = $50,000 / $20,000 = 2.5- Debt-to-Equity Ratio = Total Liabilities / Owner's Equity = $80,000 / $120,000 = 0.6716. A company purchased equipment for $100,000 and expects it to have a useful life of 5 years with no residual value. Calculate the annual depreciation expense using the straight-line method.Answer:- Annual Depreciation Expense = (Cost of Equipment - Residual Value) / Useful Life- Annual Depreciation Expense = ($100,000 - $0) / 5 = $20,000五、案例分析题（每题15分，共30分）17. A small business has the following transactions for the month of January:- Purchased inventory on credit for $15,000.- Sold goods for $25,000 cash.- Paid $5,000 in salaries.- Received $10,000 in advance for services to be provided in the future.Prepare the journal entries for these transactions.Answer:- Purchase of Inventory:- Debit: Inventory $15,000- Credit: Accounts Payable $15,000- Sale of Goods:- Debit: Cash $25,000- Credit: Sales Revenue $25,000。
会计英语期末考试试题
会计英语期末考试试题一、选择题（每题2分，共20分）1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets + Liabilities = EquityD. Equity = Assets - Liabilities2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget Report3. What does the term "depreciation" refer to?A. The increase in the value of an asset over time.B. The decrease in the value of a tangible asset due to wear and tear.C. The process of allocating the cost of an asset over its useful life.D. The sale of an asset at a reduced price.4. What is the purpose of an audit?A. To verify the accuracy of financial statements.B. To provide tax advice to a company.C. To prepare financial statements.D. To manage a company's cash flow.5. Which of the following is an example of a current asset?A. InventoryB. LandC. MachineryD. Building6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. COTS7. In accounting, what is the term for the net income of a business after all expenses have been deducted?A. Gross ProfitB. Net ProfitC. Operating ProfitD. Earnings Before Tax8. What is the process of adjusting the accounts at the end of an accounting period to show the correct financial position of a company?A. Closing the accountsB. Posting the accountsC. Adjusting entriesD. Balancing the accounts9. Which of the following is a non-current liability?A. Accounts PayableB. Notes PayableC. Long-term DebtD. Sales Tax Payable10. What does the acronym GAAP stand for?A. Globally Accepted Accounting PrinciplesB. Generally Accepted Accounting PracticesC. Government Accounting and Auditing PrinciplesD. Global Accounting and Auditing Principles二、简答题（每题5分，共20分）1. Explain the difference between a debit and a credit in accounting.2. Describe the purpose of a trial balance in the accounting process.3. What are the main components of a balance sheet?4. How does the matching principle affect the calculation of net income?三、计算题（每题10分，共30分）1. Calculate the net income for a company with the following figures:- Revenue: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $50,000- Depreciation: $20,000- Interest Expense: $10,0002. A company has the following assets at the end of the year: - Cash: $10,000- Accounts Receivable: $15,000- Inventory: $20,000- Equipment: $50,000 (with accumulated depreciation of $10,000)Calculate the total current assets and total assets.3. If a company has a balance of $75,000 in its retained earnings account at the beginning of the year and a net income of $30,000, calculate the ending balance of retained earnings.四、案例分析题（共30分）A company has just completed its fiscal year and is preparing its financial statements. The following information is available:- Sales Revenue: $1,500,000- Cost of Goods Sold: $900,000- Selling and Administrative Expenses: $200,000- Depreciation Expense: $50,000- Interest Expense: $30,000- Taxes Payable: $100,000- Dividends Paid: $50,000Based on the information provided, prepare an income statement for the company. Explain any assumptions made during the preparation of the income statement.五、论述题（共30分）Discuss the importance of ethical behavior in the field of accounting. Provide examples of ethical dilemmas that an accountant might face and how they can be resolved.请注意，本试题仅为示例，实际考试内容和格式可能会有所不同。
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷I。
Put the following into corresponding groups。
（15 points)1。
Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5。
Short—term loans 6.Intangible assets7.Cost of production 8。
Current year profit 9。
Capital reserve 10。
Long-term loans 11。
Other payables 12. Con—operating expenses13。
Financial expenses 14.Cost of sale 15. Accrued payrollII.Please find the best answers to the following questions。
（25 Points) 1. Aftin Co。
performs services on account when Aftin collects the accountreceivableA.assets increase B。
assets do not changeC.owner’s equity d ecreasesD.liabilities decrease2. A balance sheet report 。
A。
the assets，liabilities，and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC。
t he cash receipt and cash payment during the periodD。
the difference between revenues and expenses during the period3。
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. Which of the following is a basic accounting principle?A. The Going Concern PrincipleB. The Historical Cost PrincipleC. Both A and BD. Neither A nor BAnswer: C. Both A and B2. What is the term for the systematic arrangement of accounts in a specific order?A. JournalB. LedgerC. Trial BalanceD. Chart of AccountsAnswer: D. Chart of Accounts3. What does the term "Debit" mean in accounting?A. An increase in assetsB. A decrease in liabilitiesC. An increase in equityD. A decrease in expensesAnswer: A. An increase in assets4. Which of the following is not a type of financialstatement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D. Payroll Report5. What is the purpose of an adjusting entry?A. To update the financial recordsB. To prepare for the next accounting periodC. To correct errors in the accounting recordsD. All of the aboveAnswer: D. All of the above6. Which of the following is an example of a current asset?A. InventoryB. LandC. EquipmentD. Bonds PayableAnswer: A. Inventory7. What is the formula for calculating the return on investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Net Income / Investment) * 100D. (Total Assets / Net Income) * 100Answer: C. (Net Income / Investment) * 1008. What is the accounting equation?A. Assets = Liabilities + EquityB. Liabilities - Equity = AssetsC. Assets + Liabilities = EquityD. Equity + Assets = LiabilitiesAnswer: A. Assets = Liabilities + Equity9. What is the purpose of depreciation?A. To reduce the value of an asset over timeB. To increase the value of an asset over timeC. To calculate the cost of an assetD. To determine the net income of a companyAnswer: A. To reduce the value of an asset over time10. Which of the following is not a function of a general ledger?A. To record daily transactionsB. To summarize financial informationC. To provide a detailed account of each transactionD. To prepare financial statementsAnswer: A. To record daily transactions二、简答题（每题5分，共30分）1. Explain the difference between an asset and a liability. Answer: An asset is a resource owned by a business that hasfuture economic benefit, such as cash, inventory, or property.A liability is an obligation or debt that a business owes to others, such as loans, accounts payable, or salaries payable.2. 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 specificpoint in time, showing the company's assets, liabilities, and equity.3. Define the term "revenue."Answer: Revenue is the income generated from the normal business operations of a company, such as the sale of goodsor services.4. What is the difference between a journal and a ledger?Answer: A journal is a book that records financialtransactions in chronological order, while a ledger is a book that summarizes and organizes the financial transactions by accounts.5. Explain the concept of accrual accounting.Answer: 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.6. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to ensure that the total debits equal the total credits in the general ledger, indicating that the accounting records are in balance.三、案例分析题（每题25分，共50分）1. A company purchased equipment for $50,000 on January 1, 2023, with a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: Using the straight-line method, the annual depreciation expense is calculated as follows:Depreciation Expense = (Cost of Equipment - Residual Value) / Useful LifeDepreciation Expense = ($50,000 - $0) / 5 = $10,000 per year2. A company has the following transactions for the month of March 2023:- Sold goods for $20,000 on credit.- Purchased inventory for $15,000 in cash.- Paid $2,000 in salaries.- Received $18,。
英文版会计学考试题及答案
英文版会计学考试题及答案English Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Bookkeeping" and explain its significance in accounting.Answer 1: Double Entry Bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to a different account. This ensures that the accounting equation (Assets = Liabilities + Owner's Equity) remains in balance. The significance of double entry bookkeeping lies in its ability to provide an accurate and comprehensive picture of a business's financial status, facilitating better decision-making and financial control.Question 2: What is the purpose of a trial balance, and how does it help in the preparation of financial statements?Answer 2: A trial balance is a report that lists the balances of all general ledger accounts at a particular point in time, with debit and credit amounts. It is used to ensure that the debits and credits have been recorded correctly. The trial balance helps in the preparation of financial statements by identifying any discrepancies in the accounting records, which can then be rectified before finalizing the statements.Question 3: Explain the difference between "AccrualAccounting" and "Cash Accounting."Answer 3: Accrual Accounting is a method of accounting where revenues and expenses are recognized when they are earned or incurred, not necessarily when cash is received or paid. This method provides a more accurate representation of a company's financial performance over a period. Cash Accounting, on the other hand, records transactions only when cash is exchanged. It is simpler and is often used by small businesses or those that operate on a cash basis.Question 4: Describe the process of preparing an income statement.Answer 4: Preparing an income statement involves several steps:1. List all the revenues for the period, such as sales and service income.2. Deduct all the expenses incurred to generate those revenues, including cost of goods sold, operating expenses, and taxes.3. Calculate the net income by subtracting total expenses from total revenues.4. The income statement should reflect the company's profitability over a specified period, typically a month, quarter, or year.Question 5: What are the main components of a balance sheet, and how do they relate to each other?Answer 5: The main components of a balance sheet are:1. Assets: What the company owns or controls with future economic benefit, divided into current assets (short-term) and non-current assets (long-term).2. Liabilities: Obligations the company owes to others, classified as current liabilities (due within one year) and long-term liabilities (due after one year).3. Owner's Equity: The residual interest in the assets of the entity after deducting liabilities, also known as shareholders' equity or net assets.These components are related through the fundamental accounting equation: Assets = Liabilities + Owner's Equity.Question 6: How does depreciation affect a company'sfinancial statements?Answer 6: Depreciation is a non-cash accounting method used to allocate the cost of tangible assets over their useful lives. It affects a company's financial statements in the following ways:1. It reduces the book value of the asset on the balance sheet.2. It increases the accumulated depreciation account, whichis a contra-asset account.3. It decreases net income on the income statement, as depreciation is an expense.4. It can lower taxable income, potentially reducing the company's tax liability.Question 7: What is the purpose of the statement of cash flows, and how does it differ from the income statement?Answer 7: The purpose of the statement of cash flows is to provide information about a company's cash receipts and payments during a period, showing how these cash flows affect the company's financial position. It differs from the income statement in that:1. It focuses on cash transactions, not accrual-basis accounting.2. It categorizes cash flows into operating, investing, and financing activities.3. It does not report net income but rather the net change in cash and cash equivalents.Question 8: Explain the concept of "Going Concern" and its importance in financial reporting.Answer 8: The Going Concern concept assumes that a businesswill continue to operate for the foreseeable future, allowing it to realize its assets and discharge its liabilities in the normal course of business. It is important in financial reporting because it underpins the accrual basis of accounting, which assumes that the business will continue to operate and therefore can recognize revenues and expensesover time.Question 9: What are the ethical considerations in accounting, and why are they important?Answer 9: Ethical considerations in accounting include honesty, integrity, objectivity, and confidentiality. Theyare important because they ensure the reliability andcredibility of financial information, which is crucial for stakeholders to make informed decisions. Ethical behavior also helps maintain public trust。
会计专业英语期末试题 知识讲解
精品文档期期末测试题Ⅰ、Translate The Following Terms Into Chinese .1. entity concept 主题概念2.depreciation折旧3. double entry system4.inventories5. stable monetary unit6.opening balance7.current asset 8.financial report9.prepaid expense 10.internal control11.cash flow statement 12.cash basis13.tangible fixed asset 14.managerial accounting15. current liability 16.internal control17.sales return and allowance 18.financial position19.balance sheet 20.direct write-off methodⅡ、Translate The Following Sentences Into Chinese .1. Accounting is often described as an information system. It is the systemthat measures business activities, processes into reports and communicatesthese findings to decision makers.The primary users of financial information are investors and creditors. 2. Secondary users include the public, government regulatory agencies,employees, customers, suppliers, industry groups, labor unions, othercompanies, and academic researchers.There are two sources of assets. One is liabilities and the other is 3.owner's equity. Liabilities are obligations of an entity arising from pasttransactions or events, the settlement of which may result in the transfer oruse of assets or services in the future.资产有两个来源，一个是负债，另一个是所有者权益。
会计英语 期末试题及答案
会计英语期末试题及答案第一部分：单项选择题（共20题，每题1分，共20分）1. The ________ principle states that expenses should be recorded and recognized in the accounting period in which they are incurred.a) Materialityb) Matchingc) Conservatismd) Historical cost答案：b) Matching2. In accounting, the term "debit" refers to:a) An increase in an asset or expense accountb) An increase in a liability or revenue accountc) A decrease in an asset or expense accountd) A decrease in a liability or revenue account答案：a) An increase in an asset or expense account3. The ________ principle states that all relevant information that could affect the decision-making of users should be included in the financial statements.a) Materialityb) Faithful representationc) Comparabilityd) Relevance答案：d) Relevance4. The balance sheet reports:a) Revenues, expenses, and net incomeb) Assets, liabilities, and equityc) Cash flows from operating, investing, and financing activitiesd) Changes in equity during the accounting period答案：b) Assets, liabilities, and equity5. Which of the following statements about the accrual basis of accounting is true?a) Revenues and expenses are recognized when cash is received or paidb) Transactions are recorded when they occur, regardless of when cash is received or paidc) Only cash transactions are recorded in the financial statementsd) Liabilities and expenses are recognized when they are incurred, and revenues are recognized when cash is received答案：b) Transactions are recorded when they occur, regardless of when cash is received or paid6. The financial statement that shows a company's revenues, expenses, and net income or loss for a specific period of time is the:a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：a) Income statement7. A decrease in an asset account is recorded as a ________.a) Debitb) Creditc) Liabilityd) Equity答案：b) Credit8. The accounting equation can be expressed as:a) Assets = Liabilities + Equityb) Assets + Liabilities = Equityc) Equity = Assets + Liabilitiesd) Liabilities + Equity = Assets答案：a) Assets = Liabilities + Equity9. The financial statement that shows the changes in equity during the accounting period is the:a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：d) Statement of retained earnings10. Which of the following is an example of an intangible asset?a) Landb) Buildingsc) Inventoryd) Goodwill答案：d) Goodwill11. The ________ principle states that assets should be recorded at their original cost.a) Objectivityb) Consistencyc) Historical costd) Materiality答案：c) Historical cost12. The statement of cash flows reports:a) Revenues, expenses, and net incomeb) Assets, liabilities, and equityc) Cash flows from operating, investing, and financing activitiesd) Changes in equity during the accounting period答案：c) Cash flows from operating, investing, and financing activities13. Which of the following is a current liability?a) Accounts payableb) Bond payable due in 10 yearsc) Mortgage payable due in 5 yearsd) Long-term note payable答案：a) Accounts payable14. The ________ principle states that the financial statements should be prepared assuming that the entity will continue to operate indefinitely.a) Going concernb) Revenue recognitionc) Materialityd) Consistency答案：a) Going concern15. Which financial statement reports the financial position of a company at a specific point in time?a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：c) Balance sheet16. The ________ states that an entity should use the same accounting methods and procedures from period to period.a) Materialityb) Going concernc) Consistencyd) Historical cost答案：c) Consistency17. What type of account is "Accounts Receivable"?a) Assetb) Liabilityc) Revenued) Expense答案：a) Asset18. The financial statement that shows the cash inflows and outflows from operating, investing, and financing activities is the:a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：b) Statement of cash flows19. If a company has a current ratio greater than 1, it means that:a) The company has more assets than liabilitiesb) The company has more liabilities than assetsc) The company is profitabled) The company can pay its current liabilities with its current assets答案：d) The company can pay its current liabilities with its current assets20. Which of the following is considered an external user of financial statements?a) Company managementb) Employeesc) Suppliersd) Creditors答案：d) Creditors第二部分：填空题（共10题，每题2分，共20分）1. The periodicity assumption assumes that a company's activities can be divided into ________ periods of equal length.答案：accounting2. The ________ principle states that an entity should recognize revenues when they are earned, regardless of when cash is received.答案：revenue recognition3. The adjusting entry to record the use of supplies during an accounting period would include a ________ to the Supplies Expense account.答案：debit4. The adjusting entry to recognize revenue that has been earned but not yet collected would include a ________ to the Accounts Receivable account.答案：credit5. The ________ principle requires that expenses be reported in the same period as the revenue that is earned as a result of those expenses.答案：matching6. The financial statement that reports the financial position of a company at a specific point in time is the ________.答案：balance sheet7. The accounting equa tion can be expressed as: ________ = Assets − Liabilities.答案：Equity8. The financial statement that shows the changes in equity during the accounting period is the ________.答案：statement of retained earnings9. The adjusting entry to record the portion of prepaid rent that has been used during an accounting period would include a ________ to the Rent Expense account.答案：debit10. The unearned revenue account is a ________ account.答案：liability第三部分：简答题（共4题，每题10分，共40分）1. What is the matching principle in accounting? Why is it important?答案：The matching principle in accounting states that expenses should be recorded and recognized in the accounting period in which they are incurred, regardless of when the cash is paid. This principle is important to ensure that the expenses are properly matched with the revenues that theyhelp generate. By matching expenses with revenues, the financial statements provide a more accurate representation of the company's financial performance during a specific period. This helps users of the financial statements make informed decisions based on reliable financial information.2. Explain the difference between an asset and a liability. Provide an example of each.答案：An asset is a resource owned by a company that has economic value and is expected to provide future benefits. Examples of assets include cash, accounts receivable, inventory, and property, plant, and equipment.A liability, on the other hand, is an obligation or debt owed by a company to external parties. It represents an economic sacrifice that the company is required to make in the future. Examples of liabilities include accounts payable, loans payable, and accrued expenses.3. What is the purpose of the statement of cash flows? How is it prepared?答案：The purpose of the statement of cash flows is to provide information about the cash inflows and outflows from operating, investing, and financing activities during a specific period. It helps users understand how a company generates and uses its cash resources.The statement of cash flows is prepared using the indirect method or the direct method. In the indirect method, the net income from the income statement is adjusted for non-cash items and changes in working capital to arrive at the net cash provided by operating activities. Cash flows from investing and financing activities are directly reported. In the direct method,the actual cash receipts and payments are directly reported in each category of cash flows.4. What is the purpose of the adjusting entries? Provide two examples of adjusting entries and explain their impact on the financial statements.答案：The purpose of adjusting entries is to ensure that the revenues and expenses are properly recognized in the accounting period in which they are incurred, and that the balance sheet accounts reflect the true financial position of the company at the end of the period.Two examples of adjusting entries are:- Accrued expenses: An adjusting entry is made to recognize expenses that have been incurred but not yet paid or recorded. For example, at the end of the accounting period, salaries for the last few days of the period may not have been paid. An adjusting entry is made to recognize the expense for the unpaid salaries, which increases the expenses on the income statement and decreases the retained earnings on the balance sheet.- Prepaid expenses: An adjusting entry is made to recognize expenses that have been paid in advance but have not yet been used. For example, if a company pays rent for the next three months in advance, an adjusting entry is made to allocate a portion of the prepaid rent to the current accounting period. This decreases the prepaid rent on the balance sheet and increases the rent expense on the income statement.。
中国政法大学大二工商管理专业会计学原理英文试卷及参考答案
中国政法大学20XX-20XX学年第一学期《会计学原理》期末考试试题（A卷）考试对象：商学院工商管理专业20XX级1-5班本期末试卷满分为100分，占课程总成绩的100%。
答题要求：1．请将所有答案统一写在答题纸上，不按要求答题的，责任考生自负。
2．答题纸与试卷一同交回，否则酌情扣分。
Part One Key Term Appreciation (20%)Required: each of the statements in this part is followed by 4 options marked 1), 2), 3) and 4) of which only one is most appropriate to fill in the blank in the statement. Note down the one that you consider should be the right one1．Accounting is a managerial information system serving relevant users of ______ .1)managers, shareholders, creditors and customers2)managers, shareholders, suppliers and customers3)shareholders, creditors, customers and government agencies4)managers, shareholders, creditors and government agencies2. Accounting can be categorized into ______ by the targeted information users.1 ) financial accounting and managerial accounting2) accrual based accounting and cash based accounting3) public accounting and private accounting4) national accounting and international accounting3. ______ are two commonly used inventory systems.1) Perpetual and continuous systems2) Perpetual and periodic systems3) Perpetual and average systems4) Periodic and average systems4. Current assets are inclusive of ______.1) cash, receivables, inventory and short-term investments2) cash, payables, inventory and short-term investments3) cash, receivables, payables and short-term investments4) cash, receivables, payables and inventory5. Non-current assets are inclusive of ______.1) plan-property-and-equipment and natural resource2) natural resource and long-term investments3) long-term investments and intangibles4) all above-mentioned categories of asset6. The book value of a fixed asset can be determined by ______.1) subtracting the accumulated depreciation from the fare value2) subtracting the accumulated depreciation from the market value3) subtracting the accumulated depreciation from the acquisition cost4) subtracting the accumulated depreciation from the stated value7. To expense the cost of an intangible asset like a patent over its useful life is termed as ______.1) amortization2) depreciation3) depletion4) write-off8. The legal value of the common stock is the available ______.1) par value or market value2) par value or stated value3) par value or fare value4) par value of market value9. dividends payment can only be declared and made out of _____.1) either paid in capital or retained income2) either paid in capital or after-tax net income3) paid in capital4) retained income10. The convertible pond can be changed into common stock at the discretion of ______.1) bond holders2) issuing company3) managers4) board of directorsPart One Key Term Appreciation (60%)Required: prepare journal entries for the following transactions occurred in a merchandising business, Thomson Co.,Ltd over last financial year. For simplicity it can by in the form of: Dr. XXX(account name) XXX(dollar amount)Cr. XXX(account name) XXX(dollar amount)1.Under perpetual inventory system, acquired a batch of goods on credit. The purchase price is $10,000.2.Made full cash payment of the above mentioned purchase.3.Made cash payment of the above purchase’s shipping expense in amount of $1,000.4.Sold the above mentioned batch of goods to a customer on account. The selling price is $20,000.5.Simultaneously accounted for the cost of goods sold.6.Issued 100,000 common stock shares at the par value (of $10 per share).7.Issued 10,000 ponds at the face value (of $1,000 per bond)8.Made cash purchase of a car expected to be used in operation for $10,000.9.By the year end computed and accounted for the depreciation of the car in amount of $1,000.10.Repurchased 100 Company’s own issued common stock shares from the stock exchan ge for $11,000.11.Acquired a patent from a high-tech company for $130,000 of cash.12.Expensed a part of the above mention patent in amount of $13,000.13.Purchased a batch of goods in amount of $10,000 by issuing to the supplier a 3-moth, 12% promissorynote.14.When the above mentioned note became due, made the cash payment for both the face value and theinterests of it.15.Purchased a batch of common stock shares issued by another company for $1,230,000 for the purpose oflong term holding. It stands for 15% of total ownership of the issuing company.16.At the year end received a dividend of $10,000 from the issuing company.17.Wrote off a sum uncollectible accounts receivable in amount of $20,000 by using the direct write-offmethod.18.Sold a batch of goods to a customer making the cash payment of the shipping expense for the customer for$245,000.19.A batch of sold goods was returned by the customer for the poor quality. The original selling price was$100,000 and the cost of goods sold was $80,000 (note: 2 separate entries are needed for accounting for the event).20.Agreed with a customer to return a part of previously collected cash as the sales revenue in amount of$23,000 as the sale allowance for the poorer quality of the goods sold in comparison with the contracted.21.Under a capital lease contract, a piece of equipment was rented. The total future payment for the use of theequipment is $400,000.22.Bought a policy from an insurance company for coming year for $12,000.23.$12,000 was received from a customer, while the goods were not delivered.24.The above mentioned goods were delivered according to the contract signed between the Company andthe customer.25.A part of prepaid insurance expense is expensed in current period in amount of $1,000.26.Closed Sales account which originally had a credit balance of $4,000,000.27.Closed Cost of Goods Sold account which originally had a debit balance of 3,500,000.28.Closed the Income Summary account of which the total credits were $300,000 more than the total debits.29.A cash dividend of $200,000 was declared by the board of directors.Part Determination of Depletion Expense(20%)Required: Calculate the annual depletion expense of natural resource owned by a manufacturing company, Higgins Manufacturers, Inc. with the following data by using the units-of-activity approach and prepare the pertinent journal entry to record it:1.The cost of the natural resource: $120,000,0002.The expected residual value: nil3.The expected output 10,000,000 tons4.This year’s output 50,000 tons20XX-20XX学年第一学期《会计学原理》（306010243）期末考试试题（A卷）参考答案及评分标准考试对象：商学院工商管理专业20X级1-5班本期末试卷满分为100分，占课程总成绩的100%。
会计专业英语期末试题及答案
会计专业英语期末试题及答案1、In many cities, a low-carbon lifestyle has become（）. [单选题] *A. more popular and more popularB. more and more popular(正确答案)C. the most popularD. most and most popular2、We all wondered（）Tom broke up with his girlfriend. [单选题] *A. thatB. whatC. whoD. why(正确答案)3、He went to America last Friday. Alice came to the airport to _______ him _______. [单选题] *A. take; offB. see; off(正确答案)C. send; upD. put; away4、The rain is very heavy _______ we have to stay at home. [单选题] *A. butB. becauseC. so(正确答案)D. and5、______! It’s not the end of the world. Let’s try it again.（）[单选题] *A. Put upB. Set upC. Cheer up(正确答案)D. Pick up6、--_______ do you have to do after school?--Do my homework, of course. [单选题] *A. What(正确答案)B. WhenC. WhereD. How7、39．—What do you ________ my new dress?—Very beautiful. [单选题] * A．look atB．think aboutC．think of(正确答案)D．look through8、They may not be very exciting, but you can expect ______ a lot from them.（）[单选题] *A. to learn(正确答案)B. learnC. learningD. learned9、The hall in our school is _____ to hold 500 people. [单选题] *A. big enough(正确答案)B. enough bigC. very smallD. very big10、What do you think of the idea that _____ honest man who married and brought up a large family did more service than he who continued single and only talked of _____ population. [单选题] *A. a, /B. an, /C. a, theD. an, the(正确答案)11、20．Jerry is hard-working. It’s not ______ that he can pass the exam easily. [单选题] * A．surpriseB．surprising (正确答案)C．surprisedD．surprises12、You wouldn't have seen her if it _____ not been for him . [单选题] *A. hasB. had(正确答案)C. haveD．is having13、My home is about _______ away from the school. [单选题] *A. three hundred metreB. three hundreds metresC. three hundred metres(正确答案)D. three hundreds metre14、30．I want to find ______ and make much money. [单选题] *A．worksB．jobC．a job(正确答案)D．a work15、Many people prefer the bowls made of steel to the _____ made of plastic. [单选题] *A. itB. ones(正确答案)C. oneD. them16、The red jacket is _______ than the green one. [单选题] *A. cheapB. cheapestC. cheaper(正确答案)D. more cheap17、Grandfather lives with us. We all _______ him when he gets ill. [单选题] *A. look after(正确答案)B. look atC. look forD. look like18、By the end of this month, all this _____. [单选题] *A. is changedB．will changeC. will have changed(正确答案)D. has changed19、Customers see location as the first factor when_____a decision about buying a house. [单选题] *A.makeB.to makeC.making(正确答案)D.made20、Can I _______ your order now? [单选题] *A. makeB. likeC. giveD. take(正确答案)21、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well22、Now people can _______ with their friends far away by e-mail, cellphone or letter. [单选题] *A. keep onB. keep in touch(正确答案)C. keep upD. keep off23、If we want to keep fit, we should try to _______ bad habits. [单选题] *A. keepB. haveC. getD. get rid of(正确答案)24、Her ideas sound right, but _____ I'm not completely sure. [单选题] *A. somehow(正确答案)B. somewhatC. somewhereD. sometime25、The flowers _______ sweet. [单选题] *A. tasteB. smell(正确答案)C. soundD. feel26、( ) You had your birthday party the other day,_________ [单选题] *A. hadn't you?B. had you?C. did you?D. didn't you?(正确答案)27、The work will be finished _______ this month. [单选题] *A. at the endB. in the endC. by the endD. at the end of(正确答案)28、The students _____ outdoors when the visitors arrived. [单选题] *A. were playing(正确答案)B. have playedC. would playD. could play29、Why don’t you _______ the bad habit of smoking. [单选题] *A. apply forB. get rid of(正确答案)C. work asD. graduate from30、pencil - box is beautiful. But ____ is more beautiful than ____. [单选题] *A. Tom's; my; heB. Tom's; mine; his(正确答案)C. Tom's; mine; himD. Tom's; my; his。
《会计专业英语》期末测试卷及答案2套
《会计专业英语》期末测试卷A卷姓名学号得分一、单项选择题（共10小题，每小题2分，计20分）1. A procedural element of accounting is____.A.PlanningB. ControlC. BookkeepingD. Auditing2. A business has assets of $140,000 and liabilities of $60,000. How much is itsowner’s equit y?A.$0B. $140,000C. $80,000D. $200,0003.Which of the following statements best describes the purpose of internal control?A.To provide assurance that the entire business operates in accordance withmanagement’s plans and policesB.To prevent fraudC.To ensure that expenses and cash outlays are held to a minimumD.To provide adequate subdivision of duties within the organization4.Typical liability accounts include?A.Accounts payable, bank loan, wages payable and drawingsB.Accounts payable, bank overdraft, wages payable and stationeryC.Accounts payable, bank overdraft, wages payable and unearned revenueD.Accounts payable, borrowing from the public, bank overdraft, wages payable5.Sales revenue $200,000, beginning inventory $30,000, inventory purchased$100,000 and inventory sold $90,000. It is true that____.A.Goods available for sale (GAFS) equals $200,000B.Gross profit equals $110,000C.Ending inventory equals $30,000D.Cost of goods sold (COGS) equals $40,0006.W hich statement regarding the liabilities and owners’ equity section of balancesheet is False?A.Payment of Dividend Payable eliminates both the assets and the owners’equityB.Liabilities are debts or obligations that must be discharged in money orservices in the futureC.Owners’ equity is a residual claim to the remaining assets after discharge ofdebtsD.Balance sheet of corporations should separate Capital Stock andRetained Earnings7.The operating income/sales ratio is an example of a_____.A.Turnover or efficiency ratioB. Coverage or liquidity ratioC.Leverage or debt ratioD. None of the above8. A management control system is_____.A.A possible course of action that might enable an organization to achieve itsobjectivesB. A collective term for the hardware and software used to drive a databasesystemC. A set up that measures and corrects the performance of activities ofsubordinates in order to make sure that the objectives of an organization are being met and their associated plans arebeing carried outD.A system that controls and maximizes the profits of an organizationpany A manufactures and sells only one product, the selling price per unit ofproducts is $20, and the variable cost per unit is $15, the total fixed cost for the year is $80,000. Then the break-even sales for Company A is_____.A. $400,000B.16, 000C.320, 000D. $240,00010.The total estimate sales for the coming year is 250,000 units. The estimatedinventory at the beginning of the year is 22,500 units, and the desired inventory at the end of the year is 30,000 units. The total production indicated in the production budget is_____.A. 242,500 unitsB. 280,000 unitsC. 257,000 unitsD. 302,500 units二、多项选择题（共5小题，每小题4分，计20分）1.Which of the following are fixed costs?A.Telephone billB.Annual salary of the chief accountantC.The management accountant's annual membership fee to ACCA (paid by thecompany)D.Wages of warehousemen2.For commercial bank, which two parts does the operating revenue mainlyinclude?A.Asset RevenueB. Rental RevenueC. Service RevenueD. Bond Revenue3.Which of these are the audit objectives?A.ValidityB. CompletenessC. TimingD. Valuation4.Which of the following statements regarding materiality and misstatements iscorrect?A.Materiality decisions are made relative to the size of the organization beingaudited.B. A lower materiality level would increase the extent of audit proceduresperformed.C.At the planning stage, the auditor should design specific procedures to detectmaterial qualitative misstatements.D.Likely aggregate misstatements include the net effect of uncorrectedmisstatements in opening equity.5.The audit report should include the following basic contents_____.A. The titleB. The introductory paragraphC. The scope paragraphD. The opinion paragraph三、判断题（正确写“T”，错误写“F”。
会计英语期末考试试题
会计英语期末考试试题会计英语期末考试试题随着全球化的发展，会计英语已经成为现代会计专业必备的一项技能。
无论是从事国际贸易、跨国公司财务管理，还是从事国际会计审计等领域，都需要具备扎实的会计英语知识。
因此，会计英语期末考试成为考察学生综合能力的重要环节。
下面，我们来看一下一份典型的会计英语期末考试试题。
第一部分：词汇填空根据句子意思和所给的选项，选择合适的单词或短语填空。
1. The company's ___________ for the year ended December 31, 2020, showed a significant increase compared to the previous year.A. balance sheetB. income statementC. cash flow statementD. statement of retained earnings2. The auditor found several ___________ in the company's financial statements, which required further investigation.A. errorsB. assetsC. liabilitiesD. revenues3. The company recorded a loss on the ___________ of its old equipment.A. disposalB. acquisitionC. depreciationD. investment4. The ___________ period refers to the time between the purchase of raw materials and the collection of cash from the sale of finished goods.A. operatingB. productionC. inventoryD. cash conversion5. The company's ___________ ratio measures its ability to meet short-term obligations.A. liquidityB. solvencyC. profitabilityD. efficiency第二部分：阅读理解阅读下面的短文，然后根据短文内容回答问题。
最新会计专业英语期末考试试卷和答案
会计专业英语期末考试试卷和答案1. The economic resources of a business are called: BA.Owner’s EquityB.AssetsC.Accounting equationD.Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: DA.A debit to the cash receivable account of $2100.B.A credit to the accounts receivable account of $2100.C.A debit to the cash account of $1400.D.A debit to the accounts receivable account of $1400.3. In general terms, financial assets appear in the balance sheet at: AA.Face value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4. Each of the following measures strengthens internal control over cash receipts except: DA.The use of a voucher system.B.Preparation of a daily listing of all checks received through the mail.C.The deposit of cash receipts intact in the bank on a daily basis.D.The use of cash registers.5. Which of the following items is the greatest in dollar amount? DA.Beginning inventoryB.Cost of goods sold.C.Cost of goods available for saleD.Ending inventory6.Why do companies prefer the LIFO inventory后进先出法method during a period of rising prices? BA.Higher reported incomeB.Lower income taxesC.Lower reported incomeD.Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? DA.IntangibleB.Unlimited lifeC.Being sold in its useful lifeD.Not capable of rendering benefits to the business in the future.8. Which account is not a contra-asset account? BA.Depreciation ExpenseB.Accumulated DepletionC.Accumulated DepreciationD.Allowance for Doubtful Accounts9. What are the two factors that make ownership of an interest in a general partnership particularly risky? AA.Mutual agency and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agency.D.Double taxation and mutual agency10. Which of the following types of business owners do not take an active role in the daily management of the business? DA.General partnersB.Limited liability partnersC.Sole proprietors 个体经营者D.Stockholders in a publicly owned corporation11. Analysts can use the footnotes to the financial statements to DA.Help their analysis of financial statementsB.Help their understanding of financial statementsC.Help their checking of financial statements.D.All of the above12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio? CA. 0.125B. 0.208C. 0.333D. 3.013. The horizontal analysis is used mainly to AA.Analyzing financial trendsB.Evaluating financial structureC.Assessing the pat performancesD.Measuring the term-paying ability14. Among the following ratios, which is used for long-term solvency analysis?长期偿债能力分析AA.Current ratio 流动比率B.Times-interest-earned ratioC.Operating cycleD.Book value per share15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as a DA.Sole proprietorship 个体独资公司B.Single proprietorshipC.Partnership 合伙公司D.Corporation 股份有限公司二、名词解释(10分)(1) Journal entry：日记账Journal entry is a logging of transactions into accounting journal items. It can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced". Journal entries can record unique items or recurring items such as depreciation or bond amortization.(2) Going concern：持续经营The company will continue to operate in the near future, unless substantial evidence to the contrary exists.(3) Matching principle：一致性原则(4) Working capital：营运资金(5) Revenue expenditure：收入费用三、会计业务（共35分）1. On December 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months.(1)Prepare the general journal entry to record obtaining the loan from the bank on December 1.(2)Prepare the adjusting journal entry to record accrual of the interest payable on the loan on December 31.Answer:(1)Debit: cash $250000Credit: current liabilities $250000(2)Debit: Accrual Expense $5000 不确定Credit: Interest Payable $50003. Please prepare the related entries according to the following accounting events.1)Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible.2)On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.3)On July 1, Nick Company paid the $500 amount that had been written off on March 1.Answer:(1)Debit: Uncollectible Accounts Expense坏账损失$12000Credit: Allowance for Doubtful Accounts坏账准备$12000(2)Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(3)Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit: Cash $500Credit: Accounts Receivable $500四、英译汉（40分）1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what weconsider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.会计准则不像自然法则那样天生就存在等待人类去探索。
《会计英语》期末试卷A
《会计英语》期末试卷A2011-2012学年第一学期期末考试试卷（A卷）级专业学生姓名学号成绩I.将下列科目正确分类，填入表格中. (16 points)1.Cash on hand2.Notes receivable3.Sales4.Paid-in capital5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Raw materials 10. General and administrative expenses 11.Accounts receivabl 12.Fixed assets 13.Financial expenses 14.Cost of sale15.Sales tax 16.Accrued payrollII. 将下列词汇字母填入适当的横线(7 points)A.dibitB.creditC.leftD.rightE. out of balanceF. in balance1.To ① means to record an amount on the right side.2.The word ② is used to refer to the left side of a liability account and the ③ side of a revenue account.3.When the sum of the amount on the left side is equal tothe sum of the amount on the right side,the account is said to be④ .4. When the sum of the amount on the left side is not equal to the sumof the amount on the right side,the account is said to be ⑤ .5.The word ⑥ is used to refer to the right si de of a Asset accountandthe ⑦ side of a cost account.III将下列词汇和他们的解释相匹配.(10 points)1.account2.balance3.asset account4.debit5.credit6.purchase7.taxation 8.accountant 9.budget10.financialA.a person whose profession is to keeping and examine business accountsB.buy somethingC.the system of charging taxesD.a tool used to illustrate business transactions,desreases or increasesin assetes,liabilitiesand other accounting elementsE.the left side of an accountF.an account recording properties used in the operation or investing.G.the right side of an accountH.the differnece between the debits and credits of anaccountI.an estimate of probable future income and expenditureJ.relating to money or the management of money.IV. 选择题。
会计英语期末试题
山东经济学院20 --20 学年第学期期末试题会计学原理（Accounting）试卷(1)注意事项：所有的答案都必须写在答题纸上，答在试卷上一律无效Ⅰ、Translate The Following Terms Into Chinese . (20 points).1. entity concept2.depreciation3. double entry system4.inventories5. stable monetary unit6.opening balance7.current asset 8.financial report9.prepaid expense 10.internal control11.cash flow statement 12.cash basis13.tangible fixed asset 14.managerial accounting15. current liability 16.internal control17.sales return and allowance 18.financial position19.sole proprietorship 20.direct write-off methodⅡ、Translate The Following Sentences Into Chinese . (20points).1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers.2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers.3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future.4. Accounting elements are basic classification of accounting practices.Page 1 of 4They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, owner’s equity, revenue, expense and profit (income).5. The general journal (or journal) is a book of original entry that links thedebits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order.Ⅲ. Please find the best answers to the following questions. (20 Points)1.Which of the following statement is false?a.The partnership form of business organization protects the personalassets of the owner from creditors of the businessb. A proprietorship has a single ownerc.Accounting is the information system that measures business activities,processes that information into reports, and communicates the results todecision makers.d.The FASB determines how accounting is practiced in the United States2.The principle or concept that holds that an entity will remain in operation forthe foreseeable future is thea.going-concern conceptb.stable-monetary-unit conceptc.reliability principled.cost principle3.Aftin Co. performs services on account when Aftin collects the accountreceivablea.assets increaseb.assets do not changec.owner’s equity decreasesd.liabilities decrease4. An income statement reports .a. the assets, liabilities, and owner’s equity on a particular dateb. the change in the owner’s capital during the periodc. the cash receipt and cash payment during the periodd. the difference between revenues and expenses during the period5. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000Page 2 of 4- -2If net income was $ 1,500 and there were no withdrawals, how much did the owner invest?a.$ 4,500b.$ 6,000c.$ 45,000d.$ 43,0006. Traylor 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 liabilities7. The journal entry to record the collection of $ 890 from a customer on account is .A. Accounts Payable 890Cash 890B. Cash 890Accounts Receivable 890C. Cash 890Account Payable 890D. Cash 890Service Revenue 8908. The ending Cash account balance is $ 57600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must haveA.$ 68,400B.$ 46,800C.$ 181,900D.Cannot be determined from the information given9. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable 6,900Building 179,400Cash 15,800Capital 64,000Insurance expense 6,500Page 3 of 4- - 3Salary expense 56,100Salary payable 3,600Service revenue 190,500A.$ 201,000B.$ 137,100C.$ 265,000D.$ 74,50010. Which of the following statements is correct? .A. The chart of accounts is a list of all accounts with their balancesB. The trial balance is a list of all accounts with their balances, divided as debit or creditC. The ledger is maintained in chart-of-accounts orderD. Both B and C are correctⅣ.Recording transactions in the general journal. (32 points)Please prepare adjusting and correcting journal entries for the month ending 30th June 2006 for the following events:a.The balance of unearned service revenue on 1st June was $1,500. At the30th June, one third of this amount had been earned.b.Yearly depreciation of equipment is estimated to be $2,400.c.Weekly salaries paid have been $20,000 for the past 6 months.Employees work 5 days per week. On 30th June 3 days salaries areowed to employees.d.The business earns interest from the bank and is paid $5,000 interest on31st March and 30th September each year.e.Office Supplies balance on 1st June was $1,500. The balance at 30thJune was $600.f.The balance of Prepaid Insurance on 1st June was $1,400, whichrepresented 7 months of unexpired insuranceg.On 15th June, $300 was received in cash for services performed on thatday. The amount was recorded as a debit to Accounts Receivable and acredit to Service Revenue.h.On 30th June, the balance of Provision for Doubtful Debts was $50,000.The business decided to write off a bad debt of $2,000.ⅴ.Discussion(8 points).Internal control of cash is strengthened by requiring that each day’s receipts are deposited intact and that all payments are made by cheque or electronic transfer. Explain why you agree or disagree.Page 4 of 4- -4。
10级会计英语期末考试卷A答案卷(可编辑修改word版)
2010 级 XXXX 试卷 A 卷 第 1 页 共 2 页海丰县中等职业技术学校期末考试试卷 A 卷（2011－2012 学年度第一学期）考试年级： 10 级 考试科目:Accounting English 成绩：Ⅰ Single choice.(15%)1. Assets can be divided intoC .A. long-term assets and short-term assetsB. current assets and long-term assetsC. current assets and fixed assets2. General ledger account is generally set by Baccording to the current accounting policiesin our country.A. police stationB. ministry of financeC. politics3.A are the symbols of bookkeeping.A. Debit and creditB. DebitC. Credit4.A is one of the accounting methods used by accountants worldwide.A. Debit-credit bookkeepingB. Double entry bookkeepingC. Journal entry5. In order to ensure the correctness and reliability of the accounting material and protect the entirety ofproperty, we must doC .A. property calculationB. cost calculationC. property checking6.The fixes assets belong toB .A. current assetsB. tangible assetsC. intangible assets7. F or our country, which form of the income statement does we adoptC.A. single-step formB. two-step formC. multiple-step form8. T he original vouchers includeA, transfer check stub and receipt in the operation ofpurchasing material and storage of material in the warehouse after check.A. invoice for purchasesB. invoice for transport chargeC. payment 9.How many sources of fund procurement are there?B.A. OneB. TwoC. Three10. The value of raw material transfers into the product A .A. once onlyB. twiceC. gradually11.C assets need to be depreciated periodically in its service life in accounting .A. TangibleB. IntangibleC. Fixed12. Salary for salesperson is recorded underB.A. operating expenseB. administrative expenseC. operating cost13. There are two forms of the balance sheet. One is account form, the other is B.A. single-step form B report formC. multiple-step form14.Assets=C+ Owner’s equity.A. LiabilityB. RevenueC. Liabilities15.Revenue-Expenses= A.A. ProfitsB. LiabilitiesC. ExpensesⅡ Multiple choice.(20%)1. Posting documents include ABC .A. receipt voucherB. payment voucherC. transfer voucherD. accounting voucher 2.Filling in the original voucher BD .A. only in black inkB. in blue inkC. with ball penD. in black ink3.In the operation of purchasing fixed assets, the original voucher include ABCD.A. invoice for purchasesB. invoice for transport chargeC. receiptD. transfer check stub4.Which belongs to the fixed assets?BC. A. glasswareB. equipmentC. machineD. buckets5.The fixed assets AD.A .have high valueB. can be taken back after many yearsC. can be consumed easilyD. are called tangible assets.6.The fixed assets are held by ABCD.A. manufacture merchandiseB. offer laborC. rentingD. management班级：座号：姓名：装订线10.How many kinds of revenue are there? ABCD .A. The income for selling goodsB. The income for offering serviceC. The income for transferring assetsD. The income for selling fixed assets Ⅲ Gap filling.(15%)1.The three accounting elements which reflect the financial standing areliabilities , owner’s equity . assets ,2.A company got a six-month loan of RMB 20 000 from Industrial and Commercial Bank of China and athree-year loan of RMB 100 000 from Agricultural Bank of China. Both the amount has been deposited intothe bank. Please make the entry. （5% ）The entry would be: Dr: Bank deposit 120 000Cr: Short-term loan 20 000Long-term loan 100 0002.Double Entry bookkeeping is divided into_debit-credit bookkeeping_,receipts-payment bookkeeping,increase-decrease bookkeeping.Debit-credit bookkeeping_is internationally used and compulsorily used in China as well.3.There are two sources of fund procurement ,one is _invested capital and the other is borrowedcapital .4.Investors can invest in many ways like _cash , equipment and material .Intangible assets can be used if the proportion stipulated is matched.5.The loan can be divided into _long-term loan and short-term loan according to the maturity.Ⅳ True ( T ) or False ( F ).(10%)1.T he income must be the increase in assets. ( F )2.T he enterprise should confirm the revenue when handing the ownership evidence or the stuff to theopposite party. ( T )3.T he short-term loan needs to be returned in one year and a half and the long-term loan can be returnedover one year and a half. ( F )4.I nterest is recorded under finance charge. ( T )5.The advertising expense is recorded in the administrative expenses.( F )Ⅴ Practice.(40%)1.A catering company bought equipment last month with the price of RMB 150 000.The expected service life is 5 years. The depreciation is calculated. ( 5% )The entry would be:Dr: Operating expenses 2 500Cr: Accumulative depreciation 2 500 3.I f the materials an ice-cream company used in a month include the ice-cream powder with 20 kilograms and RMB 50 each kilogram, seasoning of RMB 200, the salary for employees of RMB 5 000 per month, charge for electricity and water of RMB 1200, rent of RMB 4 000 and depreciation of the equipment of RMB 1000. Write down the concerned accounts. （10%）The entry would be:Dr: Operating cost 1 200 Dr: Operating expenses 1 000Cr: Material 1 200 Cr: accumulative depreciation 1 000Dr: Administrative expenses 5 000 Dr: Administrative expenses 5 200Cr: Wages payable 5 000 Cr: Account payable --- electricity and water 1 200--- rent 4 0004.C ompany A has purchased 1 000 skirts with cost of RMB 50 each one and unit sales price of RMB 100, but hasn’t received the payment. The accounting system for small-sized corporation is applied. Please make the accounting entry.( business tax rate takes 5% of the sales revenue, tax for maintaining and building cities and for extra charges of education funds takes 7% and 3% of business turnover(营业额).) （20% ）The entry would be:Dr: Bank deposit 100 000 Dr: Operating cost 50 000Cr: Operating revenue 100 000 Cr: Merchandise inventory 50 000Dr: Tax and associate charge 5 000Cr: Tax payable---business tax payable 5 000Dr: Tax and associate charge 500Cr: Tax payable---Tax for maintaining and building cities payable 35---extra charges of education funds 152010 级XXXX 试卷A 卷第2 页共2 页。
财会专业英语期末试卷及答案
《财会专业英语》期终试卷the following into corresponding groups. (15 points)on hand receivable to suppliers4. Other receivables loans assetsof production year profit 9. Capital reserve loans payables 12. Con-operating expenses expenses of sale 15. Accrued payrollAssets Liabilities Owner’sequtiy Cost Profit andlossII.Please find the best answers to the following questions. (25 Points)1.Aftin Co. performs services on account when Aftin collects the accountreceivableincrease do not change’s equity decreases decrease2. A balance sheet report .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following informationinformation aboutabout the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,0004. Traylor Company paid $ 2,850 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 liabilities5. The entry to record the collection of $ 890 from a customer on accountis .A. Payable 890Cr. Cash 890B. 890Cr. Accounts Receivable 890C. 890Cr. Account Payable 890D. 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. During the period, cashreceipts equal $ 124,300. If the cash payments during the period total$ 135,100, then the beginning Cash amount must haveA.$ 68,400B.$ 46,800C.$ 181,900 be determined from the informationgiven7. Use the following selected information for the Alecia Company tocalculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable $ 6,900Building $ 179,400Cash $ 15,800Capital $ 64,000Insurance expense $ 6,500 Salary expense $ 56,100 Salary payable$ 3,600Service revenue$ 190,500A. $ 201,000B. $ 137,100C. $ 265,000D. $ 74,5008. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account is the balance in the inventoryies account?A $ 500 B. $ 900 C. $ 1,200 D. $ 1,500debit side of an account is used to recordC. increases or decreases,depending on the type of account,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equity of $50, owner’s equity of $50, the year ABC the year ABC the year ABC earned revenue of earned revenue of earned revenue of $110,000 and paid $110,000 and paid espenses of $30, also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,0001111．．Which of the following is true? __________. A. Owners’ Equity Owners’ Equity - Assets = Liabilities - Assets = Liabilities B. Assets Assets –– Owners’ Equity = LiabilitiesC. Assets + Liabilities = Owners’ EquityD. Liabilities = Owners’ Equity + Assets1212．．Which of these is an example of an liability account? _____ ________. A. Service Revenue B.CashC. Accounts ReceivableD. Short-term loans1313．．Which of the following is a correct statement of the rules of debit and credit? ______.A. Debits increase assets and decrease liabilitiesB. Debits increase assets and increase owners’ equityC. Credits decrease assets and decrease liabilitiesD. Credits increase assets and increase owners’ equity1414．If earnings haven’t been distributed as dividends, it should have ．If earnings haven’t been distributed as dividends, it should havebeen retained in the company. The name of this portion of number listed in the balance sheet is ____________.A. paid-in capitalB. retained earningsC. dividendD. cash1515．．Please select the components which should be deducted from the original value of plant assets when we compute their net value _______. A. Merchandise inventory B. Income tax payable C. Accumulated depreciation D. Retained earnings1616．． Which of the following would not be included on a balance sheet?A. Accounts receivable.B. Accounts payable.C. Sales.D. Cash.17. Remington provided the following information about its balance sheet: Cash $ 100 Accounts receivable 500 Stockholders' equity 700 Accounts payable 200 Short-term loans 1,000Based on the information provided, how much are Remington's liabilities?A. $200.B. $900.C. $1,200.D. $1,700.18. Gerald had beginning total stockholders' stockholders' equity equity of $160,000. During the year, total assets increased by $240,000 and total liabilities increased by $120,000. Gerald's net income was $180,000. No additional investments were made; however, dividends did occur during the year. How much were the dividends?A. $20,000.B. $60,000.C. $140,000.D. $220,000. the assets of a business are $162,600 and the liabilities are $86,000,howmuch is the owner’s equity?A..$76,600B. $248,600.C. $147,000.D. $250,000. Co. purchases on account when Aftin pay the account payableincrease do not change ’s equity decreases decrease income statement reports . A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period following following information information information about about the the assets assets assets and and and liabilities liabilities liabilities at at the the end end of 20 x 1 and 20 x 2 is given below:20 x 120x 2 Assets$ 75,000 $ 90,000Liabilities36,00045,000If net income income in in in 20 20 20 x x 2 was was $ $ 1,500 1,500 and and there there were were no withdrawals, withdrawals, how how much did the owner invest? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000Company receive $ 2 850 on account. The effect of this transaction on the accounting equation is to . A. Decrease assets and decrease owner’s equity B. Increase liabilities and decrease owner’s eq Increase liabilities and decrease owner’s equity uity C. Have no effect on total assetsD. Decrease assets and decrease liabilitiesentry to record the collection of $ 8000 from a customer on account is . A. Payable 80008000B.8000Receivable8000C.8000Payable8000D.8000Revenue8000list of a business entitys assests,liabilities,and owner list of a business entitys assests,liabilities,and owner’’s equity on a given date isbalance sheet income statementstatement of cash flow C. A retained earnings statement III. Translate the following sentences into Chinese.(10 points) 1. The accounting profession today is changing rapidly.2. Assets are what you are what you ’s Equty is what’s left over .3. The original voucher is obtained or filled in what business transactions took place.4. Normally an asset account will have a debit balance.5. The term The term ““debit debit”” is often abbreviated to is often abbreviated to ““Dr.Dr.””IV. IV. Prepare Prepare Prepare a a convenient convenient bank bank bank reconciliation reconciliation reconciliation form form form according according according to to thefollowing bank statement and de p ositorpositor’s book.(10 points)Bank StatementDate Description Money out Money In BalanceMay0144 000 May02Salary30 000May10Check03420 000May18Interest Paid 5 000May23Cash Withdrawal 15 000May31Sales38 00072 000Depositor’s R ecordDate Description Money out Money In BalanceMay0144 000May02Salary30 000May10Check03420 000May18Check 03546 000May23Cash Withdrawal 15 000May31Sales50 00043 000Bank ReconciliationDate MonthItems Amonut Items AmonutBalance per Bank Statement Balance per Depositor’sRecordAdd: Deposits not yetcredited by bank Less: Outstanding check Add: Items credited by the bank,bet not yetentered on books. Less: Items charged bythe bank,bet notyet entered onbooks.Adjusted Balance Adjusted BalanceV. Put the correct answer into the blanks.(6points)basic Accouting equation is: .rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/ VI. Translate The Following Terms Into Chinese . (10 points).1. surplus reserve machine3. Construction in progress worth5. promissory note6. in other wordsdistribution 8. storage roomplus interest 10. accounting statementVII. The following is transactions of ABC make entries.(24 poins) 1..ABC company was established on ,2010,when the owners,Mrs Smiths andhis friends,invested $30,000 in cash,patent X,valuing $24,000 and equipment A,valuing $40,000 into the company.2.ABC sells merchandise to another customer and send the customer a$2,500 bill for the products they provide. They allows the customer to pay these goods within 30 days.3. A customer buys $3,000 worth of goods from ABC ,and draws a promissorynote from a lacal bank.4.ABC buys a machine for $20,000,and pays the bill in cash.5.ABC paid the telephone bill for $700 in cash.6.ABC paid $3,800 on the accounts payable.7. ABC determine the month depreciation of the manufactory bulding for $5,000.8. ABC purchasese materials of $5,000 on account.9. ABC sells some goods to a client and receives a check from the customer for $ 2,000 for the goods provided.issues a 9%-59%-5，， $100,000 bond at its face amount. The bond is dated January 1, 2010 and and requires requires requires interest interest interest payments payments payments until until until the the the bond bond principal principal at at the end of 5 years.(1) Entry to bonds issued;(2) Entry to record the accrual interest for each year; (3) 2014 the company repays the principal plus interest.《财会专业英语》期 末 试卷 答卷the following into corresponding groups. (15 points) AssetsLiabilitiesOwner ’s equtiyCostProfit andlossII. Please find the best answers to the following questions. (25 Points) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 2021 22 23 24 25III. Translate the following sentences into Chinese.(10 points)1.2.3.4.5.IV. （10points） Bank ReconciliationDate MonthItems Amonut Items Amonut Balance per Bank Statement Balance per Depositor’sRecordAdd: Deposits not yetcredited by bank Less: Outstanding check Add: Items credited by the bank,bet not yet enteredon books.Less: Items charged by the bank,bet not yet enteredon books.Adjusted Balance Adjusted BalanceV. Put the correct answer into the blanks.(6points)basic Accouting equation is: .rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. 2.3. 4.5. 6.7. 8.9. 10.VII. The following is transactions of ABC make entries.(24 poins)《财会专业英语》答案the following into corresponding groups. (15 points)Assets Liabilities Owner’sequtiy Cost Profit andloss1、2、3、4、6、5、1111、、158、9、7、1010、、1212、、1313、、14II. Please find the best answers to the following questions. (25 Points) 12345678910B ACD B A C C C A 11121314151617181920B D A BC C CD A D 2122232425D A C B AIII. Translate the following sentences into Chinese.(10 points)（略）IV. （10points） Bank ReconciliationDate 31 Month MayItems Amonut Items AmonutBalance per Bank Statement72 000Balance per Depositor’sRecord43 000Add: Deposits not yetcredited by bank 50 000Add: Items credited by thebank,bet not yet entered38 000Less: Outstanding check46 000on books.Less: Items charged by thebank,bet not yet enteredon books.5 000Adjusted Balance76 000Adjusted Balance76 000 V. Put the correct answer into the blanks.(6points)=Liabilities+Owner’s equity .2. Every debit must have a credit,all debits must equal all credits. ,3. Using straight-line depreciation,Annual Dpreciation=( Original Cost- Salvage Value) /Years of Service LifeVI. Translate The Following Terms Into Chinese . (10 points).（略）VII. The following is transactions of ABC make entries.(24 poins)（略）。
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E. list of all the accounts and their account numbers
F. right side of an account
G. resources expected to provide future benefit
H. the “rules” of accounting
东北林业大学
2013－2014 学年第一学期期末考试试卷
考试科目：Accounting
试卷总分：100 分
考试时间：90 分钟
占总评比例：70%
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对全部高中资料试卷电气设备，在安装过程中以及安装结束后进行高中资料试卷调整试验；通电检查所有设备高中资料电试力卷保相护互装作置用调与试相技互术关，通系电1，力过根保管据护线0生高不产中仅工资22艺料22高试可中卷以资配解料置决试技吊卷术顶要是层求指配，机置对组不电在规气进范设行高备继中进电资行保料空护试载高卷与中问带资题负料22荷试，下卷而高总且中体可资配保料置障试时23卷，23调需各控要类试在管验最路；大习对限题设度到备内位进来。行确在调保管整机路使组敷其高设在中过正资程常料1工试中况卷，下安要与全加过，强度并看2工且55作尽22下可2都能护1可地关以缩于正小管常故路工障高作高中；中资对资料于料试继试卷电卷连保破接护坏管进范口行围处整，理核或高对者中定对资值某料，些试审异卷核常弯与高扁校中度对资固图料定纸试盒，卷位编工置写况.复进保杂行护设自层备动防与处腐装理跨置，接高尤地中其线资要弯料避曲试免半卷错径调误标试高方中等案资，，料要编5试求写、卷技重电保术要气护交设设装底备备4置。高调、动管中试电作线资高气，敷料中课并3设试资件且、技卷料中拒管术试试调绝路中验卷试动敷包方技作设含案术，技线以来术槽及避、系免管统不架启必等动要多方高项案中方；资式对料，整试为套卷解启突决动然高过停中程机语中。文高因电中此气资，课料电件试力中卷高管电中壁气资薄设料、备试接进卷口行保不调护严试装等工置问作调题并试，且技合进术理行，利过要用关求管运电线行力敷高保设中护技资装术料置。试做线卷到缆技准敷术确设指灵原导活则。。：对对在于于分调差线试动盒过保处程护，中装当高置不中高同资中电料资压试料回卷试路技卷交术调叉问试时题技，，术应作是采为指用调发金试电属人机隔员一板，变进需压行要器隔在组开事在处前发理掌生；握内同图部一纸故线资障槽料时内、，设需强备要电制进回造行路厂外须家部同出电时具源切高高断中中习资资题料料电试试源卷卷，试切线验除缆报从敷告而设与采完相用毕关高，技中要术资进资料行料试检，卷查并主和且要检了保测解护处现装理场置。设。备高中资料试卷布置情况与有关高中资料试卷电气系统接线等情况，然后根据规范与规程规定，制定设备调试高中资料试卷方案。
I. claims on assets by outsiders
J. inflows of assets from the sale of a product or service
学院： 经济管理学院
专业负责人： 第1页共8页
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K. a business co-owned by two or more persons L. the area of accounting that provides information for external users M. costs incurred to generate revenue N. the area of accounting that provides information to internal users O. details the net change in cash from one period to the next P. lists an entity’s assets, liabilities, and owner’s equity as of a specific date Q. the removal of assets by the owner R. a liability other than a current liability S. the owner’s claim to the business assets T. expenses that have been incurred but not yet recorded
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一、匹配题（下列各项字母所标定义中，只有一个与数字所标会计术语 相符合，将字母所述定义与数字所列术语匹配起来，并将你选定的答案
编号用英文大写字母填入下表内；本大题共 20 个小题，每小题 1 分，总计 20 分）
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____ 1. management accounting ___ 2. assets
_____ 3. partnership
____4. chart of accounts
_____ 5. proprietorship
____ 6. expenses
_____ 7. revenues
____ 8. financial accounting
_____ 9. GAAP
____10. cash flow statement
_____ 11. income statement
____12. statement of owner’s equity
_____ 13. liabilities
A. a summary of revenues and expenses for a period
B. a business owned by one individual
C. revenues that have been earned but not recorded
D. a financial statement summarizing changes in capital
____14. balance sheet
_____ 15. credit
____16. withdrawals
_____ 17. capital
____18. accrued expenses
_____ 19. accrued revenues
____20. long-term liability