考研会计专业英语试题

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会计英语考试题及答案

会计英语考试题及答案一、选择题（每题2分，共20分）1. What is the term for the process of recording financial transactions in a company's books?A. AuditingB. BudgetingC. AccountingD. Forecasting答案：C2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report答案：D3. The concept of "matching" is primarily associated with which accounting principle?A. Accrual AccountingB. Cash AccountingC. Historical CostD. Materiality答案：A4. What does the term "double-entry bookkeeping" refer to?A. Recording transactions twiceB. Keeping two sets of booksC. Balancing debits and creditsD. Recording transactions in two different accounts答案：C5. The process of verifying the accuracy of a company's financial records is known as:A. ReconciliationB. CompilationC. ReviewD. Appraisal答案：A6. What is the purpose of depreciation in accounting?A. To increase the value of an assetB. To allocate the cost of a tangible asset over its useful lifeC. To sell an assetD. To recognize an asset's gain答案：B7. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Liabilities + Equity = AssetsD. All of the above答案：D8. Which of the following is an example of a current liability?A. Long-term debtB. Accounts payableC. Common stockD. Property, plant, and equipment答案：B9. What is the term used for the difference between the cost and the net selling price of inventory?A. Gross profitB. Net profitC. Cost of goods soldD. Inventory valuation答案：C10. The primary goal of financial statement analysis is to:A. Prepare tax returnsB. Evaluate a company's financial performance and positionC. Determine the market value of a companyD. Audit a company's financial records答案：B二、填空题（每空1分，共10分）1. The __________ is a summary of a company's financial performance over a specific period of time.答案：Income Statement2. The __________ is a statement that shows the changes in a company's financial position from one accounting period to the next.答案：Cash Flow Statement3. The __________ is the process of allocating the cost of an asset over its useful life.答案：Depreciation4. In accounting, the __________ principle states that revenue and expenses should be recognized in the period in which they are earned or incurred.答案：Matching5. __________ is the process of adjusting account balances to reflect the actual financial position of a company at the end of an accounting period.答案：Closing the Books6. The __________ is the difference between the total assets and total liabilities of a company.答案：Net Worth7. __________ is the process of comparing a company's financial statements with those of another company in the same industry to evaluate its performance.答案：Comparative Analysis8. The __________ is the estimated useful life of a tangible asset.答案：Useful Life9. __________ is the process of estimating the value of a company's assets at the time of a transaction.答案：Valuation10. The __________ is a method of accounting where revenues and expenses are recognized when cash is received or paid.答案：Cash Accounting三、简答题（每题5分，共20分）1. Explain the purpose of an audit in the context offinancial reporting.答案：An audit serves to provide an independent assessment of a company's financial statements, ensuring their accuracy, reliability, and compliance with accounting standards. It increases the credibility of financial reports and helps stakeholders make informed decisions.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 a company owns, liabilities represent what a company owes, and equity is the residual interest in the assets after deducting liabilities.3. Describe the difference between revenue recognition and realization in accounting.答案：Revenue recognition is the process of recording revenue in the accounting period when it is earned, regardless of when payment is received. Realization, on the other hand, refers to the point at which revenue is considered。

会计专硕英语题库及答案

会计专硕英语题库及答案一、选择题1. The term "double-entry bookkeeping" refers to the practice of recording every financial transaction in two accounts.A. TrueB. FalseAnswer: A. True2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget ReportAnswer: D. Budget Report3. The process of adjusting the accounts at the end of an accounting period to show the correct financial position of a company is known as:A. Closing the booksB. Adjusting entriesC. AuditingD. ForecastingAnswer: B. Adjusting entries二、填空题4. The __________ is a statement that summarizes the financial performance of a company over a specific period of time.Answer: Income Statement5. The __________ is a statement that presents the financial position of a company at a specific point in time.Answer: Balance Sheet6. The __________ is the process of systematically reviewing and evaluating the financial records of a business.Answer: Auditing三、简答题7. What is the purpose of depreciation in accounting?Answer: The purpose of depreciation in accounting is to allocate the cost of a tangible asset over its useful life. It reflects the consumption of the asset's economic benefits over time and is used to match the expense with the revenue generated by the asset during its useful life.8. Explain the difference between a debit and a credit in double-entry bookkeeping.Answer: In double-entry bookkeeping, a debit is an entry that increases the value of an asset or expense account, ordecreases the value of a liability, equity, or revenue account. Conversely, a credit is an entry that increases the value of a liability, equity, or revenue account, or decreases the value of an asset or expense account. Every transaction has at least two entries, one debit and one credit, to maintain the fundamental accounting equation.四、案例分析题9. Assume you are an accountant for a company that has just purchased a piece of machinery for $100,000. The machinery is expected to have a useful life of 10 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: The annual depreciation expense using thestraight-line method is calculated by dividing the cost of the asset by its useful life. In this case, the annual depreciation expense would be $100,000 / 10 years = $10,000 per year.五、论述题10. Discuss the importance of internal controls in preventing fraud within an organization.Answer: Internal controls are crucial in preventing fraud as they provide a system of checks and balances within an organization. They ensure that transactions are authorized, recorded accurately, and processed in a timely manner. Internal controls also help to safeguard assets, promoteoperational efficiency, and ensure compliance with regulations. By establishing strong internal controls, an organization can deter potential fraudsters, detect fraud when it occurs, and correct any errors or irregularities promptly.以上是会计专硕英语题库及答案的示例内容，实际题库可能会包含更多的题目和不同的题型。

2020年mpacc英语试题及答案

2020年mpacc英语试题及答案一、阅读理解（共20分，每题4分）1. According to the passage, what is the main idea of the article?A. The importance of environmental protection.B. The impact of technology on daily life.C. The benefits of a healthy lifestyle.D. The challenges faced by modern society.答案：B2. What does the author suggest is the best way to reduce pollution?A. By using public transportation.B. By reducing the use of plastic bags.C. By planting more trees.D. By recycling waste materials.答案：A3. In the context of the passage, what does the term "sustainability" refer to?A. The ability to maintain economic growth without depleting resources.B. The process of adapting to changing environmental conditions.C. The practice of using renewable energy sources.D. The concept of living in harmony with nature.答案：A4. What is the author's view on the relationship between technology and society?A. Technology has a negative impact on society.B. Technology should be used responsibly.C. Society is becoming too reliant on technology.D. Technology is the key to solving societal problems.答案：B5. What conclusion does the author draw about the future of technology?A. It will lead to a more sustainable world.B. It will create new ethical dilemmas.C. It will replace human labor completely.D. It will exacerbate existing social inequalities.答案：A二、完形填空（共15分，每题1.5分）In recent years, there has been a growing awareness of the importance of environmental protection. Many people have started to take action to reduce pollution and 6. protect our planet. One of the most effective ways to do this is by using public transportation instead of private cars. This can significantly 7. the amount of carbon dioxide released into the atmosphere.The concept of "sustainability" has become increasingly popular. It refers to the ability to 8. economic growthwithout depleting the Earth's resources. This can be achieved through various means, such as using renewable energy sources, recycling waste materials, and 9. more energy-efficient technologies.However, the rapid advancement of technology also brings with it new challenges. Some people argue that society is becoming too reliant on technology, which could lead to a loss of 10. skills and a decrease in face-to-face interaction. Others worry about the ethical implications of certain technologies, such as artificial intelligence and genetic engineering.Despite these concerns, the author believes that technology, when used responsibly, can play a crucial role in addressing many of the world's problems. For example, it can help us develop more sustainable ways of living and working, and 11. new opportunities for economic growth and social development.In conclusion, while technology has the potential to bring about both positive and negative changes, it is ultimately up to us to decide how to use it. By making informed choices and 12. the potential risks, we can ensure that technology serves as a force for good in the world.6. A. actively B. passively C. cautiously D.reluctantly答案：A7. A. increase B. decrease C. stabilize D. fluctuate 答案：B8. A. maintain B. accelerate C. inhibit D. jeopardize 答案：A9. A. developing B. discarding C. boycotting D. adopting答案：A10. A. manual B. cognitive C. social D. technical答案：A11. A. eliminate B. create C. duplicate D. hinder答案：B12. A. assessing B. ignoring C. exaggerating D. minimizing答案：A三、翻译（共15分，每题5分）将以下句子从中文翻译成英文：1. 随着科技的发展，我们的生活变得越来越便捷。

会计专业英语试卷（推荐5篇）

II.选择 20分
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。

会计学专业会计英语试题

一、words and phrases1.残值 scrip value2.分期付款 installment3.concern 企业4.reversing entry 转回分录5.找零 change6.报销 turn over7.past due 过期8.inflation 通货膨胀9.on account 赊账10.miscellaneous expense 其他费用11.charge 收费12.汇票 draft13.权益 equity14.accrual basis 应计制15.retained earnings 留存收益16.trad-in 易新,以旧换新17.in transit 在途18.collection 托收款项19.资产 asset20.proceeds 现值21.报销 turn over22.dishonor 拒付23.utility expenses 水电费24.outlay 花费25.IOU 欠条26.Going-concern concept 持续经营27.运费 freight二、Multiple-choice question1.Which of the following does not describe accounting ( C )A. Language of businessB. Useful ofr decision makingC. Is an end rathe than a means to an end.ed by business, government, nonprofit organizations, and individuals.2.An objective of financial reporting is to ( B )A. Assess the adequacy of internal control.B.Provide information useful for investor decisions.C.Evaluate management results compared with standards.D.Provide information on compliance withestablished procedures.3.Which of the following statements is(are) correct ( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.A company may use different depreciation methods in its financial statements and its income tax return.C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method.4. Which of the following is(are) correct about a company’s balance sheet ( B )A.It displays sources and uses of cash for the period.B.It is an expansion of the basic accounting equationC.It is not sometimes referred to as a statement of financial position.D.It is unnecessary if both an income statement and statement of cash flows are availabe.5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )rmation used to determine which products to poducermation about economic resources, claims to those resources, and changes in both resources and claims.rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.rmation that is useful in making ivestment and credit decisions.6.Each of the following measures strengthens internal control over cash receipts except. ( C )A.The use of a petty cash fund.B.Preparation of a daily listing of all checks received through the mail.C.The use of cash registers.D.The deposit of cash receipts in the bank on a daily basis.7.The primary purpose for using an inventory flow assumption is to. ( A )A.Offset against revenue an appropriate cost of goods sold.B.Parallel the physical flow of units of merchandise.C.Minimize income taxes.D.Maximize the reported amount of net income.8.In general terms, financial assets appear in the balance sheet at. ( B )A.Current valueB.Face valueC.CostD.Estimated future sales value.9.If the going-concem assumption is no longer valid for a company except. ( C )nd held as an ivestment would be valued at its liquidation value.B.All prepaid assets would be completely written off immediately.C.Total contributed capital and retained earnings would remain unchanged.D.The allowance for uncollectible accounts would be eliminated.10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses ( C )A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recordedby credits. C.The effects of revenue and expenses on owners’ equity.D.The realization principle and the matching principle.11.Which of the following statements is(are) correct ( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.C.A company may use same depreciation methods in its finacial statements and its income tax return.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.12.A set of financial statements ( B ) except.A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization.C.Includes notes disclosing information necessary for the proper interpretation of the statements.D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.13.The primary purpose for using an inventory flow assumption is to. ( B )A.Parallel the physical flow of units of merchandise.B.Offset against revenue an appropriate cost of goods soldC.Minimize income taxes.D.Maximize the reported amount of net income.14.Indicate all correct answers. In the accounting cycle. ( D )A.Transactions are posted before they are journalized.B.A trial balance is prepared after journal entries haven’t been posted.C.The Retained Earnings account is not shown as an up-to-date figure in the trial balance.D.Joumal entries are posted to appropriate ledger accounts.15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )A.Extemal users have the ability to prescribe information they want.rmation is always based on exact measures.C.Financial reporting is usually based on industries or the economy as a whole.D.Financial accounting does not directly measure the value of a business enterprise.16.Indicate all correct answers. Dividends except ( A )A.Decrease owners’equity.B.Decrease net incomeC.Are recorded by debiting the Cash accountD.Are a business expense17.Which of the following practices contributes to efficient cash management ( C )A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.D.Pay each bill as soon as the invoice arrives.18.Which of the following would you expect to find in a correctly prepared income statement ( A )A.Revenues earned during the period.B.Cash balance at the end of the period.C.Contributions by the owner during the period.D.Expenses incurred during the next period to earn revenues.19.Which of the following are important factors in ensuring the integrity of accounting information ( D )A.Institutional factors, such as standards for preparing information.B.Professional organizations, such as the American Institute of CPAs. Cpetence’judgment’ and ethical behavior of individual accountants’ D.All of the above.三、Practices11.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C )A.$210,000B.$250,000C.$225.000D.$200,0002. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )A.$220,000B.$250,000C.$224.000D.$200,0003. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receivingin exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A )A.$9,000B.$18,000C.$27.000D.$36,000Question: What is the reconciled balance ( B )A.$4,187B.$4,085C.$4,090D.$4,000Required: Choose the reconciled balance. ( D )A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculate the cost of goods available for sale(C)A.$475,000B.$474,000C.$470,000D.$473,000Required: Calculate the cost of goods sold ( D )A.$225,000B.$254,000C.$250,000D.$253,0008.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A ) A.Dr. Bad Debt Accts. $1,500 B.Dr. Bad Debt Accts. $500Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500C. Dr. Bad Debt Accts. $1,000D. Dr. Bad Debt Accts. $1,500Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,5009.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure for retainedearnings.)(4%)REQUIRED:Find Retained earnings at August 1 2005(D)A.$420,000B.$44,000C.$40,000D.$48,000Practices2Sue began a public accounting practice and completed these transactions during first month of the current year.Required: Choose the entries to record the following transactons.1.Invested $50,000 cash in a public accounting practice begun this day. ( A )A.Dr. Cash $50,000B.Dr. Capital Stock $50,000Cr. Capital Stock $50,000 Cr. Cash $50,0002.Paid cash for three monts’ office rent in advance $900( B )A.Dr. Rent Exp. $900B.Dr. Prepaid Rent $900Cr. Cash $900 Cr. Cash $9003.Paid the premium on two insurance policies, $300. ( )A.Dr. Prepaid Insurance $300B.Dr. Insurance Exp $300Cr. Cash $300 Cr. Cash $3004pleted accounting work for Sun Bank on credit $1000. ( A )A.Dr. Accts Rec $1000B.Dr. Cash $1000Cr.Accounting Revenue $1000 Cr.Accounting Revenue $10005.Paid the monthly utility bills of the accounting office $300 ( A )A.Dr Utility Exp $300B.Dr office Exp $300Cr. Cash $300 Cr. Cash $300Linda began a public accounting practice and completed these transactons during first month of the current year.Required: Choose the entries to record the following transactons.6.Invested $20,000 cash in a public accounting practice begun this day. ( A )A.Dr Cash $20,00B.Dr Capital Stock $20,000Cr. Capital Stock $20,000 Cr. Cash $20,007.Paid cash for three months’ office rent in advance $1200.( B )A.Dr. Rent Exp $1200B.Dr. Prepaid Rent $1200Cr. Cash $1200 Cr. Cash $12008.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )Office Supplies $100 Office Supplies $100Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,1009pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B ) A.Dr. Accts Rec $2000 B.Dr. Cash $2000Cr.Accounting Revenue $2000 Cr.Accounting Revenue $200010.Purchase additional office equipment on credit $2500.( A )Cr.Accts Pay $2500 Cr.Accts Rec $2500四、Translation:1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.1.The mechanics of double-entry accounting.( B )A.会计两次记账(de)制度B.复式记账机制C.会计(de)重复记账体制2.the debit and credit amounts are equal. ( A )A.借方金额与贷方金额是相等(de)B.借出金额与贷款金额是相等(de)C.借入金额与贷款金额是相等(de)Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )A.可惜有许多企业失败,但公司仍有较高(de)持续经营比率.B.尽管有许多企业倒闭,但公司仍有较高(de)持续经营比率.C.大中型商业(de)主要会计工作办公被叫做统制账.4.fulfill their objectives and commitments. ( C )A.他们充满客观困难与承诺责任.B.完成他们(de)目(de)与提交审议.C.实现与履行他们(de)目标及义务.The accountants in a privat business, large or small, must record transactions and prepare periodic financial statements from accounting recrds. 1)The chidf accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. As a part of the top management team, the controller 2)is charged with the task of running the business, setting its objecives, and seeing that these objecives are met.5.The chief accounting officer in a medium-sized or large business is usually called the controller ( B )A.中等或大(de)商业(de)主要会计官员通常被称为控制者.B.大中型企业(de)主要会计官员通常被称为主计长.C. 大中型企业(de)主要会计工作办公被叫做统制账.6.is charged with the task of running the business, setting its objectives, and seeing that these objectives are met. ( A)A.负责企业经营运作工作,设定经营目标,并了解目标(de)实现.B.收取商业企业滚动运作费,设定其客观条件,并观察这些条件(de)满足.C.承担企业经营运作工作,设定经营目标,并了解目标(de)实现.Accounting practice needs certain guidelines to action. Accounting theory 1)provides the rationale or justification for accounting practice. The structure of accounting theory rests on foundation of basic concepts and assumptions that are ver broadm few in number, and derived from accounting practice. The principles of accounting are unlike the principles of the natural sciences and mathematics, because they cannot be derived from or proved by the laws of nature. 2)Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability.7.provides the rationale or justification for accounting practice. ( B )A.提供合理公正(de)会计实践B.为会计实务提供理性(de)判断标准C.为实践提供有理公正(de)会计理论8.Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority,and acceptability. ( C )A.会计原则不能发现理论,它们创造、发展理论并将之立法.B. 会计原则不能发现理论,它们创造、发展了理论并立法通过.C. 会计原则不能发现,它们是被创造、发展后通过立法来确定.。

会计专业英文笔试题及答案

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会计学英语试题及答案

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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。

会计英语考试题目及答案

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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。

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会计考研英语复试题目及答案一、选择题1. Which of the following is NOT a fundamental accounting principle?A. Going ConcernB. ConsistencyB. Historical CostD. Fair Value答案： D. Fair Value2. What is the purpose of accrual accounting?A. To match revenues and expenses in the period in which they are earned or incurred.B. To record transactions only when cash is received or paid.C. To simplify the accounting process.D. To provide information only for internal management use.答案： A. To match revenues and expenses in the period in which they are earned or incurred.二、简答题1. Explain the difference between "LIFO" and "FIFO" in inventory valuation.答案：LIFO (Last In, First Out) and FIFO (First In, First Out) are two methods of valuing inventory. LIFO assumes that the most recently acquired items are sold first, which can result in higher cost of goods sold and lower ending inventory valuation, especially in times of rising prices. FIFO, on the other hand, assumes that the oldest items in inventory are sold first, which can result in lower cost of goods sold and higher ending inventory valuation.2. What are the main components of a balance sheet?答案：A balance sheet consists of three main components: Assets, Liabilities, and Equity. Assets are what a company owns and can be used to generate future economic benefits. Liabilities are what a company owes to others. Equity represents the residual interest in the assets of the company after deducting liabilities, which is the ownership stake of the shareholders.三、论述题1. Discuss the importance of ethical behavior in the field of accounting.答案：Ethical behavior in accounting is crucial for maintaining the integrity and trustworthiness of financial reporting. It ensures that financial statements are accurate, transparent, and free from bias or manipulation. Ethical conduct helpsprevent fraud and errors, protects the interests of stakeholders, and upholds the reputation of the accounting profession. Moreover, it is essential for compliance with laws, regulations, and professional standards.四、案例分析题1. A company has reported a profit of $1 million for the year. However, it has been discovered that the company has not recorded $200,000 of expenses that should have beenrecognized in the current period. How would this affect the financial statements?答案：Not recording the $200,000 of expenses would overstate the company's net income by the same amount. The balance sheet would also be affected, as the retained earnings would be overstated by $200,000. This misstatement would violate the accrual accounting principle, which requires that expenses be recognized in the period in which they are incurred,regardless of when the cash is paid.结束语：会计专业考研复试不仅考察学生对会计基础知识的掌握，还要求学生具备分析问题和解决问题的能力。

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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.。

学历类《研究生考试》会计硕士《英语一》考试试题及答案解析

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2023年会计硕士《英语一》考试历年真题摘选附带答案

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会计英语试题及答案

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2020年mpacc英语试题及答案

2020年mpacc英语试题及答案一、阅读理解（共20分）1. According to the passage, what is the main reason for the decline in honeybee population?A. Pesticide useB. Climate changeC. Loss of habitatD. Disease outbreak答案：A2. What does the author suggest as a solution to the honeybee crisis?A. Banning all pesticidesB. Encouraging organic farmingC. Planting more flowersD. Introducing new bee species答案：C3. What is the author's attitude towards the currentsituation of honeybees?A. OptimisticB. ConcernedC. IndifferentD. Angry答案：B二、完形填空（共20分）In recent years, the number of honeybees has been 41. alarmingly. This decline has raised serious concerns among scientists and farmers alike, as bees play a crucial role in 42. the ecosystem and in agriculture. The primary reason for this decline is the 43. use of pesticides, which has led to a significant loss of habitat for bees. As a result, bees are struggling to find the 44. they need to survive. To address this issue, many experts are advocating for a reduction in pesticide use and the planting of more flowers to provide bees with the necessary resources. It is 45. that with these measures, the honeybee population can be restored to its former levels.41. A. increasing B. decreasing C. fluctuating D. stabilizing答案：B42. A. disrupting B. maintaining C. destroying D. enhancing答案：B43. A. excessive B. insufficient C. moderate D. minimal答案：A44. A. water B. food C. shelter D. space答案：B45. A. likely B. unlikely C. certain D. impossible答案：A三、翻译（共20分）请将以下句子从英文翻译成中文：1. The study found that the use of certain pesticides can have a devastating impact on honeybee populations.翻译：研究发现，某些杀虫剂的使用对蜜蜂种群有毁灭性的影响。

会计英语试题及答案

会计英语试题及答案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。

以下小编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 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? A. $8 500 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr3. Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. NoC. Not sureD. Either4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? A. Weighted Average cost B. First infirst out (FIFO) C. Last in first out (LIFO) D. 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 cheque A. (1), (3)B. (1), (2)C. (2), (3)D. (2), (4)6. Which of the following items may appear as current liabilities in a company’s balance sheet?(1) investment in subsidiary(2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3)B (1), (2) and (4)C (1), (3) and (4)D (2), (3) and (4)7. The trial balance totals of Gamma at 30 September 2010 are:Debit $992,640 Credit $1,026,480Which 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 2 B 2 and 3 C 2 and 4 D 3 and 48. Listed below are some characteristics of financial information. (1) True (2) Prudence (3) Completeness (4) Correct Which of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2),(3) and (4) only(window.cproArray = window.cproArray || []).push({ id: "u3054369" });9. 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 ofa 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 year A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only10. 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 (ignore all the tax):1) He invests $80 000 of his money in his business bank account.2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment3) A sale is made for $3 000 –the customer pays by cheque4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time6) He pays a telephone bill of $800 by cheque7) The credit customer pays the balance on his account8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received10) A cheque customer returned $400 goods to him for a refund(window.cproArray = window.cproArray || []).push({ id: "u3054371" });参考答案1、单选题1-5 CCACB 6-10 DCABA2、翻译题1）中翻英1.Dr disposal of fixed assetDepreciation Cr fixed asset2.Dr notes payableCr bank3、业务题1) Dr Cash Cr capital2) Dr finished goods Cr Cash3) Dr Cash Cr sales revenue4) Dr accounts receivable Cr sales revenue5) Dr finished goods Cr accounts receivable6) Dr administrative expense Cr Cash7) Dr Cash Cr accounts receivable8) Dr Cash Cr finished goods9) Dr Cash Cr financial expense10) Dr sales revenue Cr Cash。

会计考研英语复试题目及答案

会计考研英语复试题目及答案一、阅读理解（共20分，每题4分）阅读下面的文章，回答下列问题。

Accounting is the language of business, providing financial information for decision-making. It is a field that requires a strong analytical mind and attention to detail. Accountants are responsible for recording, summarizing, and interpreting financial data. They play a crucial role in ensuring the accuracy of financial records and compliance with laws and regulations.1. What is the main purpose of accounting?A) To predict future financial trendsB) To provide financial information for decision-makingC) To provide legal advice on financial mattersD) To manage the day-to-day operations of a business2. What is required for a person working in the field of accounting?A) A strong creative mindB) A strong analytical mindC) A strong memoryD) A strong physical condition3. What is the primary responsibility of an accountant?A) To create financial forecastsB) To record, summarize, and interpret financial dataC) To manage the company's budgetD) To train new employees on financial software4. Why are accountants considered crucial in a business setting?A) Because they ensure the accuracy of financial recordsB) Because they handle all public relationsC) Because they are responsible for marketing strategiesD) Because they manage the company's inventory二、完形填空（共20分，每题4分）The role of an accountant is to ensure the financial health of a company. They must be meticulous in their work, as a small error can lead to significant financial problems. Accountants are also responsible for preparing financial statements that are used by investors and management to make informed decisions. The accuracy of these statements is vital for the company's reputation.5. What is the role of an accountant in a company?A) To ensure the financial health of the companyB) To provide IT supportC) To manage the company's public imageD) To handle the company's legal issues6. What quality is essential for an accountant to have?A) MeticulousnessB) CreativityC) CharismaD) Athletic ability7. What is the purpose of financial statements?A) To provide a record of daily transactionsB) To be used by investors and management for decision-makingC) To serve as a historical record of the companyD) To be used as a marketing tool8. Why is the accuracy of financial statements important?A) It affects the company's reputationB) It is required by lawC) It helps in predicting market trendsD) It is necessary for tax purposes only三、翻译（共20分，每题10分）9. 将下列英文句子翻译成中文："Accountants must adhere to a strict code of ethics to maintain the trust of the public and their clients."10. 将下列中文句子翻译成英文：“会计人员必须遵守严格的职业道德规范，以维护公众和客户的信任。

考研会计专业英语试题

考研会计专业英语试题考研会计专业英语试题1.Give a brief explanation for the following terms(10%）(1)Journal entry(2)Going concern(3)Matching principle(4)Working capital(5)Revenue expenditure2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%）(1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries.(2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements.(3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges.3.Translate the following Chinese statements into English(18%）(1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。