中国地质大学(北京)《会计专业英语》期末考试拓展学习(一)68

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《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。

地大《会计专业英语》在线作业一-0009.B2902E01-6847-47DC-AAA1-B2768E487E52(总7页)

地大《会计专业英语》在线作业一-0009
下列英汉互译是否正确“Stock Exchange(SE)”-----“期货交易所”
A:错误
B:正确
答案：A
下列英汉互译是否正确“公认会计原则及其相关机构”-----“ Generally Accepted Accounting Principle and Organization Concerned with GAAP ”A:错误
B:正确
答案：B
下列英汉互译是否正确 “government bill ”-----“ 政府债券”
A:错误
B:正确
答案：B
“Dividend yield rate ”应译为“股利支付率”
A:错误
B:正确
答案：B
下列英汉互译是否正确“无形资产”-----“ intangible assets ”
A:错误
B:正确
答案：B
下列英汉互译是否正确“common-size income statement ”-----“ 共同比利润表”
A:错误
B:正确
答案：B
下列英汉互译是否正确“Investments ”-----“ 投资”
A:错误
B:正确
答案：B
下列英汉互译是否正确 “分部业绩 ”-----
"segments’ performance”. 。

中国地质大学《会计专业英语》在线作业一-00073

地大《会计专业英语》在线作业一-0007下列英汉互译是否正确“管理费用”-----“ financial overhead ”A:错误B:正确答案：A下列英汉互译是否正确 "财务报告"-----" financial report "A:错误B:正确答案：B“Leverage”应译为“杠杆”A:错误B:正确答案：B“Working capital”应译为“营运资本”A:错误B:正确答案：B下列英汉互译是否正确“无形资产”-----“ intangible assets ”A:错误B:正确答案：B下列英汉互译是否正确“Recording the information collectedin a systematic manner. ”-----“ 以松散的方式记录收集到的信息”A:错误B:正确答案：A下列英汉互译是否正确“cost of sales/cost of goods sold ”-----“ 销售成本”A:错误B:正确答案：B下列英汉互译是否正确 “分部业绩”-----"segments’ performance”. A:错误B:正确答案：B“Times interest earned”应译为“利息保障倍数”A:错误B:正确答案：B下列英汉互译是否正确“余额”-----“ balance ”A:错误。

大学英语(1)-模拟题答案 2022年地质大学考试

《大学英语(1)》模拟题一.单选题1. — ______ is the man near the window? — Oh, he is Tom.A. WhatB. WhoC. How[参考的参考的答案为为]:B2. —I don’t get up late on Sundays.— _____ do I.A. NeitherB. EitherC. So[参考的参考的答案为为]:A3. — I have got a pain in my chest. — You _____ see the doctor.A. shouldB. needC. have[参考的参考的答案为为]:A4. —I haven’t got a car.— Neither --------I.A. haveB. doC. am[参考的参考的答案为为]:A5. — I like documentaries on TV. — _____.A. So am IB. So do IC. So have I[参考的参考的答案为为]:B6. — I prefer watching TV. — So --------I.A. haveB. amC. do[参考的参考的答案为为]:C7. — Should I take some medicine?—No, you don’t _____ to take any medicineA. shouldB. mustC. need[参考的参考的答案为为]:C8. —What’s the weather like in this area?— _________________.A. That’s all rightB. It’s rainyC. Yes, it’s fine2[参考的参考的答案为为]:B9. _____ a coffee machine in the room?A. Are thereB. Is thereC. Have there[参考的参考的答案为为]:B10. _____ Chris worried about the presentation last week?A. IsB. WasC. Were[参考的参考的答案为为]:B11. _____ of these two books do you prefer?A. WhichB. WhatC. How[参考的参考的答案为为]:A12. _____ people are my friends. _____ people are my husband’s friends.A. These, ThoseB. This, ThatC. Here, There[参考的参考的答案为为]:A13. _____ wine do you need for the party?A. How muchB. How littleC. How many[参考的参考的答案为为]:A14. ______ is certain is ______ the mystery of Stonehenge has never been fully explained.A. It, thatB. What, whatC.It, whatD.What, that[参考的参考的答案为为]:D15. --_______ will you leave for Hawaii?--In around two weeks. I am waiting for my passport.A. How soonB. How oftenC. How longD. When[参考的参考的答案为为]:A16.— _________________.—That’s a good idea.A. When can you write the invitationsB.What do you think of the invitationsC.Why don’t we write th e invitations now[参考的参考的答案为为]:C17.— _________________?—I’ve got a bad cough.A. What’s the matter with youB. What is it likeC. How was your day yesterday[参考的参考的答案为为]:A18. _______people are coming for the party?A.How oftenB.How muchC.How many[参考的参考的答案为为]:C19. —______was the meeting like?— It was very exciting.A.HowB.WhatC. Which[参考的参考的答案为为]:B20. A: I saw Tom just now at the café. B:It _______be him. He went to U.S.A. yesterday.A.mustn'tB.can'tC.shouldn't[参考的参考的答案为为]:B21. After ______quick dinner, Stephanie likes to play ________ guitar for a while in the garden.A. a; aB. a; theC.the; aD.不填;the[参考的参考的答案为为]:B22. Carlos _____ serve the drinks and take the orders.A. hasB. has toC. have to[参考的参考的答案为为]:B23. David is _____ only accountant in my son’s company.A. aB. anC.the[参考的参考的答案为为]:C24. Does David ______?A. like flyingB. likes flyingC. likes to fly[参考的参考的答案为为]:A25.— Excuse me, where is the nearest bank, please?— _________________.A. It’s not sureB. That’s all rightC. It’s next to the newsagent[参考的参考的答案为为]:C26. He can _______ good English.A. speakB. talkC. say[参考的参考的答案为为]:A27. He -----in New York City. His parents-----in Dallas.A. live, livesB. lives, liveC. live, live[参考的参考的答案为为]:B28. He is a good student. He------early.A. come alwaysB. always comesC. always come[参考的参考的答案为为]:B29. He works in _____ Finance Department (财务处) of _____ large company.B. a, theC. a, a[参考的参考的答案为为]:A30.— How about seeing a film this evening?— Yes, _____________.A. that’s a good ideaB. pleaseC. that’s right[参考的参考的答案为为]:A31. How do I _______ the gym?A.get toB. arriveC. go[参考的参考的答案为为]:A32. How many _______ can you see on the table ?A. cups of milkB. cup of milkC. a cup of milk[参考的参考的答案为为]:A33. I _____ buy any wine.A. need notB. don’t needC. don’t need to[参考的参考的答案为为]:C34. I have two brothers. One is a driver, ______ is a policeman.A. oneB. otherC. the other[参考的参考的答案为为]:C35. I think there will ______ 50 people at tomorrow’s party.A. beB. beingC. are[参考的参考的答案为为]:A36. I won’t go there. It’s late now. __________, it is raining so har d.A. That’sB. What’s moreD.So[参考的参考的答案为为]:B37. I’d like to _______ you to a party this Saturday.A. sendB. inviteC. leave[参考的参考的答案为为]:B38. I’ll give ______.A. the man the bookB. the book the manC. the book for the man[参考的参考的答案为为]:A39. I’m _________ a list of things to buy.A. doingB. makingC. having[参考的参考的答案为为]:B40. I’m sorry she’s not in. Would you like to () a message?A. keepB. restC. leave[参考的参考的答案为为]:C41. It is eight o’ clock. The boy ---------his homework.A. doB. doesC. is doing[参考的参考的答案为为]:C42. It often _____ in winter in the north of China.A. snowB. snowsC. is snowing[参考的参考的答案为为]:B43. Jack _____ late because he is a good student.A. never comeB. never comeses never44. London is _____capital of Britain, and it is _____ great city, too.A. a, theB. the, aC. a, a[参考的参考的答案为为]:B45. Mark is responsible _____ the international market.A. inB. forC. of[参考的参考的答案为为]:B46. Mary is making ______a beautiful dress.A. myselfB. himselfC. herself[参考的参考的答案为为]:C47. Mr Manning _____ in Paris today and tomorrow.A. workB. is workingC. worked[参考的参考的答案为为]:B48. My aunt _____ for her friends at home.A. enjoys cookingB. enjoys to cookC. enjoy cooking[参考的参考的答案为为]:A49. Professor Zhang gave all the textbooks to all the pupils, except __ _ who had already taken them.A. theseB. onesC. the onesD. the others[参考的参考的答案为为]:C50. Sally’s parents ______ come and stay with her soon.A. are goingB. is going toC. are going to51. The Business Banking Department is on _____ third floor.A. /B. anC. the[参考的参考的答案为为]:C52. The driver was about to drive to cross the street _________ the red light turned on.A. asB. whenC. beforeD. while[参考的参考的答案为为]:B53. The shop-----at six every day.A. is closingB. closesC. closed[参考的参考的答案为为]:B54. This is his book. Could you give it _____ him?A. toB. withC. for[参考的参考的答案为为]:A55. What _____ “nr” mean?A. isB. doC. does[参考的参考的答案为为]:C56. ------What about going out for a walk after supper?-------______. Walking after meals is good for health.A. I couldn’t agree more.B. I’m afr aid not.C. I believe not.D. I don’t think so[参考的参考的答案为为]:A57.— What does your English teacher look like?— _________________.A. She likes singingB. She’s tall and has long, wavy hairC. She looks sad[参考的参考的答案为为]:B58. Who is that man over there? Do you know ______ name?A. heB. he’sC. his[参考的参考的答案为为]:C59. You can paint the walls and _____ posters. You can do what you want.A. put upB. put downC. put on[参考的参考的答案为为]:A60. You have more apples than _____ do. But _____ are better than yours.A. us, weB. we, oursC. ours, us[参考的参考的答案为为]:B61.A: Whose dog is it? B: _______our dog. _______name is Rex.A.It's…It'sB.Its… ItsC.It's… Its[参考的参考的答案为为]:C62.A:Where do _______live?B:_______home is in London.A.they, TheyB.their, TheyC.they, Their[参考的参考的答案为为]:A63.He is a good student. He _______ hard.A.workB.worksC.does works[参考的参考的答案为为]:B64._______ a coffee machine in the room?A.Are thereB.Is thereC.Have there[参考的参考的答案为为]:B65._______ name is Jane. _______ is from the USA.A.Her, SheB.She's, SheC.Her, Her[参考的参考的答案为为]:A66._______ people are my friends. _______ people are my husband’s friends.A.These, ThoseB.This, ThatC.Here, There[参考的参考的答案为为]:A67._______would you like, tea or coffee?A.HowB.WhyC.What[参考的参考的答案为为]:C68.A _______ was the meeting like? B: It was very exciting.A.HowB.WhatC.Why[参考的参考的答案为为]:A69.A. Oh, dear. I've got a temperature. B. You _______have some aspirins to reduce it.A.haveB.needC.should[参考的参考的答案为为]:C70.A: _______ will the meal take? B:It'll take two hours, I think.A.How longB.How manyC.How much[参考的参考的答案为为]:A71.A: _______? B: Yes, I'd like to. Thanks.A.Would you like somethingB.Would you like to come to the shop one dayC.Would you like coming to the shop one day[参考的参考的答案为为]:B72.A: _______? B:Yes, I do. My mother and father live in Oxford.A.Do you have any familyB.Where are your father and motherC.Have you any family[参考的参考的答案为为]:A73.A: _______is David from? B:I think he's an American. But I'm not sure.A.WhereB.WhatC.How[参考的参考的答案为为]:A74.A: _______is the nearest chemist's? B: On the corner.A.WhatB.WhereC.How[参考的参考的答案为为]:B75.A: _______time do you have lunch? B:I usually have lunch at 12.A.WhereB.WhatC.When[参考的参考的答案为为]:B76.A: I have a light breakfast early in the morning. B:_______.A.So have IB.Me tooC.So am I[参考的参考的答案为为]:B77.A: I haven't got a car. B: _______.A.Neither have IB.Neither do IC.Neither am I[参考的参考的答案为为]:A78.A: I'm going to clean the house. B: _______do the shopping.A.I like toB.I wouldC.I'll[参考的参考的答案为为]:C79.A: Should I take some medicine? B: No, you don't _______to take any medicine.A.shouldB.mustC.need[参考的参考的答案为为]:C80.A: Would you like to come to _______shop one day? B: Yes, I'd love to. Thank you.A.myselfB.meC.my[参考的参考的答案为为]:C81.A:_______ you like a drink? Wine? Beer? B:A beer, please.A.CouldB.WouldC.Do[参考的参考的答案为为]:B82.A:_______, David? B:An orange juice.A.What do you likeB.What would you likeC.Would you like an orange juice[参考的参考的答案为为]:B83.A:_______.B:Hi. My name's Rose. Are you from London?A.Hello, I'm Paul. What's your name?B.Hello, who are you? What's your name?C.Where are you from?[参考的参考的答案为为]:A84.A:_______.B:She works in the Oxford University.A.What does your mother do?B.What do your parents do?C.What are your parents doing at the moment?[参考的参考的答案为为]:A85.A:_______? B:My father is a manager. My mother is a nurse.A.Where are your parentsB.What do your parents doC.What are your parents doing right now[参考的参考的答案为为]:B86.A:_______like to have a coffee? B:Yes, please.A.Are youB.Would youC.Can you[参考的参考的答案为为]:B87.A:Are there two men in the room? B:_________.A.No, there are oneB.No, there's only oneC.Yes, there is one[参考的参考的答案为为]:B88.A:Could you ring them up please? I'm sometimes quite nervous on the phone. B:_______.A.Are you? I am fineB.Yes, why don't you call them?C.Yes, of course. I will phone them for you.[参考的参考的答案为为]:C89.A:He has got two sisters. B:_______.A.So have IB.So am IC.So do I[参考的参考的答案为为]:A90.A:Hello, Linda, how are you? B:_______.A.Very good. Are you good?B.Very well, thank you. And you?C.Hello, Rose, how do you do?[参考的参考的答案为为]:B二.翻译题1. 2008年5月12日约下午两点半，距离成都159公里的汶川发生了一次强烈地震.(strike) [参考的参考的答案为为]:At about 2:30 pm on May 12, 2008, a strong earthquake struck Wenchuan, which is 159 kilometers away from Chengdu.2. He is good at web-design, much better than her.[参考的参考的答案为为]:他比她更擅长网页设计.3. He’s currently working on TV advertisements.[参考的参考的答案为为]:他目前在电视广告也工作.4. I am looking for a flat on the ground floor.[参考的参考的答案为为]:我们想找一个套一楼的公寓.5. She doesn’t like borrowing things from others.[参考的参考的答案为为]:她不喜欢向别人借东西.6. You can--- eat and drink in the office, but you can’t smoke here.[参考的参考的答案为为]:你可以在办公室吃东西和喝东西，但是你不能在这抽烟.7. 百分之六十的旅客宁愿住在窗朝南的房间.(用定语从句）[参考的参考的答案为为]:Sixty percent of the travelers prefer to live in the rooms whose windows face south.8. 比起乘坐拥挤的公共汽车，他宁愿骑自行车.(prefer to do sth rather than do sth)[参考的参考的答案为为]:Rather than ride on a crowded bus, he always prefers to ride a bicycle.9. 不管你相不相信, 我们已经逐渐地可以用英语流利地表达了.(believe it or not, gradually, express, fluently)[参考的参考的答案为为]:Believe it or not, we have gradually become able to express ourselves fluently in English.10. 不是所有的伤员都送到了医院.(all)[参考的参考的答案为为]:Not all the injured people were sent to hospital.11. 城市一片废墟，上百万的人无家可归.(in ruins, millions/thousands of)[参考的参考的答案为为]:The city lay in ruins and millions of people / hundreds of thousands of people had no place to live.12. 根据新闻报道，是天气决定嫦娥二号发射的准确时间.(according to, it is ….that强调句) [参考的参考的答案为为]:According to the news report, it is the weather that will determine the exact launch time of Chang’e Two.。

中国地质大学(北京)《会计专业英语》期末考试题集汇总

中国地质大学(北京)《会计专业英语》奥鹏期末考试题库合集本套合集为考前突击题集汇总，含答案单选题：1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().A.when goods are sole or services are rendered to customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount ofexpenses标准答案：A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before anexpense is recognizedB.applies only to situations in which a cash receipt occurs beforerevenue is recognizedC.is used in accrual accounting to determine the proper period forrecognition of expensesD.is used in accrual accounting to determine the proper period in whichto recognize revenue标准答案：C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities标准答案：D（4）Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency标准答案：B（5）Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above标准答案：C（6）Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity are recordedwith a creditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with adebit标准答案：A（7）Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period______A.$74000B.$52000C.$134000标准答案：B（8）Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wagespayable.标准答案：D（9）Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance标准答案：D判断题：1.Accounting provides financial information that is only useful to business management.()标准答案：错2.The accounting process generates financial reports for both “internal” and “external” users.()标准答案：对3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()标准答案：对（4）A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()标准答案：对（5）The ledger account provides a chronological order of transactions.()标准答案：错（6）Post reference columns are found only in the journal, not in the ledger.()标准答案：错（7）Usually two signatures are required on a business check for it to be vali##()标准答案：对（8）When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()标准答案：错（9）The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()标准答案：对（10）A leasehold is an example of a long-life asset.()标准答案：错（11）The accounting reporting period agrees to the calendar year. ()标准答案：错（12）An increase in permanent capital is recorded as a credit to the account. ()标准答案：对（13）Dollar signs are used in the amount areas of the ledger accounts. ()标准答案：错（14）If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()标准答案：错（15）Every business transaction is first recorded in the journal. ()标准答案：对（16）Internal control of operations is equally complex in a small and in a large organization. ()标准答案：错（17）Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()标准答案：对（18）A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()标准答案：对（19）Depreciation expense is usually recorded at least once a year. ()标准答案：对（20）Amortization is the conversion of the cost of an intangible asset to an expense. ()标准答案：对（21）Two methods of recognizing accelerated depreciation are thestraight-line and the double-declining balance method()标准答案：错标准答案：对（23）A present reduction in cash required to generate revenues is called “an expense”标准答案：错（24）The revenue expenses are paid to influence the current operating result.标准答案：错（25）Advertising expense is usually collected as period expense.标准答案：对（26）There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()标准答案：错（27）Repair of a generator is a capital expenditure. ()标准答案：错（28）Revenue increases owner's equity.()标准答案：对（29）Revenue is recognized when we receive cash from the buyers.()标准答案：错（30）Interest revenue should be measured based on the length of time. ()标准答案：对论述题：Assets =标准答案：Accounting Equation:Assets = Liabilities + Owner's Equity2.完成下列等式 Perpetual inventory system:Ending Inv. =标准答案：Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold翻译题：1.Sole Proprietorship Enterprises标准答案：独资企业2.Profit cost and capital cost principle标准答案：划分收益性支出与资本性支出3.Double entry system标准答案：复式记帐法（4）Source documents标准答案：原始凭证（5）Environmental accounting标准答案：环境会计（6）Matching principle标准答案：配比原则（7）Gross profit（8）Perpetual inventory system标准答案：永序盘存制（9）Intangible assets标准答案：无形资产（10）fixed asset标准答案：固定资产（11）Statement of cash flows标准答案：现金流量表（12）Bank Reconciliation标准答案：银行余额调节表（13）Low-valued and easily-damaged implements 标准答案：低值易耗品（14）Physical depreciation标准答案：有形损耗（15）Short-term debt-paying ability标准答案：短期偿债能力（16）16.Accelerated depreciation method标准答案：加速折旧法（17）notes receivable（18）long-term solvency 标准答案：长期偿债能力。

15秋地大《会计专业英语》在线作业一答案

地大《会计专业英语》在线作业一一、判断题（共 25 道试题，共 100 分。

）1. 下列英汉互译是否正确“Stok xhng(S)”-----“期货交易所”. 错误. 正确正确答案：2. 下列英汉互译是否正确“ounts rivl ”-----“应付帐款”. 错误. 正确正确答案：3. 下列英汉互译是否正确“montry vlu ”-----“时间价值”. 错误. 正确正确答案：4. 下列英汉互译是否正确“余额”-----“ ln ”. 错误. 正确正确答案：5. 下列英汉互译是否正确“ ost hvior ”-----“成本性态”. 错误. 正确正确答案：6. “总资产回报率”应译为“Rt of rturn (ROR) on totl ssts”. 错误. 正确正确答案：7. 下列英汉互译是否正确 "财务报告"-----" finnil rport ". 错误. 正确正确答案：8. “Lvrg”应译为“杠杆”. 错误. 正确正确答案：9. 下列英汉互译是否正确“Ptnts n trmrks”-----“应收帐款”. 错误. 正确正确答案：10. 下列英汉互译是否正确“结构百分比”-----“ omptitiv prntg”. 错误. 正确正确答案：11. 下列英汉互译是否正确“银行存款”-----“ sh t nk ”. 错误. 正确正确答案：12. 下列英汉互译是否正确“销售总额”-----“ nt sls ”. 错误. 正确正确答案：13. 下列英汉互译是否正确“投资回报”-----“ rturns from invstmnt ”. 错误. 正确正确答案：14. 下列英汉互译是否正确“ tivity ost ”-----“作业成本”. 错误. 正确正确答案：15. 下列英汉互译是否正确“Fixturs n fittings ”-----“器具与装置”. 错误. 正确正确答案：16. 下列英汉互译是否正确“sol propritor usinss ”-----“合伙企业”. 错误. 正确正确答案：17. 下列英汉互译是否正确“边际贡献”-----“ ontriution mrgins ”. 错误. 正确正确答案：18. 下列英汉互译是否正确“行业标准”-----“ history stnr ”. 错误. 正确正确答案：19. 下列英汉互译是否正确“成本动因”-----“ ost rivr ”. 错误. 正确正确答案：20. “urrnt rtio”应译为“流动比率”. 错误. 正确正确答案：21. “Th t to totl ssts rtio”应译为“资产负债率”. 错误. 正确正确答案：22. “Pri-rnings rtio”英译为“市盈率”. 错误. 正确正确答案：23. 下列英汉互译是否正确“ mrgin of sfty ”-----“安全边际”. 错误. 正确正确答案：24. 下列英汉互译是否正确“管理费用”-----“ finnil ovrh ”. 错误. 正确正确答案：25. 下列英汉互译是否正确“公认会计原则及其相关机构”-----“ Gnrlly pt ounting Prinipl n Orgniztion onrn with GP ”. 错误. 正确正确答案：。

《会计专业英语》期末复习资料

《会计英语》复习资料二、单项选择（红字为正确答案）：Financial reports are used byd. all of the above1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（）d. all of the above2. Which of the following best describes accounting?b. is an information system that provides reports to stakeholders3. Using accrual accounting, expenses are recorded and reported onlya. when they are incurred, whether or not cash is paid4. The measurement bases exclude( )c. Sale price5. Debts owed by a business are referred to as（）d. liabilities6. Which of the following financial statements reports information as of a specific date?c. balance sheet7. Cash investments made by the owner to the business are reported on the statement of cash flows in thea. financing activities section8. The accounting equation may be expressed asd. Assets - Liabilities = Owner's Equity9. Which of the following groups of accounts have a normal credit balance?a. revenues, liabilities, capital10. Which of the following groups of accounts have a normal debit balance?d. assets, expenses11. Which of the following types of accounts have a normal credit balance?c. revenues and liabilities12. In the accounting cycle, the last step is（）a. preparing a post-closing trial balance13. Which of the following should not be considered cash by an accountant?c. postage stamps14. A bank reconciliation should be prepared periodically because （）c. any differences between the depositor's records and the bank's recordsshould be determined, and any errors made by either party should bediscovered and corrected15. The amount of the outstanding checks is included on the bank reconciliation as a(n) （）c. deduction from the balance per bank statement16. The asset created by a business when it makes a sale on account is termedc. accounts receivable17. What is the type of account and normal balance of Allowance for Doubtful Accounts?a. Contra asset, credit18. The term "inventory" indicates （）d. both A and B19. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?a. net income is understated20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?b. owner's equity is overstated21.The inventory method that assigns the most recent costs to cost of good sold isb. LIFO22.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?b. first-in, first-out23. When the perpetual inventory system is used, the inventory sold is debited to ( )b. cost of merchandise sold24．All of the following below are needed for the calculation of depreciation exceptd. book value25. A characteristic of a fixed asset is that it isb. used in the operations of a business26. Accumulated Depreciation ( )c. is a contra asset account27. The two methods of accounting for investments in stock are the cost method and the （）b. equity method28. A capital expenditure results in a debit to （）d. an asset account29. Current liabilities are（）d. due and payable within one year30. The debt created by a business when it makes a purchase on account is referred to as anb. account payable31. Notes may be issued （）d. all of the above32.The cost of a product warranty should be included as an expense in thec. period of the sale of the product33. If the market rate of interest is 8%, the price of 6% bonds paying interest semiannually witha face value of $100,000 will bec. Less than $100,00034. The interest rate specified in the bond indenture is called the （）b. contract rate35. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds ared. callable bonds36. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell atd. a discount37. One potential advantage of financing corporations through the use of bonds rather than common stock isc. the interest expense is deductible for tax purposes by the corporation38. Characteristics of a corporation include （）d. shareholders who have limited liability39. Stockholders' equity （）c. includes retained earnings and paid-in capital40. The excess of issue price over par of common stock is termed a(n) （）d. premium41. Cash dividends are usually not paid on which of the following?c. treasury stock42. Which of the following accounts below is reported in the paid-in capital/stockholders' equity section of the corporate balance sheet?d. Preferred Stock43. If preferred stock has dividends in arrears, the preferred stock must bed. convertible44. The primary purpose of a stock split is tob. reduce the market price of the stock per share45. Which statement below is not a reason for a corporation to buy back its own stock.d. to increase the shares outstanding46. The liability for a dividend is recorded on which of the following dates?d. the date of declaration47. In credit terms of 2/10, n/30, the "2" represents thed. percent of the cash discount48. Revenue should be recognized when（）b. the service is performed49. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）b. solvency and profitability50. Which of the following is not included in the computation of the quick ratio?a. inventory四、问答题：3．Differentiate between financial accounting and managerial accounting.财务会计与管理会计的区别。

【会计】16秋地大会计专业英语在线作业一

【关键字】会计17春16秋地质《会计专业英语》一一、判断（共25 道，共100 分。

）1. 下列英汉互译是否正确“ 可追溯固定成本”-----“ traceable fixed cost ”A. 错误B. 正确标准解：2. 下列英汉互译是否正确“government bill ”-----“ 政府债券”A. 错误B. 正确标准解：3. 下列英汉互译是否正确“ 内部转移价格”-----“ transfer price ”A. 错误B. 正确标准解：4. 下列英汉互译是否正确“transaction or event”-----“ 交易或事项”A. 错误B. 正确标准解：5. “Times interest earned”应译为“利息保障倍数”A. 错误B. 正确标准解：6. 下列英汉互译是否正确“共同固定成本”-----“ common fixed cost ”A. 错误B. 正确标准解：7. 下列英汉互译是否正确“ net cash flow ”-----“ 经营现金流量”A. 错误B. 正确标准解：8. 下列英汉互译是否正确“Financial accounting, which seeks to meet the accounting needs of all of the other users. ”-----“ 管理会计，旨在满足管理者的需要。

”A. 错误B. 正确标准解：9. 下列英汉互译是否正确“财务报表”-----“ financial statement ”B. 正确标准解：10. 下列英汉互译是否正确“ margin of safety ”-----“安全边际”A. 错误B. 正确标准解：11. 下列英汉互译是否正确“ ratio ”-----“ 比率”A. 错误B. 正确标准解：12. 下列英汉互译是否正确“不动产”-----“Freehold premise ”A. 错误B. 正确标准解：13. 下列英汉互译是否正确“边际贡献”-----“contribution margins ”A. 错误B. 正确标准解：14. 下列英汉互译是否正确“accounts receivable ”-----“应付帐款”A. 错误B. 正确标准解：15. 下列英汉互译是否正确“静态分析”-----“static analysis ”A. 错误B. 正确标准解：16. 下列英汉互译是否正确“Stock Exchange(SE)”-----“期货交易所”A. 错误B. 正确标准解：17. “Working capital”应译为“营运资本”A. 错误B. 正确标准解：18. 下列英汉互译是否正确“Fixtures and fittings ”-----“器具与装置”A. 错误B. 正确标准解：19. “Earnings per share of common stock (EPS)”应译为“普通股每股收益”A. 错误B. 正确标准解：20. 下列英汉互译是否正确“earning per share (EPS) ”-----“每股股利”B. 正确标准解：21. 下列英汉互译是否正确“cost behavior ”-----“成本性态”A. 错误B. 正确标准解：22. 下列英汉互译是否正确“期间费用”-----“period expense ”A. 错误B. 正确标准解：23. 下列英汉互译是否正确“行业标准”-----“history standard ”A. 错误B. 正确标准解：24. 下列英汉互译是否正确“sole proprietor business ”-----“合伙企业”A. 错误B. 正确标准解：25. 下列英汉互译是否正确“投资回报”-----“returns from investment ”A. 错误B. 正确标准解：此文档是由网络收集并进行重新排版整理.word可编辑版本！。

地大《会计专业英语》在线作业二答卷

地大《会计专业英语》在线作业二-0007
试卷总分:100 得分:100
一、判断题 (共 25 道试题,共 100 分)
1.下列英汉互译是否正确 “Recording the information collected in a systematic manner. ”-----“ 以松散的方式记录收集到的信息 ”
答案:正确
19.“management performance”应译为“管理业绩”
答案:正确
20.下列英汉互译是否正确 “银行存款”-----“ cash at bank ”
答案:正确
21.“The debt to total assets ratio”应译为“资产负债率”
答案:正确
22.下列英汉互译是否正确 “制造费用 ”-----“ factory overhead ”
答案:正确
23.“Leverage”应译为“杠杆”
答案:正确
24.下列英汉互译是否正确 “transaction or event”-----“ 交易或事项”
答案:正确
25.下列英汉互译是否正确 “余额 ”-----“ balance ”
答案:ቤተ መጻሕፍቲ ባይዱ确
5.“Times interest earned”应译为“利息保障倍数”
答案:正确
6.下列英汉互译是否正确 “government bill ”-----“ 政府债券 ”
答案:正确
7.下列英汉互译是否正确 “相关性 ”---“reliability ”
答案:错误
8.下列英汉互译是否正确 “分部业绩 ”-----"segments’ performance”.

地质大学16秋《会计专业英语》在线作业二

一、判断题（共 25 道试题，共 100 分。

）V 1. 下列英汉互译是否正确“余额”-----“ ln ”. 错误. 正确标准答案：2. “总资产回报率”应译为“Rt o rturn (ROR) on totl ssts”. 错误. 正确标准答案：3. 下列英汉互译是否正确“责任会计”-----“ rsponsiility ounting ”. 错误. 正确标准答案：4. 下列英汉互译是否正确“mngmnt ounting”-----“财务会计”. 错误. 正确标准答案：5. 下列英汉互译是否正确“个人所得税”-----“ orportion tx ”. 错误. 正确标准答案：6. 下列英汉互译是否正确“ommon-siz inom sttmnt ”-----“共同比利润表”. 错误. 正确标准答案：7. 下列英汉互译是否正确“银行存款”-----“ sh t nk ”. 错误. 正确标准答案：8. 下列英汉互译是否正确“ ost hvior ”-----“成本性态”. 错误. 正确标准答案：9. 下列英汉互译是否正确“共同变动成本”-----“ ommon ix ost ”. 错误. 正确标准答案：10. 下列英汉互译是否正确“innil ounting, whih sks to mt th ounting ns o ll o th othr usrs. ”-----“管理会计，旨在满足管理者的需要。

”. 错误. 正确标准答案：11. 下列英汉互译是否正确“经营活动”-----“ oprting tivitis ”. 错误. 正确标准答案：12. “Lvrg”应译为“杠杆”. 错误. 正确标准答案：13. 下列英汉互译是否正确“ rw mtril ”-----“原材料”. 错误. 正确标准答案：14. “rnings pr shr o ommon stok (PS)”应译为“普通股每股收益”. 错误. 正确标准答案：15. 下列英汉互译是否正确“ixturs n ittings ”-----“器具与装置”. 错误. 正确标准答案：16. “Working pitl”应译为“营运资本”. 错误. 正确标准答案：17. 下列英汉互译是否正确“trnstion or vnt”-----“交易或事项”. 错误. 正确标准答案：18. 下列英汉互译是否正确“ omprtiv innil sttmnt ”-----“比较财务报表”. 错误. 正确标准答案：19. 下列英汉互译是否正确“govrnmnt ill ”-----“政府债券”. 错误. 正确标准答案：20. 下列英汉互译是否正确“ mrgin o sty ”-----“安全边际”. 错误. 正确标准答案：21. “Th t to totl ssts rtio”应译为“资产负债率”. 错误. 正确标准答案：22. 下列英汉互译是否正确“资产负债率”-----“ ts to totl ssts rtio ”. 错误. 正确标准答案：23. 下列英汉互译是否正确“在成品存货”-----“inish goos invntory ”. 错误. 正确标准答案：24. 下列英汉互译是否正确“ ost-volum-proit nlysis ”-----“本量利分析”. 错误. 正确标准答案：25. 下列英汉互译是否正确“ounts rivl ”-----“应付帐款”. 错误. 正确标准答案：。

中国地质大学(北京)《会计专业英语》期末考试拓展学习(三)55

Chapter 3 Accounting Cycle第三章 Chapter 5 — Chapter 6损益表 (Income Statement)整备成本 setup costs任何与零件或原料相关的成本。

整备成本包括在设置装配期间之新设备的成本、劳工的配置及用以测试新装配设施之产出（output）是否符合要求的零件或原料的成本。

这算是一种“生产准备就绪”（make ready to produce）的成本。

变动成本 variable cost在会计方法上，直接因反应事业活动变化而变动的费用。

例如，原料成本会随着产品生产单位的数量变化而增减。

总变动成本会随着所生产的产品单位数增加而上①2007 年借:递延所得税资产 200贷:所得税-补亏减税 200②2008 年借:所得税 80贷:递延所得税资产 80③2009 年借:所得税 40贷:递延所得税资产 40④2010 年借:所得税 100贷:递延所得税资产 80应交税金-应交所得税 20升。

每单位产品的变动成本则维持不变。

总务及行政费用 general and administrative expenses所有一般及行政活动相关之费用。

一般及行政费用包括下列数项：法规及稽核相关费用、办公室一般支出、办公室租金支出、办公室之水电支出及办公室设备支出及折旧。

以上项目出现在会计损益表之营运支出上。

毛利 gross profit销售总额减销货成本（cost of goods sold）。

当毛利用百分比表达时，计算方式是用毛利除以销售总额，亦称之为毛利率。

损益表 incomes statement用以决定公司净收益（net income）的正式报表，也被称为获利亏损表（profit and loss statement）。

每一家公司在其年报（annual report）中一定要把损益表包括进去。

损益表通常包含以下项目：销售额减：销货成本毛利润减：营运费用、销售费用，以及一般行政支出得自营运收益加：其他收益减：其他费用税前收益减：所得税提列准备持续营运收益非持续营运收益之收入或损失（税后）非常项目或累计效果扣除前之收益加或减：非常项目（税后）加或减：会计原则改变之累计效果（税后）净收益大多数的公司并没有完全依照这样的格式，如下表是惠普公司（Hewlett-Packard Company） 1997 年度的损益表：换句话说，与生产红球的原料有关之增额成本为 2OOO 美元。

中国地质大学（北京）大学英语（4）期末考试高分题库全集含答案

中国地质大学（北京）大学英语（4）期末考试高分题库全集含答案127731--中国地质大学(北京)大学英语(4)期末备考题库127731奥鹏期末考试题库合集单选题：（1）How are things with you, Bill?-（）A.Hello, SueB.I'm terribly busy these daysC.Mind your own businessD.See you later正确答案：B（2）The baby is hungry, but there’s（）milk in the bottle.A.littleB. a littleC.fewD. a few正确答案：A（3）The patient acted on the doctor's（）and finally recovered.A.advicesB.adviceC.adviseD.advises正确答案：B（4）Nancy is（） girl.A. a eighteen-year-oldB.an eighteen-years-oldC. a eighteen-years-oldD.an eighteen-year-old正确答案：D（5）Thirty per cent of meals（）by families in the USA are eaten at one of the big chains.A.consumingB.consumedC.to consumeD.are consumed正确答案：B（6）Three-quarters of people like it. So that's（）90%, which is our target.A.preciselyB.approximatelyC.underD.around正确答案：C（7）All the team members tried their best. We lost the game,（）.A.howeverB.thereforeC.sinceD.as正确答案：A（8）She was convicted （）murder.A.toB.inC.ofD.as正确答案：C（9）Harry, who had failed in the final exam, had a great worry（）his mind.A.onB.inC.withD.at正确答案：A（10）（）she passes her exams, she won't get into university.A.IfB.UnlessC.WhenD.Because正确答案：B（11）-I'm sorry. Bob's not in his office. （）。

中国地质大学智慧树知到“会计学”《会计专业英语》网课测试题答案卷1

长风破浪会有时，直挂云帆济沧海。

住在富人区的她全文为Word 可编辑，若为PDF 皆为盗版，请谨慎购买！中国地质大学智慧树知到“会计学”《会计专业英语》网课测试题答案（图片大小可自由调整）第1卷一.综合考核(共10题)1.“Rate of return (ROR) on common stockholders’ equity”应译为“优先股股东投资回报率”。

()A.错误B.正确2.下列英汉互译是否正确：“Recording the information collected in a systematic manner.”-----“以松散的方式记录收集到的信息”。

() A.错误 B.正确3.“Price -earnings ratio”英译为“市盈率”。

() A.错误 B.正确4.下列英汉互译是否正确：“分部业绩”-----“segments’ performance”。

() A.错误 B.正确5.下列英汉互译是否正确：“普通股股利”-----“ordinary pidend”。

() A.错误 B.正确6.下列英汉互译是否正确：“common -size income statement”-----“共同比利润表”。

() A.错误 B.正确7.下列英汉互译是否正确：“transaction or event”-----“交易或事项”。

() A.错误 B.正确8.下列英汉互译是否正确：“general expenses”——“一般费用”。

() A.错误 B.正确9.下列英汉互译是否正确：“责任会计”——“responsibility accounting”。

() A.错误B.正确10.下列英汉互译是否正确：“Recording the information collected in a systematicmanner.”——“以松散的方式记录收集到的信息”。

()A.错误B.正确第1卷参考答案一.综合考核1.参考答案：A2.参考答案：A3.参考答案：B4.参考答案：B5.参考答案：B6.参考答案：B7.参考答案：B8.参考答案：B9.参考答案：B10.参考答案：A。

《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 hand2.Notes receivable3.Advances to suppliers4. Other receivables5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Capital reserve10.Long-term loans 11.Other payables 12. Con-operating expenses 13.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 increaseB.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. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the end of 20 x1 and 20 x2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000how 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 onthe accounting equation is to .A. Decreas e 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 account is .A. Dr.Accounts Payable 890Cr. Cash 890B. Dr.Cash 890Cr. Accounts Receivable 890C. Dr.Cash 890Cr. Account Payable 890D. Dr.Cash 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. 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.annot be determined from theinformation given7. 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 $ 6,500Salary expense $ 56,100Salary 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 payable.what is the balance in the inventoryies account?A $ 500B. $ 900C. $ 1,200D. $ 1,5009.The debit side of an account is used to recordA.increasesB.decreasesC. increases or decreases,depending on the type of accountD.decline10.ABC ,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equit y of $50,000.during the year ABC earned revenue of $110,000 and paid espenses of $30,000.and also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,00011．Which of the following is true? __________.A. Owners’ Equity - Assets = LiabilitiesB. Assets –Owners’ Equity = LiabilitiesC. Assets + Liabilities = Owners’ EquityD. Liabilities = Owners’ Equity + Assets12．Which of these is an example of an liability account? _____ ________.A. Service RevenueB. CashC. Accounts ReceivableD. Short-term loans13．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’ equity14．If earnings haven’t been distributed as dividends, it should have been retained in the company. The name of this portion of number listed in the balance sheet is ____________.A. paid-in capitalB. retained earningsC. dividendD. cash15．Please select the components which should be deducted from the original value of plant assets when we compute their net value _______.A. Merchandise inventoryB. Income tax payableC. Accumulated depreciationD. Retained earnings16．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 $ 100Accounts receivable 500Stockholders' equity 700Accounts payable 200Short-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' equity of $160,000. During theyear, 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. $220,000.19.If 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. $250,000.20.Aftin Co. purchases on account when Aftin pay the account payableA.assets increaseB.assets do not changeC.owner’s equity decreasesD.liabilities decrease21.A income statement reports .A. the assets, liabilit ies, 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 period22.The following information about the assets and liabilities at the end of 20 x 1and 20 x 2 is given below: 20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000 If net income in 20 x 2 was $ 1,500 and there were no withdrawals, how much did the owner invest?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,00023.Traylor Company receive $ 2 850 on account. The effect of this transactionon 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 liabilities24.The entry to record the collection of $ 8000 from a customer on accountis .A. Dr.Accounts Payable 8000Cr.Cash 8000B. Dr.Cash 8000Cr.Accounts Receivable 8000C. Dr.Cash 8000Cr.Account Payable 8000D. Dr.Cash 8000Cr.Service Revenue 800025.A list of a business entitys assests,liabilities,and owner’s equity on a givendate isA.a balance sheetB.an income statementC.a statement of cash flow C. A retained earnings statementIII. Translate the following sentences into Chinese.(10 points)1. The accounting profession today is changing rapidly.2. Assets are what you own.Liabilities are what you owe.Owner’s Equty iswhat’s left over .3. The original voucher is obtained or filled in what business transactions tookplace.4. Normally an asset account will have a debit balance.5. The term “debit” is often abbreviated to “Dr.”IV. Prepare a convenient bank reconciliation form according to the following bank statement and depositor’s book.(10 points)Bank StatementDepositor’s RecordBank ReconciliationDate MonthV. Put the correct answer into the blanks.(6points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. surplus reserve2.manufacturing machine3. Construction in progress worth5. promissory note6. in other words7.profit distribution 8. storage room9.principal plus interest 10. accounting statementVII. The following is transactions of ABC company.please make entries.(24 poins)1. .ABC company was established on Jan.1,2010,when the owners,MrsSmiths and his 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 customerfor $ 2,000 for the goods provided.10.ABC issues a 9%-5，$100,000 bond at its face amount. The bond is dated January 1, 2010 and requires interest payments until the bond principal 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I.Put the following into corresponding groups. (15 points)II. Please find the best answers to the following questions. (25 Points)III. Translate the following sentences into Chinese.(10 points)1.2.3.4.5.IV. （10points）Bank ReconciliationDate MonthV. Put the correct answer into the blanks.(6points)1.The basic Accouting equation is: .2.The 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 company.please make entries.(24 poins)《财会专业英语》答案I.Put the following into corresponding groups. (15 points)II. Please find the best answers to the following questions. (25 Points)III. Translate the following sentences into Chinese.(10 points) （略）IV. （10points）Bank ReconciliationDate 31 Month MayV. Put the correct answer into the blanks.(6points)1.Asse ts=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 company.please make entries.(24 poins)（略）。