(完整版)会计英语模拟卷

浙江大学继续教育学院试卷

模拟卷答案

课程代码名称_会计英语__ 考试时间：90分钟

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请保持卷面整洁，答题字迹工整。

一、汉译英（共15小题，每小题2分，共30分）

1.会计信息质量特征: qualitative characteristic of accounting information

2.及时性: timeliness

3.净利润: net profit （net income）

4.报告期间: reporting period

5.资本支出: capital expenditure

6.流动性资源: liquid resource

7.经营活动: operating activities

8.投资报酬: returns from investment

9.总资产报酬率: rate of return on total assets

10.市盈率: price-earnings ratio

11.直接人工: direct labor

12.期间费用: period expense

13.股利支付率: dividend yield rate

14.利息获利倍数: times interest earned

15.资产负债率: debts to total assets ratio

二、单选题（共10小题，每小题2分，共20分）

1. Contribution margin （revenue minus variable costs）is an important tool for （）.

A. financial ratio analysis

B. horizontal analysis

C. vertical analysis

D. cost-volume-profit analysis

2. In manufacturing operations, the costs of direct materials and direct labor are ( ) with respect to the number of units manufactured.

A. semivariable costs

B. semifixed costs

C. variable costs

D. fixed costs

3. One of the major characteristics of an accounting asset is：The asset must be capable of measurement in ( ).

A. physical terms

B. monetary terms

C. cash

D. units

4. The balance sheet is concerned with setting out the financial position of a business （）.

A. at one moment in time

B. at one day

C. over a period

D. during a period

5. The purpose of （）is to measure and report how much profit (wealth) the business has generated over a period.

A. the balance sheet

B. the cash flow statement

C. the income statement

D. the financial statement

6. The( ), also known as the acid-test ratio, shows the relationship between highly liquid (quick) assets and current liabilities.

A. financial ratio

B. quick ratio

C. current ratio

D. leverage ratio

7.（）represent creditors claims to the firms assets.

A. Equities

B. Liabilities

C. Assets

D. Capitals

8. The ( ) figure represents the cost of goods which were sold during the period. rather than the cost of goods purchased during the period.

A. revenue

B. cost of sales

C. expense

D. income

9. When financial statement amounts for two or more years are placed side by side in adjacent columns, such a statement is called ( )

A. a common-size financial statement

B. trend percentage

C. a comparative financial statement

D. component percentage

10. Accounting information should be free from any material error or bias. It should be capable of