会计学位英语考试练习题(六)
大学会计英语考试题及答案
大学会计英语考试题及答案一、选择题(每题2分,共20分)1. Which of the following is not a basic accounting principle?A. Going ConcernB. ConsistencyB. MaterialityD. Cash Basis AccountingAnswer: D2. What is the purpose of the balance sheet?A. To show the profitability of a company.B. To show the financial position of a company at a given point in time.C. To show the cash flow of a company.D. To show the company's budget.Answer: B3. The term "Accrual Basis Accounting" refers to accounting where:A. Revenues and expenses are recognized when cash is received or paid.B. Revenues and expenses are recognized when they are earned or incurred, regardless of the cash flow.C. Only expenses are recognized when they are incurred.D. Only revenues are recognized when they are earned.Answer: B4. What does the term "Double Entry Bookkeeping" mean?A. Every transaction is recorded in two accounts.B. Every transaction is recorded in only one account.C. Transactions are recorded on both sides of the balance sheet.D. Transactions are not recorded in the general ledger.Answer: A5. Which of the following is a non-current asset?A. InventoryB. Accounts PayableC. LandD. Wages ExpenseAnswer: C二、填空题(每空2分,共20分)6. The accounting equation is _______ = _______ + _______. Answer: Assets; Liabilities; Owner's Equity7. The term "Depreciation" refers to the systematic allocation of the cost of a(n) _______ asset over its useful life.Answer: Tangible8. In accounting, the matching principle requires thatrevenues and expenses must be recognized in the same periodin which they are _______.Answer: Earned or Incurred9. The financial statement that shows the results ofoperations over a period of time is known as the _______.Answer: Income Statement10. The process of adjusting the accounts at the end of the accounting period to match revenues and expenses is called_______.Answer: Adjusting Entries三、简答题(每题10分,共20分)11. Explain the difference between "Historical Cost" and"Fair Value" in accounting.Answer: Historical Cost refers to the original amountpaid to acquire an asset or the amount received to issue a liability. It is the amount recorded on the company's booksat the time of the transaction. Fair Value, on the other hand, is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. It is the current marketvalue of the asset or liability.12. What are the main components of a Cash Flow Statement and how do they reflect the liquidity of a company?Answer: The main components of a Cash Flow Statement arethe Cash Flows from Operating Activities, Cash Flows from Investing Activities, and Cash Flows from Financing Activities. These components reflect the liquidity of a company by showing how much cash is being generated or used by the company's operations, investments, and financing activities. A positive cash flow from operations indicates that the company is generating enough cash to sustain itself, while negative cash flows may indicate financial stress.四、计算题(每题15分,共40分)13. A company has the following transactions for the year:- Sales on credit: $50,000- Cash sales: $30,000- Purchases on credit: $40,000- Cash purchases: $10,000- Wages paid in cash: $15,000- Depreciation expense: $5,000- Interest paid in cash: $2,000Calculate the net cash provided by operating activities using the indirect method.Answer:Net Income = Sales - (Cost of Goods Sold + Operating Expenses)= ($50,000 + $30,000) - ($40,000 + $10,000 + $15,000 + $5,000)= $80,000 - $70,000= $10,000Adjustments for Non-Cash Items:- Depreciation Expense: +$5,000 (since it's a non-cash expense)Increase/Decrease in Operating Assets and Liabilities: - Accounts Receivable: -$50,000 (decrease in asset, so。
会计专硕英语题库及答案
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。
会计英语考试试题及答案
会计英语考试试题及答案一、选择题(每题2分,共20分)1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementB. Cash Flow StatementD. Payroll Report2. What is the term for the process of recording transactions in the accounting records?A. JournalizingB. PostingC. ClosingD. Adjusting3. The matching principle is a fundamental concept in accounting that requires:A. Revenues to be recognized when earnedB. Expenses to be recognized when paidC. Expenses to be recognized in the same period as the revenues they generateD. Both A and B4. What is the formula for calculating the return on investment (ROI)?A. ROI = (Net Income / Total Assets) x 100B. ROI = (Net Income / Total Liabilities) x 100C. ROI = (Net Income / Investment) x 100D. ROI = (Total Assets / Net Income) x 1005. Which of the following is not a type of depreciation method?A. Straight-lineB. Declining balanceC. Units of productionD. FIFO (First-In, First-Out)6. What is the purpose of an audit?A. To ensure that financial statements are accurate and completeB. To provide tax adviceC. To prepare financial statementsD. To manage a company's finances7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording transactions in two different accountsC. Recording transactions in two different waysD. Recording transactions in two different books8. What is the accounting equation?A. Assets = Liabilities + EquityB. Revenue - Expenses = Net IncomeC. Assets - Liabilities = Net IncomeD. Assets + Liabilities = Equity9. Which of the following is not a component of the statement of cash flows?A. Operating activitiesB. Investing activitiesC. Financing activitiesD. Non-operating activities10. What is the purpose of adjusting entries?A. To correct errors in the accounting recordsB. To update the financial statementsC. To ensure that the accounting equation is balancedD. To allocate expenses and revenues to the correct accounting periods答案:1. D2. A3. C4. C5. D6. A7. B8. A9. D10. D二、简答题(每题5分,共30分)1. 简述会计的四大基本原则。
电大会计学本科学位英语考试题库
电大会计学本科学位英语考试题库电大会计学本科学位英语考试题库从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项A. grapesB. changesC. tables √D. libraries√A. enough B. fight C. neighbor D. daughter√A. would B. ground C. about D. out√A. large (g的发音) B. gay (g的发音) C. glory (g的发音) D. grammar (g的发音)A. brownB. southC. loudly √D. bought√A. thrown B. and then C. the results D. theirA. andB. areC. forD. NowA. arrivedB. can seeC. of the √D. thatA. instead of √B. lieC. in bedD. workingA. thereB. thanC. driving a carD. easierIt was not very _______ of you to sell the house. The price is increasing增长中 everyday.A. clearB. friendly √C. wiseD. kindNone of them spoke English _______ Sam.√A. except不同种类的 B. exception C. except for 完整的,但有暇疵的 D. except ofIt was difficult to guess what her ________ to the news would be.A. commentB. impressionC. opinion √D. reaction 反应,反作用Mr. Wang is an engineer工程师 _______ profession专业.A. atB. onC. by √D. withThe boy __________ the dog with a thick stick粗手杖 but the dog did not yield服从.A. came with √?B. won over在…上越过C. won at √林D. came at They were so far away that I couldn't _______ their faces表情clearly.A. make up弥补, 虚构, 缝制, 整理, 包装, 和解, 编辑, 化妆,补足,拼凑B. make at袭击, 扑向√C. make out辨认出D. see through看穿, 识破I didn't know what to do, but then an idea suddenly ________ to me.A. happened发生,碰巧B. occurred发生,出现√林C. emerged 浮现√D. appeared出现,出席,发表Send us a message if you _______ any difficulty.A. hadB. will haveC. hav e had √D. haveSince we can't hear you at the back of the hall, you'll have to _raise提高_ your voice.(此题无选择项)The race赛跑 was so close紧凑 that everyone was ________ at the finish.A. working outB. winning overC. thinking of √D. holding his breath屏气凝神He is given answers that only _______ his confusion混淆.A. come with产生B. add withC. come up发生√D. add to 增加Inquiries调查 _________ the condition情形 of the patients患者 may be made personally亲自 or by telephone.√A. concerning关于B. affecting感人的C. following跟随D. revealing有启迪性的This is a ____ argumen争论t.A. convinced确信√B. convincing令人信服的C. inconvincible 难以令人信服的D. convince 使信服He said he _______ return返回 from Germany the next day.√A. was to B. is going to √林C. would go to D.is toNobody knows how long and how seriously真诚地the shakiness不稳定 in the financial财政金融 system will ___ down the economy节约措施.A. settle --- settle down定居,专心于B. drag --- drag down把...向下拖,使衰弱√C. knock ---knock down击倒, 拆卸, 拍卖出D. put ---put down放下She did not feel _____ going out, as she had a slight轻微的headache头痛.√A. like B. after C. for D. aboutIt's a pity可惜的_______ you missed such an interesting program.A. whenB. what √C. thatD. whichIf you don't go to school _______, you will not learn your lessons very well.A. finally最终√B. regularly 有规律地C. exact精确的D. properly 适当地He smiled and told me I would receive收到 a(n) ______ $ 100 a year!A. exactly正确地B. addition 增加物√C. extra额外的D. more 更多His plan _______ by those who heard it.A. were laughing at √林B. was laughing at --- laugh at嘲笑√C. was laughed at哄笑D. was laughed My father never gave me _______.√A. much advice忠告 B. many advices C. a lot of advices D. many advice"I believe you and Sally will really impress留下印象the teacher." "Well, don't expect期待 ___. "A. us of too much √B. too much of usC. of us too muchD. usfor too much _______ many of the customers顾客 work during the day, Billy has to collect聚集 the money from them at night.A. AlthoughB. ThereforeC. From √D. SincePlease don't leave the building _______ to do so.A. because askedB. if askingC. when asking √D. unless asked________ he works hard, I didn't mind when he finishes the experiment实验.√A. So long as只要 B. As well as也,又 C. So far as 只有,就…而言as far as I know...就我所知 D. As soon as一…就…I know that either you or your father ______ a copy.√A. has B. are to have C. have had D. have PS: Either…or…二选一neither…nor…既不…也不…I know nothing about it ___ what I have read in the papers.A. beside在…旁B. expect期待√C. except 除…外D. besides此外Sunglasses太阳镜 are used to _____ people's eyes from the light of the sun.√A. protect保护 B. stop阻止 C. save保存 D. prevent防止Get up earlier早的 _______ you can catch the train tomorrow morning.A. in order √B. so that ..== in order to 表示目的C. such that …such that+sentenceD. ifPS: so+adj./adv.+that clause(so后跟形容词或副词);such(a/an)+n.+that clause(such后跟名词)The police did not at first her the crime罪行.√A. contact接触with B. connect连接to C. contact to D. connect, with2007年4月会计学位模拟试题(1)1. 从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项A. match √B. fastC. haveD. sadA. coldB. oldC. whole √D. some3. √ A. through B. another C. either D. though4. A. out √B. would C. ground D. about5. A. neighbor B. fight √C. enough D. daughter一、语音题(红色为正确答案)1.从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项√ A. bought B. brown C. south D. loudly2. A. out √B. would C. ground D. about3. A. grammar (g的发音) B. large (g的发音) √C. gay (g的发音)D. glory (g的发音)4. A. sight B. case √C. nose D. list5.A. daughter √B. enoughC. fightD. neighbor1 一。
立信会计学学位英语真题
立信会计学学位英语真题1、Allen is looking forward to _______ his American partner at the trade fair. [单选题] *A. meetB. meeting(正确答案)C. be meetingD. having meeting2、You should _______ fighting with your parents although you may have different ideas from time to time. [单选题] *A. suggestB. enjoyC. avoid(正确答案)D. practice3、Mom, I need you ______ me a pencil box.()[单选题] *A. buyB. buyingC. to buy(正确答案)D. to buying4、It _____ us a lot of time to do this job. [单选题] *A. spentB. madeC. took(正确答案)D. cost5、The firm attributed the accident to()fog, and no casualties have been reported until now. [单选题] *A. minimumB. scarceC. dense(正确答案)D. seldom6、—______ —()[单选题] *A. How long did you stay there?B. How much did you pay for the dress?C. How many flowers did you buy?(正确答案)D. How often did you visit your grandparents?7、The weather forecast says that we’ll have occasional rain tomorrow. [单选题] *A. 偶尔的B. 不停的C. 少量的(正确答案)D. 不可预测的8、Chinese people spend _____ money on travelling today as they did ten years ago. [单选题] *A. more than twiceB. as twice muchC. twice as much(正确答案)D. twice more than9、If you get _______, you can have some bread on the table. [单选题] *A. happyB. hungry(正确答案)C. worriedD. sad10、--_______ are the birds doing?--They are singing in a tree. [单选题] *A. WhoB. What(正确答案)C. HowD. Where11、You’d ______ give up smoking. [单选题] *A. goodB. wellC. better(正确答案)D. best12、This message is _______. We are all _______ at it. [单选题] *A. surprising; surprisingB. surprised; surprisedC. surprising; surprised(正确答案)D. surprised; surprising13、22.Will there ________ any schools in the future? [单选题] * A.isB.areC.amD.be(正确答案)14、As for the quality of this model of color TV sets, the ones made in Chine are by no means _____ those imported. [单选题] *A inferior thanB less inferior toC less inferior thanD. inferior to(正确答案)15、--Why are you late for school today?--I’m sorry. I didn’t catch the early bus and I had to _______ the next one. [单选题] *A. wait for(正确答案)B. ask forC. care forD. stand for16、He gathered his courage and went on writing music. [单选题] *A. 从事B. 靠······谋生C. 继续(正确答案)D. 致力于17、60.—Are you ready?—Yes. We can start ________ any time. [单选题] *A.at(正确答案)B.inC.toD.for18、My father can?_______ a little English. [单选题] *A. speak(正确答案)B. sayC. talkD. tell19、Do you know what()the change in his attitude? [单选题] *A. got throughB. brought about(正确答案)C. turned intoD. resulted from20、This year our school is _____ than it was last year. [单选题] *A. much more beautiful(正确答案)B. much beautifulC. the most beautifulD. beautiful21、There _______ some milk in the glass. [单选题] *A. is(正确答案)B. areC. haveD. has22、If you don’t feel well, you’d better ask a ______ for help. [单选题] *A. policemanB. driverC. pilotD. doctor(正确答案)23、It’s raining outside. Take an _______ with you. [单选题] *A. cashB. life ringC. cameraD. umbrella(正确答案)24、The boy lost his()and fell down on the ground when he was running after his brother. [单选题] *A. balance(正确答案)B. chanceC. placeD. memory25、We will _______ Mary this Sunday. [单选题] *A. call on(正确答案)B. go onC. keep onD. carry on26、The trouble turned out to have nothing to do with them. [单选题] *A. 由…引发的B. 与…有牵连C. 给…带来麻烦D. 与…不相干(正确答案)27、—Is this ______ football, boy? —No, it is not ______.()[单选题] *A. yours; myB. your; mine(正确答案)C. your; meD. yours; mine28、I hadn't realized she was my former teacher _____ she spoke [单选题] *A. asB. sinceC. until(正确答案)D. while29、—Where ______ you ______ for your last winter holiday?—Paris. We had a great time. ()[单选题] *A. did; go(正确答案)B. do; goC. are; goingD. can; go30、- I haven't been to Guilin yet.- I haven t been there, ______. [单选题] *A. tooB. alsoC. either(正确答案)D. neither。
会计英语考试题目及答案
会计英语考试题目及答案一、选择题(每题2分,共20分)1. Which of the following is a basic accounting principle?A. The Going Concern PrincipleB. The Historical Cost PrincipleC. Both A and BD. Neither A nor BAnswer: C. Both A and B2. What is the term for the systematic arrangement of accounts in a specific order?A. JournalB. LedgerC. Trial BalanceD. Chart of AccountsAnswer: D. Chart of Accounts3. What does the term "Debit" mean in accounting?A. An increase in assetsB. A decrease in liabilitiesC. An increase in equityD. A decrease in expensesAnswer: A. An increase in assets4. Which of the following is not a type of financialstatement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D. Payroll Report5. What is the purpose of an adjusting entry?A. To update the financial recordsB. To prepare for the next accounting periodC. To correct errors in the accounting recordsD. All of the aboveAnswer: D. All of the above6. Which of the following is an example of a current asset?A. InventoryB. LandC. EquipmentD. Bonds PayableAnswer: A. Inventory7. What is the formula for calculating the return on investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Net Income / Investment) * 100D. (Total Assets / Net Income) * 100Answer: C. (Net Income / Investment) * 1008. What is the accounting equation?A. Assets = Liabilities + EquityB. Liabilities - Equity = AssetsC. Assets + Liabilities = EquityD. Equity + Assets = LiabilitiesAnswer: A. Assets = Liabilities + Equity9. What is the purpose of depreciation?A. To reduce the value of an asset over timeB. To increase the value of an asset over timeC. To calculate the cost of an assetD. To determine the net income of a companyAnswer: A. To reduce the value of an asset over time10. Which of the following is not a function of a general ledger?A. To record daily transactionsB. To summarize financial informationC. To provide a detailed account of each transactionD. To prepare financial statementsAnswer: A. To record daily transactions二、简答题(每题5分,共30分)1. Explain the difference between an asset and a liability. Answer: An asset is a resource owned by a business that hasfuture economic benefit, such as cash, inventory, or property.A liability is an obligation or debt that a business owes to others, such as loans, accounts payable, or salaries payable.2. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specificpoint in time, showing the company's assets, liabilities, and equity.3. Define the term "revenue."Answer: Revenue is the income generated from the normal business operations of a company, such as the sale of goodsor services.4. What is the difference between a journal and a ledger?Answer: A journal is a book that records financialtransactions in chronological order, while a ledger is a book that summarizes and organizes the financial transactions by accounts.5. Explain the concept of accrual accounting.Answer: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is received or paid.6. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to ensure that the total debits equal the total credits in the general ledger, indicating that the accounting records are in balance.三、案例分析题(每题25分,共50分)1. A company purchased equipment for $50,000 on January 1, 2023, with a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: Using the straight-line method, the annual depreciation expense is calculated as follows:Depreciation Expense = (Cost of Equipment - Residual Value) / Useful LifeDepreciation Expense = ($50,000 - $0) / 5 = $10,000 per year2. A company has the following transactions for the month of March 2023:- Sold goods for $20,000 on credit.- Purchased inventory for $15,000 in cash.- Paid $2,000 in salaries.- Received $18,。
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。
2023年电大会计学位英语复习资料
阅读理解A braham Lincoln was born in a poor family ,and had little educationg(D CB A B)1.which is the American…2.little…much3. Whole-heartedly4.not often5. Both simple but greatA man on a lonely island can (D C A C C)1. A man on a lonely island can act as he likes, because __D. he feels it unnecessary to consider others_.2. Two strangers will never get along well unless _C. they make peace with each other or one defeats the other3. If you meet a tribe whose language you don't know, you can offer all the followings EXCEPT _A. teaching them your language_____.4. The arrival of an important visitor is something out of the ordinary, so they will . C. receive the visitor better5. If you want to live well in a community, C . you should follow the rules and conventions of societyAtoms are all around us.They are the bricks (B D A A D )1.many millions of atoms2.both A and C3.at all timeually hold together5.meltingBeing a man has always been dangerous. (C C B A D)1. According to the author, what was the danger a man had to face? C Lower survival.2. The sentence "There is another way to commit evolutionary suicide" perhaps means ___.C. there is another factor to prevent us from evolving3. The example of India interprets that ___ B. natural selection hardly works among the rich and the poor4. The author argues that our bodies have stopped evolving because__.A. life has been improved by technological advance5. What is the main idea of the passage? D Human evolution going nowhere.Charlie Chaplin has broken all records in making people laugh.( A D D D B)1.All of the following about Charlie Chaplin are true except __ A. he was born in the USA2.According to the author, Charlie Chaplin has been popular with generation after generation because D. both B and C3.According to Charlie Chaplin's life history writers, _____ had a strong influence on the type of films he made. D. his unhappy early years in the poor area in London4.According to the passage, which of the following is true? D. Chaplin's films are the combinations of funny and sad elements.5.This passage was ___ B. written about Charlie ChaplinCulture shock might be called an (A A C A C)1.According to the passage, culture shock ___A___. is an occupational disease of foreign people2.According to the passage, culture shock results from ___A___. the sudden change of the social atmosphere and customs3.Which one of the following may not be the symptoms of culture shock? C You suddenly forget what a word means4.How would a person who stays abroad most probably react when he or she is frustrated by the culture shock according to the passage? A. He is most likely to refuse to absorb the strange environment at first.5.This passage is most likely taken from ___C. a book on medicine and psychologyFor thousands of years people dreamed…………1. Which of the following is true? A. People have always hoped to fly since ancient times.2. Which of the following is a great change brought by flying? B. People can reach any place in the world within 24 hours.3. What does the word "tropical" (paragraph 3) mean? C. The southern hot area.4. The development of aviation provided people with . D. more job chancesFew countries will admit officially that they…………How many men got out? B. Three.2. How were they dressed? C. They dressed in heavy black coats.3. They kept looking_____. B. over the side4. What were they doing in that cold morning? A. They were exchanging spies.How do the American office men(A D C D C)1. According to the text, some women have to work in pants because __A. pants are almost a necessity for their work2. "dress in good taste" (in Paragraph 3) may refer to__ D. dress in proper and unobvious clothes3. "The importance of grooming cannot be overemphasized" (in Paragraph 4) may most probably mean __C. grooming should be overemphasized because it is very important__.4. It is suggested in the text that before leaving home for work __D. everyone make sure he or she is properly dressed or made up .5. Which of the following can be inferred from the text? C. Both men and women may go to an evening engagement before returning home.If you want to stay young, (A C D C A)46. The team of doctors wanted to find out ______A___.why certain people age sooner than others47. On what are their research findings based? C The study of brain volumes of different people.48. The doctor ' s tests show that __D___some people ' s brains have contracted more than other people ' s49. The word "subjects" in paragraph 5 means____C__ persons chosen to be studied in an experiment50. According to the passage, which people seem to age slower than the others? A Lawyers.If you want to keep young,…………保持年轻1 the team of doctors wanted to find out B why some people age sooner than others2 the front and side parts of the brain relate to all of the following aspects EXCEPTD eating and breathing3 the word “subjects”(in paragraph 4) most probably refers toB persons chosen to be studied in an experiment4 according to the research findings, which kind of people seems to age most quickly? D farm workers5 which of the following sentences is NOT mentioned in the passage? C the team of doctors made these tests in order to show how the brain worksIn 1848, gold was discovered in California.( A B C C B)1.This article as a whole is about ______A_____. how people got blue jeans2.While not stated in the article, you can tell that _____B_____. Levi found riches in the gold fields3.The word this in the first paragraph, last sentence, refers to ____C__. many people looking for gold4.Levi used strong blue cotton cloth to make pants because _C_. miners wanted pants which could stand rough work5.Which of the following sentences is not correct?B It was one tailor裁缝who started making blue jeansManners are important to happy relations among people.( B D C A D)1、he knows what to do and…occasions2、do whatever he can do help3、interrupting hin if… too much4、Making no sound …in class5、”when in Rome,do…do”Mr.Smith gvre his wife ten pounds for her(C B C C D)1.he day after her birthday2. a nice hat3.mext to4. a wad of pound notes5.she didn’t like to make trouble for otherMrs.Brown had just put the dinner on the table(A B D C D )1.about to eat2.she wanted to see …3.didn’t want anyone to see…4.she had read about5.because he knew…More than 30000 drivers and front seat passengers are (D C B A B)1. A police report/a government information booklet2.reduces the death rate…3.makd the front seat …4.someone who is backing …5.not to wear a seatMost people feel stress at some time……1.Which is NOT a correct statement about stress? A.Stress is the cause of our discomfort and should be avoided by everyone.2. According to the passage, people under stress may do all of the following EXCEPT __. C. Cry3. The author cites the example of crying baby in order to __D. support that stress comes from how people regard the stress4. According to the passage, stress can be caused by all the following EXCEPT . A. a critical event5.The tone of the passage is _B. informativeMany private institutions of higher education around……美国公立学校和私立学校6. In the passage, the author asks the public to support_____ .C. high-quality private universities and colleges7. According to the passage, schools are bad businesses because of_____. A. the nature of school8. The phrase “go under”in the second paragraph is closest in meaning to _____. B. get into difficulties9.Which of the following statements is TRUE? B. The author thinks diversity of education is preferable to uniformity of education.10.In the author's opinion, the way that can save private schools lies in_____. D. national supportOne morning a young woman, who has…………1. What must the woman do to know the way of making money? C. Send a postal for five pence and an envelope with a stamp and her address.2. According to the story, her mother A. didn't believe the ad. and didn't want her to do so3. What was the easy way? D. To learn from the advertiser.4. This passage is ____B. a humor.Once there was a king who never ate a meal unless(C A B D C)1.there was no fish2.the king had promised…3.was very surprised4.The king was quite …5.the Prim e Minister…Rote-learning死记硬背(D D B B B )1. According to the author, the future doesn't need __ D__. followers2. In the author's view点, how can students learn well? D bine listening with looking and doing3. What does the author mean by "The changing speed of information is frightening"? B. What we learned today may not be useful tomorrow.4.What does the last sentence of the passage tell us? B Students may have to do jobs which have not yet been invented.5. The author's attitude towards rote-learning is __ B__disapprovingSince the late 1960s a growing number of women have (B D C D D)1. Since the late 1960s more women have been dissatisfied with the marriage where in _B____ they are in the inferior position2. What is the long-standing division of labor between husband and wife in America? D Husband plays a superior role while wife plays an inferior role3. Which statement is NOT true about the new type of marriage C Wife earns the living while husband does housework.4. The women's attitudes toward marriage contribute to __D___.all of the above5. Which of the following can be the title for this passage? D The Equal Right Between Husband and WifeSome students at the open university left school (C B D A D )1.no less than 21 years old2.are not ginen examinations…3.the people who did not go…4.on radio and television5.when the students of other…That "Monday morning feeling " could be…………1. What is the "Monday morning feeling "? B. It's a feeling of pain in the chest which makes people sweat and gasp.2. According to the research from Germany and Italy, "Monday morning feeling" A. has something to do with heart attacks.3. What can we infer from Dr. Willich 's opinion on "Monday morning feeling" and heart attacks? B. "Monday morning feeling" is not enough to explain the cause of heart attacks.4. What did Dr. Willich suggest? A. We should learn to enjoy our work.The fourth-graders atChicago's McCormick Elementary School…………1. The best title for this passage might be_____. A. Next Hot Language to Study: Chinese2. The most difficult thing to do is finding _____. C. enough teachers for the Chinese programs3. We learn from the passage that_____. A. Scott McGinnis has been a Chinese teacher for 15 years4. According to the passage, all the following statements are true EXCEPT_____. C. government officials don't like the pressure from business leaders and parents to start Chinese programs5 The word "quadrupled" in the last paragraph is close in meaning to“multiplied by_____”. B. four timesthe more you learn ,the more you earn (B C D B A)1、they can get higher… degrees2、collge education can make a ….around him3、do all of the above4、much higher than in…nations5、In the past,high school graduates…stu dentsThe University of London is one of Britain's (B B C A C)1.The University of London is situated at a city ___ B. full of activity and energy2.The University of London is famous for___B. international education3.Whenever international students have any difficulty in life, they can go to__ for help. C. the Student Service Office4.The university assures the first year students that ___A. they can have a place in halls of residence if they wish to_.5.The main purpose of this passage is to__ C. draw more international studentsThe English names of the months of the year come from Lati. (D C A A B)1. What do people often do in the first month of the year? D.Both A and C.2. The second month of a year is named February probably because __C__. it is time to consider spring cleaning3. Regarding有关the origin of the name of the second month of a year, the author is A . not very sure4. According to the passage, which of the following is TRUE? A. It is frequently rainy and stormy in March in most of North America.5. Which of the following statements might be the topic sentence of this passage? B.The English names of the months of the year are from Latin.英文月份名称来自拉丁文You spend a big part of yout life in bed,right? (B C A B C)1.the th ird and …2.the heart beats …3. his brain is active4.a darkened room5.the body tenses when…you have decided to raise a dog.…………1. According to the writer's suggestions, dogs should be fed ___ B. regularly with balanced food.2. Why is exercise important to the dogs? B. It helps to develop friendly character and working skills.3.What does pet (paragraph 4) mean? B. The dog4.This passage discusses the following except _ D. training of a dog.Where did the british people com from?This is … (B D D A C)1.the Iberians2.many different races3.the Anglo-Saxon language4.the Britions form a large…5.the origin of the British…What kind of home you need to…………1.According to the writer's suggestions, dogs should be fed __B. regularly with balanced food.2. Why is exercise important to the dogs? B. It helps to develop friendly character and working skills.3. What does pet (paragraph 4) mean? B. The dog4. This passage discusses the following except __D. training of a dog.When all the animals of a species(种类) die out(A C A C B )1 Joan Embary is a _A_ naturalist2 Many people are worried that _C may species in the animal world may die out3 Gorillas are ___ A gentle and shy4 snakes are___C__the enemy of harmful insects D5 It is implied but not stated that now many women work in zoos. because___B Joan Embery has set a good example for them. Joan EmberyWhile plant and animal species are disappearing at a rapidly increasing rate throughout the world,(B A C C C) 1.What is the best title for this passage? B. Protecting Endangered Species保护临危物种2.The number of elephants killed illegally in Africa has decreased greatly in that _A___. African countries agreed to establish export limits on ivory from elephants3.In Africa, the number of elephants killed illegally in 1983 and 1984 was__C__. 135 000=89000+460004.The number of mountain gorillas has remained about the same for many years partly部分because of ___C___. Rwanda developed an important business that depends on protecting the gorillas5.The phrase短语"the wild"荒野in Paragraph5 refers to __C___. the wild nature翻译题C 除非他做错事,否则不会受到批评He will not be criticized unless he makes mistades.C 从他旳语音阐明他是外国人His accent betrays hin a foreigner.C 沉甸甸旳果实压弯了树枝With a lot of fruit on the tree, the branches are bent..D 当他工作时,没有什么事件能打扰他Nothing can disturd him while he is working.D 当你在学校附近,尽管周围没有小孩,你也必须减慢你旳速度You must slow down when you are near the school, even though there is no child around.D 到18世纪末,英国正迅速成为世界旳工厂By the end of the eighteenth century England had fast becoming the workshop of the world.D 到了明年7月,我在这里读书将已三年了By July of next year I shall have been study here for nearly three years.J 假如你昨天抵达,你就能见到她If you had arrived yesterday, you would have seen herJ 尽管任务重时间紧,我们仍然努力去完毕。
会计学位英语资料
会计学位英语资料1. A. sight B. case C. nose D. li s t2. A. neighbor B. fight C. enough D. daught3 A. ground B. about C. out D. would4. A . look B. book C. good D. moon5. A. another B. either C.though D.through6. A. grow B. now C. low D. snow7. A. though B. through C.another D either8. A. mind B. limit C. since D. city9. A. brown B. south C. loudly D. bought10. A. expensive B. exercise C. exit D. text11. A. glory B. grammar rge D. gay12. A. time B. light C. like D. with13. A. office B. horse C. noise D. place14. A. libraries B. grapes C. changes D. tables15. A. cold B. old C. whole D. some16 A.sad B.match C. fast D have17 A south B loudly C bought D brown c18 A match B fast C have D sad B19 A grapes B changes C tables D libraries DCCDDDBBADACDCADC下面个划线部分中有一处有错,请指出1. It’s easier for me to go there on hot than drivng a car ( driving a car )2. Jim was upset last night becausehe had to do too many homeworks( many homeworks )3. He found it impossible to finish the work with such a sjort time( with )4.Now more and more young people are learning for the little hero. ( for )5.Now that the newspaper arrived we can see the scores of the tennis matches. ( arrived )6.In new tonian it is not difficulty to write down the basic…that must be solved in…( not iefficulty )7.You should be working in stead of lie there in bed. ( lie )8.He speaks English more flrenthy than his brother is. ( is )9.The instructor had gone over the problems many times befor ths students will take the final examination. ( will take )从给出四个选题中选出最适合句子的选项1.The road is kept ope n_A__the year.A. throughout B though C.thought D.through2.“I’m leaving now”“Make sure_D__the door”A for you to lockB to have lockedC after lockingD you have locked3. She did not feel_C__going out,as she had a slight headache.A. fotB. about C like D. after4. _D___many of the customers work doing the day, Billy has to collect the money from them at night.A. AlthoughB. thereforeC. fromD. since5.He is very interested in the film,_D___I don’t like.A. whenB. whichC. howD. that6.Inquiries_C____the condition of the patients may be made personally or by telephone.A. followingB. revealingC. concerningD. affecting7.This is a _C___argument.A. convincedB. convincingC. inconvincibleD. convince8.The government will have to work hard__D___the confidence of the people after the terrible Event.A. to win throughB. to come up withC. to come atD. to win back9.Unless he is C intense love. he hardly evers eyes for very longA. grantingB. coveringC. confessingD. refusing10. If you can’t pay the bill you’re going to( B )A. be in troubleB. fall in troublesC. do troublesD. take trouble11.The observer’s statement about the accident was very__D___.we know almost very thing about it now.A. specialB. specificC. especialD. exceptional12.I_D___my paper because it is too easy for me.A.have handed out ofB. have handed overC. have handed withD. have handed in13. The noise of the traffis A panl form his work.A. annoyedB. upsetC.preventedD. distracted14. He is the problem B you should pay attention.A. whichB. to whichC. on whichD. at which15.I know that either you or you father C a copy.A. have hadB. haveC. hasD. are to have1.完型填空1. Washoe is a young chimpanzee. She is no ordinary chimpanzee, though. Scientists are doing a research on her. They want to see how civilized she can become.Already she does many things a human being can doFor example, she has been learning how to exchange messages with people. The scientists are teaching her sign language.When she wants to be picked up,Washoe points up with one finger. She rubs her teeth with her finger when she wants to brush her teeth. This is done after every meal. Washoe has also been trained to think out and find answers to problems. Once she was put in a room with food hanging from the ceiling. It was too high to reach.After she considered the problem She got a tall box to stand on . The food was still too high to be reached.Washoe found a long pole.Then she climbed onto the box , garsped the pole, and knocked down the food with pole.Washoe lives like a human,too.The scientists keep her in a fully furnishedhouse.After a hard day in the laboratory, she goes home there she plays with her toys.she even enioys watching television before going to bed Scientists hope to learn more about people by studying our closest relative chimpanzee2.完型填空Yesterday was ( jim’s birthday ).He got a lot of presents( from )his friends and family All the gifts were wrapped( in)colored paper ( some ) Of ( the packages ) ( are)large but others were very small Some ( were ) heavy, and others were light one square package was blue was a book in it Another one was long nad narrow it had an umbrella in it jim’s sister gave him a big ( round )package He thought it( was ) a ball but it ( was not ).When he( removed)the yellow paper that covered it he saw that it was globe of the world After that his brother gave him ( another ) gift It was a big box ( wrapped in )green paper jim opened it and found another box( covered with )red paper He removed the paper and saw a third box this one was biue colorEveryone laughed ( as) jim opened the boxes There were six of them In the last one he found a small white envelope There was a piece of paper in the envelope which ( said):GO to the big bed-room Look( in)the closet near the high window You will see three suitcases a black one a brown one and a gray one Your birthday present is in one of theseJim( went in ) the large bedroom. He went to the closet to the closet and began( opening )the suitcases He had to open all of them ( before) he saw his brother’s present He was very happy It Was just what Jim Wanted-----a portable typewriter1.A birthday of jim B Jim birthday C jim’s birthday D jim-birth-day2.A AT B away with C back form D from3.A in B BY C with D of4.A most B some C many D much5.A the packages B packages C the package D package6.A IS B are C was D were7.A wasB wereC had beenD have been8A circleB aroundC roundD ring9A had beenB wasC wereD would be10A hadn’t beenB would not beC weren’tD was not11A removedB tool outC took offD took away12A the ptherB otherC an otherD another13A covering withB envelopingC wrapped inD wrapped by14A wrapping inB covering inC covered withD envelop in151617A atB inC forD around18A went toB came outC went inD came to19A openB openingC closeD closing20A unlessB afterC untilD before3.完型填空It was an early morning in summer. In the streets sleep-eyed people were moving quickly. Heading towards their(jobs ).this was the beginning of another (ordinary )day in the New York city (but)this day was of be different.Waiting(above)the crowded streets, on top of (building )110 stores high was Philippe Petit. This daring French man was about to(walk)a tightrope between the two towers of the world trade center.Philippe took his first(step)with great care. The wire held. Now he was (sure)he could do it,(with )only a balancing pole. Philippe walked his way across, a(distance )of 131 feet.Soon the rush-hour,(crowds )began to notice .what a (wonder ), There,1350 feet above the street, a (tiny)figure was walking on air.Philippe made seven (trips )back and forth. He wasrit satisfied. With just (walking). At times, he would turn ,sit down and (even)go on his knees once. He had the astonishing (courage)to lie down on the thread. And thousands of (terrified )watchers stared with their hearts fast.After the forty-five-minute (show)philippe was taken to the police station. He was asked(why )he did it. Philippe shrugged and said! When I see tall building I walk.4.完型填空When Henry Alien came home 1 the office 2 he saw a note 3 his wife on the kitchen table .Henry the note 4 my mother isn’t well and I 5 home 6 her for a few days tere are 7 things that ought to 8 while I’m awayFirst take your blue coat to the dry 9 and leave your shirts at the laundry At the same time would you please stop at the shoe repaorman’s and 10 my brown shoes?And go to the suoermarket and get 11 coffee . milk and butter When you get home please telephone Mary Bickford and tell her won’t be able to go to her party tomorrow evening tell her why I can’t 12There are three things that 13 before you go to work tomorrow morning leave a note for milkman 14 just one quart of milk not two, put the garbage 15 the backyard give the dog something to eatIf you have on Saturday cut the grass Don’t forget the frass in the backyard the newspaper boy will come 16 Saturday afternoon Be sure 17 him moneyI think that’s all I’ll telephone this evening and 18 you know how mother is ;LOVE ALICEHenry looked Out the window 19 the grass Alice wanted him cut His had asked him to do many things He hoped her mother 20 well very quickly第一A.out of B back C from D instesd of第二空A last night ThursdayB last Thursday nightC Thunrsday last nightD Thursday night last1.阅读明白得A man on a linely island can act as he likes because has no one to consider except himself But when Robinson Crusoe discovered footprints in the sand he could no longer act precisely as before He had to think of the existence of a comanion and the possible effect of his actions upon a second person .Two peoele thus suddenly brought face to face can not ignore each other Either one must overcome the other or they must arrive at some form of coexistence In the latter event they have first to convince each other of their friendly intentions. When a man comes upon a tribe whose language he does not know. he will nod smile. make friendly gestures and perhaps send them small gifts If these offers are successful the tribesmen will take him to their village and bring him food and drink Moreover the arrival of an important bisitor is something out of the or dinary So as an answer to the feeling that their guest should be treated as well as they can something better than the or dinary food will be provided and the meal followed by singing and dancing The host wishes to make his guest feel at home the guest to show thanks of the kindness he has received Uestions of good behavior and consideration for others maybe have arisen in one form or another since social life began because social life is impossible if each person thinks only of himselfIf men are to live together in a community they must as a measure of common sense and in the interest of all accept a certain number of rules and conventions Such agreement is more than ever necessary Chaos may result when four people play bridge according to widely different conventions The same is true of social life1.A man on a lonely island can act as he like because .2 Two strangers will never get along well unless .3.If you meet a tribe whose language you don’t know you can offer all followingsEXCEPT4. The arrival of an important visitor is something out of the ordinary so they will5. If you want to live well in a communityA no one cares for himB no one feels it necessary to worry about himC he feels it necessary to take care of himselfD he feels it unnecessary to consider others2.阅读明白得Manners are important to happy relations among people. Everyone likes a person with good manners .NO one likes a person with bad manners. But what are good manners? How does one know to do and what not to do?Well here are some examplesA person with good manners never laughs at people when they are in trouble. instead he tries to help them. he is always kind to others When people are waiting for a bus, he takes his turn He does not push to the front of the line on the bus. he gives his seat to an older person or a person with a very young child. If he knocks into someone or gets in his way heavys Excuse me of I’m sorryHe says Please when he asks for something and Thank you when he receives something .He stands up when he is speaking to an older person and he does not sit down. until the other person takes his seat. He does not interrupt other people when they are talking.He does not talk too much, He does not talk loudly or laugh loudly in public When He is eating he does not speak with his ,out full of food. He uses handkerchief when he sneezes or coughs, He does not spit in publicAS a student it is a bad manner to come late to class If you are you should make an apology to the teacher either at time of after the class. It is also a bad manner to keep silent when the teacher asks you a question. If you do not know the answer say so immediately. If you do know answer in a loud enough voice so that all the classmate hear. It is polite for the students to help the teacher. Sometimes students can help their teachers to clean the blackboard to close or open the door or windows. Sometimes there are papers to collect or to hand out This kind of help is always AppreciatedIdeas of what are good manners are not always the same in different countries, But in all countries it is important to be kind and helpfulQuestion1.person with good manners is popular with others because2. A person with good manners will those in trouble3.When you are with an old man you should do all the following except4.Whice of the following is NOT proper for a student with good manners to do ?5.You’d better keep in mind that第二空A .feel sorry for B. laugh at C .feel it difficult to help D .do whatever he can do help 第三空A.s tanding up when you have a talk with himB.giving your seat to him on the busC.i nterruptong tim if he talks too muchD.s howing tour respect to him第四A . making no sound all the in classB. coming to school on timeC . Doing your best to help the teacherD. Answering the questions in a loud voice to make him heard第五A you can act as you like in any countryB.you can act in the same way even in different countriesC.people are indifferent to what good manners areD, When in Rome do as the Romans do3.阅读明白得1.IN Britain it is common to ne invited to someone’s home rather than to a restaurant. If you are invited to a resraurant it is because your host is very busy. Can’t cook very well.Or wants to give you the enioyment of some special type of food or perhaps, has often invited you home and now want to give you a soecial treat.Presents if you are invited to someone’s home to bave a meal it is usual to take some flowers of a box of chocolates. It’s not usual to take a bottle of wine unleess you know your host well although flowers and chocolates are quite acceptable it wouid be very nice if yo could take something from your country. It is different if you anr invited to a party Many paries these days are “bring a bottle parties. Unless your host is very rich then a bottle of wine is always welcome if it is a big party of aay 30 or more peopleDress if you aren’t sure ehat you should wear then ask your host or your friends Usuanlly dress is informal and individual in britain for partes and for invitations to dinner in peoel’s home. IF you are going to an expensive restaurant中译英21.The chairman bestows honors to students.22Newton was the first to discover the object of mutual.23,His heart beat so fast that he was almost breathless.24,Until World War 2 jets began to use.25,Alough the works are hard,we must finish them.26.their accent shows that they are foreigers27.he might have caught the train if he started earlier。
会计英语练习题及答案
《会计英语》练习题及答案一、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 3B 1 and 4C 3 onlyD 2 and 32.Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010he 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 DrB.$8 500 CrC.$14 000 DrD.$14 000 Cr3.Should dividends paid appear on the face of a company’s cash flow statement?A. YesB. NoC. Not sureD. Either4.Which of the following inventory valuation methods is likely to lead to the highestfigure for closing inventory at a time when prices are dropping?A. Weighted Average costB. First in first 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 chequeA. (1), (3)B. (1), (2)C. (2), (3)D. (2), (4)6. Which of the following items may appear as current liabilities in a company’s balance sheet?(1) investment in subsidiary(2) Loan matured within one year.(3) income tax accrued untill year end.(4) Preference dividend accruedA (1), (2) and (3)B (1), (2) and (4)C (1), (3) and (4)D (2), (3) and (4)7. The trial balance totals of Gamma at 30 September 2010 are:Debit $992,640Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance.A 1 and 2B 2 and 3C 2 and 4D 3 and 48. Listed below are some characteristics of financial information.(1) True(2) Prudence(3) Completeness(4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only9. Which of the following statements are correct?(1) to be prudent, company charge depreciation annually on the fixed asset(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form(3) in order to achieve the comparable, items should be treated in the same way year on yearA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 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 account2)He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods isdelivered 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 future5)He then buys goods from another supplier, Kamen, for $2 000 on credit, goods isdelivered 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 assetDepreciationCr fixed asset2.Dr notes payableCr bank4、业务题1)Dr CashCr capital2)Dr finished goodsCr Cash3)Dr CashCr sales revenue4)Dr accounts receivableCr sales revenue5)Dr finished goodsCr accounts receivable6)Dr administrative expenseCr Cash7)Dr CashCr accounts receivable8)Dr CashCr finished goods9)Dr CashCr financial expense10)Dr sales revenueCr Cash。
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。
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 accounting equation?A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Liabilities = Assets - EquityAnswer: A2. Which of the following is not a type of intangible asset?A. PatentB. TrademarkC. CopyrightD. InventoryAnswer: D3. What is the purpose of adjusting entries?A. To correct errorsB. To update the financial statementsC. To prepare for closing the booksD. All of the aboveAnswer: D4. What is the term for the process of allocating costs to specific cost objects?A. Cost allocationB. Cost centeringC. Cost accountingD. Cost trackingAnswer: A5. Which of the following is an example of a non-current liability?A. Accounts payableB. Long-term debtC. Wages payableD. Sales tax payableAnswer: B二、简答题(每题10分,共20分)6. Explain the concept of depreciation and its impact on financial statements.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It reflects the consumption of the asset's economic benefits and is used to match the expense with the revenue generated by the asset. The impact on financial statements includes a reduction in the asset's book value on the balance sheet and an increase in the accumulated depreciation account, as well as a decrease in net income on the income statement due to the depreciation expense.7. What are the main differences between cash and accrualaccounting?Answer: Cash accounting records transactions when cash is received or paid, focusing on the actual movement of cash. Accrual accounting, on the other hand, records transactions when they occur, regardless of when cash is received or paid. Accrual accounting provides a more comprehensive picture of a company's financial performance by matching revenues with the expenses incurred to generate those revenues.三、计算题(每题15分,共30分)8. If a company purchased a machine for $120,000 with an estimated useful life of 10 years and no residual value, calculate the annual depreciation expense using the straight-line method.Answer: Annual depreciation expense = (Cost of the machine - Residual value) / Useful life = ($120,000 - $0) / 10 years = $12,000 per year.9. A company has the following accounts at the end of the year: Accounts Receivable $50,000, Inventory $30,000, and Prepaid Expenses $10,000. Calculate the current assets.Answer: Current assets = Accounts Receivable + Inventory + Prepaid Expenses = $50,000 + $30,000 + $10,000 = $90,000.四、案例分析题(每题15分,共15分)10. A company reported net income of $200,000 for the year. However, they made an error in recording a $10,000 expense that was not included in the income statement. What is thecorrected net income?Answer: The corrected net income should be reduced by the omitted expense. Therefore, the corrected net income = Original net income - Omitted expense = $200,000 - $10,000 = $190,000.五、论述题(每题15分,共15分)11. Discuss the importance of internal controls in preventing fraud and ensuring accurate financial reporting.Answer: Internal controls are critical in preventing fraud and ensuring accurate financial reporting as they provide a system of checks and balances within an organization. They help to safeguard assets, promote operational efficiency, and ensure compliance with laws and regulations. Effective internal controls can deter and detect errors or fraud, thereby enhancing the reliability and integrity of financial statements.考试结束,请考生停止作答。
会计英语的考试题目及答案
会计英语的考试题目及答案会计英语考试题目及答案一、选择题(每题2分,共20分)1. What is the term used to describe the process of recording financial transactions in a company's books?A. BudgetingB. AccountingC. AuditingD. Forecasting答案:B2. 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 process of ensuring that the financial records are accurate and complete is known as:A. BookkeepingB. AccountingC. AuditingD. Reporting答案:C4. What is the primary purpose of an income statement?A. To show the financial position of a company at a specific point in time.B. To show the changes in equity of a company over a period of time.C. To show the profitability of a company over a period of time.D. To show the cash inflows and outflows of a company over a period of time.答案:C5. Which of the following is not a principle of accounting?A. Accrual BasisB. ConsistencyC. MaterialityD. Fair Value答案:D6. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twice in different accounts.B. Recording transactions in two different ways.C. Recording debits and credits for every transaction.D. Recording transactions in two different books.答案:C7. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Liabilities - Equity = AssetsD. Equity - Assets = Liabilities答案:A8. What is the purpose of depreciation in accounting?A. To increase the value of an asset.B. To allocate the cost of a tangible asset over its useful life.C. To sell an asset.D. To calculate the profit of a company.答案:B9. Which of the following is a non-current liability?A. Accounts PayableB. Wages PayableC. Long-term DebtD. Taxes Payable答案:C10. The term "revenue recognition" refers to the process of:A. Recognizing expenses when they are paid.B. Recognizing revenues when they are earned.C. Recognizing assets when they are acquired.D. Recognizing liabilities when they are incurred.答案:B二、简答题(每题5分,共20分)1. Explain the difference between "cash basis" and "accrual basis" accounting.答案:Cash basis accounting records transactions when cash is received or paid, whereas accrual basis accounting records transactions when they are earned or incurred, regardless of the cash flow.2. What is the purpose of a balance sheet?答案:The purpose of a balance sheet is to present thefinancial position of a company at a specific point in time, showing what the company owns (assets), what it owes (liabilities), and the net worth of the company's owners (equity).3. Define "depreciation" in the context of accounting.答案:Depreciation is the systematic allocation of the costof a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits over time.4. What is the importance of an audit in the financial reporting process?答案:An audit provides an independent assessment of the accuracy and completeness of a company's financial statements, enhancing their credibility and reliability for stakeholders.三、案例分析题(每题15分,共30分)1. Assume you are an accountant for a company that has just sold a product for $10,000 on credit. Prepare the journalentry for this transaction under both cash basis and accrual basis accounting.答案:Under cash basis, no journal entry is made until cashis received. Under accrual basis, the journal entry would be: Dr. Accounts Receivable $10,000Cr. Revenue $10,0002. A company has the following transactions in January: purchased office supplies for $500 in cash, received $2,000for services provided in December, and accrued $1,500 in wages for January. Prepare the adjusting entries for these transactions at the end of January.答案:The adjusting entries would be:Dr. Office Supplies Expense $500Cr. Office Supplies $500 (for cash purchase)Dr. Accounts Receivable $2,000Cr. Revenue $2,000 (for services provided in December)Dr. Wages Payable $1,500Cr. Wages Expense $1,500 (for accrued wages)四、论述题(每题15分,共30分)1. Discuss the role of ethics in accounting and provide examples of ethical dilemmas that an accountant might face. 答案。
会计英语试题及答案
会计英语试题及答案一、选择题(每题2分,共20分)1. What is the term for the systematic, periodic assessmentof the performance and financial position of a business?A. AuditingB. BudgetingC. Financial AnalysisD. Forecasting答案:C. Financial Analysis2. Which of the following is not a basic accounting principle?A. Accrual Basis AccountingB. ConsistencyC. Cash Basis AccountingD. Going Concern答案:C. Cash Basis Accounting3. The process of recording transactions in a journal isknown as:A. PostingB. JournalizingC. ClosingD. Adjusting答案:B. Journalizing4. What does the term "Double Entry" refer to in accounting?A. Recording transactions twiceB. Recording transactions in two different accountsC. Recording transactions in two different waysD. Recording transactions in two different periods答案:B. Recording transactions in two different accounts5. The financial statement that provides a snapshot of a company's financial condition at a specific point in time is:A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Changes in Equity答案:B. Balance Sheet二、填空题(每题2分,共20分)6. The __________ is the accounting equation that shows the relationship between assets, liabilities, and equity.答案:Accounting Equation7. In accounting, the term __________ refers to theallocation of the cost of a tangible asset over its useful life.答案:Depreciation8. The __________ is the process of summarizing the transactions recorded in the ledger accounts and presentingthem in a more condensed form.答案:Trial Balance9. __________ is the method of accounting where revenues and expenses are recognized when they are earned or incurred, not necessarily when cash is received or paid.答案:Accrual Accounting10. The __________ is the financial statement that shows the changes in a company's cash and cash equivalents during a period.答案:Cash Flow Statement三、简答题(每题10分,共30分)11. Explain the purpose of a balance sheet in a business context.答案:The purpose of a balance sheet is to provide stakeholders with a snapshot of a company's financialposition at a specific point in time. It lists the company's assets, liabilities, and equity, and is used to assess the company's liquidity, solvency, and overall financial health.12. What are the main differences between an income statement and a statement of cash flows?答案:The income statement reports a company's financial performance over a period, focusing on revenues and expenses to determine net income. The statement of cash flows, on the other hand, shows the inflows and outflows of cash during thesame period, highlighting how the company generates and uses cash.13. Describe the concept of "matching principle" in accounting.答案:The matching principle in accounting requires that expenses be recognized in the same accounting period as the revenues they helped generate. This principle ensures that the financial statements reflect the actual economic activity of the period, providing a more accurate picture of the company's financial performance.四、计算题(每题15分,共30分)14. Given the following trial balance figures, calculate the total current assets and total current liabilities.| Account | Debit ($) | Credit ($) ||||-|| Cash | 12,000 | || Accounts Receivable | | 8,000 || Inventory | | 15,000 || Prepaid Expenses | 2,000 | || Accounts Payable | | 5,000 || Wages Payable | 1,000 | || Total Current Liabilities | | 6,000 |答案:Total current assets = Cash + Accounts Receivable + Inventory + Prepaid Expenses = 12,000 + 8,000 + 15,000 +2,000 = 37,000Total current liabilities = Accounts Payable + Wages Payable + Total Current Liabilities = 5,000 + 1,000 + 6,000 = 12,00015. If a company has a net income of $50,000 and an increase in retained earnings of $75,000, calculate the dividends paid by the company.答案:Dividends paid = Increase in retained earnings - Net income = 75,000 -。
电大会计学位英语--汉译英-机考占20分
电大会计学本科学位英语考试题库_翻译1.18世纪末,英国迅速成为世界的工厂At the end of the 18th century, Britain became the world’s factory quickly.2.到18世纪末,英国正迅速成为世界的工厂。
By the end of the 18th century England was fast becoming the workshop of the world.3.在十八世纪末,英国迅速成为世界的工厂Britain quickly became the world’s factory at the end of the 18th century. Cc1.除非他做错事,否则不会受到批评Unless he does something wrong, or he will not be criticized.2.从他的语音说明他是外国人。
His accent tells that he’s a foreigner .3.沉甸甸的果实压弯了树枝。
The fruits were so heavy that they bent the branches.Dd1.到了明年7月,我在这里读书将已三年了。
By July of next year I shall have studied here for three years.2.当他工作时,没有什么事件能打扰他。
Nothing can interrupt him when he is working.3.当你在学校附近,尽管周围没有小孩,你也必须减慢你的速度。
When you are near the school, you must slow down, even though there is no child around.4.到他来的时候,我们已经等了他两个小时了。
We had been waiting for him for two hours by the time he came.Ff1.飞船进入大气层会全速燃烧直至完全消失A spaceship entering the earth's atmosphere at full speed would burn up completely and disappearHh1、毫无疑问的是,所有的电视节目都应该是教育。
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会计学位英语考试练习题(六)Passage1:Today, supermarkets are found in almost every large city in the world. But the first supermarket was opened only fifty years ago. It was opened in New York by a man named Michael Cullen.A supermarket is different from other types of stores in several ways. In supermarkets, goods are placed on open shelves. The customers choose what they want and take them to the check-out counter. This means that fewer employees are required than in other stores.The way products are displayed is another difference between supermarkets and many other types of stores. For example, in supermarkets, there is usually a display of small inexpensive items just in front of the check-out counter: candies, chocolate, magazines, cheap books and so on, why are they there?Most customers who go to a supermarket buy from a shopping list. They know exactly what they need to buy. They shop according to a plan. By the time he or she reaches the check-out counter, the customer is feeling pleaded and relaxed because the task of shopping is finished. In this happy mood, the customer sees an attractive display of inexpensive goods that were not on her shopping list. Now she feels like buying something just for her own pleasure and enjoyment. Many customers buy from these displays of products near the check-out counter, and this is exactly what the owner of the supermarket hopes they will do.Another important fact in helping a customer choose what to buy, is where a product is placed on a shelf. A product that is placed at eyelevel on a shelf sells much better than one which is placed on a lower or higher shelf. A product which is easy to see sells best. Manufacturers pay a higher price to have their products placed at eye level on the shelves.The comfort and convenience of shopping centers is another factor which makes them popular with customers. Large parking spaces are provided, and many supermarkets stay open until very late at night.1. According to the passage which statement is NOT true?A) Today supermarkets are found in almost every big city.B) The first supermarket was opened only half a century ago.C) The first supermarket was opened in New York.D) A supermarket is different from other kinds of stores in two ways答案: D解析:细节题。
根据第一段内容知道A、B和C都是正确的,另外第2段的第一句中several ways和下面文章的内容也都可以知道不仅仅是两个方式。
2. According to the passage which statement is true/A) Supermarkets need more clerks than other stores.B) In supermarkets goods are placed on closed shelves.C) The customers prefer supermarkets to other kinds of stores.D) The customers pay any clerk they meet for what they have bought in supermarkets答案: C解析: A 正好和作者的意思相反了,B也是,应该是opened才是正确的。
D中不是直接向导购付费。
3. A product that is placed ___ sells best.A) on a lower shelf B) on a higher shelfC) as high as one’s waist D) as high as one’s eyes答案: D解析:细节题。
文章中的A product that is placed at eyelevel on a shelf sells much better than one which is placed on a lower or higher shelf可以知道正确的答案,4. Why do you think shopping centers attract more customers than other kinds of stores/A) They have more kinds of goods.B) They have few employees.C) They display small inexpensive items in front of check-out counters.D) They have large parking lots and they stay open until almost midnight.答案: D解析:细节题。
文章的最后一段是说明超市比较起其它的商店优点。
也是受大家喜欢的原因。
5. According to the way small inexpensive items are displayed we can infer that the owner of a supermarket has a good knowledge of ___A) physiology B) psychology C) biology D) biophysics答案: B解析:A是生理的意思,B是心理,C是生物D是生物物理原理,推论对消费者的促销只有依据消费者的心里才能做出正确的经营决策。
Passage 2:Most of the ill health we suffer could be prevented if people made more effort to change their life styles. Instead, many people continue to smoke, to drink excessively to eat unbalanced diets. How can governments help people protect their health and avoid premature death?Well, many of the measures which need not be expensive. One of the first preventive health measures should be an increase in taxes on tobacco to the point at which consumption falls off. The aim should be to raise the same amount of revenue from a decreasing number of people. In the short term such a policy could even raise extra money, which could then be spent on subsidizing sport so that advertising tobacco through sports sponsorship could be banned.Legislation is badly needed to ban all advertising of tobacco products as it persuades people to smoke more and so is in a larger part responsible for the ill health and thousands of premature deaths caused by cancer of the lung. Other measures should be enforced, such as a much tougher health warning on cigarette packets, and tobacco companies should be made to contribute to research into a cure for lung cancer. Alcoholism could be prevented by making wines, spirits and strong beers more expensive and the revenue raised could be used to set up clinics to help the people who already have a drinking problem and want to give up. Similarly all advertising of alcohol should be banned and compensationpaid to families of alcoholics who die of the liver disease.6. Among the following statements, which one is not the life style that people should make more effort to change in order to suffer less?A) stop smoking B) drink less C) eat balanced food D) collect stamps答案: D解析:一段中都已经提到了吸烟和饮食,就是没有涉及到收集邮票的形式,所以不选D这是一道细节题。