会计英语期末试卷

会计英语期末试卷

出卷人：叶君敏适合06财会（1）（2）班级2008-1-7

一、你认识下列专业术语吗？请将他们译成中文。10分

accounting accounting equation

accountants assets

liabilities on credit

debit side credit side

freight charges the balance sheet

二、选择正确答案。20分

1.The purpose of accounting is to ___________________.

A.provide financial information

B.make economic decision

C.levy taxes

2.The process of recording transactions in the journal is termed

______________________.

A. posting

B. journalizing

C. the trial balance

3.If a company has liabilities of 19,000 and owner’s equity of 57,000 ,the

assets of the company are ______________.

A.76,000

B.38,000

C.80,000

4.If a company has assets of 86,000 and liabilities of 9,600 .the owner’s

equity of the company is __________________.

A.95,000

B.8,000

C.76,400

5.Which of the following is a liabilities account?

A. withdrawals

B. accounts receivable

C. interest payable

6.Which of the following is an assets account?

A. notes receivable

B. commission

C. bonds payable

7.Which of the following is an owner’s equity account?

A. notes payable

B. capital

C. supplies

8.Which of the following is a revenue accounts?

A. accounts payable

B. withdrawals

C. commission

9.In the double –entry system, each transaction must be recorded

_________________.

A. once

B. twice

C. three times

10.The income statement for a merchandising concern differs from that for a

service firm is ____________.

A. revenue from sales

B. cost of goods sold

C. operating expenses

三、完成下列句子。10分

1.Early definition of accounting tended on the traditional_

________________________functions of the account.

2.The simplest form of the account is known as

_________________________________.

3.The simplest and most flexible type of the journal is

________________________________.

4.In some industries, it is common to give discounts for early payment

called________________________.

The double-entry system is based on _____________________________________.

四、选词填空。10分

be divided into in order to in advance

in engaged in play an important role in

1.An expense paid ___________________________ is known as a

prepaid expense.

2.I get up early ________________________ catch the first bus to

school.

3. A year can ________________________ twelve months.

4.Accounting_________________________________ modern society.

5.Mother is an accountants. So she _____________________

accounting career.