会计学专业 会计英语试题
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一、words and phrases
1.残值 scrip value
2.分期付款 installment
3.concern 企业
4.reversing entry 转回分录
5.找零 change
6.报销 turn over
7.past due 过期
8.inflation 通货膨胀
9.on account 赊账
10.miscellaneous expense 其他费用
11.charge 收费
12.汇票 draft
13.权益 equity
14.accrual basis 应计制15.retained earnings 留存收益
16.trad-in 易新，以旧换新
17.in transit 在途
18.collection 托收款项
19.资产 asset
20.proceeds 现值
21.报销 turn over
22.dishonor 拒付
23.utility expenses 水电费
24.outlay 花费
25.IOU 欠条
26.Going-concern concept 持续经营
27.运费 freight
二、Multiple-choice question
of the following does not describe accounting? ( C )
A. Language of business
B. Useful ofr decision making
C. Is an end rathe than a means to an end.
by business, government, nonprofit organizations, and individuals.
objective of financial reporting is to ( B )
A. Assess the adequacy of internal control.
information useful for investor decisions. management results compared with standards. information on compliance with established procedures.
of the following statements is(are) correct?( B )
depreciation represents a cash fund being accumulated for the replacement of plant assets.
company may use different depreciation methods in its financial statements and its income tax return.
cost of a machine includes the cost of repairing damage to the machine during the installation process.
use of an accelerated depreciation method causes an asset to wear out more quickly than does use of
the unit-of-product method.
4. Which of the following is(are) correct about a company’s balance sheet? ( B )
displays sources and uses of cash for the period.
is an expansion of the basic accounting equation
is not sometimes referred to as a statement of financial position.
is unnecessary if both an income statement and statement of cash flows are availabe.
of financial reporting to external investors and creditors include preparing information about all
of the following except. ( A )
used to determine which products to poduce
about economic resources, claims to those resources, and changes in both resources and claims.
that is useful in assessing the amount, timing, and uncertainty of future cash flows.
that is useful in making ivestment and credit decisions.
of the following measures strengthens internal control over cash receipts except. ( C )
use of a petty cash fund. of a daily listing of all checks received through the mail.
use of cash registers. deposit of cash receipts in the bank on a daily basis.
primary purpose for using an inventory flow assumption is to. ( A )
against revenue an appropriate cost of goods sold. the physical flow of units of merchandise. income taxes. the reported amount of net income.
general terms, financial assets appear in the balance sheet at. ( B )
value value future sales value.