会计英语题

甘肃林业职业技术学院2016-2017年第一学期16会计班、人本班《会计英语》期末考试题Part I The users of accounting information can be divided roughly into two groups: those who have a direct interest in the business (D); those who have indirect interest in the business (I).Write the correct letter D or I in the brackets.( ) management( ) creditors( ) investors( ) lawyers( ) brokers( ) tax authorities( ) financial pressPart II Write the missing words in the blanks.1. Accounting is as old as the of human.2. Accountants invented bookkeeping system that fueled the Renaissance.3. Accountants play an important role in the information revolution that is improving the economy.4. AICPA defined accounting as the art of , and in a significant manner and in terms of , transactions and events which are, in part at least, of a financial character, and interpreting results thereof.5.The modern definition of accounting is an information system that , , and financial information about an identifiable , .6. Encyclopdia defines accounting as the process of , and processing financial information for business purposes.7. In modern business society, accounting is seen as a activity. It is a link between business activities and decision makers.8. , and are the three basic forms of organizations.9.A business owned by one person is called a or a .10.All the debts in a sole proprietorship should be paid by the .11.If the single proprierorship becomes ,creditors have the right to force the owner to sell his or her own properties to pay the debts.12.Partnerships are set up by the owners who wish to combine or for some common business purpose.13.When owners invest property into the partnership business, they give up the on their separate use of the property.14.Partnerships are classified into two types: partnership and partnership.15.If the partnership agreement describes the method of distributing the profits but does not mention the losses, the losses are distributed in the same way as .16.A partnership is ended when a partner , , ,dies or .17.Stockholders in a corporation own the of that the corporation issues.18.A corporation is formed by the investment of the .19.The appoints the managers of a corporation to execute the company’s policies and carry out day-to-day operations.20.The management must report the financial results to the board of directors and to the periodically.21.In most cases,the management in a corporation consists of thepresdent,, , and .Part III Write T (true) before the statement which are true and F (false) before the statements w. hich are false.Try to correct the false ones.1.Only the owner supplies management and labor to the single proprietorship.2.The proprietor owns all the profits and is responsible for losses for a single proprietorship.3.If the sole pro prietorship business’ properties can’t afford to pay the debt,it is legal to use the wasgh for wosds.owner’s house and other property to pay for the debt.4.The single proprietorship is forced to maintain completely separate records for business affairs and the family household.5.The owner of the single proprietorship has the right to change the size and management of the business unit as he or she desires at any time.6.The owner of single proprietorship can withdraw money from the business to pay for her or his personal expenditure.7.The property is owned jointly by all the owners in a partnership.8.The admission of a new partner can’t affect the form of the partnership.9.Each partner is responsible for all the debts of the business.10.Stockhoiders take part in the daily management and the decision-making.11.The paper work in a corporation is more complicated than that in a sole proprietorship or a partnership.12.The profit and loss in a partnership must be allocated equally by the partners.13.Any partner in a partnership can stand for the company to sign a contract as long as he or she acts within the scope of normal operations of the business.14.A corporation and its stockholders are considered as the same entity.15.Stockholders can only invest cash in a corporation to own the share.16.Cash is the only form of dividend.17.A corporation will come to the end when some of its owners change their ownership.Part IV Match the accounting terms in Column A with the Chinese explanations in Column B.Column A Column BNotes Receivable 1.预付保险费Account Receivable 2.应收账款Prepaid Insurance 3.应收票据Accumulated Depreciation 4.应付账款Office Supplies 5.办公设备Accounts Payable 6.办公用品Unearned Photocopy Fees 7.累计折旧Mortgage Payable 8.折旧费用Capital 9.预收影印费Phtocopy Fees Earned 10.煤气水电费用Office Salary Expense 11.资本；所有者权益Utility Expense 12.应付抵押款Depreciation Expense 13办公工资费用Office Equipment 14.影印收入Part V Use the accounting equation to answer the following questions.1.The assets of Company A are $ 145200 , and the owner’s equity is $26000 .What is the amount of the liabilities ?2.The liabilities and owner’s equity of Company B are $ 94 , 000 and $ 39 , 000. What is the amount of t he assets ?3.The liabilities of Emerald Co. equal one-third of the total assets , and owner’s equity is $ 120 , 000. What is the amount of theliabilities ?4.At the beginning of the year , Company D’ s asset were $ 220 , 000 , and its owner’s equity was $ 123 , 000. During the year , assetsincreased $ 123 , 000. During the year , assets increased $ 60 , 000 , and liabilities decreased $ 10 , 000. What was the own er’s equity at the end of the year ?。