会计学专业会计英语试题
南开14秋学期《会计专业英语》在线作业答案
C. deduction from the balance per bank statement
D. addition to
正确答案：C
14. Which of the following is not included in the computation of the quick ratio?
A. shareholders who are mutual agents
B. direct management by the shareholders (owners)
C. its inability to own property
D. shareholders who have limited liability
B. proprietorship
C. partnership
D. corporation
正确答案：A
13. The amount of the outstanding checks is included on the bank reconciliation as a(n)（）
A. deduction from the balance per depositor's records
A. FIFO
B. LIFO
C. avLeabharlann rageD. specific identification
正确答案：B
11. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
金融英语中级会计学汇总真题一 (1)
金融英语中级会计学汇总真题一(总分：120.50，做题时间：120分钟)一、SECTION ONE (Compulsory) Answer all six questions in this section. Each question carries 10 marks. (总题数：7，分数：10.50)1.A “Carriage Outwards” account normally has a debit balance.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：2.“Long Term Investment” is an item of shareholders’ fund.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：3.“Cash basis accounting” means that accounts only record items which have realizable values in cash.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：4.A “Purchases” acco unt records only items which were bought for resale.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：5.“Share Premium” is a capital profit.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：6.A “quick ratio” tests the liquidity of a business.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：7.A variable cost is a cost which changes according to market conditions.（分数：1.50）__________________________________________________________________________________________正确答案：()解析：二、Question 2 (Total: 10 marks) Read the following statements and choose the correct answers by writing the alphabetical letter on the answer sheets.(总题数：10，分数：10.00)8.A “relevant cost” is（分数：1.00）A.a cost which has been paidB.a future cost which is associated with the decision at hand.C.a future cost which must be incurred if a firm is to continue in business.D.a fixed cost in a project解析：9.Provision for doubtful debts is（分数：1.00）A.an account recording all debts which are doubtful in collection.B.a current liability.C.a current asset.D.a reduction in the value of an asset.解析：10.A cash flow statement（分数：1.00）A.shows the amounts of money in cash, or near cash form, received and paid out by a firm from trading during a period.B.shows the amounts of money in cash, or near cash form, received and paid out by a firm from all activities during a period.C.shows the change in financial positions of a firm during a period.D.shows a firm’s cash transactions during a period.解析：11.A sole trader’s capital at a particular dat e equals（分数：1.00）A.the amount of cash he has in the business.B.his net assets at cost in the business.C.all his assets in the business at realizable values.D.all his assets at book values in the business less all liabilities of the business.解析：12.A balance sheet shows（分数：1.00）A.all assets of a firm at market values and all its liabilities at a particular date.B.all known assets and all known liabilities and capital of a firm at a particular date.C.estimated values of all assets, capital and liabilities of a firm at a particular date.D.all assets, all liabilities and proprietors’ fund at book values of a firm at a particular date.解析：13.A “liquid asset” means（分数：1.00）A.an asset in cash or readily convertible to cash.B.an asset which has not a physical form.C.an investment which is realizable at any time.D.a current asset other than trading stock解析：14. A machine bought for resale is（分数：1.00）A.a capital expenditureB.a trading stock itemC.a fixed assetD.a production cost15.A “break-even” sales volume means（分数：1.00）A.a sale volume which will produce no profit or lossB.a minimum sales volume which will produce the target profit.C.a sales volume which is very close to budget.D.a sales volume which is below the break-even point.解析：16.A pidend paid by a company is（分数：1.00）A.an appropriation of profits.B.a capital expenditure.C.a revenue expenditure.D.a return on capital解析：17.Capital profits mean（分数：1.00）A.profits derived from the use of capitalB.profits derived from the use of fixed assets.C.returns on capital.D.profits from disposal of fixed assets.解析：三、Question 3 (Total: 10 marks)(总题数：1，分数：10.00)18.$000 Stocks at 1 Jan 01: Raw materials 20 Work in progress 10 Finished goods 25 Wages paid to production workers 60 Raw materials bought in year 150 Factory administration expenses 12 Depreciation of production machinery 15 Further information: Closing stocks at 31 Dec 01: Raw materials 18 Work in progress 3 Finished goods 30 Required: Prepare a manufacturing account in good form for the business.（分数：10.00）__________________________________________________________________________________________ 正确答案：()解析：四、Question 4 (Total: 10 marks)(总题数：1，分数：10.00)The following are the account balances of a limited company as at 31 December 2001: $,000 $,000 Ordinary share capital 600 10% Preferential share capital 400 share premium on Ordinary shares 300 Retained profits 500 Debentures (due 30 June 2002 ) 1,300 Plant and machinery 1,700 Provision for depreciation of plant and machinery 600 Dividends declared: Preferential 40 Ordinary 10 Trade creditors 700 Trade debtors 1,200 Provision for doubtful debts 80 Office expenses due but unpaid 20 Investments income receivable 30 Investments in associated companies 920 Trading stock 700 _____ 4,500 4,500 Net profit for the year, after deducting profits tax $30,000 and interest payments $23,000, was $220,000. Required: Calculate the following accounting ratios for the company: （分数：10.00）(1).Current ratio (2 marks) （分数：2.50）__________________________________________________________________________________________ 正确答案：()解析：(2).Quick ratio (2 marks) （分数：2.50）__________________________________________________________________________________________ 正确答案：()(3).Return on investment (or assets) (3 marks) （分数：2.50）__________________________________________________________________________________________正确答案：()解析：(4).Return on equity (3 marks)（分数：2.50）__________________________________________________________________________________________正确答案：()解析：五、Question 5 (Total: 10 marks)(总题数：1，分数：10.00)X and Y were trading in partnership sharing profits and losses in the ratio of 1:1. They agreed to accept Z as a new partner. The new profit and loss sharing ratio among X, Y and Z would be 2:2:1. The capital account balances of X and Y were $100,000 (Cr) respectively. Z was to contribute $50,000 cash as his capital and also contribute $200,000 cash to the business as consideration for his share of the goodwill of the partnership. （分数：10.00）(1).Prepare a statement showing the sharing of the goodwill between the old partners and among the new partners. (5 marks)（分数：5.00）__________________________________________________________________________________________正确答案：()解析：(2).Make journal entries for Z’s contributions assuming that no goodwill account is to be raised.(5 marks)（分数：5.00）__________________________________________________________________________________________正确答案：()解析：六、Question 6 (Total: 10 marks)(总题数：1，分数：10.00)On 1 May 2002 the cash book of a business showed a bank balance of $7,712 (Dr) but the bank statement of the same date showed a credit balance of $10,912. After checking the records, the following information was found: 1. Cheque received in the amount of $1,000 has been recorded in the cash book but has not been banked. 2. Cheque in the sum $4,360 has been drawn and sent out but it has not been presented to the bank for payment. 3. A cheque for $960 was banked but was subsequently returned by the bank marked “Insufficient fund”. No entry has been made for this in the cash book. 4. Interest $200 has been charged by the bank but no entry has been made in the cash book.5. A cheque for $3,700 from a customer has been incorrectly entered in the cash book as $2,700. It was correctly recorded by the bank. Required: （分数：10.00）(1).Make adjusting entries in the cash book to show the correct balance. （分数：5.00）__________________________________________________________________________________________正确答案：()解析：(2).Prepare a bank reconciliation statement from the correct cash book balance to the balance in the bank statement. （分数：5.00）__________________________________________________________________________________________正确答案：()解析：七、SECTION TWO Answer any two questions in this section.(总题数：3，分数：60.00) Question 7 (Total: 20 marks) The book of Delta Ltd as at 31 December 2001 showed the following balances: $ Ordinary share capital ($1 per share) 3,000,000 8% Preferential Share capital ($1 per share) 300,000 Retained earnings at 1 Jan 2001 62,000 Plant and machinery at cost 6,000,000Provision for depreciation of plant and machinery 2,400,000 Sales 8,000,000 Purchases 4,500,000 Discounts received from suppliers 200,000 Trading stock at 1 Jan 2001 500,000 Trade debtors 600,000 Bad debts written off 40,000 Provision for doubtful debts at 1 Jan 2001 30,000 Trade creditors 200,000 Auditors’ fees 90,000 Salaries and wages 700,000 Rents and rates 1,200,000 General expenses 500,000 Interim Preferential dividend paid 12,000 Cash 50,000 Additional informations （分数：20.00）(1).Trading stock at 31 December 2001 was $700,000 （分数：4.00）__________________________________________________________________________________________ 正确答案：()解析：(2).A dividend of 2 cents per share on the Ordinary Shares and a final dividend of 4% on the Preferential Shares had been declared but had not been accounted for. （分数：4.00）__________________________________________________________________________________________ 正确答案：()解析：(3).20% depreciation using the straight line method should be provided for the plant and machinery. （分数：4.00）__________________________________________________________________________________________ 正确答案：()解析：(4).Provision for doubtful debts at 3% of the trade debtors should be made. （分数：4.00）__________________________________________________________________________________________ 正确答案：()解析：(5).Corporate tax rate at 16% should be provided for in the accounts. Required: Prepare a Trading and Profit and Loss Account for the company for the year ended 31 December 2001 and a Balance Sheet of the company as at that date. （分数：4.00）__________________________________________________________________________________________ 正确答案：()解析：19.Question 8 (Total: 20 marks) Mr Lee is a sole trader. He does not know accounting and he only keeps records of cash receipts and payments. The following is a statement of a receipts and payments of his business for the year ended 31.12 .01: $ $ Cash in hand 1.1.01 50,400 Payments for goods 1,131,000 Sales receipts 1,569,000 Transport expenses 87,000 Cash put in by Mr Lee 26,000 Rents and rates 38,100 Loan from Mr Wong 200,000 Wages paid to office assistants 60,000 Drawings by Mr Lee 120,000 Purchase of equipment 400,000 ________ Balance at 31.12.01 9,300 1,845,400 1,845,400 Further information: (a) The loan from Mr Wong was received on 1.1.01 . Interest payable is 10% p.a. (b) The equipment was purchased on 1.1.01. Estimated life is 5 years with no residue value. Depreciation should be provided for it on the straight line mrthod. (c) The assets and liabilities of Mr Lee were as follows: 1.1.01 31.12.01 $ $ Stock in trade at cost 150,000 240,000 Trade debtors 138,000 200,000 Trade creditors 100,000 120,000 Equipment at cost __ 400,000 Cash balance 50,400 9,300 Required:Prepare a Trading and Profit and Loss Account for Mr Lee for the year ended 31.1.01 and a Balance Sheet as at that date. （分数：20.00）__________________________________________________________________________________________ 正确答案：()解析：20.Question 9 (Total: 20 marks) X and Y are in partnership sharing profits and losses in the ratio 3:2. They agree to draw interest on their capital at 8% p.a.; an annual salary to Y of $50,000;and interest on drawings at 10% p.a.; and to allow interest on loans from partners at p.a. The capitals of the partners are to be kept intact. The financial information of the partnership as at 31 january 2001 disclosed the following: $ $ Capital : X 1,000,000 Y 600,000 1600,000 Current Accounts : X 52,600 Cr Y 10,420 Cr 63,020 Loan from X 300,000 Net capital employed 1,963,020 The partners took drawings on 1 July 01: X $60,000; Y $ 30,000 Net trading profit for the year ended 31 December 2001 before interest and salaries to partners was $ 250,000. Required:Prepare an Appropriation Account or Statement and the partners’ Current Accounts for the year.（分数：20.00）__________________________________________________________________________________________ 正确答案：()解析：。
会计英语练习题
会计英语练习题会计英语练习题在全球化的今天，学习外语已经成为了必不可少的技能。
对于会计专业的学生来说，掌握会计英语更是至关重要。
会计英语是会计学中的一门专业英语，它涵盖了会计的各个方面，包括财务报表、成本管理、税务等。
为了帮助大家更好地掌握会计英语，下面将提供一些练习题，希望能对大家的学习有所帮助。
1. What is the English term for "资产负债表"?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Statement of Retained Earnings2. Which of the following is not an expense?A. RentB. SalaryC. Accounts ReceivableD. Utilities3. What is the English term for "总账"?A. General LedgerB. Trial BalanceC. Income StatementD. Cash Flow Statement4. What is the English term for "应收账款"?A. Accounts PayableB. Accounts ReceivableC. InventoryD. Prepaid Expenses5. What is the English term for "固定资产"?A. Current AssetsB. Fixed AssetsC. Intangible AssetsD. Accounts Payable6. What is the English term for "净利润"?A. Gross ProfitB. Operating IncomeC. Net IncomeD. Retained Earnings7. What is the English term for "应付账款"?A. Accounts PayableB. Accounts ReceivableC. Accrued ExpensesD. Prepaid Expenses8. What is the English term for "现金流量表"?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Statement of Retained Earnings9. What is the English term for "财务报表分析"?A. Financial Statement AnalysisB. Cost AccountingC. TaxationD. Budgeting10. What is the English term for "税务"?A. Financial Statement AnalysisB. Cost AccountingC. TaxationD. Budgeting以上是一些关于会计英语的练习题，希望大家能够认真思考并给出正确答案。
金融英语中级会计学汇总真题一_真题(含答案与解析)-交互
金融英语中级会计学汇总真题一(总分120.5, 做题时间120分钟)SECTION ONE (Compulsory) Answer all six questions in this section. Each question carries 10 marks.Question 1 (Total: 10 marks) Read and state whether the following statement are TURE (T) or FALSE (F). For false statements you are required to corrected statements. Write all answers on the answer sheets.1.A “Carriage Outwards” account normally has a debit balance.SSS_TEXT_QUSTI分值: 1.52.“Long Term Investment” is an item of shareholders’ fund.SSS_TEXT_QUSTI分值: 1.53.“Cash basis accounting” means that accounts only record items which have realizable values in cash.SSS_TEXT_QUSTI分值: 1.54.A “Purchases” account records only items which were bought for resale.SSS_TEXT_QUSTI分值: 1.55.“Share Premium” is a capital profit.SSS_TEXT_QUSTI分值: 1.56.A “quick ratio” tests the liquidity of a business.SSS_TEXT_QUSTI分值: 1.57.A variable cost is a cost which changes according to market conditions.SSS_TEXT_QUSTI分值: 1.5Question 2 (Total: 10 marks) Read the following statements and choose the correct answers by writing the alphabetical letter on the answer sheets.8.A “relevant cost” isSSS_SINGLE_SELA a cost which has been paidB a future cost which is associated with the decision at hand.C a future cost which must be incurred if a firm is to continue in business.D a fixed cost in a project分值: 1答案:未知9.Provision for doubtful debts isSSS_SINGLE_SELA an account recording all debts which are doubtful in collection.B a current liability.C a current asset.D a reduction in the value of an asset.分值: 1答案:未知10.A cash flow statementSSS_SINGLE_SELA shows the amounts of money in cash, or near cash form,received and paid out by a firm from trading during a period.B shows the amounts of money in cash, or near cash form,received and paid out by a firm from all activities during a period.C shows the change in financial positions of a firm during a period.D shows a firm’s cash transactions during a period.分值: 1答案:未知11.A sole trader’s capital at a particular date equalsSSS_SINGLE_SELA the amount of cash he has in the business.B his net assets at cost in the business.C all his assets in the business at realizable values.D all his assets at book values in the business less all liabilities of the business.分值: 1答案:未知12.A balance sheet showsSSS_SINGLE_SELA all assets of a firm at market values and all its liabilities at a particular date.B all known assets and all known liabilities and capital of a firm at a particular date.C estimated values of all assets, capital and liabilities of a firm at a particular date.D all assets, all liabilities and proprietors’ fund at book values of a firm at a particular date.分值: 1答案:未知13.A “liquid asset” meansSSS_SINGLE_SELA an asset in cash or readily convertible to cash.B an asset which has not a physical form.C an investment which is realizable at any time.D a current asset other than trading stock分值: 1答案:未知14.A machine bought for resale isSSS_SINGLE_SELA a capital expenditureB a trading stock itemC a fixed assetD a production cost分值: 1答案:未知15.A “break-even” sales volume meansSSS_SINGLE_SELA a sale volume which will produce no profit or lossB a minimum sales volume which will produce the target profit.C a sales volume which is very close to budget.D a sales volume which is below the break-even point.分值: 1答案:未知16.A pidend paid by a company isSSS_SINGLE_SELA an appropriation of profits.B a capital expenditure.C a revenue expenditure.D a return on capital分值: 1答案:未知17.Capital profits meanSSS_SINGLE_SELA profits derived from the use of capitalB profits derived from the use of fixed assets.C returns on capital.D profits from disposal of fixed assets.分值: 1答案:未知Question 3 (Total: 10 marks)18.$000Stocks at 1 Jan 01: Raw materials 20Work in progress 10Finished goods 25Wages paid to production workers 60Raw materials bought in year 150Factory administration expenses 12Depreciation of production machinery 15Further information:Closing stocks at 31 Dec 01: Raw materials 18Work in progress 3Finished goods 30Required:Prepare a manufacturing account in good form for the business.SSS_TEXT_QUSTI分值: 10Question 4 (Total: 10 marks)The following are the account balances of a **pany as at 31 December 2001: $,000 $,000 Ordinary share capital 600 10% Preferential share capital 400 share premium on Ordinary shares 300 Retained profits 500 Debentures (due 30 June 2002 ) 1,300 Plant and machinery 1,700 Provision for depreciation of plant and machinery 600 Dividends declared: Preferential 40 Ordinary 10 Trade creditors 700 Trade debtors 1,200 Provision for doubtful debts 80 Office expenses due but unpaid 20 Investments income receivable 30 Investments in **panies 920 Trading stock 700 _____ 4,500 4,500 Net profit for the year,after deducting profits tax $30,000 and interest payments $23,000, was $220,000.Required: Calculate the following accounting ratios for **pany:SSS_TEXT_QUSTI19.Current ratio (2 marks)分值: 2SSS_TEXT_QUSTI20.Quick ratio (2 marks)分值: 2SSS_TEXT_QUSTI21.Return on investment (or assets) (3 marks)分值: 3SSS_TEXT_QUSTI22.Return on equity (3 marks)分值: 3Question 5 (Total: 10 marks)X and Y were trading in partnership sharing profits and losses in the ratio of 1:1. They agreed to accept Z as a new partner. The newprofit and loss sharing ratio among X, Y and Z would be 2:2:1. The capital account balances of X and Y were $100,000 (Cr) respectively. Z was to contribute $50,000 cash as his capital and also contribute $200,000 cash to the business as consideration for his share of the goodwill of the partnership.SSS_TEXT_QUSTI23.Prepare a statement showing the sharing of the goodwill between the old partners and among the new partners. (5 marks)分值: 5SSS_TEXT_QUSTI24.Make journal entries for Z’s contributions assuming that no goodwill account is to be raised. (5 marks)分值: 5Question 6 (Total: 10 marks)On 1 May 2002 the cash book of a business showed a bank balance of $7,712 (Dr) but the bank statement of the same date showed a credit balance of $10,912. After checking the records, the following information was found:1. Cheque received in the amount of $1,000 has been recorded in the cash book but has not been banked.2. Cheque in the sum $4,360 has been drawn and sent out but it has not been presented to the bank for payment.3. A cheque for $960 was banked but was subsequently returned by the bank marked “Insufficient fund”. No entry has been made for this in the cash book.4. Interest $200 has been charged by the bank but no entry has been made in the cash book.5. A cheque for $3,700 from a customer has been incorrectly enteredin the cash book as $2,700. It was correctly recorded by the bank.Required:SSS_TEXT_QUSTI25.Make adjusting entries in the cash book to show the correct balance.分值: 5SSS_TEXT_QUSTI26.Prepare a bank reconciliation statement from the correct cash book balance to the balance in the bank statement.分值: 5SECTION TWO Answer any two questions in this section.Question 7 (Total: 20 marks)The book of Delta Ltd as at 31 December 2001 showed the following balances: $ Ordinary share capital ($1 per share) 3,000,000 8% Preferential Share capital ($1 per share) 300,000 Retained earningsat 1 Jan 2001 62,000 Plant and machinery at cost 6,000,000 Provision for depreciation of plant and machinery 2,400,000 Sales 8,000,000 Purchases 4,500,000 Discounts received from suppliers 200,000 Trading stock at 1 Jan 2001 500,000 Trade debtors 600,000 Bad debts writtenoff 40,000 Provision for doubtful debts at 1 Jan 2001 30,000 Trade creditors 200,000 Auditors’ fees 90,000 Salaries and wages 700,000 Rents and rates 1,200,000 General expenses 500,000 InterimPreferential dividend paid 12,000 Cash 50,000 Additional informations SSS_TEXT_QUSTI27.Trading stock at 31 December 2001 was $700,000分值: 4SSS_TEXT_QUSTI28.A dividend of 2 cents per share on the Ordinary Shares and a final dividend of 4% on the Preferential Shares had been declared but had not been accounted for.分值: 4SSS_TEXT_QUSTI29.20% depreciation using the straight line method should be providedfor the plant and machinery.分值: 4SSS_TEXT_QUSTI30.Provision for doubtful debts at 3% of the trade debtors should be made.分值: 4SSS_TEXT_QUSTI31.Corporate tax rate at 16% should be provided for in the accounts. Required: Prepare a Trading and Profit and Loss Account for **panyfor the year ended 31 December 2001 and a Balance Sheet of **pany as at that date.分值: 4Question 8 (Total: 20 marks)Mr Lee is a sole trader. He does not know accounting and he only keeps records of cash receipts and payments. The following is a statement of a receipts and payments of his business for the year ended 31.12 .01: $ $ Cash in hand 1.1.01 50,400 Payments for goods 1,131,000 Sales receipts 1,569,000 Transport expenses 87,000 Cash put in by Mr Lee 26,000 Rents and rates 38,100 Loan from Mr Wong 200,000 Wages paid to office assistants 60,000 Drawings by Mr Lee 120,000 Purchase of equipment 400,000 ________ Balance at 31.12.01 9,3001,845,400 1,845,400 Further information:(a) The loan from Mr Wong was received on 1.1.01 . Interest payableis 10% p.a.(b) The equipment was purchased on 1.1.01. Estimated life is 5 years with no residue value. Depreciation should be provided for it on the straight line mrthod.(c) The assets and liabilities of Mr Lee were as follows: 1.1.0131.12.01 $ $ Stock in trade at cost 150,000 240,000 Trade debtors 138,000 200,000 Trade creditors 100,000 120,000 Equipment at cost __ 400,000 Cash balance 50,400 9,300Required:SSS_TEXT_QUSTI32.Prepare a Trading and Profit and Loss Account for Mr Lee for the year ended 31.1.01 and a Balance Sheet as at that date.分值: 20Question 9 (Total: 20 marks)X and Y are in partnership sharing profits and losses in the ratio 3:2. They agree to draw interest on their capital at 8% p.a.; an annual salary to Y of $50,000; and interest on drawings at 10% p.a.; and to allow interest on loans from partners at p.a. The capitals of the partners are to be kept intact. The financial information of the partnership as at 31 january 2001 disclosed the following:$ $ Capital : X 1,000,000 Y 600,000 1600,000 Current Accounts : X 52,600 Cr Y 10,420 Cr 63,020 Loan from X 300,000 Net capital employed 1,963,020 The partners took drawings on 1 July 01: X $60,000; Y$ 30,000 Net trading profit for the year ended 31 December 2001 before interest and salaries to partners was $ 250,000.Required:SSS_TEXT_QUSTI33.Prepare an Appropriation Account or Statement and the partners’ Current Accounts for the year.分值: 201。
1909会计学之英语(二) 2020年西交大 考试题库及答案
一单选题（0分）1.M.White___at 8：30 for the meetig，but he didn't turn up.A.should have arivedB.should ariveC.should have had arived D、should be arrving正确答案：A学生答案：x2.The guide was enthusiastic and knowedgeable and we spent a lovely evening wandering into places which we._straight past otherwise.A.nad waiked B、were waiking C.would have walked D.must have walked正确答案：C学生答案：>3、一What do you want to do next？We have halt an hour until the basketbal game.-____Whatever you want to do is Ine with me.A.ItJust dependsB.It's up to you C、Alrght D.Glad to hear that正确答案：8日学生答案：>4.I had great diriultlyy.the suitable food on the menu in that restaurant.A.tindB.foundC、totind D、finding正确答案：C学生答案：>5.一Excuse me.could 1 take this seal？--Sorry.A.heretsB.takeitC.Itisnt D、t's taken正确答案：D学生答案：x6.China's space statin.______three capsules and covering an area of no less than 60 square meters.will be completed within 10 years.A.making up ofB.made upC.consisted ofD、consisting of正确答室：D7.一Excuse me，could you tell me the way to the Brish Museum？--Sorry，I'm a stranger here.-____A.Thanks anywayB.It doesn't matter C、Never mind D.No problem正确答案：A学生答案：x8、-1 cant get on well with some of my classmates.They just leave me in the cold..But what's the reason？A.Sorry to hear that.B、How about that？C.Don't mention tD.Never glve upl正确答案：A学生答案：x9.一Let's go and have a good drink tonight-__Have you got the frst prize in the compettion？A.Thanksa lot.。
会计英语试题及含
会计英语试题及答案会计专业英语是会计专业人员职业睁开的必要工具。
学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
以下为你收集了会计英语练习题及答案，希望给你带来一些参照的作用。
一、单项选择题1. Which of the following statements aboutaccounting 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 3 B 1 and 4 C 3 only D 2 and 32. Johnny had receivables of $5 500 at the startof 2021. During the year to 31 Dec 2021 he makes credit sales of $55 000 and receives cash of $46 500 from creditcustomers. What is the balance on the accounts receivables at 31 Dec 2021? A. $8 500 Dr B.$8 500 Cr C. $14 000 Dr D. $14000 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 highest figure 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 asnon-current assets in a company ’ s the statement of financial position?(1) plant, equipment, and property (2) company car(3) 4000 cash (4) 1000 cheque A. (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 accrued A (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 Gamm at 30 September 2021 are:Debit $992,640 Credit $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 2 B 2 and 3 C 2 and 4 D 3 and 48. Listed below are some characteristics offinancial information. (1) True (2) Prudence (3)Completeness (4) CorrectWhich of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only(window.cproArray = window.cproArray ||[]).push({ id: "u3054369" });9. 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, itemsshould be treated in the same way year on year A. 2and 3 only B. All of them C. 1 and 2only D. 3 only10. which of the following about accruals conceptare 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 and2 only D.3 only二、翻译题1 、将以下分录翻译成英文1. 借：固定财富清理 30 000累计折旧 10 000贷：固定财富 40 0002 ．借：应付票据 40 000贷：银行存款 40 0002 、将以下词组按要求翻译〔中翻英，英翻中〕 (1) 零用资本 (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 (ignoreall the tax):1) He invests $80 000 of his money in his business bank account.2) He then buys goods from Isabel, a supplier for$4 000 and pays by cheque, the goods is delivered right after the payment3) A sale is made for $3 000 – the customer paysby cheque4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time6) He pays a telephone bill of $800 by cheque7) The credit customer pays the balance on hisaccount8) 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 himfor a refund(window.cproArray = window.cproArray ||[]).push({ id: "u3054371" });参照答案1 、单项选择题1-5 CCACB 6-10 DCABA2 、翻译题1 〕中翻英1.Dr disposal of fixed assetDepreciation Cr fixed asset2.Dr notes payableCr bank3 、业务题1) Dr Cash Cr capital2) Dr finishedgoods Cr Cash3)Dr CashCr sales revenue4) Dr accountsreceivable Cr sales revenue5) Dr finishedgoods Cr accounts receivable6) Dr administrative expense Cr Cash7)Dr CashCr accounts receivable8)Dr CashCr finished goods9)Dr CashCr financial expense10) Dr salesrevenue Cr 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。
会计学专业会计英语试题.doc
一、words and phrases 1. 残值 scrip value15. retained earnings 留存收益 2.分期付款 installmen t16. trad-in 易新，以1日换新 3. concern 企业17. in transit 在途 4. reversing entry 转回分录 1& collection 托收款项 5.找零 change 19.资产 asset 6.报销 turn over 20. proceeds 现值 7. past due 过期 21.报销 turn over & inflation 通货膨胀 22. dishonor 拒付9. on account 赊账23. utility expenses 水电费 10. miscellaneous expense 其他费用 24. outlay 花费 11. charge 收费 25. I OU 欠条12.汇票 draft 26. Going-concern concept 持续经营 13.权益 equity27.运费 freight14- accrual basis 应计制二、Multiple-choice question1. Which of the fol lowing does not describe accounting? ( C )A. Language of businessB. Useful ofr decision makingC. Ts an end rathe than a means to an end.D. Used by business, government, nonprofit organizations, and individuals. 2・An objective of financial reporting is to ( B ) A ・ Assess the adequacy of internal contro1.B. Provide information useful for investor decisions. C ・Evaluate management results compared with standards. D. Provide information on compliance with established procedures- 3. Which of the following statements is(are) correct?( B )A ・Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B. A company may use different depreciation methods in its financial statements and its income tax return. C ・ The cost of a machine includes the cost of repairing damage to the machine during the installation5. Objectives of fin ancial reporting to external in vestors and credi tors in elude prepar ing inf ormation about all of the following except. ( A )A ・ Information used to determine which products to poduceB ・ Information about economic resources, claims to those resources, and changes in both resources and claims. C. InformationD. Information 6. Each of the A. The use of apetty cash fund ・ the mai1.C. The use of cash registers.D. The deposit of cash receipts in the bank on a daily basis-process ・D. The 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 fol lowing is(are)A. ItB. ItC. ItD. It displays sources and uses of is an expansion of the basic is not sometimes referred tocorrect about a company" s ba.1 a nee sheet? ( B ) cashfor the period.accounting cquationas a statement of financial position. is unnecessary if both an income statement and statement of cash flows are availabe.that is useful in assessing the amount, timing, and uncertainty of future cash flows, that is usefulin making ivestment and credit decisions.following measures strengthens internal control over cash receipts except. ( C ) B. Preparation of a daily listing of all checks received through7・The primary purpose for using an inventory flow assumption is to. ( A )A. 0ffset against revenue an appropriate cost of goods sold ・ B ・Parallel the physical flow of units of merchandise. C ・Minimize income taxes. D. Maximize the reported amount of net income ・ 8. Tn general terms, financial assets appear in the balanee sheet at. ( B ) A. Current valueB. Face valueC.CostD. Estimated future sales value-9・ If the going-concern assumption is no longer valid for a company except ・(C ) A ・Land held as an ivestment would be valued at its liquidation value ・ B. Al 1 prepaid assets would be completely written off inunedistely. C. Total contributed capitai and retained earnings would remain unchanged ・ D. The allowance for uncollectible accounts would be eliminated.10. Which of the fol lowing exp lains the debit and credit rules relating to the recording of revenuc and expenses? ( C )A ・Expenses appear on the left side of the balanee sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits ・C. The effects of revenue and expenses on ownersequity ・D. The realization principle and the matching principle. 1L Which of the fol lowing statements is(are) correct?( B )A. Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets ・B ・ The cost of a machine do not includes the cost of repairing damage to the machine during the installation preess. C. A compa.ny may use same depreciation methods in its finacial statements and its income tax return.D. The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method ・ 12.A set of financial statements (B ) except.A. Ts in tended to assist users in evaluating the financial position, profitability, and future prospects of an entity- B ・ Is intended to assist the Internal Revenue Service in detemining the amount of income taxes owed by a bus iness organi/ation.C ・ Ineludes notes disclosing infonnation necessary for the properinterpretation of the statements.D ・ Ts in tended to assist inv estors and creditors in making deci si ons inven tory the al locati on of economic resources. 13. The primary purpose for using an inventory flow assumption is to. ( B )A ・Parallei the physical f1ow of units of merchandise ・B ・0ffset against revenue an appropriate cost of goods soldC ・Minimize income taxes. D. Maximize the reported amount of net income. 14. Indicate al 1 correct answers. In the accounting cycle. (D ) A. Transactions are posted before they are journalized.B. A trial balance is prepared after journal entries haven" t been posted.C ・The Retained Earnings account is not shown as an up-to-date figure in the trial balance. D. Journal entries are posted to appropriate ledger accounts. 15. According to text, Objectives A. External users have the ability B. Infomiation is always based on C. Financial reporting is usuallyD. Financial accounting does not directly measure the value of a business enterprise. 16. Indicate al 1 correct answers. Dividends except ( A )A. Decrease owners' equity. B ・Decrease net income C. Are recorded by debiting the Cash account D. Are a business expense17. Which of the following practices contributes to efficient cash management? ( C ) A ・Never borrow money-maintain a cash balance sufficient to make al 1 necessary payments.of Financial Reporting by Business Enterprises. ( D ) to prescribe infonnation they want. exact measures.based on industries or the economy as a whole.B.Record al1 cash receipts and cash payments at the end of the month when reconci 1ing the bank statements.C・Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance ・ D. Pay each bill as soon as the invoice arrives.18.Which of the fol lowing would you expect to find in a correctly prepared income statement? ( A )A. Revenues earned during the period・B. Cash balanee at the end of the period.C.Contributions by the owner during the period.D. Expenses incurred during the next period to earn revenucs・19.Which of the following are important factors in ensuring the integrity of accounting information? (D )A. Tnstitutional factors, such as standards for preparing information.B.Professional organizations, such as the American In stitute of CPAs.C. Compete nee' judgment" and ethical behavior of individual accountants' D・All of the above.三、Practicesl1.On Jan. 1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5, 000. The depreciation applicable to this equipment was $40, 000 for 2000, calculated under the sum-of - the-yoars" - digits method・Required: Determine the acquisition cost of the equipment. ( C )A. $210, 000B. $250, 000C. $225. 000D. $200, 0002.On Jan. 2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5, 000・ The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of - the-years" - digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )A. $220, 000B. $250, 000C. $224. 000D. $200, 0003・October 1, 2005, Coast Financia 1 loaned Bart Corporalion $3000, 000, receiving in exchange a nine-month, 12 percent note receivable・ Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on al 1 notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 wi11 amount to. ( A )A. $9, 000B. $18, 000C. $27. 000D. $36, 000The following data apply to the cash records of the Holly Co.: (4%)Ending cash bal., per books ....................................................... $4,120Ending cash bal. 5 per bank statement .......................................... 5,000Outstanding checks ....................................................................... 1 915Seivice charge for month ..................................................................... ..8Proceeds from bank collection of note (including interest of $18) (198)Deposits in transit ....................................................................... 1,000In error, Holly Co. recorded a deposit of S25 for cash sales as S 250.Question: What is the reconciled balance? ( B )A. $4, 187B. $4, 085C. $4, 090D. $4, 000The following data apply to the cash records of the XL Co.: (4%) Ending cash bal., per books $3,120Ending cash bal., per bank statement ........................................ 3,000Outstanding checks ................ .. . (775)Service charge for month (3)Proceeds from bank collection of note (including interest of $8) (108)Deposits in transit .................................................................. 1.000In error, XL Co. recorded a deposit of $85 for cash sales as $58.Required: Choose the reconciled balance・(D )A. $3, 220B. $3, 250C. $3, 200D. $3, 225The following information is available for Grant, Inc., for 2008:Freight in S 20 000Purchase returns 80 000Selling expense 200 000Ending inventory 90 000Beginning inventoiy 5000The cost of goods sold is equal to 200 percent of sellinq expense.Required:Calculate the cost of goods available for sale(C)A. $475, 000B. $474, 000C. $470, 000D. $473, 000The following information is available for Hall co for 2000: (4%)Selling exp. $100,000Purchase returns 5,000Freight in 8.000Ending inventory 50,000Purchase is equal to 300%of sellina expense.Required: Calculate the cost of goods sold ( D )A. $225, 000B. $254, 000C. $250, 000D. $253, 0008・ At the end of the current year, the accounts receivable account has a debit balance of $60, 000 and net sales for the year total $100,000・ The al 1owance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A )A. Dr. Bad Debt Accts. $1, 500B. Dr. Bad Debt Accts. $500Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500C.Dr. Bad Debt Accts. $1, 000D. Dr. Bad Debt Accts. $1, 500Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,5009.The balance sheet items to The Oven Bakery (arranged in alphabetical order)were as fol lows at August 1, 2005. (You are to compute the missing figure for retained earnings.)(4%)Accounts Payable ............ $16,200 Capital Stock ................ S80,000Accounts Receivable .......... 11,260 Land ..................... 67,000Building .................... 84.000 Notes Payable ......... 74.900Cash .................... 6,940 Salaries Payable ....... 1?600Equipment and Fixtures ....... 44.500 Supplies .................... 7,OCOREQUIRED:Find Retained earnings at August 1 2005(0)A. $420, 000B. $44, 000C. $40, 000D. $4& 000Practices2Sue began a public accounting practice and completed these transactions during first month of the current year. Required: Choose the entries to record the following transactons.1・Invested $50, 000 cash in a public accounting practice begun this day. ( A )A. Dr. Cash $50, 000B. Dr. Capital Stock $50, 000Cr. Capital Stock $50,000 Cr. Cash $50,0002.Paid cash for three monts" office rent in advanee $900( B )A. Dr. Rent Exp. $900B. Dr. Prepaid Rent $900 Cr. Cash $900Cr. Cash $9003. Paid the premium on two insurance policies, $300.( )A. Dr> Prepaid Insurance $300B. Dr< Insurance Exp $300 Cr. Cash $300Cr. Cash $3004・Completed accounting work for Sun Bank on credit $1000. ( A ) A. Dr. Accts Rec $1000B. Dr. Cash $1000Cr. Accounting Revenue $1000 Cr. Accounting Revenue $10005. Paid the monthly utility bills of the accounting office $300 ( A ) A. Dr Uti1ity Exp $300 B. Dr office Exp $300Cr. Cash $300 Cr. Cash $300Linda began a public accounting practice and completed these transactons during first month of the current year.Required: Choose the entries 6. Invested $20, 000 cash in a A. Dr Cash $20, 00B. DrCr. Capital Stock $20,0007. Paid cash for three months ， office rent in advance $1200.(A. Dr. Rent Exp $1200B. Dr. Prepaid Rent $1200 Cr. Cash $1200 Cr. Cash $1200 8・Purchased offfice supplies $100 and officeequipment $2, 000 A. Dr. Office Equipment $2, 000 Office Supplies $100Cr. Accts四、Translation:l)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equa 1・ If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries ・ The double-entry accounting is used by virtually every business organization, regardless of whether the company ?s accounting records are maintained manually or by computer.this day. ( A )to record the fol lowing transactons. public accounting practice begun Capital Stock $20,000 Cr. Cash $20,00on credit ・(B )B.Dr. Office Equipment $2,000 Office Supplies $100 Cr. Accts Pay. $2, 100Rec. $2, 100accounting work forRec $20009. Completed A. Dr. Accts Cr. Accounting Revenue $2000Jack Hall and collected $2000 cash therefore. ( B ) B. Dr. Cash$2000Cr.Accounting Revenue $2000 10. Purchase additional office A. Dr. Office equipment $2500 Cr< Accts Pay $2500 equipment on credit $2500.( B.Dr. Office equipment Cr. Accts Rec $2500A )$25001. The mechanics of double-entry accounting. ( B )A.会计两次记账的制度B.复式记账机制C.会计的重复记账体制2・ the debit and credit amounts are equa1. ( A )A.借方金额与贷方金额是相等的B.借出金额与贷款金额是相等的C.借入金额与贷款金额是相等的Most accounting methods are based on the assumption that the business enterprise wi 11 have a long 1 ife. Experience indicates that. 1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments・3.in spite of numerous business failures, companies have a fairly high continuanee rate・(B )A.可惜有许多企业失败，但公司仍有较高的持续经营比率。
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。
会计学英语试题及答案
会计学英语试题及答案一、单项选择题（每题2分，共10题）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Tax Return2. The process of recording all financial transactions in a company is known as:A. BudgetingB. ForecastingC. BookkeepingD. Auditing3. What does the term "Depreciation" refer to?A. The increase in value of an asset over timeB. The decrease in value of an asset over timeC. The sale of an assetD. The purchase of an asset4. Which of the following is not a type of receivable?A. Accounts ReceivableB. Notes ReceivableC. InventoryD. Trade Receivables5. What is the purpose of an audit?A. To ensure compliance with tax lawsB. To verify the accuracy of financial recordsC. To prepare financial statementsD. To manage the company's budget6. The term "Equity" in accounting refers to:A. The total assets of a companyB. The total liabilities of a companyC. The owner's investment in the companyD. The company's net income7. Which of the following is not a component of a balance sheet?A. AssetsB. LiabilitiesC. EquityD. Revenue8. The accounting equation is represented as:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Assets + Equity = Liabilities9. What is the term used to describe the conversion of cash into other assets?A. InvestingB. FinancingC. OperatingD. Spending10. Which of the following is a non-current asset?A. CashB. InventoryC. LandD. Office Supplies二、多项选择题（每题3分，共5题）1. Which of the following are considered as current assets?A. CashB. Accounts ReceivableC. InventoryD. Land2. The following are examples of liabilities except:A. Accounts PayableB. Long-term DebtC. Common StockD. Retained Earnings3. The following are types of expenses in an income statement except:A. Cost of Goods SoldB. Salaries and WagesC. DividendsD. Depreciation4. Which of the following are considered as equity transactions?A. Issuance of SharesB. Declaration of DividendsC. EarningsD. Payment of Dividends5. The following are true statements about accountingprinciples except:A. The going concern assumptionB. The matching principleC. The cash basis of accountingD. The accrual basis of accounting三、判断题（每题1分，共5题）1. True or False: The accounting cycle includes the processof closing the books at the end of an accounting period.2. True or False: All prepaid expenses are considered current assets.3. True or False: Revenue recognition is based on the cash received.4. True or False: The statement of cash flows is preparedusing the cash basis of accounting.5. True or False: The accounting equation must always balance.四、简答题（每题5分，共2题）1. Explain the difference between revenue and profit.2. Describe the role of the statement of cash flows infinancial reporting.五、计算题（每题10分，共1题）A company has the following transactions during the month:- Cash sales: $10,000- Accounts receivable: $5,000- Accounts payable: $3,000- Inventory purchased on credit: $2,000- Cash paid for expenses: $1,500Calculate the company's cash flow from operating activities for the month.答案：一、单项选择题1. D2. C3. B4. C5. B6. C7. D8. A9. A10. C二、多项选择题1. A, B, C2. C, D3. C4. A, D5. C三、判断题1. True2. True3. False4. False5. True四、简答题1. Revenue is the income generated from the normal business activities of a company over a specific period, before any expenses are deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been deducted from the revenue. It represents the net income or net loss of a company.2. The statement of cash flows is a financial statement that provides information about the cash receipts。
会计专业英语期末考试练习卷(new)
1华南农业大学期末考试试卷（B卷）考试类型：（闭卷）考试时间：120分钟学号姓名年级专业一、单选题（请将每小题的答案填在下面的答题栏中，每小题1分，共15分）1. The economic resources of a business are called: BA.Owner’s EquityB.AssetsC.Accounting equationD.Liabilities2.DTK Company has a $3500 accounts rec eivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on Januar y 20 by DTK Company to rec ord this transaction inc ludes: DA. A debit to the c ash rec eivable acc ount of $2100.B. A c redit to the acc ounts rec eivable account of $2100.C. A debit to the c ash account of $1400.D. A debit to the accounts rec eivable acc ount of $1400.3. In general terms, financ ial assets appear in the balanc e sheet at: AA.Fac e value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4. Eac h of the follow ing measures strengthens internal control over c ash receipts exce pt: DA.The use of a vouc her system.B.Preparation of a daily listing of all c hecks rec eived through the mail.C.The deposit of c ash rec eipts intact in the bank on a daily basis.D.The use of c ash registers.5. Whic h of the follow ing items is the greatest in dollar amount? DA.Beginning inventoryB.Cost of goods sold.C.Cost of goods available for saleD.Ending inventory6.Why do companies prefer the LIFO inventory后进先出法method during a period of rising pric es?BA.Higher reported inc omeB.Low er inc ome taxesC.Low er reported inc omeD.Higher ending inventory7. Whic h of the follow ing c harac teristics w ould pre vent an item from being inc luded in thec lassific ation of plant and equipment? DA.IntangibleB.Unlimited lifeC.Be ing sold in its useful lifeD.Not c apable of rendering benefits to the business in the future.8. Whic h account is not a c ontra-asset account? BA.Deprec iation ExpenseB.Accumulated DepletionC.Accumulated Deprec iationD.Allowanc e for Doubtful Acc ounts9.What are the tw o factors that make ownership of an interest in a general partnership particularly risky? AA.Mutual agenc y and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agenc y.D.Double taxation and mutual agency10.Whic h of the follow ing types of business owners do not take an ac tive role in the daily management of the business? DA.General partnersB.Limited liability partnersC.Sole proprietors 个体经营者D.Stockholders in a public ly ow ned corporation11. Analysts c an use the footnotes to the financ ial statements to DA.Help their analysis of financ ial statementsB.Help their understanding of financ ial statementsC.Help their chec king of financ ial statements.D.All of the above12. The current liabilit ies are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio? CA. 0.125B. 0.208C. 0.333D. 3.013. The horizontal analysis is used mainly to AA.Analyzing financ ial trendsB.Evaluating financ ial struc tureC.Assessing the pat performanc esD.Measuring the term-paying ability14.Among the follow ing ratios, w hic h is used for long-term solvenc y analysis?长期偿债能力分析AA.Current ratio 流动比率B.Times-interest-earned ratioC.Operating c yc leD.Book value per share15.A profit-making business that is a separate legal entity and in w hic h ownership is divided into shares of stoc k is known as a DA.Sole proprietorship 个体独资公司B.Single proprietorshipC.Partnership 合伙公司D.Corporation 股份有限公司二、名词解释(10分)(1) Journal entry：日记账Journal entry is a logging of transac tions into acc ounting journal items. It can c onsist of several items, eac h of w hic h is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanc ed". Journal entries c an rec ord unique items or rec urring items such as deprec iation or bond amortization.(2) Going c onc ern：持续经营The company w ill continue to operate in the near future, unless substantia l evidenc e to the c ontrary exists.(3) Matc hing princ iple：一致性原则(4) Working c apital：营运资金(5) Revenue expenditure：收入费用三、会计业务（共35分）1. On Dec ember 1, ME Company borrow ed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months.(1)Prepare the general journal entry to rec ord obtaining the lo an from the bank on Dec ember 1.(2)Prepare the adjusting journal entry to rec ord accrual of the interest payable on the loan onDec ember 31.(3)Prepare the presentation of the liability to the bank on ME’s Dec ember balanc e sheet.Answer:(1)Debit: c ash $250000Credit: c urrent liabilities $250000(2)Debit: Acc rual Expense $5000 不确定Credit: Interest Payable $5000(3) P392.The follow ing information relating to the bank chec king account is available for Music Ha ll at July 31:Ba lanc e per bank statement at July 31$20 0000Ba lanc e per depositor’s rec ords18 860 Outstanding c hecks 2 000Deposits in transit 800Servic e c harge by bank 60Prepare a bank rec onc iliat ion银行对账工作fro Music Ha ll at July 31.Answer:P423. Please prepare the related entries according to the follow ing acc ounting events.1) Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollec ted at December 31. The c redit manager estimates that $12,000 of these sales w ill be unc ollectible. Please prepare the adjusting entry to rec ord the estimated unc ollectible.2) On Marc h 1, 2003 the manager of financ e of Hea ly Furniture authorizes a write-off of the $500 balanc e owed by Nic k Company. Please make the entry to rec ord the write-off.3) On July 1, Nic k Company paid the $500 amount that had been written off on March 1. Answer:(1)Debit: Unc ollectible Acc ounts Expense坏账损失$12000Credit: Allow anc e for Doubtful Acc ounts坏账准备$12000(2)Debit: Allow anc e for Doubtful Accounts $500Credit: Acc ounts Rec eivable $500(3)Debit: Acc ounts Rec eivable $500Credit: Allow anc e for Doubtful Acc ounts $500Debit: Cash $500Credit: Acc ounts Rec eivable $500四、英译汉（40分）(1) Accounting princ iples are not like physic al laws; they do not exist in nature, aw aiting disc overy man. Rather, they are developed by man, in light of w hat we consider to be the most imp ortant objectives of financ ial reporting. In many w ays generally accepted accounting princ iples are similar to the rules established for an organized sport suc h as football or basketball.会计准则不像自然法则那样天生就存在等待人类去探索。
厦门大学远程教育会计学专业第二学期测试题及答案 英语
一1、She wouldn't even take a short rest there，——stay for the night.A、much moreB、much fewC、much lesserD、much less2、She did not feel_____going out,as he had a slight headache.A、aboutB、like3、He didn't live up to_____had been expected of him.A、whatB、whichC、thatD、4、I am not used to speaking—--public.A、inB、alC、onD、to5、We came finally_____the conclusion that she had been telling lies all the time.A、ofB、intoC、toD、at6、It is desirable that the airplane _____as light as possibleA、EB、wereC、beD、hadbeen7、We finally_____an agreement after a lot of hard argument.A、reachedB、didC、arrivedD、drove8、when doing the wash, it is imponant t0——white and colored clohing.A、compaxeB、separateC、establishD、contrast二1.We will spare no efforts to provide more ______ products to our customers.petitive B、competing C、competed D、competition2.The woman with golden hair was taken away by the secunity guards on_____of being a criminal.A.suspect B、suspicion C、doubt D、belief3.Lots of birds were flying among the trees branches. Whata(n)____ view!A.exlolosive B、amused C、amzing D、terrified4.The ___of this recipe(烹饪法)was made public one year after it was put into the market.A.formula B、fom C、mvoi"D、frown5.In the geography class，the teacher explained wind and water might cause soil_____.A.polhtion B、eMelleMe C、exlolosion D、erosion6.Having lost his job and his family,Jerry fen himself____by anger and sadness.A.exloerieMed B、overcome C、exloerieMe D、overcame7.Though he didn't answer my questions quickly, the look on his face___that he was satisfied with me.A indicatedB inputC increasedD interacted8.Jack is a strong ___,but you could beat him if you perform at your highest level.A opponent B、panher C、friend D、mate9.Everyonre is amazed at the____growth of this city,it has been so different from what it was five years ago.A exlolosive B、expanding C、exloensiveout D、e∞：essive10. When people admire his——achievements,they seldom think of the frustration he has experienced.A single B、singular C、sntall D、easy三1、It was difficun to guess what her——to the news would be.A、reactionB、excitementC、implessionD、opinion2、The local govemment tried its best to ensule each of its citizens a___supply of food atregular intervals(时间间隔).A consistent B、contmual C、contmuous D、numerous3、The United Nations Conference on Global Environment，which took place earlier this year in Vienna, was a very——meeting.A、productiveB、comraunicativeC、ssiveD、protective4 We watched the plane——behind the clouds.A、disappearingB、disappearedC、divngD、dived5、Pipes made of plastic ale now widely used in building as they are do not become____in water.A、ripeB、JnstantC、rottenD、mature6、I didn't know what to d0，but then an idea suddenly——to me.A、appearedB、happeredC、occurredD、emerged7、They were under the____that the company was doing well, but in fact it was in serious trouble.A、coMlusionB、eXlOlession c、enjoyment D、illusion8、This lovely old town has a ___ you couldn't find in a bing city.A、coluSitioitB、staxtdaxdC、situatioitD、charm9. The starter(赛跑发令员)gave the——for the race to begin.A、 adviceB、signal c、glow D、attention10、The football match had to be——owing to (由于)the bad weather.A、cancelledB、ad,mmedC、arrangedD、held四1. He___for military service against the wishes of his parents.A volunteered B、fancied C、entered D、imagined2. I don't know who On___stole the diamond last night.A eanh B、flool C、eanh D ground3. 1 want you to succeed without___and firmly beliece that will succeed if you try hard enough.A failing B、failed C、fail D、fall4. She couldn't____laughing at him in those clothes.A declineB reject C、refuse D、resist5. Anne____from outside her home last Wednesday.A appeaxed B、vanished C、lost D、entered6. The aircraft vanished without——.A trace B、trouble C、destination D、product7. There were several wet____on the wall.A pans B、decreases C wide D decks8. Houston experienced a ____ growth after the war.A broad B、mechical C、wide D decks9. The train's about to leave. All_____!A aboroad B、aboard C、off D、abroad10. She invited 500 people____her beautiful ship.A abroad B、aboard C、board D broad五1、Inquiries——the condition of the patients may be made personally or by telephone.A、revealingB、concerningC、affectingD、followlllg2、People appreciate——with him because he has a good sense of humor.A、workingB、to have worked c、to work D、having worked3、The noise of the traffic______ Paul from his work.A、preventedB、distractedC、angeledD、upset4、The price they offered for my old car was so low that l——it down.A、brougtB、turnedC、calledD、1efused5、Since we can't hear you at the back of the hall, you'll have t0——your voice.A、improveB、incleaseC、raiseD、open6、He never——to read the news but turned at once to the crossword puzzle on the last page.A、worriedB、noticedC、pamedD、bothered7、We forgave her anger because we knew that her father's illness had put her ullder great——.A、sitenerB、crisisC、stressD、nelvousness8、An explosion is a sudden increase in amount_____.A、rapid burning causes itB、to be caused by rapid burningC、causing its burning to be rapidD、caused by rapid burning9、Some say yes and others say no；I don't know——to follow.A whether B、what C、whom D、how10、Shall we request the chairman——our suggestion again?A、to considerB、consideringC、considerD、consideled六1. No fault is attached——the bus driver for the temble accident at the railway closing.A for B、to C、with D、in2. In general,matters which lie entirely within the state boundaries are the——concern of the state government.A excessive B、external C、explosive D、exclusive3. Your work does not——what I expect of you.A come up with B、original C、critical D、superficial4. A friendship may be_______, relaxed , situational or deep and lasting.A identical B、oligillal C、critical D、superficial5. ______ that they may eventually reduce the amount of labor needed on construction sites by 90 percent.A、So clever ale the constractloit robotsB、Such constractloit robots ale cleverC、So clever the constractloit robotsD、Such clever constractloit robots ale6. ______ your opinions are wornth considering ,the general manager findsit unwise to place too much importance on them.A、AsB、BecauseC、ThoughD、Since7、The observer's statement about the accident was very——，we know almost everything about it now.A、specificB、especial．C、e：∞eptionalD、special．8. Unless he is——intense love，he hardly ever looks into someone else’s eyes for very long.A、confessingB、lefusilgC、grantingD、covering9、The boss thought him a trouble-maker and turned him——.A、backB、downC、toD、around10、Some of your suggestions have been adopted but others have been——as they are not workable.A、turned awayB、turned downC、turnedbackD、turned out七1、He said he would sooner die_____his family.A、instead of embarrassingB、than embarrassC、rather than embarrassD、but embal-i'ass2、This food has been kept at a——low temperature for a long time.A、relativelyB、roughlyC、remarkableD、leadily3、He lost his parents at ten and had to live at his uncle's_____.A、costB、chargeC、expenseD、pay4、The holidays are over,we must——to work again.A、get acrossB、get downC、get inD、get over5. Be careful with those fireworks；they are——to go off unexpectedly.A、avadableB、plesumablyC、easyD、able6、He has left his book here on_____so that you can read it.A、purposeB、aimC、intentionD、Tseme7. He was a much older tennis player but he had the great——0f experiexce.A、valueB、handC、priorityD、advantage8、I _____ to him because he called me up soon after.A、didn't need w-AteB、needn't to w-AteC、couldn't have vadttenD、needn't have vadtten9、Some people apparently have an almost unbelievable ability to——with the right answer.A、come upB、lookupC、put upD、bring up10、We should put money away for a——day. We may need it some time.A，sunny B，rainy C，cloudy D，cold八1、This expert will——his remarks to e-business this time.A、coordinateB、lencterC、confineD、depict2、I asked her the question as soon as I saw her,but she only gave me a(n)——answer instead of a definite one.A、directB、implicitC、clearD、infmite3、A——of robbers broke into the bank and took away all the money.A、g-atherB、schoolC、raxtkD、gang4、The middle—aged woman worried about her——future with no money and no family.A、gloomyB、brightC、splendidD、fearful5. I am not surprised at all that she chose the white skin . She always has a——for white.A、plefe．rB、pleferableC、preferableD、plefe．Rred6、You have to——all mistakes from the essay befole you had it in.A、JudgeB、displayC、reveal．D、eliminate7、Students or teachers can participate in trips to lovely beaches around the island at regular——.A、gapsB、ratesC、lelgtkD、intercals8. The——of the film star really disappointed her fans.A、pleciousB、absenceC、presentD、absent9、There is a forecast that the——for a good crop harvest will be rather poor this year.A、prospectB、lOrotectionC、proponionD、promise10、A——of territory had always been a wish of the ruler of that country.A、 mtroductionB、expansionC、mtentionD、exloectation九1. This research has attracted wide ______ reportage and has been shown on BBC television's Tomorrow's World.A message B、information C、media D data2. There are many tall trees on _____ side of the street.A both B、either C、all D、each3. We love peace，yet we are not the kind of people to yield——any military pressure.A up B、to C、in D、at4. He will agree to do what you require_______ him.A of B、from C、to D for5. I'm very sorry to have _____ you with so many questions on such an occasion.A benefited B、offended C、implessed D、bothered6. —Why did you go to the wrong office?一Well,I forgot which room I was——to go to.A demaxtded B、hoped C、supposed D、suggested7. This is an illness that can result in total blindness——left untreated．A aftel B、if C、since D、unless8. We_____ the shops and the post office as soon as we moved into the town.A located B、assigned C、delivered D、placed9. Only those who have approval can have pictures _____ hele .一Only those who have approval can have pictures _____ here.A、taken；takenB、to take；takenC、taken；takeD、take；taken10、I listened to Dr Smith's lecture about the history of Britain．but I failed to understand its key_____.A、wordsB、pointsC、notesD、message十1、The train was just leaving as they——to catch it.A、tlamedB、walkedC、dashedD、blew2、Looking down from the top of the hill , she felt slightly——and closed her eyes.A、confusedB、dizzyC、fmaD、steady3、The branches——when the wind gertly blew.A、swayedB、shookC、starredD、tlembled4、I only caught a——of the woman , so I couldn't remember what she looked like.A、sightB、glimpseC、stareD、look5、why are you getting so angry with her ? She is a——child．A、ntelelyB、ntoleC、JustD、ntele6、The queen's daughter felt a little unhappy about the rules that a(n)——member must obey.A、1oyal B royal C、pordinary D、luxury7、Thousands of people，dead or seriously injured, were buried underneath the——of the city after the bombing.A、wreckageB、foundationC、baseD、destruction8. Students——to the hall for a lecture given by a famous professor.A、blockedB、flockedC、starredD、drifted9、His______ deeds were almost unbelievable ! I have never heard of someone as blave.A、fearfulB、flockedC、heroicD、cshy10、The old man left home with his ———__looking hat that seemed as old as its owner.A、fulanyB、newC、modelitD、ancient。
会计专业英语2011【试题+答案】
1、Give a brief explanation for the following terms(10%)(1) Journal entry(2) Going concern(3) Matching principle(4) Working capital(5) Revenue expenditure2. Please read the following passage carefully and fill in each of the 11 blanks witha word most appropriate to the content (10%)(1) The double-entry system of accounting takes its name from the fact that every busin ess transaction is recorded by (____) types of entries: 1: (_____) entries to one or more accounts and 2: credit entries to one or more accounts. In recording any transaction, the total dollar amount of the (______) entries must (_____) the total dollar amount of credit entries.(2) Often a transaction affects revenues or expenses of two or more different periods, in these cases, an (_____) entries are needed to (_____) to each period the appropriate amo unts of revenues and expenses. These entries are performed at the (_____) of each accoun ting period but (_____) to preparing the financial statements.(3) Marketable securities are highly (_____) investments, primarily in share stocks and b ounds, (____) can be sold (_____) quoted market prices in organized securities exchanges.3.Translate the following Chinese statements into English (18%)(1) 财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。
电大会计学位英语考试题库
night. A. Although B. therefore C. from D. since 5.He is very interested in the film,_D___I don’t like.
A. when B. which C. how D. that
6.Inquiries_C____the condition of the patients may be made personally or by telephone. A. following B. revealing C. concerning D. affecting
A. cannot
B. thing
2
√ C. whose D. sad
3. It's easier for me to go there on foot than driving a car. A. easier B. there C. than √ D. driving a car
4. You should be working instead of lie there in bed. A. working B. instead of
√ A. their （his?） B. own C. and then D. the results 2. The problem is how we can operate the new machine on such a short time. A. how B. operate √ C. on (in?) D. a 3. He cannot remember the thing whose made me very sad. A. cannot B. thing √ C. whose (which?) D. sad 4. Now that the newspaper arrived we can see the scores of the tennis matches. A. that √ B. arrived 到达 C. can see D. of the 5. Only after he comes to consciousness意识 you can make the final decision结果. A. Only B. to √ C. you can（can you?） D. make
19秋学期(1509、1603、1609、1703)《会计专业英语》在线作业答卷
试卷总分:100 得分:100
一、单选题 (共 20 道试题,共 40 分)
1.Financial reports are used by（ ）
A.management
B.investors
C.creditors
B.none of the above
C.intangible
D.held for sale in the ordinary course of the business
答案:A
4.The interest rate specified in the bond indenture is called the （ ）
A.market rate
B.effective rate
C.discount rate
D.contract rate
答案:D
5.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )
C.if they are paid before they are incurred
D.if they are paid after they are incurred
答案:A
9.Profit is the difference between
A.the incoming cash and outgoing cash
A.their maturity value
B.their face value
会计考研英语复试题目及答案
会计考研英语复试题目及答案一、阅读理解（共20分，每题4分）阅读下面的文章，回答下列问题。
Accounting is the language of business, providing financial information for decision-making. It is a field that requires a strong analytical mind and attention to detail. Accountants are responsible for recording, summarizing, and interpreting financial data. They play a crucial role in ensuring the accuracy of financial records and compliance with laws and regulations.1. What is the main purpose of accounting?A) To predict future financial trendsB) To provide financial information for decision-makingC) To provide legal advice on financial mattersD) To manage the day-to-day operations of a business2. What is required for a person working in the field of accounting?A) A strong creative mindB) A strong analytical mindC) A strong memoryD) A strong physical condition3. What is the primary responsibility of an accountant?A) To create financial forecastsB) To record, summarize, and interpret financial dataC) To manage the company's budgetD) To train new employees on financial software4. Why are accountants considered crucial in a business setting?A) Because they ensure the accuracy of financial recordsB) Because they handle all public relationsC) Because they are responsible for marketing strategiesD) Because they manage the company's inventory二、完形填空（共20分，每题4分）The role of an accountant is to ensure the financial health of a company. They must be meticulous in their work, as a small error can lead to significant financial problems. Accountants are also responsible for preparing financial statements that are used by investors and management to make informed decisions. The accuracy of these statements is vital for the company's reputation.5. What is the role of an accountant in a company?A) To ensure the financial health of the companyB) To provide IT supportC) To manage the company's public imageD) To handle the company's legal issues6. What quality is essential for an accountant to have?A) MeticulousnessB) CreativityC) CharismaD) Athletic ability7. What is the purpose of financial statements?A) To provide a record of daily transactionsB) To be used by investors and management for decision-makingC) To serve as a historical record of the companyD) To be used as a marketing tool8. Why is the accuracy of financial statements important?A) It affects the company's reputationB) It is required by lawC) It helps in predicting market trendsD) It is necessary for tax purposes only三、翻译（共20分，每题10分）9. 将下列英文句子翻译成中文："Accountants must adhere to a strict code of ethics to maintain the trust of the public and their clients."10. 将下列中文句子翻译成英文：“会计人员必须遵守严格的职业道德规范，以维护公众和客户的信任。
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会计学专业会计英语试题文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-一、w o r d s a n d p h r a s e s1.残值 scrip value2.分期付款 installment3.concern 企业4.reversing entry 转回分录5.找零 change6.报销 turn over7.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 draft13.权益 equity14.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 asset20.proceeds 现值21.报销 turn over22.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 question1.Which of the following does not describe accounting? ( C )A. Language of businessB. Useful ofr decision makingC. Is an end rathe than a means to an end.ed by business, government, nonprofit organizations, and individuals.2.An objective of financial reporting is to ( B )A. Assess the adequacy of internal control.B.Provide information useful for investor decisions.C.Evaluate management results compared with standards.D.Provide information on compliance with established procedures.3.Which of the following statements is(are) correct?( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.A company may use different depreciation methods in its financial statements and its income tax return.C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.D.The 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 )A.It displays sources and uses of cash for the period.B.It is an expansion of the basic accounting equationC.It is not sometimes referred to as a statement of financial position.D.It is unnecessary if both an income statement and statement of cash flows are availabe.5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )rmation used to determine which products to poducermation about economic resources, claims to those resources, and changes in both resources and claims.rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.rmation that is useful in making ivestment and credit decisions.6.Each of the following measures strengthens internal control over cash receipts except. ( C )A.The use of a petty cash fund.B.Preparation of a daily listing of all checks received through the mail.C.The use of cash registers.D.The deposit of cash receipts in the bank ona daily basis.7.The primary purpose for using an inventory flow assumption is to. ( A )A.Offset against revenue an appropriate cost of goods sold.B.Parallel the physical flow of units of merchandise.C.Minimize income taxes.D.Maximize the reported amount of net income.8.In general terms, financial assets appear in the balance sheet at. ( B )A.Current valueB.Face valueC.CostD.Estimated future sales value.9.If the going-concem assumption is no longer valid for a company except. ( C )nd held as an ivestment would be valued at its liquidation value.B.All prepaid assets would be completely written off immediately.C.Total contributed capital and retained earnings would remain unchanged.D.The allowance for uncollectible accounts would be eliminated.10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses?( C )A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits.C.The effects of revenue and expenses on owners’equity.D.The realization principle and the matching principle.11.Which of the following statements is(are) correct?( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.C.A company may use same depreciation methods in its finacial statements and its income tax return.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.12.A set of financial statements ( B ) except.A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.B.Is intended to assist the Intemal Revenue Service in detemining the amountof income taxes owed by a business organization. C.Includes notesdisclosing information necessary for the proper interpretation of the statements.D.Is intended to assist investors and creditors in making decisions inventorythe allocation of economic resources.13.The primary purpose for using an inventory flow assumption is to. ( B )A.Parallel the physical flow of units of merchandise.B.Offset againstrevenue an appropriate cost of goods sold C.Minimize income taxes.D.Maximize the reported amount of net income.14.Indicate all correct answers. In the accounting cycle. ( D )A.Transactions are posted before they are journalized.B.A trial balance is prepared after journal entries haven’t been posted.C.The Retained Earnings account is not shown as an up-to-date figure in thetrial balance.D.Joumal entries are posted to appropriate ledger accounts.15.According to text, Objectives of Financial Reporting by BusinessEnterprises. ( D )A.Extemal users have the ability to prescribe information they want.rmation is always based on exact measures.C.Financial reporting is usually based on industries or the economy as a whole.D.Financial accounting does not directly measure the value of a business enterprise.16.Indicate all correct answers. Dividends except ( A )A.Decrease owners’ equity.B.Decrease net incomeC.Are recorded by debiting the Cash accountD.Are a business expense17.Which of the following practices contributes to efficient cash management? ( C )A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.D.Pay each bill as soon as the invoice arrives.18.Which of the following would you expect to find in a correctly prepared income statement? ( A )A.Revenues earned during the period.B.Cash balance at the end of the period.C.Contributions by the owner during the period.D.Expenses incurred during the next period to earn revenues.19.Which of the following are important factors in ensuring the integrity of accounting information? ( D )A.Institutional factors, such as standards for preparing information.B.Professional organizations, such as the American Institute of CPAs.petence’ judgment’ and ethical behavior of individual accountants’D.All of the above.三、Practices11.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C )A.$210,000B.$250,000C.$225.000D.$200,0002. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )A.$220,000B.$250,000C.$224.000D.$200,0003. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000,receiving in exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivablefrom Bart Corporation during 2006 will amount to. ( A )A.$9,000B.$18,000C.$27.000D.$36,000Question: What is the reconciled balance? ( B )A.$4,187B.$4,085C.$4,090D.$4,000Required: Choose the reconciled balance. ( D )A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculate the cost of goods available for sale(C)A.$475,000B.$474,000C.$470,000D.$473,000Required: Calculate the cost of goods sold ( D )A.$225,000B.$254,000C.$250,000D.$253,0008.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A )A.Dr. Bad Debt Accts. $1,500B.Dr. Bad Debt Accts. $500Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500C. Dr. Bad Debt Accts. $1,000D. Dr. Bad Debt Accts. $1,500Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,5009.The balance sheet items to The Oven Bakery(arranged in alphabeticalorder)were as follows at August 1,2005.(You are to compute the missing figure for retained earnings.)(4%)REQUIRED:Find Retained earnings at August 1 2005(D)A.$420,000B.$44,000C.$40,000D.$48,000Practices2Sue began a public accounting practice and completed these transactions during first month of the current year.Required: Choose the entries to record the following transactons.1.Invested $50,000 cash in a public accounting practice begun this day. ( A )A.Dr. Cash $50,000B.Dr. Capital Stock $50,000Cr. Capital Stock $50,000 Cr. Cash $50,0002.Paid cash for three monts’ office rent in advance $900( B )A.Dr. Rent Exp. $900B.Dr. Prepaid Rent $900Cr. Cash $900 Cr. Cash $9003.Paid the premium on two insurance policies, $300. ( )A.Dr. Prepaid Insurance $300B.Dr. Insurance Exp $300Cr. Cash $300 Cr. Cash $300pleted accounting work for Sun Bank on credit $1000. ( A )A.Dr. Accts Rec $1000B.Dr. Cash $1000Cr.Accounting Revenue $1000 Cr.Accounting Revenue $10005.Paid the monthly utility bills of the accounting office $300 ( A )A.Dr Utility Exp $300B.Dr office Exp $300Cr. Cash $300 Cr. Cash $300Linda began a public accounting practice and completed these transactons during first month of the current year.Required: Choose the entries to record the following transactons.6.Invested $20,000 cash in a public accounting practice begun this day. ( A )A.Dr Cash $20,00B.Dr Capital Stock $20,000Cr. Capital Stock $20,000 Cr. Cash $20,007.Paid cash for three months’ office rent in advance $1200.( B )A.Dr. Rent Exp $1200B.Dr. Prepaid Rent $1200Cr. Cash $1200 Cr. Cash $12008.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )Office Supplies $100 Office Supplies $100Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,100pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B )A.Dr. Accts Rec $2000B.Dr. Cash $2000Cr.Accounting Revenue $2000 Cr.Accounting Revenue $200010.Purchase additional office equipment on credit $2500.( A )Cr.Accts Pay $2500 Cr.Accts Rec $2500四、Translation:1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combinationis called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.1.The mechanics of double-entry accounting.( B )A.会计两次记账的制度B.复式记账机制C.会计的重复记账体制2.the debit and credit amounts are equal. ( A )A.借方金额与贷方金额是相等的B.借出金额与贷款金额是相等的C.借入金额与贷款金额是相等的Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )A.可惜有许多企业失败,但公司仍有较高的持续经营比率。