会计学专业会计英语试题

会计学专业会计英语试

题

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一、w o r d s a n d p h r a s e s

1.残值 scrip value

2.分期付款 installment

3.concern 企业

4.reversing entry 转回分录

5.找零 change

6.报销 turn over

7.past due 过期

8.inflation 通货膨胀

9.on account 赊账

10.miscellaneous expense 其他费用

11.charge 收费

12.汇票 draft

13.权益 equity

14.accrual basis 应计制15.retained earnings 留存收益

16.trad-in 易新，以旧换新

17.in transit 在途

18.collection 托收款项

19.资产 asset

20.proceeds 现值

21.报销 turn over

22.dishonor 拒付

23.utility expenses 水电费

24.outlay 花费

25.IOU 欠条

26.Going-concern concept 持续经营

27.运费 freight

二、Multiple-choice question

1.Which of the following does not describe accounting? ( C )

A. Language of business

B. Useful ofr decision making

C. Is an end rathe than a means to an end.

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 equation

C.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 poduce

rmation 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 on

a 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 value

B.Face value

C.Cost

D.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.