会计英语试卷
(原)金融专业英语(FECT)中级会计模拟试卷1(题后含答案及解析)
（原）金融专业英语（FECT）中级会计模拟试卷1(题后含答案及解析)题型有：1. SECTION ONE 2. SECTION TWOSECTION ONE Answer all questions in this section.Question 11．For purpose of recording accounting information, each company is considered to be separate from its owners and all other companies. This concerns the entity concept.A．正确B．错误正确答案：A2．In an inflation economy, the inventory ending balance recorded by FIFO method is lower than that recorded by LIFO method.A．正确B．错误正确答案：B解析：In an inflation economy, the inventory ending balance recorded by FIFO method is higher than that recorded by LIFO method.3．If the purchaser has been given a purchase allowance, the amount of allowance should be debited to purchase return account.A．正确B．错误正确答案：B解析：If the purchaser has been given a purchase allowance, the amount of allowance should be credited to purchase return account.4．In long-term construction contracts, revenue is recognized at the point of the cash collected.A．正确B．错误正确答案：B解析：In long-term construction contracts, revenue is recognized in proportion tothe contract work performed each year.5．In business charges depreciation in accounts, the accounting concept to be considered is the materiality concept.A．正确B．错误正确答案：B解析：In business charges depreciation in accounts, the accounting concept to be considered is the going concern concept.6．Cumulative preference shares have the right to accumulate dividends in a given year if they are in arrears.A．正确B．错误正确答案：AQuestion 27．If retained earnings were understated and liabilities were overstated, which of the following errors could have been the cause?A．Making the adjustment entry for depreciation expenses twice.B．Failure to record interest accrued on a note payable.C．Failure to make the adjusting entry to record revenue which had been earned but not yet billed to clients.D．Failure to record the earned portion of fees received in advance.正确答案：D8．The selected data pertain to a company at 31 December 2003 as the following:Quick Assets ＄208,000Quick ratio 2.6 to 1Current ratio 3.5 to 1Net sales for 2003 ＄1,800,000Cost of good sold for 2003 ＄990,000Average total assets for 2003 ＄1,200,000The company’s inventory balance at 31 December 2003 is ______.A．＄72,000.B．＄186,990.C．＄231,111.D．＄68,000.正确答案：A9．An accrued expense can best be described as an amount ______.A．paid and currently matched with earnings.B．paid and not currently matched with earnings.C．not paid but currently matched with earnings.D．None of the above.正确答案：C10．Mr. Wong paid ＄3,000 in advance for insurance on 1 December 2001 and debited it to Insurance Expense. No entries were made subsequently in 2001 or in 200The accounting period ends on December 3As a result of this error ______.A．2001 income was understated ＄2,000.B．2002 income was understated ＄2,000.C．2001 income was understated ＄3,000.D．2002 income was understated ＄3,000.正确答案：A11．Mr. Ting’s net cash inflow from operating activities for the year ending 30 June is＄123,000. The following adjustments were included in the supplementary schedule reconciling cash flow from operating activities with net income:Depreciation ＄38,000Increase in net accounts receivable 31,000Decrease inventory 27,000Increase in accounts payable 48,000Increase in interest payable 12,000Net income is ______.A．＄29,000.B．＄41,000.C．＄79,000.D．＄217,000.正确答案：A12．Which of the following is not a characteristic of the accounting for non-trading organizations?A．They normally provide Receipts and Payments Accounts.B．They have Accumulated Fund, which is more or less the same as capital.C．It is more common to keep all records on a single entry basis.D．They must keep books on a double-entry system.正确答案：D13．Mr. Wong is a small company. And it failed to record every transaction. Now you are provided with the following information: capital at 1 January 2003 is ＄30,000, capital at 31 December 2003 is ＄31,000. During 2003, drawings are ＄2,000. Then the net profit for the year 2003 is ______.A．＄3,000.B．＄-1,000.C．＄1,000.D．＄-3,000.正确答案：A14．At the beginning of a given period, Mr. Ting’s inventory was all finished goods. The volume is 600. At file end of this period, 2,000 are completed units and 600 are partly completed. The partly completed units were deemed to be 50% complete. The manufacturing cost is ＄30,000. Then cost per unit is ______.A．＄17.64B．＄13.04C．＄10.34D．＄15正确答案：A15．Basic accounting assumptions include the following except ______.A．going concern.B．monetary unit.C．consistency.D．business entity.正确答案：C16．At 1 January 2003, the balance of Billy Company’s Provision for Bad Debts is ＄5,000. At 31 December 2003, the balance of trade debtors is ＄45,000. Billy Company’s provision for bad debts equals to 10% of trade debtors. During the year 2003, the bad debt written off is＄2,000. Then Bad Debt expenses of Billy Company this year must be ______.A．＄2,500.B．＄1,500.C．＄-1,500.D．＄-2,500.正确答案：BQuestion 317．As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of ＄1,055, although he had an overdraft of ＄3,511. The discrepancy is due to the following:—Bank interest of ＄10 had been included in the bank statement, but was not recorded in the cash book.—A cheque for ＄2,300 was banked on 28 December and correctly entered in the cash book. Unfortunately the customer had forgotten to sign the cheque and it was subsequently dishonored and returned by the bank on 31 December. The book-keeper recorded the return in the cash book on 3 January Year 9.—The bank had incorrectly deducted ＄907 from Sam’s account for a cheque drawn by May.—A refund of ＄85 received from a supplier and banked on 2 October had been recorded in the cash book as a receipt of ＄58.—A cheque for ＄450 issued on 29 December as a refund to a customer had been recorded as a receipt in the cash book. It has not been presented for payment by 31 December.—The book-keeper had intended to desposit ＄2,750 in the bank on 31 December and therefore recorded it as a receipt in the cash book on that date. Due to a delay, the amount was not banked until 3 January Year 9.—An amount of ＄350 paid directly into the bank by a customer had not been recorded in the cash book.—The cash book receipts had been undercast by ＄800.Required:(a)Calculate the corrected cash book balance on 31 December Year 8.(b)Prepare a bank reconciliation statement for Sam showing the bank overdraft which appeared on his bank statement on that date.正确答案：(a)Corrected Cash Book Balance:＄＄Original balance 1,055Add: Refund wrongly entered 27Direct banking 350Undercasting 800 1,1772,232Less: Bank interest 10Dishonored cheque 2,300Entered on wrong side 950Not deposited 2,750 6,0103,778 O/D(b)Bank Reconciliation Statement as at 31 December Year 8:＄＄Balance per bank statement 3,511 O/DLess: Unpresented chequesNovember 190December 450 6402,871 O/DAdd: Error by bank 9073,778 O/DQuestion 418．1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003.1. Material put into production was valued at ＄360,000 and ＄80,000 of which was used as supplies.2. The payroll records showed that total labor cost was ＄350,000, ＄68,000 of which was the costs of foremen and storekeeping men.3. Factory power and utilities were at a total cost of ＄90,000.4. Selling and administration expenses totaled ＄100,000.5. There was no opening and closing work-in-progress. The production records indicated that 20,000 units were completed in the year.Required:Calculate the following:(a)Prime cost(b)Conversion cost(c)Cost of goods manufactured(d)Unit production cost正确答案：(a)Prime cost =＄(360,000-80,000)+＄(350,000-68,000) =＄562,000(b)Conversion cost =＄(350,000-68,000)+＄80,000+＄68,000+＄90,000=＄520,000(c)Cost of goods manufactured =＄(360,000-80,000)+＄520,000 =＄800,000(d)Unit production cost = Cost of goods manufactured / completed units= ＄800,000 / 20,000 = ＄40 per unitQuestion 519．Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.＄Materials (100% variable) 300,000Labor (25% variable) 200,000Selling & distribution cost (20% variable) 50,000Other costs (fixed) 170,000 720,000Normally, the business sells3,000 units at ＄300 each:Required:(a)Calculate the breakeven point in units and dollar sales.(b)Calculate the contribution to sales ratio.(c)Calculate the margin of safety in percentage.正确答案：(a) Total variable costs:＄Materials 300,000Labor (＄200,000×25%) 50,000Selling & distribution cost (＄50,000×20% ) 10,000360,000Variable cost per unit =＄360,000 / 3,000 =＄120Contribution per unit =Selling price - Variable cost =＄300 -＄120 =＄180Breakeven point (in units) = Fixed cost / Contribution per unit= (＄200,000×75% +＄50,000×80% +＄170,000)/＄180= ＄360,000/＄180= 2,000 unitsBreakeven point (dollars sales) = Breakeven units ×Selling price per unit= 2,000×＄300= ＄600,000(b) the contribution to sales ratio = ＄180 / ＄300×100% = 60%(c) the margin of safety = (Current sales - breakeven sales) / Current sales×100%= (3,000×＄300-＄600,000)/＄900,000×100%= 33.3%Question 620．If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄1 each, then the dividends would be payable as follows:Year 1 Year 2 Year 3 Year 4 Year 5＄＄＄＄＄Total Profits appropriated for dividends 7,000 3,000 20,000 4,000 5,000Required:(a)If the preference shares are cumulative, non-participating, calculate the preference dividends and ordinary dividends in each year.(b)If the preference shares are cumulative, participating, calculate the preference dividends and ordinary dividends in each year.正确答案：(a)If the preference shares are cumulative, non-participatingYear 1 Year 2 Year 3 Year 4 Year 5＄＄＄＄＄Preference Dividends (4%) 4,800 3,000 6,600 4,000 5,000Ordinary Dividends 2,200 —13,400 ——(b)If the preference shares is cumulative, participatingYear 1 Year 2 Year 3 Year 4 Year 5＄＄＄＄＄Preference Dividends (4%) 4,800 3,000 1,800 4,000 200(4%) (2.5%) (in arrears) (3.33%) (in arrears)4,800 4,800(4%) (4%)1,103 —(0.92%) 5,0005,903Ordinary Dividends 2,200 —10,000 ——(0.88%) (4%)2,297(0.92%)12,297SECTION TWO Answer any two questions in this section.Question 721．After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003:＄Stock, 1 January 2003 3,300Stock, 31 December 2003 25,200Sales 160,000Purchases 100,000Premises 142,600Fixtures & Fittings 45,200Motor Vehicles 42,500Returns Inwards 1,500Returns Outwards 2,600Carriage Inwards 1,000Carriage Outwards 250Debtors 30,500Creditors 41,500Wages 17,495Rent and Rates 3,900Lighting & Heating 18,455Insurance 10,600Motor Vehicle Expenses 2,400Cash at Bank 4,700Bank Loan 29,000LoanInterest 2,300Drawing 6,400You are further given the following information:1.Wages owing are ＄550.2.Prepaid rent is ＄600.3.Depreciation of Fixtures & Fittings is 10% per annum on cost.4.Depreciation of Premises is based on a 10-year lease.5.Depreciation of Motor Vehicles is 50% life using the reducing balance method.6.Stock taken for Mr. Wong’s own use is ＄1,100. Such a transaction has not yet been recorded.7.It is estimated that one-third of the driving time is for private purposes.8.5% of the outstanding accounts at the year end is thought to be uncollectible.9.There was no error made in the recording of business transactions for the year.Required:(a)Prepare a Trading and Profit and Loss Account for the year ended 31 December 2003.(b)Prepare a Balance Sheet as at 31 December 2003.(c)Explain the meaning and the significance of Working Capital.正确答案：(a) Mr. Wong’s BusinessTrading and Profit and Loss Account for the year ended 31 December 2003＄＄＄Sales 160,000Less: Returns inwards 1,500Net sales 158,500Less: Cost of goods soldOpening stock 3,300Purchases 100,000Carriage inwards 1,000101,000Less: Returns outwards 2,60098,400Less: Stock drawing 1,100 97,300100,600Less: Closing stock 25,200 75,400Gross Profit 83,100Less: ExpensesWages (17,495 + 550) 18,045Rent and Rates (3,900-600) 3,300Lighting & Heating 18,455Insurance 10,600Motor Vehicle Expenses (2,400×2/3) 1,600Loan Interest 2,300Carriage Outwards 250Bad debts 1,525Depreciation:—Premises (142,600×1/10) 14,260—Fixtures & Fittings (45,200×10%) 4,520—Motor Vehicle (42,500×50%) 21,250 96,105(13,005)(b) Mr. Wong’s BusinessBalance Sheet as at 31 December 2003＄＄＄Cost Dep NBVFixed AssetsPremises 142,600 14,260 128,340Fixtures & Fittings 45,200 4,520 40,680Motor vehicles 42,500 21,250 21,250230,300 40,030 190,270Current AssetsStock 25,200Debtors 30,500Less: Provision for bad debts 1,525 28,975Prepaid rent 600Cash at bank 4,70059,475Less: Current LiabilitiesCreditors 41,500Accrued wages 550 42,050Net Current Assets 17,425Total Net Assets 207,695Represented ByCapital (Workings 1) 200,000Less: Net Loss 13,005186,995Less: Drawings (6,400+1,100+1/3×2,400) 8,300178,695Bank loan 29,000207,695Workings 1: The initial capital contributed by Mr. Wong is determined by drawing up the following trial balance:Dr Cr＄＄Stock 3,300Sales 160,000Purchases 100,000Premises 142,600Fixtures & Fittings 45,200Motor Vehicles 42,500Returns Inwards 1,500Returns Outwards 2,600Carriage Inwards 1,000Carriage Outwards 250Debtors 30,500Creditors 41,500Wages 17,495Rent and Rates 3,900Lighting & Heating 18,455Insurance 10,600Motor Vehicle Expenses 2,400Cash at Bank 4,700Bank Loan 29,000Loan Interest 2,300Drawings 6,400Capital (Balance Figure) _____ 200,000433,100 433,100(c) Working capital is defined as the excess of current assets over current liabilities. It is one of the important financial indicators of the liquidity position of a business entity. A positive working capital position means that a business is able to manage its affairs to such a state that current assets are sufficiently ready to meet the requirement of settling the debts which are to be due within one year. In other words, a business is to be solvent in the short term if there is a positive working capital. This indicates that the liquidity position of a business is financially sound.However, a positive working capital does not necessarily indicate that the business is solvent in the long term or in a forced liquidation.Question 822．The following are the summarized financial statements of Mr. Wong’s business for the years ended 31 December 2002 and 2003 respectively.Balance Sheets as at 31 December2002 2003＄＄Fixed Assets (net book value) 22,500 18,000Current Assets:Stock 10,500 27,000Debtors 18,000 54,000Bank 1,500 —Current liabilities:Creditors (9,000) (22,500)Bank overdraft —(15,000) 43,500 61,500Capital at 1 January 18,000 43,500Net Profit for the year 45,000 52,500Drawings (19,500) (34,500) 43,500 61,500Profit and Loss AccountSales 180,000 300,000Cost of sales 120,000 225,000Gross profit 60,000 75,000Operating expenses 15,000 22,500Net profit 45,000 52,500Additional information is given as follows:1. All sales were on credit basis.2. There were no purchase or disposals of fixed assets during the year.3. The stock value and debtor balance as at 31 December 2001 were ＄15,000 and ＄30,000 respectively.Required:(a)Calculate the following financial ratios for years both 2002 and 2003:(i)Gross profit margin(ii)Net profit margin(iii)Return on capital employed(iv)Current ratio(v)Acid test ratio(vi)Stock turnover period (days)(vii)Debtors collection period (days)(viii)Gearing ratio(b)Why is the gearing ratio important to a banker in making a lending decision?(c)Based on the financial ratios in (a), comment on the profitability, liquidity and management efficiency of Mr. Wong’s business.正确答案：(a) (i) Gross profit margin = Gross profit / Sales×100%year 2002: = 60,000/180,000×100% = 33.3%year 2003: = 75,000/300,000×100% = 25%(ii) Net profit margin = Net profit/Sales×100%year 2002: = 45,000/180,000×100% = 25%year 2003: = 52,500/300,000×100% = 17.5%(iii) Return on capital employed = Net profit / Capital employed×100%year 2002: = 45,000/43,500×100% = 103.4%year 2003: = 52,500/61,500×100% = 85.4%(iv) Current ratio = Current assets / Current liabilitiesyear 2002: = 30,000/9,000 = 3.33 to 1year 2003: = 81,000/37,500 = 2.16 to 1(v) Acid test ratio = (Current assets- Stocks) / Current liabilitiesyear 2002: = 19,500/9,000 = 2.17 to 1year 2003: = 54,000/37,500 = 1.44 to 1(vi) Stock turnover period (days) = 365×Average Stock / Cost of salesyear 2002: = 365×0.5×(15,000+10,500)/120,000 = 39 daysyear 2003: = 365×0.5×(10,500+27,000)/225,000 = 30 days(vii) Debtors collection period (days) = 365×Average debtors/Salesyear 2002: = 365×0.5×(30,000+18,000)/180,000 = 49 daysyear 2003: = 365×0.5×(18,000+54,000)/300,000 = 44 days(viii) Gearing ratio = Long-term loan/(Long-term loan + Shareholders’ fund)×100%year 2002: = 0year 2003: = 0(b) Gearing ratio is an expression of the way companies are financed and the proportion of capital provided by risk taking shareholders and by lenders to the company.This ratio assists the bankers in their loan lending decisions. Basically, gearing ratio is an indication of the risk to be undertaken by the ordinary shareholders because of the interest obligation of the long-term financial position, particularly thecash flows. A company’s borrowing power will be correspondingly lower when there is an increase in the geared ratio.(c) The following points should be noted:Profitability —Decrease in gross profit margin, net profit margin and return on capital employed.—Although turnover is improved, profit margins am decreased. This may be due to inefficient control on operating expenses and/or less effective marketing strategy.Liquidity—Both current ratio and acid test ratio indicate that the liquidity position is worsening.—It may be due to piling up of inventory and substantial outstanding debtors amounts.Management Efficiency—The credit control policy has been tightened up as the debtors’ collection period has been reduced by 5 days.—The stock control has also been improved as the stock turnover becomes faster.Question 923．The following ledger balances are extracted from the books of White Trading Company as at 31 December 2003:＄Bad debts 750Bank overdraft 1,650Capital 100,000Carriage inwards 3,500Carriage outwards 1,400Creditors 18,500Debenture interest 900Debtors 12,500Discounts allowed 1,300Discounts received 1,500Drawings 24,900Equipment (at cost) 150,000Insurance 1,000Lighting 5,000Motor Van 40,000Provision for bad debts 1,100Provision for depreciation—Equipment 90,000—Motor Van 18,000Purchases 1,000,000Rent & rates 110,000Salaries and wages 210,000Sales 1,400,000Stock 1 January 2003 90,000Returns inwards 13,000Returns outwards 13,5009% 1998-2008 10-year Debenture 20,000Additional information relevant to the year ended 31 December 2003 is as follows:1. Closing stock at 31 December 2003 ＄115,0002. Accrued wages ＄20,0003. Prepaid insurance ＄2004. Outstanding telephone bill ＄2005. Outstanding rent ＄10,0006. Removal expenses of ＄950 are still outstanding because of dispute and they have not yet been entered into the accounting records.7. The depreciation policy is:(a)Equipment reducing balance method at 5% p.a(b)Motor Van: 25% p.a on cost8. It is a policy to make a provision for bad debts at 4% of outstanding debtors on the balance sheet date.Required:Prepare the Trading and Profit and Loss Account for the year ended 31 December 2003.正确答案：White Trading CompanyTrading and Profit and Loss Account for the year ended 31 December 2003＄＄＄Sales 1,400,000Less: Returns inwards 13,000 1,387,000Less: Cost of goods soldOpening stock 90,000Purchases 1,000,000Add: Carriage inwards 3,500Less: Returns outwards (13,500) 990,0001,080,000Less: Closing stock 115,000 965,000Gross Profit 422,000Other revenues:Discounts received 1,500Bad debts recovery 950424,450Less: ExpensesSalaries and wages 230,000(210,000 + 20,000)Rent & rates 120,000(110,000 + 10,000)Lighting 5,000Insurance (1,000 - 200) 800Removal expenses 950Bank services charges 160Telephone 200Discount allowed 1,300Carriage outwards 1,400Bad debts (750 + 25,000 ×650- 1,100)Debenture interest 2,700(900 + 20,000 ×9%)Depreciation-equipment 3,000 366,160(150,000 - 90,000)×5%Net Profit 58,290。
会计英语(一)
Ⅰ.背景介绍 中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩纳入最后考试的总成绩,也即110分的试卷60分及格。
该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语言水平,进而达到中西合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到: 稳定情绪 调整心态 振奋精神 悉心备考 该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！ 积极应对！从积极方面来看待这个趋势和变化！ Ⅱ.考试题型预测 目前获得的关于这10分英语考试最新的信息为: 1.一道题 2.主观题 3.专业题 分析: 正是针对此次考试“三题”的特点,我们预测此次考试极有可能的题型如下: 1.名词解释 2.简答题 3.翻译（英汉互译） 4.案例分析 这四类题型都会很好地体现“三题”精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则（IAS/IFRS）趋同的背景下考察英文水平的;趋同不是等同,所以考察具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些“务虚”的内容,即理论或文字表述的内容。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解 考试题型种题型的综合,因此,在分别介绍各种题型后,将着重研读案例分析及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。
要么是国情特点决定的,要么是引进的新的理念。
对于会计科英语考试,主要从以下方面来准备： 1.ACCOUNTING TERMS 2.ACCOUNTING THEORIES 3.ACCOUNITNG APPLICATIONS 4.IAS/IFRS/CAS 题型分析 一、名词解释 EXAMPLE Fair Value Solution: Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction。
2021年会计硕士mpacc考研英语二试卷及答案
2021年会计硕士MPAcc考研英语二试卷及答案Section I Use of EnglishDirections：Read the following text. Choose the best word(s) for each numbered blank and mark A,B,C or D on the ANSWER SHEET. (10 points)It's not difficult to set targets for staff.It is much harder,_1_ to understand their negative consequences. Most work-related behaviors have multiple components. 2_ one and the other become distorted.Travel on a London bus and you'll_3_ see how this works with drivers. Watch people get on and show their tickets.Are they are carefully inspected? Never.Do people get on without paying? Of course! Are there inspectors to 4 that people have paid? Possibly,but very few. And people who run for the bus? They are 5 . How about jumping lights? Buses do so almost as frequently as cyclists.Why Because the target is _6_.People complained that buses were late and infrequent,_7_,the number of buses and bus lanes were increased,and drivers were_8_ or punished according to the time they took.And drivers hit their targets. But they _9_ cyclists.If the target was changed to_10_,you would have more inspectors and more sensitive pricing. If the criterion changed to safety, you would get more __11_ drivers who obeyed traffic laws. But both these criteria would be at the expense of time.There is another_12_:people become immensely inventive in hitting targets. Have you 13_ that you can leave on a fight an hour late but still arrive on time? Tailwind? Of course not!Airlines have simply changed the time a _14_ is meant to take.A one-hour flight is now billed as a two-hour flight .The _15_ of the story is simple,Most jobs are multidimensional with multiple criteria. Choose one criterion and you may well_16_others.Everything can be done faster and made cheaper, but there is a_17_ .Setting targets can and does have unforeseen consequencesThis is not an argument against target-setting.But it is an argument for exploring consequences first.All good targets should have multiple criteria_18_ critical factors such as time,money,quality and customer feedback.The trick is not to_19_just one or even two dimensions of the objective, but also to understand bow to help people better_20_ the objective .1. A.therefore B.however C.again D.moreover2. A.Emphasize B.Identify C.Assess D.Explain3. A.nearly B.curiously C.eagerly D.quickly4. A.claim B.prove C.check D.recall5. A.threatened B.ignored C.mocked D.blamed6. A.punctuality B.hospitality petition D.innovation7. A.Yet B.So C.Besides D.Still8. A.hired B.trained C.rewarded D.grouped9. A.only B.rather C.once D.also10. fort B.revenue C.efficiency D.security11. A.friendly B.quiet C.cautious D.diligent12. A.purpose B.problem C.prejudice D.policy13. A.reported B.revealed C.admitted D.noticed14. A.break B.trip C.departure D.transfer15. A.moral B.background C.style D.form16. A.interpret B.criticize C.sacrifice D.tolerate17. A.task B.secret C.product D.cost18. A.leading to B.calling for C.relating to D.accounting for19. A.specify B.predict C.restore D.create20.A.modify B. review C. present D.achieve答案：1-5BADCB 6-10ABCDB 11-15CBDBB 16-20CDCAD Section II Reading ComprehensionPart ADirections:Read the following four texts.Answer the questions after each text by choosing A,B,Cor D. Mark your answers on the ANSWER SHEET. 40 points)Text 1"Reskilling" is something that sounds like a buzzword but is actually a requirement if we plan to have a future in which a lot of would-be workers do not get left behind.We know we are moving into a period where the jobs in demand will change rapidly,as will the requirements of the jobs that remain.Research by the World Economic Forum finds that on average 42 per cent of the"core skills" within job roles will change by 2022.That is a very short timeline.The question of who should pay for reskilling is a thorny one. For individual companies, the temptation is always to let go of workers whose skills are no longer in demand and replace them with those whose skills are.That does not always happen.AT&T is often given as the gold standard of a company that decided to do a massive reskilling program rather than go with a fire-and-hire strategy. Other companies had also pledged to create their own plans. When the skills mismatch is in the broader economy, though,the focus usually turns to government to handle.Efforts in Canada and elsewhere have been arguably languid at best,and have given us a situation where we frequently hear of employers begging for workers,even at times and in regions where unemployment is high.With the pandemic,unemployment is very high indeed. In February,at 3.5 percent and 5.5 percent respectively,unemployment rates in Canada and United States were at generational lows and worker shortages were everywhere.As of May, those rates had spiked up to 13.3 per cent and 13.7 per cent,and although many worker shortages had disappeared, not all had done so.In the medical field, to take an obvious example,the pandemic meant that there were still clear shortages of doctors, nurses and other medical personnel.Of course,it is not like you can take and unemployed waiter and train him to be a doctor in a few weeks.But even if you cannot close that gap,may be you can close others,and doing so would be to the benefit of all concerned.That seems to be the case in Sweden: When forced to furlough 90 per cent of their cabin staff, Scandinavian Airlines decided to start up a short retraining program that reskilled the laid-off workers to support hospital staff.The effort was a collective one and involved other companies as well as a Swedish university.21.Research by the World Economic Forum Suggests_____.[A] an urgent demand for new job skills[B] an increase in full-time employment[C] a steady growth of job opportunities[D]a controversy about the"core skills"答案∶A22. AT&T is cited to show_____.[A] The characteristics of reskilling in programs[B] The importance of staff appraisal standards[C] An immediate need for government support[D]An alternative to the five-and-hire standards答案∶D23.Efforts to resolve the skills mismatch in Canada_____.[A] have appeared to be insufficient[B] have driven labour costs up[C] have proved ti be inconsistent[D] have met with fierce opposition答案∶A24. We can learn from Paragraph 3 that there was_____.[A] a sign of economic recovery[B] a call for policy adjustment[C] a change in hiring practices[D] a lack of medical workers答案∶D25.Scandinavian Airlines decided to_____.[A] create job vacancies for the unemployed[B] retrain their cabin staff for better services[C] prepare their laid-off workers for other jobs[D] finance their staffs' college education答案∶CText 2With the global population predicted to hit close to 10 billion by 2050,and forecasts that agricultural production in some regions will need to nearly double to keep pace,food security is increasingly making headlines.In the UK,it has become a big talking point recently too,for a rather particular reason: Brexit.Brexit is seen by some as an opportunity to reverse are recent trend towards the UK importing food. The country produces only about 60 per cent of the food it eats, down from almost three-quarters in the late 1980s. A move back to self-sufficiency, the argument goes, would boost the farming industry, political sovereignty and even the nation's health. Sounds great - but how feasible is this vision ?According to a report on UK food production from the University of Leeds,85 percent of the country's total land area is associated with meat and dairy production. That supplies 80 percent of what is consumed,so even covering the whole country in livestock farms wouldnt allow us to cover all our meat and dairy needs.There are many caveats to those figures, but they are still grave. To become much more self-sufficient, the UK would need to drastically reduce its consumption of animal foods,and probably also farm more intensively—meaning fewer green fields,and more factory-style production.But switching to a mainly plant-based diet wouldn't help. There is a good reason why the UK is dominated by animal husbandry: most of its terrain doesn't have the right soil or climate to grow crops on a commercial basis. Just 25 percent of the country's land is suitable for crop-growing,most of which is already occupied by arable fields.Even if we converted all the suitable land to fields of fruit and veg—which would involve taking out all he nature reserves and removing thousands of people from their homes—we would achieve only a 30 percent boost in crop production .Just 23 percent of the fruit and vegetables consumed in the UK are currently home-grown,so even with the most extreme measures we could meet only 30 per cent of our fresh produce needs. That is before we look for the space to grow the grains,sugars, seeds and oils that provide us with the vast bulk of our current calorie intake.26.Some people argue that food self-sufficiency in UK would_____.[A] be hindered by its population growth[B] become a priority of government[C] pose a challenge to its farming industry[D] contribute to the nation's well-being答案∶D27.The report by the university of leads shows that in the UK_____.[A] farmland has been inefficiently utilized[B] factory-style production needs reforming[C] most land is used for meat and dairy production[D] more green fields will be converted for farming答案:C28.Grop-growing in the UK restricted due to_____.[A] its farming technology[B]its dietary tradition[C] its natural conditions[D] its commercial interests答案∶C29.It can be learned from the last paragraph that British people?[A] rely largely on imports for fresh produce[B] enjoy a steady rise infrunt consumption[C] are seeking effective ways to cut calorie intake[D] are trying to grow new varieties of gains答案∶A30.The author's attitude to food self-efficiency in the UK is_____.[A] defensive[B] tolerant[C] optimistic[D] doubtful答案∶DText 3When Microsoft bought task management app Wunderlist and mobile calendar Sunrise in 2015,it picked two newcomers that were attracting considerable buzz in Silicon Valley. Microsoft's own Office dominates the market for"productivity"software,but the star-ups represented a new wave of technology designed from the ground up for the smartphone world.Both apps,however,were later scrapped after Microsoft said it had used their best features in its own products.Their teams of engines stayed on, making them two of the many"acqui-hires"that the biggest companies have used to feed their great hunger for tech talentTo Microsoft's critics, the fates of Wunderlist and Sunrise are examples of a remorseless drive by Big Tech to chew up any innovative companies that lie in their path."They bought the seedlings and closed them down,"complained Paul Amold a partner at San Francisco-based Switch Ventures, putting an end to businesses that might one day tum into competitors. Microsoft declined to comment.Like other start-up investors,Mr.Arnold's own business often depends on selling start-ups to larger tech companies,though he admits to mixed feelings about the result:"I think these things are good for me,if I put my selfish hat on.But are they good for the American economy? I don't know."The US Federal Trade Commission says it wants to find the answer to that question.This week,it asked the five most valuable US tech companies for information about their many small acquisitions over the past decade.Although only are search project at this stage,the request has raised the prospect of regulators wading into early-stage tech markets that until now have been beyond their reach.Given their combined market value of more than $5.5trillion, rifling through such small deals-many of them much less prominent than Wunderlist and Sunrise-might seem beside the point. Between them, the five biggest tech companies have spent an average of only S 3.4 billion a year on sub-SI billion acquisitions over the past five years—a drop in the ocean compared with their massive financial reserves, and the more than S 130 billion of venture capital that was invested in the US last year.However, critics say the big companies use such deals to buy their most threatening potential competitors before their businesses have a chance to gain momentum,in some cases as part of a"buy and kill "tactic to simply close them down.31.What is true about Wunderlist and Sunrise after their acquisitions?[A] Their market values declined.[B] Their engineers were retained.[C] Their tech features improved.[D] Their products were re-priced.答案∶B32.Microsofts critics believe that the big tech companies tend to_____.[A] exaggerate their product quality[B] treat new tech talent unfairly[C] eliminate their potential competitionsTo Microsoft's critics, the fates of Wunderlist and Sunrise are examples of a remorseless drive by Big Tech to chew up any innovative companies that lie in their path."They bought the seedlings and closed them down,"complained Paul Amold a partner at San Francisco-based Switch Ventures, putting an end to businesses that might one day turn into competitors. Microsoft declined to comment.Like other start-up investors,Mr.Arnold's own business often depends on selling start-ups to larger tech companies, though he admits to mixed feelings about the result:"I think these things are good for me,ifI put my selfish hat on.But are they good for the American economy? I don’t know."The US Federal Trade Commission says it wants to find the answer to that question.Thisweek,it asked the five most valuable US tech companies for information about their many small acquisitions over the past decade.Although only are search project at this stage, the request has raised the prospect of regulators wading into early-stage tech markets that until now have been beyond their reach.Given their combined market value of more than S5.5trillion,rifling through such small deals-many of them much less prominent than Wunderlist and Sunrise-might seem beside the point. Between them, the five biggest tech companies have spent an average of only $ 3.4 billion a year on sub-SI billion acquisitions over the past five years—a drop in the ocean compared with their massive financial reserves,and the more than S 130 billion of venture capital that was invested in the US last year.However, critics say the big companies use such deals to buy their most threatening potential competitors before their businesses have a chance to gain momentum,in some cases as part of a"buy and kill" tactic to simply close them down.31.What is true about Wunderlist and Sunrise after their acquisitions ?[A] Their market values declined.[B] Their engineers were retained.[C] Their tech features improved.[D] Their products were re-priced.答案∶B32.Microsofts critics believe that the big tech companies tend to_____.[A]exaggerate their product quality[B]treat new tech talent unfairly[C] eliminate their potential competitions[D] ignore public opinions答案∶C33.Paul Arnold is concerned that small acquisitions might[A] weaken big tech companies[B] worse market competition[C]discourage start up investors[D] harm the national economy答案∶D34.The US Federal Trade Commission intends to_____.[A] supervise start-ups' operations[B] encourage research collaboration[C] limit Big Tech's expansion[D] examine small acquisitions.答案∶D35.For the five biggest tech companies, their small acquisitions have_____.[A] raised few management challenges[B] brought little financial pressure[C] Set an example for future deals[D] generated considerable profits答案∶BText 4We're fairly good at judging people based on first impressions, thin slices of experience ranging from a glimpse of a photo to a five-minute interaction,and deliberation can be not only extraneous but intrusive. In one study of the ability she dubbed"thin slicing,, the late psychologist Nalini Ambady asked participants to watch silent 10-second video clips of professors and to rate the instructor's overall effectiveness.Their ratings correlated strongly with students' end-of-semester ratings.Another set of participants had to count backward from 1,000 by nines as they watched the clips, occupying their conscious working memory. Their ratings were just as accurate,demonstrating the intuitive nature of the social processing.Critically, another group was asked to spend a minute writing down reasons for theirjudgment, before giving the rating. Accuracy dropped dramatically. Ambady suspected that deliberation focused them on vivid but misleading cues, such as certain gestures or utterances, rather than letting the complex interplay of subtle signals form a holistic impression.She found similar interference when participants watched 15-second clips of pairs of people and judged whether they were strangers, friends, or dating partners.Other research shows we're better at detecting deception and sexual orientation from thin slices when we rely on intuition instead of reflection."It's as if you're driving a stick shift," says Judith Hall, a psychologist at Northeaster University,"and if you start thinking about it too much,you can't remember what you're doing.But if you go on automatic pilot,you're fine. Much of our social life is like that."Thinking too much can also harm our ability to form preferences. College students' ratings of strawberry jams and college courses aligned better with experts' opinions when the students weren't asked to analyze their rationale.And people made car-buying decisions that were both objectively better and more personally satisfying when asked to focus on their feelings rather than on details, but only if the decision was complex—when they had a lot of information to process.Intuition's special powers are unleashed only in certain circumstances. In one study, participants completed a battery of eight tasks, including four that tapped reflective thinking(discerning rules, comprehending vocabulary)and four that tapped intuition and creativity(generating new products or figures of speech).Then they rated the degree to which they had used intuition(gut feelings,""hunches,""my heart"). Use of their gut hurt their performance on the first four tasks,as expected,and helped them on the rest. Sometimes the heart is smarter than the head.36.Nalini Ambaby's study deals with_____.[A] instructor student interaction[B] the power of people memory[C] the reliability of first impression[D] People's ability to influence others.答案∶C37.In Ambaby's study rating accuracy dropped when participants_____.[A] gave the rating in limited time[B] focused on specific detail[C] watched shorter video clips[D] discussed with on another答案∶B38.Judith Hall mentions driving to mention that_____.[A] memory can be selective[B] reflection can be distracting[C] social skills must be cultivate[D] deception is difficult to detect答案∶B39.When you are making complex decisions it is advisable to_____.[A] follow your feelings[B] list your preference[C] Seek expert advice[D] collect enough data答案∶A40.what can we ear from the last paragraph[A] Intuition may affect reflective tasks[B] Generating new products takes time[C] Vocabulary comprehension needs creativity[D] Objective thinking may boost inventiveness答案∶APart BDirections:Read the following text and answer the questions by choosing the most suitable subheading from the list A-G for each numbered paragraph(41-45). There are two extra subheadings which you do not need to use.Mark your answers on the ANSWER SHEET.(10points)[A] Stay calm[B] Stay humble[C] Don't make judgments[D] Be realistic about the risks[E] Decide whether to wait[F] Ask permission to disagree[G] Identify a shared goalHow to Disagree with Someone More Powerful than YouYour boss proposes a new initiative you think won't work.Your senior colleague outlines a project timeline you think is unrealistic.What do you say when you disagree with someone who has more power than you do? How do you decide whether it's worth speaking up? And if you do, what exactly should you say? Here's how to disagree with someone more powerful than you.41. ________________You may decide it's best to hold of on voicing your opinion.Maybe you haven't finished thinking the problem through, the whole discussion was a surprise to you,or you want to get a clearer sense of what the group thinks.If you think other people are going to disagree too,you might want to gather your army first. People can contribute experience or information to your thinking—all the things that would make the disagreement stronger or more valid. It's also a good idea to delay the conversation if you're in a meeting or other public space.Discussing the issue in private will make the powerful person feel less threatened.42.________________Before you share your thoughts,think about what the powerful person cares about —it may be"the credibility"of their team or getting a project done on time.You're more likely to be heard if you can connect your disagreement to a higher purpose. When you do speak up, don't assume the link will be clear. You'll want to state it overtly, contextualizing your statements sothat you're seen not as a disagreeable underling but as a colleague who's trying to advance a shared goal.The discussion will then become more like a chess game than a boxing match.43.________________This step may sound overly deferential, but, it's a smart way to give the powerful person psychological safety and control You can say something like,"I know we seem to be moving toward a fist-quarter commitment here.I have reasons to think that won't work.I'd like to lay out my reasoning. Would that be OK?"This gives the person a choice,allowing them to verbally opt in.And,assuming they say yes it ill make you feel more confident about voicing your disagreement.44.________________You might feel your heart racing or your face turning red,but do whatever you can to remain neutral in both your words and actions. When your body language communicates reluctance oranxiety,it undercuts the message.It sends a mixed message,and your counterpart gets to choose what to read. Deep breaths can help,as can speaking more slowly and deliberately. When we feel panicky we tend to talk louder and faster. Simply slowing the pace and talking in an even tone helps calm the other person down and does the same for you. It also makes you seem confident, even if you aren't.45.________________Emphasize that you're offering your opinion, not gospel truth.It may be a well-informed well-researched opinion,but it's still an opinion,my talk tentatively and slightly understate your confidence.Instead of saying something like,"If we set an end-of-quarter deadline, we'll never make it,"say,"This is just my opinion,but I don't see how we will make that deadline."Having asserted your position ((as a position,not as a fact), demonstrate equal curiosity about other views.Remind the person that this is your point of view,and then invite critique.Be genuinely open to hearing other opinions.答案∶42. E. Decide whether to wait43. G. Identify a shared goal44. F. Ask permission to disagree45. A. Stay calm45. B. Stay humbleSection III Translation46. Directions:Translate the following text into Chinese.Write your translation on the ANSWER SHEET.(15 points)We tend to think that friends and family members are our biggest sources of connection, laughter and warmth. While that may well be true,researchers have also recently found that interacting with strangers actually brings a boost in mood and felings of belonging that we didn't expect.In one series of studies, researchers instructed Chicago-area commuters using public transportation to strike up a conversation with some one near them. On average, participants who followed the instruction felt better than those who had been told to stand or sit in silence. The researchers also argued that when we shy away from casual interaction with strangers, it is often due to a misplaced anxiety that they might not want to talk to us. Much of the time, however,this belief is false.As it turns out, many people are actually perfectly willing to talk—and may even be flattered to receive your attention.参照译文:我们往往认为朋友和家人是我们交流、快乐和温馨的重要源泉。
点击职业英语财经英语试卷答案[3页]
![点击职业英语财经英语试卷答案[3页]](https://img.taocdn.com/s3/m/1c06b322ec630b1c59eef8c75fbfc77da26997ac.png)
Part I. Fill in the blanks with the words given below. Change the form where necessary. (20%)1.charge2.fulfill3.efficient4.approve5.for instance6.rely on7.assign8.agenda9.promising10.presence11. unfair12.procedure13.mutual14.taking care of15.confronted with16.take effect17.on the basis of18.take control of19.pay off20.take a riskPart II. You are required to complete each statement by choosing the appropriate answer from 4 choices marked A, B, C and D.1. D2. B3. A4. B5. D6. D7. B8. D9. A10.A11.C12.C13.A14.C15.B16.B17.D18.C19.A20.DPart III. Reading Comprehension: Choose the best answer for each of the following: (20%)1-5:ABCBC6-10: AABCDPart IV. TranslationTranslate the following English into Chinese.1.经济学是一门涉及决定商品和服务的生产、配和消费因素的社会科学。
2.经济学解释了在市场内人们如何相互沟通帮助人们得到想要的东西或实现某种目标。
3.经济学的最终目标是改善人们的日常生活条件。
4.会计行业的历史可以追溯到数千年前的古文明时期。
会计英语试题及答案
函授点《会计英语》期末试卷姓名------ 专业------ 分数------一、单项选择题（20分）1. Listed below are some characteristics of financial information. (1) True (2) Prudence (3) Completeness (4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only2. In preparing its financial statements for the current year, a company’s closing inventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected?A The current ye ar’s profit will be overstated and next year’s profit will be understatedB The current year’s profit will be understated but there will be no effect on nextyear’s profitC The current year’s profit will be understated and next year’s profit will be overstatedD The current year’s profit will be overstated but there will be no effect on next year’s profit.3. In preparing a company’s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of sharesA 1 onlyB 2 onlyC 3 onlyD None of them.4. At 31 March 2009 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil inhand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600.Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year?A $23,900B $36,100C $45,300D $33,1005. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company’s asset values and profit?A. Asset values and profit both undervaluedB. Asset values and profit both overvaluedC. Asset values undervalued and profit overvaluedD. Asset values overvalued and profit undervalued二、将下列报表翻译成中文（每个3分，共60分）1. ABC group the statement of financial position as at 31/Dec/2010 €2. Non-current assets3. Intangible assets4. Property, plant and equipment5. Investment in associates6. Held-for-maturity investment7. Deferred income tax assets8. Current Assets9. Trade and other receivables10. Derivative financial instruments11. Cash and cash equivalents12. Assets of discontinued operation13. Assets in total14. Current Liabilities15. Accrued payroll16. Accrued dividend17. Accrued accounts18. Non-current Liabilities19. Liabilities in total20. Net Assets三、业务题（每个4分，共20分）1) He pays a telephone bill of $800 by cheque2) The credit customer pays the balance on his account3) He returened some faulty goods to his supplier Kamen, which worth $400.4) Bank interest of $70 is received5) A cheque customer returned $400 goods to him for a refund函授点《会计英语》答案一、单项选择题1-5 ACDDC二、将下列报表翻译成中文1. 编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元2. 非流动资产 3. 无形资产 4. 固定资产 5. 长期股权投资 6. 持有至到期投资7. 递延所得税资产 8. 流动资产 9. 应收账款及其他应收款 10. 货币资金 11. 非持续性经营资产 12. 资产总计 13. 负债 14. 流动负债15. 应付职工薪酬 16. 应付股利 17. 应付账款 18. 非流动负债 19. 负债总计 20. 净资产三．业务题1) Dr administrative Cr bank2) Dr bank Cr accounts receivable3) Dr bank Cr finished goods4) Dr bank Cr financial expense5) Dr sales revenue Cr bank。
会计专业英语试卷（推荐5篇）
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes missionC.bonds payable 7.Which of the following is an owner’s equity account?
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.th计专业英语试卷（推荐5篇）
大学英语第一学期期末试卷A及答案
XX技术学院2015—2016学年第一学期经济与管理系2015级会计、会计与审计、物流管理、旅游管理专业《大学英语》期末考试试题A卷考试说明：本课程为闭卷考试，可携带文具（或课程为开卷考试可携带文具和资料）I Translate the following English versions into Chinese. 15%1. make the most of the opportunities at hand2. a sense of responsibility3. the road to success4. to improve your accent5. out of sympathy6. dress up smartly7. computerized call centers8. Grand Slam singles champion9. a real three-point shooter10. have some things in commonII Everyday English.15%(Identify the answer is right or wrong：If the answer is right , you should choose “A”, if not, choose “B”. )1、------Do you like your job? -------I’m a nurse.A. RightB. Wrong2、------Nice to meet you! ------Nice to meet you too.A. RightB. Wrong3、------How old are you? ------Yes, I am.A. RightB. Wrong4、------Can I bring you something to drink? ------Yes, a coca-cola for me, please.A. RightB. Wrong5、------Have you been to America?------I have never been there, but I hope to go there in the future.A. RightB. Wrong6、------Is there a bank near here? ------I saw him this morning.A. RightB. Wrong7、------Can you remember his phone number? ------Yes, it’s 6825612.A. RightB. Wrong8、------Can I help you? ------Yes, I’d like to book a room.A. RightB. Wrong9、------How do you like the book? ------It’s very good. And I like it very much.A. RightB. Wrong10、------Shall we see a film tonight? ------See you later.A. RightB. WrongIII、Reading comprehension 10%Passage AI was having dinner at a restaurant when Harry came in. Harry worked in a lawyer’s office years ago, but he is now working at a bank. He gets a good salary, but he always borrows money from his friends and never pays it back. Harry saw me and came to sit at the same table. He has never borrowed money from me. When he was eating, I asked him to lend me two pounds. To my surprise, he gave me the money immediately. “I have never borrowed money from you,” said Harry,“so now you canpay for my dinner.”判断下列陈述是否正确，正确的写T，错误的写F:1 （）Harry never worked in a lawyer’s office.2 （）He always borrows money from his friends and returns it on time.3 （）He refused to lend two pounds to the writer.4 （）Harry asked the writer to pay for his dinner.5 （）The writer paid money for both his and H arry’s dinner.Passage BI have a cell phone (手机)and have to pay about thirty dollars per month to use it. I think thirty dollars per month is no small amount of money for a student.To be honest, I don’t need to use a cell phone because I don’t have any urgent business, but all my family and friends have cell phones. More than fifty percent of the population in Korea（韩国）has a cell phone. Think about that number: only children and very old people don’t have one.If I didn’t have a cell phone, everybody would raise such a question, “Why doesn’t she have one?” I would be considered as a strange and independent person. Korea has agroup-oriented culture, so a strange and independent p erson isn’t welcome. I don’t want to be strange, so I cannot do anything but use a cell phone.I have to check my cell phone all the time, and I have to change the battery every other day. It is kind of a big problem. Even though I don’t want to answer the phone at all, I have to answer it because as long as I have a cell phone, a quick answer is etiquette（礼节）. It has really invaded（影响）my life. I have never thought cell phones are useful and meaningful devices. I hate them because I am a person who likes to lead a peaceful, calm life. I wish I could get rid of my cell phone in the near future.Directions: Choose the best answer from the four choices.6. The author has a cell phone just because ___________.A. she deal with businessB. she has to talk with friendsC. several people have oneD. most of the people have one7. According to the author, 30 dollars cell phone fee is _________ to a student.A. a small amount of moneyB. an extra burden（负担）C. not worth payingD. no problem8. In Korea, most of the groups have cell phones except ___________.A. the oldB. college studentsC. businessmenD. teacher9. Why does the author think having a cell phone is a big problem、A. Because she has to pay about thirty dollars per month.B. Because her parents often call her.C. Because she has to change the battery frequently.D. Because her classmates often borrow her cell phone.10. What kind of people are not welcome in Korea?A. Dependent peopleB. Independent peopleC. BusinessmenD. people with cell phonesIV、Fill in each of the following blanks with a suitable preposition or adverb. 10%1. Have you made ____ your mind for what courses you are going to take yet?2. She learned the rules of the game step____ step.3. We all should take a leaf _____ Lei Feng’s book.4. Tom wants to be a doctor, and he is working hard to turn his dream _____a reality.5. Mother filled my glass _____milk and her glass with tea.6. She is still ____ work and I’ll ask her to call you when she gets home.7. According to Li Na’s story, she seems to be happy both on and _______the court.8. Her coach noticed that she played badminton more ______ a tennis player.9. The cake is ______ the shape of a heart.10. He gave great importance ____what his father said.V、Multiple choice 20%1. A friend in need is a friend indeed.（）A 朋友就是好朋友。
会计英语袁蓉丽课后题
会计英语袁蓉丽课后题一、听力理解(共15小题，15分)第一节听下面5段对话。
每段对话后有1小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。
听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
听力原文Text 1M：A table for four，please.W：It will be about twenty minutes.Won’t you sit down?Text 2W：That looks nice.I’ll have a cheeseburger and fries.M：Anything to drink?w：A chocolate milkshake.M：That’ll be $2.75.Text 3M：Would you mind turning down the TV a bit? I’m answering the phone.W：Not at all.Text 4M：I don’t often visit museums，but I like to whenever possible.W：I’ve never visited the Modern Museum，but I plan to tomorrow.Text 5M：I met Sam on the street today.W：Really? Did he say anything about his sister?M：Yes.She ought to be leaving New York verysoon，because her husband has taken a job in Los Angeles.第二节：听到下面4段对话或对白。
每段对话或对白后存有几个大题，从题中Rewa的A、B、C三个选项中挑选出最佳选项，并标在试卷的适当边线。
听到每段对话或对白前，你将存有时间写作各小题，每小题5秒中;看完后，每小题将命同5秒钟的答题时间。
会计英语综合测试二
会计英语综合测试二测试时间为120分钟一、英译汉（请将答案直接写在题后，每小题1分，共20分）：二、汉译英（请将答案直接写在题后，每小题1分，共20分）： 三、单项选择题（每道题只有一个最准确的答案，请将答案填写在要求的表格内，每小题1分，共15分）1. An estimate based on an analysis of receivables shows that $780 of accounts receivables areuncollectible. The Allowance for Doubtful Accounts has a debit balance of $110. After preparing the adjusting entry at the end of the year, the balance in the Uncollectible Accounts Expense is A. $110 B. $780 C. $670 D. $8902. What is the type of account and normal balance of Allowance for Doubtful Accounts? A. Contra asset, credit1. Liquidation2. Goodwill3. Comprehensive income4. Lower-of-cost-or-market method5. Dividend6. Stock splits7. Partnership8. Bond9. Depreciation10. Preferred stock11. Debenture bond 12. Stock dividend 13. Limited liability 14. Sink fund 15. Treasury stock16. Allowance for doubtful account 17. Weighted average cost 18. Stockholders19. Inventory turn over rate 20. Intangible assets11. 毛利率法 12. 剩余价值 13. 余额递减法 14. 实地盘存 15. 或有负债 16. 年金 17. 有价证券 18. 可赎回债券 19. 董事会 20. 面值1. 现值2. 经营租赁3. 先进先出法4. 存货5. 非常项目6. 实收资本7. 流通在外股票8. 资产减值9. 合并财务报表 10. 摊销B. Asset, debitC. Asset, creditD. Contra asset, debit3.The two methods of accounting for uncollectible receivables are the allowance method and theA. equity methodB. direct write-off methodC. interest methodD. cost method4.Merchandise inventory at the end of the year is overstated. Which of the following statementscorrectly states the effect of the error?A. owner's equity is overstatedB. cost of merchandise sold is overstatedC. gross profit is understatedD. net income is understated5.If the estimated rate of gross profit is 40%, what is the estimated cost of the merchandiseinventory on June 30, based on the following data?June 1 Merchandise inventory $ 75,000June 1-30 Purchases (net) 150,000June 1-30 Sales (net) 135,000A. $144,000B. $140,000C. $ 81,000D. $ 54,5006.The inventory data for an item for November areNov. 1. Inventory..... 20 units at $204. Sold............. 10 units10. Purchased.... 30 units at $2117. Sold............. 20 units30. Purchased.... 10 units at $22Using the perpetual system, costing by the last-in, first-out method, what is the cost of the merchandise inventory of 30 units on November 30?A. $640B. $610C. $620D. $6307. A fixed asset with a cost of $40,000 and accumulated depreciation of $36,500 is traded for asimilar asset priced at $60,000. Assuming a trade-in allowance of $3,000, the recognized loss on the trade isA. $1,000B. $3,500C. $ 500D. $1,5008.All of the following below are needed for the calculation of depreciation exceptA. costB. residual valueC. estimated lifeD. book value9.Equipment with a cost of $160,000 has an estimated residual value of $10,000 and an estimatedlife of 5 years or 12,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours?A. $30,000B. $32,500C. $34,000D. $40,00010.On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. Assume thatthe fiscal year of Still Co. ends June 30. What is the amount of interest revenue recognized by Still in the following year?A. $1,200.00B. $1,208.89C. $1,306.67D. $1,600.0011.The maturity value of an interest-bearing note payable is theA. face value plus the interestB. face value minus the interestC. interestD. face value12.The journal entry a company uses to record the payment of an ordinary note isA. debit Cash; credit Notes PayableB. debit Accounts Payable; credit CashC. debit Notes Payable and Interest Expense; credit CashD. debit Notes Payable and Interest Receivable; credit Cash13.When a stock dividend is declared, which of the following accounts is credited?A. Common SockB. Dividend PayableC. Stock Dividends DistributableD. Retained Earnings14.The excess of sales price of treasury stock over its cost should be credited toA. Treasury Stock ReceivableB. Premium on Capital StockC. Paid-In Capital from Sale of Treasury StockD. Income from Sale of Treasury Stock15.The reduction of par or stated value of stock by issuance of a proportionate number ofadditional shares is termed aA. liquidating dividendB. stock splitC. stock optionD. preferred dividend四、判断题（判断对错，正确请打√，错误请打×，将答案填入试卷第一页表格内，每小题1分，共10分）1.Of the two methods of accounting for uncollectible receivables, the allowance method providesin advance for uncollectible receivables.2.The difference between Accounts Receivable and its contra asset account is called netrealizable value.3.Title to merchandise shipped FOB shipping point passes to the buyer upon delivery of themerchandise to the buyer's place of business.4.During inflationary periods, the use of the FIFO method of costing inventory will result in agreater amount of net income than would result from the use of the LIFO cost method.5.The depreciable cost of a building is the same as its acquisition cost.6.Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plantand equipment.7.The amount of money a borrower receives from the lender is called maturity value.8.The proceeds from discounting a $20,000, 60-day, note payable at 6% is $20,200.9.The declaration and issuance of a stock dividend does not affect the total amount of acorporation's assets, liabilities, or stockholders' equity.10.The main source of paid-in-capital is from issuing stock.五、填空题（请注明题号，将答案写在答题纸上，每空1分，共10分）1.Interest = ( ) * rate* time2.Accounts receivable turnover = ( ) / average accounts receivable3.Inventory turnover = ( )/( )4.Depreciation cost = ( ) - ( )5.Quick ratio = ( )/( )6.Price-earnings ratio = ( )/ ( )六、请根据描述写出正确的专业词汇：（请注明题号，将答案写在答题纸上，每小题1分，共5分）1.The operating expense incurred because of the failure to collect receivables.2.The inventory cost estimating method which is based on the relationship of the cost ofmerchandise available for sale to the retail price of the same merchandise.3. A method provides for the same amount of depreciation expense for each unit produced or eachunit of capacity used by the asset.4.The cost of acquiring fixed assets that benefit only the current period or costs incurred fornormal maintenance and repairs.5. A cash distribution of earnings by a corporation to its shareholders.七、业务题:（每个分录2分，共20分）Ditzler Company uses the allowance method of accounting for uncollectible accounts receivable. Selected transactions are as follows:1.Feb. 1, sold merchandise on account to Ames Co., $8,000. The cost of the merchandise sold was$4,500.2.Apr. 9, wrote off a $2,500 account from Dorset Co., as uncollectible.3.June 13, reinstated the account of Dorset Co., written off on April 9, and received $2,500 in fullpayment.4.Aug. 1, issued a 90-day, 12% note for $1,000 to Murray Co., for the overdue account.5.Oct. 30, the note issued to Murray Co. matured.6.Nov. 1, issued 2,000 shares of $50 par preferred stock for cash at $55.7.Nov. 16, declared a cash dividend of $1 on the 10,000 shares of common stock.8.Dec. 31, it is estimated that 2% of the balance of accounts receivable for the year ended Dec.31will be uncollectible. Before adjustment, the “allowance for doubtful accounts”has a credit balance of $200, and the accounts receivable account has a debit balance of $20,000.。
会计英语综合测试一
会计英语（2）综合测试一测试时间为120分钟一、英译汉（请将答案直接写在题后，每小题1分，共20分）：二、汉译英（请将答案直接写在题后，每小题1分，共20分）：三、单项选择题（每道题只有一个最准确的答案，请将答案填写在要求的表格内，每小题1分，共15分）1. If the allowance method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer's account as uncollectible? A. Uncollectible Accounts Expense B. Accounts ReceivableC. Allowance for Doubtful AccountsD. Interest Expense2. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 3% of net sales. If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is A. $18,5001. Present value2. Operating lease3. LIFO method4. Inventory5. Extraordinary item6. Paid-in capital7. Outstanding stock 8. Asset impairment9. Consolidated financial statement 10. Merger 11. Gross profit method 12. Residual value13. Declining-balance method 14. Physical inventory15. Contingent liability 16. Annuity17. Marketable securities 18. Callable bonds 19. Board of directors 20. Par11. 信用债券 12. 现金股利 13. 有限责任 14. 偿债基金 15. 库藏股票 16. 坏账准备 17. 加权平均法 18. 股东 19. 存货周转率 20. 无形资产1. 清算2. 商誉3. 全面收益4. 成本与市价孰低法5. 股利6. 股票分割7. 合伙企业8. 债券9. 折旧 10. 优先股C. $18,000D. none of the above3. The following lots of a particular commodity were available for sale during the year:Beginning inventory........ 10 units at $60First purchase................ 25 units at $63Second purchase............ 30 units at $64Third purchase............... 10 units at $70The firm uses the periodic system and there are 20 units of the commodity on hand at the end of the year. What is the amount of inventory at the end of the year according to the last-in, first-out method?A. $1,230B. $1,220C. $1,240D. $1,3404. During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory.A. average methodB. LIFO methodC. FIFO methodD. can not tell without more information5. Expenditures that add to the utility of fixed assets for more than one accounting period areA. committed expendituresB. revenue expendituresC. current expendituresD. capital expenditures6. A fixed asset with a cost of $30,000 and accumulated depreciation of $27,500 is sold for $3,500. What is the amount of the gain or loss on disposal of the fixed asset?A. $2,500 lossB. $1,000 lossC. $2,500 gainD. $1,000 gain7. The journal entry a company uses to record the issuance of a note for the purpose of borrowing funds for the business isA. debit Accounts Payable; credit Notes PayableB. debit Cash; credit Notes PayableC. debit Notes Payable; credit CashD. debit Cash and Interest Expense; credit Notes Payable8. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. What is the maturity value of the note?A. $80,100B. $84,800C. $81,6009. A corporation has 40,000 shares of $25 par value stock outstanding. If the corporation issues a 4-for-1 stock split, the number of shares outstanding after the split will beA. 160,000 sharesB. 40,000 sharesC. 120,000 sharesD. 10,000 shares10. The net effect to a corporation of the declaration and payment of a cash dividend is toA. decrease assets and decrease stockholders' equityB. decrease liabilities and decrease stockholders' equityC. increase stockholders' equity and decrease liabilitiesD. increase assets and increase stockholders' equity11. The excess of sales price of treasury stock over its cost should be credited toA. Treasury Stock ReceivableB. Premium on Capital StockC. Paid-In Capital from Sale of Treasury StockD. Income from Sale of Treasury Stock12. The equity method of accounting for investmentsA. requires a year-end adjustment to revalue the stock to lower of cost or marketB. requires the investment to be reported at its original costC. requires the investment be increased by the reported net income of the investeeD. requires the investment be decreased by the reported net income of the investee13. Which of the following qualities is not characteristic of fixed assets?A. TangibleB. Capable of repeated use in the operation of the businessC. Held for saleD. Long-lived14. Which of the following date will increase the liability for cash dividend?A. Date of declarationB. Date of ex-dividendC. Date of recordD. Date of payment15. Which of the following qualities is not characteristic of corporation?A. Double-taxationB. Legal entityC. Stockholders have limited liabilityD. Mutual agency四、判断题（判断对错，正确请打√，错误请打×，将答案填入试卷第一页表格内，每小题1分，共10分）1.Allowance for Doubtful Accounts is a liability account.2.If ending inventory for the year is understated, net income for the year is overstated.3."Market," as used in the phrase “lower of cost or market" for valuing inventory, refers to the price atwhich the inventory is being offered for sale by its owner.4.The two main sources of stockholders' equity are investments contributed by stockholders and netincome retained in the business.5.If the dividend amount of preferred stock, $50 par value, is quoted as 8%, then the dividends pershare would be $4.6.When the market rate of interest is less than the contract rate for a bond, the bond will sell for apremium.7.Martin Co. sold merchandise to Fess Company on December 31, FOB shipping point. If themerchandise is in transit on December 31, the end of the fiscal year, then the inventory should be reported in Fess’s financial statement.8.The recognition of depreciation in the accounts provides a special cash fund for the replacement offixed assets.9.When you buy cumulative preferred stock, you will never have to worry about losing the dividend.10.Stock dividend will increase the stockholders’ proportionate interest in the corporation.五、填空题（请注明题号，将答案写在答题纸上，每空1分，共10分）1. The number of shares of outstanding stock = ( ) －( )2. The excess of issue price over par of common stock is termed a (n) ( )3. The difference between Accounts Receivable and its contra asset account is called ( )4. Price-earning ratio = ( ) / ( )5. If there is no preferred stock, Eps = ( )/shares of common stock outstanding.6. ( ) method of accounting for uncollectible accounts provides for the recognition of theexpense in the period of sale.7. Current Ratio= ( )/( )六、请根据描述写出正确的专业词汇：（请注明题号，将答案写在答题纸上，每小题1分，共5分）1. The stock that a corporation has once issued and then reacquires.2. Lease is accounted for as if the lessee has, in fact, purchased the asset.3. The depreciation method which provides for the same amount of depreciation expense for each unit produced or each unit of capacity used by the asset.4. The preferred stock that has a right to receive regular dividends that were not paid in prior years before any common stock dividends is paid.5. Liabilities that are to be paid out of current assets and are due within a short time.七、业务题:（每个分录2分，共20分）A company uses the allowance method of accounting for uncollectible accounts receivables, the selected transactions are as follows.1. Jan.1, issued 10,000 shares of $10 par common stock, for cash at $15,2. Mar. 15th, accepted a 60-day, 12% note for $8,000 from B Company on account.3.May 14th, received the interest due from B Company and a new 90-day, 14% note as a renewal of the loan. (Record both the debit and the credit to the notes receivable account.)4 Jun 15th, purchased merchandise for cash $12,000.5. Aug 12th, received from B Company the amount due on its note of May 14th.6. Aug 20th, sold merchandise inventory on account, the selling price is $1,400, the cost of merchandise is $1,000.7. Sep. 21st, Purchased 2,500 shares of its own common stock at $26, recording the stock at cost. (There were 40,000 shares of $20 par common stock outstanding.)8. Dec. 14th，Declared cash dividend of $1.2 per common share to stockholders.9. Dec. 31st, it is estimated that 3% of the balance of Accounts Receivable for the year ended Dec.31 will be uncollectible. Before adjustment, the “Allowance for Doubtful Accounts” has a credit balance of $300, and the Accounts Receivable account has a debit balance of $20,000.。
会计英语试卷含答案.doc
会计专业英语期末考试试卷1考试时间：2小时总分：100分一、判断：每题1分，共10分(正确的在题后括号内打钩，错误的打叉。
)1、R etained earning is not an asset; it is an element of stockholders'equity.( )2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。
()3、The subsidiary accounts receivable ledger trial balance should agreewith the balance of the accounts receivable account in the general ledger.( )4、Cash budgets are not important to the management of cash flows.( )5、Profits decrease the owner's equity in the business. ( )6、All inventories shall be taken stock periodically. ( )7、In the periodic inventory system(实地盘存制)，the business does not keep acontinuous record of the inventory on hand.( )8、Non-current liabilities are obligations that must be paid within one year or theoperating cycle (whichever is longer).( )9、Central to the definition of a contingent liability is the element ofuncertainty.( )10、T he owner, s equity in a business is increased by borrowing money froma bank.( )二、单项选择题：每题2分，共20分(每题只有1个正确答案，多选或选错不得分)1、W hen an amount is entered on the ( ) side of an account, it is a credit, and theaccount is said to be credited.A、leftB、rightC、left or rightD、others2、Which is not included in long-term assets?( )A、fixed assetsB、intangible assetsC、cashD、deferred assets3、If a delivery truck costs $ 10, 000 and has an estimated residual value (残值)of $ 2, 000 at the end of its estimated useful life of fiveyears, the annual depreciation would be ( ) under the straight-line method.A、$ 2, 400B、$2, 000C、$ 1, 800D、$ 1, 6004、Total assets will be ( ) by the act of borrowing money from a bank.A、decreasedB、increasedC、remained (保持不变)D、uncertain5、The owners of a corporation (股份公司)are termed (称为)( )A、stockholdersB、investorsC、creditorsD、none of above (都不是)6、()是指会计忽略通货膨胀影响，对货币价值变动不作调整。
电大2019年春季会计学人文英语4边学边练题
电大2019年春季会计学人文英语4边学边练题Ⅰ.听力(共两节，满分30分)第一节(共5小题；每小题1.5分，满分7.5分)听下面5段对话。
每段对话后有一个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。
听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
1.Why can’t the woman go to the cinema with the man?A.She will have a discussion about her cousin’s education.B.She would ask her cousin to go there.C.She will have a talk with her cousin.2.How much will the man pay for those tickets?A.4 dollars.B.8 dollars.C.12 dollars.3.What happened to the woman’s brother?A.He had a car accident.B.He cared for his sister.C.He attended the class.4.What did Mr.Black ask the woman to do?A.To type something important.B.To see an interesting movie.C.To send a notice to him.5. What’s the possible relationship between the two speakers?A.Passenger and driver.B.Husband and wife.C.Guide and visitor.第二节(共15小题；每小题1.5分，满分22.5分)听下面5段对话或独白。
英语试卷15会计大专班B卷
2015-2016年度会计大专班第2学期《英语》期末考试试卷B 班级:_____________ 学号:______________姓名:_____________ 得分:______________一、C hoose the proper answer to the following sentences选择填空（20分）1 Nice to meet you .Here ______ my name cardA amB isC are2 Where ______ I buy phone cards?A does C canB am3 _____ apples and milk on sale in this Downtown Supermarket.A There areB There is B There isn’t4 Three of ____ study in vocational school.A theyB themC their5 In his free time, my boss _____ going to the cinema.A lovesB loveC like6 Do you like Thai food or ______ food?A WestB WesternC China7 The clinic can _______ basic medical service for people in the community.A provideB put upC give8 ______ in a bus zone or you will get a ticket.A parkB parkingC Don’t park9 I often _____ with my friends in English on line.A sayB agreeC chat10 The man looks sad. He ________ a headache.A isB haveC has二Match the words to their Chinese meaning. Then fill in the blanks with the proper words in their proper forms 英文和中文连线并用左边英文填空（20分）1 manager A 受欢迎的2 grocery B 刮风的3 windy C 杂货店4 boring D 枯燥的5 popular E 秘书6 David Beckham is a ______ football player in England.7 Tim doesn’t like playing chess. He thinks it is _______________.8 The wind is rather strong. What a _____________day. 9 My mother often buys a lot of daily necessities at the _______________.10 Women can often easily find jobs as _______________.三Rewrite the following sentences with the given words改写句子20分1 I can’t follow you (catch)2 Nice to meet you.(glad03 How much is it?(price)4 The school over there is ours.(our)5Playing the piano is very fun.(interesting)四Rearrange the sentences to make a conversation句子排序10分A Hi,Ben. What are you going to do during the holiday.B Hello. This is Colin. May I speak to Ben?C Thank you.D Yes! Speaking!E Wow,how wonderful! Have a good time,BenF I will go to Being to watch the Olympic Game with my parents.五Read the passage and then choose the best answer阅读理解15分When Westerners go out to eat they do it a little differently than Chinese. It’s common for Chinese to have some fruit after a meal. Westerners, however, might have dessert. Dessert is usually a sweet snack that’s eaten after the meal. Some common desserts are cake, ice-cream, cookies and pie. However, it would be arrange to think that Westerners have dessert after every meal! Dessert is not an essential part of the meal, but as something extra. Some parents will even use dessert as a reward for their kids. Many Westerners will have dessert only sometimes or may generally not have dessert at all1 How do Westerners eat differently from Chinese according to the writer?A The Westerners don’t’ like eating fruitsB The Chinese don’t like dessert.C The Westerners might have dessert after a meal.D The Chinese might have some fruit before a meal2 What Westerners eat for dessert?A Cake, ice=cream, and apple pieB Cake, ice-cream, cookies and appleC Cake, ice-cream, cookies and saladD Cake, ice-cream, cookies and potato3 Which statement is NOT true according to the writer？A Westerners do not have dessert at allB if the children are good, they may get dessert as a rewardC Dessert does not come after every meal for Westerners.D Westerners try dessert after a meal sometimes.4 What’s the topic of the passage?A An apple a day, keeps the doctor away.B Healthy food for the Westerners.C Different eating habits between the West and China.D Dessert makes Westerners fat.5 It’s common for Chinese to have some _____ after a meal.A soupB dessertC fruitD pie六writing 写作(15分)Write a short passage to introduce one of the sports and its famous Sports star to your classmates.写一篇短文向同学们介绍一种运动及其著名的明星。
2023年新版湖北成人学位英语考试真题及答案
2023年湖北成人学位英语考试真题及答案Part I第1卷（选择题，共70分）注意事项：1.答卷前，考生务必将自己旳姓名和准考证号用黑色签字笔填写在试卷和答题卡指定位置。
2.每题选出答案后，用2B铅笔把答题卡上对应题目旳答案标号涂黑。
如需改动，用橡皮擦洁净后，再选涂其他答案标号。
答在试卷上无效。
3.考试结束时，考生将本试卷和答题卡一并交回。
Part I Vocabulary and Structure （ 20 points）Directions:There are twenty incomplete sentences in this scction. For each sentence there are four choices marked A, B, C and D.Choose the ONE answer that best completes the sentence.Then mark the con'esponding letter in the Answer Sheet One with a single line through the center.1.Charles Dickens （）many wonderful characters in his novels.A.inventedB.discoveredC.uncoveredD.created2.Who can it be? I'm quite （）a loss to guess.A.ofB.onC.inD.at3.All things （），the planned trip had to be called off.A.consideredB.be consideredC.consideringD.having considered4. （）by the look on her face, she didn't catch what I meant.A.JudgingB.JudgedC.JudgeD.To judge5.Give the books to （）needs them for the English class and the writing class.A.whomeverB.whomC.whoD.whoever6. （）a teacher, one must first be a pupil.A.BeingB.Having beenC.To beD.To have been7.He was very rude to the customs officer, （）of course made things even worse.A.whoB.whomC.whatD.which8.The little village hasn't changed much （）a new road and two more stores.A.exceptB.besidesC.except thatD.except for9.The children looked up as the planes passed （）。
最新会计专业英语期末考试试卷和答案
会计专业英语期末考试试卷和答案1. The economic resources of a business are called: BA.Owner’s EquityB.AssetsC.Accounting equationD.Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: DA.A debit to the cash receivable account of $2100.B.A credit to the accounts receivable account of $2100.C.A debit to the cash account of $1400.D.A debit to the accounts receivable account of $1400.3. In general terms, financial assets appear in the balance sheet at: AA.Face value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4. Each of the following measures strengthens internal control over cash receipts except: DA.The use of a voucher system.B.Preparation of a daily listing of all checks received through the mail.C.The deposit of cash receipts intact in the bank on a daily basis.D.The use of cash registers.5. Which of the following 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 prices? BA.Higher reported incomeB.Lower income taxesC.Lower reported incomeD.Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? DA.IntangibleB.Unlimited lifeC.Being sold in its useful lifeD.Not capable of rendering benefits to the business in the future.8. Which account is not a contra-asset account? BA.Depreciation ExpenseB.Accumulated DepletionC.Accumulated DepreciationD.Allowance for Doubtful Accounts9. What are the two factors that make ownership of an interest in a general partnership particularly risky? AA.Mutual agency and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agency.D.Double taxation and mutual agency10. Which of the following types of business owners do not take an active 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 publicly owned corporation11. Analysts can use the footnotes to the financial statements to DA.Help their analysis of financial statementsB.Help their understanding of financial statementsC.Help their checking of financial statements.D.All of the above12. The current liabilities 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 financial trendsB.Evaluating financial structureC.Assessing the pat performancesD.Measuring the term-paying ability14. Among the following ratios, which is used for long-term solvency analysis?长期偿债能力分析AA.Current ratio 流动比率B.Times-interest-earned ratioC.Operating cycleD.Book value per share15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock 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 transactions into accounting journal items. It can consist of several items, each of which 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 "unbalanced". Journal entries can record unique items or recurring items such as depreciation or bond amortization.(2) Going concern：持续经营The company will continue to operate in the near future, unless substantial evidence to the contrary exists.(3) Matching principle：一致性原则(4) Working capital：营运资金(5) Revenue expenditure：收入费用三、会计业务（共35分）1. On December 1, ME Company borrowed $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 record obtaining the loan from the bank on December 1.(2)Prepare the adjusting journal entry to record accrual of the interest payable on the loan on December 31.Answer:(1)Debit: cash $250000Credit: current liabilities $250000(2)Debit: Accrual Expense $5000 不确定Credit: Interest Payable $50003. Please prepare the related entries according to the following accounting events.1)Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible.2)On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.3)On July 1, Nick Company paid the $500 amount that had been written off on March 1.Answer:(1)Debit: Uncollectible Accounts Expense坏账损失$12000Credit: Allowance for Doubtful Accounts坏账准备$12000(2)Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(3)Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit: Cash $500Credit: Accounts Receivable $500四、英译汉（40分）1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what weconsider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such 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。
2023年会计硕士《英语一》考试全真模拟易错、难点精编⑴(答案参考)试卷号：10
2023年会计硕士《英语一》考试全真模拟易错、难点精编⑴（答案参考）（图片大小可自由调整）一.全考点综合测验(共50题)1.【单选题】Please be serious. I am not _______. You should consider it carefullyA.sortingB.jokingC.countingparing正确答案：B2.【单选题】All the memories of his childhood had _______ from his mind by the time he was 65.A.fadedB.illustratedC.concerned正确答案：A3.【单选题】Without a proper education, people could _______ all kinds of crimes.A.conductB.stoopmitD.sweat正确答案：C4.【单选题】Although the trffic is not busy, he likes to drive at a_______ speed.A.spareB.fastC.moderateD.moral正确答案：C5.【单选题】When you fill in the application form, please use your_______ address so that we can contact you easily later.A.policyB.plainC.permanentD.principal正确答案：C6.【单选题】The _______ is nearly dead , so I can not start the car again.A. beanB.beamC.bakeD.battery正确答案：D7.【单选题】Students with _______ problems may apply for student loans.A. economicB.financialC.maleD.economical正确答案：B8.【单选题】In the United States, the foreign policy is decided by the ________ government, not by each state.A.federalB.figureC.scientificD.service正确答案：A9.【单选题】The doctors _______ the medicines to the people in the flood area.A.distributedB.packedC.prayedD.undertook正确答案：A10.【单选题】We won ’t allow any foreign country to _______ in our internal affairs.A.devoteB.districtC.interfereD.wander正确答案：C11.【单选题】Some lazy men would rather _______ than work.A. indicateB.declareC.solveD.starve正确答案：D12.【单选题】This river is so big that it is impossible to build a _______under it without moderntechnology.A.canalB.tunnelC.channelD.cable正确答案：B13.【单选题】Sometimes it is very difficult to _______ some of the English words. Even the native speaker can not help.A.decreaseB.createC.defineD.delight正确答案：C14.【单选题】He always has a lot of _______ ideas in his mind , and sometimes we do not even know what he is thinding about.A.novelB.novelC.acceptableD.additional正确答案：A15.【单选题】The college students in China are _______ from smoking on campus because this will do them no good.A.discouragedB.observedC.obeyedD.obtained正确答案：A16.【单选题】We are _______ at the rapid progress Mark has made in this semester.A.distinguishedB.annoyedC.astonishedD.scored正确答案：C17.【单选题】With the help of the government , a large number of people ---_______ after the flood in 1991.A.survivedB.suspendedC..sufferedD.subfected正确答案：A18.【单选题】John _______ to be a polite man. But in fact he is veryrude.A. pretendsB.assuresC.affordsD.melts正确答案：A19.【单选题】This boy was _______ for what he had done in the class.A.scoldedB.overcomeC.inclinedD.displayed正确答案：A20.【单选题】We do not have a _______ school in our institute. The highest degree we provide for the students is a B. A. and a B.S. .A.continueB.bayC.assistanceD.graduate正确答案：D21.【单选题】The _______ work continued for more than a week but there was still no sign of the missing boy.A.researchB.rescueC.vesselD.vast正确答案：B22.【单选题】When making modern cameras , people began to_______ plastics for metal.A.surroundB.substanceC.stretchD.substitute正确答案：D23.【单选题】Pine trees are usually believed to _______ cold weather.A.guardB.accomplishC.roarD.endure正确答案：D24.【单选题】He works in our university as a visiting _______, not as a formal faculty member.A.traditionalB.scholarC.nurseD.pilot正确答案：B25.【单选题】When traveling alone in the mountains, you ’d better take a _______ with you in case you get lost.passpressplseD.campus正确答案：A26.【单选题】Many kinds of animals are believed to have _________from the earthA.withdrawnB.vanishedC.foundD.hung正确答案：B27.【单选题】We can not _______ all the magazines together.A.routeB.drawC.threadD.bind正确答案：D28.【单选题】With the _______of Mary, all the girl students are eager to go to the party.A.exhibitionB.exceptionC.exceptD.reception正确答案：B29.【单选题】We can not trust him any more because he often________ his duty.A.owesB.spoilsC.desertsD.neglects正确答案：D30.【单选题】Some states in the United States _______ people tocarry guns.A.applyB.charmC.ignoreD.forbid正确答案：D31.【单选题】I have not heard anything from him since his _______.A.departureB.faultC.foundationD.acciptance正确答案：A32.【单选题】What he said in the meeting _______ everybody present.A.disgustedB.dismissedC.disposedD.eliminated正确答案：A33.【单选题】After working for twenty hours without any rest, the doctors were _______.A.exhaustedB.mountedC.wrappedD.restored正确答案：A34.【单选题】It is not ---_______ for me to return all the books to the library now because I still need some of them for my research.A. continuousB.difficultC.convenientD.sufficient正确答案：C35.【单选题】The engineers in this lab spent several weeks _______their plans for the new bicycle.A.countingB.strippingC.elaboratingD.casting正确答案：C36.【单选题】This river forms a natural _______ between China and Korea.A.boundaryB.stringC.spotD.zone正确答案：A37.【单选题】Carelessness made him fall in his job _______.A.interviewB.intentionC.stomachD.stocking正确答案：A38.【单选题】When a spacecraft travels, one of the major problems is reentry into the Earth ’s _______.A.surfaceB.atmosphereC.attitudeD.bent正确答案：B39.【单选题】As a teacher, you should not _______ the students from asking questions in class.A. ruinB.restrainC.importD.impose正确答案：B40.【单选题】He tried to _____ __relations with his former wife but he failed.A.measureB.maintainC.shelterD.reply正确答案：B41.【单选题】Much of the news provided by this newspaper is_______, not foreign.A.domesticB.strainC.purchaseD.murder正确答案：A42.【单选题】Both sugar and salt can ______in water.A.desertB.absorbC.dissolveD.involve正确答案：C43.【单选题】She is already 16years old. But she _______as if she were still a little girl.A.believesB.absorbsC.accrsesD.behaves正确答案：D44.【单选题】This morning in the class, our teacher lost his ______at last because he could not stand any more.A. temperB.terrorC.verseD.contain正确答案：A45.【单选题】If you have any problems during your study here,please do not _______ to call me for helpA.hesitateB.despairC.urgeD.request正确答案：A46.【单选题】Free medical service is _______ to nearly all the college students in China.A.favoriteB.availableC.convenientD.average正确答案：B47.【单选题】Several loudspeakers are _______ from the ceiling and we can hear the speaker very clearly.A. connectedB.sustainedC.associatedD.suspended正确答案：D48.【单选题】Professor Smith is also the _______ of the international program office. If you have anyproblem when you study here,you may go to him for help.A.detectiveB.presidentC.managerD.director正确答案：D49.【单选题】He _______ to study harder in the future so that he could have more opportunities to find a better job.A.resolvedB.resortedC.requestedD.reserved正确答案：A50.【单选题】In order to increase our output, we need to import more production _______.A.facilitiesB.hensC.votesD.artists正确答案：A。
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
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会计专业英语期末考试试卷1考试时间：2小时总分：100分一、判断：每题1分，共10分（正确的在题后括号内打钩，错误的打叉。
）1、Retained earning is not an asset; it is an element of stockholders’equity. ( )2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。
（）3、The subsidiary accounts receivable ledger trial balance should agreewith the balance of the accounts receivable account in the general ledger.( )4、Cash budgets are not important to the management of cash flows. ( )5、Profits decrease the owner’s equity in the business. （）6、All inventories shall be taken stock periodically. ( )7、In the periodic inventory system(实地盘存制), the business does notkeep a continuous record of the inventory on hand. ( )8、Non-c urrent liabilities are obligations that must be paid within oneyear or the operating cycle (whichever is longer). ( )9、Central to the definition of a contingent liability is the element ofuncertainty. ( )10、The owner’s equity in a business is increased by borrowing money froma bank. ( )二、单项选择题：每题2分，共20分（每题只有1个正确答案，多选或选错不得分）1、When an amount is entered on the ( ) side of an account, it is a credit,and the account is said to be credited.A、leftB、rightC、left or rightD、others2、Which is not included in long-term assets? ( )A、fixed assetsB、intangible assetsC、cashD、deferred assets3、If a delivery truck costs ＄10,000 and has an estimated residual value（残值） of ＄2,000 at the end of its estimated useful life of five years, the annual depreciation would be( ) under the straight-line method.A、＄2,400B、＄2,000C、＄1,800D、＄1,6004、Total assets will be ( ) by the act of borrowing money from a bank.A、decreasedB、increasedC、remained (保持不变)D、uncertain5、The owners of a corporation（股份公司）are termed (称为) （）A、stockholdersB、investorsC、creditorsD、none of above(都不是)6、（）是指会计忽略通货膨胀影响，对货币价值变动不作调整。
A、the entity conceptB、the going-concern conceptC、the time-period conceptD、the stable-monetary-unity concept7、( )要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
A、objective principleB、matching principleC、disclosure principleD、consistency principle8、（）是指会计核算和财务报表应当按照规定的会计处理方法进行和编制，且其方法前后期不得随意变更。
A、objective principleB、matching principleC、disclosure principleD、consistency principle9、销货成本是指以下哪一项？（）A、sales returnsB、cost of goods soldC、gross profit on salesD、delivery expense10、( )explains the causes of the change in the cash balance.A、balance sheetB、income statementC、statement of cash flowsD、all above三、多项选择题：每题3分，共15分（每题有2到4个正确答案，多选、少选或选错不得分）1、There must be a heading that identifies the Balance Sheet, including( )A、The name of the businessB、Income StatementC、Balance SheetD、the date2、A entity’s major activities include ( )A、OperatingB、InvestingC、FinancingD、all above(以上都是)3、Accelerated methods of depreciation includes ( )A、the sum-of-the-years’-digits methodB、the production methodC、the declining-balance methodD、all above4、Owner s’ equity includes ( )A、Capital invested in by investorsB、Capital reserveC、Surplus reserveD、Undistributed profit5、The owners’ equity comes from two sources: ( )A、Investment by the ownersB、Earnings from profitable operationC、Loss from unprofitable operationD、A and B四、翻译：第3题6分，其余3分，共15分（请在空格处写出粗体字对应的英语或汉语,汉译英每空对应一个单词）1、应纳税收入 is a legal concept.2、A good财务计划 is crucial to the success of yourbusiness.3、In China, accountants rely on four fundamental accounting assumptions （假设）in recording business transactions:business entity concept, going concern concept, periodicity assumption , stable monetary assumption.4、Another important element in the internal control system is internalauditing.五、综合：共40分1、配对：16分（请将题中特种日记账与所记录的特定交易的序号一一配对）特种日记账所记录的特定交易（1）Sales Journal A、Sales on credit term（2）Cash Receipts Journal B、Payments of cash(including cash purchases)（3）Invoice Register C、Receipts of cash (including cash sales)（4）Cash Disbursements Journal D、Purchases of merchandise and other items（1）（2）（3）（4）2、根据以下资料编制资产负债表的资产部分：24分AssetsNotes Receivable 30,000Office Supplies 30,000Cash 10,000Accounts Receivable 60,000Office Equipment 60,000。