会计专业英语辅导课

三、简答题（10分）
(2) The average cost method assumes that the cost of inventory on hand at the end of period and the cost of goods sold during a period is representative of all costs incurred during the period. Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale. （2）平均成本 法假设手头的库存成本在期末以及在一期产品销售 成本是在此期间发生的所有费用的代表。平均成本 的计算方法是除以单位发售数量的货物售的总成本
二、判断题（10分）
6．Accrual accounting is done by recognizing revenues when earned and expenses incurred.权责发生制会计是 通过赚取时确认收入及开支 对 7．Allowance method ensures that receivables are stated at their cash realizable value on the balance sheet. 津贴的方法，确保应收账款在其资产负债表上现金 变现值列账。 对 8．Revenues increase owner’s equity.收入增加所有者 权益 对
会计专业英语辅导课
考试题型
一、选择题（40分） 二、判断题（10分） 三、简答题（10分） 四、分录题（10分） 五、翻译题（30分）
一、选择题（40分）
1．Which of the following is true? _______B______. A. Owners’ Equity - Assets = Liabilities B. Assets – Owners’ Equity = Liabilities C. Assets + Liabilities = Owners’ Equity D. Liabilities = Owners’ Equity + Assets
二、判断题（10分）
1．Accounting provides financial information that is only useful to business management提供 财务会计信息只对业务管理有用。 错 2．Most companies have fewer assets accounts than liability account.大多数公司资产账目比负 债账目少。 错
一、选择题（40分）
5．Which of the following is a correct statement of the rules of debit and credit? _____A_____. A. Debits increase assets and decrease liabilities B. Debits increase assets and increase owners’ equity C. Credits decrease assets and decrease liabilities D. Credits increase assets and increase owners’ equity
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一、选择题（40分）
7．Which of the following is not a characteristic of plant assets?______D_______. A. Tangible 有形的 B. Long-lived C. Unchanged outlook D. For resale
一、选择题（40分）
10．Which of the following is an advantage of the corporate form of business organization? _____B_________. A. Unlimited liability B. Continuous life无限期 C. Separate of ownership and management D. Government regulation
三、简答题（10分）
(3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption that first merchandise acquired is the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods. （3）先入先出方法，通常称为先进先出，取决于商品的假设， 首先是第一个获得商品的销售。每个销售是用旧的库存货物的存 货，因此结束了最近收购的商品组成。 (4) The last-in, first-out method, commonly known as LIFO, is one of the most interesting methods of pricing inventories. The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases. （4）后进先出法，后进先出已知的俗称，是存 货的价格最有趣的方法之一。这种方法的标题表明，最近获得的 产品售出第一，而期末库存的“老”的最早购入的商品组成。
一、选择题（40分）
6．Where should an investment 投资in stock that is hold as a short-term investment be reported in the balance sheet? ___A_______. A. Current assets 流动资产 B. Plant assets 固定资产 C. Investments 投资 D. None of the above
一、选择题（40分）
3．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________. A. LIFO and FIFO. B. weighted-average and LIFO. C. LIFO and LIFO. D. FIFO and LIFO.
一、选择题（40分）
4．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _______D______. A. LIFO and FIFO. B. weighted-average and LIFO. C. LIFO and LIFO. D. FIFO and LIFO.
一、选择题（40分）
2．Which of these is (are) an example of an asset account? _____C________. A. Service Revenue B. Dividends C. Accounts Receivable D. All of the above are assets
二、判断题（10分）
9．If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss. 如果收入超过同一会计期间的费用，该实体被视为 遭受损失。 错 10． In order to assure that the bank and the depositor are in agreement on the amount of money on deposit, a bank reconciliation needs to be prepared.为了确保银行 和存款人在金钱上的存款数额是一致的，银行调解 需要有所准备。 对
二、判断题（10分）
3．If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.如果借方帐目 的数量比贷方项目的数量大，该帐户将有借 方余额。 错 4．Debit means increase，credit means decrease.借方表示增加，贷方表示减少 错 5．A credit is an amount entered on the righthand side of a ledger account分类账. 对
一、选择题（40分）
9．Please select 挑选出the components组合 which should be deducted 扣除from the original value of plant assets 固定资产原值when we compute 估计their net value ____C__________. A. Merchandise inventory B. Income tax payable C. Accumulated depreciation 累计折旧 D. Retained earnings
一、选择题（40分）
8．If earnings收入 haven’t been distributed as dividends股利, it should have been retained保留 in the company. The name of this portion of number listed in the balance sheet is ______B________. A. paid-in capital B. retained earnings 留存收益 C. dividend D. cash
三、简答题（10分）
1．Describe the characteristics of the four commonly used inventory cost flow methods.
描述了四个特点常用库存成本流方法 The four inventory valuation methods to be considered are known as (1) specific identification, (2) average cost, (3) first-in, first-out, and (4) last-in, first-out.这四个库存估价需要考虑的方 法称为（1）具体确定，（2）平均成本，（3）先入先出， （4）后进先出。 (1) The specific identification method requires that each item stocked be specifically marked so that its unit cost can be identified at any time. （一）具体识别方法要求每个项目的具 体库存标志着其单位成本可以在任何时候发现的。