会计英语试卷2.doc

会计专业英语期末考试试卷2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、在权责发生制下，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。（ ）2、All inventories shall be disclosed at historical cost in accounting statement. ( ) 3、Long-term assets include cash, fixed assets, intangible assets and deferred assets. ( ) 4、Current liabilities are obligations that dont need to be paid within one year or the operating cycle (whichever is longer). ( ) 5、Total assets will be decreased by the act of borrowing money from a bank. ( ) 6、当一笔应收账款作为坏账被冲销时，顾客就没有偿还的义务了。( ) 7、Receivables and prepayments shall be accounted for according to actual amount(实际发生额). ( ) 8、The values of all assets are to be recorded at historical costs at the time of acquisition(取得). （ ） 9、The owners of a corporation（股份公司）are termed (称为) creditors.（ ）10、The statement of cash flows reports the entitys cash receipts and cash payments during the period. ( ) 二、单项选择题：每题2分，共20分（每题只有1个正确答案，多选或选错都不给分）1、When an amount is entered on the ( ) side of an account, it is a debit, and the account is said to be debited. A、left B、right C、left or right D、others2、If a delivery truck costs 12,000 and has an estimated residual value 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、2,800 B、2,000 C、1,800 D、1,6003、Accelerated methods of depreciation doesnt include ( ) A、the sum-of-the-years-digits method B、the production methodC、the declining-balance method D、A and C 4、Profits ( ) the owners equity in the business. A、decrease B、increase C、dont change D、uncertain5、Retained earning is not an ( ); it is an element of ( ). A、asset, asset B、owners equity, owners equityC、asset, owners equity D、owners equity, asset6、（ ）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 concept B、the going-concern conceptC、the time-period concept D、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 principle B、matching principle C、disclosure principle D、consistency principle 8、（ ）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 principle B、matching principle C、disclosure principle D、consistency principle 9、销货成本是指以下哪一项？（ ）A、sales returns B、cost of goods sold C、gross profit on sales D、delivery expense 10、( )explains the causes of the change in the cash balance.A、balance sheet B、income statementC、statement of cash flows D、all above 三、多项选择题：每题3分，共15分（每题有2到4个个正确答案，多选、少选或选错不得分）1、There must be a heading that identifies the Income Statement, including ( ) ABDA、The name of the business B、Income StatementC、December 31,2008 D、Year Ended December 31,20082、The advantages of subsidiary ledgers are( ) ABCDA、Reduces ledger detail B、Permits better division of laborC、Permits a different sequence of accounts D、Permits better internal control3、The true equation forms of an Income Statement include(包括) （ ）BCA、Assets = Liabilities + Owners EquityB、Total revenues Total expenses = Net income(profit)C、Total expenses Total revenues = Net lossD、Cash Received from Customers = Net Sales + (Beginning Ending Notes and Accounts Receivable)4、Owners equity decreases because of ( ) CDA、Investment by the owners B、Earnings from profitable operation C、Distribution of cash to its investors D、losses from unprofitable operation5、Current assets of enterprises shall include ( ) ABCDA、Cash B、Accounts receivableC、Accounts prepayments D、Inventory四、翻译：每空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、Financial planning is making a budget . 2、In the periodic inventory system , the business does not keep a continuous record of the inventory on hand. 3、A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date. 4、In all business firms, revenues and expenses may be measured either on cash basis and 权责发生制 basis. 五、综合：共40分1、 配对：15分（请将题中单词与对应的汉语意思一一配对）（1）finished goods A、商品（2）merchandise B、产成品（3）goods in process C、半产品（4）semi-finished goods D、在产品（5）inventory E、存货（1） （2） （3） （4） （5） 2、 改错：25分，错误序号每空2分，改正每空3分。下面是2008年12月31日AAA. Company的资产负债表，其中存在5处错误，请将其序号写在下面表格里并改正。Reporting FormSmiths Company Balance SheetDecember 31, 2002Assets LiabilitiesCash 20,000 Accounts Payable 40,000 Accounts Receivable 60,000 Notes Payable 40,000Notes Receivable 30,000 Accrued