会计专业英语模拟题(开卷)解读

中国地质大学(北京)继续教育学院2016年03课程考试会计专业英语示范问题1 .个别选择问题1.therearizationproningpronicallicallizationshtherevericallizationsthereverusitiona.whengoodsaresoleorservicesarerenderedtocustomersb.whencashiscolledcollectedfromcustomersc.attheendoftheaccountingperiodd.onlywhentherevervecanbematedbyanequaldollaramountofexpenses2 .匹配principle :a.a.appliseonlytosituationswhichiacashpaymentoccursbeforeexpenseisrecognizedb.appliseonlytosituationinswhichiacashreceptoccursbeforerevenueisrecognizedc.isusedinaccrualaccontodeterminethepropercentionforrecognitionofcexpensesd.iseusedinaccrualaccontodeterminethepropertioninwhichtorecognizerevenue3.xxxcompanypaid $ 2850 on account.theefectofthistrantraccontheaccontraccontheaccontraccontiona.decreaseseassetsanddecreaserowners equityb.increaselibilitiesanddecreaserowners equityC. have no effect on total assetsd.decreaseseassets和decreaselibilities4.whichofthefollowingconceptsbelongstoaccountingassumption？a.conservation b.money measurementC. Materiality D. Consistency5.whichifthesis/areanexampleofantassetaccount？ _A. service revenue B. withdrawalsC. supplies D. all of the above6 .这种情况是false？a.increcesinassandincrecesinvenesarercordedwithadeitb.increcesinliabilitiesandincreaseinownersequityarerecordedwithacreditc.increaseinbothsassetsandwithdrawalsarerecordedwithdebitd.decreassinliabilities和increcenesinecessarerecordedwithdebit2 .判决问题1.acconticationprovidesfinancialinformationthatisonlyusefultobusinessmanagement.()2.theacconticationprocesservicesfinancialreportsforboth internal 和 externalusers.()3.thebasicconceptofdouble-entityaccontisthttotaldebitsmusequalttttotalcreditsforeverybusinesstransaction.()4.atrialbalancerepresentsalistingofthederrageasscassandsarsatappraticalmentmomentinthetime.()5.theledgeraccountproviderschronologicalorderoftransactions.()6.postreferreferrencessarefodeonlyinthejournal，not in the ledger.()7.usulivallytwosignals（）8.whenacchechiswrittenbybusiness，theisustofecheveistoreduceboththebalanceshownthechechechechebockedandthebalanceonthebann9.thefironardamountsonbothsidesofthebankrconciliationstatementarelabeled adjusted balances. ()10.aleastholdisampleofalong-life asset.()11.theacconticationreportionportionpoventedationportionationallogati12.anincreaseinpermanentcapitalisrecordsedacredittotheaccount.()13.dollarsignsareusedintheamountareasoftheledgerlaccounts.()14.ifthetrialbalanceshowsthattheledgerlinbalance，thismanstheidindividinitybusinestractionredtotheappropropropritationledgerlaccos15.everybusinesstransactionisfirstrecordedinthejournal.()16.internationcontrolloforportionsisequallycompledinasmallandinalargeorganization.()17.theterareonlytwopartiestocheck : thepersonwhowritesint (the drawee )和thepersontowhoitiswritten (thepayee )18.2 dowdocumentusedinpreparingabankreconnitiationstattearethebankstatementandtheckbookstubs.()19.acommoncommoncesofinentitybentheassonthebankstatementandintheckbookisoutstandingchecks.()20.deprecationexpenseisuallyrecordedatleastonceyear.()21.amortizationistheconversionofthecostofanintangibleassettoanexpense.()3 .翻译问题1.soleproprietorshipenterprises2. profitcostandcapitalcostprinciple3.doubleentrysystem4. source documents5.environmenttalaccounting6. matching principle7.gross profit8. perpetualinventorysystem9. Intangible assets 10 .原始证书11 .固定资产4 .完成下列方程式：1 .会计执行情况：资产=2 .个人库存系统：petual inventory system :Ending Inv.=5 .编制银行存款馀额调整表thefollowinginformationpertainstoabcompany :(1)现金平衡per bank July 31，$7263(2) julybankservicechargenotrecordedbythedepositor $ 15(3)现金平衡per book July 31，$7190(4) Deposits in transit July 31，$1700(5) note for $ 1000 collectedforabcinjulybanplusinterest $ 36，and charge $ 20 forservice.thecolectionhasnotbeenrecordsbyABC和nointeresthasbeenacrued(6)Outstanding checks July 31，$772preparebankreconcililiationjuly 31 .6 .创建贷款会计分录On July 1，n.b.edgaropenedcon-oplandry.Edgars会计seliesdthefollowingchartofaccounts :cashsuppliesprepaidinsurancemequipmentfurnitureandfixturesaccountspayableN. B. Edgar，Capital N. B. Edgar，DrawingLaundry Revenue Wages Expensetrentexpenseutilitiesexpensemiscellaneousexpensedurdurjuly，thefollowingtransactions已完成：a.Edgar部署$ 20，000 inabankaccountinthenameofthebusiness。b. Bought tables and chairs for cash，$450c.paidthecurrentmonth，$705d.boughtwashersanddryers是eldonequipment，$ 17，400，paying $ 4，000 incashandplacingthebalanceonaccount。e.boughtland