会计专业英语模拟题（开卷）

会计专业英语模拟题1COMPLETETHETRANSLATIONBETWEENCHINESEANDENGLISH（1）SALVAGEVALUE（2）DEPRECIATION（3）RATIOANALYSIS（4）所有者权益（5）FISCALYEAR（6）UNCOLLECTIBLEACCOUNTS（7）DOUBLEENTRYSYSTEM（8）PETTYCASH（9）流动资产（10）GROSSPROFIT（11）FIRSTINFIRSTOUT（12）资产负债表（13）COMMONSIZEANALYSIS（14）CORPORATIONS（15）经济业务（16）SHORTTERMDEBTPAYINGABILITY2LABELTHEFOLLOWINGACCOUNTSASASSETA,LIABILITYL,OWNERSEQUITYOE,REVENUESROREXPENSEE（1）OFFICESUPPLIES（2）PROFESSIONALFEES（3）PREPAIDINSURANCE（4）SALARYEXPENSE（5）ACCOUNTSPAYABLE（6）SERVICEINCOME（7）RLOSBORN,CAPITAL（8）RENTEXPENSE（9）ACCOUNTSRECEIVABLE（10）NOTESPAYABLE3ANSWERTHEQUESTIONRELATEDTOTHETOPICOFTHECONVERSATIONWHYISNTTHEACCOUNTINGAMIRROROFWHATHAPPENEDJOHNLEANNE,CANYOUEXPLAINWHATSGOINGONHEREWITHTHESEMONTHLYSTATEMENTSLEANNESURE,JOHNHOWCANIHELPYOUJOHNIDONTUNDERSTANDTHISLASTIN,FIRSTOUTINVENTORYPROCEDUREITJUSTDOESNTMAKESENSELEANNEWELL,WHATITMEANSISTHATWEASSUMETHATTHELASTGOODSWERECEIVEARETHEFIRSTONESSOLDSOTHEINVENTORYISMADEUPOFTHEITEMSWEPURCHASEDFIRSTJOHNYES,BUTTHATSMYPROBLEMITDOESNTWORKTHATWAYWEALWAYSDISTRIBUTETHEOLDESTPRODUCEFIRSTSOMEOFTHATPRODUCEISPERISHABLEWECANTKEEPANYOFITVERYLONGORITLLSPOILLEANNEJOHN,YOUDONTUNDERSTANDWEONLYASSUMETHATTHEPRODUCTSWEDISTRIBUTEARETHELASTONESRECEIVEDWEDONTACTUALLYHAVETODISTRIBUTETHEGOODSINTHISWAYJOHNIALWAYSTHOUGHTTHATACCOUNTINGWASSUPPOSEDTOSHOWWHATREALLYHAPPENEDITALLSOUNDSLIKE“MAKEBELIEVE”TOMEWHYNOTREPORTWHATREALLYHAPPENSQUESTIONHOWWOULDYOURESPONDTOJOHNIFYOUWERELEANNE4CASEYELECTRONICSENDINGINVENTORYCONSISTSOF182MODELM43CDPLAYERSACQUIREDTHROUGHVARIOUSPURCHASES,ASFOLLOWSSPECIFICPURCHASENUMBEROFUNITSCOSTPERUNITTOTALCOSTBEGINNINGINVENTORY342709180FIRSTPURCHASE6028216,920SECONDPURCHASE25629876,288THIRDPURCHASE16431251,168TOTALUNITSAVAILABLE514153,556OFTHE514UNITSAVAILABLEFORSALE,182UNITSARESTILLONHANDAND332HAVEBEENSOLDUNDERTHEPERIODICINVENTORYSYSTEM,IFCASEYELECTRONICSCHOOSESLIFOMETHOD,HOWSHOULDITCALCULATETHECOSTOFTHE182CDPLAYERSONHAND5YOUAREGIVENTHEFOLLOWINGBALANCESHEETANDINCOMESTATEMENTFOR2002AND2003TABLEABALANCESHEETFOR2002AND2003ALLVALUESINTHOUSANDSOFDOLLARS20022003_ASSETSCASH200300MARKETABLESECURITIES300200RECEIVABLES8001,000INVENTORY1,2001,000FIXEDASSETS3,3003,700TOTALASSETS5,8006,200LIABILITIESANDCOMMONEQUITYACCOUNTSPAYABLE300200NOTESPAYABLE200300OTHERCURRENTLIABILITIES1,000800LONGTERMDEBT1,0001,200COMMONEQUITY3,3003,700TOTALLIABILITIESANDCOMMONEQUITY5,8006,200TABLEBINCOMESTATEMENTFOR2003_SALES1,000,000OPERATINGANDOTHERCOSTS700,000EBIT300,000INTEREST100,000PROFITSBEFORETAXES200,000TAXAT40RATE80,000PROFITSAFTERTAXES120,000_CALCULATETHEFOLLOWINGRATIOSFOR20021THECURRENTRATIO2THEDEBTTOEQUITYRATIO3THEQUICKRATIO6TRANSLATETHEFOLLOWINGSINTOCHINESETHEREARESEVERALSPECIALIZEDFIELDSOFACCOUNTINGINPRACTICETHETWOMOSTCOMMONAREFINANCIALACCOUNTINGANDMANAGEMENTACCOUNTINGOTHERFIELDSINCLUDECOSTACCOUNTING,ENVIRONMENTALACCOUNTING,TAXACCOUNTING,INTERNATIONALACCOUNTING,NOTFORPROFITACCOUNTING,ANDSOCIALACCOUNTING7CHOOSETHEBESTANSWERFROMA,B,C,DTOCOMPLETETHESENTENCEORTOANSWERTHEQUESTION（1）WHICHOFTHESEISAREANEXAMPLEOFANASSETACCOUNT_ASERVICEREVENUEBWITHDRAWALSCSUPPLIESDALLOFTHEABOVE（2）WHICHOFTHEFOLLOWINGISNOTAFFECTEDBYTHEINVENTORYVALUATIONMETHODUSEDBYABUSINESS_AAMOUNTSOWEDFORINCOMETAXESBCOSTOFMERCHANDISESOLDCAMOUNTSPAIDTOACQUIREMERCHANDISEDNETINCOMEOFTHEBUSINESS（3）AFTINCOPERFORMSSERVICESONACCOUNT,WHENAFTINCOLLECTSTHEACCOUNTRECEIVABLE_AASSETSINCREASEBASSETSDONOTCHANGECOWNERSEQUITYDECREASESDLIABILITIESDECREASE8CASEYELECTRONICSENDINGINVENTORYCONSISTSOF182MODELM43CDPLAYERSACQUIREDTHROUGHVARIOUSPURCHASES,ASFOLLOWSSPECIFICPURCHASENUMBEROFUNITSCOSTPERUNITTOTALCOSTBEGINNINGINVENTORY342709180FIRSTPURCHASE6028216,920SECONDPURCHASE25629876,288THIRDPURCHASE16431251,168TOTALUNITSAVAILABLE514153,556OFTHE514UNITSAVAILABLEFORSALE,182UNITSARESTILLONHANDAND332HAVEBEENSOLDUNDERTHEPERIODICINVENTORYSYSTEM,IFCASEYELECTRONICSCHOOSESFIFOMETHOD,HOWSHOULDITCALCULATETHECOSTOFTHE182CDPLAYERSONHAND9ONJULY1,CRUZOPENEDCRUZAUTODETAILCOMPANYDURINGJULY,THEFOLLOWINGTRANSACTIONSWERECOMPLETED（1）CRUZINVESTS70,000CASHINHERNEWBUSINESS（2）BUYSEQUIPMENTCOSTING43,000,PAYINGCASH（3）BUYSEQUIPMENTCOSTING7,000ONCREDITFROMWILLIAMSAUTOSUPPLY（4）PAYS2,000TOWILLIAMSAUTOSUPPLY,TOBEAPPLIEDAGAINSTTHEFIRMSLIABILITYOF7,000（5）BUYSBUFFERPADS,CLEANERS,ANDWAXESONACCOUNTFROMROSSIANDCOMPANY,800（6）CASHREVENUERECEIVED,3,520（7）PAYSRENTFORTHEMONTH,900（8）PAYSFORAONEYEARVEHICLEINSURANCEPOLICY,360（9）RECEIVESBILLFORNEWSPAPERADVERTISINGFROMVALLEYNEWS,400（10）CRUZAUTODETAILSIGNEDACONTRACTWITHCOSTELLOTAXITOPERFORMDETAILINGWORKANDTHENBILLSCOSTELLOTAXI1,050FORSERVICESPERFORMED（11）PAYS2,000TOWILLIAMSAUTOSUPPLYASPARTPAYMENTONACCOUNT（12）RECEIVESANDPAYSBILLFORUTILITIESFROMMIDWESTPOWER,INC,160（13）PAYSVALLEYNEWSFORADVERTISING,400INFULLTHISBILLHASBEENPREVIOUSLYRECORDED（14）PAYSWAGESOFPARTTIMEEMPLOYEES,1,400（15）BUYSADDITIONALEQUIPMENTCOSTING1,500FROMWILLIAMSAUTOSUPPLY,PAYING600DOWNWITHTHEREMAINING900ONACCOUNT（16）RECEIVES850FROMCOSTELLOTAXITOAPPLYONACCOUNTPREVIOUSLYBILLED（17）CASHREVENUERECEIVED,2,700（18）CRUZWITHDRAWSCASHFORPERSONALUSE,3,000INSTRUCTIONS（1）RECORDTHETRANSACTIONSWITH“DR”AND“CR”（2）ATTHEENDOFJUNECOMPANYNEEDSMAKEADJUSTMENTASFOLLOWSATORECORDTHECOSTOFSUPPLIESUSEDDURINGJULY,540BTORECORDTHEINSURANCEEXPIREDDURINGJULY,30CTORECORDTHEDEPRECIATIONFORTHEMONTHOFJULY,520DTORECORDACCRUEDWAGEDOWEDATTHEENDOFJULY,290PREPAREADJUSTEDTRAILBALANCEONJULY31CRUZAUTODETAILADJUSTEDTRAILBALANCEJULY31,20ACCOUNTNAMEDEBITCREDITCASHACCOUNTRECEIVEDSUPPLIESPREPAIDINSURANCEEQUIPMENTACCUMULATEDDEPRECIATIONEQUIPMENTACCOUNTSPAYABLEWAGESPAYABLELACRUZCAPITALLACRUZDRAWINGINCOMEFROMSERVICINGWAGESEXPENSERENTEXPENSEADVERTISINGEXPENSEUTILITIESEXPENSESUPPLIESEXPENSEINSURANCEEXPENSEDEPRECIATIONEXPENSE,EQUIPMENT10ONJULY1,NBEDGAROPENEDCOINOPLAUNDRYEDGARSACCOUNTANTLISTEDTHEFOLLOWINGCHARTOFACCOUNTSCASHSUPPLIESPREPAIDINSURANCEEQUIPMENTFURNITUREANDFIXTURESACCOUNTSPAYABLENBEDGAR,CAPITALNBEDGAR,DRAWINGLAUNDRYREVENUEWAGESEXPENSERENTEXPENSEUTILITIESEXPENSEMISCELLANEOUSEXPENSEDURINGJULY,THEFOLLOWINGTRANSACTIONSWERECOMPLETEDAEDGARDEPOSITED20,000INABANKACCOUNTINTHENAMEOFTHEBUSINESSBBOUGHTTABLESANDCHAIRSFORCASH,450CPAIDTHERENTFORTHECURRENTMONTH,705DBOUGHTWASHERSANDDRYERSFROMELDONEQUIPMENT,17,400,PAYING4,000INCASHANDPLACINGTHEBALANCEONACCOUNTEBOUGHTLAUNDRYSUPPLIESONACCOUNTFROMBORKALDISTRIBUTORS,410FSOLDSERVICESFORCASH,862GBOUGHTINSURANCEFORONEYEAR,468HPAIDONACCOUNTTOELDONEQUIPMENT,ACREDITOR,550IRECEIVEDANDPAIDTHEELECTRICBILL,118JPAIDONACCOUNTTOBORKALDISTRIBUTORS,ACREDITOR,145KSOLDSERVICESTOCUSTOMERSFORCASHFORTHESECONDHALFOFTHEMONTH,881LRECEIVEDANDPAIDTHEBILLFORTHEBUSINESSLICENSE,45MPAIDWAGESTOANEMPLOYEE,1,146NEDGARWITHDREWCASHFORPERSONALUSE,875INSTRUCTIONSRECORDTHETRANSACTIONSINTHETACCOUNTSPREPAREANINCOMESTATEMENTASFORJULY311COMPLETETHETRANSLATIONBETWEENCHINESEANDENGLISH（1）残值（2）折旧（3）比率分析法（4）OWNERSEQUITY（5）会计年度（6）坏账（7）复式记账（8）备用金（9）CURRENTASSETS（10）毛利（11）先进先出法（12）BALANCESHEET（13）结构分析法（14）集团公司（15）TRANSACTION（16）短期偿债能力2LABELTHEFOLLOWINGACCOUNTSASASSETA,LIABILITYL,OWNERSEQUITYOE,REVENUESROREXPENSEE12345678910ARAELROEEAL3ANSWERTHEQUESTIONRELATEDTOTHETOPICOFTHECONVERSATIONANSWERINENGLISHTHEQUESTIONRELATEDTOTHETOPICOFTHECONVERSATIONININVENTORYACCOUNTING,WENEEDCOMPUTETHEAMOUNTSOFCOSTFORGOODSOLDANDENDINGINVENTORYHOWEVER,THEINVENTORYOFSOMEFIRMSISSUFFICIENTLYSIMILARTHATTHEFIRMCANTFEASIBLYUSESPECIFICIDENTIFICATIONCOSTSSOITMUSTMAKESOMEASSUMPTIONTOCOMPUTETHECOSTOFUNITSSOLDANDUNITSREMAINEDININVENTORY,WHICHISCALLEDCOSTFLOWASSUMPTIONS,ANDONEOFTHEMISLIFOLIFOUSUALLYDOESNTREFLECTPHYSICALFLOES,BUTFIRMSUSEITSINCEINAPERIODOFRISINGACQUISITIONCOSTSLIFOSHIGHERTHANFIFOCOSTOFGOODSSOLDFIGUREREDUCESREPORTEDINCOMEANDINCOMETAXES4CASEYELECTRONICSENDINGINVENTORYCONSISTSOF182MODELM43CDPLAYERSACQUIREDTHROUGHVARIOUSPURCHASES,ASFOLLOWS34UNITSBEGINNINGINVENTORY270EACH918060UNITSFIRSTPURCHASE282EACH1692088UNITSSECONDPURCHASE298EACH26224182UNITS523245YOUAREGIVENTHEFOLLOWINGBALANCESHEETANDINCOMESTATEMENTFOR2002AND20031CURRENTRATIOCURRENTASSETS/CURRENTLIABILITIES2,500/1,5001672DEBTTOEQUITYRATIOTOTALLIABILITIES/TOTALSTOCKHOLDERSEQUITY2,500/3,30075763QUICKRATIOCURRENTASSETSINVENTORIES/CURRENTLIABILITIES1,300/1,5000866TRANSLATETHEFOLLOWINGSINTOCHINESE在实务中，会计有不同的分类。最通常的是财务会计和管理会计。其他领域包括成本会计，环境会计，税务会计，国际会计，非盈利会计和社会会计。7CHOOSETHEBESTANSWERFROMA,B,C,DTOCOMPLETETHESENTENCEORTOANSWERTHEQUESTION（1）C（2）C（3）B8CASEYELECTRONICSENDINGINVENTORYCONSISTSOF182MODELM43CDPLAYERSACQUIREDTHROUGHVARIOUSPURCHASES,ASFOLLOWS164UNITS312EACH5116818UNITS298EACH5364182UNITS565329ONJULY1,CRUZOPENEDCRUZAUTODETAILCOMPANY1RECORDTHETRANSACTIONSWITH“DR”AND“CR”1CASH70,000LACRUZ,CAPITAL70,0002EQUIPMENT43,000CASH43,0003EQUIPMENT7,000ACCOUNTSPAYABLE7,0004ACCOUNTSPAYABLE2,000CASH2,0005SUPPLIES8,000ACCOUNTSPAYABLE8,0006CASH3,520INCOMEFROMSERVICE3,5207RENTEXPENSE900CASH9008PREPAIDINSURANCE360CASH3609ADVERTISINGEXPENSE400ACCOUNTSPAYABLE40010ACCOUNTSRECEIVABLE1,050INCOMEFROMSERVICES1,05011ACCOUNTSPAYABLE2,000CASH2,00012UTILITIESEXPENSE160CASH16013ACCOUNTSPAYABLE400CASH40014WAGESEXPENSE1,400CASH1,40015EQUIPMENT1,500CASH60016CASH850ACCOUNTSRECEIVABLE85017CASH2,700INCOMEFROMSERVICE2,70018LACRUZ,DRAWING3,000CASH3,0002PREPAREADJUSTEDTRAILBALANCEO