会计学专业_会计英语试题[1]

1、、 wordsandphrases1. 残值 scripvalue2. 分期付款 installment3. concern 企业4. reversingentry转回分录5. 找零 change6. 报销 turnover7. pastdue 过期8. inflation 通货膨胀9. onaccount 赊账10. miscellaneousexpense 其他费用11. charge 收费 °、 12. 汇票 draft 1.'|13. 权益 equity、 ,14. accrualbasis 应计制、 I I二、 Multiple-choicequestion15.

2、retainedearnings 留存收益16. trad-in 易新，以旧换新17. intransit 在途18. collection 托收款项19. 资产 asset20. proceeds 现值21. 报销 turnover22. dishonor 拒付 Jr */123. utilityexpenses 水电费24. outlay 花费 - I .Xr J/25. IOU欠条26. Going-concernconcept 持续经 营27. 运费 freight-来源网络，仅供个人学习参考1.Whichofthefollowingdoesnotdescribeaccounting?

3、(C)A.LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanamea nstoanend.D.Usedbybusiness,government,nonprofitorganizations,andindividuals.2.Anobjectiveoffinancialreportingisto(B)A.Assesstheadequacyofinternalcontrol.B.Provideinformationusefulforinvestordecisions.C.Evaluatemanagement resultsc

4、omparedwithstandards.D.Provideinformationoncompliancewithes tablishedprocedures.3.Whichofthefollowingstatementsis(are)correct?(B)A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforther eplacementofplantassets.， L 一一 "B.Acompanymayusedifferentdepreciationmethodsinitsfinancialstatemen

5、ti l 1 sanditsincometaxreturn.C.Thecostofamachineincludesthecostofrepairingdamagetothemachineduri ngtheinstallationprocess.D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmore quicklythandoesuseoftheunit-of-productmethod.4.Whichofthefollowingis(are)correctaboutacompany ' sbalances

6、heet?(B)A.Itdisplayssourcesandusesofcashfortheperiod. (Jd、/ 'i "fIB.ItisanexpansionofthebasicaccountingequationC.Itisnotsometimesreferredtoasastatementoffinancialposition.D.Itisunnecessaryifbothanincomestatementandstatementofcashflowsarea vailabe.5.Objectivesoffinancialreportingtoexternalin

7、vestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept.(A)A.InformationusedtodeterminewhichproductstopoduceB.Informationabouteconomicresources,claimstothoseresources,andchang esinbothresourcesandclaims.C.Informationthatisusefulinassessingtheamount,timing,anduncertainty offutureca

8、shflows.D.Informationthatisusefulinmakingivestmentandcreditdecisions.6.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashrecei ptsexcept.(C)"L 一一"j、产 IA 4A.Theuseofapettycashfund.B.Preparationofadailylistingofa11checksrecI I 1 eivedthroughthemail.C.Theuseofcashregisters.D.Thedepo

9、sitofcashreceiptsinthebankonadaily / / .')basis./ I 1J7.Theprimarypurposeforusinganinventoryflowassumptionisto.(A)A.Offsetagainstrevenueanappropriatecostofgoodssold.B.Parallelthephysicalflowofunitsofmerchandise.C.Minimizeincometaxes.D.Maximizethere - -"'-bportedamountofnetincome.>5 %

10、 iJ%. U 'i 'i8.Ingeneralterms,financialassetsappearinthebalancesheetat.(B)A.CurrentvalueB.FacevalueC.CostD.Estimatedfuturesalesvalue.9.Ifthegoing-concemassumptionisnolongervalidforacompanyexcept.(C) A.Landheldasanivestmentwouldbevaluedatitsliquidationvalue.B.Allprepaidassetswouldbecompletely

11、writtenoffimmediately.C.Totalcontributedcapitalandretainedearningswouldremainunchanged.D.Theallowanceforuncollectibleaccountswouldbeeliminated.10.Whichofthefollowingexplainsthedebitandcreditrulesrelatingtothere cordingofrevenueandexpenses?(C)A.Expensesappearontheleftsideofthebalancesheetandarerecord

12、edbydebit s;revenueappearsontherightsideofthebalancesheetandisreoordedbycredi ts.B.Expensesappearontheleftsideoftheincomestatementandarerecordedbyde bits;Revenueappearsontherightsideoftheincomestatementandisrecordedb" L 一一 " ycredits.C.Theeffectsofrevenueandexpensesonowners ' equity.D.

13、Therealizationprincipleandthematchingprinciple.11.Whichofthefollowingstatementsis(are)correct?(B) / / .')A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforther / I J y-eplacementofplantassets.B.Thecostofamachinedonotincludesthecostofrepairingdamagetothemachin eduringtheinstallationp

14、rcess.C.Acompanymayusesamedepreciationmethodsinitsfinacialstatementsandit-Vl 、/ 'i "jflsincometaxreturn.A. D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmore quicklythandoesuseofthestraight-linemethod.12.Asetoffinancialstatements(B)except.A.Isintendedtoassistusersinevaluati

15、ngthefinancialposition,profitabi lity,andfutureprospectsofanentity.B.IsintendedtoassisttheIntemalRevenueServiceindeteminingtheamountof incometaxesowedbyabusinessorganization.C.Includesnotesdisclosinginf ormationnecessaryfortheproperinterpretationofthestatements.D.Isintendedtoassistinvestorsandcredit

16、orsinmakingdecisionsinventory theallocationofeconomicresources.13.Theprimarypurposeforusinganinventoryflowassumptionisto.(B)A.Parallelthephysicalflowofunitsofmerchandise.B.Offsetagainstrevenu eanappropriatecostofg00dssoldC.Minimizeincometaxes.D.Maximizetherep" L 一一 , ortedamountofnetincome.14.I

17、ndicateallcorrectanswers.Intheaccountingcycle.(D)A.Transactionsarepostedbeforetheyarejournalized.B.Atrialbalanceispreparedafterjournalentrieshaven' tbeenposted.x I ； J JC.TheRetainedEarningsaccountisnotshownasanup-to-datefigureinthetria lbalance.D.Joumalentriesarepostedtoappropriateledgeraccount

18、s.15.Accordingtotext,ObjectivesofFinancialReportingbyBusinessEnterpri (Ji、.'l 11 "flses.(D)A.Extemalusershavetheabilitytoprescribeinformationtheywant.B.Informationisalwaysbasedonexactmeasures.C.Financialreportingisusuallybasedonindustriesortheeconomyasawhole.D.Financialaccountingdoesnotdire

19、ctlymeasurethevalueofabusinessenter prise.16.Indicateallcorrectanswers.Dividendsexcept(A)A.Decreaseowners ' equity.B.DecreasenetincomeC.Arerecordedbydebiting theCashaccountD.Areabusinessexpense17.Whichofthefollowingpracticescontributestoefficientcashmanagement ?(C) A.Neverborrowmoney-maintainaca

20、shbalancesufficienttomakeallnecessary payments.B.Recordallcashreceiptsandcashpaymentsattheendofthemonthwhenreconci I I 1 lingthebankstatements.C.Preparemonthlyforecastsofplannedcashreceipts,payments,andanticipayr：。/：1/ / .')tedcashbalancesuptoayearinadvance.D.Payeachbillassoonastheinvoicear J I

21、: £ y ' rives.18.Whichofthefollowingwouldyouexpecttofindinacorrectlypreparedincom estatement?(A) |LIA.Revenuesearnedduringtheperiod.B.Cashbalanceattheendoftheperiod.>5J iJ%. U 'i 'i """-.IC.Contributionsbytheownerduringtheperiod.D.Expensesincurredduringth enextperi

22、odtoearnrevenues.19.Whichofthefollowingareimportantfactorsinensuringtheintegrityofac countinginformation?(D) A.Institutionalfactors,suchasstandardsforpreparinginformation.B.Pro fessionalorganizations,suchastheAmericanInstituteofCPAs.C.Competenc e' judgment ' andethicalbehaviorofindividualacc

23、ountants ' D.Allofthea bove.三、 Practicesl1.OnJan.1,2000,MarkCo,acquiredequipmenttouseinitsoperations.Theequi pmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$ 5,000.Thedepreciationapplicabletothisequipmentwas$40,000for2000,cal culatedunderthesum-of the-years ' digitsmethod.

24、Required:Determine theacquisitioncostoftheequipment.(C)A.$210,000B.$250,000C.$225.000D.$200,0002.OnJan.2,2002,MarkCo,acquiredequipmenttouseinitsoperations.Theequipmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$ / / . ' j5,000.Thedepreciationapplicabletothisequipmentwas$24,000f

25、or2004,cal / I J Jculatedunderthesum-of - the-years ' digitsmethod(4%).Required:Deter minetheacquisitioncostoftheequipment.(C)A.$220,000B.$250,000C.$224.000D.$200,000 - -'-L -L3.October1,2005,CoastFinancialIoanedBartCorporation$3000,000,receiv -Vl lJ%. *i fIinginexchangeanine-month,12percent

26、notereceivable.CoastendsitsfiscalyearonDecember31andmakesadjustingentriestoaccrueinterestearnedonall notesreceivable.TheinterestearnedonthenotereceivablefromBartCorpora tionduring2006willamountto.(A)A.$9,000B.$18,000C.$27.000D.$36,000 Question:Whatisthereconciledbalance?(B) A.$4,187B.$4,085C.$4,090D

27、.$4,000Required:Choosethereconciledbalance.(D)A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculatethecostofgoodsavailableforsale(C)A.$475,000B.$474,000C.$470,000D.$473,000 Required:Calculatethecostofgoodssold(D)A.$225,000B.$254,000C.$250,000D.$253,0008.Attheendofthecurrentyear,theaccountsreceivableacc

28、ounthasadebitbal anceof$60,000andnetsalesfortheyeartotal$100,000.Theallowanceaccount beforeadjunstmenthasadebitbalanceofa$500,anduncollectibleaccountsex penseisestimatedat1%ofnetsales.Question:Theentryfortheabovebaddebts is(A)“1P , J y"A.Dr.BadDebtAccts.$1,500B.Dr.BadDebtAccts.$500Cr.AllowanceD

29、oubtfulAccts.$1,500Cr.AllowanceDoubtfulAccts.$500C.Dr.BadDebtAccts.$1,000D.Dr.BadDebtAccts.$1,500Cr.AcctsRec.$1,000Cr.AcctsRec.$1,500 ,'J、. 'i 'i " fl9.ThebalancesheetitemstoTheOvenBakery(arrangedinalphabeticalorder)w ereasfollowsatAugust1,2005.(Youaretocomputethemissingfigureforret

30、ai nedearnings.)(4%)REQUIRED:FindRetainedearningsatAugust12005(D) A.$420,000B.$44,000C.$40,000D.$48,000Practices2Suebeganapublicaccountingpracticeandcompletedthesetransactionsdurin gfirstmonthofthecurrentyear.Required:Choosetheentriestorecordthefollowingtransactons.1.Invested$50,000cashinapublicacco

31、untingpracticebegunthisday.(A)A.Dr.Cash$50,000B.Dr.CapitalStock$50,000Cr.CapitalStock$50,000Cr.Cash$50,0002.Paidcashforthreemonts ' officerentinadvance$900(B)A.Dr.RentExp.$900B.Dr.PrepaidRent$900fI. _、X 1% > ,Cr.Cash$900Cr.Cash$900I I 1 3.Paidthepremiumontwoinsurancepolicies,$300.()A.Dr.Prepa

32、idInsurance$300B.Dr.InsuranceExp$300 匕/e)Cr.Cash$300Cr.Cash$3004.CompletedaccountingworkforSunBankoncredit$1000.(A)A.Dr.AcctsRec$1000B.Dr.Cash$1000Cr.AccountingRevenue$1000Cr.AccountingRevenue$10005.Paidthemonthlyutilitybillsoftheaccountingoffice$300(A)A.DrUtilityExp$300B.DrofficeExp$300Cr.Cash$300C

33、r.Cash$300Lindabeganapublicaccountingpracticeandcompletedthesetransactonsduri ngfirstmonthofthecurrentyear.Required:Choosetheentriestorecordthefollowingtransactons.6.Invested$20,000cashinapublicaccountingpracticebegunthisday.(A)A.DrCash$20,00B.DrCapitalStock$20,000Cr.CapitalStock$20,000Cr.Cash$20,00

34、 7.Paidcashforthreemonths ' officerentinadvance$1200.(B) A.Dr.RentExp$1200B.Dr.PrepaidRent$1200 Cr.Cash$1200Cr.Cash$12008.Purchasedoffficesupplies$100andofficeequipment$2,000oncredit.(B)OfficeSupplies$100OfficeSupplies$100 二)| Cr.AcctsRec.$2,100Cr.AcctsPay.$2,100f ' _ _ ""a 产 I y-9

35、.CompletedaccountingworkforJackHallandcollected$2000cashtherefore.(B)A.Dr.AcctsRec$2000B.Dr.Cash$2000Cr.AccountingRevenue$2000Cr.AccountingRevenue$2000 / I 1' J y'10.Purchaseadditionalofficeequipmentoncredit$2500.(A) Cr.AcctsPay$2500Cr.AcctsRec$2500四、 Translation:1 |L |X, -F*1)Themechanicsof

36、double-entryaccountingaresuchthateverytransactionis recordedinthedebitsideofoneormoreaccountsandinthecreditsideofoneorm A. oreaccountswithequaldebitsandcredits.Suchformofcombinationiscalleda ccountingentry.Wherethereareonlytwoaccountsaffected.2)thedebitandcr editamountsareequal.Ifmorethantwoaccounts

37、areaffceted,thetotalofthed ebitentriesmustequalthetotalofthecreditentries.Thedouble-entryaccou ntingisusedbyvirtuallyeverybusinessorganization,regardlessofwhether thecompany' saccountingrecordsaremaintainedmanuallyorbycomputer.I.Themechanicsofdouble-entryaccounting.(B)A.会计两次记账的制度 B.复式记账机制C.会计的重复

38、记账体制2.thedebitandcreditamountsareequal.(A)A.借方金额与贷方金额是相等的B.借出金额与贷款金额是相等的C.借入金额与贷款金额是相等的Mostaccountingmethodsarebasedontheassumptionthatthebusinessenterprisewillhavealonglife.Experienceindicatesthat.1)inspiteofnumerousbusi f L 一一 ,nessfailures,companieshaveafairlyhighcontinuancerate.Accountantsdon ot

39、believethatbusinessfirmswilllastindefinitely,buttheydoexpectthemt olastlongenouthto2)fulfilltheirobjectivesandcommitments.3.inspiteofnumerousbusinessfailures,companieshaveafairlyhighcontinu ancerate.(B)A.可惜有许多企业失败，但公司仍有较高的持续经营比率。B.尽管有许多企业倒闭!,|但公司仍有较高的持续经营比率。C.大中型商业的主X, - X要会计工作办公被叫做统制账。 、/ 'i &q

40、uot;fI4.fulfilltheirobjectivesandcommitments.(C)A.他们充满客观困难与承诺责任。B.完成他们的目的与提交审议。C.实现与履行他们的目标及义务。Theaccountantsinaprivatbusiness,largeorsmall,mustrecordtransactions andprepareperiodicfinancialstatementsfromaccountingrecrds.1)Thechid faccountingofficerinamedium-sizedorlargebusinessisusuallycalledthec ontroller,whomanagestheworkoftheaccountingstaff.Asapartofthetopmana gementteam,thecontroller2)ischargedwiththetaskofrunningthebusiness, settingitsobj