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会计专业英语期末测试卷B卷 姓名 学号 得分 一、单项选择题（共10小题，每小题2分，计20分）1. The amount of net income shown on the income statement also appears on the_.A. Statement of financial position B. Balance sheetC. Statement of owners equity D. Statement of cash flows2. During 2016, ABC Company incurred salary expense of $240,000. Beginning and ending Salary Payable was $4,000 and $8,000, respectively. In 2016, ABC paid salaries of_.A. $248,000 B. $240,000 C. $236,000 D. $ 244,0003. Tiger Company borrowed $20,000 from its bank for a period of six months at an annual interest rate of 12%, all due at maturity date. The interest on this loan is stated separately. Which of the following is recorded at the date of borrowing? A. Notes payable B. Interest payable C. Prepaid Interest D. Interest expense4. Dade Corporation issued 5,000 shares of its $10 par value stock in exchange for a parcel of land which had been on the market for over a year at a listed of $300,000. The journal entry to record the issuance of the stock includes:A. A credit to Additional Paid-in Capital for $250,000B. A credit to Retained Earnings for $30,000C. A debt to Land for $250,000D. A credit to Additional Paid-in Capital for $220,0005. Which of the following measures is usually least important for short-term liquidity? A. Acid-test ratio B. Current RatioC. Debt ratio D. Cash flow from operating activities6. Which of the following statement is not the characteristic of management accounting? A.Need not follow GAAP B. Emphasis on the futureC.Less emphasis on precision D. Must comply with GAAP7. After bonds have been issued, their market value can be expected to_. A. Rise as any premium is amortizedB. Fall if interest rates riseC. Fall as any discount is amortizedD. Rise if interest rates rise8. The 2016 income statement showed Rent Expense of $ 6,100. The related balance sheet account, Prepaid Rent, had a beginning balance of $1,400 and an ending balance of $1,200. The amount of cash paid for rent during 2016 is_. A. $6,100 B. $1,200 C. $6,300 D. 5,9009. Which types of auditing is to determine whether the auditee is following specific procedures or rules set down by some higher authority? A. Operational audits B. Compliance auditsC. Audit of Financial Statements D. Internal audit10. Stewart Corporation sells exercise equipment carrying a three-year warranty. The liability for repairs on the equipment should be recognized_. A. Evenly over the three-year warranty periodB. Three years after the equipment is sold when the warranty expiresC. In the accounting period when customers bring equipment in for repairsD. In the accounting period when the exercise equipment is sold二、多项选择题（共5小题，每小题4分，计20分）1. Which of the following factors reflect pure market risk for a given corporation?A. Increased short-term interest rates.B. Fire in the corporate warehouse.C. Increased insurance costs.D. Increased labor costs.2. Which of the following statements are false? A. Revenues are assets because they represent economic benefitsB. Assets are economic resources that are expected to benefit future periodsC. The accounting equation can be stated as Assets + Liabilities= Owners EquityD. Liabilities are economic obligation to insiders3. Which of the following tend to keep dividends low? A. Shareholders desiring current incomeB. Terms contained in bond indenture agreementsC. The desire to maintain constant dividends over timeD. Flotation costs4. The benefits of budgeting include_. A. Management can plan aheadB. An early warning system is provided for potential problemsC. It enables disciplinary action to be taken at every level of responsibilityD. The coordination of activities is facilitated5. Which of the followings are the products of corporate debts? A. Revolving liquidity loan B. Trade financing loanC. Corporate account overdraft D. Syndicated loan三、判断题（正确写“T”，错误写“F”。共10小题，每小题1分，计10分）1. Stocks with a beta of zero offer an expected rate of return of zero. 2. The CAPM implies that investors require a higher return to hold highly volatile securities. 3. When issuing an unqualified audit report, the CPA may add an explanation justafter the opinion paragraph if he considers it necessary. 4. Return on assets indicates the profitability of the business organization. 5. If an auditor is paid a fee by a company, he or she will be not sufficiently independent to conduct audits that can be relied upon by users. 6. If a firm has cash flow from assets of $12,000, dividends paid of $4,000 and net new equity sales of $4,000, then cash flow to creditors must be $4,000. 7. M&M Proposition I with no tax supports the argument that the debt-equity ratio of a firm is completely irrelevant. 8. A sales budget is managements best estimate of sales revenue for the year. 9. A submit whose manager is held accountable primarily for profit generation and can make decisions about the use of resources is called a profit center. 10. Accounts payable usually required the payment of interest. 四、简答题（共2小题，每小题10分，计20分）1. Identify and describe the four basic financial statements. 2. What roles do management accountants perform?五、翻译题（共2小题，每小题5分，计10分）1. The recording of transactions is an ongoing activity that does not cease at the end of an accounting period but continues uninterrupted while events of the preceding period are being summarized and reported.2. The CPA should consider whether there are any limitations in the scope of the audit whether any unadjusted events, or events that have not been adequately disclosed exit. The CPA should according to the extent of impact on the financial statements, issue an audit report with an unqualified opinion, a qualified opinion, an adverse opinion or a disclaimer of opinion. When a qualified opinion, an adverse opinion or a disclaimer of opinion is expressed, the CPA should clearly state the reason and, if possible, indicate the extent of their impact on the financial statement.六、计算题（共2小题，每题10分，计20分）1. Company A manufactured and sold only one product in 20X9, the total fixed cost for the year is $1 260 000, the variable cost per unit of product is $500, and the sells price is $1 200 for each product.Re