会计学专业_会计英语试题1

1、一、wordsan1. 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draft13. 权益equity14. accrualbasis应计制二、Multiple-choicequestionofthefollowingdoesnotdescribeaccounting?(C)dphrases1

2、5. 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23. utilityexpenses水电费24. outlay花费25. IOU欠条26. Going-concernconcept持续经营27. 运费freightA. LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanameanstoanend.bybusiness,

3、government,nonprofitorganizations,andindividuals.objectiveoffinancialreportingisto(B)A.Armationoncompliancewithestablishedprocedures.ofthefollowingstatementsis(are)correct?(B)depreciati

4、panymayusedifferentdepreciationmethodsinitsfinancialstatementsanditsincometaxreturn.costofamachineincludesthecostofrepairingdamagetothemachineduringtheinstallationprocess.useofanaccelerateddepreciationmethodcausesanassettowearout

5、morequicklythandoesuseoftheunit-of-productmethod.4. Whichofthefollowingis(are)correctaboutacompany'sbalancesheet?(B)displayssourcesandusesofcashfortheperiod.isanexpansionofthebasicaccountingequationisnotsometimesreferredtoasastatementoffinancialposition.isunnecessaryifbothanincomestatementandsta

6、tementofcashflowsareavailabe.offinancialreportingtoexternalinvestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept.(A)usedtodeterminewhichproductstopoduceabouteconomicresources,claimstothoseresources,andchangesinbothresourcesandclaims.thatisusefulinassessingtheamount,timing,andu

7、ncertaintyoffuturecashflows.thatisusefulinmakingivestmentandcreditdecisions.ofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept.(C)useofapettycashfund.ofadailylistingofallchecksreceivedthroughthemail.useofcashregisters.depositofcashreceiptsinthebankonadailybasis.primarypurposeforu

8、singaninventoryflowassumptionisto.(A)againstrevenueanappropriatecostofgoodssold.thephysicalflowofunitsofmerchandise.incometaxes.thereportedamountofnetincome.generalterms,financialassetsappearinthebalancesheetat.(B)valuevaluefuturesalesvalue.thegoing-concemassumptionisnolongervalidforacompanyexcept.(

9、C)heldasanivestmentwouldbevaluedatitsliquidationvalue.prepaidassetswouldbecompletelywrittenoffimmediately.contributedcapitalandretainedearningswouldremainunchanged.allowanceforuncollectibleaccountswouldbeeliminated.ofthefollowingexplainsthedebitandcreditrulesrelatingtotherecordingofrevenueandexpense

10、s?(C)appearontheleftsideofthebalancesheetandarerecordedbydebits;revenueappearsontherightsideofthebalancesheetandisreoordedbycredits.B. Expensesappearontheleftsideoftheincomestatementandarerecordedbydebits;Revenueappearsontherightsideoftheincomestatementandisrecordedbycredits.effectsofrevenueandexpen

11、sesonowners'equity.realizationprincipleandthematchingprinciple.ofthefollowingstatementsis(are)correct?(B)panymayusesamedepre

12、ciationmethodsinitsfinacialstatementsanditsincometaxreturn.useofanaccelerateddepreciationmethodcausesanassettowearoutmorequicklythandoesuseofthestraight-linemethod.setoffinancialstatements(B)endedtoassistusersinevaluatingthefinancialposition,profitability,en

13、dedtoassisttheIntemalRevenueSendedtoassistinvestorsandcreditorsinmakingdecisionsinventorytheallocationofeconomicresources.primarypurposeforusinganinvent

14、oryflowassumptionisto.(B)thephysicalflowofunitsofmerchandise.againstrevenueanappropriatecostofgoodssoldincometaxes.thereportedamountofnetincome.allcorrectanswers.Intheaccountingcycle.(D)arepostedbeforetheyarejournalized.trialbalanceispreparedafterjournalentrieshaventbeenposted.RetainedEarningsaccoun

15、tisnotshownasanup-to-datefigureinthetrialbalance.entriesarepostedtoappropriateledgeraccounts.totext,ObjectivesofFinancialReportingbyBusinessEnterprises.(D)usershavetheabilitytoprescribeinformationtheywant.isalwaysbasedonexactmeasures.reportingisusuallybasedonindustriesortheeconomyasawhole.accounting

16、doesnotdirectlymeasurethevalueofabusinessenterprise.allcorrectanswers.Dividendsexcept(A)owners'incomerecordedbydebitingtheCashaccountabusinessexpenseofthefollowingpracticescontributestoefficientcashmanagement?(C)borrowmoney-maintainacashbalancesufficienttomakeallnecessarypayments.allcashreceipts

17、andcashpaymentsattheendofthemonthwhenreconcilingthebankstatements.monthlyforecastsofplannedcashreceipts,payments,andanticipatedcashbalancesuptoayearinadvance.eachbillassoonastheinvoicearrives.ofthefollowingwouldyouexpecttofindinacorrectlypreparedincomestatement?(A)earnedduringtheperiod.balanceatthee

18、ndoftheperiod.bytheownerduringtheperiod.incurredduringthenextperiodtoearnrevenues.ofthefollowingareimportantfactorsinensuringtheintegrityofaccountinginformation?(D)factors,anizations,suchastheAmericanInstituteofCPAs.'judgment'andethicalbehaviorofindi

19、vidualaccountants'oftheabove.三、Practices1,2000,MarkCo,acquiredequipmenttouseinitsoperations.Theequipmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$5,000.Thedepreciationapplicabletothisequipmentwas$40,000for2000,calculatedunderthesum-of-the-years'-digitsmethod.Required:Dete

20、rminetheacquisitioncostoftheequipment.(C)A.$210,000B.$250,000C.$D.$200,0002. On,2002,MarkCo,acquiredequipmenttouseinitsoperations.Theequipmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$5,000.Thedepreciationapplicabletothisequipmentwas$24,000for2004,calculatedunderthesum-of-the-yea

21、rs'-digitsmethod(4%).Required:Determinetheacquisitioncostoftheequipment.(C)A.$220,000B.$250,000C.$D.$200,0003. October1,2005,CoastFinancialloanedBartCorporation$3000,000,receivinginexchangeanine-month,12percentnotereceivable.CoastendsitsfiscalyearonDecember31andmakesadjustingentriestoaccrueinter

22、estearnedonallnotesreceivable.TheinterestearnedonthenotereceivablefromBartCorporationduring2006willamountto.(A)A.$9,000B.$18,000C.$D.$36,000Question:Whatisthereconciledbalance?(B)A.$4,187B.$4,085C.$4,090D.$4,000Required:Choosethereconciledbalance.(D)A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculate

23、thecostofgoodsavailableforsale(C)A.$475,000B.$474,000C.$470,000D.$473,000Required:Calculatethecostofgoodssold(D)A.$225,000B.$254,000C.$250,000D.$253,000theendofthecurrentyear,theaccountsreceivableaccounthasadebitbalanceof$60,000andnetsalesfortheyeartotal$100,000.Theallowanceaccountbeforeadjunstmenth

24、asadebitbalanceofa$500,anduncollectibleaccountsexpenseisestimatedat1%ofnetsales.Question:Theentryfortheabovebaddebtsis(A).BadDebtAccts.$1,500.BadDebtAccts.$500Cr.AllowanceDoubtfulAccts.$1,500Cr.AllowanceDoubtfulAccts.$500C.Dr.BadDebtAccts.$1,000D.Dr.BadDebtAccts.$1,500Cr.AcctsRec.$1,000Cr.AcctsRec.$

25、1,500balancesheetitemstoTheOvenBakery(arrangedinalphabeticalorder)wereasfollowsatAugust1,2005.(Youaretocomputethemissingfigureforretainedearnings.)(4%)REQUIRED:FindRetainedearningsatAugust12005(D)A.$420,000B.$44,000C.$40,000D.$48,000Practices2Suebeganapublicaccountingpracticeandcompletedthesetransac

26、tionsduringfirstmonthofthecurrentyear.Required:Choosetheentriestorecordthefollowingtransactons.$50,000cashinapublicaccountingpracticebegunthisday.(A).Cash$50,000.CapitalStock$50,000Cr.CapitalStock$50,000Cr.Cash$50,000cashforthreemonts'officerentinadvance$900(B).RentExp.$900,PrepaidRent$900Cr.Cas

27、h$900Cr.Cash$900thepremiumontwoinsurancepolicies,$300.().PrepaidInsurance$300.InsuranceExp$300Cr.Cash$300Cr.Cash$300accountingworkforSunBankoncredit$1000.(A).AcctsRec$1000.Cash$1000Revenue$1000Revenue$1000themonthlyutilitybillsoftheaccountingoffice$300(A)UtilityExp$300officeExp$300Cr.Cash$300Cr.Cash

28、$300Lindabeganapublicaccountingpracticeandcompletedthesetransactonsduringfirstmonthofthecurrentyear.Required:Choosetheentriestorecordthefollowingtransactons.$20,000cashinapublicaccountingpracticebegunthisday.(A)Cash$20,00CapitalStock$20,000Cr.CapitalStock$20,000Cr.Cash$20,00cashforthreemonths'of

29、ficerentinadvance$1200.(B).RentExp$1200.PrepaidRent$1200Cr.Cash$1200Cr.Cash$1200offficesupplies$100andofficeequipment$2,000oncredit.(B)OfficeSupplies$100OfficeSupplies$100Cr.AcctsRec.$2,100Pay.$2,100accountingworkforJackHallandcollected$2000cashtherefore.(B).AcctsRec$2000.Cash$2000Revenue$2000Revenu

30、e$2000additionalofficeequipmentoncredit$2500.(A)Pay$2500Rec$2500四、Translation:1)Themechanicsofdouble-entryaccountingaresuchthateverytransactionisrecordedinthedebitsideofoneormoreaccountsandinthecreditsideofoneormoreaccountswithequaldebitsandcredits.Suchformofcombinationiscalledaccountingentry.Wheret

31、hereareonlytwoaccountsaffected.2)thedebitandcreditamountsareequal.Ifmorethantwoaccountsareaffceted,thetotalofthedebitentriesmustequalthetotalofthecreditentries.Thedouble-entryaccountingisusedbyvirtuallyeverybusinessorganization,regardlessofwhetherthecompany'saccountingrecordsaremaintainedmanuall

32、yorbycomputer.mechanicsofdouble-entryaccounting.(B)A.会计两次记账的制度B.复式记账机制C.会计的重复记账体制debitandcreditamountsareequal.(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.Experienceindicatesinspiteofnumerousbusinessfailures,c

33、ompanieshaveafairlyhighcontinuancerate.Accountantsdonotbelievethatbusinessfirmswilllastindefinitely,buttheydoexpectthemtolastlongenouthto2)fulfilltheirobjectivesandcommitments.spiteofnumerousbusinessfailures,companieshaveafairlyhighcontinuancerate.(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

34、经营比率。C.大中型商业的主要会计工作办公被叫做统制账。theirobjectivesandcommitments.(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,mustrecordtransactionsandprepareperiodicfinancialstatementsfromaccountingrecrds.1)Thechidfaccountingofficerinamedium-sizedorlargebusinessisusuallycalledthecontroller,whomanagestheworkoftheaccountingstaff.Asapartofthetopmanagementteam,thecontroller2)ischargedwiththetaskofrunningthebusiness,settingitsobjecives,andseeingthattheseobjecivesaremet.chiefaccountingofficerinamedium-sizedorlargebusinessisusuallycalledthec