会计英语试卷1

会计专业英语期末考试试卷1考试时间：2小时 总分：100分一、判断：每题1分，共10分（正确的在题后括号内打钩，错误的打叉。）1、Retainedearningisnotanasset;itisanelementofequity.( )2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款期间登记入账（ ）3、Thesubsidiaryaccountsreceivableledgertrialbalanceshouldwiththebalanceoftheaccountsreceivableaccountinthegeneralledger.( )4、Cashbudgetsarenotimportanttothemanagementofcashflows.( )5Profitsdecreasetheowner’sequitthebusiness.（ 6、Allinventoriesshallbetakenstockperiodically. ( )7、Intheperiodicinventorysystem(实地盘存制),thebusinessdoesnotkeepcontinuousrecordoftheinventoryonhand.( )8、Non-currentliabilitiesareobligationsthatmustbepaidwithinoneyearortheoperatingcycle(whicheverislonger).( )9、Centraltothedefinitionofacontingentliabilityistheelementuncertainty.( )10、Theowner’sequityinabusinessisincreasedbyborrowingmoneyabank.( )二、单项选择题：220分（1得分）1、Whenanamountisenteredonthe( )sideofanaccount,itisacredit,andaccountissaidtobecredited.A、left B、right C、leftorright D、2、Whichisnotincludedinlong-termassets?( )A、fixedassets 、intangibleassets C、cash D、deferredassets3、Ifadeliverytruckcosts＄10,000andhasanestimatedresidualvalue（值）of＄2,000attheendofitsestimatedusefullifeoffiveyears,theannualdepreciationwouldbe(underthestraight-linemethod.A、＄2,400B、＄2,000C、＄1,800D、＄1,6004、Totalassetswillbe( )bytheactofborrowingmoneyfromabank.Adecreased Bincreased Cremained(保持不变) 5、Theownersofacorporation（股份公司）aretermed称为)（ ）AstockholdersBinvestors Ccreditors Dnoneofabove(都不是)6（ ）是指会计忽略通货膨胀影响，对货币价值变动不作调整。A、theentityconcept 、thegoing-concernconceptC、thetime-periodconcept D、thestable-monetary-unityconcept7、()要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。A、objectiveprinciple 、matchingprincipleC、disclosureprinciple D、consistencyprinciple8（ ）是指会计核算和财务报表应当按照规定的会计处理方法进行和编制且其方法前后期不得随意变更。A、objectiveprinciple 、matchingprincipleC、disclosureprinciple D、consistencyprinciple9、销货成本是指以下哪一项？（ ）A、salesreturns 、costofgoodsC、grossprofitonsales D、deliveryexpense10、( )explainsthecausesofthechangeinthecashbalance.A、balancesheet 、incomestatementC、statementofcashflows D、allabove三、多项选择题：315分（24或选错不得分）1、TheremustbeaheadingthatidentifiestheBalanceSheet,including( A、Thenameofthebusiness 、IncomeStatementC、BalanceSheet D、the2、Amajoractivitiesinclude( )A、Operating 、InvestingC、Financing D、allabove(以上都是3、Acceleratedmethodsofdepreciationincludes( )A、thesum-of-the-years’-digitsmethod 、theproductionC、thedeclining-balancemethod D、allabove4、Owners’equityincludes( )A、Capitalinvestedinbyinvestors 、CapitalreserveC、Surplusreserve D、Undistributed5、Theowners’equitycomesfromtwosources:( )A、Investmentbytheowners 、EarningsfromprofitableoperationC、Lossfromunprofitableoperation D、AandB四、翻译：36315分（语或汉语,汉译英每空对应一个单词）1、应纳税收入 isalegalconcept.2Agood财务计划 iscrucialtothesuccessofyourbusiness.3InChina,accountantsrelyonfourfundamentalaccounting假设recordingbusinesstransactions:businessentityconcept ,goingconcern concept, periodicity assumption , stable monetaryassumption.4、Anotherimportantelementintheinternalcontrolsystemisinternalauditing.五、综合：共40分1、配对：16分（请将题中特种日记账与所记录的特定交易的序号一一配对）特种日记账 所记录的特定交易SalesJournal A、SalesoncredittermCashReceiptsJournal Paymentsofcash(includingcashpurchases)InvoiceRegister C、Receiptsofcash(includingcashsales)CashDisbursementsJournal D、Pu