会计学专业会计英语试题2

经典word整理文档，仅参考，转Word此处可删除页眉页脚。本资料属于网络整理，如有侵权，请联系删除，谢谢！一、words1.残值scripvalue15.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asset1.Whichofthefollowingdoesnotdescribeaccounting?(C)A.LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanameanstoanend.B.Provideinformationusefulforinvestordecisions.C.EvaluatemanagementresultsD.Provideinformationoncompliancewithestablished3.Whichofthefollowingstatementsis(are)correct?(B)A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforthereplacementofplantassets.B.Acompanymayusedifferentdepreciationmethodsinitsfinancialstatementsanditsincometaxreturn.C.Thecostofamachineincludesthecostofrepairingdamagetothemachineduringtheinstallationprocess.D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmorequicklythandoesuseoftheunit-of-productmethod.4.Whichofthefollowingis(are)correctaboutacompany’sbalancesheet?(B)A.Itdisplayssourcesandusesofcashfortheperiod.C.Itisnotsometimesreferredtoasastatementoffinancialposition.D.Itisunnecessaryifbothanincomestatementandstatementofcashflowsareavailabe.5.Objectivesoffinancialreportingtoexternalinvestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept.(A)A.InformationusedtodeterminewhichproductstopoduceB.Informationabouteconomicresources,claimstothoseresources,andchangesinbothresourcesandclaims.C.Informationthatisusefulinassessingtheamount,timing,anduncertaintyoffuturecashflows.D.Informationthatisusefulinmakingivestmentandcreditdecisions.6.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept.(C)B.PreparationofadailylistingofallchecksreceivedC.Theuseofcashregisters.D.Thedepositofcashreceiptsinthebankonadailybasis.7.Theprimarypurposeforusinganinventoryflowassumptionisto.(A)A.Offsetagainstrevenueanappropriatecostofgoodssold.B.ParallelthephysicalflowC.Minimizeincometaxes.D.Maximizethereportedamount9.Ifthegoing-concemassumptionisnolongervalidforacompanyexcept.(C)A.Landheldasanivestmentwouldbevaluedatitsliquidationvalue.B.Allprepaidassetswouldbecompletelywrittenoffimmediately.C.Totalcontributedcapitalandretainedearningswouldremainunchanged.D.Theallowanceforuncollectibleaccountswouldbeeliminated.10.Whichofthefollowingexplainsthedebitandcreditrulesrelatingtotherecordingofrevenueandexpenses?(C)A.Expensesappearontheleftsideofthebalancesheetandarerecordedbydebits;revenueappearsontherightsideofthebalancesheetandisreoordedbycredits.B.Expensesappearontheleftsideoftheincomestatementandarerecordedbydebits;Revenueappearsontherightsideoftheincomestatementandisrecordedbycredits.C.Theeffectsofrevenueandexpensesonowners’equity.11.Whichofthefollowingstatementsis(are)correct?(B)A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforthereplacementofplantassets.B.Thecostofamachinedonotincludesthecostofrepairingdamagetothemachineduringtheinstallationprcess.C.Acompanymayusesamedepreciationmethodsinitsfinacialstatementsanditsincometaxreturn.D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmorequicklythandoesuseofthestraight-linemethod.12.Asetoffinancialstatements(B)except.A.Isintendedtoassistusersinevaluatingthefinancialposition,profitability,andfutureprospectsofanentity.B.IsintendedtoassisttheIntemalRevenueServiceindeteminingtheamountofincomenecessaryfortheproperinterpretationofthestatements.D.Isintendedtoassistinvestorsandcreditorsinmakingdecisionsinventorytheallocationofeconomicresources.13.Theprimarypurposeforusinganinventoryflowassumptionisto.(B)A.Parallelthephysicalflowofunitsofmerchandise.B.OffsetagainstrevenueanD.MaximizethereportedB.Atrialbalanceispreparedafterjournalentrieshaven’tbeenposted.C.TheRetainedEarningsaccountisnotshownasanup-to-datefigureinthetrialbalance.D.Joumalentriesarepostedtoappropriateledgeraccounts.15.Accordingtotext,ObjectivesofFinancialReportingbyBusinessEnterprises.(D)A.Extemalusershavetheabilitytoprescribeinformationtheywant.B.Informationisalwaysbasedonexactmeasures.C.Financialreportingisusuallybasedonindustriesortheeconomyasawhole.D.Financialaccountingdoesnotdirectlymeasurethevalueofabusinessenterprise.16.Indicateallcorrectanswers.Dividendsexcept(A)17.Whichofthefollowingpracticescontributestoefficientcashmanagement?(C)A.Neverborrowmoney-maintainacashbalancesufficienttomakeallnecessarypayments.B.Recordallcashreceiptsandcashpaymentsattheendofthemonthwhenreconcilingthebankstatements.C.Preparemonthlyforecastsofplannedcashreceipts,payments,andanticipatedcashbalancesuptoayearinadvance.D.Payeachbillassoonastheinvoicearrives.18.Whichofthefollowingwouldyouexpecttofindinacorrectlypreparedincomestatement?(A)C.Contributionsbytheownerduringtheperiod.D.Expensesincurredduringthenextperiodtoearnrevenues.19.Whichofthefollowingareimportantfactorsinensuringtheintegrityofaccountinginformation?(D)A.Institutionalfactors,suchasstandardsforpreparinginformation.B.Professionalorganizations,suchastheAmericanInstituteofCPAs.C.Competence’’andethicalbehaviorofindividualaccountants’D.Alloftheabove.三、Practices11.OnJan.1,2000,MarkCo,acquiredequipmenttouseinitsoperations.Theequipmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$5,000.Thedepreciationapplicabletothisequipmentwas$40,000for2000,calculatedunderthesum-of–the-years’–digitsmethod.Required:Determinetheacquisitioncostoftheequipment.(C)2.OnJan.2,2002,MarkCo,acquiredequipmenttouseinitsoperations.Theequipmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$5,000.Thedepreciationapplicabletothisequipmentwas$24,000for2004,calculatedunderthesum-of–the-years’–digitsmethod(4%).Required:Determinetheacquisitioncostoftheequipment.(C)3.October1,2005,CoastFinancialIoanedBartCorporation$3000,000,receivinginexchangeanine-month,12percentnotereceivable.CoastendsitsfiscalyearonDecember31andmakesadjustingentriestoaccrueinterestearnedonallnotesreceivable.TheinterestearnedonthenotereceivablefromBartCorporationduring2006willamountto.Question:Whatisthereconciledbalance?(B)Required:Calculatethecostofgoodssold(D)A.$225,000B.$254,000C.$250,000D.$253,0008.Attheendofthecurrentyear,theaccountsreceivableaccounthasadebitbalanceof$60,000andnetsalesfortheyeartotal$100,000.Theallowanceaccountbeforeadjunstmenthasadebitbalanceofa$500,anduncollectibleaccountsexpenseisestimatedat1%ofnetsales.Question:Theentryfortheabovebaddebtsis(A)D.Dr.BadDebtAccts.$1,500Cr.AcctsRec.$1,5009.ThebalancesheetitemstoTheOvenBakery(arrangedinalphabeticalorder)wereasfollowsatAugust1,2005.(Youaretocomputethemissingfigureforretainedearnings.)(4%)REQUIRED:FindRetainedearningsatAugust12005(D)Practices2Suebeganapublicaccountingpracticeandcompletedthesetransactionsduringfirstmonthofthecurrentyear.Cr.Cash$50,000Lindabeganapublicaccountingpracticeandcompletedthesetransactonsduringfirstmonthofthecurrentyear.B.DrCapitalStock$20,000B.Dr.OfficeEquipment$2,000OfficeSupplies$1009.CompletedaccountingworkforJackHallandcollected$2000cashtherefore.(B)B.Dr.Cash$2000Cr.AccountingRevenue$2000B.Dr.Officeequipment$2500Cr.AcctsRec$25001)Themechanicsofdouble-entryaccountingaresuchthateverytransactionisrecordedinthedebitsideofoneormoreaccountsandinthecreditsideofoneormoreaccountswithequaldebitsandcredits.Suchformofcombinationiscalledaccountingentry.Wherethereareonlytwoaccountsaffected.2)thedebitandcreditamountsareequal.Ifmorethantwoaccountsareaffceted,thetotalofthedebitentriesmustequalthetotalofthecreditentries.Thedouble-entryaccountingisusedbyvirtuallyeverybusinessorganization,regardlessofwhetherthecompany’saccountingrecordsaremaintainedmanuallyorbycomputer.C.借入金额与贷款金额是相等的Mostaccountingmethodsarebasedontheassumptionthatthebusinessenterprisewillhavealonglife.Experienceindicatesthat.1)inspiteofnumerousbusinessfailures,companieshaveafairlyhighcontinuancerate.Accountantsdonotbelievethatbusinessfirmswilllastindefinitely,buttheydoexpectthemtolastlongenouthto2)fulfilltheirobjectivesandcommitments.3.inspiteofnumerousbusinessfailures,companieshaveafairlyhighcontinuancerate.(B)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.大中型商业的主要会计工作办公被叫做统制账。4.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,mustrecordtransactionsandprepareperiodicfinancialstatementsfromaccountingrecrds.1)Thechidfaccountingofficerinamedium-sizedorlargebusinessisusuallycalledthecontroller,whomanagestheworkoftheaccountingstaff.Asapartofthetopmanagementteam,thecontroller2)ischargedwiththetaskofrunningthebusiness,settingitsobjecives,andseeingthattheseobjecivesaremet.5.Thechiefaccountingofficerinamedium-sizedorlargebusinessisusuallycalledthecontroller(B)A.中等或大的商业的主要会计官员通常被称为控制者。B.大中型企业的主要会计官员通常被称为主计长。C.大中型企业的主要会计工作办公被叫做统制账。6.ischargedwiththetaskofrunningthebusiness,settingitsobjectives,andseeingthattheseobjectivesaremet.(A)A.负责企业经营运作工作，设定经