《会计英语》期末考试试卷答案2套

期末考试试卷考试类型：（闭卷）考试时间：120分钟学号姓名年级专业题号一二三四五总分得分评阅人单选题（请将每小题的答案填在下面的答题栏中，每小题1分，共15分）1234567891011121314151.Theeconomicresourcesofabusinessarecalled:BOwner’sEquityAssetsAccountingequationLiabilities2.DTKCompanyhasa$3500accountsreceivablefromGRSCompany.OnJanuary20,GRSCompanymakesapartialpaymentof$2100toDTKCompany.ThejournalentrymadeonJanuary20byDTKCompanytorecordthistransactionincludes:DAdebittothecashreceivableaccountof$2100.Acredittotheaccountsreceivableaccountof$2100.Adebittothecashaccountof$1400.Adebittotheaccountsreceivableaccountof$1400.3.Ingeneralterms,financialassetsappearinthebalancesheetat:AFacevalue.账面价值Currentvalue.现值Marketvalue.市场价值Estimatedfuturesalesvalue.4.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept:DTheuseofavouchersystem.Preparationofadailylistingofallchecksreceivedthroughthemail.Thedepositofcashreceiptsintactinthebankonadailybasis.Theuseofcashregisters.5.Whichofthefollowingitemsisthegreatestindollaramount?DBeginninginventoryCostofgoodssold.CostofgoodsavailableforsaleEndinginventory6.WhydocompaniesprefertheLIFOinventory后进先出法methodduringaperiodofrisingprices?BHigherreportedincomeLowerincometaxesLowerreportedincomeHigherendinginventory7.Whichofthefollowingcharacteristicswouldpreventanitemfrombeingincludedintheclassificationofplantandequipment?DIntangibleUnlimitedlifeBeingsoldinitsusefullifeNotcapableofrenderingbenefitstothebusinessinthefuture.8.Whichaccountisnotacontra-assetaccount?BDepreciationExpenseAccumulatedDepletionAccumulatedDepreciationAllowanceforDoubtfulAccounts9.Whatarethetwofactorsthatmakeownershipofaninterestinageneralpartnershipparticularlyrisky?AMutualagencyandunlimitedpersonalliabilityLimitedlifeandunlimitedpersonalliability.Limitedlifeandmutualagency.Doubletaxationandmutualagency10.Whichofthefollowingtypesofbusinessownersdonottakeanactiveroleinthedailymanagementofthebusiness?DGeneralpartnersLimitedliabilitypartnersSoleproprietors个体经营者Stockholdersinapubliclyownedcorporation11.AnalystscanusethefootnotestothefinancialstatementstoDHelptheiranalysisoffinancialstatementsHelptheirunderstandingoffinancialstatementsHelptheircheckingoffinancialstatements.Alloftheabove12.Thecurrentliabilitiesare$30000,thelong-termliabilitiesare$50000,andthetotalassetsare$240000.Whatisthedebtratio?CA.0.125B.0.208C.0.333D.3.013.ThehorizontalanalysisisusedmainlytoAAnalyzingfinancialtrendsEvaluatingfinancialstructureAssessingthepatperformancesMeasuringtheterm-payingability14.Amongthefollowingratios,whichisusedforlong-termsolvencyanalysis?长期偿债能力分析ACurrentratio流动比率Times-interest-earnedratioOperatingcycleBookvaluepershare15.Aprofit-makingbusinessthatisaseparatelegalentityandinwhichownershipisdividedintosharesofstockisknownasaDSoleproprietorship个体独资公司SingleproprietorshipPartnership合伙公司Corporation股份有限公司名词解释(10分)(1)Journalentry：日记账Journalentryisaloggingoftransactionsinto\o"Accountingjournal(pagedoesnotexist)"accountingjournalitems.Itcanconsistofseveralitems,eachofwhichiseithera\o"Debit(accounting)"debitora\o"Credit(accounting)"credit.Thetotalofthedebitsmustequalthetotalofthecreditsorthejournalentryissaidtobe"unbalanced".Journalentriescanrecorduniqueitemsorrecurringitemssuchas\o"Depreciation"depreciationorbond\o"Amortization"amortization.(2)Goingconcern：持续经营Thecompanywillcontinuetooperateinthenearfuture,unlesssubstantialevidencetothecontraryexists.(3)Matchingprinciple：一致性原则(4)Workingcapital：营运资金(5)Revenueexpenditure：收入费用会计业务（共35分）1.OnDecember1,MECompanyborrowed$250000fromabank,andpromisetorepaythatamountplus12%interest(peryear)attheendof6months.PreparethegeneraljournalentrytorecordobtainingtheloanfromthebankonDecember1.PreparetheadjustingjournalentrytorecordaccrualoftheinterestpayableontheloanonDecember31.PreparethepresentationoftheliabilitytothebankonME’sDecemberbalancesheet.Answer:Debit:cash$250000Credit:currentliabilities$250000Debit:AccrualExpense$5000不确定Credit:InterestPayable$5000(3)P392.ThefollowinginformationrelatingtothebankcheckingaccountisavailableforMusicHallatJuly31:BalanceperbankstatementatJuly31$200000Balanceperdepositor’srecords18860Outstandingchecks2000Depositsintransit800Servicechargebybank60Prepareabankreconciliation银行对账工作froMusicHallatJuly31.Answer:P423.Pleasepreparetherelatedentriesaccordingtothefollowingaccountingevents.1) AssumetheHealyFurniturehascreditsaleof$1,200,000in2002.Ofthisamount,$200,000remainsuncollectedatDecember31.Thecreditmanagerestimatesthat$12,000ofthesesaleswillbeuncollectible.Pleasepreparetheadjustingentrytorecordtheestimateduncollectible.2) OnMarch1,2003themanageroffinanceofHealyFurnitureauthorizesawrite-offofthe$500balanceowedbyNickCompany.Pleasemaketheentrytorecordthewrite-off.3) OnJuly1,NickCompanypaidthe$500amountthathadbeenwrittenoffonMarch1.Answer:Debit:UncollectibleAccountsExpense坏账损失$12000Credit:AllowanceforDoubtfulAccounts坏账准备$12000Debit:AllowanceforDoubtfulAccounts$500Credit:AccountsReceivable$500Debit:AccountsReceivable$500Credit:AllowanceforDoubtfulAccounts$500Debit:Cash$500Credit:AccountsReceivable$500四、英译汉（40分）(1)Accountingprinciplesarenotlikephysicallaws;theydonotexistinnature,awaitingdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportsuchasfootballorbasketball.会计准则不像自然法则那样天生就存在等待人类去探索。会计准则需要人类在财务报告最重要目标的指引下去不断发展。很多时候我们认为会计准则就像一场组织运动的规则（例如足球或篮球的规则）(2)Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome,whichisrepresentativeoftheeconomicperformanceofthefirmforthegivenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgments.会计有特定的流程。在这个流程中现金收支在一定时间内通过一些特定方式流入流出并产生收入。收入代表一个公司在某一时间段的经济效益。收入这个概念在现实世界中包含着大量决策和评判。（3）Accountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.Theaccountinginformationisprimarilysuppliedtoowners,managersandinvestorsofeverybusiness,andotheruserstoassistinthedecision-makingprocess.Therefore,accountingisalsocalled“thelanguageofbusiness”.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。会计信息主要提供给公司所有者、经营者、投资者和其他使用者以帮助他们决策。所以，会计又被称为“公司的语言”。（4）Theuseofaccountinginformationisnotlimitedtothebusinessworld.Weliveinanearofaccountability.Anindividualmustaccountforhisorherincomeandmustfileincometaxreturns.Oftenanindividualmustsupplypersonalaccountinginformationinordertoqualifyforaloan,toobtainacreditcard,ortobeeligibleforacollegescholarship.会计信息的运用并不限于商业界。会计在我们生活中无处不在。个人需要记录他的收入并整理他的纳税申报表。当一个需要申请贷款、信用卡或奖学金时，他通常需要提供个人会计信息来获得申请资格。专业：年级及班级：学号：姓名：专业：年级及班级：学号：姓名：考试科目：会计英语考试时间：90分钟总分：100分题号一二三四五总分得分评阅人得分一、填空题（共10小题，每小题1分，共10分）Writethemissingwordsintheblanks.Choosewordsfromthebox.(10*1=10)notesreceivableservicewearandtearcivilizationinbalancenon-interest-bearingjournalbooksdebitadvancedouble-entrycredit1.Accountingisasoldastheofhuman.2.AccountantsinventedbookkeepingsystemthatfueledtheRenaissance.3.Inmodernbusinesssociety,accountingisseenasaactivity.4.aremoreformalthanaccountsreceivableastheresultofcreditsale.5.Promissorynotesareclassifiedasinterest-bearingnotesandnotes.6.Thecollectionofcreditsaleswillberecordedbythetonotesreceivableoraccountsreceivable.7.Buildingandequipmentsshouldbedepreciatedbecauseofthe.8.Ifanaccountingsystemisamanualone,transactionsarerecordedinthe.9.Thedouble-entrysystemprovideschecksandbalancestoensurethatyourbooksarealways.10.Indouble-entrysystem,eachtransactionhastwojournalentries:aandacredit.得分二、判断题（共10小题，每小题1分，共10分）Determinewhetherthefollowingstatementsaretrueorfalse.WriteTbeforethesentenceifitistrueandFbeforethesentenceifitisfalse.(10*1=10)()Dividendispaidinproportiontothenumberofsharesofstockheldbytheinvestors.()Stockmustbeissuedatparvalue.()Preferredstockholdershaveaccesstothefinancialreportofthecompany.()Preferredstockisalwaysbetterthancommonstock.()Ifacorporationissuespreferredstock,itcan’tissuecommonstock.()Theboardofdirectorswillappointthecorporateofficersandmanagers.()Thecostofmarketablesecuritiesisthepurchaseprice.()Allsecuritiesarecurrentandbondsarenon-current.()Apositivecashflowindicatesthatacompany’scashinflowislargerthancashoutflow.()Moreprofitmeansmorecashonhand.得分三、配对题（共15小题，每小题2分，共30分）MatchtheaccountingtermsinColumnAwiththeChineseexplanationsinColumnBandwritethenumbersinthebrackets(将数字填入括号内).(15*2=30)ColumnAColumnB（）RevenuesfromSales（）CostofGoodsSold（）Profit（）NetIncome（）GrossProceeds（）OperatingExpenses（）SalesReturnandAllowance（）TradeDiscountandSalesDiscount（）TemporaryAccount（）ContraAccount（）DeliveryDate1.销售退回与折让2.营业费用3.销售毛利4.销售收入5.已销货成本6.商业折扣与销售折扣7.利润8.净收益9.临时账户10.备抵账户12.固定资产13.产量法12.固定资产13.产量法14.加速折旧法15.累计折旧（）ProductionMethod（）AcceleratedMethod（）AccumulatedDepreciation（）AccumulatedDepreciationPAGEPAGE9得分四、填表题（共30小题，每小题1分，共30分）Fillinthechart.(30*1=30)DuringthemonthofMay,GrissomAgencyhadthefollowingtransactions:1.PaidsalariesforApril,$1,800.2.Purchasedequipmentoncredit,$3,000.3.Purchasedsuppliesfor$100incash.4.Theownerinvestedanother$4,000incash.5.Paidforpartofequipmentpreviouslypurchasedoncredit,$1,000.6.Receivedpaymentforservicesperformed,$600.7.Billedcustomersforservicesperformed,$1,600.8.Withdrewcash,$1,500.9.Receivedpaymentfromcustomersbilledpreviously,$