会计英语试卷
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、Retained earning is not an asset; it is an element of stockholders’
equity. ( )
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的
期间登记入账。（）
3、The subsidiary accounts receivable ledger trial balance should agree
with the balance of the accounts receivable account in the general ledger.( )
4、Cash budgets are not important to the management of cash flows. ( )
5、Profits decrease the owner’s equity in the business. （）
6、All inventories shall be taken stock periodically. ( )
7、In the periodic inventory system(实地盘存制), the business does not
keep a continuous record of the inventory on hand. ( )
8、Non-c urrent liabilities are obligations that must be paid within one
year or the operating cycle (whichever is longer). ( )
9、Central to the definition of a contingent liability is the element of
uncertainty. ( )
10、The owner’s equity in a business is increased by borrowing money from
a bank. ( )
二、单项选择题：每题2分，共20分（每题只有1个正确答案，多选或选错不
得分）
1、When an amount is entered on the ( ) side of an account, it is a credit,
and the account is said to be credited.
A、left
B、right
C、left or right
D、others
2、Which is not included in long-term assets? ( )
A、fixed assets
B、intangible assets
C、cash
D、deferred assets
3、If a delivery truck costs ＄10,000 and has an estimated residual value
（残值） of ＄2,000 at the end of its estimated useful life of five years, the annual depreciation would be( ) under the straight-line method.
A、＄2,400
B、＄2,000
C、＄1,800
D、＄1,600
4、Total assets will be ( ) by the act of borrowing money from a bank.
A、decreased
B、increased
C、remained (保持不变)
D、uncertain
5、The owners of a corporation（股份公司）are termed (称为) （）
A、stockholders
B、investors
C、creditors
D、none of above(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、the entity concept
B、the going-concern concept
C、the time-period concept
D、the stable-monetary-unity concept
7、( )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、objective principle
B、matching principle
C、disclosure principle
D、consistency principle
8、（）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、objective principle
B、matching principle
C、disclosure principle
D、consistency principle
9、销货成本是指以下哪一项？（）
A、sales returns
B、cost of goods sold
C、gross profit on sales
D、delivery expense
10、( )explains the causes of the change in the cash balance.
A、balance sheet
B、income statement
C、statement of cash flows
D、all above
三、多项选择题：每题3分，共15分（每题有2到4个正确答案，多选、少选或选错不得分）
1、There must be a heading that identifies the Balance Sheet, including( )
A、The name of the business
B、Income Statement
C、Balance Sheet
D、the date
2、A entity’s major activities include ( )
A、Operating
B、Investing
C、Financing
D、all above(以上都是)
3、Accelerated methods of depreciation includes ( )
A、the sum-of-the-years’-digits method
B、the production method
C、the declining-balance method
D、all above
4、Owner s’ equity includes ( )
A、Capital invested in by investors
B、Capital reserve
C、Surplus reserve
D、Undistributed profit
5、The owners’ equity comes from two sources: ( )
A、Investment by the owners
B、Earnings from profitable operation
C、Loss from unprofitable operation
D、A and B
四、翻译：第3题6分，其余3分，共15分（请在空格处写出粗体字对应的英
语或汉语,汉译英每空对应一个单词）
1、应纳税收入 is a legal concept.
2、A good财务计划 is crucial to the success of your
business.
3、In China, accountants rely on four fundamental accounting assumptions （假设）in recording business transactions:business entity concept, going concern concept, periodicity assumption , stable monetary assumption.
4、Another important element in the internal control system is internal
auditing
.
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
（1）Sales Journal A、Sales on credit term
（2）Cash Receipts Journal B、Payments of cash(including cash purchases)
（3）Invoice Register C、Receipts of cash (including cash sales)
（4）Cash Disbursements Journal D、Purchases of merchandise and other items
（1）（2）（3）（4）
2、根据以下资料编制资产负债表的资产部分：24分
Assets
Notes Receivable 30,000
Office Supplies 30,000
Cash 10,000
Accounts Receivable 60,000
Office Equipment 60,000
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6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
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如对您有帮助，请购买打赏，谢谢您！ 企业会计岗位笔试试题（含英语） 姓名： 一、选择题(本大题15个小题，每题2分，共30分，每题只有一个正确答案) 1、某企业7月1日存货结存数量为200件，单价为4元；7月2日发出存货150件；7月5日购进存货200件，单价4.4元；7月7日发出存货100件。在对存货发出采用移动加权平均法核算的情况下，7月7日结存存货的实际成本为（） A、648元 B、432元 C、1080元 D、1032元 2、某企业2004年6月20日自行建造的一条生产线投入使用，该生产线建造成本为740万元，预计使用年限为5年，预计净残值为20万元。在采用年数总和法计提折旧的情况下，2004年该设备应计提的折旧额为( ) A、240万元 B、140万元 C、120万元 D、148万元 3、某企业研制一项新技术，该企业在此项研究过程中支付调研费30000元，支付人工费40000元。在开发过程中支付材料费60000元，人工费30000元，企业辅助生产车间为新技术开发阶段提供服务总计50000元，并最终取得专利权。假设开发过程中发生的支出均可资本化。则该项专利权的入账价值为（） A、90000元 B、140000元 C、160000元 D、170000元 4、甲工业企业2007年4月份产品销售收入200000元，发生一笔3月份的销售退回50000元，另给购货方折让15000元，月末填制“利润表”时，“营业收入”项目填列（） A、150000元 B、200000元 C、135000元 D、185000元 5、AGF公司应收账款总账借方科目余额8000万元，其明细账借方余额合计12000万元，贷方明细账余额4000万元；预收账款总账贷方科目余额10000
财务会计专用英语
。 常用会计类英语词汇汇总基本词汇 (1)account 账户,报表 (2)accounting postulate 会计假设 (3)accounting valuation 会计计价 (4)accountability concept 经营责任概念 (5)accountancy 会计职业 (6)accountant 会计师 , (7)accounting 会计 (8)agency cost 代理成本 (9)accounting bases 会计基础 (10)accounting manual 会计手册 (11)accounting period 会计期间 (12)accounting policies 会计方针 (13)accounting rate of return 会计报酬率 (14)accounting reference date 会计参照日 、 (15)accounting reference period 会计参照期间 (16)accrual concept 应计概念 (17)accrual expenses 应计费用 (18)acid test ratio 速动比率(酸性测试比率) (19)acquisition 收购 (20)acquisition accounting 收购会计 (21)adjusting events 调整事项 (22)administrative expenses 行政管理费 … (23)amortization 摊销 (24)analytical review 分析性复核 (25)annual equivalent cost 年度等量成本法 (26)annual report and accounts 年度报告和报表 (27)appraisal cost 检验成本 (28)appropriation account 盈余分配账户 (29)articles of association 公司章程细则 (30)assets 资产 【 (31)assets cover 资产担保 (32)asset value per share 每股资产价值 (33)associated company 联营公司 (34)attainable standard 可达标准 (35)attributable profit 可归属利润 (36)audit 审计 (37)audit report 审计报告
会计英语常见考试题目
会计英语 1 How do we understand these three accounting elements :assets、liabilities and owner’s equity? Assets: an item of value that is owned and will provide future benefits is called an asset. Such items include cash, office supplies, office equipment and land. A liability is an amount owed to another business. The amount by which business assets exceed business liabilities is called owner’s equity. If there are no liabilities, the owner’s equity is equal to the total amount of the assets. 2 What are accounting assumptions? 1 accounting entity 2 going concern 3 monetary unit 4 accounting period 3 How do we distinguish accrual basis accounting from cash basis accounting? In cash-basis accounting, the accountant records a transaction only when cash is received or paid. Under the cash basis, revenues and expenses are reported in the income statement in the period in which cash is received or paid. In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs. Under the accrual-basis, revenues are reported in the income statement in the period in which they are earned. Accrual-basis accounting can provide more complete information than cash-basis accounting does, more complex-and more complete-than cash-basis. Accrual-basis accounting records both cash transactions, it also records such non-cash transactions. 4 Explain the term of “accounting equation”? Assets=Equities=Liabilities+ Owner’s equity This equation shows assets are equal to equities. equities are divided into liabilities and owner’s equity. When the amounts of any two of these elements are known, the third can be calculated. 5 How do we understand the term of “the double-entry system”? The mechanics of doubt-entry accounting are such that transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form is called accounting entry. Where there are only two accounts affected, the debit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries. 6 How many steps are there in the accounting cycle? What are they? 1 analysis of source documents 2 journalizing 3 posting 4 adjusting entries 5 trial balance 6 closing entries 7 prepare the financial statement 7 How to understand special journals? Divide the transactions into groups of like nature and to record them respectively in special journals calls special journals. Include: 1 sales journal 销售日记帐2 purchase journal 采购日记账3 cash receipts journal现金日记账 8 List the classification of adjusting entries. 1 converting assets to expenses资产转化为费用 2 converting liabilities to revenue