专业英语复习题
The account balances for Creative Band, Inc. as of May 31, 2009, are listed below in alphabetical order:
Accounts Payable ........................ $12,000 Equipment ............................... $18,000
Accounts Receivable .................. $14,000 Land ......................................... $52,000
Building ....................................... $42,000 Notes Payable .......................... $30,000
Cash ............................................ $8,000 Capital Stock ........................... $92,000
On June 3, Creative Band, Inc collected $4,000 of its accounts receivable and paid $7,000 of its accounts payable. In addition, 2,000 of additional
shares of capital stock are issued for $5,600.
1Refer to the above data.In a trial balance prepared on May 31, 2009, the sum of the debit column is:
a$120,000.c$134,000.
b$156,000.d Some other amount.
——————14000+42000+8000+18000+52000=134000
2Refer to the above data.On June 4, the balance in the Cash account is:
a$17,600.c$10,600.
b$ 5,000.d Some other amount.
———————8000+4000-7000+5600=10600
3Refer to the above data.On June 4, the balance in the Capital Stock account is:
a$86,400.c$94,000.
b$97,600.d Some other amount.
———————92000+5600=97600
4Refer to the above data.In a trial balance prepared on June 4, the sum of the credit column is:
a$130,000.c$127,000
b$132,600.d Some other amount.
——————（12000-7000）+30000+97600=132600
5Refer to the above data.On June 6, the bookkeeper for Creative Band, Inc makes this entry:
E quipment ................................................................................ 7,400
Cash....................................................................... 4,200
Accounts Payable ................................................. 3,200
This transaction:
a Decreases total assets.
b Involves the sale of equipment for $7,400.
c Increases total assets $7,400.
d Increases liabilities.
Indicate the best answer for each question in the space provided.
1Which of the following businesses is most likely to use a periodic
inventory system?
a An aircraft manufacturer.
b A supermarket that is part of a national chain.
c An independently owne
d art gallery with a manual accounting system.
d A beer bar.
2 A periodic inventory system eliminates the need for:
a Taking an annual physical inventory.
b Recording the revenue from sales transactions.
c Recording the cost of merchandise sol
d as sales occur.
d Non
e o
f the above.
3If management wants to know the cost and quantity of merchandise on hand at all times, the business will probably:
a Use a periodic inventory system.
b Maintain an inventory subsidiary ledger.
c Take a complete physical inventory each day.
d Debit all purchases of merchandis
e directly to the Cost o
f Goods Sold
account.
4In a perpetual inventory system, the entry to record the cost of goods
sold always includes an entry of equal amount to the:
a Inventory account.
b Sales account.
c Purchases account.
d Non
e o
f the above.
5Prior to taking a physical inventory at year-end, the perpetual inventory records of Athena Designs showed an inventory of $26,000, sales of
$358,000, and a cost of goods sold of $215,000. The year-end physical
inventory indicated merchandise on hand costing $24,000. The
company’s gross profit for the year was:
a$334,000.
b$145,000.
c$141,000.
d Som
e other amount.
At the end of last year, Helen’s, Inc. had merchandise costing $115,000in inventory.
During January of the current year, the company purchased merchandise costing $35,000, and sold merchandise which it had purchased at a total cost of $55,000.
Based upon the above information, place the best answer in the space provided. In questions 1 through 3, assume that Helen’s uses a perpetual inventory system.
1The total debited to the Inventory account during January was:
a$0. c$55,000.
b$35,000.d Some other answer.
2The balance in the Inventory account at January 31 was:
a$35,000.c$95,000.
b$205,000. d Some other answer.
3The amount of costs transferred from the Inventory account to the Cost of Goods Sold account during January was:
a$0. c$55,000.
b$35,000. d Some other answer.
In questions 4 through 6, assume that Jerome’s, Inc. uses a periodic inventory system and takes a physical inventory only at year-end.
4The total debited to the Inventory account during January was:
a$0. c$55,000.
b$35,000. d Some other answer.
5The balance in the Inventory account at January 31 was:
a$0. c$115,000.
b$105,000. d Some other answer.
6The amount of costs transferred from the Inventory account to the Cost of Goods Sold account during January was:
a$0. c$55,000.
b$35,000. d Some other answer.
At the end of last year, Baron’s Bazaar had merchandise costing $381,000 in inventory. During January of the current year, the company purchased merchandise costing $133,500, and sold merchandise which it had purchased at a total cost of $109,300.
a Assume that Baron’s Bazaar uses a perpetual inventory system.
(1) The total amount debited to the Inventory account during January was:
$________________
(2)The balance in the Inventory account at January 31 was:
$________________
(3)The amount of costs transferred from the Inventory account to the Cost of Goods Sold
account during January was:
$________________
b Assume that Baron’s Bazaar uses a periodi
c inventory system an
d takes a physical
inventory only at year-end (December 31). (Note: $0 may be an appropriate answer to
one or more of the following questions.)
(1) The total amount debited to the Inventory account during January was:
$________________
(2) The balance in the Inventory account at January 31 was:
$________________
(3) The amount of costs transferred from the Inventory account to the Cost of Goods
Sold account during January was:
$________________
Scorpio Travel adjusts its books each month and closes its books on December 31 each year.
The trial balance at January 31, 2009, before adjustments, follows:
Debit Credit Cash ......................................................................................... $ 3,300
Supplies ................................................................................... 2,700
Unexpired Insurance ............................................................... 6,300
Equipment ............................................................................... 36,000
Accumulated Depreciation: Equipment ................................. $9,000
Unearned Admission Revenue ............................................... 6,000
Capital Stock ........................................................................... 7,500
Retained Earnings, January 1, 2009 ....................................... 21,600
Admissions Revenue .............................................................. 13,800
Salaries Expense ..................................................................... 4,050
Utilities Expense ..................................................................... 2,850
Rent Expense .......................................................................... 2,700 ________
$57,900 $57,900
1Refer to the above data.According to attendance records, $4,800 of the Unearned Admission Revenue has been earned in January. Compute the balance in the following
accounts after the proper adjustment is made.
Unearned Admission Revenue account balance $__________
Admission Revenue account balance $__________
2Refer to the above data.At January 31, the amount of supplies still on hand was determined to be $675. What amount should be reported in the January income statement
for supplies expense? $__________
3Refer to the above data.The equipment has an original useful life of eight years.
Compute the book value of the equipment at January 31 after the proper January adjustment
is recorded. $__________
4Refer to the above data.$900 is owed to employees for work since the last payday in January, to be paid the first week of February. What is the effect on January net income if
the accountant fails to make any January 31 adjustment for this item?
5Refer to the above data.On June 1, 2008, the park purchased a 12-month insurance policy.
Give the adjusting entry to record insurance coverage expiring in January. (Hint: The
company adjusts its books on a monthly basis.)
Manhattan Park adjusts its books each month and closes its books on December 31 each year.
The trial balance at January 31, 2010, before adjustments, follows:
Debit Credit Cash ......................................................................................... $ 6,600
Supplies ................................................................................... 5,400
Unexpired Insurance ............................................................... 12,600
Equipment ............................................................................... 72,000
Accumulated Depreciation: Equipment ................................. $ 18,000
Unearned Admission Revenue ............................................... 12,000
Capital Stock ........................................................................... 20,000
Retained Earnings, January 1, 2010 ....................................... 38,200
Admissions Revenue .............................................................. 27,600
Salaries Expense ..................................................................... 8,100
Utilities Expense ..................................................................... 5,700
Rent Expense .......................................................................... 5,400 _________
$115,800 $115,800
1Refer to the above data.According to attendance records, $8,200 of the
Unearned Admission Revenue has been earned in January. Compute the
amount of admissions revenue to be shown in the January income statement:
a$35,800.b$19,400.c$8,200.d $3,800.
2Refer to the above data.At January 31, the amount of supplies on hand is
$2,300. What amount is shown on the January income statement for
supplies expense?
a$2,300.b$5,400.c$3,100.d $7,700.
3Refer to the above data.The equipment has an original estimated useful life of six years. Compute the book value of the equipment at January 31 after
the proper January adjustment is recorded:
a$1,000.b$71,000.c$53,000.d $60,000.
4Refer to the above data.Employees are owed $1,200 for services since the last payday in January to be paid the first week of February. No adjustment
was made for this item. As a result of this error:
a Assets at January 31 are overstated.
b January net income is overstated.
c Liabilities at January 31 are overstated.
d Owners’ equity at January 31 is understated.
5Refer to the above data.On August 1, 2009, the park purchased a 12-month insurance policy. The necessary adjusting entry at January 31 includes
which of the following entries? (Hint: The company has adjusted its books
on a monthly basis.)
a A debit to Insurance Expense for $1,050.
b A credit to Unexpired Insurance for $11,550.
c A credit to Unexpire
d Insuranc
e for $1,800.
d A debit to Unexpired Insuranc
e for $10,800.
Indicate the best answer for each question in the space provided.
1Joseph Jewelers purchased display shelves on March 1 for $36,000. If this asset has an estimated useful life of five years, what is the book value of the
display shelves on April 30?
a$600.b$34,800.c$33,600.d $900.
2The adjusting entry to recognize an unrecorded expense is necessary:
a When an expense is paid in advance.
b When an expense has been neither paid nor recorded as of the end of the
accounting period.
c Whenever an expense remains unpai
d at th
e end o
f an accountin
g period.
d Becaus
e the accountant is likely to forget to pay these unrecorded
expenses.
3Before any month-end adjustments are made, the net income of Lawrence Company is $550,000. However, the following adjustments are necessary:
office supplies used, $35,000; services performed for clients but not yet
recorded or collected, $12,300; interest accrued on note payable to bank,
$14,100. After adjusting entries are made for the items listed above,
Lawrence Company’s net income would be:
a$541,400.
b$488,600.
c$583,200.
d$513,200.
4Of the following adjusting entries, which one results in an increase in liabilities and the recognition of an expense at the end of an accounting
period?
a The entry to accrue salaries owed to employees at the end of the period.
b The entry to record revenue earned but not yet collected or recorded.
c The entry to recor
d earned portion of rent previously received in advance
from a tenant.
d Th
e entry to write of
f a portion of unexpired insurance.
5The CPA firm auditing Indian Company found that net income had been overstated. Which of the following errors could be the cause?
a Failure to record depreciation expense for the period.
b No entry made to record purchase of land for cash on the last day of the year.
c Failure to recor
d payment of an account payabl
e on the last day o
f the year.
d Failur
e to make an adjusting entry to record revenue which had been
earned but not yet billed to customers.
The following transactions occurred during June, the first month of operations for Accurate Manufacturing.:
*Issued 60,000 shares of capital stock to the owners of the corporation in exchange for $600,000 cash.
*Purchased a piece of land for $250,000, making an $80,000 cash down payment and signing a note payable for the balance.
*Made a $100,000 cash payment on the note payable from the purchase of land.
*Purchased equipment on credit from National Supply for $40,000.
1Refer to the above data. The balance in the Cash account at the end of June: a$52,000.c$420,000.
b$350,000.d$380,000.
2Refer to the above data. What are total assets of Precision Manufacturing at the end of June?
a$710,000.c$630,000.
b$890,000.d$460,000.
3Refer to the above data. What is the total of Precision’s liabilities at the end of June?
a$70,000.c$200,000.
b$110,000.d$240,000.
4Refer to the above data. What is the total owners’ equity at the end of June?
a$60,000.c$240,000.
b$110,000.d$600,000
The following transactions occurred during June, the first month of operations for Accurate Manufacturing.:
*Issued 60,000 shares of capital stock to the owners of the corporation in exchange for $600,000 cash.
*Purchased a piece of land for $250,000, making an $80,000 cash down payment and signing a note payable for the balance.
*Made a $100,000 cash payment on the note payable from the purchase of land.
*Purchased equipment on credit from National Supply for $40,000.
1Refer to the above data. The balance in the Cash account at the end of June: a$52,000.c$420,000.
b$350,000.d$380,000.
2Refer to the above data. What are total assets of Precision Manufacturing at the end of June?
a$710,000.c$630,000.
b$890,000.d$460,000.
3Refer to the above data. What is the to tal of Precision’s liabilities at the end of June?
a$70,000.c$200,000.
b$110,000.d$240,000.
4Refer to the above data. What is the total owners’ equity at the end of June?
a$60,000.c$240,000.
b$110,000.d$600,000
Indicate the best answer for each question in the space provided.
1The primary purpose of an inventory flow assumption is to:
a Increase inventory turnover.
b Increase gross profit.
c Determine which unit costs are assigne
d to inventory and which are
assigned to the cost of goods sold.
d Minimiz
e taxable income during periods o
f risin
g prices.
2During a period of steadily rising prices, which of the following inventory valuation methods is likely to result in the lowest cost of goods sold?
a LIFO.
b FIFO.
c The retail method.
d Th
e gross profit method.
3The primary reason for the popularity of the LIFO flow assumption is that this method:
a Is most appropriate when each item in inventory is unique.
b Tends to minimize taxable income.
c Causes inventory to be reporte
d at or near its current replacement cost.
d Reduces th
e amount o
f money “tied up” in inventory.
4In a periodic inventory system, the cost of goods sold is determined by:
a Multiplying net sales for the period by a cost ratio.
b Journal entries made at the time of each sales transaction.
c Physically counting the quantities of merchandise sol
d each day, and
determining the cost of these items at year-end.
d Subtracting th
e cost assigned to the ending inventory from the cost of
goods available for sale during the period.
5Salerno Co. has an inventory turnover rate of 7 and an accounts receivable turnover rate of 5. Assuming 365 days in a year, the period of time required
for Salerno to convert its inventory into cash through normal business
operations is approximately:
a21 days.
b52 days.
c 4 months.
d 2.5 months.
Ace Systems, Inc. uses a perpetual inventory system. The company’s beginning inventory of a particular product and its purchases during the month of January were as follows:
Quantity Unit Cost Total Cost
Beginning inventory (Jan. 1) .............................. 10 $27.50 $275
Purchase (Jan. 15) ............................................... 15 $28.00 $420
Purchase (Jan. 23) ............................................... 5 $29.00 $145 Total .......................................................... 30 $840
On January 28, Ace Systems sells 18 units of this product. The other 12 units remain
in inventory at January 31.
1Refer to above data.Assuming that Ace Systems uses the average cost flow assumption, the cost of goods sold to be recorded at January 28 is:
a$504.c$499.
b$336.d Some other amount.
2Refer to above data.Assuming that Ace Systems uses the LIFO flow assumption, the cost of goods sold on January 28 is:
a$331.c$499.
b$509.d Some other amount.
3Refer to above data.Assuming that Ace Systems uses the FIFO flow assumption, the cost of goods sold on January 28 is:
a$509.c$499.
b$341.d Some other amount.
4Refer to above data.Assuming that Ace Systems uses the LIFO flow assumption, the 12 units of this product in inventory at January 31 have a total
cost of:
a$499.c$509.
b$331.d Some other amount.
5Refer to above data.Assuming that Ace Systems uses the FIFO flow assumption, the 12 units of this product in inventory at January 31 have a total
cost of:
a$341c$499.
b$509.d Some other amount.
Revenues result from transactions in which goods or services are transferred (i.e., sold) to Customers.
收入源于商品或服务转移给客户的交易（即销售）。
Expenses are costs associated with earning revenues.
费用是与收入相关的成本。
Revenues already have resulted in or will result in positive cash flows, while expenses have resulted in, or will result in, negative cash flows.
收入已经导致或很可能导致现金流的增加；而费用则是已经导致或很可能导致现金流的减少。
An enterprise’s net income is determined as the excess of revenues called a net loss.
企业的净收益取决于超额收益，反之，净亏损取决于超额亏损。
General ledger accounts show the total amounts of various assets, liabilities, revenue, and expenses.
总分类账户反映各种资产、负债、收入和费用的总金额。
While these total amounts are used in financial statements, company personnel
need more detailed information about the items comprising these totals.
这些总金额被用于编制财务报表,但公司员工需要包含这些总额的账户更多的详细信息。
This detail is provided in subsidiary ledgers. Subsidiary ledgers are needed to show the amounts receivable from individual customers, the amounts owed to individual creditors, and the quantities and costs of the specific products in inventory.
这些详细的信息由明细分类账提供。明细分类账反映单个客户的应收金额，对单个债权人的债务额、以及库存中单个产品的成本数量。
A dividend is a distribution of assets (usually cash) by a corporation to its stockholders.
股利是公司对股东分配的资产，通常是发放现金。
Dividends reduce both assets and owners’ equity (specifically, the Retained Earnings account).
分配股利导致资产和所有者权益（特别是留存收益）减少。
Dividends are not an expense deducted from revenue in the computation of net income. Rather than being reported in the income statement as a component of net income, dividends are reported in the statement of retained earnings as a component of the Retained Earnings balance reported in the balance sheet.
股利不是收入扣除费用后的净收益。股利作为留存收益余额的一部分计入留存收益，反映在资产负债表中；而不是作为净收益的一部分计入损益表中。
Under the fixed-percentage-of-declining-balance depreciation method, a fixed depreciation rate is applied to the asset’s undepreciated cost.
定率递减余额法下，用固定折旧率确定资产的未贬值成本。
The “fixed-percentage” is a percentage of the straight-line depreciation rate. This percentage is said to be “fixed” because it does not change over the life of the asset. The declining balance is the asset’s undepreciated cost (or book value),which gets lower every year.
固定比率是直线折旧率的比率。这个比率是固定的，它在资产的使用寿命内不会改变。递减的余额是资产未贬值成本，也叫账面价值，它会每年递减。
The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity Users’ decisions involve choosing between alternatives, for example, selling or holding an investment, or investing in one reporting entity or another.
财务报表的通用目的是提供报表实体的财务信息，为现在和潜在的投资者、债务人、债权人作决定提供依据，报表使用者作出的决定涉及备选方案的选择，
例如出售或持有投资、投资报告主体或其他。
Consequently, information about a reporting entity is more useful if it can be compared with similar information about other entities and with similar information about the same entity for another period or another date.
因此，报告主体的信息是很有用的，可以与其他的报告主体比较类似的信息，也可以比较同一主体不同时期的信息。
If a capital expenditure (acquisition of an asset) is erroneously treated as a revenue expenditure(an expense), expenses of the current year will be overstated and net income, therefore, will be understated.
如果资本性支出被误认为收益性支出，那么当年的费用将会被高估，净收益会被低估。
Since this error also results in the failure to record an asset, net income will be overstated in all future periods in which depreciation should have been recognized on the amount that should have been recorded as an asset.
这种错误也会导致资产列报的错误，在未来期间内确认折旧记入资产，净收益会被高估。
.In a perpetual inventory system, ledger accounts for inventory and the cost of goods sold are kept perpetually up-to-date.
永续盘存制能够永远保持其存货和已销商品成本帐户现实记录。
The Inventory account is debited whenever goods are purchased.
无论货物什么时候被购进都应借记存货账户。
When sales occur, Cost of Goods Sold is debited and Inventory is credited for the cost of the merchandise sold.
当发生销售活动时，对已经销售商品的成本借记已销商品成本，贷记存货。
An inventory subsidiary ledger is maintained showing the cost and quantity of every type of product in the inventory.
存货的明细分类账记录每一种库存产品的成本和数量。
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3) B. (1), (2) C. (2), (3)
通信英语复习资料(答案)
答案（新）1：词义选择 1—5 CBACB 6—10 DBACB 11—15 ACDAB 16—20 DBDBD 21—25 ACDCD 26—30 BBCBA 31—35 BCBAB 36—40 CBBAB 41—45 CDBB C 46—50 CADBB 51—55 ADABB 56—60 CBCBA 61—65 BACDB 66—70 ACDBC 71—75 CBBCC 76—80 BCBCA 81—85 BCBCB 86—90 ACCDC 91—95 DBCDD 96—100 DCAAB 101—105 ABDAD 106—110 BDCAC 111—115 BDDBC 116—120 CABDC 2：词汇填空 1. combat 2. electromagnetic 3. Frequency 4. Infrared 5. operations 6. target 7. situational 8. electronic 9. Radio 10. Intelligence 11. friendly 12. operational 13. ground 14. Asynchronous 15. electronic 16. Technology 17. defense 18. voice
19. defense 20. electronic 21. Tactical 22. Passive 23. Warning 24. Defense 25. Tactical 26. Treaty 27. battlefield 28. Infrared 29. Positioning 30. electronic 31. Frequency 32. Subsystem 33. data 34. Access 35. space warfare 36. Satellite 37. Active 38. battle 39. Intelligence 40. Theater 41. Attack 42. Network 43. attack 44. Global 45. Frequency 46. microwaves 47. directed 48. wire 49. forces 50. security 3：短语翻译 1. communications capacity 2. voice channel
会计专业英语期末试题 )
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英国文学期末考试题目(英语专业必备)
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