会计英语试题及答案

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以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。

一、单选题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 32. Johnny had receivables of $5 500 at the startof 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 fromcredit2016 全新精品资料-全新公文范文-全程指导写作–独家原创1 / 88/乙Xjeipisqns uι IUoUJlSoMl!⑴乙IOOlIS θ□ue∣eq S <XUedUJOo e uιsθψ∣!qeι∣ IllaI」noSe 」eθdde XeUJ SuJ列βu∣M0∣∣0j oιμ joq□ιq∕v∖ 9 (i7)t U) α (ε) t U) O ⑵t(L) a(C) t(L) ∀ Onboip OOOL ⑹ MSeo OooI7(C) 」e□ XUedUJOo(乙)Xpedojd PUe t Iueujdinbe tιue∣d (I z) 乙IIO虫SOd ∣eι□ueu⅛ jo juθuuθjejs θq; S <XUedUJOo e uιSlOSSe IllaI」nO-UOU Se 」eθdde XeUJ SuJ列βu∣M0∣∣0j jo q□ιq∕v∖giso□ *Unα (OZnI)川0 e」!j ui tseη O (Odld) JnO jsj⅛ ui JSJIJ g JSOo θβejθΛ∖/ POIlIbQM ∀<z Buιddojp ΘJB sθ□μd UoIIM ΘLUI; e JeXJOJUΘΛUIβuιso∣□ 」oj ΘJ∩B⅛ιsθq6ιq θq; OJ peθ∣ OJ 人剛∣ si SPO屮OuJuoμen∣e ∆XJOJUΘΛUIβUIM0∣∣0jo屮jo M□!M∕∖Λ-PJθMl!3 a ΘJ∩S ION O ON a SO人∀UllOuJOl印SMOIj qse□S < Auedωo□e jo θ□ej θq; UO」eθdde pied spuθp∣Λ∣p PInOqS CJOOOO17L$ a Ja 00017L$ 0 JO 009 8$a 」Cl OOG 8$ ∀∂0L02 θθa Le 样sθ∣qeA∣θ□θJSJUnOooe oιμ UO θ□ue∣eq oιμ si IeilMsjθωojsn□(£) θ□uθp ru c∣ (乙)on」丄(I z) uoμeωjθjuι∣eι□ueu⅛ jo s□μsμθpejeq□ ΘLUOS ΘJB MOlθqpθjs∏ g厂PUe £ G厂PUe乙o £ PUe乙日乙PUe I z Vθ□ue∣eq ∣eμ; oιμ UJOJj pθμιujo uθθq Seq JUnOooe θ∣qeA∣θ□θj }UΘJθq;UO 0乙$7乙$ P θoue∣eq oι∣丄PIUnOooe lθsse sθ∣□ιqθA 」OIOuJ jo *qop θq; 0] POlSOduθθqSeq θ∣□ιqθA」OIOuJ EjO OleSjO spθθ□ojd 09「9$ C4!PaK) e Se θ□ue∣eq ∣eμ; θq; uι pθisι∣ uθθq X∣PΘJJO□UI Seq 089t Z乙$ JUnOooe sesuθdxθ 」OlOuJ oιμ UO θ□ue∣eq oι∣丄•乙JUnOooe θ∣qeλed IIlal o屮uι PalolUOuθθq JOU Seq IIlal jo juθωXed JOj 09「9$ Oq IlSeo oιμ uι UJ列UV - I z <zθθjβe OJ θ□ue∣eq ∣eμ; oιμ θsne□t pθj□θjjo□ UoIIM t p∣no□ SJ O JJθ θ∣qιssod βu∣M0∣∣0j oι∏jθ o∕∖ΛlL P!Ψ∖Λ08l7t920t L$ l!Pθ-∣O 0国266$:θje (Ho乙」OquJOIdoS OC lBωuue9 jo SIeJOJ θ□ue∣eq ∣eμ;oι∣丄Y(17)PUe (C)'⑵ α(17)PUe (C)t(L) O(17)PUe ⑵ t(L) a (C) PUe ⑵'⑴ ∀ pθ∏J□□e puθp∣Λ∣p θ□uθjθjθj c∣ (^) puθ 」eθλ IInllnpθ∏j□□eXeJ θuuo□u! @) JeeX ΘUO uiq;iM PaInleuJ ueoη (乙) 8/frθωes ΘJB jdθ□uo□ Buiqojeuj PUejdθ□uo□ SIenJooe jo XJOOιμ BuiXpepunoιμ (乙) ldθ□uo□ SIenJooe θq;UO peseq ΘJB SlUouJO冋S ∣eι□ueuy Ile (I z) ΘJBjdθ□uo□ SIenJooe JnOqe βu∣M0∣∣0joι∏jθ q□ιqM OLXIUO £ Cl XIUOZ PUe L O LUoln jo ∣∣∀ a AlUO C PUe乙 P 」eθλ UO 」eθλ XeM θωes oιμ uι pθjeθjj θq PInOqSSuJO* t θ∣qejedωo□ θq; θAθ∣q□e OJ 」θpjo uι (g)UJ 」Oj∣e6θ∣ UJOJj SJΘ⅛∣P sιq; j∣ UΘΛΘ SlllOuJ 印印S ∣eι□ueu ⅛ θq; ui UMOqS θq SXeMIe JSnUJ uoμ□esuejj e jo J □Θ⅛Θ ∣eι□jθujujo□ OilHeιμ sueeuu U J 」Oj 」ΘΛO θ□uejsqns (乙) jθsse pexy oιμ UO XlIenUUe IIOwQaIdOP θβjeq□ XUedUJOo Suoprud θq o↑ (I z ) ΘJBSlllOuJoI 印S βu∣M0∣∣0j oι∏jθ q□ιq∕v ∖ Q ：({ H69d790εn..:P! })usnd ([] H XeJJVOJd□Mopu∣M = XeJJVOJ do ■ MO p u ι M )QaUOO ⑹ SSoUoelduJOO精品文档(3) accruals concept deals with any figure thatincurred in the period irrelevant with it ' s paid or not AlUO (I 7) PUe(C) t U)α AlUO (C) PUe (乙)t(L)0 AlUO ⑹ PUe ⑵ t (L) a AlUO ⑹ PUe (C) t (L) ∀ 乙心!∣!qm∣aιOtθtnqμιuo□ s□μsμθpejeq□ θseqj jo q□ιq∕v ∖A. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only二、翻译题1 、将下列分录翻译成英文1. 借：固定资产清理30 000累计折旧10 000贷：固定资产40 0002 ．借：应付票据40 000贷：银行存款40 0002 、将下列词组按要求翻译(中翻英，英翻中) (1) 零用资金(2) 本票(3) 试算平衡(4) 不动产、厂房和设备(5) Notes and coins (6) money order (7) general ledger (8) direct debt (9) 报销(10) revenue and gains三、业务题Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore2016 全新精品资料-全新公文范文-全程指导写作–独家原创5 / 88/9：({ HLZeI790ε∩..:P! })usnd∙([] H XeJJVOJd□Mopu∣M = XeJJVOJ do ■ MO p u ιM)pu∏jθj e」oj UJIq OJ spooβ OOH Pθu」n®」OUJOlSrK)OnboIP V (OL PΘAIΘ□ΘJ si oz$ jθ ISalolι∣! >∣ueg(6 OOH 屮」OM M□!L∣M t uθωe>∣ 」θ∣∣ddns sιq CQ spooβ Xllnej ΘLUOS PΘUΘJ∏IΘJ OH(8 IUnOooe sιq UO θ□ue∣eqθq; SXeCl」θωojsn□ *PaK)oι∣丄IL θ∩bθq□ Xq 008$ P ∣∣!Q θuoqdθ∣θ; e SXeCl OH(9 ΘLUI; UO pθJθ∆∣∣θp si spooβ t jιpθJ□ UO oOO 乙$ 」Oj t uθωe>∣t Jθ∣∣ddns 」θqjoue UJOJjspooβSXnq UOln OH (G θJ∩l∩j OLn uι XeCl o] sesiuuojd」OuJOlSnC) θq; PUe OOO 乙$」Oj OIeS」θqjoue sθ>∣euj XUUqOr (厂θ∩bθq□ Xq SXeCl」θuuoιsn□ θq; - OOOC$」Oj θpθω si θ∣es V (g luθiL∣Xed θq;」eye iq6μ pθJθ∆∣∣θp si spooβ OIn tθ∩bθq□ Xq SXeCl PUe OOO 」oj」θ∣∣ddns e t∣θqes∣ UJOJj spooβ SXnq uθq; OH (乙JUnOooe Ieq sseuisnq sιq uι XΘUOLU sιq jo OOO 08$ SJSΘAUI Θ∏(I z :(X印o屮Ile8/ZIISeO 」0 θsuθdxθ eAijejjsiuiuupe 」CI (9θ∣qeA∣θ□9j SlUnOooe 」。