会计英语试题及答案

函授点《会计英语》期末试卷

姓名------ 专业------ 分数------

一、单项选择题（20分）

1. Listed below are some characteristics of financial information. (1) True (2) Pru

dence (3) Completeness (4) Correct

Which of these characteristics contribute to reliability?

A (1), (3) and (4) only

B (1), (2) and (4) only

C (1), (2) and (3) only

D (2), (3) and (4) only

2. In preparing its financial statements for the current year, a company’s closing i

nventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected?

A The current ye ar’s profit will be overstated and next year’s profit will be unders

tated

B The current year’s profit will be understated but there will be no effect on next

year’s profit

C The current year’s profit will be understated and next year’s profit will be overs

tated

D The current year’s profit will be overstated but there will be no effect on next y

ear’s profit.

3. In preparing a company’s cash flow statement, which, if any, of the following it

ems could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of shares

A 1 only

B 2 only

C 3 only

D None of them.

4. At 31 March 2009 a company had oil in hand to be used for heating costing $8

,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil in

hand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600.

Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year?

A $23,900

B $36,100

C $45,300

D $33,100

5. In times of inflation In times of rising prices, what effect does the use of the his

torical cost concept have on a company’s asset values and profit?

A. Asset values and profit both undervalued

B. Asset values and profit both overvalued

C. Asset values undervalued and profit overvalued

D. Asset values overvalued and profit undervalued

二、将下列报表翻译成中文（每个3分，共60分）

1. ABC group the statement of financial position as at 31/Dec/2010 €

2. Non-current assets

3. Intangible assets

4. Property, plant and equipment

5. Investment in associates

6. Held-for-maturity investment

7. Deferred income tax assets

8. Current Assets

9. Trade and other receivables

10. Derivative financial instruments

11. Cash and cash equivalents

12. Assets of discontinued operation

13. Assets in total

14. Current Liabilities

15. Accrued payroll

16. Accrued dividend

17. Accrued accounts

18. Non-current Liabilities

19. Liabilities in total

20. Net Assets

三、业务题（每个4分，共20分）

1) He pays a telephone bill of $800 by cheque

2) The credit customer pays the balance on his account

3) He returened some faulty goods to his supplier Kamen, which worth $400.

4) Bank interest of $70 is received

5) A cheque customer returned $400 goods to him for a refund