会计专业英语模拟题(开卷)
会计英语模拟练习题
会计英语模拟练习题### 会计英语模拟练习题#### 一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Organizational Chart2. The term "Double Entry Accounting" refers to:A. Recording transactions twiceB. Recording transactions in two different accountsC. Recording transactions in two different waysD. Recording transactions in two different currencies3. What is the purpose of adjusting entries?A. To correct past errorsB. To update the financial records for the current periodC. To prepare for the next accounting periodD. To predict future financial performance4. The accounting equation is:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Liabilities = Assets - Equity5. Which of the following is not a type of inventory valuation?A. FIFOB. LIFOC. Weighted AverageD. Net Present Value#### 二、填空题（每题2分，共20分）6. The process of recording financial transactions in the order they occur is known as __________.7. The __________ is a summary of the changes in a company's financial position over a period of time.8. A __________ is an expense that has been incurred but not yet paid.9. The __________ method of depreciation allocates the cost of a fixed asset over its useful life.10. The __________ is the difference between the opening and closing balances of an account.#### 三、简答题（每题15分，共40分）11. Explain the concept of "matching principle" in accounting and its importance.12. Describe the steps involved in preparing a balance sheet.#### 四、案例分析题（20分）13. Assume you are an accountant for a small business. The business has just completed its fiscal year. You have been provided with the following information:- Total revenue for the year: $500,000- Cost of goods sold: $300,000- Operating expenses: $100,000- Depreciation expense: $20,000- Interest expense: $10,000Calculate the net income of the business and prepare a brief income statement in English.Note: This is a simulated exercise intended for educational purposes only. The questions and answers provided are for illustrative purposes and may not reflect actual accounting practices or standards.。
会计专业英语-模拟题
《会计专业英语》模拟题一.单选题1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().A.when goods are sole or services are rendered to customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount of expenses[答案]:A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before an expense is recognizedB.applies only to situations in which a cash receipt occurs before revenue is recognizedC.is used in accrual accounting to determine the proper period for recognition of expensesD.is used in accrual accounting to determine the proper period in which to recognize revenue[答案]:C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities[答案]:D4.Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency[答案]:B5.Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above[答案]:C6.Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity are recorded with a c reditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with a debit[答案]:A7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______A.$74000B.$52000C.$134000D.[答案]:B8.Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wages payable.[答案]:D9.Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance[答案]:D二.判断题1.Accounting provides financial information that is only useful to business management.()[答案]:F2.The accounting process generates financial reports for both “internal” and “external” u sers.() [答案]:T3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()[答案]:T4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()[答案]:T5.The ledger account provides a chronological order of transactions.()6.Post reference columns are found only in the journal, not in the ledger.()[答案]:Fually two signatures are required on a business check for it to be valid.()[答案]:T8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()[答案]:F9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()[答案]:T10.A leasehold is an example of a long-life asset.()[答案]:F11.The accounting reporting period agrees to the calendar year. ()[答案]:F12.An increase in permanent capital is recorded as a credit to the account. ()[答案]:T13.Dollar signs are used in the amount areas of the ledger accounts. ()[答案]:F14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()[答案]:F15.Every business transaction is first recorded in the journal. ()[答案]:T16.Internal control of operations is equally complex in a small and in a large organization. ()[答案]:F17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()[答案]:T18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()19.Depreciation expense is usually recorded at least once a year. ()[答案]:T20.Amortization is the conversion of the cost of an intangible asset to an expense. ()[答案]:T21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()[答案]:F22.Research and development costs represent an intangible asset. ()[答案]:T23.A present reduction in cash required to generate revenues is called “an expense”[答案]:F24.The revenue expenses are paid to influence the current operating result.[答案]:F25.Advertising expense is usually collected as period expense.[答案]:T26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()[答案]:F27.Repair of a generator is a capital expenditure. ()[答案]:F28.Revenue increases owner's equity.()[答案]:T29.Revenue is recognized when we receive cash from the buyers.()[答案]:F30.Interest revenue should be measured based on the length of time. ()[答案]:T三.翻译题1.Sole Proprietorship Enterprises[答案]:独资企业2.Profit cost and capital cost principle[答案]:划分收益性支出与资本性支出3.Double entry system[答案]:复式记帐法4.Source documents[答案]:原始凭证5.Environmental accounting[答案]:环境会计6.Matching principle[答案]:配比原则7.Gross profit[答案]:毛利8.Perpetual inventory system[答案]:永序盘存制9.Intangible assets[答案]:无形资产10.fixed asset[答案]:固定资产11.Statement of cash flows[答案]:现金流量表12.Bank Reconciliation[答案]:银行余额调节表13.Low-valued and easily-damaged implements [答案]:低值易耗品14.Physical depreciation[答案]:有形损耗15.Short-term debt-paying ability[答案]:短期偿债能力16.Accelerated depreciation method[答案]:加速折旧法17.notes receivable[答案]:应收票据18.long-term solvency[答案]:长期偿债能力四.论述题1.完成下列等式:1. Accounting Equation:Assets =2. Perpetual inventory system:Ending Inv. =[答案]:1. Accounting Equation:Assets = Liabilities + Owner's Equity2. Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold。
会计专业英语模拟题(开卷)
《会计专业英语》模拟题一．单项选择题1.The Realization Principle indicates that revenue usually should be recognizedand recorded in the accounting record, .A. when goods are sole or services are rendered to customersB. when cash is collected from customersC. at the end of the accounting periodD. only when the revenue can be matched by an equal dollar amount of expenses2. The Matching Principle: .A. applies only to situations in which a cash payment occurs before an expense is recognizedB. applies only to situations in which a cash receipt occurs before revenue is recognizedC. is used in accrual accounting to determine the proper period for recognition of expensesD. is used in accrual accounting to determine the proper period in which to recognize revenue3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to .A. decrease assets and decrease owner’s equityB. increase liabilities and decrease owner’s equityC. have no effect on total assetsD. decrease assets and decrease liabilities4. Which of the following concepts belongs to accounting assumption? .A. ConservationB. Money measurementC. MaterialityD. Consistency5. Which of these is/are an example of an asset account?___A. service revenueB. withdrawalsC. suppliesD. all of the above6. Which of these statements is false? .A. increase in assets and increase in revenues are recorded with a debitB. increase in liabilities and increase in owner’s e quity are recorded witha creditC. increase in both assets and withdrawals are recorded with a debitD. decreases in liabilities and increase in expenses are recorded with a debit二．判断题1. Accounting provides financial information that is only useful to business management. ( )2. The accounting process generates financial reports for both “internal” and “external” users. ( )3. The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.（）4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.（）5. The ledger account provides a chronological order of transactions.（）6. Post reference columns are found only in the journal, not in the ledger.（）ually two signatures are required on a business check for it to be valid.（）8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. （）9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."（）10. A leasehold is an example of a long-life asset.（）11. The accounting reporting period agrees to the calendar year. ( )12.An increase in permanent capital is recorded as a credit to the account. ( )13. Dollar signs are used in the amount areas of the ledger accounts. ( )14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ( )15. Every business transaction is first recorded in the journal. ( )16.Internal control of operations is equally complex in a small and in a large organization. ( )17.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ( )18.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.( )19. A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ( )20.Depreciation expense is usually recorded at least once a year. ( )21.Amortization is the conversion of the cost of an intangible asset to an expense. ( )三．翻译题1. Sole Proprietorship Enterprises2. Profit cost and capital cost principle3. Double entry system4. Source documents5. Environmental accounting6. Matching principle7. Gross profit 8. Perpetual inventory system9. Intangible assets 10. 原始凭证11. 固定资产四．完成下列等式1. Accounting Equation：Assets =2. Perpetual inventory system：Ending Inv. =五．编制银行存款余额调节表The following information pertains to ABC company:（1）cash balance per bank July 31, $7263（2）July bank service charge not recorded by the depositor $15（3） cash balance per book July 31, $7190（4） Deposits in transit July 31, $1700（5）Note for $1000 collected for ABC in July by bank plus interest $36, and charge $20 for service. The collection has not been recorded byABC and no interest has been accrued（6）Outstanding checks July 31 , $772Prepare Bank reconciliation at July 31.六．编写借贷会计分录On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s acco untantlisted the following chart of accounts:Cash Supplies Prepaid Insurance EquipmentFurniture and Fixtures Accounts PayableN. B. Edgar, Capital N. B. Edgar, DrawingLaundry Revenue Wages ExpenseRent Expense Utilities Expense Miscellaneous ExpenseDuring July, the following transactions were completed:a.Edgar deposited $20,000 in a bank account in the name of the business.b.Bought tables and chairs for cash, $450c.Paid the rent for the current month, $705d.Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 incash and placing the balance on account.e.Bought laundry supplies on account from Borkal Distributors, $410.f.Sold services for cash, $862.g.Bought insurance for one year, $468.h.Paid on account to Eldon Equipment, a creditor, $550.i.Received and paid the electric bill, $118.j.Paid on account to Borkal Distributors, a creditor, $145.k.Sod services to customers for cash for the second half of the month, $881.l.Received and paid the bill for the business license, $45.m.Paid wages to an employee, $1,146.n.Edgar withdrew cash for personal use, $875.InstructionsRecord the transactions with “Dr.” and “Cr.”七．编制试算平衡表The bank statement of LA Company shows a final balance of $2119 as of March 31, the balance of the cash in the ledger as of that is $1552, LA accountant has taken the following steps.Prepare bank reconciliation at March 31.(1) Noted that the deposit made on March 31 was not recorded on the bank statement, $762.(2) Noted outstanding checks: no.921, $626. no.985, $69. no.986, $438.(3) Noted credit memo: note collected by the bank from ABC company ,$200, not recordedin the journal.(4) Noted debit memo: collection charge and service charge not recorded in the journal, $4.八．存货成本计算C asey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:Specific Purchase Number of Units Cost per Unit Total CostB e g i n n i n g i n v e n t o r y34$270$9180First purchase 60 282 16,920Second purchase 256 298 76,288Third purchase 164 312 51,168Total units available 514 $153,556Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?九．设立T形账户并编制试算平衡表(1) May1: Jill Jones and her family invested $8,000 in BBE Company and received 800 shares ofstock.(2) May2: BBE purchased an equipment for $2,500 cash.(3) May 8: BBE purchased a $15,000 truck. BBE paid $2,000 in cash and issued a note payablefor the remaining $13,000.(4) May 18: BBE sold services on account to ABC Lawns, $150. ABC Lawns agree to pay BBEwithin 30 days.(5) May 29: BBE provided services for a client and received $750 in cash.(6) May31:BBE purchased gasoline for the truck for $50 cash.Please Analyze the above transactions of BBE Company, set up its "T" accounts, and prepare a trial balance.参考答案：一．单项选择题1.A2.C3.D4.B5.C6.A二．判断题1.F2.T3.T4.T5.F6.F7.T8.F9.T 10.F11.F 12.T 13.F 14.F 15.T 16.F 17.F 18.T 19.T 20.T 21.T三．翻译题1. 独资企业2. 划分收益性支出与资本性支出3. 复式记帐法4. 原始凭证5.环境会计6. 配比原则7. 毛利8. 永序盘存制9.无形资产10. source document 11.fixed asset四．完成下列等式1. Accounting Equation：Assets = Liabilities + Owner's Equity2. Perpetual inventory system：Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold五．编制银行存款余额调节表ABC CompanyBank ReconciliationJuly 31 20Bank statement balance, July 31 $7263 Add. Deposits In Transit 17008963Deduct: Outstanding checks 772 Adjusted bank statement balance 8191Ledger balance of cash $7190 Add. Credit memo 10368226 Deduct: Bank service charge 2015Adjusted ledger balance of cash 8191 六．编写借贷会计分录A Dr. Cash 20000Cr. N. B. Edgar, Capital 20000B Dr. Furniture and Fixtures 450Cr. Cash 450C Dr. Rent Expense 705Cr. Cash 705D Dr. Equipment 17400Cr. Cash 4000Accounts Payable 13400E Dr. Supplies 410Cr. Accounts Payable 410F Dr. Cash 862Cr. Laundry Revenue 862G Dr. Prepaid Insurance 468Cr. Cash 468H Dr. Accounts Payable 550Cr. Cash 550I Dr. Utilities Expense 118Cr. Cash 118J Dr. Accounts Payable 145Cr. Cash 145K Dr. Cash 881Cr. Laundry Revenue 881L Dr. Miscellaneous Expense 45Cr. Cash 45M Dr. Wages Expense 1146Cr. Cash 1146N Dr. N. B. Edgar, Drawing 875Cr. Cash 875七．编制试算平衡表LA CompanyBank reconciliationMarch 31 2004Bank statement balance, March 31 $2119Add. Deposits In Transit 7622881Deduct: Outstanding checksNo. 921 $626No. 985 69No. 986 438 1133Adjusted bank statement balance 1748Ledger balance of cash $1552Add. Note collected by bank 2001752Deduct: Bank service & collection charges 4Adjusted Ledger Balance of Cash 1748八．存货成本计算34 Units(beginning inventory) @ $270 each = $918060 Units(first purchase) @ $282 each = 16920 88 Units(second purchase) @ $298 each = 26224182 Units $52324九．设立T形账户并编制试算平衡表BHK CompanyTrial BalanceMay 31,2005Cash ＄4200Accounts Receivable ＄150Plant Assets ＄17,500Notes Payable ＄13,000 Capital Stock ＄8000 Sales Revenue ＄900 Operating Expense ＄50Total ＄21,900 ＄21,900。
会计专业英语试卷（推荐5篇）
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes missionC.bonds payable 7.Which of the following is an owner’s equity account?
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.th计专业英语试卷（推荐5篇）
(完整版)会计专业英语模拟试题及答案
(完整版)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、单项选择题（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 policiesand 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 3B 1 and 4C 3 onlyD 2 and 32.Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010he makes credit sales of $55 000 and receives cash of $46 500 from credit customers.A.$8 500 DrB.$8 500 CrC.$14 000 DrD.$14 000 Cr3.Should dividends paid appear on the face of a companycash flow statement?’A.YesB.NoC.Not sureD.Either4.Which of the following inventory valuation methods is likely to lead to the highestfigure for closing inventory at a time when prices are dropping?A.Weighted Average costB.First in first out (FIFO)st in first out (LIFO)D.Unit cost5.Which of following items may appear as non-currentassets in a companythe’statement of financial position?(1) plant, equipment, and property(2) company car(3) ?4000 cash(4) ?1000cheque A. (1), (3)B. (1), (2)C. (2), (3)D. (2), (4)6. Which of the following items may appear as current liabilities in a company ’s balance sheet?(1) investment in subsidiary(2) Loan matured within one year.(3) income tax accrued untill year end.(4) Preference dividend accruedA (1), (2) and (3)B (1), (2) and (4)C (1), (3) and (4)D (2), (3) and (4)7. The trial balance totals of Gamma at 30 September 2010 are:Debit $992,640Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trialbalance to agree?1. An item in the cash book $6,160 for payment of rent has not been entered in the rentpayable account.2.The balance on the motor expenses account $27,680 has incorrectly been listed in thetrial balance as a credit.3.$6,160 proceeds of sale of a motor vehicle has been posted to the debit of motorvehicles asset account.4.The balance of $21,520 on the rent receivable account has been omitted from the trial balance.A 1 and 2B 2 and 3C 2 and 4D 3 and 48.Theta prepares its financial statements for the year to 30 April each year. The companypays rent for its premises quarterly in advance on 1 January, 1 April, 1 July and 1 Octobereach year. The annual rent was $84,000 per year until 30 June 2010. It was increasedfrom that date to $96,000 per year. What rent expense and end of year prepayment shouldbe included in the financial statements for the year ended 30 April 2010?Expense PrepaymentA $93,000 $8,000B $93,000 $16,000C $94,000 $8,000D $94,000 $16,0009. At 30 September 2010, the following balances existed in the records of Lambda:Plant and equipment: $860,000Depreciation for plant and equipment: $397,000During the year ended 30 September 2010, plant with a written down value of $37,000 wassold for $49,000. The plant had originally cost $80,000. Plant purchased during the year cost $180,000. It is the company.s policy to charge a full year depreciation in the year ofacquisition of an asset and none in the year of sale, using a rate of 10% on the straight line basis. What net amount should appear in Lambda.s balance sheet at 30 September 2010for plant and equipment?A$563,000B$467,000C$510,000D$606,00010.A company’ s plant and machinery ledger account forthe year ended 30 September2010 was as follows:Plant and machinery–cost2009 $ 2010 $1 October balance b/f 381 200 1 June Disposal 36 0001 Dec cash 18 000 30 Sept balance c/f 363 200399 200399 20030 Sept balance b/f363 200The company ’ s policy is to charge depreciation at 20% per year on the straight line basis,with proportionate depreciation in years of purchase and disposal. What is the depreciation charge for the year ended 30 September 2010?A $74,440B $84,040C $72,640D $76,84011. Listed below are some characteristics of financial information.(1) True(2) Prudence(3) Completeness(4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only’ s 12. The plant and machinery cost account of a company is shown below. The companypolicy is to charge depreciation at 20% on the straight line basis, with proportionate depreciation in years of acquisition and disposal.Plant and machinery–cost2009 $ 2009 $1 Jan balance b/f 280 000 30 June disposal 14 0001Apr cash 48 0001Sept cash 36 000 31 Dec balance c/f 350 000364 000 364 000Balance b/f 350 000What should be the depreciation charge for the year ended 31 December 2009?A.$67,000B.$64,200C.$70,000D.$68,60013. In preparing its financial statements for the current year, a company ng’inventorysclosiwas understated by $300,000. What will be the effect of this error if it remains uncorrected?A The current year’ s profit will be overstated and next year’ s profit will be understB The current year ’s profit will be understated but there will be no effect on next year ’ sprofitC The current year’ s profit will be understated and next yearD The current year ’profits will be overstated but there will be no effect profit.’ s profit will be overst on next year s’14. In preparing a company’s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities?(1)Proceeds of sale of premises(2)Dividends received(3)Issue of sharesA 1 onlyB 2 onlyC 3 onlyD None of them.15. 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. Payments made for heating oil during the year ended 31 March 2010 totalled $34,600. Based on these figures, what amount should appear in the company’ s income statement for heating year?oilfor the A$23,900B$36,100C$45,300D$33,10016. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company’ s asset values and profit?A.Asset values and profit both undervaluedB.Asset values and profit both overvaluedC.Asset values undervalued and profit overvaluedD.Asset values overvalued and profit undervalued17. Beta purchased some plant and equipment on 01/07/2010 for $60,000. The estimatedresidual value of the plant in 10 years time is estimated to be $6,000. Beta ’ s policy is tocharge depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What should the depreciation charge for the plant be in Beta ’accountingsperiod of 18 months to 30/09/2010 ?A.$5400B.$900C.$1350D.$67518.A company’ incomes statement for the year ended 31 December 2005 showed a netprofit of $83,600. It was later found that $18,000 paid for the purchase of a motor van hadbeen debited to the motor expenses account. It is the company depreciate’spolicymotorvans at 25 per cent per year on the straight line basis, with a full year rge in the year of ’ s cha acquisition. What would the net profit be after adjusting for this error?A. $97,100B. $70,100C. $106,100D. $101,60019. Which of the following statements are correct?(1)to be prudent, company charge depreciation annually on the fixed asset(2)substance over form means that the commercial effect of a transaction must alwaysbe shown in the financial statements even if this differs from legal form(3)in order to achieve the comparable, items should be treated in the same way year onyear A. 2 and 3 onlyB. All of themC.1 and2 only D.3 only20.which of the following about accruals concept are correct?(1) all financial statements are based on the accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred in the period irrelevant withit or notA. 2 and 3 onlyB. All of themC.1 and2 only D.3 only二、翻译题（共 30 分）1、将以下分录翻译成英文（每个 2 分，共 10 分）1. 借：固定财产清理30 000累计折旧10 000贷：固定财产40 0002. 借：银行存款10 500贷：交易性金融财产10 000投资利润5003．借：对付员工薪酬 1 000贷：库存现金 1 0004．借：银行存款 4 095贷：其余业务收入 3 500应交税费–应交增值税（销项税额）5955．借：对付单据40 000贷：银行存款40 0002、将以下报表翻译成中文（每空 1 分，共 20 分）1.ABC group the statement of financial position as at 31/Dec/2010?2.Non-current assets3.Intangible assets4.Property, plant and equipment5.Investment in associates6.Held-for-maturity investment7.Deferred income tax assets8.Current Assets9.Trade and other receivables10.Derivative financial instruments11.Cash and cash equivalents12.Assets of discontinued operation13.Assets in total14.Current Liabilities15.Accrued payroll16.Accrued dividend17.Accrued accounts18.Non-current Liabilities19.Liabilities in total Assets三、阅读题（共 30 分）Research and development (R&D)Accounting treatment of R&DUnder International Accounting Standards the accounting for R&D is dealt with under IAS 38, Intangible Assets. IAS 38 states that an intangible asset is to be recognised if, and onlyif, the following criteria are met: it is probable that future economic benefits from theasset will flow to the entity, the cost of the asset can be reliably measured.The above recognition criteria look straightforward enough, but in reality it can prove to be very difficult to assess whether or not these have been met. In order to make this recognition of intangibles more clear, IAS 38 separatesan R&D project into a research phase and a development phase.Research phaseIt is impossible to demonstrate whether or not a product or service at the research stagewill generate any probable future economic benefit. As a result, IAS 38 states that all expenditure incurred at the research stage should be written off to the statement of comprehensive income as an expense when incurred, and will never be capitalised as an intangible asset.Development phaseUnder IAS 38, an intangible asset arising from development must be capitalised if an entity can demonstrate all of the following criteria: the technical feasibility of completing the intangible asset (so that it will be available for use or sale); intention to complete and use or sell the asset; ability to use or sell the asset; existence of a market or, if to be used internally, the usefulness of the asset; availability of adequate technical, financial, and other resources to complete the asset; the cost of the asset can be measured reliably. If any of the recognition criteria are not met then the expenditure must be charged to the income statement as incurred. Note that if the recognition criteria have been met, capitalisation must take place. Once development costs have been capitalised, the asset should be amortisedin accordance with the accruals concept over its finite life. Amortisation must only begin when commercial production has commenced.Questions:1)Outline the criterias of recognition of intangible assets（5 分）2)Criterias to recognised as development (5分)3)Identify the accounting treatment of research phase（ 10 分）4)Identify the accounting treatment of development phase（10 分）四、业务题（按要求用英文编制分录，每题 2 分，共 20 分）Johnny set up a business and in the first a few days of trading the followingtransactions occurred (ignore all the tax):1)He invests $80 000 of his money in his business bank account2)He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goodsis delivered right after the payment3) A sale is made for $3 000–the customer pays by cheque4)Johnny makes another sale for $2 000 and the customer promises to pay in the future5)He then buys goods from another supplier, Kamen, for $2 000 on credit, goods isdelivered on time6)He pays a telephone bill of $800 by cheque7)The credit customer pays the balance on his account8)He returened some faulty goods to his supplier Kamen, which worth $400.9)Bank interest of $70 is received10)A cheque customer returned $400 goods to him for a refund参照答案1、单项选择题1-5 CCACB 6-10 DCDCD 11-15 ABCDD 16-20 CBABA2、翻译题1）中翻英1.Dr disposal of fixed assetDepreciation2.Dr BankCr Tradable financial assetInvestment income3．Dr accrued payrollCr cash4．Dr bankCr other operating revenueAccrued tax-VAT (output)5．Dr accrued notesCr bank2)英翻中1.编制单位： ABC 财产欠债表时间： 2010 年 12 月 31 日单位：欧元2.非流动财产3.无形财产4.固定财产5.长久股权投资6.拥有至到期投资7.递延所得税财产8.流动财产9.应收账款及其余应收款10.钱币资本11.非连续性经营财产12.财产总计13.欠债14.流动欠债15.对付员工薪酬16.对付股利17.对付账款18.非流动欠债19.欠债总计20.净财产3、阅读题1) Outline the criterias of recognition of intangible assets（5 分）IAS 38 states that an intangible asset is to be recognised if, and only if, the followingcriteria are met: it is probable that future economic benefits from the asset will flowto the entity, the cost of the asset can be reliably measured.2)Criterias to recognised as developmentthe technical feasibility of completing the intangible asset (so that it will be available for use or sale); intention to complete and use or sell the asset; ability to use or sell the asset;existence of a market or, if to be used internally, the usefulness of the asset; availability of adequate technical, financial, and other resources to complete the asset; the cost of the asset can be measured reliably.3)Identify the accounting treatment of research phase（ 10 分）IAS 38 states that all expenditure incurred at the research stage should be written off to the statement of comprehensive income as an expense when incurred, and will never be capitalised as an intangible asset.4)Identify the accounting treatment of development phase（10分）intangible asset arising from development must be capitalised Once developmentcosts have been capitalised, the asset should be amortised in accordance with theaccruals concept over its finite life. Amortisation must only begin when commercialproduction has commenced.4、业务题1)Dr bankCr capital2)Dr finished goodsCr bank3)Dr bankCr sales revenue4)Dr accounts receivableCr sales revenue5)Dr finished goods Craccrued accounts6)Dr administrativeCr bank7)Dr bankCr accounts receivable8)Dr bank9)Dr bankCr financial expense10)Dr sales revenueCr bank11)。
会计专业英语-模拟题答案 2022年地质大学考试
《会计专业英语》模拟题一.单选题1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().A.when goods are sole or services are rendered to customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount of expenses[参考的参考的答案为为]:A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before an expense is recognizedB.applies only to situations in which a cash receipt occurs before revenue is recognizedC.is used in accrual accounting to determine the proper period for recognition of expensesD.is used in accrual accounting to determine the proper period in which to recognize revenue[参考的参考的答案为为]:C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities[参考的参考的答案为为]:D4.Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency[参考的参考的答案为为]:B5.Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above[参考的参考的答案为为]:C6.Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity a re recorded with a creditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with a debit[参考的参考的答案为为]:A7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______A.$74000B.$52000C.$134000D.[参考的参考的答案为为]:B8.Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wages payable.[参考的参考的答案为为]:D9.Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance[参考的参考的答案为为]:D二.判断题1.Accounting provides financial information that is only useful to business management.()[参考的参考的答案为为]:F2.The accounting process generates financial reports for both “internal” and “external” users.() [参考的参考的答案为为]:T3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()[参考的参考的答案为为]:T4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()[参考的参考的答案为为]:T5.The ledger account provides a chronological order of transactions.()6.Post reference columns are found only in the journal, not in the ledger.()[参考的参考的答案为为]:Fually two signatures are required on a business check for it to be valid.()[参考的参考的答案为为]:T8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()[参考的参考的答案为为]:F9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()[参考的参考的答案为为]:T10.A leasehold is an example of a long-life asset.()[参考的参考的答案为为]:F11.The accounting reporting period agrees to the calendar year. ()[参考的参考的答案为为]:F12.An increase in permanent capital is recorded as a credit to the account. ()[参考的参考的答案为为]:T13.Dollar signs are used in the amount areas of the ledger accounts. ()[参考的参考的答案为为]:F14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()[参考的参考的答案为为]:F15.Every business transaction is first recorded in the journal. ()[参考的参考的答案为为]:T16.Internal control of operations is equally complex in a small and in a large organization. ()[参考的参考的答案为为]:F17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()[参考的参考的答案为为]:T18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()19.Depreciation expense is usually recorded at least once a year. ()[参考的参考的答案为为]:T20.Amortization is the conversion of the cost of an intangible asset to an expense. ()[参考的参考的答案为为]:T21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()[参考的参考的答案为为]:F22.Research and development costs represent an intangible asset. ()[参考的参考的答案为为]:T23.A present reduction in cash required to generate revenues is called “an expense”[参考的参考的答案为为]:F24.The revenue expenses are paid to influence the current operating result.[参考的参考的答案为为]:F25.Advertising expense is usually collected as period expense.[参考的参考的答案为为]:T26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()[参考的参考的答案为为]:F27.Repair of a generator is a capital expenditure. ()[参考的参考的答案为为]:F28.Revenue increases owner's equity.()[参考的参考的答案为为]:T29.Revenue is recognized when we receive cash from the buyers.()[参考的参考的答案为为]:F30.Interest revenue should be measured based on the length of time. ()[参考的参考的答案为为]:T三.翻译题1.Sole Proprietorship Enterprises[参考的参考的答案为为]:独资企业2.Profit cost and capital cost principle[参考的参考的答案为为]:划分收益性支出与资本性支出3.Double entry system[参考的参考的答案为为]:复式记帐法4.Source documents[参考的参考的答案为为]:原始凭证5.Environmental accounting[参考的参考的答案为为]:环境会计6.Matching principle[参考的参考的答案为为]:配比原则7.Gross profit[参考的参考的答案为为]:毛利8.Perpetual inventory system[参考的参考的答案为为]:永序盘存制9.Intangible assets[参考的参考的答案为为]:无形资产10.fixed asset[参考的参考的答案为为]:固定资产11.Statement of cash flows[参考的参考的答案为为]:现金流量表12.Bank Reconciliation[参考的参考的答案为为]:银行余额调节表13.Low-valued and easily-damaged implements[参考的参考的答案为为]:低值易耗品14.Physical depreciation[参考的参考的答案为为]:有形损耗15.Short-term debt-paying ability[参考的参考的答案为为]:短期偿债能力16.Accelerated depreciation method[参考的参考的答案为为]:加速折旧法17.notes receivable[参考的参考的答案为为]:应收票据18.long-term solvency[参考的参考的答案为为]:长期偿债能力四.论述题1.完成下列等式:1. Accounting Equation:Assets =2. Perpetual inventory system:Ending Inv. =[参考的参考的答案为为]:1. Accounting Equation: Assets = Liabilities + Owner's Equity2. Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold。
学位英语(机考模拟题及参考答案)(第一部分)
会计专业学位外语部分机考模拟题及参考答案（第一部分）一、语音题1 A .South B loudly C bought D brown2 A exercise B exit C text D expensive3 A city B mind C commit D since4 A case B nose C list D sight5 A text B expensive C exercise D exit6 A how B operate C on D a7 A cold B old C whole D some8 A good B moon C look D book9 A grammar B large C gay D glory10 A sight B case C nose D list11 A daughter B enough C fight D neighbor12 A ground B about C out D would13 A low B now C grow D Snow14 a brown b south c loudly d bought15 a with b time c light d like16 a large b gay c glory d grammar17 a exercise b exit c text d expensive18 a noise b place c office d horse19 A match B fast C have D sad20 A whole B some C cold D old21 A fast B have C said D match22 A libraries B grapes C changes D tables23 A either B though C through D another24 .A mind B limit C since D city25 A have B sad C match D fast参考答案：CDBBB ADBBC BDBDA ADABB AACAD二、对错题1Those of us who smoke should have their our hung lungs x-rayed regularly2He found it impossible to finish the work with3The problem is how we can operate the new machine on in such a short time4In Newtonian mechanics it is not difficulty not difficult to niter down the basic equations that must be solved in order to5He got two pieces of information about the new product678Now what that the newspaper arrived we can see the scores of the tennis matches.9 He got two pieces of informations about the new product.A about b product c got d information10 in Newtonian mechanics it is not difficulty to write down the basic equations thant must be solved in order to describe the motion of an object.A basic b must be solved c in d not difficulty11 now more and more young people are learning for the little herob nowc and d are12 the problem is how we can operate the new machine on such a short time.A operate b on c a d how13 on the days liked to write poetry, or paint with water colors, or cook an unusual dish.A to write b unusual dish14 easier for me to go there on foot than driving a cara than c easier d there15 the instructor had gone over the problems many times before the students will take the final examinationa will takeb overc many timesd before16 we usually looks it up in dictionary when he comes across a new word..17 now that the newspaper ….arrived we can see the scores of the tennis matches 加hadA can seeB of theC thatD arrived18 you should be working instead of lie there in bed lie----lying19、Jim was upset last night because he had to do too many homeworks.A had to doB many homeworksC upsetD because20、He cannot remember the thing whose made me very sad.A sadB cannotC thingD Whose21 He found it impossible to finish the work with such a short time.A ItB to finishC withD a22 He speaks English more fluently than his bother is.A thanB isC speaksD more23.The speech____ ,a lively discussion started.A was deliveredB having been deliveredC being deliveredD be delivered24.This is the problem___ you should pay attention.A whichB to whichC on whichD at which参考答案：CCCBB CCADD ABDBA AB略BD C BBB三、词汇题1 Inquiries the condition of the patients may be made personally or by telephoneA affecting b following c revealing d concerning2 that may eventually reduce the amount of labor needed on construction sites by 90 percent.A so clever the construction robots b such clever construction robots are c so clever are the construction robots d such construction robots are clever3 the student’s today is to write a book reportA association b assignment c attendance d responsibility4 the speech ,a lively discussion started.A having been delivered b being delivered c be delivered d was delivered5 this is a argumentA convinced c inconvincible d convince6 the officials in the at London airport were very polite.A customs b custom d custom7 the escaped prisoner waited until of night before leaving his hiding place.A dark b deep c depth d dead8 voice so that everyone can hear very clearlyA aloud d aloudly9 what time do you usually in the morning?A get up b get on c get over d get through10 we were for half an hour in the traffic and so we arrived lateA put back b broke down c held up d kept off11 this is the problem you should pay attentionA on which b at which c which d to which12 mary was going to a wedding so she brushed wellA her hairs b the hair c the hairs d her hair13 you will need the things a pen, a notebook and a ruler.A after b following c under d below14 I know noting about it what I have read in the papersA expect b except c besides d beside15 not until you work is finisheda can’t you leaveb you can leavec can you leaved you can’t leave16 he is given answers that only his confusionA come up b add to c come with d add with17 The escaped prisoner waited until of night before leaving his hiding place.A depthB deadC darkD deepHe never to read the news but turned at once to the crossword on the last pageA painedB troubledC worriedD noticed18 Did he say anything about how the workA was to be doneB to doC was to doD to be done1920The speech a lively discussion startedA was deliveredB having been deliveredC being deliveredD be delivered21know that either you or your father a copyA hasB are to haveC have hadD have22It made us very angry like theftA to hear him talkB to hear him to talkC hear him to talkD hear him talk23I____ my paper because it is too easy for me have handed.A withB inC out ofD over24It is desirable that the airplane___ as light as possible.A isB wereC beD had been25The race was so close that everyone was___ at the finish.A thinking ofB holding his breatheC working outD winning over26The business has__ from having one office to having twelve.A expandedB exposedC increasedD comprised27She ____ a new idea for increasing sales.A came up withB cam up atC came byD came for28I’m learning French, but I still can’t speak it____.A properlyB normallyC usuallyD really29____is easily seen.A The advantage of the economic reformB The economics’ reform advantageC The reform of the economic advantageD The economic reform’s advantage30The girl has made up her mind to go abroad with her boyfriend despite her parents’ ___ .A agreementB allowingC lettingD objection31As he was ill, he had to __ the party.A missB avoidC regretD lack32Shall we request the chairman__ our suggestion again?A to considerB consideringC considerD considered33 The road is kept open___ the year.A throughoutB thoughC throughoutD through34 His plan__ by those who heard it.A was laughedB were laughingC was laughing atD was laughed at35 My father never gave me .A. many adviceB. much adviceC. many advicesD. a lot of advices36 I be very nice if he could come for our party.A. willB. wouldC. shallD. was going towell.A. her hairB. her hairsC. the hairD. the hairs38 Shall we request the chairman our suggestion again?A. to considerB. consideringC. considerD. considered39 The company offered him high pay as an to accept the job.A. inducementB.C. invitationD. apple40 Unless he is intense love, he hardly even into someone else’s eyes for very long.A. confessingB. refusingC. grantingD. covering41 I ram Alice. Who was on her way to see how I was getting along.A. upB. out ofC. overD. into42 After the they drove to the Guest house at speed.A. topB. headC. wholeD. every43 They have never heard any .A. a customer complaint.B. the customer’s complaintsC. customer’s complaintD. the customers’ complaints44 She has nothing to do with the murder case. She is not it.A. concerned withB. related inC. involved inD. concerned in45 Could I borrow that book when you finished it?A. to readB. not to read46 I’I can stay only a few minutes.A. whichB. however D. though47 He lived to be twenty-eight, the man in BulgariaA. healthiestB. healthfulC. healthD. healthily48 Did he say anything about how the workA. to doB. was to do49 I felt that I was not yet to travel.A. strongly enoughB. enough stronglyC. strong enoughD. enough strong50 When her name was mentioned. I sam Mary from her seat.A. raiseB. raisingC. in riseD. rising51 He is given answers that only his confusion.A. add toB. come withC. add withD. come up52I could not persuade him to accept it make him see the importance of it.A. it only I could notB. or I could notC. no more than I couldD. nor could I53 The girl has made up her mind to do a broad with her boyfriend despite her parents’.A. agreementB. allowingC. lettingD. objection54 The road is kept open the year.A. throughoutB. thoughC. throughoutD. through55 Not until your work is finished .A. you can leaveB. can you leaveC. you can’t leaveD. can’t you leave56The of air travel during this century has made the world seem smaller.A. vacationB. connectionC. innovationD. liberation57 We forgave his bad temper because we know that his son’s illness had put him under great____A. emotionB. excitementC. crisisD. stress58 He smiled and told me I would receive anA. moreB. exactlyC. additionA. awayB. voyageC. boat tripD. excursion60 The escaped prisoner waited until of night before leaving his hiding place.A. darkB. deepC. depthD. dead61 many of the customers work during the day . Billy has to collect the money from them at night.A. SinceB. AlthoughC. There forD. From62 According to the author, the future doesn’t need .A. CreativityB. imaginationC. creatorsD. followers63 The you are ,the happier they will be.A more kinderB more kindC kinderD kind64 Inquiries the condition of the patients may be mead personally or be telephone.A revealingB concerningC affectingD following65 The sign ___ that cars cannot enter .A movesB meansC soundsD appears66 The company offered him high pay as an _____to accept the jop.A invitationB appleC inducementD aim67 ____That may eventually reduce the amount of labor needed on construction sites by 90 percent.A such cleven construction robots areB so clever are the construction robotsC such construction robots are cleverD so clever the construction robots68 Caught a ______of the taxi before it disappeared around the corner of the street .A visionB glimpseC lookD scene69 Mr wang is an engineer _____profession .A byB withC atD on70 He is given answers that only _____his confusionA add toB come withC add withD come up71 It’s a pity ______you missed such an interesting program.A whenB whatC thatD which72 mary was going to a wedding so she brushed ______wellA her hairsB the hairC the hairsD her hair73 The _____you are , the happier they will beA more kinderB more kindC kinderD kind74 _________many of the customers work during the day ,Billy has to collect the mony from them at night .A FromB sinceC Although75 send us message if you ______any difficulty .A have hadB haveC hadD will have76 The observer,s statement about the accident was very __________,we know almost every thing about it nowA especialB exceptionalC specialD specific77 What time do you usually _____in the morning?A get upB get onC get overD get through78 He said he ___________return from Germany the next day .A Would go toB is toC Was toD is going to79 I know nothing about it ________what I have read in the papersA expectB besidesC exceptD beside80 I tried very hard to persuade him to join our group but I met with a flat __________A refusalB declineC disapprovalD rejection81 disturbing her ,the news had a strangely calming effect.A insteadB in stead ofC in the steadD instead of82 He lived to be ninety-eight ,the ________man in Bulgaria.A healthB healthilyC healthiestD healthful83 the noise of the traffic __________paul from his work.A annoyedB upsetC preventedD distracted84 She did not feel ______going out .as she had a slight headacheA afterB forC aboutD like85 Mr john kept thinking hard ,but failed to _________a workable plan.A come up toB come up forC come up withD come up against86 It ________be very nice if he could come for our partyA willB wouldC shallD was going to87 It was not very _________of you to sell the house ,The price is increasing everyday .A kindB clearC friendlyD wise88 I,d rather read than watch television ,the programs seem __________all the time .A getting worseB to get worseC to be getting worseD to have got worse89 The government will have to work hard _________the confidence of the people after the temble event .A to come up withB to come atC to win backD to win through90 Many words in the English language are French inA originB vocabularyC contextD source91.I know that either you or your father ___a copy.A are to haveB have hadC haveD has92.As he was ill ,he had to___ the party.A missB avoidC regretD lack参考答案DCBBB CCCAC DDBCC BADAC AAABC BAAAA DAACD BBAAA ADACC DBACC DADDC BCDDA CA略CB BCBBA ACDCB BDADA DCCDC BDCCA DA四、阅读理解While plant and animal species are disappearing at a rapidly increasing rate throughout the world, scientists note some success stories. Fox example, the number of elephants killed illegally in Africa has fallen sharply.89 Thousand were killed in 1983.46 thousand were killed one year later.This happened because African countries agreed to establish export limits on ivory from elephants. Ivory is the hard white. Material that forms an elephant’s two long teeth, or tusks Countries that import ivory are refusing to accept ivory shipments that do not have legal export documents.The Convention on Intentioned Trade in Endangered Species in a treaty signed by 91 nations led to the program for saving endangered elephants. In Africa, successful efforts also have been made in protecting Africa’s endangered mountain gorillas. Almost 400 of the gorillas survive in a volcano area on the border of Rwanda, Uganda and Zaire. The mountain gorillas have remained about the same for 15 years. This happened partly. Because Rwanda developed an important business that depends on protecting the gorillas. Visitors. There can pay to get close to watch the gorillas in the animals traditional home area.Another successful programs to take endangered animals olla of their natural homes. The animals are put into zoos or Dither protected areas where they can reproduce in safety The goal of many of these programs is to produce enough animals to putback into the wild.1 what is the best title for this passage? Successful Programs of Saving the Wild2 The number of elephants killed illegally in Africa has decreased greatly intact3 In Africa, the number of elephants killed illegally in 1983 and 1984 was 89 thousand 46 thousand4 The number of mountain gorillas has remained about the same for marry years partly because of an important business depends on protecting the gorillas5 The phrase “the wild” in paragraph 5 refers to outdoorsCharlie chaplin has broken all records in making people laugh no one has so set a whole world laughing as the little man with the walking stick and the overlarge shoes.Much has been written about chapl in’s art and his career, and opinions have ranged widely. But perhaps those who called him “the most general human being of our time” came closest to the truth. Those who have called him a genius stress the timeless and common qualities in his work, it is an art filled with sad elements and deep human feeling, with which an audience cannot help but become involved. It is for these reasons, I believe, that th figure of Charlie has attracted generation after generation.All the writers who give accounts of ch aplin’s life agree that charlie’s unhappy early years in the area in London where houses were dirty and worn had a great influence on his development and on the type of films he made, chaplin himself emphasizes it in his memoirs(回忆录), the more one reads about his earliest period, the more on tends to agree indeed, his suffering youth had a lasting influence on him.Chaplin was never afraid to deal with subjects causing much disagreement in his films, he gave a humorous performance on war only a few weeks before the American soldiers came home from world war I in 1918, this was regarded as madness, but the performance was well received. So perfectly did it hit the mail on the head that even the returning soldiers found it impossible to hate it and deeply appreciated this short and humorous performance on what for them had been unpleasant reality. Chaplin gave numerous performances attacking capital governments, satirizing(讽刺) the cruelty of the machine age and even making fun of Hitler.Years after his death, the funny films of motion picture actor and director Charlie chaplin continue to be popular. He is particularly well known for his success as a creator of humorous presentations that make fun of people, the establishment, or networks.1 all of the following about Charlie chaplin are true excepta he was born in the USAb he was a great film actorc he had an unhappy early life d he made fun of Hitler in his films2 according to the author, Charlie chaplin has been popular with generation after generation becausea he set the whole world laughingb his performances get people involvedc his works appeal to people in different periodsd both B and C3 according to Charlie chaplin’s life history writers, had a strong influence on the type of films he made.a the society in which he livedb the audience who praised and admired himc those who called him a genius d his unhappy early years in the poor area in London4 according to the passage, which of the following true?a there are timeless qualities in chaplins work because he didn’t involve himself in political affairs.B chaplin became popular years after his death.C chaplin’s performance is funny without any sad elementsD chaplin’s films are the combinations of funny and sad elements5 this passage wasa written by Charlie chaplinb written about Charlie chaplinC advertising one of Charli e chaplin’s filmsD written for students to learn film-making参考答案：ABDDB“the more you learn, the more you earn,”said the pop singer Cyndi lauper as she accepted her high school diploma at the age of 35. in the USA today, about 75% of jobs require some education or technical training beyond high school. The lowest wage earners in the USA are those without high school degrees, college graduates out-earn those without a college education, people with master’s degrees out-earn those with only bachelor’s, and the highest incomes of all are earned by people with advanced academic degrees. These facts explain why mo st of young Americans go to college. But more diplomas don’t always mean more money. Many skilled blue-collar workers, salespeople, and business executives out-earn college professors and scientist. And great athletes and actors out- earn everyone else!But college education is not only preparation for a career, it is also (or should be) preparation for life. In addition to courses in their major field of study, most students have time to take elective course. They may take classes that help them understand more about human nature, government, the arts, or sciences.Today, more than half of American high school graduates go to college. But recently high school graduates no longer dominate the college campuses. Today, it is quite common for adults of all ages to come back to college for personal growth. Now about half of all the American college students are older than 25, and 20% of them are over 35.For Americans, to receive college education is very important. This is proved by the rising number of Americans who have at least a bachelor’s degree. About 20% of Americans are college graduates, however, among younger adults and working people, the percentage is at least 25%, much higher than in most other major nations, in the USA, college education is not regarded as privilege for the wealthy or the academically talented. In fact everyone who wants to go to college can do so.1many young Americans want to go to college becauseA their parents have a lot of money and can afford all their expensesB they can get higher income with higher degreesC college life is more interesting and attractive than high school lifeD they think it as a waste of their talents if they don’t receive college education2 it could be concluded from the second paragraph thatA college graduates earn more money than those people without college degreesB going to college is the dream of all the American peopleC college education can make a student understand a lot about the world around himD students will become more self-confident if they go to college3 when the students study in college, they canA take some courses that they are majoring inB take some elective coursesC take some courses that they are interested inD do all of the above4 in America, the percentage of college graduates among working people isA the same as in most other major nationsB much higher than in most other major nationsC much lower than in most other major nationsD not mentioned in the passage5 which of the following can most probably be inferred from the passage?A in the past, high school graduates account for the majority of college studentsB all of the Americans have realized the importance of receiving a college educationC today, most of Americans have at least a bachelor’s degree.D if you have more diplomas, you will surely earn more money than other people.参考答案：BCDBBIf you want to keep young, sit down and have a good think, this is the research finding of a team of Japanese doctors, who say that most of our brains are not getting enough exercise, and as a result, we are getting old soon.Professor taiju matsuzawa at Tokyo national university wanted to find out why quite he althy fanners in northern Japan appeared to be losing their ability to think and reason at rather early age, and how the speed of getting old could be slowed down. With a team of researchers, he set about measuring brain volumes of a thousand people of different ages and different jobsComputer technology enabled the researchers to get most exact measurements of the volume of the front and side parts of the brain, which have something to do with intellect and feelings, and decide the human character. As we all know, the back part of the brain, which controls tasks like eating and breathing, does not contract with age.Contraction of front and side parts as cells die off was seen in some subjects in their thirties, but it was still not evident in some sixty-and seventy-year -olds.Matsuzawa concluded from his tests that there is a simple way to prevent the contraction- using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns.”those with least possibility.” Said matsuzawa, “are lawyers, followed by university professors and doctors. White collar workers doing the same work day after day in government offices are, however, as likely to have contracting brains as the farm workers, bus drivers and shop assistants”1 the team of doctors wanted to find outA the size of some people’s brainB why some people age sooner than othersC what kind of people are very cleverD how to make people live longer2 the front and side parts of the brain relate to all of the following aspects EXCEPTa mental abilityb emotionc characterd eating and breathing3 the word “subjects”(in paragraph 4) most probably refers toA persons or things that are being discussed or consideredB persons chosen to be studied in an experimentC branches of knowledge studied in a schoolD words in a sentence about which something is stated4 according to the research findings, which kind of people seems to age most quickly?A doctors b lawyers c teachers d farm workers5 which of the following sentences is NOT mentioned in the passage?A professor matsuzawa suggested that people should use their brains more often because thinking can stop the brain from contractionB the research findings are based on the study of the brain sizes of different peopleC the team of doctors made these tests in order to show how the brain worksD the professor’s tests prove that old people’s brains have contracted more quickly than other young people参考答案：BDBDC。
中级会计英语考试模拟题
中级会计英语考试模拟题一、单选题（共 20 题，每题 2 分）1、 The accounting principle that requires revenue to be recognized when earned and expenses to be recognized when incurred is known as the （）A Matching principleB Revenue recognition principleC Historical cost principleD Conservatism principle2、 Which of the following is not a current liability? （）A Accounts payableB Notes payable due in six monthsC Bonds payable due in ten yearsD Accrued wages3、 The inventory method that assumes that the first goods purchased are the first goods sold is （）A FIFO （FirstIn, FirstOut)B LIFO （LastIn, FirstOut)C Weighted average costD Specific identification4、 A company purchased equipment for ＄50,000, with a useful life of5 years and no salvage value Using the straightline depreciation method, the annual depreciation expense is （）A ＄10,000B ＄25,000C ＄5,000D ＄20,0005、 Which financial statement reports the financial position of a company at a specific point in time? （）A Income statementB Balance sheetC Cash flow statementD Statement of retained earnings6、 When a company records a bad debt expense, it is using the （）A Direct writeoff methodB Allowance methodC Aging of receivables methodD Percentage of sales method7、 The cost of goods sold is calculated as （）A Beginning inventory ＋ Purchases Ending inventoryB Beginning inventory Purchases ＋ Ending inventoryC Beginning inventory ＋ Purchases ＋ Ending inventoryD Beginning inventory Purchases Ending inventory8、 A company has net income of ＄50,000 and a dividend payout ratio of 40% The amount of dividends paid is （）A ＄20,000B ＄30,000C ＄10,000D ＄40,0009、 Which of the following is not a component of the accounting equation? （）A AssetsB LiabilitiesC EquityD Revenue10、 The journal entry to record the payment of an accounts payable would include a （）A Debit to accounts payable and a credit to cashB Debit to cash and a credit to accounts payableC Debit to accounts receivable and a credit to cashD Debit to cash and a credit to accounts receivable11、 The process of transferring the debit and credit amounts from the journal to the ledger accounts is called （）A PostingB JournalizingC BalancingD Adjusting12、 Which of the following accounts has a normal credit balance? （）A CashB Accounts receivableC Accounts payableD Prepaid expenses13、 A company issues common stock for ＄100,000、 The journal entry would include a （）A Debit to cash and a credit to common stockB Debit to common stock and a credit to cashC Debit to retained earnings and a credit to common stockD Debit to common stock and a credit to retained earnings14、 The financial statement that shows the cash inflows and outflows of a company during a period of time is the （）A Income statementB Balance sheetC Cash flow statementD Statement of stockholders' equity15、 Which of the following is an example of a contra account? （）A Accumulated depreciationB LandC Accounts receivableD Inventory16、 The return on equity ratio is calculated as （）A Net income ／ Total assetsB Net income ／ Shareholders' equityC Total assets ／ Net incomeD Shareholders' equity ／ Net income17、 If a company has a current ratio of 2:1, it indicates that （）A The company has twice as many current assets as current liabilitiesB The company has twice as many current liabilities as current assetsC The company's current assets and current liabilities are equalD The company has more current liabilities than current assets18、 The accounting term for the cost of borrowing money is （）A Interest expenseB PrincipalC DiscountD Premium19、 A company purchased inventory for ＄10,000 on credit The journal entry would include a （）A Debit to inventory and a credit to accounts payableB Debit to accounts payable and a credit to inventoryC Debit to accounts receivable and a credit to inventoryD Debit to inventory and a credit to accounts receivable20、 Which of the following is not a fixed asset? （）A LandB InventoryC BuildingsD Equipment二、多选题（共 10 题，每题 3 分）1、 The elements of financial statements include （）A AssetsB LiabilitiesC EquityD RevenueE Expenses2、 The inventory valuation methods include （）A FIFOB LIFOC Weighted average costD Specific identification3、 The factors that affect the depreciation expense include （）A Cost of the assetB Estimated useful lifeC Estimated salvage valueD Method of depreciation4、 The current assets include （）A CashB Accounts receivableC InventoryD Prepaid expenses5、 The financial ratios commonly used to evaluate a company's performance include （）A Current ratioB Debt ratioC Return on equityD Gross profit margin6、 The adjusting entries may include （）A Accrued revenuesB Accrued expensesC Deferred revenuesD Deferred expenses7、 The accounts that are closed at the end of the accounting period include （）A Revenue accountsB Expense accountsC Dividend accountsD Asset accounts8、 The components of the cash flow statement include （）A Operating activitiesB Investing activitiesC Financing activitiesD Noncash activities9、 The methods of accounting for bad debts include （）A Direct writeoff methodB Allowance methodC Aging of receivables methodD Percentage of sales method10、 The characteristics of a liability include （）A It is a present obligationB It arises from past eventsC It results in an outflow of resourcesD It is expected to be settled in the future三、判断题（共 10 题，每题 2 分）1、 The doubleentry accounting system requires that each transaction affect at least two accounts （）2、 The accrual basis of accounting recognizes revenues when cash is received and expenses when cash is paid （）3、 The balance sheet equation is Assets ＝ Liabilities ＋ Equity （）4、 Depreciation is a process of allocating the cost of a tangible asset over its useful life （）5、 Goodwill is an intangible asset that is amortized over its useful life （）6、 The income statement shows the financial performance of a company over a period of time （）7、 The statement of cash flows is not an essential financial statement for a company （）8、 A company can change its accounting methods at any time without any restrictions （）9、 The ending inventory affects the cost of goods sold and net income （）10、 The current ratio is calculated as current assets divided by current liabilities （）四、计算题（共 2 题，每题 15 分）1、 A company has the following information at the end of the year:Cash ＄50,000Accounts receivable ＄100,000Inventory ＄150,000Prepaid expenses ＄20,000Accounts payable ＄80,000Notes payable due in six months ＄50,000Calculate the current ratioSolution:Current assets ＝ Cash ＋ Accounts receivable ＋ Inventory ＋ Prepaid expenses＝＄50,000 ＋＄100,000 ＋＄150,000 ＋＄20,000＝＄320,000Current liabilities ＝ Accounts payable ＋ Notes payable due in six months＝＄80,000 ＋＄50,000＝＄130,000Current ratio ＝ Current assets ／ Current liabilities＝＄320,000 ／＄130,000＝ 2462、 A company purchased equipment for ＄200,000 with a useful life of 5 years and a salvage value of ＄20,000、 Calculate the annual depreciation expense using the straightline methodSolution:Depreciable cost ＝ Cost Salvage value＝＄200,000 ＄20,000＝＄180,000Annual depreciation expense ＝ Depreciable cost ／ Useful life＝＄180,000 ／ 5＝＄36,000五、简答题（共 2 题，每题 10 分）1、 Explain the difference between the cash basis and accrual basis of accountingThe cash basis of accounting recognizes revenues when cash is received and expenses when cash is paid This method is simple but may not provide an accurate picture of a company's financial performance over a period of timeThe accrual basis of accounting, on the other hand, recognizes revenues when they are earned and expenses when they are incurred, regardless of when the cash is exchanged This method better matches revenues and expenses to the period in which they occur, providing a more accurate representation of a company's financial performance and financial position2、 Explain the purpose of the statement of cash flowsThe statement of cash flows is an important financial statement that provides information about the cash inflows and outflows of a company during a specific period of time It helps users of financial statements to assess the company's ability to generate cash, its cash needs, and its cash management strategies The statement of cash flows is divided into three main sections: operating activities, investing activities, and financing activities Operating activities include cash flows related to the company's core business operations, such as sales and purchases Investing activities involve cash flows from the acquisition and disposal of longterm assets Financing activities include cash flows related to obtaining and repaying capital, such as issuing stocks and bonds or paying dividends By analyzing the statement of cash flows, investors, creditors, and management can make more informed decisions about the company's financial health and future prospects。
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《会计专业英语》模拟题（补）1．Complete the translation between Chinese and English:（1）salvage value（2）depreciation（3）ratio analysis（4）所有者权益（5）fiscal year（6）uncollectible accounts（7）double entry system（8）petty cash（9）流动资产（10）gross profit（11）first in first out（12）资产负债表（13）common-size analysis（14）corporations（15）经济业务（16）short-term debt-paying ability2．Label the following accounts as asset (A), liability (L), owner’s equity (OE), revenues (R) or expense (E)（1）Office Supplies（2）Professional Fees（3）Prepaid Insurance（4）Salary expense（5）Accounts Payable（6）Service Income（7）R. L. Osborn, Capital（8）Rent Expense（9）Accounts Receivable（10）Notes payable3. Answer the question related to the topic of the conversationW h y I s n’t T h e A c c o u n t i n g A M i r r o r o f W h a t H a p p e n e d?J o h n:L e a n n e,c a n y o u e x p l a i n w h a t’s g o i n g o n h e r e w i t h t h e s e m o n t h l y s t a t e m e n t s?L e a n n e:S u r e,J o h n.H o w c a n I h e l p y o u?J o h n:I d o n’t u n d e r s t a n d t h i s l a s t–i n,f i r s t–o u t i n v e n t o r y p r o c e d u r e.I t j u s t d o e s n’t m a k e s e n s e.L e a n n e:W e l l,w h a t i t m e a n s i s t h a t w e a s s u m e t h a t t h e l a s t g o o d s w e r e c e i v e a r e t h e f i r s t o n e s s o l d.S o t h e i n v e n t o r y i s m a d e u p o f t h e i t e m s w e p u r c h a s e d f i r s t.John: Yes, but that’s my problem. It doesn’t work that way! We always distribute the oldest produce first. Some o f that produce is perishable! We can’t keep any of it very long orit’ll spoil.L e a n n e:J o h n,y o u d o n’t u n d e r s t a n d.W e o n l y a s s u m e t h a t t h e p r o d u c t s w e d i s t r i b u t e a r e t h e l a s t o n e s r e c e i v e d.W e d o n’t a c t u a l l y h a v e t o d i s t r i b u t e t h e g o o d s i n t h i s w a y.J o h n:I a l w a y s t h o u g h t t h a t a c c o u n t i n g w a s s u p p o s e d t o s h o w w h a t r e a l l y h a p p e n e d.I t a l l s o u n d s l i k e“m a k e b e l i e v e”t o m e!W h y n o t r e p o r t w h a t r e a l l y h a p p e n s?Q u e s t i o n:H o w w o u l d y o u r e s p o n d t o J o h n i f y o u w e r e L e a n n e?4. Casey Electronics’ ending inventory co nsists of 182 Model M43 CD players acquired through various purchases, as follows:Specific Purchase Number of Units Cost per Unit Total CostB e g i n n i n g i n v e n t o r y34$270$9180First purchase 60 282 16,920Second purchase 256 298 76,288Third purchase 164 312 51,168Total units available 514 $153,556Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?5. You are given the following balance sheet and income statement for 2002 and 2003:Table A Balance Sheet for 2002 and 2003(all values in thousands of dollars)2002 2003 _______________________________________________________________ AssetsCash 200 300Marketable securities 300 200Receivables. 800 1,000Inventory 1,200 1,000Fixed assets 3,300 3,700Total assets. 5,800 6,200 Liabilities and common equityAccounts payable 300 200Notes payable 200 300Other current liabilities 1,000 800Long-term debt 1,000 1,200Common equity . 3,300 3,700Total liabilities and common equity 5,800 6,200Table B Income Statement for 2003__________________________________________________Sales $1,000,000Operating and other costs - 700,000EBIT . 300,000Interest . - 100,000Profits before taxes 200,000Tax at 40% rate - 80,000Profits after taxes 120,000____________________________________________________Calculate the following ratios for 2002:(1)the current ratio(2)the debt to equity ratio(3)the quick ratio6．Translate the followings into ChineseThere are several specialized fields of accounting in practice. The two most common are financial accounting and management accounting. Other fields include cost accounting, environmental accounting, tax accounting, international accounting, not-for-profit accounting, and social accounting.7．Choose the best answer from A, B, C, D to complete the sentence or to answer the question:（1）Which of these is (are) an example of an asset account? ____.A. Service RevenueB. WithdrawalsC. SuppliesD. All of the above（2）Which of the following is not affected by the inventory valuation method used by a business? _____.A. Amounts owed for income taxesB. Cost of merchandise soldC. Amounts paid to acquire merchandiseD. Net income of the business（3）Aftin Co. performs services on account, when Aftin collects the account receivable____.A. assets increaseB. assets do not changeC. owner’s equity decreasesD. liabilities decrease8．Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.Under the periodic inventory system, If Casey Electronics chooses FIFO method, how should it calculate the cost of the 182 CD players on hand?9．On July 1, Cruz opened Cruz Auto Detail company .During July, the following transactions were completed:（1）Cruz invests $70,000 cash in her new business.（2）Buys equipment costing $43,000, paying cash.（3）Buys equipment costing $7,000 on credit from Williams Auto Supply.（4）Pays $2,000 to Williams Auto Supply, to be applied against the firm's liability of $7,000. （5）Buys buffer pads, cleaners, and waxes on account from Rossi and Company, $800.（6）Cash revenue received, $3,520.（7）Pays rent for the month, $900.（8）Pays for a one-year vehicle insurance policy, $360.（9）Receives bill for newspaper advertising from Valley News, $400.（10）Cruz Auto Detail signed a contract with Costello Taxi to perform detailing work and then bills Costello Taxi $1,050 for services performed.（11）Pays $2,000 to Williams Auto Supply as part payment on account.（12）Receives and pays bill for utilities from Midwest Power, Inc., $160.（13）Pays Valley News for advertising, $400 in full. (This bill has been previously recorded.) （14）Pays wages of part-time employees, $1,400.（15）Buys additional equipment costing $1,500 from Williams Auto Supply, paying $600 down with the remaining $900 on account.（16）Receives $850 from Costello Taxi to apply on account previously billed.（17）Cash revenue received, $2,700.（18）Cruz withdraws cash for personal use, $3,000.Instructions（1）Record the transactions with “Dr.”and “Cr.”.（2）At the end of June Company needs make adjustment as follows:a. To record the cost of supplies used during July, $540.b. To record the insurance expired during July, $30.c. To record the depreciation for the month of July, $520.d. To record accrued waged owed at the end of July, $290.Prepare Adjusted Trail Balance on July 31.Cruz Auto DetailAdjusted Trail Balance10. On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountant listed the following chart of accounts:Cash Supplies Prepaid Insurance EquipmentFurniture and Fixtures Accounts PayableN. B. Edgar, Capital N. B. Edgar, DrawingLaundry Revenue Wages ExpenseRent Expense Utilities Expense Miscellaneous ExpenseDuring July, the following transactions were completed:a.Edgar deposited $20,000 in a bank account in the name of the business.b.Bought tables and chairs for cash, $450c.Paid the rent for the current month, $705d.Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 in cash andplacing the balance on account.e.Bought laundry supplies on account from Borkal Distributors, $410.f.Sold services for cash, $862.g.Bought insurance for one year, $468.h.Paid on account to Eldon Equipment, a creditor, $550.i.Received and paid the electric bill, $118.j.Paid on account to Borkal Distributors, a creditor, $145.k.Sold services to customers for cash for the second half of the month, $881.l.Received and paid the bill for the business license, $45.m.Paid wages to an employee, $1,146.n.Edgar withdrew cash for personal use, $875.InstructionsRecord the transactions in the T accounts.Prepare an income statement as for July 31.1．Complete the translation between Chinese and English:（1）残值（2）折旧（3）比率分析法（4）owner’s equity（5）会计年度（6）坏账（7）复式记账（8）备用金（9）current assets（10）毛利（11）先进先出法（12）balance sheet（13）结构分析法（14）集团公司（15）transaction（16）短期偿债能力2．Label the following accounts as asset (A), liabili ty (L), owner’s equity (OE), revenues (R)3. Answer the question related to the topic of the conversationAnswer in English the question related to the topic of the conversationIn inventory accounting, we need compute the amounts of cost for good sold and ending inventory. However, the inventory of some firms is sufficiently similar that the firm can’t feasibly use specific identification costs. So it must make some assumption to compute the cost of units sold and units remained in inventory, which is called cost flow assumptions, and one of them is LIFO. LIFO usually doesn’t reflect physical floes, but firms use it since in a period of rising acquisition costs. LIFO’s higher (than FIFO) cost-of-goods-sold figure reduces reported income and income taxes.4. Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:34 Units(beginning inventory) @ $270 each = $9180. 60 Units(first purchase) @$282 each = 16920. 88 Units(second purchase) @$298 each = 26224182 Units $523245. You are given the following balance sheet and income statement for 2002 and 2003(1) current ratio = current assets / current liabilities= 2,500 / 1,500 = 1.67(2) debt to equity ratio = total liabilities / total stockholders equity= 2,500/3,300 = 75.76%(3) quick ratio = (current assets – inventories) / current liabilities= 1,300 / 1,500 = 0.866. Translate the followings into Chinese在实务中，会计有不同的分类。