会计学专业_会计英语试题[1]
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一、words and phrases
1.残值 scrip value
2.分期付款 installment
3.concern 企业
4.reversing entry 转回分录
5.找零 change
6.报销 turn over
7.past due 过期
8.inflation 通货膨胀
9.on account 赊账
10.miscellaneous expense 其他费用
11.charge 收费
12.汇票 draft
13.权益 equity
14.accrual basis 应计制15.retained earnings 留存收益
16.trad-in 易新，以旧换新
17.in transit 在途
18.collection 托收款项
19.资产 asset
20.proceeds 现值
21.报销 turn over
22.dishonor 拒付
23.utility expenses 水电费
24.outlay 花费
25.IOU 欠条
26.Going-concern concept 持续经营
27.运费 freight
二、Multiple-choice question
1.Which of the following does not describe accounting? ( C )
A. Language of business
B. Useful ofr decision making
C. Is an end rathe than a means to an end.
https://www.360docs.net/doc/511029672.html,ed by business, government, nonprofit organizations, and individuals.
2.An objective of financial reporting is to ( B )
A. Assess the adequacy of internal control.
B.Provide information useful for investor decisions.
C.Evaluate management results compared with standards.
D.Provide information on compliance with established procedures.
3.Which of the following statements is(are) correct?( B )
A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.
B.A company may use different depreciation methods in its financial statements and its income tax return.
C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.
D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method.
4. Which of the following is(are) correct about a company’s balance sheet? ( B )
A.It displays sources and uses of cash for the period.
B.It is an expansion of the basic accounting equation
C.It is not sometimes referred to as a statement of financial position.
D.It is unnecessary if both an income statement and statement of cash flows are availabe.
5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )
https://www.360docs.net/doc/511029672.html,rmation used to determine which products to poduce
https://www.360docs.net/doc/511029672.html,rmation about economic resources, claims to those resources, and changes in both resources and claims.
https://www.360docs.net/doc/511029672.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.
https://www.360docs.net/doc/511029672.html,rmation that is useful in making ivestment and credit decisions.
6.Each of the following measures strengthens internal control over cash receipts except. ( C )
A.The use of a petty cash fund.
B.Preparation of a daily listing of all checks received through the mail.
C.The use of cash registers.
D.The deposit of cash receipts in the bank on a daily basis.
7.The primary purpose for using an inventory flow assumption is to. ( A )
A.Offset against revenue an appropriate cost of goods sold.
B.Parallel the physical flow of units of merchandise.
C.Minimize income taxes.
D.Maximize the reported amount of net income.
8.In general terms, financial assets appear in the balance sheet at. ( B )
A.Current value
B.Face value
C.Cost
D.Estimated future sales value.
9.If the going-concem assumption is no longer valid for a company except. ( C )
https://www.360docs.net/doc/511029672.html,nd held as an ivestment would be valued at its liquidation value.
B.All prepaid assets would be completely written off immediately.
C.Total contributed capital and retained earnings would remain unchanged.
D.The allowance for uncollectible accounts would be eliminated.
10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses?( C )
A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.
B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits.
C.The effects of revenue and expenses on owners’ equity.
D.The realization principle and the matching principle.
11.Which of the following statements is(are) correct?( B )
A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.
B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.
C.A company may use same depreciation methods in its finacial statements and its income tax return.
D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.
12.A set of financial statements ( B ) except.
A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.
B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization.
C.Includes notes disclosing information necessary for the proper interpretation of the statements.
D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.
13.The primary purpose for using an inventory flow assumption is to. ( B )
A.Parallel the physical flow of units of merchandise.
B.Offset against revenue an appropriate cost of goods sold
C.Minimize income taxes.
D.Maximize the reported amount of net income.
14.Indicate all correct answers. In the accounting cycle. ( D )
A.Transactions are posted before they are journalized.
B.A trial balance is prepared after journal entries haven’t been posted.
C.The Retained Earnings account is not shown as an up-to-date figure in the trial balance.
D.Joumal entries are posted to appropriate ledger accounts.
15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )
A.Extemal users have the ability to prescribe information they want.
https://www.360docs.net/doc/511029672.html,rmation is always based on exact measures.
C.Financial reporting is usually based on industries or the economy as a whole.
D.Financial accounting does not directly measure the value of a business enterprise.
16.Indicate all correct answers. Dividends except ( A )
A.Decrease owners’ equity.
B.Decrease net income
C.Are recorded by debiting the Cash account
D.Are a business expense
17.Which of the following practices contributes to efficient cash management? ( C )
A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.
B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.
C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to
a year in advance. D.Pay each bill as soon as the invoice arrives.
18.Which of the following would you expect to find in a correctly prepared income statement? ( A )
A.Revenues earned during the period.
B.Cash balance at the end of the period.
C.Contributions by the owner during the period.
D.Expenses incurred during the next period to earn revenues.
19.Which of the following are important factors in ensuring the integrity of accounting information? ( D )
A.Institutional factors, such as standards for preparing information.
B.Professional organizations, such as the American Institute of CPAs.
https://www.360docs.net/doc/511029672.html,petence’judgment’and ethical behavior of individual accountants’
D.All of the above.
三、Practices1
1.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C )
A.$210,000
B.$250,000
C.$225.000
D.$200,000
2. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )
A.$220,000
B.$250,000
C.$224.000
D.$200,000
3. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receiving in exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A )
A.$9,000
B.$18,000
C.$27.000
D.$36,000
Question: What is the reconciled balance? ( B )
A.$4,187
B.$4,085
C.$4,090
D.$4,000
Required: Choose the reconciled balance. ( D )
A.$3,220
B.$3,250
C.$3,200
D.$3,225
Required:Calculate the cost of goods available for sale(C)
A.$475,000
B.$474,000
C.$470,000
D.$473,000
Required: Calculate the cost of goods sold ( D )
A.$225,000
B.$254,000
C.$250,000
D.$253,000
8.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A )
A.Dr. Bad Debt Accts. $1,500
B.Dr. Bad Debt Accts. $500
Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500
C. Dr. Bad Debt Accts. $1,000
D. Dr. Bad Debt Accts. $1,500
Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,500
9.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure for retained earnings.)(4%)
REQUIRED:Find Retained earnings at August 1 2005(D)
A.$420,000
B.$44,000
C.$40,000
D.$48,000
Practices2
Sue began a public accounting practice and completed these transactions during first month of the current year.
Required: Choose the entries to record the following transactons.
1.Invested $50,000 cash in a public accounting practice begun this day. ( A )
A.Dr. Cash $50,000
B.Dr. Capital Stock $50,000
Cr. Capital Stock $50,000 Cr. Cash $50,000
2.Paid cash for three monts’ office rent in advance $900( B )
A.Dr. Rent Exp. $900
B.Dr. Prepaid Rent $900
Cr. Cash $900 Cr. Cash $900
3.Paid the premium on two insurance policies, $300. ( )
A.Dr. Prepaid Insurance $300
B.Dr. Insurance Exp $300
Cr. Cash $300 Cr. Cash $300
https://www.360docs.net/doc/511029672.html,pleted accounting work for Sun Bank on credit $1000. ( A )
A.Dr. Accts Rec $1000
B.Dr. Cash $1000
Cr.Accounting Revenue $1000 Cr.Accounting Revenue $1000
5.Paid the monthly utility bills of the accounting office $300 ( A )
A.Dr Utility Exp $300
B.Dr office Exp $300
Cr. Cash $300 Cr. Cash $300
Linda began a public accounting practice and completed these transactons during first month of the current year.
Required: Choose the entries to record the following transactons.
6.Invested $20,000 cash in a public accounting practice begun this day. ( A )
A.Dr Cash $20,00
B.Dr Capital Stock $20,000
Cr. Capital Stock $20,000 Cr. Cash $20,00
7.Paid cash for three months’ office rent in advance $1200.( B )
A.Dr. Rent Exp $1200
B.Dr. Prepaid Rent $1200
Cr. Cash $1200 Cr. Cash $1200
8.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )
A.Dr. Office Equipment $2,000
B.Dr.Office Equipment $2,000
Office Supplies $100 Office Supplies $100
Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,100
https://www.360docs.net/doc/511029672.html,pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B )
A.Dr. Accts Rec $2000
B.Dr. Cash $2000
Cr.Accounting Revenue $2000 Cr.Accounting Revenue $2000
10.Purchase additional office equipment on credit $2500.( A )
A.Dr.Office equipment $2500
B.Dr. Office equipment $2500
Cr.Accts Pay $2500 Cr.Accts Rec $2500
四、Translation:
1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.
1.The mechanics of double-entry accounting.( B )
A.会计两次记账的制度
B.复式记账机制
C.会计的重复记账体制
2.the debit and credit amounts are equal. ( A )
A.借方金额与贷方金额是相等的
B.借出金额与贷款金额是相等的
C.借入金额与贷款金额是相等的
Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.
3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )
A.可惜有许多企业失败,但公司仍有较高的持续经营比率。
B.尽管有许多企业倒闭,但公司仍有较高的持续经营比率。
C.大中型商业的主要会计工作办公被叫做统制账。
4.fulfill their objectives and commitments. ( C )
A.他们充满客观困难与承诺责任。
B.完成他们的目的与提交审议。
C.实现与履行他们的目标及义务。
The accountants in a privat business, large or small, must record transactions and prepare periodic financial statements from accounting recrds. 1)The chidf accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. As a part of the top management team, the controller 2)is charged with the task of running the business, setting its objecives, and seeing that these objecives are met.
5.The chief accounting officer in a medium-sized or large business is usually called the controller ( B )
A.中等或大的商业的主要会计官员通常被称为控制者。
B.大中型企业的主要会计官员通常被称为主计长。
C. 大中型企业的主要会计工作办公被叫做统制账。
6.is charged with the task of running the business, setting its objectives, and seeing that these objectives are met. ( A)
A.负责企业经营运作工作，设定经营目标，并了解目标的实现。
B.收取商业企业滚动运作费，设定其客观条件，并观察这些条件的满足。
C.承担企业经营运作工作，设定经营目标，并了解目标的实现。
Accounting practice needs certain guidelines to action. Accounting theory 1)provides the rationale or justification for accounting practice. The structure of accounting theory rests on foundation of basic concepts and assumptions that are ver broadm few in number, and derived from accounting practice. The principles of accounting are unlike the principles of the natural sciences and mathematics, because they cannot be derived from or proved by the laws of nature. 2)Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability.
7.provides the rationale or justification for accounting practice. ( B )
A.提供合理公正的会计实践
B.为会计实务提供理性的判断标准
C.为实践提供有理公正的会计理论
8.Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability. ( C )
A.会计原则不能发现理论，它们创造、发展理论并将之立法。
B. 会计原则不能发现理论，它们创造、发展了理论并立法通过。
C. 会计原则不能发现，它们是被创造、发展后通过立法来确定。
英语试题及答案
第五单元 Directions: In this section you'll hear some short conversations. Listen carefully and choose the best answer to the questions you hear. 1. A. She is upset with her daughter's school. B. She has nothing for her to do where she is. C. She is starting her own company. D. She has a new job. 2. A. He's too lazy. B. It's summertime. C. He can't see them. D. They look good. 3. A. She didn't want to answer while relaxing. B. She didn't notice that it was ringing. C. She didn't want to leave her bath. D. She was asleep at that time. 4. A. The man wants to marry the woman. B. The woman wants to marry the man. C. The man and woman are married. D. The man's mother wants the two to marry. 5. A. The woman is cleaning the home. B. The man is inviting the woman to stay. C. The man and woman live together. D. The man doesn't want the woman to move. 6. A. On the street. B. In the woman's home. C. With his mother. D. In his own place. 7. A. The man has a title he fought for. B. The man only had a couple of days to train. C. The man is a boxer with an upcoming fight. D. The man has trouble when he trains for fights. 8. A. The woman is talking on her mobile phone. B. The woman wants to bring home some milk. C. The man has picked up some bread.
会计学专业会计英语试题
一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、M ultiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.360docs.net/doc/511029672.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.360docs.net/doc/511029672.html,rmation used to determine which products to poduce https://www.360docs.net/doc/511029672.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.360docs.net/doc/511029672.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.360docs.net/doc/511029672.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C )
会计专业英语模拟试题及答案
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会计英语试题及复习资料
会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。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. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
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