《会计英语》期末试卷A
2011-2012学年第一学期期末考试试卷（A卷）级专业学生姓名学号成绩I.将下列科目正确分类，填入表格中. (16 points)1.Cash on hand2.Notes receivable3.Sales4.Paid-in capital5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Raw materials 10. General and administrative expenses 11.Accounts receivabl 12.Fixed assets 13.Financial expenses 14.Cost of sale15.Sales tax 16.Accrued payrollII. 将下列词汇字母填入适当的横线(7 points)A.dibitB.creditC.leftD.rightE. out of balanceF. in balance1.To ① means to record an amount on the right side.2.The word ② is used to refer to the left side of a liability account and the ③ side of a revenue account.3.When the sum of the amount on the left side is equal to the sum of the amount on the right side,the account is said to be ④ .4. When the sum of the amount on the left side is not equal to the sumof the amount on the right side,the account is said to be ⑤ .5.The word ⑥ is used to refer to the right side of a Asset accountandthe ⑦ side of a cost account.III将下列词汇和他们的解释相匹配.(10 points)1.account2.balance3.asset account4.debit5.credit6.purchase7.taxation 8.accountant 9.budget10.financialA.a person whose profession is to keeping and examine business accountsB.buy somethingC.the system of charging taxesD.a tool used to illustrate business transactions,desreases or increasesin assetes,liabilitiesand other accounting elementsE.the left side of an accountF.an account recording properties used in the operation or investing.G.the right side of an accountH.the differnece between the debits and credits of an accountI.an estimate of probable future income and expenditureJ.relating to money or the management of money.IV. 选择题。
(20 Points)1.Aftin Co. performs services on account when Aftin collects the accountreceivableA.assets increaseB.assets do not changeC.owner’s equity decreasesD.liabilities decrease2. A balance sheet report .A.the assets, liabilit ies, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000If net income was $ 1,500 and there were no withdrawals, how much did the owner invest additional ?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,0004. Traylor Company paid $ 2,850 on account. The effect of this transaction on the accounting equation is to .A. Decrease assets and decrease owner’s equityB. Increase liabil ities and decrease owner’s equityC. Have no effect on total assetsD. Decrease assets and decrease liabilities5. The entry to record the collection of $ 890 from a customer on account is .A. Dr.Accounts Payable 890Cr. Cash 890B. Dr.Cash 890Cr. Accounts Receivable 890C. Dr.Cash 890Cr. Account Payable 890D. Dr.Cash 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must haveA.$ 68,400B.$ 46,800C.$ 181,900D.Cannot be determined from the information given7. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable $ 6,900Building $ 179,400Cash $ 15,800Capital $ 64,000Insurance expense $ 6,500Salary expense $ 56,100Salary payable $ 3,600Service revenue $ 190,500A.$ 201,000B.$ 137,100C.$ 265,000D.$ 74,5008. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account payable.what is the balance in the inventoryies account?A $ 500B.$ 900C.$ 1,200D.$ 1,5009.The debit side of an account is used to recordA.increasesB.decreasesC. increases or decreases,depending on the type of accountD.decline10.ABC ,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equity of $50,000.during the year ABC earned revenue of $110,000 and paid espenses of $30,000.and also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,000V. P填空.(5points)1.The basic Accouting equation is: .2.The rule of debits and credits is: , .3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. 将下列词汇翻译成汉语 (10 points).1. business transaction2.accumulated depreciation3. double entry system4.general ledger5. accounting entry6. balance sheet7.accounting voucher 8. financial position9.multi-column account 10. long-term liabilityVII. 根据经济业务做英文分录.(20 poins)1..ABC company was established on Jan.1,2010,when the owners,Mrs Smithsand his friends,invested $30,000 in cash,patent X,valuing $24,000 and equipment A,valuing $40,000 into the company.2.ABC sells merchandise to another customer and send the customer a$2,500 bill for the products they provide. They allows the customer to pay these goods within 30 days.3.A customer buys $3,000 worth of goods from ABC ,and draws a promissorynote from a lacal bank.4.ABC buys a machine for $20,000,and pays the bill in cash.5.ABC paid the telephone bill for $700 in cash.6.ABC paid $3,800 on the accounts payable.7.ABC determine the month depreciation of the manufactory bulding for$5,000.8.ABC purchasese materials of $5,000 on account.9.ABC sells some goods to a client and receives a check from the customerfor $ 2,000 for the goods provided.10.ABC moved all the finished goods ,with the cost of $37,000 ,intostorage room ready for sale.VIII翻译句子.(12 points)1.The accounting profession today is changing rapidly.2.If a person is doing bookeeping,he or she is a bookeeper.3.Assets are what you own.Liabilities are what you owe.Owner’s Equtyis what’s left over .4.The original voucher is obtained or filled in what businesstransactions took place.5.Normally an asset account will have a debit balance.6.The term “debit” is often abbreviated to “Dr.”答卷I.Put the following into corresponding groups. (16 points)II. Put the given words into the lines.(7 points)III.Match the following terms with their explanation.(10 points)IV. Please find the best answers to the following questions. (20 Points)V. Put the correct answer into the blanks.(5points)1.The basic Accouting equation is: .2.The rule of debits and credits is: , .3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. 2.3. 4.5. 6.7. 8.9. 10.VII. The following is transactions of ABC company.please make entries.(20 poins)VIII.Translate the following sentences into Chinese.(12 points)。
《会计专业英语》期末试题（A卷）答案（共五则）
《会计专业英语》期末试题（A卷）答案（共五则）第一篇：《会计专业英语》期末试题(A卷)答案2001会计专业英语试题答案1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中两个debit合计1分(1)(two).(debit).(debit).(equal).(2)(adjusting).(assign).(end).(p rior)(3)(liquid).(that).(at)3.题一10分，第一小段6分，第二小段4分。
题二8分(1)Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles.These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations.In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.(2)Auditors do not guarantee the accuracy of financial statements;they express only their expert opinion as to the fairness of the statements.However, CPA firms stake theirreputations on the thoroughness of their audits and the dependability of their audit reports.4.每小题6分，每小题包括三小句，每小句2分。
会计英语期末试题及答案
会计英语期末试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a financial statement?A. Balance SheetB. Income StatementB. Cash Flow StatementD. Budget Report2. What is the term used to describe the process of recording financial transactions in a company's books?A. AuditingB. BookkeepingC. Financial AnalysisD. Forecasting3. The process of determining the value of an asset orliability is known as:A. ValuationB. AmortizationC. DepreciationD. Accrual4. What does the abbreviation GAAP stand for?A. Generally Accepted Accounting PrinciplesB. Global Accounting and Auditing PracticesC. Government Accounting and Auditing PoliciesD. Good Accounting and Auditing Practices5. The term "revenue recognition" refers to the process of:A. Recording expenses when they are incurredB. Recording revenues when they are earnedC. Allocating costs to products or servicesD. Matching revenues with their related expenses6. Which of the following is a non-current asset?A. InventoryB. Accounts ReceivableC. LandD. Prepaid Expenses7. The matching principle in accounting requires that:A. All expenses must be recorded in the same period as the revenues they generateB. All assets must be listed on the balance sheetC. All liabilities must be paid off within one yearD. All revenues must be recognized in the period they are received8. What is the purpose of adjusting entries?A. To increase the company's reported profitsB. To ensure that financial statements reflect the current financial position of the companyC. To prepare the company for an auditD. To reduce the company's tax liability9. The accounting equation is:A. Assets = Liabilities + EquityB. Liabilities = Assets - EquityC. Equity = Assets - LiabilitiesD. All of the above10. Which of the following is a type of depreciation method?A. FIFOB. LIFOC. Straight-lineD. FIFO and LIFO are both inventory valuation methods答案：1. D2. B3. A4. A5. B6. C7. A8. B9. D10. C二、填空题（每空1分，共10分）11. The primary financial statements include the ______,______, and ______.12. The accounting cycle consists of several steps, including journalizing, ______, posting, and preparing financial statements.13. In accounting, the term "double-entry" refers to the practice of recording each transaction in ______ accounts. 14. The accounting equation shows the relationship between assets, liabilities, and ______.15. The accrual basis of accounting records revenues andexpenses when they are ______, not necessarily when cash is received or paid.答案：11. Balance Sheet, Income Statement, Cash Flow Statement12. footing13. two14. equity15. earned or incurred三、简答题（每题5分，共20分）16. 简述会计信息的四个主要特征。
会计英语试题及答案
函授点《会计英语》期末试卷姓名------ 专业------ 分数------一、单项选择题（20分）1. Listed below are some characteristics of financial information. (1) True (2) 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) only2. In preparing its financial statements for the current year, a company’s closing inventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected?A The current ye ar’s profit will be overstated and next year’s profit will be understatedB The current year’s profit will be understated but there will be no effect on nextyear’s profitC The current year’s profit will be understated and next year’s profit will be overstatedD The current year’s profit will be overstated but there will be no effect on next year’s profit.3. 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.4. At 31 March 2009 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil inhand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600.Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year?A $23,900B $36,100C $45,300D $33,1005. 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 undervalued二、将下列报表翻译成中文（每个3分，共60分）1. ABC group the statement of financial position as at 31/Dec/2010 €2. Non-current 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 total20. Net Assets三、业务题（每个4分，共20分）1) He pays a telephone bill of $800 by cheque2) The credit customer pays the balance on his account3) He returened some faulty goods to his supplier Kamen, which worth $400.4) Bank interest of $70 is received5) A cheque customer returned $400 goods to him for a refund函授点《会计英语》答案一、单项选择题1-5 ACDDC二、将下列报表翻译成中文1. 编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元2. 非流动资产 3. 无形资产 4. 固定资产 5. 长期股权投资 6. 持有至到期投资7. 递延所得税资产 8. 流动资产 9. 应收账款及其他应收款 10. 货币资金 11. 非持续性经营资产 12. 资产总计 13. 负债 14. 流动负债15. 应付职工薪酬 16. 应付股利 17. 应付账款 18. 非流动负债 19. 负债总计 20. 净资产三．业务题1) Dr administrative Cr bank2) Dr bank Cr accounts receivable3) Dr bank Cr finished goods4) Dr bank Cr financial expense5) Dr sales revenue Cr bank。
《会计英语》期末试卷A
《会计英语》期末试卷A2011-2012学年第一学期期末考试试卷（A卷）级专业学生姓名学号成绩I.将下列科目正确分类，填入表格中. (16 points)1.Cash on hand2.Notes receivable3.Sales4.Paid-in capital5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Raw materials 10. General and administrative expenses 11.Accounts receivabl 12.Fixed assets 13.Financial expenses 14.Cost of sale15.Sales tax 16.Accrued payrollII. 将下列词汇字母填入适当的横线(7 points)A.dibitB.creditC.leftD.rightE. out of balanceF. in balance1.To ① means to record an amount on the right side.2.The word ② is used to refer to the left side of a liability account and the ③ side of a revenue account.3.When the sum of the amount on the left side is equal tothe sum of the amount on the right side,the account is said to be④ .4. When the sum of the amount on the left side is not equal to the sumof the amount on the right side,the account is said to be ⑤ .5.The word ⑥ is used to refer to the right si de of a Asset accountandthe ⑦ side of a cost account.III将下列词汇和他们的解释相匹配.(10 points)1.account2.balance3.asset account4.debit5.credit6.purchase7.taxation 8.accountant 9.budget10.financialA.a person whose profession is to keeping and examine business accountsB.buy somethingC.the system of charging taxesD.a tool used to illustrate business transactions,desreases or increasesin assetes,liabilitiesand other accounting elementsE.the left side of an accountF.an account recording properties used in the operation or investing.G.the right side of an accountH.the differnece between the debits and credits of anaccountI.an estimate of probable future income and expenditureJ.relating to money or the management of money.IV. 选择题。
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）
会计英语（A）试题及答案
会计英语期末考试题（A卷）I. Multiple Choices (10%)1、Users of accounting information who have a direct interest in the business include（）.A. Present and Potential Investors;B. Present and Potential Creditors;C. Management;D. Tax Authorities;E. Customers and the general public2、In most cases, the management of a corporation consists of ( ).A、president;B、vice president;C、controller;D、treasurer;E、secretary3、Which of the following expressions are belonged to intangible assets? ( )A、cash in the safe; B. accounting system software; C. brand name; D. office building;E. customer and supplier relationship4、The source documents of the business transaction include ( ).A、cancelled checks;B、supplier invoices;C、cash receipts;D、purchase orders;E、notes for loan5、Which of the following businesses should draw up financial statements? ( ).A、private individuals;B、non-profit organizations;C、retailers;D、wholesalers;E、service Industries6、The closing entries consist of ( ) steps.A、2;B、3;C、4;D、5;E、67、Cash receipts of a company include ( ).A、bills;B、coins;C、promissory note signed by the customer;D、checks signed by the customer;E、goods paid by the credit cards8、Cash flow can be divided into three components which are ( ).A、Managing cash flow;B、Operating cash flow;C、Investing cash flow;D、Financing cash flow;E、Marketing cash flow9、Three generally accepted methods that may be used to estimate the allowance are ( ).A、Percentage of Credit Sales Method;B、Total Sales Method;C、Accounts Receivable Aging Method;D、Percentage of Receivables Method;E、Straight-line Method10、A promissory note is signed on October 3rd, due in 60 days, maturity date of the note is ( ).A、November 30th;B、December 1st;C、December 2nd;D、December 3rd;E、December 4thII. Write T (true) before the statements which are true and F (false) before the statements which are false. (5%)1、（）Stockholders should take part in the daily management and the decision-making.2、（）Purchasing assets by incurring a liability will increase both the assets and liabilities. However, owner’s equity will be unaffected.3、（）The balance of debits and credits means that there is not any error during the recording and calculating.4、（）At the end of an accounting period, the prepaid expenses should be adjusted. Otherwise, the assets will be understated and the expenses will be exaggerated.5、（）More profit means more cash on hand.III. Words and T erms (16%)1、Notes Receivable ______________________2、Prepaid Insurance ___________________3、journal __________________4、Accumulated Depreciation ____________________5、accrual accounting __________________6、Sales returns and allowances ________________7、bad debts __________________8、maturity date ____________________9、存货_________________ 10、预收影印费_________________________ 11、复式记账________________________ 12、红利______________________13、会计循环_______________________ 14、试算平衡_________________________ 15、损益汇总账户______________________16、有价证券_______________________IV. Fill in the following blanks with proper words. (14%)1、Three basic forms of business organization are：____________________、________________ and corporations .2、The expanded accounting equation is: Assets = Liabilities + Owner’s equity + ________________ —_________________3、Basically, the T account has three parts: a _______________, the debit and the _____________.4、Promissory notes are classified as ______________________ notes and ____________________ notes.5、The _______________________ is a collection of the business’s accounts and often takes the form of simple ___________________________ account.6、At the beginning of accounting period, the investment cost of marketable securities includes ________________, taxes, and ________________________ .7、Net income equals _____________________________ less ____________________________.V. T ranslate the following sentences into Chinese. (15%)1、Accounting is defined as “an information system that measures, processes, and communicates financial information about an identifiable economic entity”.2、Cash consists of money or any medium of exchange that a bank will accept at face value for deposit, and money in a bank or banks.3、The accounting cycle refers to the accounting process that begins with the analysis of transactions to the closing of books.4、Analyzing how the balance sheet changes over time will reveal essential information about the company’s business trends.5、The estimate of the uncollectibles at the end of a fiscal period should be based on past experience and forecasts of future business activity.VI. Calculating based on the information given. (15%)1、At the beginning of 2011, the assets of Brian Smith Company were $250,000, and its owner’s equity was $135,000. During the year, assets increased $45,000, and liabilities decreased $8,000. What was the owner’s equity at the end of 2011?2、On June 5, 2011, Tracy Norwood Company sold customer $20,000 of merchandise, terms 2/10, 1/20, n/30, on which a sales return of $800 is granted on June 11. Tracy received payment in full from customer on June 17. Please calculate the amount the customer has to pay on June 17.3、In order to raise cash, George Ross Co. discounted a $4000, 90-day note 30 days before the maturity date. Interest rate of the note is 8% and the discount rate is 10%. Please compute the proceeds from discount.VII、Make entries and financial statements. (25%)On December 31st, 20XX, Mike Andrew got the following ledger accounts: Cash —$6,780 (dr.); Accounts Receivable —$1,600 (cr.); Prepaid Insurance —$480 (dr.); Supplies —$600 (dr.); Cutting Machine —$920 (dr.); Accounts Payable —$40 (cr.); Mike Andrew, Capital —$6,800 (cr.); Service Revenue —$580 (cr.); Wages Expense —$200 (dr.); Telephone Expense —$40 (dr.).Suppose $200 of supplies had been used up within this month. The estimated useful life of cutting machine is 2 years and salvage value is zero. The insurance policy is one year.Make the entries of adjustment and prepare work sheet, income statement, statement of owner’s equity and balance sheet according to these accounts.1、Entries of adjustment2、Work SheetMike Andrew CompanyWork SheetDec.31, 20XX3、Income StatementMike Andrew CompanyIncome Statement4、Statement of Owner’s EquityMike Andrew CompanyStatement of Owner’s Equity5、Balance SheetMike Andrew CompanyBalance Sheet会计英语A卷答案一、多选题：1、ABC2、ABCDE3、BCE4、ABCDE5、ABCDE6、C7、ABDE8、BCD9、ACD10、C评分标准：共计10分，每题1分，多选、少选、错选均不得分二、判断题：1、F2、T3、F4、F5、F评分标准：共计5分，每题1分三、词汇题：1、应收票据2、预付保险费3、日记账4、累计折旧5、权责发生制会计（应计会计）6、销售退回与折让7、坏账8、到期日9、inventory10、Unearned Photocopy Fees11、double-entry bookkeeping12、dividend 13、accounting cycle14、trial balance15、income summary account16、marketable securities评分标准：共计16分，每题1分。
英语会计期末考试题及答案
英语会计期末考试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a primary financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D2. The process of recording financial transactions is known as:A. BudgetingB. AccountingC. AuditingD. ForecastingAnswer: B3. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Current Assets / Total AssetsD. Current Liabilities / Total AssetsAnswer: A4. Which of the following is not an accounting principle?A. Going ConcernB. Accrual BasisC. Cash BasisD. ConsistencyAnswer: C5. What is the purpose of depreciation?A. To increase the value of assetsB. To allocate the cost of a tangible asset over its useful lifeC. To reduce taxesD. To increase profitsAnswer: B二、填空题（每题1分，共10分）6. The _________ is a summary of a company's financial position at a particular point in time.Answer: Balance Sheet7. An _________ is a liability that is due within one year. Answer: Current Liability8. The _________ is the difference between the cost of an asset and its accumulated depreciation.Answer: Book Value9. The _________ is the process of determining the value of a company's assets.Answer: Valuation10. _________ is a method of accounting where revenues and expenses are recognized when they are earned or incurred.Answer: Accrual Accounting三、简答题（每题5分，共20分）11. Explain the difference between a debit and a credit in accounting.Answer: In accounting, a debit is an entry that increases assets or expenses and decreases liabilities, equity, or revenues. Conversely, a credit is an entry that increases liabilities, equity, or revenues and decreases assets or expenses.12. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to verify the accuracy of the accounting entries by ensuring that the total debits equal the total credits.13. Describe the accounting equation.Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the basic principle that the total assets of a company are financed by its liabilities and the owner's equity.14. What is the purpose of an income statement?Answer: An income statement is used to summarize acompany's revenues, expenses, and net income over a specific period of time, providing an overview of the company's financial performance.四、计算题（每题10分，共20分）15. Given the following data for a company, calculate the current ratio and the debt-to-equity ratio.- Current Assets: $50,000- Current Liabilities: $20,000- Total Liabilities: $80,000- Owner's Equity: $120,000Answer:- Current Ratio = Current Assets / Current Liabilities = $50,000 / $20,000 = 2.5- Debt-to-Equity Ratio = Total Liabilities / Owner's Equity = $80,000 / $120,000 = 0.6716. A company purchased equipment for $100,000 and expects it to have a useful life of 5 years with no residual value. Calculate the annual depreciation expense using the straight-line method.Answer:- Annual Depreciation Expense = (Cost of Equipment - Residual Value) / Useful Life- Annual Depreciation Expense = ($100,000 - $0) / 5 = $20,000五、案例分析题（每题15分，共30分）17. A small business has the following transactions for the month of January:- Purchased inventory on credit for $15,000.- Sold goods for $25,000 cash.- Paid $5,000 in salaries.- Received $10,000 in advance for services to be provided in the future.Prepare the journal entries for these transactions.Answer:- Purchase of Inventory:- Debit: Inventory $15,000- Credit: Accounts Payable $15,000- Sale of Goods:- Debit: Cash $25,000- Credit: Sales Revenue $25,000。
会计英语期末考试试题
会计英语期末考试试题一、选择题（每题2分，共20分）1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets + Liabilities = EquityD. Equity = Assets - Liabilities2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget Report3. What does the term "depreciation" refer to?A. The increase in the value of an asset over time.B. The decrease in the value of a tangible asset due to wear and tear.C. The process of allocating the cost of an asset over its useful life.D. The sale of an asset at a reduced price.4. What is the purpose of an audit?A. To verify the accuracy of financial statements.B. To provide tax advice to a company.C. To prepare financial statements.D. To manage a company's cash flow.5. Which of the following is an example of a current asset?A. InventoryB. LandC. MachineryD. Building6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. COTS7. In accounting, what is the term for the net income of a business after all expenses have been deducted?A. Gross ProfitB. Net ProfitC. Operating ProfitD. Earnings Before Tax8. What is the process of adjusting the accounts at the end of an accounting period to show the correct financial position of a company?A. Closing the accountsB. Posting the accountsC. Adjusting entriesD. Balancing the accounts9. Which of the following is a non-current liability?A. Accounts PayableB. Notes PayableC. Long-term DebtD. Sales Tax Payable10. What does the acronym GAAP stand for?A. Globally Accepted Accounting PrinciplesB. Generally Accepted Accounting PracticesC. Government Accounting and Auditing PrinciplesD. Global Accounting and Auditing Principles二、简答题（每题5分，共20分）1. Explain the difference between a debit and a credit in accounting.2. Describe the purpose of a trial balance in the accounting process.3. What are the main components of a balance sheet?4. How does the matching principle affect the calculation of net income?三、计算题（每题10分，共30分）1. Calculate the net income for a company with the following figures:- Revenue: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $50,000- Depreciation: $20,000- Interest Expense: $10,0002. A company has the following assets at the end of the year: - Cash: $10,000- Accounts Receivable: $15,000- Inventory: $20,000- Equipment: $50,000 (with accumulated depreciation of $10,000)Calculate the total current assets and total assets.3. If a company has a balance of $75,000 in its retained earnings account at the beginning of the year and a net income of $30,000, calculate the ending balance of retained earnings.四、案例分析题（共30分）A company has just completed its fiscal year and is preparing its financial statements. The following information is available:- Sales Revenue: $1,500,000- Cost of Goods Sold: $900,000- Selling and Administrative Expenses: $200,000- Depreciation Expense: $50,000- Interest Expense: $30,000- Taxes Payable: $100,000- Dividends Paid: $50,000Based on the information provided, prepare an income statement for the company. Explain any assumptions made during the preparation of the income statement.五、论述题（共30分）Discuss the importance of ethical behavior in the field of accounting. Provide examples of ethical dilemmas that an accountant might face and how they can be resolved.请注意，本试题仅为示例，实际考试内容和格式可能会有所不同。
中职《会计英语》期末试卷
中职《会计英语》期末试卷I.Put the following into corresponding groups. (16 points)1.Cash on hand2.Notes receivable3.Sales4.Paid-in capital5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Raw materials10. General and administrative expenses 11.Accounts receivabl12.Fixed assets 13.Financial expenses 14.Cost of sale15.Sales tax 16.Accrued payrollII. Put the given words into the lines.(7 points)A.dibitB.creditC.leftD.rightE. out of balanceF. in balance1.To ①means to record an amount on the right side.2.The word ②is used to refer to the left side of a liability account and the ③side of a revenue account.3.When the sum of the amount on the left side is equal to the sum of the amount on the right side,the account is said to be ④ .4. When the sum of the amount on the left side is not equal to the sum of the amount on the right side,the account is said to be ⑤ .5.The word ⑥is used to refer to the right side of a Asset account and the ⑦side of a cost account.III.Match the following terms with their explanation.(10 points)1.account2.balance3.asset account4.debit5.credit6.purchase7.taxation 8.accountant 9.budget 10.financialA.a person whose profession is to keeping and examine business accountsB.buy somethingC.the system of charging taxesD.a tool used to illustrate business transactions,desreases or increases in assetes,liabilitiesand other accounting elementsE.the left side of an accountF.an account recording properties used in the operation or investing.G.the right side of an accountH.the differnece between the debits and credits of an accountI.an estimate of probable future income and expenditureJ.relating to money or the management of money.IV. Please find the best answers to the following questions. (20 Points) 1. Aftin Co. performs services on account when Aftin collects the accountreceivableA.assets increaseB.assets do not changeC.owner’s equity decreasesD.liabilities decrease2. A balance sheet report .A.the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000If net income was $ 1,500 and there were no withdrawals, how much did the owner invest additional ?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,0004. Traylor Company paid $ 2,850 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 liabilities5. The entry to record the collection of $ 890 from a customer on account is .A. Dr.Accounts Payable 890Cr. Cash 890B. Dr.Cash 890Cr. Accounts Receivable 890C. Dr.Cash 890Cr. Account Payable 890D. Dr.Cash 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must haveA. $ 68,400B. $ 46,800C. $ 181,900D. Cannot be determined from the information given7. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable $ 6,900Building $ 179,400Cash $ 15,800Capital $ 64,000Insurance expense $ 6,500Salary expense $ 56,100Salary payable $ 3,600Service revenue $ 190,500A. $ 201,000B. $ 137,100C. $ 265,000D. $ 74,5008. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account payable.what is the balance in the inventoryies account?A $ 500B. $ 900C. $ 1,200D. $ 1,5009.The debit side of an account is used to recordA.increasesB.decreasesC. increases or decreases,depending on the type of accountD.decline10.ABC ,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equity of $50,000.during the year ABC earned revenue of $110,000and paid espenses of $30,000.and also invensted an additional $20,000 in the business .ho w much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,000V. Put the correct answer into the blanks.(5points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. business transaction2.accumulated depreciation3. double entry system4.general ledger5. accounting entry6. balance sheet7.accounting voucher 8. financial position9.multi-column account 10. long-term liabilityVII.The following is transactions of ABC company.please make entries.(20 poins)1. .ABC company was established on Jan.1,2010,when the owners,MrsSmiths and his friends,invested $30,000 in cash,patent X,valuing $24,000 and equipment A,valuing $40,000 into the company.2. ABC sells merchandise to another customer and send the customer a$2,500 bill for the products they provide. They allows the customer to pay these goods within 30 days.3. A customer buys $3,000 worth of goods from ABC ,and draws a promissorynote from a lacal bank.4. ABC buys a machine for $20,000,and pays the bill in cash.5. ABC paid the telephone bill for $700 in cash.6. ABC paid $3,800 on the accounts payable.7. ABC determine the month depreciation of the manufactory bulding for$5,000.8. ABC purchasese materials of $5,000 on account.9. ABC sells some goods to a client and receives a check from the customerfor $ 2,000 for the goods provided.10. ABC moved all the finished goods ,with the cost of $37,000 ,into storageroom ready for sale.VIII.Translate the following sentences into Chinese.(12 points)1. The accounting profession today is changing rapidly.2. If a person is doing bookeeping,he or she is a bookeeper.3. Assets ar e what you own.Liabilities are what you owe.Owner’s Equty iswhat’s left over .4. The original voucher is obtained or filled in what business transactions tookplace.5. Normally an asset account will have a debit balance.6. The term “debit” is often abbreviated to “Dr.”答卷I.Put the following into corresponding groups. (16 points)II. Put the given words into the lines.(7 points)III.Match the following terms with their explanation.(10 points)IV. Please find the best answers to the following questions. (20 Points)V. Put the correct answer into the blanks.(5points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. 2.3. 4.5. 6.7. 8.9. 10.VII.The following is transactions of ABC company.please make entries.(20 poins)VIII.Translate the following sentences into Chinese.(12 points)。
会计英语试卷含答案.doc
会计专业英语期末考试试卷1考试时间：2小时总分：100分一、判断：每题1分，共10分(正确的在题后括号内打钩，错误的打叉。
)1、R etained earning is not an asset; it is an element of stockholders'equity.( )2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。
()3、The subsidiary accounts receivable ledger trial balance should agreewith the balance of the accounts receivable account in the general ledger.( )4、Cash budgets are not important to the management of cash flows.( )5、Profits decrease the owner's equity in the business. ( )6、All inventories shall be taken stock periodically. ( )7、In the periodic inventory system(实地盘存制)，the business does not keep acontinuous record of the inventory on hand.( )8、Non-current liabilities are obligations that must be paid within one year or theoperating cycle (whichever is longer).( )9、Central to the definition of a contingent liability is the element ofuncertainty.( )10、T he owner, s equity in a business is increased by borrowing money froma bank.( )二、单项选择题：每题2分，共20分(每题只有1个正确答案，多选或选错不得分)1、W hen an amount is entered on the ( ) side of an account, it is a credit, and theaccount is said to be credited.A、leftB、rightC、left or rightD、others2、Which is not included in long-term assets?( )A、fixed assetsB、intangible assetsC、cashD、deferred assets3、If a delivery truck costs $ 10, 000 and has an estimated residual value (残值)of $ 2, 000 at the end of its estimated useful life of fiveyears, the annual depreciation would be ( ) under the straight-line method.A、$ 2, 400B、$2, 000C、$ 1, 800D、$ 1, 6004、Total assets will be ( ) by the act of borrowing money from a bank.A、decreasedB、increasedC、remained (保持不变)D、uncertain5、The owners of a corporation (股份公司)are termed (称为)( )A、stockholdersB、investorsC、creditorsD、none of above (都不是)6、()是指会计忽略通货膨胀影响，对货币价值变动不作调整。