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 recognized
and recorded in the accounting record, .
A. when goods are sole or services are rendered to customers
B. when cash is collected from customers
C. at the end of the accounting period
D. only when the revenue can be matched by an equal dollar amount of expenses
2. The Matching Principle: .
A. applies only to situations in which a cash payment occurs before an expense is recognized
B. applies only to situations in which a cash receipt occurs before revenue is recognized
C. is used in accrual accounting to determine the proper period for recognition of expenses
D. is used in accrual accounting to determine the proper period in which to recognize revenue
3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to .
A. decrease assets and decrease owner’s equity
B. increase liabilities and decrease owner’s equity
C. have no effect on total assets
D. decrease assets and decrease liabilities
4. Which of the following concepts belongs to accounting assumption? .
A. Conservation
B. Money measurement
C. Materiality
D. Consistency
5. Which of these is/are an example of an asset account?___
A. service revenue
B. withdrawals
C. supplies
D. all of the above
6. Which of these statements is false? .
A. increase in assets and increase in revenues are recorded with a debit
B. increase in liabilities and increase in owner’s e quity are recorded with
a credit
C. increase in both assets and withdrawals are recorded with a debit
D. 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.（）
https://www.360docs.net/doc/ce14580560.html,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 Enterprises
2. Profit cost and capital cost principle
3. Double entry system
4. Source documents
5. Environmental accounting
6. Matching principle
7. Gross profit 8. Perpetual inventory system
9. 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 by
ABC and no interest has been accrued
（6）Outstanding checks July 31 , $772
Prepare 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 untant
listed the following chart of accounts:
Cash Supplies Prepaid Insurance Equipment
Furniture and Fixtures Accounts Payable
N. B. Edgar, Capital N. B. Edgar, Drawing
Laundry Revenue Wages Expense
Rent Expense Utilities Expense Miscellaneous Expense
During 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, $450
c.Paid the rent for the current month, $705
d.Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 in
cash 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.
Instructions
Record 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 recorded
in 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 C
D players acquired through various purchases, as follows:
Specific Purchase Number of Units Cost per Unit Total Cost
B e g i n n i n g i n v e n t o r y34$270$9180
First purchase 60 282 16,920
Second purchase 256 298 76,288
Third purchase 164 312 51,168
Total units available 514 $153,556
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 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 of
stock.
(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 payable
for the remaining $13,000.
(4) May 18: BBE sold services on account to ABC Lawns, $150. ABC Lawns agree to pay BBE
within 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.A
2.C
3.D
4.B
5.C
6.A
二．判断题
1.F
2.T
3.T
4.T
5.F
6.F
7.T
8.F
9.T 10.F
11.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 Equity
2. 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 Company
Bank Reconciliation
July 31 20
Bank statement balance, July 31 $7263 Add. Deposits In Transit 1700
8963
Deduct: Outstanding checks 772 Adjusted bank statement balance 8191
Ledger balance of cash $7190 Add. Credit memo 1036
8226 Deduct: Bank service charge 20
15
Adjusted ledger balance of cash 8191 六．编写借贷会计分录
A Dr. Cash 20000
Cr. N. B. Edgar, Capital 20000
B Dr. Furniture and Fixtures 450
Cr. Cash 450
C Dr. Rent Expense 705
Cr. Cash 705
D Dr. Equipment 17400
Cr. Cash 4000
Accounts Payable 13400
E Dr. Supplies 410
Cr. Accounts Payable 410
F Dr. Cash 862
Cr. Laundry Revenue 862
G Dr. Prepaid Insurance 468
Cr. Cash 468
H Dr. Accounts Payable 550
Cr. Cash 550
I Dr. Utilities Expense 118
Cr. Cash 118
J Dr. Accounts Payable 145
Cr. Cash 145
K Dr. Cash 881
Cr. Laundry Revenue 881
L Dr. Miscellaneous Expense 45
Cr. Cash 45
M Dr. Wages Expense 1146
Cr. Cash 1146
N Dr. N. B. Edgar, Drawing 875
Cr. Cash 875
七．编制试算平衡表
LA Company
Bank reconciliation
March 31 2004
Bank statement balance, March 31 $2119
Add. Deposits In Transit 762
2881
Deduct: Outstanding checks
No. 921 $626
No. 985 69
No. 986 438 1133
Adjusted bank statement balance 1748
Ledger balance of cash $1552
Add. Note collected by bank 200
1752
Deduct: Bank service & collection charges 4
Adjusted Ledger Balance of Cash 1748
八．存货成本计算
34 Units(beginning inventory) @ $270 each = $9180
60 Units(first purchase) @ $282 each = 16920 88 Units(second purchase) @ $298 each = 26224
182 Units $52324
九．设立T形账户并编制试算平衡表
会计专业英语模拟试题及答案
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《财会专业英语》期末试卷及答案
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会计专业英语重点1
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会计专业英语期末考试练习卷(new)
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1. The economic resources of a business are called : B A. Owner ’s Equity B. Assets C. Accounting equation D. Liabilities 2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $210 0 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D A. A debit to the cash receivable account of $2100. B. A credit to the accounts receivable account of $2100. C. A debit to the cash account of $1400. D. A debit to the accounts receivable account of $1400. 3. In general terms, financial assets appear in the balance sheet at: A A. Face value. 账面价值 B. Current value. 现值 C. Market value. 市场价值 D. Estimated future sales value. 4. Each of the following measures strengthens intern al control over cash receipts except : D A. The use of a voucher system. B. Preparation of a daily listing of all checks received through the mail. C. The deposit of cash receipts intact in the bank on a daily basis. D. The use of cash registers. 5. Which of the following items is the greatest in dollar amount? D A. Beginning inventory B. Cost of goods sold. C. Cost of goods available for sale D. Ending inventory 6. Why do companies prefer the LIFO inventory 后进先出法method during a period of rising prices? B A. Higher reported income B. Lower income taxes C. Lower reported income D. Higher ending inventory 7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? D A. Intangible
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会计专业英语答案 【篇一：15 春学期《会计专业英语》在线作业满分答 案】 a. an expense account b. a capital account c. a liability account d. an asset account ? 正确答案：d 2. the debt created by a business when it makes a purchase on account is referred to as an a. account payable b. account receivable c. asset d. expense payable ? 正确答案：a 3. when the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are a. convertible bonds b. unsecured bonds c. debenture bonds d. callable bonds ? 正确答案：d 4. which of the items below is not a business organization form? （） a. entrepreneurship b. proprietorship c. partnership d. corporation ? 正确答案：a 5. cash investments made by the owner to the business are reported on the statement of cash flows in the a. financing activities section
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
会计学专业会计英语试题
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/ce14580560.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/ce14580560.html,rmation used to determine which products to poduce https://www.360docs.net/doc/ce14580560.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.360docs.net/doc/ce14580560.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.360docs.net/doc/ce14580560.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 )
会计专业英语
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧
考研会计专业英语试题
考研会计专业英语试题 1.Give a brief explanation for the following terms(10%） (1)Journal entry (2)Going concern (3)Matching principle (4)Working capital (5)Revenue expenditure 2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%） (1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and 2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries. (2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements. (3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges. 3.Translate the following Chinese statements into English (18%） (1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。 纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。 (2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。