会计专业英语期末试题期期末测试题

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Ⅰ、Translate The Following Terms Into Chinese.

1.entity concept主题概念

2.depreciation折旧

3.double entry system

4.inventories

5.stable monetary unit

6.opening balance

7.current asset8.financial report

9.prepaid expense10.internal control

11.cash flow statement12.cash basis

13.tangible fixed asset14.managerial accounting

15.current liability16.internal control

17.sales return and allowance18.financial position 19.balance sheet20.direct write-off method

Ⅱ、Translate The Following Sentences Into Chinese. 1.Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers.

2.The primary users of financial information are investors and creditors.Secondary users include the

public,government regulatory agencies,employees, customers,suppliers,industry groups,labor unions, other companies,and academic researchers.

3.There are two sources of assets.One is liabilities and the other is owner’s equity.Liabilities are obligations of an entity arising from past transactions or events,the settlement of which may result in the transfer or use of assets or services in the future.

资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。

4.Accounting elements are basic classification of accounting practices.They are essential units to present the financial position and operating result of an entity. In China,we have six groups of accounting elements.They are assets,liabilities,owner’s equity,revenue,expense and profit(income).

会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重要部分。在中国，我们有六个会计要素。它们是资产，负债，所有者权益，收入，费用和利润（收入）。

5.The general journal(or journal)is a book of original entry that links the debits and credits of individual

transactions by providing a complete record of each transaction in one place,in chronological order.

普通日记账（或日记账）是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。

Ⅲ.Please find the best answers to the following questions.

1.Which of the following statement is false?

a.The partnership form of business organization protects the personal

assets of the owner from creditors of the business

b.A proprietorship has a single owner

c.Accounting is the information system that measures business activities,

processes that information into reports,and communicates the results to

decision makers.

d.The FASB determines how accounting is practiced in the United States

2.The principle or concept that holds that an entity will remain in operation for

the foreseeable future is the

a.going-concern concept

b.stable-monetary-unit concept

c.reliability principle

d.cost principle

3.Aftin Co.performs services on account when Aftin collects the account

receivable

a.assets increase

b.assets do not change

c.owner’s equity decreases

d.liabilities decrease

4.An income statement reports.

a.the assets,liabilities,and owner’s equity on a particular date

b.the change in the owner’s capital during the period

c.the cash receipt and cash payment during the period

d.the difference between revenues and expenses during the period

5.The following information about the assets and liabilities at the end of20x1and20x2is given below: 20x120x2

Assets$75,000$90,000

Liabilities36,00045,000

If net income was$1,500and there were no withdrawals, how much did

the owner invest?

a.$4,500

b.$6,000

c.$45,000

d.$43,000

6.Traylor Company paid$2850on 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

7.The journal entry to record the collection of$890from

a customer on account is.

A.Accounts Payable890

Cash890

B.Cash890

Accounts Receivable890

C.Cash890

Account Payable890

D.Cash890

Service Revenue890

8.The ending Cash account balance is$57600.During the period,cash receipts equal$124,300.If the cash payments during the period total$135,100,then the beginning Cash amount must have

A.$68,400

B.$46,800

C.$181,900

D.Cannot be determined from the information given

https://www.sodocs.net/doc/4e1264328.html,e the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance.

Accounts receivable$7,200

Accounts payable6,900

Building179,400

Cash15,800

Capital64,000

Insurance expense6,500

Salary expense56,100

Salary payable3,600

Service revenue190,500

A.$201,000B$137,100C$265,000D$74,500

10.Which of the following statements is correct?.

A.The chart of accounts is a list of all accounts with their balances

B.The trial balance is a list of all accounts with their balances,divided as debit or credit

C.The ledger is maintained in chart-of-accounts order

D.Both B and C are correct

11.Which of the following items is the greatest in dollar amount?()

A.beginning inventory

B.cost of goods sold

C.cost of goods available for sale

D.ending inventory

12.A company performs service on account t,when it collects the accounts receivable()

A.assets increase

B.assets don’t change

C.owner’s equity decrease

D.liabilities decrease

13.The economic resources of a business are called()

A.owner’s equity

B.assets

C.accounting equation

D.liabilities

14.Which of the following financial statements shows the financial position of a business entity at a specified date?

A.balance sheet

B.income statement

C.statement of retained earnings

D.cash flow statement

15.The purchase of office supplies on account will()

A.increase an asset and increase owner’s equity

B.increase an asset and decrease another asset

C.increase an asset and increase a liability

D.increase an asset and decrease a liability

16.Which of the following items is not an element of the balance sheet?()

A.assets

B.expenses

C.liabilities

D.owner’s equity

17.A transaction caused a$10000decrease in both total assets and liabilities.This transaction could have been()

A.purchase of a delivery truck for$10000cash

B.an asset with a cost of$10000was destroyed by fire

C.repayment of a$10000bank loan

D.collection of a$10000account receivable

18.Transferring transaction data from the journal to the ledger is called()

A.posting

B.recording

C.journalizing

D.interpreting

19.For purpose of the cash flow statement,the term cash includes cash on hand,cash on deposit,and()

A.cash in banks

B.paper money

C.cash equivalents

D.coins

20.The principle that holds that an entity will remain in operation for the foreseeable future is the()

A.going-concern concept

B.stable-monetary-unit concept

C.reliability principle

D.cost principle

Ⅳ.Recording transactions in the general journal using the following accounts:Fixed Assets(固定资产),Cash(现金), Rent Expense(房租费用),Accounts Receivable(应收账款), Accounts Payable(应付账款),Sales(销售收入).

1.Sunrise Co.Ltd paid the rent for$8,000.

2.Sunrise Co.Ltd purchases a new computer for$2,000, not paid.

3.Sunrise Co.Ltd sells software for$30,000and sends their customer an invoice.They allow their customer30 days to pay them for this software(on account)

4.Sunrise Co.Ltd sells software and receives a check from the customer for$36,000for the service provided.

5.Sunrise Co.Ltd designs a network system for a customer and receives a check for$40,000.

6.Sunrise Co.Ltd purchases$500worth of office supplies on account.

7.Sunrise Co.Ltd pays the computer company$2,000with

a check for the computers that they bought.

8.Sunrise Co.Ltd receives a check from the customer who they billed$5,000for services and allowed30days to pay.

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Administration expenses Finance expenses Profit Classification of profit Operating profit Net investment profit Net non-operating income Gross profit and net profit Gross profit is the residual after deduction of all money cost, it is the net profit before tax. Net profit after tax is after the deduction of income tax.

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一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

财会专业英语期末试卷及答案

财会专业英语》期终试卷 the following into corresponding groups. (15 points) on hand receivable to suppliers 4.Other receivables loans assets of production year profit 9. Capital reserve loans payables 12. Con-operating expenses expenses of sale 1 5. Accrued payroll II. Please find the best answers to the following questions. (25 Points) 1.Aftin Co. performs services on account when Aftin collects the account receivable increase do not change 's equity decreases decrease 2.A balance sheet report . A.the assets, liabilities, and owner' s equity on a particular date B.the change in the owner ' s capital during the period C.the cash receipt and cash payment during the period D.the difference between revenues and expenses during the period 3.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 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner 'sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000