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 15. 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
4. 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 equity
B. Increase liabilities and decrease owner’s equity
C. Have no effect on total assets
D. Decrease assets and decrease liabilities
5. The entry to record the collection of $ 890 from a customer on account is .
A. Payable 890
Cr. Cash 890
B. 890
Cr. Accounts Receivable 890
C. 890
Cr. Account Payable 890
D. 890
Cr. Service Revenue 890
6. 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 have
A.$ 68,400
B.$ 46,800
C.$ 181,900 be determined from the information
given
7. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .
Accounts receivable $ 7,200
Accounts payable $ 6,900
Building $ 179,400
Cash $ 15,800
Capital $ 64,000
Insurance expense $ 6,500
Salary expense $ 56,100
Salary payable $ 3,600
Service revenue $ 190,500
A.$ 201,000
B.$ 137,100
C.$ 265,000
D.$ 74,500
8. 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 is the balance in the inventoryies account?
A $ 500
B.$ 900
C.$ 1,200
D.$ 1,500
debit side of an account is used to record
C. increases or decreases,depending on the type of account
,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equity of $50, the year ABC earned revenue of $110,000 and paid espenses of $30, also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?
A. $150,000
B.$180,000
C.$190,000
D.$220,000
11．Which of the following is true? __________.
A. Owners’ Equity - Assets = Liabilities
B. Assets –Owners’ Equity = Liabilities
C. Assets + Liabilities = Owners’ Equity
D. Liabilities = Owners’ Equity + Assets
12．Which of these is an example of an liability account? _____ ________.
A. Service Revenue
B. Cash
C. Accounts Receivable
D. Short-term loans
13．Which of the following is a correct statement of the rules of debit and credit? ______.
A. Debits increase assets and decrease liabilities
B. Debits increase assets and increase owners’ equity
C. Credits decrease assets and decrease liabilities
D. Credits increase assets and increase owners’ equity
14．If earnings haven’t been distributed as dividends, it should have been retained in the company. The name of this portion of number listed in the balance sheet is ____________.
A. paid-in capital
B. retained earnings
C. dividend
D. cash
15．Please select the components which should be deducted from the original value of plant assets when we compute their net value _______.
A. Merchandise inventory
B. Income tax payable
C. Accumulated depreciation
D. Retained earnings
16． Which of the following would not be included on a balance sheet?
A. Accounts receivable.
B. Accounts payable.
C. Sales.
D. Cash.
17. Remington provided the following information about its balance sheet:
Cash $ 100
Accounts receivable 500
Stockholders' equity 700
Accounts payable 200
Short-term loans 1,000
Based on the information provided, how much are Remington's liabilities?
A. $200.
B. $900.
C. $1,200.
D. $1,700.
18. Gerald had beginning total stockholders' equity of $160,000. During
the year, total assets increased by $240,000 and total liabilities increased by $120,000. Gerald's net income was $180,000. No additional investments were made; however, dividends did occur during the year.
How much were the dividends?
A. $20,000.
B. $60,000.
C. $140,000.
D. $220,000. the assets of a business are $162,600 and the liabilities are $86,000,how much is the owner’s equity?
A..$76,600
B. $248,600.
C. $147,000.
D. $250,000. Co. purchases on account when Aftin pay the account payable increase do not change
’s equity decreases decrease
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 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
If net income in 20 x 2 was $ 1,500 and there were no withdrawals, how much did the owner invest?
A.$ 4,500
B.$ 6,000
C.$ 45,000
D.$ 43,000
Company receive $ 2 850 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 eq uity
C. Have no effect on total assets
D. Decrease assets and decrease liabilities
entry to record the collection of $ 8000 from a customer on account is .
A. Payable 8000
8000
B. 8000
Receivable 8000
C. 8000
Payable 8000
D. 8000
Revenue 8000
list of a business entitys assests,liabilities,and owner’s equity on
a given date is
balance sheet income statement
statement of cash flow C. A retained earnings statement
III. Translate the following sentences into Chinese.(10 points)
1.The accounting profession today is changing rapidly.
2.Assets are what you are what you ’s Equty is what’s left over .
3.The original voucher is obtained or filled in what business
transactions took place.
4.Normally an asset account will have a debit balance.
5.The term “debit” is often abbreviated to “Dr.”
IV. Prepare a convenient bank reconciliation form according to the
following bank statement and de positor’s book.(10 points)
Bank Statement
Depositor’s R ecord
Bank Reconciliation
Date Month
V. Put the correct answer into the blanks.(6points)
basic Accouting equation is: .
rule of debits and credits is: ,
.
3. Using straight-line depreciation,
Annual Dpreciation=( - )/
VI. Translate The Following Terms Into Chinese . (10 points).
1. surplus reserve machine
3. Construction in progress worth
5. promissory note
6. in other words
distribution 8. storage room
plus interest 10. accounting statement
VII. The following is transactions of ABC make entries.(24 poins) 1..ABC company was established on ,2010,when the owners,Mrs Smiths 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 promissory
note 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 customer
for $ 2,000 for the goods provided.
issues a 9%-5， $100,000 bond at its face amount. The bond is dated January 1, 2010 and requires interest payments until the bond principal at the end of 5 years.
(1) Entry to bonds issued;
(2) Entry to record the accrual interest for each year;
(3) 2014 the company repays the principal plus interest.
《财会专业英语》期末试卷答卷
the following into corresponding groups. (15 points)
II. Please find the best answers to the following questions. (25 Points)
III. Translate the following sentences into Chinese.(10 points) 1.
2.
3.
4.
5.
IV. （10points） Bank Reconciliation
Date Month
V. Put the correct answer into the blanks.(6points)
basic Accouting equation is: .
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 make entries.(24 poins)
《财会专业英语》答案
the following into corresponding groups. (15 points)
II. Please find the best answers to the following questions. (25 Points)
III. Translate the following sentences into Chinese.(10 points)（略）
IV. （10points） Bank Reconciliation
Date 31 Month May
V. Put the correct answer into the blanks.(6points)
=Liabilities+Owner’s equity .
2. Every debit must have a credit,all debits must equal all credits. ,
3. Using straight-line depreciation,
Annual Dpreciation=( Original Cost- Salvage Value) /Years of Service Life
VI. Translate The Following Terms Into Chinese . (10 points).
（略）
VII. The following is transactions of ABC make entries.(24 poins)（略）
会计专业英语翻译题知识分享
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计专业英语期末试题 )
期期末测试题 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 asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、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，一个就是负债，另一个就是所有者权益。负债就是由过去得交易或事件产生得实体得义务，其结算可能导致未来资产或服务得转让或使用。 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)、会计要素就是会计实践得基础分类。它们就是保护财务状况与实体经营
会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
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)
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
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会计专业英语期末考试练习卷(new)
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