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专业英语期末试卷.doc

专业英语期末试卷.doc
专业英语期末试卷.doc

Part I .Translating the following terms

1、N otes to financial statements

2、A ccounting elements

3、V ariable costs

4、E conomic entity

5、D epreciation expense

6、D eferred income taxes

7、N ominal accounts

8、R OA

9、L IFO

10> Work in process

11、现金收支

12、原材料

13、制造费用

14、相关性

15、持续经营

16、复式记账

17、优先股

18、预付费用

19、购货退回与折让

20、永续盘存制

Part II? True or False

1、The accounting process generates financial reports for both internal ”

and "external" users?

2、T he balance sheet reflects the basic accounting equation and the means of financing the organization,s assets?

3、T he existence of Accounts Receivable on the Balance Sheet indicates that the company has one or more creditors?

4、L iabiIities are classified and presented in increasing order of liquidity?

5、W orking capital equals current assets less current liabilities?

6、D eclaration of dividends reduces the retained earnings portion of the owners5 equity of the corporation and creates a liabilities called

Divi dends Payab1e?

7、A chart of accounts is a listing of the titles of all accounts.

8、T he cash basis of accounting often violates the matching rule?

9、C losing entries convert real and nominal accounts to zero balance?

10> The work sheet is published with the balanee sheet and income statement, as a supplementary statement?

11> A company,s sustainable growth rate is the highest growth rate in sales it can attain without issuing new stock? 12、Only rapidly growing firms have growth management problems.

13> ROE is a measure of the efficiency with which a company employs owners,capita 1.

14、Present value i s the amount of cash infl ows or out fl ows discounted to their present value?

15> It is no accident that Profit Margin and Assets Turnover tend to vary inversely in a certain business?

16> An collection period of 40 days means that the company has an average of 40 days, worth of credit sales tied up in accounts receivable?

17> Pro forma financial statements are the most widely used vehicles for financial forecasting?

18> The percent-of-sales method can provide simple, logical estimates of many important variables in the course of financial forecasting?

Par till. Accounting practice

1

Use the given information of ABC Company and prepare a Balance sheet.、

interest payable34, 000 prepaid rent30, 000 cash82, 000 accounts payable145, 000 income tax payable39, 800 paid-in capital300,000

store equipment 743, 000

bonds payable289,000

merchandise inventory55, 000

retained earnings110,200 accumulated17&

000 depreciation

wage payable60, 000 accounts receivable 246, 000

2、Use the above completed Balance sheet and the following Income statement to calculate

(1)Debt-to-assets ratio

(2)Return on equity

(3)Collection period

(4)Total assets turnover

(5)Current ratio

Part IV. Journalizing these given transactions for A&B Corporation?

(1)Sold merchandise on credit to Corson $50,000,with terms of 1/10, n/30. (Net method)

(2)Purchased merchandise worthy of $40, 000 from Galen Company on credit.

(3)Estimated uncollectible accounts receivable of $10, 000 for the period.

(4)Merchandise costing $2000 was sold and returned now by the customer.

(5)Accrued interest expense$600.

ACCOUNTING ENGLISH Middle~of-term Test Papers

The Answer Sheet:

Class:Name: No: Grade:

Part HL

1、Balance Sheet

2、Financial ratios

Part IV Journal entries

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