会计学专业_会计英语试题[1]

一、 wordsandphrases

1.残值scripvalue

2.分期付款installment

3.concern企业

4.reversingentry转回分录

5.找零change

6.报销turnover

7.pastdue过期

8.inflation通货膨胀

9.onaccount赊账

10.miscellaneousexpense其他费

用

11.charge收费

12.汇票draft

13.权益equity

14.accrualbasis应计制15.retainedearnings留存收益

16.trad-in易新，以旧换新

17.intransit在途

18.collection托收款项

19.资产asset

20.proceeds现值

21.报销turnover

22.dishonor拒付

23.utilityexpenses水电费

24.outlay花费

25.IOU欠条

26.Going-concernconcept持续经

营

27.运费freight

二、Multiple-choicequestion

1.Whichofthefollowingdoesnotdescribeaccounting?(C)

https://www.sodocs.net/doc/c81232106.html,nguageofbusiness

https://www.sodocs.net/doc/c81232106.html,efulofrdecisionmaking

C.Isanendrathethanamea nstoanend.

https://www.sodocs.net/doc/c81232106.html,edbybusiness,government,nonprofitorganizations,andindividuals.

2.Anobjectiveoffinancialreportingisto(B)

A.Assesstheadequacyofinternalcontrol.

B.Provideinformationusefulforinvestordecisions.

C.Evaluatemanagement resultscomparedwithstandards.

D.Provideinformationoncompliancewithes tablishedprocedures.

3.Whichofthefollowingstatementsis(are)correct?(B)

A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforther eplacementofplantassets.

B.Acompanymayusedifferentdepreciationmethodsinitsfinancialstatement sanditsincometaxreturn.

C.Thecostofamachineincludesthecostofrepairingdamagetothemachineduri ngtheinstallationprocess.

D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmore quicklythandoesuseoftheunit-of-productmethod.

4.Whichofthefollowingis(are)correctaboutacompany’sbalancesheet?(B)

A.Itdisplayssourcesandusesofcashfortheperiod.

B.Itisanexpansionofthebasicaccountingequation

C.Itisnotsometimesreferredtoasastatementoffinancialposition.

D.Itisunnecessaryifbothanincomestatementandstatementofcashflowsarea vailabe.

5.Objectivesoffinancialreportingtoexternalinvestorsandcreditorsincl udepreparinginformationaboutallofthefollowingexcept.(A)

https://www.sodocs.net/doc/c81232106.html,rmationusedtodeterminewhichproductstopoduce

https://www.sodocs.net/doc/c81232106.html,rmationabouteconomicresources,claimstothoseresources,andchang esinbothresourcesandclaims.

https://www.sodocs.net/doc/c81232106.html,rmationthatisusefulinassessingtheamount,timing,anduncertainty offuturecashflows.

https://www.sodocs.net/doc/c81232106.html,rmationthatisusefulinmakingivestmentandcreditdecisions.

6.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashrecei ptsexcept.(C)

A.Theuseofapettycashfund.

B.Preparationofadailylistingofallchecksrec eivedthroughthemail.

C.Theuseofcashregisters.

D.Thedepositofcashreceiptsinthebankonadaily basis.

7.Theprimarypurposeforusinganinventoryflowassumptionisto.(A)

A.Offsetagainstrevenueanappropriatecostofgoodssold.

B.Parallelthephy sicalflowofunitsofmerchandise.

C.Minimizeincometaxes.

D.Maximizethere portedamountofnetincome.

8.Ingeneralterms,financialassetsappearinthebalancesheetat.(B)

A.Currentvalue

B.Facevalue

C.Cost

D.Estimatedfuturesalesvalue.

9.Ifthegoing-concemassumptionisnolongervalidforacompanyexcept.(C)

https://www.sodocs.net/doc/c81232106.html,ndheldasanivestmentwouldbevaluedatitsliquidationvalue.

B.Allprepaidassetswouldbecompletelywrittenoffimmediately.

C.Totalcontributedcapitalandretainedearningswouldremainunchanged.

D.Theallowanceforuncollectibleaccountswouldbeeliminated.

10.Whichofthefollowingexplainsthedebitandcreditrulesrelatingtothere cordingofrevenueandexpenses?(C)

A.Expensesappearontheleftsideofthebalancesheetandarerecordedbydebit s;revenueappearsontherightsideofthebalancesheetandisreoordedbycredi ts.

B.Expensesappearontheleftsideoftheincomestatementandarerecordedbyde bits;Revenueappearsontherightsideoftheincomestatementandisrecordedb ycredits.

C.Theeffectsofrevenueandexpensesonowners’equity.

D.Therealizationprincipleandthematchingprinciple.

11.Whichofthefollowingstatementsis(are)correct?(B)

A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforther eplacementofplantassets.

B.Thecostofamachinedonotincludesthecostofrepairingdamagetothemachin eduringtheinstallationprcess.

C.Acompanymayusesamedepreciationmethodsinitsfinacialstatementsandit sincometaxreturn.

D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmore quicklythandoesuseofthestraight-linemethod.

12.Asetoffinancialstatements(B)except.

A.Isintendedtoassistusersinevaluatingthefinancialposition,profitabi lity,andfutureprospectsofanentity.

B.IsintendedtoassisttheIntemalRevenueServiceindeteminingtheamountof

incometaxesowedbyabusinessorganization.C.Includesnotesdisclosinginf ormationnecessaryfortheproperinterpretationofthestatements.

D.Isintendedtoassistinvestorsandcreditorsinmakingdecisionsinventory theallocationofeconomicresources.

13.Theprimarypurposeforusinganinventoryflowassumptionisto.(B)

A.Parallelthephysicalflowofunitsofmerchandise.

B.Offsetagainstrevenu eanappropriatecostofgoodssold

C.Minimizeincometaxes.

D.Maximizetherep ortedamountofnetincome.

14.Indicateallcorrectanswers.Intheaccountingcycle.(D)

A.Transactionsarepostedbeforetheyarejournalized.

B.Atrialbalanceispreparedafterjournalentrieshaven’tbeenposted.

C.TheRetainedEarningsaccountisnotshownasanup-to-datefigureinthetria lbalance.

D.Joumalentriesarepostedtoappropriateledgeraccounts.

15.Accordingtotext,ObjectivesofFinancialReportingbyBusinessEnterpri ses.(D)

A.Extemalusershavetheabilitytoprescribeinformationtheywant.

https://www.sodocs.net/doc/c81232106.html,rmationisalwaysbasedonexactmeasures.

C.Financialreportingisusuallybasedonindustriesortheeconomyasawhole.

D.Financialaccountingdoesnotdirectlymeasurethevalueofabusinessenter prise.

16.Indicateallcorrectanswers.Dividendsexcept(A)

A.Decreaseowners’equity.

B.Decreasenetincome

C.Arerecordedbydebiting theCashaccount

D.Areabusinessexpense

17.Whichofthefollowingpracticescontributestoefficientcashmanagement ?(C)

A.Neverborrowmoney-maintainacashbalancesufficienttomakeallnecessary payments.

B.Recordallcashreceiptsandcashpaymentsattheendofthemonthwhenreconci lingthebankstatements.

C.Preparemonthlyforecastsofplannedcashreceipts,payments,andanticipa tedcashbalancesuptoayearinadvance.

D.Payeachbillassoonastheinvoicear rives.

18.Whichofthefollowingwouldyouexpecttofindinacorrectlypreparedincom estatement?(A)

A.Revenuesearnedduringtheperiod.

B.Cashbalanceattheendoftheperiod.

C.Contributionsbytheownerduringtheperiod.

D.Expensesincurredduringth enextperiodtoearnrevenues.

19.Whichofthefollowingareimportantfactorsinensuringtheintegrityofac countinginformation?(D)

A.Institutionalfactors,suchasstandardsforpreparinginformation.

B.Pro fessionalorganizations,suchastheAmericanInstituteofCPAs.

https://www.sodocs.net/doc/c81232106.html,petenc e’judgment’andethicalbehaviorofindividualaccountants’

D.Allofthea

bove.

三、Practices1

1.OnJan.1,2000,MarkCo,acquiredequipmenttouseinitsoperations.Theequi pmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$ 5,000.Thedepreciationapplicabletothisequipmentwas$40,000for2000,cal culatedunderthesum-of–the-years’–digitsmethod.Required:Determine theacquisitioncostoftheequipment.(C)

A.$210,000

B.$250,000

C.$225.000

D.$200,000

2.OnJan.2,2002,MarkCo,acquiredequipmenttouseinitsoperations.Theequi pmenthasanestimatedusefullifeof10yearsandanestimatedsalvagevalueof$ 5,000.Thedepreciationapplicabletothisequipmentwas$24,000for2004,cal culatedunderthesum-of–the-years’–digitsmethod(4%).Required:Deter minetheacquisitioncostoftheequipment.(C)

A.$220,000

B.$250,000

C.$224.000

D.$200,000

3.October1,2005,CoastFinancialIoanedBartCorporation$3000,000,receiv inginexchangeanine-month,12percentnotereceivable.Coastendsitsfiscal yearonDecember31andmakesadjustingentriestoaccrueinterestearnedonall notesreceivable.TheinterestearnedonthenotereceivablefromBartCorpora tionduring2006willamountto.(A)

A.$9,000

B.$18,000

C.$27.000

D.$36,000

Question:Whatisthereconciledbalance?(B)

A.$4,187

B.$4,085

C.$4,090

D.$4,000

Required:Choosethereconciledbalance.(D)

A.$3,220

B.$3,250

C.$3,200

D.$3,225

Required:Calculatethecostofgoodsavailableforsale(C)

A.$475,000

B.$474,000

C.$470,000

D.$473,000

Required:Calculatethecostofgoodssold(D)

A.$225,000

B.$254,000

C.$250,000

D.$253,000

8.Attheendofthecurrentyear,theaccountsreceivableaccounthasadebitbal anceof$60,000andnetsalesfortheyeartotal$100,000.Theallowanceaccount beforeadjunstmenthasadebitbalanceofa$500,anduncollectibleaccountsex penseisestimatedat1%ofnetsales.Question:Theentryfortheabovebaddebts is(A)

A.Dr.BadDebtAccts.$1,500

B.Dr.BadDebtAccts.$500

Cr.AllowanceDoubtfulAccts.$1,500Cr.AllowanceDoubtfulAccts.$500 C.Dr.BadDebtAccts.$1,000D.Dr.BadDebtAccts.$1,500

Cr.AcctsRec.$1,000Cr.AcctsRec.$1,500

9.ThebalancesheetitemstoTheOvenBakery(arrangedinalphabeticalorder)w ereasfollowsatAugust1,2005.(Youaretocomputethemissingfigureforretai nedearnings.)(4%)

REQUIRED:FindRetainedearningsatAugust12005(D)

A.$420,000

B.$44,000

C.$40,000

D.$48,000

Practices2 Suebeganapublicaccountingpracticeandcompletedthesetransactionsdurin

gfirstmonthofthecurrentyear.

Required:Choosetheentriestorecordthefollowingtransactons.

1.Invested$50,000cashinapublicaccountingpracticebegunthisday.(A)

A.Dr.Cash$50,000

B.Dr.CapitalStock$50,000

Cr.CapitalStock$50,000Cr.Cash$50,000

2.Paidcashforthreemonts’officerentinadvance$900(B)

A.Dr.RentExp.$900

B.Dr.PrepaidRent$900

Cr.Cash$900Cr.Cash$900

3.Paidthepremiumontwoinsurancepolicies,$300.()

A.Dr.PrepaidInsurance$300

B.Dr.InsuranceExp$300

Cr.Cash$300Cr.Cash$300

https://www.sodocs.net/doc/c81232106.html,pletedaccountingworkforSunBankoncredit$1000.(A)

A.Dr.AcctsRec$1000

B.Dr.Cash$1000

Cr.AccountingRevenue$1000Cr.AccountingRevenue$1000

5.Paidthemonthlyutilitybillsoftheaccountingoffice$300(A)

A.DrUtilityExp$300

B.DrofficeExp$300

Cr.Cash$300Cr.Cash$300 Lindabeganapublicaccountingpracticeandcompletedthesetransactonsduri ngfirstmonthofthecurrentyear.

Required:Choosetheentriestorecordthefollowingtransactons.

6.Invested$20,000cashinapublicaccountingpracticebegunthisday.(A)

A.DrCash$20,00

B.DrCapitalStock$20,000

Cr.CapitalStock$20,000Cr.Cash$20,00

7.Paidcashforthreemonths’officerentinadvance$1200.(B)

A.Dr.RentExp$1200

B.Dr.PrepaidRent$1200

Cr.Cash$1200Cr.Cash$1200

8.Purchasedoffficesupplies$100andofficeequipment$2,000oncredit.(B)

OfficeSupplies$100OfficeSupplies$100

Cr.AcctsRec.$2,100Cr.AcctsPay.$2,100

https://www.sodocs.net/doc/c81232106.html,pletedaccountingworkforJackHallandcollected$2000cashtherefore.

(B)

A.Dr.AcctsRec$2000

B.Dr.Cash$2000

Cr.AccountingRevenue$2000Cr.AccountingRevenue$2000

10.Purchaseadditionalofficeequipmentoncredit$2500.(A)

Cr.AcctsPay$2500Cr.AcctsRec$2500

四、Translation:

1)Themechanicsofdouble-entryaccountingaresuchthateverytransactionis recordedinthedebitsideofoneormoreaccountsandinthecreditsideofoneorm oreaccountswithequaldebitsandcredits.Suchformofcombinationiscalleda ccountingentry.Wherethereareonlytwoaccountsaffected.2)thedebitandcr editamountsareequal.Ifmorethantwoaccountsareaffceted,thetotalofthed ebitentriesmustequalthetotalofthecreditentries.Thedouble-entryaccou ntingisusedbyvirtuallyeverybusinessorganization,regardlessofwhether thecompany’saccountingrecordsaremaintainedmanuallyorbycomputer.

1.Themechanicsofdouble-entryaccounting.(B)

A.会计两次记账的制度

B.复式记账机制

C.会计的重复记账体制

2.thedebitandcreditamountsareequal.(A)

A.借方金额与贷方金额是相等的

B.借出金额与贷款金额是相等的

C.借入金额与贷款金额是相等的Mostaccountingmethodsarebasedontheassumptionthatthebusinessenterpri sewillhavealonglife.Experienceindicatesthat.1)inspiteofnumerousbusi nessfailures,companieshaveafairlyhighcontinuancerate.Accountantsdon otbelievethatbusinessfirmswilllastindefinitely,buttheydoexpectthemt olastlongenouthto2)fulfilltheirobjectivesandcommitments.

3.inspiteofnumerousbusinessfailures,companieshaveafairlyhighcontinu ancerate.(B)

A.可惜有许多企业失败,但公司仍有较高的持续经营比率。

B.尽管有许多企业倒闭,但公司仍有较高的持续经营比率。

C.大中型商业的主要会计工作办公被叫做统制账。

4.fulfilltheirobjectivesandcommitments.(C)

A.他们充满客观困难与承诺责任。

B.完成他们的目的与提交审议。

C.实现与履行他们的目标及义务。

Theaccountantsinaprivatbusiness,largeorsmall,mustrecordtransactions andprepareperiodicfinancialstatementsfromaccountingrecrds.1)Thechid faccountingofficerinamedium-sizedorlargebusinessisusuallycalledthec ontroller,whomanagestheworkoftheaccountingstaff.Asapartofthetopmana

gementteam,thecontroller2)ischargedwiththetaskofrunningthebusiness, settingitsobjecives,andseeingthattheseobjecivesaremet.

5.Thechiefaccountingofficerinamedium-sizedorlargebusinessisusuallyc alledthecontroller(B)

A.中等或大的商业的主要会计官员通常被称为控制者。

B.大中型企业的主要会计官员通常被称为主计长。

C.大中型企业的主要会计工作办公被叫做统制账。

6.ischargedwiththetaskofrunningthebusiness,settingitsobjectives,and seeingthattheseobjectivesaremet.(A)

A.负责企业经营运作工作，设定经营目标，并了解目标的实现。

B.收取商业企业滚动运作费，设定其客观条件，并观察这些条件的满足。

C.承担企业经营运作工作，设定经营目标，并了解目标的实现。Accountingpracticeneedscertainguidelinestoaction.Accountingtheory1) providestherationaleorjustificationforaccountingpractice.Thestructu reofaccountingtheoryrestsonfoundationofbasicconceptsandassumptionst hatareverbroadmfewinnumber,andderivedfromaccountingpractice.Theprin ciplesofaccountingareunliketheprinciplesofthenaturalsciencesandmath ematics,becausetheycannotbederivedfromorprovedbythelawsofnature.2)A ccountingprinciplescannotbediscovered;theyarecreated,developed,orde creed.Accountingprinciplesaresupportedandjustifiedbyintuition,autho rity,andacceptability.

7.providestherationaleorjustificationforaccountingpractice.(B)

A.提供合理公正的会计实践

B.为会计实务提供理性的判断标准

C.为实践提供有理公正的会计理论

8.Accountingprinciplescannotbediscovered;theyarecreated,developed,o rdecreed.Accountingprinciplesaresupportedandjustifiedbyintuition,au thority,andacceptability.(C)

A.会计原则不能发现理论，它们创造、发展理论并将之立法。

B.会计原则不能发现理论，它们创造、发展了理论并立法通过。

C.会计原则不能发现，它们是被创造、发展后通过立法来确定。

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会计学专业会计英语试题

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