會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)期末考試練習(xí)卷(new)只是分享

1、精品文檔1. The economic resources of a business are called:BA. Owner s EquityB. AssetsC. Accounting equationD. Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRSCompany makes a partial payment of $2100 to DTK Company. The journal entry made on January 20by DTK

2、 Company to record this transaction includes:DA. 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

3、balance sheet at:AA. Face value. 賬面價(jià)值B. Current value. 現(xiàn)值C. Market value. 市場(chǎng)價(jià)值D. Estimated future sales value.4. Each of the following measures strengthens internal control over cash receipts except : DA. The use of a voucher system.B. Preparation of a daily listing of all checks received through th

4、e 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?DA. Beginning inventoryB. Cost of goods sold.C. Cost of goods available for saleD. Ending inventory6. Why do companies prefer the L

5、IFO inventory 后進(jìn)先出法method during a period of rising prices?BA. Higher reported incomeB. Lower income taxesC. Lower reported incomeD. Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment?DA. IntangibleB

6、. Unlimited lifeC. Being sold in its useful lifeD. Not capable of rendering benefits to the business in the future.8. Which account is not a contra-asset account? BA. Depreciation ExpenseB. Accumulated DepletionC. Accumulated DepreciationD. Allowance for Doubtful Accounts9. What are the two factors

7、that make ownership of an interestin a general partnership particularlyrisky? AA. Mutual agency and unlimited personal liabilityB. Limited life and unlimited personal liability.C. Limited life and mutual agency.D. Double taxation and mutual agency10. Which of the following types of business owners d

8、o not take an active role in the daily management of the business? DA. General partnersB. Limited liability partnersC. Sole proprietors 個(gè)體經(jīng)營(yíng)者D. Stockholders in a publicly owned corporation11. Analysts can use the footnotes to the financial statements toDA. Help their analysis of financial statements

9、B. Help their understanding of financial statementsC. Help their checking of financial statements.D. All of the above12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio? CA. 0.125B. 0.208C. 0.333D. 3.013. The horiz

10、ontal analysis is used mainly toAA. Analyzing financial trendsB. Evaluating financial structureC. Assessing the pat performancesD. Measuring the term-paying ability14. Among the following ratios, which is used for long-term solvency analysis?長(zhǎng)期償債能力分析AA. Current ratio 流動(dòng)比率B. Times-interest-earned rat

11、ioC. Operating cycleD. Book value per share15. A profit-making business that is a separate legalentity and in which ownership is divided intoshares of stock is known as a DA. Sole proprietorship 個(gè)體獨(dú)資公司B. Single proprietorshipC. Partnership 合伙公司D. Corporation 股份有限公司1、 名詞解釋(10 分 )(1) Journal entry ：日記

12、賬Journal entry is a logging of transactions into accounting journal items. Itcan consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be unbalanced. Journal entries can record unique items o

13、r recurring items such as depreciation or bond amortization.(2) Going concern ：持續(xù)經(jīng)營(yíng)The company will continue to operate in the near future, unlesssubstantial evidence to the contrary exists.(3) Matching principle ：一致性原則(4) Working capital ：營(yíng)運(yùn)資金(5) Revenue expenditure ：收入費(fèi)用2、 會(huì)計(jì)業(yè)務(wù)(共 35 分)1. On Decemb

14、er 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months.(1) Prepare the general journal entry to record obtaining the loan from the bank on December 1.(2) Prepare the adjusting journal entry to record accrual of the interes

15、t payable on the loan on December 31.(3) Prepare the presentation of the liability to the bank on ME s December balance sheet.Answer:(4) Debit: cash $250000Credit: current liabilities $250000(5) Debit: Accrual Expense $5000 不確定 Credit: Interest Payable $5000(6) P392. The following information relati

16、ng to the bank checking account is available for Music Hall at July 31: Balance per bank statement at July 31$20 0000Balance per depositor s records18 860Outstanding checks2 000Deposits in transit800Service charge by bank60Prepare a bank reconciliation 銀行對(duì)賬工作fro Music Hall at July 31.Answer:P423. Pl

17、ease prepare the related entries according to the following accounting events.1) Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales willbe uncollectible. Please prepar

18、e the adjusting entry to record the estimated uncollectible.2) On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500balance owed by Nick Company. Please make the entry to record the write-off.3) On July 1, Nick Company paid the $500 amount that had been writte

19、n off on March 1.Answer:(1)(2) Debit: Uncollectible Accounts Expense 壞賬損失$12000Credit: Allowance for Doubtful Accounts 壞賬準(zhǔn)備$12000(3)(4) Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(5)(6) Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit:

20、Cash $500Credit: Accounts Receivable $500四、英譯漢( 40 分)（1） Accounting principles are not like physical laws; they do not exist in nature, awaiting discoveryman. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways gene

21、rally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.會(huì)計(jì)準(zhǔn)則不像自然法則那樣天生就存在等待人類(lèi)去探索。會(huì)計(jì)準(zhǔn)則需要人類(lèi)在財(cái)務(wù)報(bào)告最重要目標(biāo)的指引下去不斷發(fā)展。很多時(shí)候我們認(rèn)為會(huì)計(jì)準(zhǔn)則就像一場(chǎng)組織運(yùn)動(dòng)的規(guī)則（例如足球或 籃球的規(guī)則）（2） Accounting have devised procedures whereby the flows of cash receipts and payme

22、nts are spreadover a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments.會(huì)計(jì)有特定的流程。在這個(gè)流程中現(xiàn)金收支在一定時(shí)間內(nèi)通過(guò)一些特定方式流入流出并產(chǎn)生收入。收入代表一個(gè)公司在某一時(shí)間段的經(jīng)濟(jì)效益。收入這個(gè)概念在現(xiàn)實(shí)世界中包含著大量決策和評(píng)判。（3 ） Accounting is an information system of interpreting, recording, measuring, classifying,summarizing, reporting and describing business economic activities withmonetary unit as its maincriterion. The accounting informat