會計英語試題及答案

會計英語試題及答案會計專業(yè)英語是會計專業(yè)人員職業(yè)發(fā)展的必要工具。學習會計專業(yè)英語就是學習如何借助英語解決與完成會計實務(wù)中涉外的專業(yè)性問題和任務(wù)。以下為你收集了會計英語練習題及答案，希望給你帶來一些參考的作用。一、單選題Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1)Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and3B1and4C3onlyD2and3Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec2010hemakescreditsalesof$55000andreceivescashof$46500fromcreditcustomers.Whatisthebalanceontheaccountsreceivablesat31Dec2010?A.$8500Dr B.$8500Cr C.$14000Dr D.$14000CrShoulddividendspaidappearonthefaceofacompany’scashflowstatement?A. Yes B. NoC.Not sure D. EitherWhichof the following inventory valuationmethodsislikelytoleadtothehighestfigureforclosinginventoryatatimewhenpricesaredropping?A.WeightedAveragecostB.Firstinfirstout(FIFO)C.Lastinfirstout(LIFO)D.UnitcostWhichoffollowingitemsmayappearasnon-currentassetsinacompany’sthestatementoffinancialposition?(1)plant,equipment,andproperty(2)companycar(3)4000cash(4)1000chequeA.(1),(3)B.(1),(2)C.(2),(3)D.(2),(4)Whichofthefollowingitemsmayappearascurrentliabilitiesinacompany'sbalancesheet?investmentinsubsidiaryLoanmaturedwithinoneyear.(3)incometaxaccrueduntillyearend.(4)PreferencedividendaccruedA(1),(2)and(3)B(1),(2)and(4)C(1),(3)and(4)D(2),(3)and(4)ThetrialbalancetotalsofGammaat30September2010are:Debit$992,640Credit$1,026,480WhichTWOofthefollowingpossibleerrorscould,whencorrected,causethetrialbalancetoagree?Aniteminthecashbook$6,160forpaymentofrenthasnotbeenenteredintherentpayableaccount.Thebalanceonthemotorexpensesaccount$27,680hasincorrectlybeenlistedinthetrialbalanceasacredit.$6,160proceedsofsaleofamotorvehiclehasbeenpostedtothedebitofmotorvehiclesassetaccount.Thebalanceof$21,520ontherentreceivableaccounthasbeenomittedfromthetrialbalance.A1and2B2and3C2and4D3and4Listedbelowaresomecharacteristicsoffinancialinformation.(1)True(2)Prudence(3)Completeness(4)CorrectWhichofthesecharacteristicscontributetoreliability?A(1),(3)and(4)onlyB(1),(2)and(4)onlyC(1),(2)and(3)onlyD(2),(3)and(4)only(window.cproArray=window.cproArray|口).push({id:“u3054369”});Whichofthefollowingstatementsarecorrect?tobeprudent,companychargedepreciationannuallyonthefixedassetsubstanceoverformmeansthatthecommercialeffectofatransactionmustalwaysbeshowninthefinancialstatementsevenifthisdiffersfromlegalforminordertoachievethecomparable,itemsshouldbetreatedinthesamewayyearonyearA.2and3onlyB.AllofthemC.1and2only D.3onlywhichofthefollowingaboutaccrualsconceptarecorrect?(1)allfinancialstatementsarebasedontheaccrualsconcepttheunderlyingtheoryofaccrualsconceptandmatchingconceptaresameaccrualsconceptdealswithanyfigurethatincurredintheperiodirrelevantwithit’spaidornotA.2and3onlyB.AllofthemC.1and2only D.3only二、翻譯題1、將下列分錄翻譯成英文.借：固定資產(chǎn)清理 30000累 計 折舊 10000貸：固定資產(chǎn) 40000.借：應付票據(jù) 40000貸：銀行存款 400002、將下列詞組按要求翻譯(中翻英，英翻中)(1)零用資金(2)本票(3)試算平衡(4)不動產(chǎn)、廠房和設(shè)備(5)Notesandcoins(6)moneyorder(7)generalledger(8)directdebt(9)報銷(10)revenueandgains三、業(yè)務(wù)題Johnnysetupabusinessandinthefirstafewdaysoftradingthefollowingtransactionsoccurred(ignoreallthetax):Heinvests$80000ofhismoneyinhisbusinessbankaccount.HethenbuysgoodsfromIsabel,asupplierfor$4000andpaysbycheque,thegoodsisdeliveredrightafterthepaymentAsaleismadefor$3000-thecustomerpaysbychequeJohnnymakesanothersalefor$2000andthecustomerpromisestopayinthefuture5)Hethenbuysgoodsfromanothersupplier,Kamen,for$2000oncredit,goodsisdeliveredontimeHepaysatelephonebillof$800bychequeThecreditcustomerpaysthebalanceonhisaccountHereturenedsomefaultygoodstohissupplierKamen,whichworth$400.9)Bankinterestof$70isreceivedAchequecustomerreturned$400goodstohimforarefund(window.cproArray=window.cproArray|[]).push({id:“u3054371”});參考答案1、單選題1-5CCACB6-10DCABA2、翻譯題1)中翻英.DrdisposaloffixedassetDepreciationCrfixedasset.DrnotespayableCrbank3、業(yè)務(wù)題DrCashCrcapitalDr finishe