会计学专业 会计英语试题.doc
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1、一、 words and phrases1. 残值 scrip value2. 分期付款 installment3. concern 企业4. reversing entry 转回分录5. 找零 change6. 报销 turn over7. past due 过期8. inflation 通货膨胀9. on account 赊账10. miscellaneous expense 其他费用11. charge 收费12. 汇票 draft13. 权益 equity14. accrual basis 应计制15. retained earnings 留存收益16. trad-in 易新,以旧换新
2、17. in transit 在途18. collection 托收款项19. 资产 asset20. proceeds 现值21. 报销 turn over22. dishonor 拒付23. utility expenses 水电费24. outlay 花费25. IOU 欠条26. Going-concern concept 持续经营27. 运费 freight二、 Multiple-choice question1.Which of the following does not describe accounting? ( C )A. Language of business B. U
3、seful ofr decision making C. Is an end rathe than a means to an end. D.Used by business, government, nonprofit organizations, and individuals.2.An objective of financial reporting is to ( B )A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate m
4、anagement results compared with standards. D.Provide information on compliance with established procedures.3.Which of the following statements is(are) correct?( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.A company may use different de
5、preciation methods in its financial statements and its income tax return.C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-
6、product method.4. Which of the following is(are) correct about a companys balance sheet? ( B )A.It displays sources and uses of cash for the period.B.It is an expansion of the basic accounting equationC.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both
7、 an income statement and statement of cash flows are availabe.5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )A.Information used to determine which products to poduce B.Information about economic resources,
8、 claims to those resources, and changes in both resources and claims.C.Information that is useful in assessing the amount, timing, and uncertainty of future cash flows.D.Information that is useful in making ivestment and credit decisions.6.Each of the following measures strengthens internal control
9、over cash receipts except. ( C )A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use of cash registers. D.The deposit of cash receipts in the bank on a daily basis.7.The primary purpose for using an inventory flow assumption is to. ( A )
10、A.Offset against revenue an appropriate cost of goods sold. B.Parallel the physical flow of units of merchandise. C.Minimize income taxes. D.Maximize the reported amount of net income.8.In general terms, financial assets appear in the balance sheet at. ( B )A.Current value B.Face value C.Cost D.Esti
11、mated future sales value. 9.If the going-concem assumption is no longer valid for a company except. ( C )A.Land held as an ivestment would be valued at its liquidation value. B.All prepaid assets would be completely written off immediately.C.Total contributed capital and retained earnings would rema
12、in unchanged. D.The allowance for uncollectible accounts would be eliminated.10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses?( C )A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the
13、right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits. C.The effects of revenue and expenses on owners equity.D.The realiz
14、ation principle and the matching principle.11.Which of the following statements is(are) correct?( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.The cost of a machine do not includes the cost of repairing damage to the machine during the
15、installation prcess.C.A company may use same depreciation methods in its finacial statements and its income tax return.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.12.A set of financial statements ( B ) except.A.Is
16、 intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization. C.Includes notes disclosing information necessary for the pro
17、per interpretation of the statements.D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.13.The primary purpose for using an inventory flow assumption is to. ( B )A.Parallel the physical flow of units of merchandise. B.Offset against rev
18、enue an appropriate cost of goods sold C.Minimize income taxes. D.Maximize the reported amount of net income.14.Indicate all correct answers. In the accounting cycle. ( D )A.Transactions are posted before they are journalized.B.A trial balance is prepared after journal entries havent been posted. C.
19、The Retained Earnings account is not shown as an up-to-date figure in the trial balance. D.Joumal entries are posted to appropriate ledger accounts.15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )A.Extemal users have the ability to prescribe information they wan
20、t. B.Information is always based on exact measures. C.Financial reporting is usually based on industries or the economy as a whole. D.Financial accounting does not directly measure the value of a business enterprise.16.Indicate all correct answers. Dividends except ( A )A.Decrease owners equity. B.D
21、ecrease net income C.Are recorded by debiting the Cash accountD.Are a business expense17.Which of the following practices contributes to efficient cash management? ( C )A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.B.Record all cash receipts and cash payments
22、 at the end of the month when reconciling the bank statements.C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance. D.Pay each bill as soon as the invoice arrives.18.Which of the following would you expect to find in a correctly prepar
23、ed income statement? ( A )A.Revenues earned during the period. B.Cash balance at the end of the period. C.Contributions by the owner during the period. D.Expenses incurred during the next period to earn revenues.19.Which of the following are important factors in ensuring the integrity of accounting
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