會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)期末試題 )

1、.期期末測(cè)試題、Translate The Following Terms Into Chinese . 1. entity concept 主題概念 2.depreciation折舊3. double entry system 4.inventories5. stable monetary unit 6.opening balance7.current asset 8.financial report9.prepaid expense 10.internal control11.cash flow statement 12.cash basis13.tangible fixed asset

2、14.managerial accounting15. current liability 16.internal control 17.sales return and allowance 18.financial position19.balance sheet 20.direct write-off method、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures

3、business activities, processes into reports and communicates these findings to decision makers.2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions

4、, other companies, and academic researchers.3. There are two sources of assets. One is liabilities and the other is owners equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the

5、 future.資產(chǎn)有兩個(gè)來(lái)源，一個(gè)是負(fù)債，另一個(gè)是所有者權(quán)益。負(fù)債是由過(guò)去的交易或事件產(chǎn)生的實(shí)體的義務(wù)，其結(jié)算可能導(dǎo)致未來(lái)資產(chǎn)或服務(wù)的轉(zhuǎn)讓或使用。4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They a

6、re assets, liabilities, owners equity, revenue, expense and profit (income).會(huì)計(jì)要素是會(huì)計(jì)實(shí)踐的基礎(chǔ)分類(lèi)。它們是保護(hù)財(cái)務(wù)狀況和實(shí)體經(jīng)營(yíng)的重要部分。在中國(guó)，我們有六個(gè)會(huì)計(jì)要素。它們是資產(chǎn)，負(fù)債，所有者權(quán)益，收入，費(fèi)用和利潤(rùn)（收入）。5. The general journal (or journal) is a book of original entry that links the debits and credits of individual transactions by providing a complet

7、e record of each transaction in one place, in chronological order.普通日記賬（或日記賬）是一個(gè)鏈接這借方和個(gè)別交易的信用的一本原始條目，是按時(shí)間順序，在一個(gè)地方提供一個(gè)完整的交易記錄。. Please find the best answers to the following questions. 1. Which of the following statement is false? a. The partnership form of business organization protects the personal

8、 assets of the owner from creditors of the businessb. A proprietorship has a single ownerc. Accounting is the information system that measures business activities, processes that information into reports, and communicates the results to decision makers.d. The FASB determines how accounting is practi

9、ced in the United States2. The principle or concept that holds that an entity will remain in operation for the foreseeable future is the a. going-concern conceptb. stable-monetary-unit conceptc. reliability principle d. cost principle3. Aftin Co. performs services on account when Aftin collects the

10、account receivable a. assets increaseb. assets do not changec. owners equity decreasesd. liabilities decrease4. An income statement reports .a.the assets, liabilities, and owners equity on a particular dateb.the change in the owners capital during the periodc.the cash receipt and cash payment during

11、 the period d.the difference between revenues and expenses during the period5.The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:20 x 120 x 2 Assets$ 75,000$ 90,000Liabilities36,00045,000If net income was $ 1,500 and there were no withdrawals, h

12、ow much did the owner invest? a. $ 4,500b. $ 6,000c. $ 45,000d. $ 43,0006.Traylor Company paid $ 2850 on account. The effect of this transaction on the accounting equation is to .A.Decrease assets and decrease owners equityB.Increase liabilities and decrease owners equityC.Have no effect on total as

13、setsD.Decrease assets and decrease liabilities7.The journal entry to record the collection of $ 890 from a customer on account is .A.Accounts Payable 890Cash890B.Cash890Accounts Receivable 890C.Cash890Account Payable890D.Cash890Service Revenue8908.The ending Cash account balance is $ 57600. During t

14、he period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must have A. $ 68,400B. $ 46,800C. $ 181,900D. Cannot be determined from the information given9.Use the following selected information for the Alecia Company to calculate

15、the correct credit column total for a trial balance .Accounts receivable$ 7,200Accounts payable 6,900Building179,400Cash15,800Capital64,000Insurance expense6,500Salary expense56,100Salary payable3,600Service revenue190,500A. $ 201,000 B $ 137,100 C $ 265,000 D $ 74,50010.Which of the following state

16、ments is correct? .A.The chart of accounts is a list of all accounts with their balancesB.The trial balance is a list of all accounts with their balances, divided as debit or creditC.The ledger is maintained in chart-of-accounts orderD.Both B and C are correct11. Which of the following items is the

17、greatest in dollar amount?( )A. beginning inventory B. cost of goods sold C. cost of goods available for sale D. ending inventory12. A company performs service on account t, when it collects the accounts receivable ( )A. assets increase B .assets dont changeC. owners equity decrease D. liabilities d

18、ecrease13. The economic resources of a business are called ( )A. owners equity B. assets C. accounting equation D .liabilities14. Which of the following financial statements shows the financial position of a business entity at a specified date?A. balance sheet B. income statement C. statement of ret

19、ained earnings D. cash flow statement15. The purchase of office supplies on account will ( )A. increase an asset and increase owners equity B. increase an asset and decrease another assetC. increase an asset and increase a liabilityD. increase an asset and decrease a liability16.Which of the followi

20、ng items is not an element of the balance sheet? ( )A. assets B. expenses C. liabilities D. owners equity17. A transaction caused a$10000 decrease in both total assets and liabilities. This transaction could have been( )A. purchase of a delivery truck for $10000 cashB. an asset with a cost of $10000

21、 was destroyed by fireC. repayment of a $10000 bank loanD. collection of a $10000 account receivable18. Transferring transaction data from the journal to the ledger is called ( )A. posting B. recording C. journalizing D. interpreting19.For purpose of the cash flow statement ,the term cash includes c

22、ash on hand ,cash on deposit, and ( )A. cash in banks B. paper money C. cash equivalents D. coins20. The principle that holds that an entity will remain in operation for the foreseeable future is the ( )A. going-concern concept B. stable-monetary-unit concept C. reliability principle D. cost principle.Recording transactions in the general journal using the following accounts: Fixed Assets(固定資產(chǎn)), Cash(現(xiàn)金), Rent Expense(房租費(fèi)用), Accounts Receivable(應(yīng)收賬款), Accounts Payable(應(yīng)付賬款), Sales(銷(xiāo)售收入).1. Sunrise