會計(jì)英語(終了)

1、會計(jì)英語（一）復(fù)習(xí)I. Choose the best answer in the following question復(fù)習(xí)：1-7題目計(jì)算題目（2分，10題共20分）1 An Introduction to Accounting( C ) 1.What is the term used to describe the difference between a companys assets and its liabilities, also residual in the assets of an entity that remains after deducting its liabili

2、ties?(資產(chǎn)-負(fù)債=所有者權(quán)益)用來描述一個(gè)公司的資產(chǎn)和負(fù)債之間的差的術(shù)語是什么，也可以說實(shí)體的資產(chǎn)減去負(fù)債的剩余是什么？A. Net Income. B. Shares.C. Owners Equity. D. Revenue.( D ) 2. Which financial statement shows whether the business earned a profit and also lists the types and amounts of the revenues and expenses?顯示企業(yè)是否盈利，還列出了類型、收入和支出的金額的財(cái)務(wù)報(bào)表是？A. Balan

3、ce sheet. B. Statement of owners equity. C. Cash flow statement. D. Income statement.(利潤表)( C ) 3. Which of the following is another term for owners equity?所有者權(quán)益的另一種說法是？A. Net Income. B. Expenses. C. Net assets.(凈資產(chǎn)) D. Revenue.( C ) 4. Which of the following is true of the accounting entity princip

4、le(會計(jì)主體原則)?A. Requires the sole proprietors have unlimited liability.(要求經(jīng)營者有無限責(zé)任？)B. Requires that partnership income be taxed at the partnership level. (要求合資企業(yè)的收入按準(zhǔn)則收稅？)C.Means that business records should be kept separately from the owners financial records (意味著應(yīng)記錄發(fā)生過業(yè)務(wù)，且每個(gè)所有者的財(cái)務(wù)記錄必須與其他所有者的分開存放。)D

5、.Require that partnerships have written agreements.(意味著合作伙伴有書面協(xié)議？)( D ) 5. Which is the accounting guideline(指導(dǎo)原則) that requires financial statement information to be supported by evidence(證據(jù)) other than someones imagination or opinion(判斷)?A. Accounting entity principle.(會計(jì)主體原則) B. Monetary unit pri

6、nciple.(貨幣計(jì)量原則)C. Going-concern principle.(指導(dǎo)性原則) D. Objectivity principle.(客觀性原則)( A ) 6. If a business is not being sold or closed, the amounts reported in the accounts for assets used in operations are based on costs. This practice is justified by which principle?如果一個(gè)企業(yè)沒有被出售或關(guān)閉，大量報(bào)道的帳戶中的操作中使用的資產(chǎn)是

7、基于成本。這種做法是合理的原則？A. Cost principle.(成本原則) B. Accounting entity principle. (會計(jì)主體原則)C. Objectivity principle. (客觀性原則) D. Monetary unit principle. (貨幣計(jì)量原則) ( D ) 8. A purchase of office equipment for cash of $130 was recorded as an addition to Office equipment and an addition to Liabilities. By what amo

8、unts under-or overstated as a result of this error? (“Understated” means too low and “overstated” means too high.)購買130美元現(xiàn)金的辦公設(shè)備，辦公設(shè)備記錄的添加和除負(fù)債。用什么量下或高估由于這個(gè)錯(cuò)誤？（“低調(diào)”意味著減少和“夸大的”意味著增加。）A. Assets, understated $130; Liabilities, overstated $130.B. Office equipment, understated $260; Liabilities, overstate

9、d $130.C. Office equipment, overstated $130; Liabilities, overstated $130.D. Assets, overstated $130; Liabilities, overstated $130.(資產(chǎn)+130，負(fù)債+130)( A ) 9. What is the area of accounting that prepares information primarily for external decision makers called?主要提供給外部決策者的會計(jì)信息被稱為？A. Financial accounting

10、.(財(cái)務(wù)會計(jì)) B. Managerial accounting.C. Auditing. D. Budgeting.2 Journalizing and Posting Transactions( B ) 1. How do we record an assets created by a payment for economic benefits that does not expire until some later time?如何記錄一項(xiàng)經(jīng)濟(jì)收益的增加，該收益直到以后的某個(gè)時(shí)間才到期支付費(fèi)用？A. Record as a debit to an unearned revenue ac

11、count.B. Record as a debit to a prepaid expense account.(借記預(yù)付費(fèi)用)C. Record as a credit to an unearned revenue account.D. Record as a credit to a prepaid expense account.( C ) 2. How do we record a liability created by the receipt(收入) of cash from customers in payment for products or services that hav

12、e not yet been delivered to the customers?如何記錄因尚未交付給客戶的產(chǎn)品或服務(wù)從客戶方獲取的收入A. Record as a debit to an unearned revenue account.(借記預(yù)收收入)B. Record as a debit to a prepaid expense account.(借記預(yù)付賬款)C. Record as a credit to an unearned revenue account.(貸記預(yù)收收入)E. Record as a credit to a prepaid expense account.

13、(貸記預(yù)付賬款) ( B ) 5. Of the following independent errors(獨(dú)立的錯(cuò)誤), which one by itself will cause the trial balance(試算表) to be out of balance?下列哪一個(gè)的獨(dú)立的錯(cuò)誤，會造成試算平衡表不平衡A. A $200 salary payment posted as a $200 debit to Cash and a $200 credit to Salaries expense.( $200的工資，借記現(xiàn)金$200，貸記應(yīng)付工資$200)B. $100 receipt

14、from a customer in payment of his account posted as a $100 debit to Cash and a $10 credit to Accounts receivable($100的收入，賬戶記錄為借記現(xiàn)金$100，貸記應(yīng)收賬款$10).C. A $75 receipt from a customer in payment of his account posted as a $75 debit to Cash and a $75 credit to cash.( $75的收入，貸記$75現(xiàn)金，借記75$現(xiàn)金)D. A $50 cash p

15、urchase of office supplies posted as a $50 debit to Office equipment and a $50 credit to Cash.(用現(xiàn)金$50購買辦公用品，借記$50辦公費(fèi)用，貸記$50現(xiàn)金)( A ) 6. What is the correct description(正確的描述) of a general ledger(總分類賬)?A. A book of final entry.(最終記錄的賬簿)B. A journal in which transaction are first recorded.(經(jīng)濟(jì)業(yè)務(wù)被首次記錄的會計(jì)

16、賬簿日記賬)C. A book in which a complete record of transactions is first recorded and from which transaction amounts are posted to the accounts.(一個(gè)完整的交易記錄是第一個(gè)記錄，交易金額記入帳戶)D. A document containing detailed descriptions of all transactions.(一個(gè)包含所有交易的詳細(xì)說明文檔) ( A ) 8. Which of the following is a credit?A. A d

17、ecrease in an expense account.(費(fèi)用科目的減少)B. An increase in an asset account.(資產(chǎn)科目的增加)C. A decrease in an unearned revenue account.(預(yù)收收入的減少)D. A decrease in a liability account.(負(fù)債科目的減少)( C ) 9. Which column in journals(分類賬) and accounts is used to cross-reference(互相參照) journal and ledger(分類賬) entries?

18、A. Account balance.(賬戶結(jié)余) B. Debit.(借方) C. Post Ref.(崗位編號) D. Credit.(貸方)( A ) 10. On April 30, Hal Company had an Accounts Receivable(應(yīng)收賬款) balance of $3 7000. During the month of May, total credit to Accounts Receivable were $24 000, which resulted from customer payments. The May 31 Accounts Recei

19、vable balance was $32 000.What was the amount of credit sales(賒銷) during May?A. $19 000. B. $29 000. C. $45 000. D. $56 000. ($37000+？-$24 000=$32 000，？=$19 000)3 Adjusting and Preparing Financial Statements( D ) 1. If an accountant forgot to record Depreciation on office equipment(辦公設(shè)備折舊) at the en

20、d of an accounting period, which of the following would be true regarding the statements prepared at that time?A. The assets are overstated and owners equity is understated.B. The assets and owner equity are both understated.C. The assets are overstated, net income is understated, and owner equity i

21、s overstated.D. The assets, net income(凈利潤) and owners equity are overstated.(增加)( C ) 4. If accrued(已經(jīng)發(fā)生的) salaries were recorded on December 31 with a credit to Salaries Payable(應(yīng)付工資), what would the entry to record payment(付款記錄) of these wages on January 5 include?A. A debit to Cash and a credit

22、to Salaries Payable.B. A debit to Cash and a credit to Prepaid Salaries.C. A debit to Salaries Payable and a credit to Cash.(借記應(yīng)付工資，貸記現(xiàn)金)D. A debit to Salaries Payable and a credit to Salaries Expense. ( B ) 7. Which of the following describes the current ratio(流動比率)?A. Is current assets divided by

23、total liabilities.(流動資產(chǎn)比總負(fù)債)BHelps to assets a companys ability to pay its debts in the near future.(能夠說明公司在不久的將來償還債務(wù)的能力)C. Reveals that the business has a very good cash flow position if it is less than 1.(揭示了企業(yè)現(xiàn)金流動情況良好，如果它小于1)D. Is current liabilities divided by current assets.(流動負(fù)債比流動資產(chǎn))( C ) 10.

24、 An error is indicated(表明) if the following has a balance appearing on then post-closing trial balance:下列哪個(gè)項(xiàng)目錯(cuò)誤會導(dǎo)致試算表不平衡？A. Office Equipment.(辦公設(shè)備)B. Accumulated Depreciation, Office Equipment.(辦公設(shè)備累計(jì)折舊)C. Depreciation Expense, Office Equipment.(辦公設(shè)備折舊費(fèi)用)D. Ted Nash, Capital.(資本)4 Merchandising Acti

25、vities and Accounting Information Systems( B ) 2. Which of the following is an explanation of cost of goods sold(商品成本)?A. Cost of goods sold is another term for sales.(銷售的另一種說法)B. Cost of goods sold is the term used for the cost of buying and preparing merchandise.(用于準(zhǔn)備和購買商品的成本)C. Cost of goods sold

26、 is an operating expense.(銷售費(fèi)用)D. Cost of goods sold is also called gross margin.(毛利)( D ) 3. Which of the following is a characteristic of merchandise inventory(商品庫存)?A. Is a long-term asset.(長期資產(chǎn)) B. Can include supplies.(可以包括供應(yīng))C. Is an invested asset.(投資資產(chǎn)) D. Is a current asset.(流動資產(chǎn))( A ) 4. W

27、hich phrase best describes a perpetual system(永續(xù)盤存制)?A. Gives a continual record of the amount of inventory on hand.(對庫存量的連續(xù)記錄)B. Uses a purchases account for the cost of new purchases.(使用購買占新的采購成本)C. Was historically used by companies that sold large quantities of low-balance items.D. Eliminates th

28、e need for a physical inventory count.( C ) 5. Which one of the following qualities is related to a periodic inventory system(定期盤存制)?A. Gives more timely information.(提供更及時(shí)的信息)B. Is widely used in practice.(在實(shí)踐中有廣泛的作用)C. Was historically used by companies that sold large volumes of small, low-balanc

29、e items.(是歷史上由公司出售大量小用，低平衡項(xiàng)目)D. Provides point of sale data.(提供銷售數(shù)據(jù)點(diǎn))( C ) 6. Z-Mart recorded the following journal entry:Accounts Payable .2 500Merchandise Inventory .50Cash .2 450What is this transaction?A. A return.(退貨)B. A return and payment of the account payable.(退回應(yīng)付賬款)C. A payment of the acc

30、ount payable and recognition of a cash discount taken.(支付應(yīng)付賬款，包含現(xiàn)金折扣)D. A purchase and recognition of a cash discount taken.(購買，包含現(xiàn)金折扣)( C ) 7. What transaction causes a debit to Sales return and allowances and a credit to Accounts receivable?什么樣的交易導(dǎo)致借記銷售退回和折讓，貸記應(yīng)收賬款？A. There is no such entry; it sh

31、ould be a credit to Sales returns and allowances and a debit to Accounts receivable.B. This transaction is recorded by the purchaser and recognizes the return of merchandise.(購買方承認(rèn)商品退回)C. When a customer returns merchandise to the seller, this entry is recorded by the seller.(當(dāng)客戶退回商品，賣方如此記錄)D. There

32、 is no such entry; it should be a debit to Sales returns and allowances and a credit to Account payable.( C ) 8. During the closing process(結(jié)賬過程), all temporary(臨時(shí)) debit and credit balance accounts are closed. Which of the following accounts would be closed with a debit?A. Sales Discounts.(銷售折扣) B.

33、 Cost of Goods Sold.(商品成本)C. Sales.(銷售) D. Accumulated Depreciation.(累計(jì)折舊)( A ) 9. In a periodic system(定期盤存制), the cost of merchandise inverntory is determined by what?A The cost of merchandise on hand is determined by relating the quantities on hand (as determined by a physical count) to records s

34、howing each items original coat.(存貨成本的確定的數(shù)量方面（通過盤點(diǎn)確定）來顯示每個(gè)項(xiàng)目的原始外衣的記錄)B Recording the cost of new merchandise in the purchases account.C Recording the accounts for shrinkage.D By maintaining up-to-date records.5 Operating Cycle: Cash, Receivables and Sales( A ) 1. Can Tex had $54 in missing petty cas

35、h receipts. What is the correct treatment?( $54現(xiàn)金收據(jù)丟失)A. Debit Cash Over and Short for $54.(借記現(xiàn)金溢缺$54)B. Credit Cash Over and Short for $54.C. Debit Petty Cash for $54.D. Credit Petty Cash for $54.( C ) 2. Zimbooru Company had $12 in extra cash(額外的現(xiàn)金) at the end of the day. What ids the correct trea

36、tment?A. Credit Cash for $12.B. Debit Cash for $12.C. Credit Cash Over and Short for $12.(貸記現(xiàn)金溢缺$12)D. Debit Cash Over and Short for $12.( B ) 5. On what date does a 90-day note issued on July 10 mature?A. October 7. B. October 8. C. October 9. D. October 10.( A ) 6. Microtech s accounts receivable

37、turnover(應(yīng)收賬款周轉(zhuǎn)率) was 7.5 for this year and 6.8 for last year. NetTech s turnover(營業(yè)額) was 8.6 for this year and 9 for last year. Which of the following statements best explains the comparison between the two companies?A. NetTech has the better turnover for both years.B. Microtech has the better tur

38、nover for both years.C. NetTechs turnover is improving.D. Microtechs change in turnover is unfavourable.( B ) 7. On November 15, 2002, Leskowich Inc. concluded that a customers $4 400 account receivable uncollectible and that the account should be written off. What effect will this write-off have on

39、 Leskowichs 2002 net income and balance sheet totals assuming the allowance method is used to account for bad debts?2002年11月15日，leskowich公司認(rèn)為客戶的價(jià)值4 400美元的應(yīng)收賬款無法收回的，應(yīng)注銷帳戶。什么樣的影響將這寫了leskowich 2002凈收入和資產(chǎn)負(fù)債表總額假設(shè)津貼的方法是用于計(jì)算壞帳A. Decrease in net income; no effect on total assets.(凈利潤減少，總資產(chǎn)不受影響)B. No effect

40、on net income or on total assets.(凈利潤與總資產(chǎn)均不受影響)C. Decrease in net income; decrease in total assets.(凈利潤與總資產(chǎn)均減少)D. Increase in net income; no effect on total asstes.(凈利潤增加，總資產(chǎn)不受影響)( D ) 8. What is the accounting procedure (1) estimates and reports and reports bad debt expense from credit sales during

41、 the period of the sales, and (2) report accounts receivable at the amount of cash proceeds that is expected from their collection?此會計(jì)程序表示什么（1）估計(jì)在銷售期報(bào)告由信用銷售產(chǎn)生的壞帳費(fèi)用，及（2）在現(xiàn)金收入預(yù)計(jì)將從他們的采集量應(yīng)收賬款報(bào)告A. Aging of accounts receivable.(應(yīng)收賬款賬齡)B. Adjustment method for uncollectible debit.(調(diào)整無法收回的借方賬戶)C. Direct wri

42、te-off method of accounting for bad debits.(直接核算/沖銷呆賬)D. Allowance method of accounting of bad debts.(調(diào)整壞賬的會計(jì)方法)( C ) 9. What are quick assets?(速動資產(chǎn))ACash, short-term investments, prepaid expense.(現(xiàn)金，短期投資，待攤費(fèi)用)BCash, inventory, accounts receivable.(現(xiàn)金，存貨，應(yīng)收賬款)C. Cash, short-term investments, account

43、s receivable.(現(xiàn)金，短期投資，應(yīng)收賬款)D. Cash, accounts receivable, prepaid expenses.(現(xiàn)金，應(yīng)收賬款，待攤費(fèi)用)( B ) 10. For what reason might a bank issue(原因) a debit memorandum(記錄？)?A To notify a depositor of all increase to the depositors account.(告知向存戶的帳戶增加存款) (存戶已加銀行未加)B To notify a depositor of a deduction to a depo

44、sitors account.(告知向存戶的帳戶減少存款) (存戶已減銀行未減)C To notify a depositor of an electronic funds transfer into their account.(告知向存戶的帳戶轉(zhuǎn)帳電子資金) (存戶已加銀行未加)D To notify a depositor of an error in the depositors accounting records.(告知在存戶的帳戶有一個(gè)錯(cuò)誤)6 Operating Cycle: Cost of Goods Sold and Inventory ( D ) 7. Which of

45、the following methods of inventory valuation is appropriate(適當(dāng)?shù)? on the balance sheet(資產(chǎn)負(fù)債表)?A the cost determined by using LIFO, FIFO, weight-average, or specific unit cost.(成本由使用后進(jìn)先出法，先進(jìn)先出，加權(quán)平均，或特定的單位成本)B Replacement cost.(重置成本)C A or B, whichever is higher.(孰高原則)D A or B, whichever is lower.(孰低原則

46、)( C ) 8. A company uses FIFO in 20*1 and switches to LIFO in 20*2. Which accounting principle or concept(概念) has been violated(違反)?某公司20*1年使用先進(jìn)先出法，20*2年使用后進(jìn)先出法，違反了什么會計(jì)原則？A. disclosure(公開性) B. objectivity(客觀性) C. consistency(一致性) D. time period(會計(jì)分期地)( A ) 9. An overstatement of the ending inventory

47、 in 20*1 will have the following effects on cost of goods sold and net income in 20*2:20×1庫存的增量將對20×2的銷售凈利潤和商品成本有以下影響Cost of Goods Sold Net IncomeA. overstate understateB. overstate overstateC. understate overstateA. understate understate( C ) 10. Under the retail(零售) inventory method, fre

48、ight-in would be included in the calculation of the goods available for sale for which of the following?在零售商品的方法中，以下哪種計(jì)算方式會使貨物將被包括在可供出售的商品中？ Cost RetailA. No NoB. No YesC. Yes NoD. Yes Yes7 Investing in Operating Assets( C ) 1. When computing the amount of interest cost to be capitalized(資本化), the c

49、oncept of “avoidable interest” refers to當(dāng)計(jì)算的利息費(fèi)用是資本化支出時(shí)，“避免利益”指的是A. the total interest cost actually incurred.(成本實(shí)際發(fā)生的利息總額)B. A cost of capital charge for stockholders equity.(資本費(fèi)用為股東權(quán)益)Cthat portion of total interest cost which would not have been incurred if expenditures for asset construction had

50、 not been made.(如果資產(chǎn)建設(shè)支出沒有完成，則這部分的總的利息成本不計(jì)？)D. that portion of average accumulated expenditures on which no interest cost was incurred.( 平均累計(jì)支出沒有利息成本發(fā)生的那部分)( B ) 2. When specific funds are borrowed to pay for construction of assets that qualify for capitalization of interest, the excess funds not ne

51、eded to pay for construction may be temporarily invested in interest-bearing securities. Interest earned on these temporary investments should be當(dāng)用特定的資金來支付，資產(chǎn)建設(shè)獲得利息的資本化部分時(shí)，不需要支付建設(shè)資金過?？赡軙簳r(shí)投資于附息證券。這些臨時(shí)投資賺取利息應(yīng)A. offset against interest cost incurred during construction.(抵消施工期間的利息費(fèi)用)B. used to reduce th

52、e cost of assets being construction.(用來減少資產(chǎn)的建設(shè)成本)C. multiplied by an appropriate interest rate to determine the amount of interest to be capitalized.(乘以一個(gè)適當(dāng)?shù)睦室源_定資本化利息數(shù)額)D. recognized as revenue of the period.(記入本期營業(yè)收入)( D ) 3. For a nonmonetary exchange(非貨幣性交易) of plant assets, if the exchange lack

53、s commercial substance, accounting recognition should not be given to作為一項(xiàng)工廠的非貨幣性交易，如果交換缺乏商業(yè)實(shí)質(zhì)，會計(jì)處理不應(yīng)確認(rèn)？A. a loss when the assets exchanged.(資產(chǎn)交換的損失)B. a gain when the assets exchanged.(資產(chǎn)交換的增益)C. part of a gain when the assets exchanged and cash is received.(資產(chǎn)交換的增益及收到現(xiàn)金)D. no gain or loss.(無增無損)（ B

54、 ）4. The book value(帳面價(jià)值) of an asset classified as plant and equipment is obtained by來源于廠房和設(shè)備，被歸類為資產(chǎn)賬面的價(jià)值A(chǔ) deducting accumulated depreciation from the revenue the asset has produced.(扣除累計(jì)折舊的資產(chǎn)產(chǎn)生的收入)B deducting accumulated depreciation from the original cost of the asset.(扣除累計(jì)折舊的資產(chǎn)的原始成本)C deducting

55、accumulated depreciation from the original cost of the asset less its salvage value.(扣除累計(jì)折舊的資產(chǎn)減去殘值的原始成本)D deducting accumulated depreciation from the asset from its current market value.(扣除累計(jì)折舊的資產(chǎn)的當(dāng)前的市場價(jià)值)( D ) 5. Plant assets purchased in exchange for issuing(分配) a zero-interest-bearing note(零息票據(jù))

56、should be accounted for (應(yīng)按)at the 企業(yè)用資產(chǎn)兌換零息票據(jù)應(yīng)按A. face value of the note.(票面價(jià)值)B. fair value of the asset received.(資產(chǎn)公允價(jià)值)C. book value of the asset received.(資產(chǎn)帳面價(jià)值)D. present value of the noted.(現(xiàn)值)( A ) 6. Upon purchase of certain depreciable assets(一定的可折舊資產(chǎn)) used in its production process, a company expects to be able to replace these assets by adopting a policy of never declaring dividends in amount larger than net income. If a net income is earned each year, recording depreciation will coincidentally result in retention of sufficient assets within the enterprise. If in liquid form, t