會計(jì)英語試題

1、會計(jì)英語試J:轉(zhuǎn)帖MOONEYES整理的歷年試題<1> <1> *1* <1> *1 *1 j j j j j j j j *來 自：dillss*2001年對外經(jīng)濟(jì)貿(mào)易大學(xué)會計(jì)專業(yè)英語1、 Give a brief explanation for the following terms(10%)(1) Journal entry(2) Going concern(3) Matching principle(4) Working capital(5) Revenue expenditure2. Please read the following passag

2、e carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%)(1) The double-entry system of accounting takes its name from the fact that every business transaction is recorded by () types of entries: 1: () entries to one or more accounts and2: credit entries to one

3、or more accounts. In recording any transaction, the total dollar amount of the () entries must () the total dollar amount of credit entries.(2) Often a transaction affects revenues or expenses of two or more different periods, in these cases, an () entries are needed to () to each period the appropr

4、iate amounts of revenues and expenses.These entries are performed at the () of each accounting period but () to preparing the financial statements.(3) Marketable securities are highly () investments, primarily in share stocks and bounds, () can be sold () quoted market prices in organized securities

5、 exchanges.3. Translate the following Chinese statements into English (18%)(1)財務(wù)報表反映一個企業(yè)的財務(wù)狀況和經(jīng)營成果，是根據(jù)公認(rèn)會計(jì)準(zhǔn)則編制 的。這些報表是為許多不同的決策者，許多不同的目的而提供的。納稅申報單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況 下，稅法和公認(rèn)會計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。(2)審計(jì)師不保證財務(wù)報表的準(zhǔn)確性，他們僅就財務(wù)報表的公允性發(fā)表專家意 見。然而注冊會計(jì)師事務(wù)所的聲譽(yù)來自于他們對審計(jì)工作的一絲不茍和審計(jì)報告的可靠性。4. Translate the follo

6、wing statements into Chinese (12%)(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted acc

7、ounting principles are similar to the rules established for an organized sport shuch as football or basketball.(2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain wayto derive income, which is representative of the econ

8、omic performance of the firm for thegiven period. The income concept as applied in the real world involves numerous decisions and judgmenmts.5. Multiple choice questions (choose the best for your answer) (10%)(1) The CPA firm auditing XY Recording Service found that retained earning were understated

9、 and liabilities were overstated. Which of the following errors could have been the cause?A. Making the adjustment entry for depreciation expenses twice;B. Failure to recored interest accrued on a note payable;C. Failure to make the adjusting entry to recored revenue which had been earned but not ye

10、t billed to clients; D. Faillure to recored the earned portion of fees received in advance.(2) How will net income be affected by the amortization of a discount on bonds payable? A. Interest expense is increased, so net income is decreased;so net income is increased;so net income is increased;so net

11、 income is decreased;B. Interest expense is decreased,C. Interest expense is increased,D. Interest expense is decreased,(3) A stock dividendA. Increase the debt-to-equity ratio of a firm;B. Decrease future earnings per share;C. Decrease the size of the firm;D. Increase sharholderf s wealth;E. None o

12、f the above.(4) A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999, an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for

13、 $100, its normal selling price. As a result of thiserror:A. Income for 1999 is overstated;B. Cost of sales for 2000 will be overstated;C. Income for 2000 will be overstated;D. Income for 2000 will not be affected.E. None of the above.(5)Using the data presented below, calculate the cost of sales fo

14、r the BC Company for 1999.Current ratio 3. 5Quick ratio 3. 0Current liabilities 12/31/1999 $600000Inventory 12/31/1999 $500000Inventory turnover 8. 0The cost of sales for the BC Company for 1999 was:A. $1600000;B. $2400000;C. $3200000;D. $6400000;E. None of these.(6) W Company computed the following

15、 items from its financial records for 1999:Price-earning ratio 12Pay-out ratio 0. 6Assets turnover ratio 0. 9The dividend yield on W' s common stock for 1999 is :A. 5% B. 7. 2% C. 7. 5% D. 10. 2%(7) the data about Accounts receivable of Newton Company for 1999 as follows: Accounts receivable 12/

16、31/1999 $150000Allowance for uncollectible accounts 12/31/1999 5000(credit)Bad debt expenses for the year 2000During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700, What was the amoun

17、t of accounts receivable written off as bad debts during 1999:A. $1200 B. $1800 C. $2200 D. $2400(8) Which one of the following items would likely increase earnings per share (EPS) of a corporation? A. Declaration of a stock dividend;B. Declaration of a stock split;C. Purchase treasury stock;D. A re

18、duction in the amount of cash dividends paid;E. None of above;(9) The primary purpose for using an inventory flow assumption is to:A. Parallel the physical flow of units merchandise;B. Offset against revenue an appropriate cost of goods sold;C. Minimize income taxes;D. Maximize the reported amount o

19、f net income.(10) Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must havebeen:A. $28000; B. $23000 C. $33000; D. $27000; E. Some other a

20、mount6. Bonds payable issue and recording interest expenses. (15%)The ABC Company sold $600000 of its 9. 5%, 12 years bonds on April 1, 2000, at 106. The semi-annual interestpayment dates are April 1 and October 1. The effective interest rate is approximately 8. 9%. The company" s fiscalyear en

21、ds December 31.Required：Prepare journal entries to record:(1) The issue of the bonds on April 1,2000(2) The first interest payment on October 1, 2000(3) The Amortization of premium or discount and interest expenses on December 31, 2001.7. Statement of Cash Flows (14%)The net income of the ZY Company

22、 for 1999 was $260000. Additional data available relative to activities for the year are given below:A. Depreciation expenses for the year, $90000;B. Loss on sale of machinery used in operations was $2400;C. Accounts receivable increased by $2000;D. Accounts payable increased by $8400;E. Patent amor

23、tization for the year was $14800;F. Amortization of premium on bonds payable for the year was $4600.RequiredPrepare the cash flows from operating activities section of a statement of cash flows under the indirect method.8. Determining Revenue and Capital Expenditures (11%)The controller for XYZ Co.

24、Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.Required:You examine three of the transactions. Indicate whether each transactio

25、n is properly charged to the reqair and maintenance account and, if not, indicate why not and to which account the transaction should be charged. The three transactions as follows:Item Date Amount Decription1 01/03/00 $10000 Two-year service contract on office equipment2 05/18/00 $38500 Sealing roof

26、 leaks over entire production plant3 10/20/00 $48500 Purchase a crane for the assembly departementto speed production上今 B * * « I I f .vaw vaw vw viw vTw vw vaw vTw vTw vaw vw viw vTw vw vaw vTw vTw vaw vw viw vTw vw vVw vaw WTW viw vYw, | I aw viw viw viw vVw viw viw viw viw viw viw viw vVw vi

27、w viw viw viw viw viw viw vVw viw viw viw viw viw viw2001年會計(jì)專業(yè)英語試題答案(1) (1) Journal entryA chronological record of transactions, showing for each transaction the debits and credits to be entered in specificledger accounts.(2) Going concernAn assumption that a business entity will continue in operati

28、on indefinitely and thus will carry out its existing commitments.(3) Matching principleThe revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue. (4) Working capitalCurrent assets minus current liabilities(5) Revenue expenditureAny expenditure tha

29、t will benefit only the current accounting period.2 .每空1分，其中兩個debit合計(jì)1分(1) (two). (debit). (debit). (equal).(2) (adjusting). (assign). (end). (prior)(3) (liquid). (that). (at)3 .題一 10分，第一小段6分，第二小段4分。題二8分(1) Financial statements show the financial position of a business and the results of its operati

30、ons, presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations. In many cases, tax laws are

31、similar to generally accepted accounting principles, but substantial differences do exist.(2) Auditors do not guarantee the accuracy of financial statements; they express only their expert opinion as to the fairness of the statements. However, CPA firms stake their reputations on the thoroughness of

32、 their audits and the dependability of their audit reports.4 .每小題6分，每小題包括三小句，每小句2分。(1)會計(jì)原則不象自然法則，從性質(zhì)上來說不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考 慮財務(wù)報告的最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會計(jì)準(zhǔn)則類似于為有組織的體育比賽，如足 球或籃球比賽制定的比賽規(guī)則。(2)會計(jì)師制定了一些會計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方 式確定出收益，該收益代表這個企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判 斷。5 .每小題選對1分(1)C, (2)A, (3)B, (4)C, (

33、5)C, (6)A, (7)C, (8)C, (9)B, (10)B6(1)全對4分，(2)全對5分，(3)全對6分(1) Debit: cash 636000Credit: Bonds payable 600000Premium on bonds payable 36000(2) Debit: Interest Expenses 28302Premium on bonds payable 198Credit: Cash 28500(3) Debit: Interest Expenses 14137Premium on bonds payable 113Credit: Interest pay

34、able 142507 .共6個調(diào)整數(shù)據(jù)，做對一個2分，合計(jì)數(shù)對2分，計(jì)14分。Cash flows from operating activities:Net income $260000Adjustment for non cash revenue and expenses:Added (less) : depreciation . $90000Loss on sale of machinery . $2400Patent amortization . $14800Amortization of premium on bond . ($4600) $102600Working capita

35、l changes:Accounts receivable increase .($2000)Accounts payable increase $8400 $6400Cash flows from operating activities $3690008 .項(xiàng)目1和項(xiàng)目3正確表述各4分，項(xiàng)目2正確表述3分。Item 1: This item is a prepaid expenses and not properly recorded.Half of this expenses should be charged to therepair and maintenance account i

36、n the current year, half of this expenses should be deferred to next year.Item 2： This item is properly charged the account, because that is for regulative repairs.Item 3： This item is not properly charged, because this expenditureis for increasing the efficiency of productionand should be capitaliz

37、ed.X 來源:考研論壇bbs. kaoyan. com下面是經(jīng)典歌詞100句,朋友們可以享受下，不需要的朋友可以下教后編輯刪除！謝謝！林夕經(jīng)典歌詞1、若只是喜歡，何必夸張成愛。一一林2、擦光所有火柴難令氣氛像從前閃耀，至少感激當(dāng)日陪著我開甜蜜亂玩笑。一-失戀太少3、你是千堆雪我是長街，怕日出一到彼此瓦解。一一郵差4、誰能告訴我，要有多堅(jiān)強(qiáng)，才敢念念不忘。一一當(dāng)時白L月光王菲5、我愿意做你兒老師,示范著執(zhí)子之手如何解釋,不愿為深奧我感情變白癡。一一詩人白L情人方大同6、有一夢便造多一夢,直到死別都不覺任何陣痛,趁沖動能換到感動,這愉快黑 洞蘇醒以后誰亦會撲空。一一夢死醉生張國榮7、誰能改變?nèi)松?/p>

38、亂長度,誰知道永恒有多么恐怖,但現(xiàn)實(shí)往往比命運(yùn)還殘酷，只 是沒有人愿意認(rèn)輸。一一無間道8、似等了一百年忽已明白，即使再見面，成熟地表演，不如不見。一一不如不見9、在有生白L瞬間能遇到你，竟花光所有運(yùn)氣。一一明年今日10、害怕悲劇重演我也命中命中，起美麗白L東西我超不可碰。其實(shí)我再去愛惜 你乂有何用，難道這次我抱緊你未必落空？一一暗涌11、黑了倦眼都側(cè)耳傾聽，讓我做只路過蜻蜓，留下能被懷念過程,虛耗著我這 便宜生命。一一路過蜻蜓張國榮12、如除我以外在你心,還多出一個人，你瞞住我，我亦瞞住我，太合襯。原來我 非不快樂，只我一人未I僅覺若無其事原來是最狠亂報復(fù)。一一想哭13、閉起雙眼我最掛念誰眼睛

39、張開身邊竟是誰。一一人來人往14、我想知如何用愛換妻愛，如何赤足走過茫茫深海,超乎奇跡以外。當(dāng)赤道留 住雪花,眼淚融掉細(xì)沙，你肯珍惜我嗎？一一當(dāng)這地球沒有花15、那日我狂哭不止，曾經(jīng)差一點(diǎn)想過死，多少艱辛不可告人，多少光陰都因?yàn)榈?。一一奇跡16、愛若難以放進(jìn)手里，何不將這雙手放進(jìn)心里。一一人來人往17、剪影亂你輪廓太好看，凝住眼淚才敢細(xì)看。一一約定18、但凡未得到，但凡是過去，總是最登對。一一似是故人來19、無論熱戀中失戀中，都永進(jìn)記住第一,，別要張開雙眼。一一相愛很難20、得到，你也愛情,還要再得到你任性。一切，原是注定，因我跟你都任性。一-明知故犯21、悲哀是真白L淚是假白L本來沒因果,一

40、百年后沒有你也沒有我。一一百 年孤寂22、感情尋找它白L模特兒，衣朋掛在櫥窗,有太多人適合，沒有獨(dú)一無二。一-香奈兒23、有生之年狹路相逢終不能幸免,手心忽然長出糾纏此曲線,懂事之前情動以 后長不過一天，留不住算不出流年。一一流年24、不要我亂我不要，不愛我白L我不愛，把燈關(guān)上連背影都不會存在。一一不 愛我犯我不愛25、我們擁有白L,多不過付出白L一切。一一不愛我亂我不愛26、可能在我左右，你才追求，孤獨(dú)生自由。一一紅豆27、拿下了你這感情包袱戒者反而相信愛。一一郵差28、如能忘掉渴望，歲月長衣裳薄。一一再見二丁目29、不是愛不起，只是傷不起。一一傷不起30、就像蝴蝶飛不過滄海，沒有誰忍心責(zé)怪

41、。一一蝴蝶31、愛是沒名字白L歌，留給這世上沒名字亂你。一一沒名字凱歌，無名字亂 你32、過去都已經(jīng)過期,何必要跟自己過不去，還過得去,就值得恭喜。一一還 過得去33、做最愛做亂我沒什么不敢,才是最大白L力量,夢想亂現(xiàn)場,每個人頭上都有 光環(huán)。一一夢想34、只想追趕生命里一分一秒,原來多麼可笑，你是真正目標(biāo)。一一追35、但愿我可以沒成長，完全憑直覺覓對象。模糊地迷戀你一場，就像風(fēng)雨下潮 漲。一一有心人36、趁沖動，能換到感動，這幻覺不去用蘇醒以后難道你會哭出笑容。一一夢 死醉生37、哭，我為了感動誰。笑，乂為了碰著誰。一一路過蜻蜓38、我就是我,是顏色不一樣白L煙火。一一我39、從前到以后，一

42、夜間擁有，誰說這不算相戀到白頭。一一紅顏白I僅40、天愛上地,不會完全憑運(yùn)氣。這刻春光明媚，差點(diǎn)不忍記起。一一奇跡41、你離開了，卻散落四周。一一左右手42、你這樣恨我，好不好過，溫馨被單,都變成負(fù)荷。一一你這樣恨我43、十年之后,我們是骯友,還可以問候；只是那種溫柔,再也找不到擁抱白L理由。一一十年44、不信眼淚，能令失樂我你愛下去。難收亂覆水，將感情慢慢蕩開去。如果你 太累,及時地道別沒有罪。牽手來，空手去就去。一一搶璃之情45、感情不必拿來慷慨。一一因?yàn)閻?，所以?6、誰貌似花美艷？是誰努力照克半邊天？但是情無獨(dú)鐘，貪心亂你偏愛哪一 邊？一一情無獨(dú)鐘47、誰亦記得不能容他寵壞，不要對他倚

43、賴,感情隨他出賣，若你喜歡猶大。一 一情,48、傳說有一男一女同偕到白I僅之后才懷念刻骨銘心白U日友，回頭陪著 那合照，一塊將余生渡過。一一一千零一個49、愛是一段一段一絲一絲也是非, 叫有情人再不能夠說再會。一一天下有情人50、不愛就不愛,難捱就不捱。一一如果你是李白1 .但凡未得到，但凡是過去，總是最登對。似是故人來所以和你生活的那一個，永遠(yuǎn)是second best。2 .無論熱戀中失戀中，都永遠(yuǎn)記住第一戒，別要張開雙眼。相愛很難一 一愛情就是盲目的。能使愛情長久的方法，便是找片樹葉來遮住眼睛。3 .得到，你的愛情，還要再得到你任性。一切，原是注定，因我跟你都任性。 明知故犯難怪李宗盛要說

44、愛情是精神鴉片。4 .悲哀是真的，淚是假的，本來沒因果，一百年后沒有你也沒有我。百年孤 寂一一既是如此，何必執(zhí)著，5 .感情尋找它的模特兒，衣服掛在櫥窗，有太多人適合，沒有獨(dú)一無二。香奈兒這年頭，哪有不二臣，（亦舒語）所以，沒什么放不下的。6 .有生之年狹路相逢終不能幸免，手心忽然長出糾纏的曲線，懂事之前情動以 后長不過一天，留不住算不出流年。流年愛情有時徒有虛名，不過是一場宿命。7 .不要我的我不要，不愛我的我不愛，把燈關(guān)上連背影都不會存在。不愛我 的我不愛一一唱的容易做的難，誰乂真能如此灑脫，8 .我們擁有的，多不過付出的一切。愛情游戲中，永遠(yuǎn)只有十分之一的甜，剩下的十分之九，有苦，有澀，

45、有酸，就是沒有甜。9 .可能在我左右.，你才追求，孤獨(dú)的自由。紅豆擁有的時候永遠(yuǎn)不懂珍惜，人類通病。10 .拿下了你這感情包袱或者反而相信愛。郵差拿開舊的奶酪，才能得到新的。所以，誰動了我的奶酪，并不要緊。11.你喜歡不如我喜歡，你的不滿成全我的美滿。你喜歡不如我喜歡一一這樣 愛，會容易得多。12.就像蝴蝶飛不過滄海，沒有誰忍心責(zé)怪。蝴蝶 只要蝴蝶曾在滄海上飛過，就已足夠，結(jié)果，永遠(yuǎn)沒有過程重要。13.不 要迷信情變等于燈滅，不要含淚直到與他肯定再不相見，愛恨無須壯烈，不隨便狂 熱。情戒 感情，只是人生中的一小部分，不要為它死去活來，讓人看低。14.害怕 悲劇重演，我的命中越美麗的東西我越不可

46、碰。暗涌 愛情雖然美麗，卻是易碎玻璃。15不要虔誠直到懂得怎樣去愛魔鬼，紀(jì)念留給下世，不對別人發(fā)誓。情 戒一一要學(xué)會自己保護(hù)自己，也不要輕易對一段感情做出承諾，否則害人害己。16.每個人都是單行道上的跳蚤，每個人皈依自己的宗教，每個人都在單行道上尋找，沒有人相信其實(shí)不用找。單行道緣分可遇不可求。17.有一夢便造多一夢，直到死別都不覺任何陣痛，趁沖動能換到感動，這愉 快黑洞蘇醒以后誰亦會撲空。夢死醉生人生得意需盡歡，莫使金樽空對月。感情是一個道理，愉快那么快，何必 等到互相傷害，18.你這樣恨我好不好過，溫馨被單都變成負(fù)荷，當(dāng)牧童害了綿羊 難道覺得慶賀。你這樣恨我本是相愛的人到最后卻只能互相傷害

47、，這是愛情最可悲的地方。19.你欣 賞我因我本性不會改，別太認(rèn)真認(rèn)真怎可放開自在。寂寞有害一一愛一個人 不見得是要在他的名前冠上“我的"二字，換言之，愛不是占有，所以給他多一點(diǎn) 空間，不要老想他按著自己的意愿改變。20.相親相愛倒不如想入非非真真假假也無所謂。想入非非有時候，性比愛重要。但要小心像藍(lán)宇那樣由性進(jìn)入愛，那可就違背 你游戲人間的初裹了。21 .沒有擁抱你只怕這個游戲代價不菲，沒有愛上誰也該知道愛一個人好累。 想入非非一一所以準(zhǔn)備愛的時候，一定要看看自己有沒有這個能力。22 .從前和以后一夜間擁有，難道這不算相戀到白頭，但愿會相信纏綿時分 手，能令我減輕了內(nèi)疚。紅顏白發(fā)在愛到極至?xí)r分手，是最明智的選擇。天長地久，只能讓感情生銹。23. 夜晚會面白天道別，才沒有弱點(diǎn)。側(cè)面真正愛一個人，千萬別只看他側(cè)面。更不能不看他的缺點(diǎn)，否則這將成為 感情最大的弱點(diǎn)。24.