會計英語試卷1

會計專業(yè)英語期末考試試卷1考試時間：2小時 總分：100分一、判斷：每題1分，共10分（正確的在題后括號內(nèi)打鉤，錯誤的打叉。）1、Retainedearningisnotanasset;itisanelementofequity.( )2、在收付實現(xiàn)制下，收入是按照它在實際發(fā)生的期間，而不是實際收取現(xiàn)款期間登記入賬（ ）3、Thesubsidiaryaccountsreceivableledgertrialbalanceshouldwiththebalanceoftheaccountsreceivableaccountinthegeneralledger.( )4、Cashbudgetsarenotimportanttothemanagementofcashflows.( )5Profitsdecreasetheowner’sequitthebusiness.（ 6、Allinventoriesshallbetakenstockperiodically. ( )7、Intheperiodicinventorysystem(實地盤存制),thebusinessdoesnotkeepcontinuousrecordoftheinventoryonhand.( )8、Non-currentliabilitiesareobligationsthatmustbepaidwithinoneyearortheoperatingcycle(whicheverislonger).( )9、Centraltothedefinitionofacontingentliabilityistheelementuncertainty.( )10、Theowner’sequityinabusinessisincreasedbyborrowingmoneyabank.( )二、單項選擇題：220分（1得分）1、Whenanamountisenteredonthe( )sideofanaccount,itisacredit,andaccountissaidtobecredited.A、left B、right C、leftorright D、2、Whichisnotincludedinlong-termassets?( )A、fixedassets 、intangibleassets C、cash D、deferredassets3、Ifadeliverytruckcosts＄10,000andhasanestimatedresidualvalue（值）of＄2,000attheendofitsestimatedusefullifeoffiveyears,theannualdepreciationwouldbe(underthestraight-linemethod.A、＄2,400B、＄2,000C、＄1,800D、＄1,6004、Totalassetswillbe( )bytheactofborrowingmoneyfromabank.Adecreased Bincreased Cremained(保持不變) 5、Theownersofacorporation（股份公司）aretermed稱為)（ ）AstockholdersBinvestors Ccreditors Dnoneofabove(都不是)6（ ）是指會計忽略通貨膨脹影響，對貨幣價值變動不作調(diào)整。A、theentityconcept 、thegoing-concernconceptC、thetime-periodconcept D、thestable-monetary-unityconcept7、()要求會計核算應當以實際發(fā)生的經(jīng)濟業(yè)務為依據(jù)，如實反映財務狀況和經(jīng)營成果。A、objectiveprinciple 、matchingprincipleC、disclosureprinciple D、consistencyprinciple8（ ）是指會計核算和財務報表應當按照規(guī)定的會計處理方法進行和編制且其方法前后期不得隨意變更。A、objectiveprinciple 、matchingprincipleC、disclosureprinciple D、consistencyprinciple9、銷貨成本是指以下哪一項？（ ）A、salesreturns 、costofgoodsC、grossprofitonsales D、deliveryexpense10、( )explainsthecausesofthechangeinthecashbalance.A、balancesheet 、incomestatementC、statementofcashflows D、allabove三、多項選擇題：315分（24或選錯不得分）1、TheremustbeaheadingthatidentifiestheBalanceSheet,including( A、Thenameofthebusiness 、IncomeStatementC、BalanceSheet D、the2、Amajoractivitiesinclude( )A、Operating 、InvestingC、Financing D、allabove(以上都是3、Acceleratedmethodsofdepreciationincludes( )A、thesum-of-the-years’-digitsmethod 、theproductionC、thedeclining-balancemethod D、allabove4、Owners’equityincludes( )A、Capitalinvestedinbyinvestors 、CapitalreserveC、Surplusreserve D、Undistributed5、Theowners’equitycomesfromtwosources:( )A、Investmentbytheowners 、EarningsfromprofitableoperationC、Lossfromunprofitableoperation D、AandB四、翻譯：36315分（語或漢語,漢譯英每空對應一個單詞）1、應納稅收入 isalegalconcept.2Agood財務計劃 iscrucialtothesuccessofyourbusiness.3InChina,accountantsrelyonfourfundamentalaccounting假設recordingbusinesstransactions:businessentityconcept ,goingconcern concept, periodicity assumption , stable monetaryassumption.4、Anotherimportantelementintheinternalcontrolsystemisinternalauditing.五、綜合：共40分1、配對：16分（請將題中特種日記賬與所記錄的特定交易的序號一一配對）特種日記賬 所記錄的特定交易SalesJournal A、SalesoncredittermCashReceiptsJournal Paymentsofcash(includingcashpurchases)InvoiceRegister C、Receiptsofcash(includingcashsales)CashDisbursementsJournal D、Pu