《会计专业英语》期末复习资料.docx

《会计专业英语》期末复习资料.docx

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《会计专业英语》期末复习资料

《会计英语》复习资料

二、单项选择（红字为正确答案）：

Financialreportsareusedby

d、

alloftheabove

1、Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）

d、

alloftheabove

2、Whichofthefollowingbestdescribesaccounting?

b、

isaninformationsystemthatprovidesreportstostakeholders

3、Usingaccrualaccounting,expensesarerecordedandreportedonly

a、

whentheyareincurred,whetherornotcashispaid

4、Themeasurementbasesexclude（）

c、

Saleprice

5、Debtsowedbyabusinessarereferredtoas（）

d、

liabilities

6、Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?

c、

balancesheet

7、Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe

a、

financingactivitiessection

8、Theaccountingequationmaybeexpressedas

d、

Assets-Liabilities=Owner'sEquity

9、Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?

a、

revenues,liabilities,capital

10、Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?

d、

assets,expenses

11、Whichofthefollowingtypesofaccountshaveanormalcreditbalance?

c、

revenuesandliabilities

12、Intheaccountingcycle,thelaststepis（）

a、

preparingapost-closingtrialbalance

13、Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?

c、

postagestamps

14、Abankreconciliationshouldbepreparedperiodicallybecause（）

c、

anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected

15、Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa（n）（）

c、

deductionfromthebalanceperbankstatement

16、Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermed

c、

accountsreceivable

17、WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?

a、

Contraasset,credit

18、Theterm"inventory"indicates（）

d、

bothAandB

19、Merchandiseinventoryattheendoftheyearwasunderstated、Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

a、

netincomeisunderstated

20、Merchandiseinventoryattheendoftheyearisoverstated、Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

b、

owner'sequityisoverstated

21、Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis

b、

LIFO

22、Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?

b、

first-in,first-out

23、Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）

b、

costofmerchandisesold

24．Allofthefollowingbelowareneededforthecalculationofdepreciationexcept

d、

bookvalue

25、Acharacteristicofafixedassetisthatitis

b、

usedintheoperationsofabusiness

26、AccumulatedDepreciation（）

c、

isacontraassetaccount

27、Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）

b、

equitymethod

28、Acapitalexpenditureresultsinadebitto（）

d、

anassetaccount

29、Currentliabilitiesare（）

d、

dueandpayablewithinoneyear

30、Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan

b、

accountpayable

31、Notesmaybeissued（）

d、

alloftheabove

32、Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe

c、

periodofthesaleoftheproduct

33、Ifthemarketrateofinterestis8%,thepriceof6%bondspayinginterestsemiannuallywithafacevalueof$100,000willbe

c、

Lessthan$100,000

34、Theinterestratespecifiedinthebondindentureiscalledthe（）

b、

contractrate

35、Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare

d、

callablebonds

36、Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat

d、

adiscount

37、Onepotentialadvantageoffinancingcorporationsthroughtheuseofbondsratherthancommonstockis

c、

theinterestexpenseisdeductiblefortaxpurposesbythecorporation

38、Characteristicsofacorporationinclude（）

d、

shareholderswhohavelimitedliability

39、Stockholders'equity（）

c、

includesretainedearningsandpaid-incapital

40、Theexcessofissuepriceoverparofcommonstockistermeda（n）（）

d、

premium

41、Cashdividendsareusuallynotpaidonwhichofthefollowing?

c、

treasurystock

42、Whichofthefollowingaccountsbelowisreportedinthepaid-incapital/stockholders'equitysectionofthecorporatebalancesheet?

d、

PreferredStock

43、Ifpreferredstockhasdividendsinarrears,thepreferredstockmustbe

d、

convertible

44、Theprimarypurposeofastocksplitisto

b、

reducethemarketpriceofthestockpershare

45、Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock、

d、

toincreasethesharesoutstanding

46、Theliabilityforadividendisrecordedonwhichofthefollowingdates?

d、

thedateofdeclaration

47、Incredittermsof2/10,n/30,the"2"representsthe

d、

percentofthecashdiscount

48、Revenueshouldberecognizedwhen（）

b、

theserviceisperformed

49、Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）

b、

solvencyandprofitability

50、Whichofthefollowingisnotincludedinthecomputationofthequickratio?

a、

inventory

四、问答题：

3．Differentiatebetweenfinancialaccountingandmanagerialaccounting、

财务会计与管理会计得区别。

Financialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesforabusiness、

Managementaccountingusesbothfinancialaccountingandestimateddatatoaidmanagementinrunningday-to-dayoperationsandinplanningfutureoperations、、

4．Theobjectiveoffinancialreporting财务报告得目标。

参考答案：

Overallobjective（总体目标）offinancialreportingistoprovidefinancialinformationusefultoexternalusersinmakingeconomicdecisions、

（a）provideinformationaboutthefinancialposition,performanceandchangesinfinancialpositionofanentitythatisusefultoawiderangeofusersinmakingeconomicdecisions；（向使用者提供有关企业财务状况、经营成果与财务状况变动情况得信息，以利于其作出经济决策。

）

（b）showtheresultsofthestewardshipofmanagement,ortheaccountabilityofmanagementfortheresourcesentrustedtoit、（反映管理当局受托责任得履行结果，或管理当局受托管理资源得责任。

）

5．Whataretherecognitionandmeasurementprinciples?

财务报表要素得确认与计量原则。

参考答案：

（1）Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria、

RecognitionCriteria确认标准：

a、TheProbabilityofFutureEconomicBenefit未来经济利益流入得可能性

MeasurementReliably计量得可靠性

（2）Measurementistheprocessofdeterminingthemonetaryamountsatwhichtheelementsoffinancialstatementsaretoberecognizedandcarriedinthebalancesheetorincomestatement、

MeasurementBases计量基础：

Historicalcost、历史成本

Currentcost现行成本

Realizable（settlement）value可实现（清算）价值

Presentvalue现值

8．Differentiatebetweentheaccrualbasisandthecashbasis、

应计制与现金制得区别。

参考答案：

Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned、

Underthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid、

9．Whatisthedouble-entrysystem?

简述复式记账法得含义

参考答案：

Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation、

Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits、

Foreverytransaction,theremustbeatleastonedebitandonecredit、

Debitsmustalwaysequalcreditsforeachtransaction、

Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside、

10．Whatarethemajortypesofadjustingentries?

调整分录得种类

参考答案：

Adjustingentriescanbeclassifiedaseither：

PrepaymentsorAccruals

（1）Prepaymentsfallintotwocategories:

a、Prepaidexpense

b、DeferredRevenue（UnearnedRevenue）

（2）Accrualsfallintotwocategories

a、Accruedexpenses

b、Accruedrevenues

★考核知识点:

调整分录P72

附4、10参考课件第4章

Companiesareonacalendarorfiscalyearandbusinesstransactionscancutacrosstwoyears、Therefore,adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed、

Adjustingentriescanbeclassifiedaseither：

PrepaymentsorAccruals

（1）Prepaymentsfallintotwocategories:

a、Prepaidexpenses:

expenseshavebeenpaidincashandarerecordedasassetsuntiltheyareusedorconsumed、

b、DeferredRevenue（UnearnedRevenue）：

Revenuesreceivedincashandrecordedasliabilitiesbeforetheyareearned、

（2）Accrualsfallintotwocategories

a、Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaidincashandthereisnooriginalentry、

b、Accruedrevenuesarerevenuesthathavebeenearnedbutnotyetreceivedincash、

11、Describethebasicstepsoftheaccountingcycle、简述会计循环得步骤。

参考答案：

Theaccountingcycle（oraccountingprocess）includesstandardizedproceduresthatareperformedinsequenceduringeveryperiod、（会计循环，或称为会计程序，就是在每个会计期间按照一定顺序处理业务得一套规范化得程序）

Itiscalledcyclebecausethestepsrepeatedeachaccountingperiod、

（1）Transactionsareanalyzedandrecordedinthejournal、

（2）、Transactionsarepostedtotheled