会计英语试题.docx
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会计英语试题
会计英语试题
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[转帖]MOONEYES整理的历年试题
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2001年对外经济贸易大学会计专业英语
1、Giveabriefexplanationforthefollowingterms（10%）
（1）Journalentry
（2）Goingconcern
（3）Matchingprinciple
（4）Workingcapital
（5）Revenueexpenditure
2.Pleasereadthefollowingpassagecarefullyandfillineachofthe11blankswithawordmostappropriatetothecontent（10%）
（1）Thedouble-entrysystemofaccountingtakesitsnamefromthefactthateverybusinesstransactionisrecordedby（____）typesofentries:
1:
（_____）entriestooneormoreaccountsand
2:
creditentriestooneormoreaccounts.Inrecordinganytransaction,thetotaldollaramountofthe（______）entriesmust（_____）thetotaldollaramountofcreditentries.
（2）Oftenatransactionaffectsrevenuesorexpensesoftwoormoredifferentperiods,inthesecases,an（_____）entriesareneededto（_____）toeachperiodtheappropriateamountsofrevenuesandexpenses.Theseentriesareperformedatthe（_____）ofeachaccountingperiodbut（_____）topreparingthefinancialstatements.
（3）Marketablesecuritiesarehighly（_____）investments,primarilyinsharestocksandbounds,（____）canbesold（_____）quotedmarketpricesinorganizedsecuritiesexchanges.
3.TranslatethefollowingChinesestatementsintoEnglish（18%）
（1）财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。
这些报表是为许多不同
的决策者，许多不同的目的而提供的。
纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。
在许多情况下，税法和公认会计准则相
似，但两者却存在实质上的不同。
（2）审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。
然而注册会计师事务
所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
4.TranslatethefollowingstatementsintoChinese（12%）
（1）Accountingprinciplesarenotlikephysicallaws;theydonotexistinnature,awaitingdiscoveryman.Rather,theyaredevelopedbyman,inlightofwhatweconsidertobethemostimportantobjectivesoffinancialreporting.Inmanywaysgenerallyacceptedaccountingprinciplesaresimilartotherulesestablishedforanorganizedsportshuchasfootballorbasketball.
（2）Accountinghavedevisedprocedureswherebytheflowsofcashreceiptsandpaymentsarespreadoveraperiodoftimeinacertainwaytoderiveincome,whichisrepresentativeoftheeconomicperformanceofthefirmforthe
givenperiod.Theincomeconceptasappliedintherealworldinvolvesnumerousdecisionsandjudgmenmts.
5.Multiplechoicequestions（choosethebestforyouranswer）（10%）
（1）TheCPAfirmauditingXYRecordingServicefoundthatretainedearningwereunderstatedandliabilitieswereoverstated.Whichofthefollowingerrorscouldhavebeenthecause?
A.Makingtheadjustmententryfordepreciationexpensestwice;
B.Failuretorecoredinterestaccruedonanotepayable;
C.Failuretomaketheadjustingentrytorecoredrevenuewhichhadbeenearnedbutnotyetbilledtoclients;D.Failluretorecoredtheearnedportionoffeesreceivedinadvance.
（2）Howwillnetincomebeaffectedbytheamortizationofadiscountonbondspayable?
A.Interestexpenseisincreased,sonetincomeisdecreased;
B.Interestexpenseisdecreased,sonetincomeisincreased;
C.Interestexpenseisincreased,sonetincomeisincreased;
D.Interestexpenseisdecreased,sonetincomeisdecreased;
（3）Astockdividend
A.Increasethedebt-to-equityratioofafirm;
B.Decreasefutureearningspershare;
C.Decreasethesizeofthefirm;
D.Increasesharholder’swealth;
E.Noneoftheabove.
（4）Acompanyhadsalesinboth1999and2000of$200000.Costofsalesfor1999was$140000.Incomputingthecostofsalesfor1999,anitemofinventorypurchasedin1999for$50wasincorrectlywrittendowntocurrentreplacementcostof$35.Theitemiscurrentlysellingin2000for$100,itsnormalsellingprice.Asaresultofthis
error:
A.Incomefor1999isoverstated;
B.Costofsalesfor2000willbeoverstated;
C.Incomefor2000willbeoverstated;
D.Incomefor2000willnotbeaffected.
E.Noneoftheabove.
（5）Usingthedatapresentedbelow,calculatethecostofsalesfortheBCCompanyfor1999.
Currentratio3.5
Quickratio3.0
Currentliabilities12/31/1999$600000
Inventory12/31/1999$500000
Inventoryturnover8.0
ThecostofsalesfortheBCCompanyfor1999was:
A.$1600000;
B.$2400000;
C.$3200000;
D.$6400000;
E.Noneofthese.
（6）WCompanycomputedthefollowingitemsfromitsfinancialrecordsfor1999:
Price-earningratio12
Pay-outratio0.6
Assetsturnoverratio0.9
ThedividendyieldonW’scommonstockfor1999is:
A.5%B.7.2%C.7.5%D.10.2%
（7）thedataaboutAccountsreceivableofNewtonCompanyfor1999asfollows:
Accountsreceivable12/31/1999$150000
Allowanceforuncollectibleaccounts12/31/19995000（credit）
Baddebtexpensesfortheyear2000
During1999recoveriesonbaddebtspreviouslywrittenoffwerecorrectlyrecordedat$500.Ifthebeginningbalanceintheallowanceforuncollectibleaccountswas$4700,Whatwastheamountofaccountsreceivablewrittenoffasbaddebtsduring1999:
A.$1200B.$1800C.$2200D.$2400
（8）Whichoneofthefollowingitemswouldlikelyincreaseearningspershare（EPS）ofacorporation?
A.Declarationofastockdividend;
B.Declarationofastocksplit;
C.Purchasetreasurystock;
D.Areductionintheamountofcashdividendspaid;
E.Noneofabove;
（9）Theprimarypurposeforusinganinventoryflowassumptionisto:
A.Parallelthephysicalflowofunitsmerchandise;
B.Offsetagainstrevenueanappropriatecostofgoodssold;
C.Minimizeincometaxes;
D.Maximizethereportedamountofnetincome.
（10）Deltacompanysoldaplantassetsthatoriginallyhadcostof$50000for$22000cash.IfDeltacompanycorrectlyreportsa$5000gainonthissale.Theaccumulateddepreciationontheassetatthedateofsalemusthave
been:
A.$28000;B.$23000C.$33000;D.$27000;E.Someotheramount
6.Bondspayableissueandrecordinginterestexpenses.（15%）
TheABCCompanysold$600000ofits9.5%,12yearsbondsonApril1,2000,at106.Thesemi-annualinterest
paymentdatesareApril1andOctober1.Theeffectiveinterestrateisapproximately8.9%.Thecompany’sfiscal
yearendsDecember31.
Required:
Preparejournalentriestorecord:
（1）TheissueofthebondsonApril1,2000
（2）ThefirstinterestpaymentonOctober1,2000
（3）TheAmortizationofpremiumordiscountandinterestexpensesonDecember31,2001.
7.StatementofCashFlows（14%）
ThenetincomeoftheZYCompanyfor1999was$260000.Additionaldataavailablerelativetoactivitiesfortheyeararegivenbelow:
A.Depreciationexpensesfortheyear,$90000;
B.Lossonsaleofmachineryusedinoperationswas$2400;
C.Accountsreceivableincreasedby$2000;
D.Accountspayableincreasedby$8400;
E.Patentamortizationfortheyearwas$14800;
F.Amortizationofpremiumonbondspayablefortheyearwas$4600.
Required
Preparethecashflowsfromoperatingactivitiessectionofastatementofcashflowsundertheindirectmethod.
8.DeterminingRevenueandCapitalExpenditures（11%）
ThecontrollerforXYZCo.AsksyoutoreviewtheRepairandMaintenanceExpensesaccounttodetermineifallofthechargesareappropriate.Theaccountcontainsmanytransactionstotaling$215540.Allofthetransactionsareconsideredmaterial.
Required:
Youexaminethreeofthetransactions.Indicatewhethereachtransactionisproperlychargedtothereqairandmaintenanceaccountand,ifnot,indicatewhynotandtowhichaccountthetransactionshouldbecharged.Thethreetransactionsasfollows:
ItemDateAmountDecription
101/03/00$10000Two-yearservicecontractonofficeequipment
205/18/00$38500Sealingroofleaksoverentireproductionplant
310/20/00$48500Purchaseacranefortheassemblydepartement
tospeedproduction
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2001年会计专业英语试题答案
1.
（1）Journalentry
Achronologicalrecordoftransactions,showingforeachtransactionthedebitsandcreditstobeenteredinspecific
ledgeraccounts.
（2）Goingconcern
Anassumptionthatabusinessentitywillcontinueinoperationindefinitelyandthuswillcarryoutitsexistingcommitments.
（3）Matchingprinciple
Therevenueearneddruinganaccountingperiodisoffsetwiththeexpensesincurredingeneratingthisrevenue.（4）Workingcapital
Currentassetsminuscurrentliabilities
（5）Revenueexpenditure
Anyexpenditurethatwillbenefitonlythecurrentaccountingperiod.
2.每空1分，其中两个debit合计1分
（1）（two）.（debit）.（debit）.（equal）.
（2）（adjusting）.（assign）.（end）.（prior）
（3）（liquid）.（that）.（at）
3.题一10分，第一小段6分，第二小段4分。
题二8分
（1）Financialstatementsshowthefinancialpositionofabusinessandtheresultsofitsoperations,presentedinconformitywithgenerallyacceptedaccountingprinciples.Thesestatementsareintendedforusebymanydifferentdecisionmakers,formanydifferentpurposes.
Taxreturnsshowthecomputationoftaxableincome,legalconceptbytaxlawsandregulations.Inmanycases,taxlawsaresimilartogenerallyacceptedaccountingprinciples,butsubstantialdifferencesdoexist.
（2）Auditorsdonotguaranteetheaccuracyoffinancialstatements;theyexpressonlytheirexpertopinionastothefairnessofthestatements.However,CPAfirmsstaketheirreputationsonthethoroughnessoftheirauditsandthedependabilityoftheirauditreports.
4.每小题6分，每小题包括三小句，每小句2分。
（1）会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后
据此由人制定的。
在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规
则。
（2）会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表
这个企业特定期间的经济成果。
收益概念应用于现实生活涉及许多的抉择和判断。
5.每小题选对1分
（1）C，
（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B
6（
（1）全对4分，
（2）全对5
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