会计学专业会计英语试题.docx

会计学专业会计英语试题.docx

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会计学专业会计英语试题

文稿归稿存档编号：

[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-MG129]

会计学专业会计英语试题

一、wordsandphrases

1.残值scripvalue

2.分期付款installment

3.concern企业

4.reversingentry转回分录

5.找零change

6.报销turnover

7.pastdue过期

8.inflation通货膨胀

9.onaccount赊账

10.miscellaneousexpense其他费用

11.charge收费

12.汇票draft

13.权益equity

14.accrualbasis应计制

15.retainedearnings留存收益

16.trad-in易新，以旧换新

17.intransit在途

18.collection托收款项

19.资产asset

20.proceeds现值

21.报销turnover

22.dishonor拒付

23.utilityexpenses水电费

24.outlay花费

25.IOU欠条

26.Going-concernconcept持续经营

27.运费freight

二、Multiple-choicequestion

1.Whichofthefollowingdoesnotdescribeaccounting?

（C）

A.LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanameanstoanend.

D.Usedbybusiness,government,nonprofitorganizations,andindividuals.

2.Anobjectiveoffinancialreportingisto（B）

A.Assesstheadequacyofinternalcontrol.

B.Provideinformationusefulforinvestordecisions.C.Evaluatemanagementresultscomparedwithstandards.D.Provideinformationoncompliancewithestablishedprocedures.

3.Whichofthefollowingstatementsis（are）correct?

（B）

A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforthereplacementofplantassets.

B.Acompanymayusedifferentdepreciationmethodsinitsfinancialstatementsanditsincometaxreturn.

C.Thecostofamachineincludesthecostofrepairingdamagetothemachineduringtheinstallationprocess.

D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmorequicklythandoesuseoftheunit-of-productmethod.

4.Whichofthefollowingis（are）correctaboutacompany’sbalancesheet?

（B）

A.Itdisplayssourcesandusesofcashfortheperiod.

B.Itisanexpansionofthebasicaccountingequation

C.Itisnotsometimesreferredtoasastatementoffinancialposition.

D.Itisunnecessaryifbothanincomestatementandstatementofcashflowsareavailabe.

5.Objectivesoffinancialreportingtoexternalinvestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept.（A）

A.Informationusedtodeterminewhichproductstopoduce

B.Informationabouteconomicresources,claimstothoseresources,andchangesinbothresourcesandclaims.

C.Informationthatisusefulinassessingtheamount,timing,anduncertaintyoffuturecashflows.

D.Informationthatisusefulinmakingivestmentandcreditdecisions.

6.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept.（C）

A.Theuseofapettycashfund.B.Preparationofadailylistingofallchecksreceivedthroughthemail.

C.Theuseofcashregisters.D.Thedepositofcashreceiptsinthebankonadailybasis.

7.Theprimarypurposeforusinganinventoryflowassumptionisto.（A）

A.Offsetagainstrevenueanappropriatecostofgoodssold.B.Parallelthephysicalflowofunitsofmerchandise.C.Minimizeincometaxes.D.Maximizethereportedamountofnetincome.

8.Ingeneralterms,financialassetsappearinthebalancesheetat.（B）

A.CurrentvalueB.FacevalueC.CostD.Estimatedfuturesalesvalue.

9.Ifthegoing-concemassumptionisnolongervalidforacompanyexcept.（C）

A.Landheldasanivestmentwouldbevaluedatitsliquidationvalue.

B.Allprepaidassetswouldbecompletelywrittenoffimmediately.

C.Totalcontributedcapitalandretainedearningswouldremainunchanged.

D.Theallowanceforuncollectibleaccountswouldbeeliminated.

10.Whichofthefollowingexplainsthedebitandcreditrulesrelatingtotherecordingofrevenueandexpenses?

（C）

A.Expensesappearontheleftsideofthebalancesheetandarerecordedbydebits;revenueappearsontherightsideofthebalancesheetandisreoordedbycredits.

B.Expensesappearontheleftsideoftheincomestatementandarerecordedbydebits;Revenueappearsontherightsideoftheincomestatementandisrecordedbycredits.C.Theeffectsofrevenueandexpensesonowners’equity.

D.Therealizationprincipleandthematchingprinciple.

11.Whichofthefollowingstatementsis（are）correct?

（B）

A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforthereplacementofplantassets.

B.Thecostofamachinedonotincludesthecostofrepairingdamagetothemachineduringtheinstallationprcess.

C.Acompanymayusesamedepreciationmethodsinitsfinacialstatementsanditsincometaxreturn.

D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmorequicklythandoesuseofthestraight-linemethod.

12.Asetoffinancialstatements（B）except.

A.Isintendedtoassistusersinevaluatingthefinancialposition,profitability,andfutureprospectsofanentity.

B.IsintendedtoassisttheIntemalRevenueServiceindeteminingtheamountofincometaxesowedbyabusinessorganization.C.Includesnotesdisclosinginformationnecessaryfort