会计专业英语期末试题.docx

会计专业英语期末试题.docx

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会计专业英语期末试题

期期末测试题

Ⅰ、TranslateTheFollowingTermsIntoChinese.

1.entityconcept主题概念2.depreciation折旧

3.doubleentrysystem4.inventories

5.stablemonetaryunit6.openingbalance

7.currentasset8.financialreport

9.prepaidexpense10.internalcontrol

11.cashflowstatement12.cashbasis

13.tangiblefixedasset14.managerialaccounting

15.currentliability16.internalcontrol

17.salesreturnandallowance18.financialposition

19.balancesheet20.directwrite-offmethod

Ⅱ、TranslateTheFollowingSentencesIntoChinese.

1.Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesintoreportsandcommunicatesthesefindingstodecisionmakers.

2.Theprimaryusersoffinancialinformationareinvestorsandcreditors.Secondaryusersincludethepublic,governmentregulatoryagencies,employees,customers,suppliers,industrygroups,laborunions,othercompanies,andacademicresearchers.

3.Therearetwosourcesofassets.Oneisliabilitiesandtheotherisowner’sequity.Liabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichmayresultinthetransferoruseofassetsorservicesinthefuture.

资产有两个来源，一个是负债，另一个是所有者权益。

负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。

4.Accountingelementsarebasicclassificationofaccountingpractices.Theyareessentialunitstopresentthefinancialpositionandoperatingresultofanentity.InChina,wehavesixgroupsofaccountingelements.Theyareassets,liabilities,owner’sequity,revenue,expenseandprofit（income）.

会计要素是会计实践的基础分类。

它们是保护财务状况和实体经营的重要部分。

在中国，我们有六个会计要素。

它们是资产，负债，所有者权益，收入，费用和利润（收入）。

5.Thegeneraljournal（orjournal）isabookoforiginalentrythatlinksthedebitsandcreditsofindividualtransactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.

普通日记账（或日记账）是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。

Ⅲ.Pleasefindthebestanswerstothefollowingquestions.

1.Whichofthefollowingstatementisfalse?

a.Thepartnershipformofbusinessorganizationprotectsthepersonalassetsoftheownerfromcreditorsofthebusiness

b.Aproprietorshiphasasingleowner

c.Accountingistheinformationsystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecisionmakers.

d.TheFASBdetermineshowaccountingispracticedintheUnitedStates

2.Theprincipleorconceptthatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthe

a.going-concernconcept

b.stable-monetary-unitconcept

c.reliabilityprinciple

d.costprinciple

3.AftinCo.performsservicesonaccountwhenAftincollectstheaccountreceivable

a.assetsincrease

b.assetsdonotchange

c.owner’sequitydecreases

d.liabilitiesdecrease

4.Anincomestatementreports.

a.theassets,liabilities,andowner’sequityonaparticulardate

b.thechangeintheowner’scapitalduringtheperiod

c.thecashreceiptandcashpaymentduringtheperiod

d.thedifferencebetweenrevenuesandexpensesduringtheperiod

5.Thefollowinginformationabouttheassetsandliabilitiesattheendof20x1and20x2isgivenbelow:

20x120x2

Assets$75,000$90,000

Liabilities36,00045,000

Ifnetincomewas$1,500andtherewerenowithdrawals,howmuchdidtheownerinvest?

a.$4,500

b.$6,000

c.$45,000

d.$43,000

6.TraylorCompanypaid$2850onaccount.Theeffectofthistransactionontheaccountingequationisto.

A.Decreaseassetsanddecreaseowner’sequity

B.Increaseliabilitiesanddecreaseowner’sequity

C.Havenoeffectontotalassets

D.Decreaseassetsanddecreaseliabilities

7.Thejournalentrytorecordthecollectionof$890fromacustomeronaccountis.

A.AccountsPayable890

Cash890

B.Cash890

AccountsReceivable890

C.Cash890

AccountPayable890

D.Cash890

ServiceRevenue890

8.TheendingCashaccountbalanceis$57600.Duringtheperiod,cashreceiptsequal$124,300.Ifthecashpaymentsduringtheperiodtotal$135,100,thenthebeginningCashamountmusthave

A.$68,400

B.$46,800

C.$181,900

D.Cannotbedeterminedfromtheinformationgiven

9.UsethefollowingselectedinformationfortheAleciaCompanytocalculatethecorrectcreditcolumntotalforatrialbalance.

Accountsreceivable$7,200

Accountspayable6,900

Building179,400

Cash15,800

Capital64,000

Insuranceexpense6,500

Salaryexpense56,100

Salarypayable3,600

Servicerevenue190,500

A.$201,000B$137,100C$265,000D$74,500

10.Whichofthefollowingstatementsiscorrect?

.

A.Thechartofaccountsisalistofallaccountswiththeirbalances

B.Thetrialbalanceisalistofallaccountswiththeirbalances,dividedasdebitorcredit

C.Theledgerismaintainedinchart-of-accountsorder

D.BothBandCarecorrect

11.Whichofthefollowingitemsisthegreatestindollaramount?

（）

A.beginninginventoryB.costofgoodssold

C.costofgoodsavailableforsaleD.endinginventory

12.Acompanyperformsserviceonaccountt,whenitcollectstheaccountsreceivable（）

A.assetsincreaseB.assetsdon’tchange

C.owner’sequitydecreaseD.liabilitiesdecrease

13.Theeconomicresourcesofabusinessarecalled（）

A.owner’sequityB.assetsC.accountingequationD.liabilities

14.Whichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecifieddate?

A.balancesheetB.incomestatement

C.statementofretainedearningsD.cashflowstatement

15.Thepurchaseofofficesuppliesonaccountwill（）

A.increaseanassetandincreaseowner’sequity

B.increaseanassetanddecreaseanotherasset

C.increaseanassetandincreasealiability

D.increaseanassetanddecreasealiability

16.Whichofthefollowingitemsisnotanelementofthebalancesheet?

（）

A.assetsB.expensesC.liabilitiesD.owner’sequity

17.Atransactioncauseda$10000decreaseinbothtotalassetsandliabilities.Thistransactioncouldhavebeen（）

A.purchaseofadeliverytruckfor$10000cash

B.anassetwithacostof$10000wasdestroyedbyfire

C.repaymentofa$10000bankloan

D.collectionofa$10000accountreceivable

18.Transferringtransactiondatafromthejournaltotheledgeriscalled（）

A.postingB.recordingC.journalizingD.interpreting

19.Forpurposeofthecashflowstatement,thetermcashincludescashonhand,cashondeposit,and（）

A.cashinbanksB.papermoneyC.cashequivalentsD.coins

20.Theprinciplethatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthe（）

A.going-concernconceptB.stable-monetary-unitconcept

C.reliabilityprincipleD.costprinciple

Ⅳ.Recordingtransactionsinthegeneraljournalusingthefollowingaccounts:

FixedAssets（固定资产）,Cash（现金）,RentExpense（房租费用）,AccountsReceivable（应收账款）,AccountsPayable（应付账款）,Sales（销售收入）.

1.     SunriseCo.Ltdpaidtherentfor$8,000.

2.     SunriseCo.Ltdpurchasesanewcomputerfor$2,000,notpaid.

3.     SunriseCo.Ltdsellssoftwarefor$30,000andsendstheircustomeraninvoice.Theyallowtheircustomer30daystopaythemforthissoftware（onaccount）

4.     SunriseCo.Ltdsellssoftwareandreceivesacheckfromthecustomerfor$36,000fortheserviceprovided.

5.     SunriseCo.Ltddesignsanetworksystemforacustomerandreceivesacheckfor$40,000.

6.     SunriseCo.Ltdpurchases$500worthofofficesuppliesonaccount.

7.     SunriseCo.Ltdpaysthecomputercompany$2,000withacheckforthecomputersthattheybought.

8.     SunriseCo.Ltdreceivesacheckfromthecustomerwhotheybilled$5,000forservicesandallowed30daystopay.