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Exercises
1 On April 1,200x,the owner of the ABC, Mr. Smith, invests $15000 to open the business 2 On April 2,Mr.Smith purchase a $15000 used truck by paying 5000 in cash and signing
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a $ 10000 note payable, which is due in 18 months
3 On April 3 , Mr. Smith purchases lawn mowers ( 割草机) for $3000 in cash 4 On April 5, Mr. Smith purchases $30 worth of gasoline to power the mowers during April 5 On April 5, Mr. Smith pays $1200 for a one-year insurance contract that protects his business from April 1 until March 31 of the following year. 6 On April 5, Mr. Smith purchase $50 worth of office supplies, placing the purchase on his account with the store rather than paying cash 7 On April 14,the ABC cut grass for 7 customers, receiving $ 50 from each. 8 On April 20, Mr. Smith receives $270 from a customer for 6 future maintenance visit 9 On April 22,the ABC cuts grass for 8 customers billing each one $50 but receiving no cash 10 On April 26, Mr. Smith pays $200 in wages to a part-time employee. 11 On April 28, Mr. Smith pays $35 to print advertising fliers 12 On April 29, Mr. Smith withdraws $ 50 for personal use 13 On April 30,5 of the 8 previously billed customers each pay $50
Adjustments : 1 During the afternoon of April 30, Mr. Smith cut one lawn, and he agrees to mail the Customer a bill for $ 50,which he does on May 2 2 Mr. Smith’s $10000 note payable, which he signed on April 2,carries a 10.2%
江西外语外贸职业学院教案备课纸（4）
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interest rate
3 Mr. Smith’s part-time employee earns $80 during the last 4 days of April but will not be paid until May 10
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4 On April 20, Mr. Smith received a $ 270 prepayment for 6 future visit. Assuming
Mr. Smith completed one of these visits 5 Mr. Smith discovers that he used $25 worth of office supplies during April 6 Mr. Smith must record the expiration of one twelfth of his company ’s insurance policy 7 If depreciation expense on Mr. Smith’s $ 15000 truck is $200 each month 8 If depreciation expense on Mr. Smith equipment is $ 35 each month.
Requirements 1 make the general journals of each transactions 2 make the trial balance 3 make the balance sheet and the income statement
江西外语外贸职业学院教案备课纸（4）
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Exercise 1
J.F.Outz,M.D.,has been practicing as a cardiologist for 3 years. During April ,Outz completed the following transactions in her practice of cardiology. April:
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1 paid office rent for April, $ 800
3 purchased equipment on account $2100 5 received cash on account from patients,$3150 8 purchased X-ray film and other supplies on account ,$245 9 one of the items of equipment purchased on April 3 was defective. it was returned with the permission of the supplier, who agreed to reduce the account for the amount charged for the item,$325 12 paid cash to creditors on account,$1250 17 paid cash for renewal of a six-month property insurance policy,$370 20 discovered that the balance of the cash account and of the accounts payable account as of April 1 were overstated by $200.A payment of that amount to a creditor in March had not been recorded. journalize the $200 payment as of April 20 24 paid cash for laboratory analysis $545 27 paid cash from business bank account for personal and family expense,$1250 30 recorded the cash received in payment of services (on a cash basis )to patients during April $1720 30 paid salaries of receptionist and nurses,$1725 30 paid various utility expenses $360 30 recorded fees charged to patients on account for services performed in April,$ 5145 30 paid miscellaneous expenses,$132 Outz’s account titles, numbers and balances as of April 1 are listed as follows:
江西外语外贸职业学院教案备课纸（4）
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Cash $ 4123
Supplies $ 290
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; Accounts Receivable ,$ 6725
; Prepaid Insurance $ 465 Accounts Payable $ 765
Equipment $ 19745 ;
J.F.Outz , capital ,$30583
Requirements 1 make the general journals of each transactions 2 make the trial balance and the adjusted trial balance 3 make the balance sheet and the income statement
江西外语外贸职业学院教案备课纸（4）
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Exercise
Suppose that during the month of January ,Guangli Service completed the following transactions
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Jan 1
Invested 1000000 Yuan into the business
2 Bought a house at a cost of 360000 Y uan 3 Bought 3 trucks at a cost of 240000 Y uan ,paying 200000 Y uan of cash with the balance to be paid 90days later. The liability is an account payable 3 Bought house moving equipment for cash from Haima Equipment Company 9000 Y uan 4 paid for a one – year insurance policy on the trucks and equipment ,3600 Y uan 5 Receive cash revenue from the customers 2000 Y uan 12 paid bills for gas ,200 Y uan 16 received cash revenue from the customers.9000yuan 20 Billed a customer for house-moving services rendered,1300 Y uan 24 received cash revenue from the customers 8000 Y uan 27 Mr.Li withdrew cash for personal use ,500 Y uan 28 received cash revenue from the customers ,8000 Y uan 30 paid bill for utilities ,250 Y uan 31 GuangLi Services paid wages to the workers for the month,9000 Y uan
Adjustments : 1 GuangLi Services paid 3600 Y uan in advance for a one-year insurance on the trucks and equipment. Now ,one month has passed 2 Suppose the truck will have a useful life of 10 years ,with an estimate salvage value of
江西外语外贸职业学院教案备课纸（4）
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30000 Y uan at the end of the tenth year 3 Suppose the equipment has a useful life of five years without any salvage value 4 Suppose the house has a useful life of 25 years with a salvage value of 60000 Y uan
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Requirements 1 make the general journals of each transactions 2 make the trial balance 3 make the balance sheet and the income statement
江西外语外贸职业学院教案备课纸（4）
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Exercises On July 1 of the current year ,the assets and liabilities of Ceil Jameson, Attorney at law, are as follows : cash,$1000 ; accounts receivable $ 3200 ; supplies ,$850 ; land $10000 ; accounts payable $1530. Ceil Jameson, Attorney is a sole proprietorship . Business transactions during July are summarized as followed 1) received cash from client for service $3928 2) paid creditors on account $ 1055 3）received cash from Ceil Jameson, Attorney as an additional investment $ 3700 4) paid office rent for the month ,$1200 5) charged clients for legal services on account,$2025 6) purchased office supplies on account $245 7) received cash from clients on account ,$3000 8) received invoice for paralegal service from legal Aid Inc. for July (to paid on August 10 ) ,$ 1635 9) paid the following : wages expense ,$ 850 ; answering service expense $250; Utilities expense ,$325 and miscellaneous expense $75 10) determined that the cost of office supplies on hand was $980 ; therefore, the cost of supplies used during the month was $115 11) Jameson withdrew $ 1000 in cash from the business for personal use.
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instructions
1）determine the amount of owner ’s equity of July 1 of the current year 2)state the assets, liabilities and owner ’s equity of the end of July 3)prepare an income statement and a Balance Sheet of July 31
江西外语外贸职业学院教案备课纸（4）
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Exercise Dan Moore and T.J.Knell formed a partnership, investing $ 240000 and $ 120000 respectively. Determine their participation in the year ’s net income of $ 120000 under each of the following independent assumptions: a) no agreement concerning divis ion of net income b) divide in the ratio of original capital investment c) interest at the rate of 10% allowed on original investments and the remain divided in the ratio of 2:3 d) salary allowances of $ 40000 and $ 50000 respectively ,and the balance divide equally e) allowance of interest at the rate of 10% on original investments, salary allowances of $ 40000 and $ 50000 respectively, the remain divided equally
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江西外语外贸职业学院教案备课纸（4）
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Exercise Errors in trial balance The following preliminary trial balance of The Cowboy Co.,a sports ticket agency,does not balance The Cowboy Co Trial balance Cash Accounts receivable Prepaid insurance Equipment Accounts payable Unearned rent Emmitt Smith,Capital Emmitt Smith,Drawing Service Revenue Wages expense Advertising expense Miscellaneous expense 197450 5200 1380 114550 68550 10000 64940 33400 83000 26000 3300 4500 10050 1480
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The ledger and other records are reviewer the following : 1) the debits and credits in the cash account total $83000 and $65300,respectively 2) a billing of $ 1100 to a customer on account was not posted to the accounts receivable account 3) a payment of $ 2300 made to a creditor on account was not posted to the account
江西外语外贸职业学院教案备课纸（4）
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payable account 4) the balance of the Unearned rent account is $1840 5) the correct balance of the equipment account is $ 45000 6) each account has a normal balance. Prepare a corrected trial balance
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江西外语外贸职业学院教案备课纸（4）
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Exercises Listed below are the transactions of Mary Dental Office for the month of January 1) Mary invested ￥20000 for her dental office. 2) purchased furniture and dental equipment on account from ABC Corp. for ￥17280. （ 5 year life, using straight-line method to record the depreciation） 3) paid the rent for the office space , ￥680 for one month 4) employed a receptionist 5) purchased dental suppliers for cash ￥430 6）paid miscellaneous expenses ￥430 7）billed patients ￥5000 for services performed 8) paid ABC corp. on account for ￥4000 9）received ￥4500 from patients on account 10) paid the salaries ￥1000 11) dental suppliers used during January ￥300
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1)make the balance sheet ,income statement according to the accounting
江西外语外贸职业学院教案备课纸（4）
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Exercises On Sep 1 , Miss Yang opened a launderette called Best-Service Laundry. During the Month, the business complete the following transactions: 1)Yang deposited 76500 Y uan in a bank in the name of the business 2) Bought tables and chairs for cash ,950 Y uan 3) paid rent for the month,1500 Y uan 4) Bought washers and dryers for cash,35000 Y uan 5) Bought washing supplies on credit ,1450 Y uan 6) received 16400 Y uan of cash from customers for services rendered during the month 7) paid 1380 Y uan of cash for fire insurance for 12 months 8) received and paid electric and water bills ,980 Y uan 9) paid 1000 Y uan of cash for the washing supplies bought in 5 10) paid 250 Y uan for license and other miscellaneous expense 11) paid wages to workers,1800 Y uan 12) Yang withdrew cash for personal use ,500 Y uan
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江西外语外贸职业学院教案备课纸（4）
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（2）
The accounts balance for OK Household Services Company on May 1,200x,are Presented in the trial balance below: OK Household Services Company trial balance May 1,200x Cash Accounts receivable Supplies Prepaid insurance Equipment Truck Account payable Notes payable C.Elsworth, capital C.Elsworth, withdrawals Service revenue Wages expense Rent expense Truck expense Utilities expense 960 140 120 70 8920 8920 630 1740 $1490 780 470 360 1200 2700 380 1800 5000
During May, Mr. Elsworth completed the following transactions: May 1 bought supplies for $100 cash 2 purchased new equipment for $500 cash 6 billed customers for services,$270 6 collected $520 from customers billed last month 8 transferred to the company from his personal assets a special type of floor-
江西外语外贸职业学院教案备课纸（4）
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cleaning equipment worth $230 9 received cash from customers for services rendered,$290. 12 paid amount owed on account to creditors, $380 15 paid wages for the first half of month, $480 16 paid monthly rent, $140 19 gave a customer a $30 allowance on his account in settlement for faulty work 22 withdrew $600 from the business for personal expense 23 billed customers for services rendered, $750 24 paid utility bill, $80 25 paid gas and oil bill for truck,$110 26 recorded cash collection from customers for services rendered,$240
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（2）
Instructions Prepare the trial balance as of May 31
江西外语外贸职业学院教案备课纸（4）
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Exercises : depreciation
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1.Assume that at the beginning of 2000, an equipment was acquired for $3,000 in cash, salvage value was estimated to be $300 with a useful life of 5 years. At the end of 2000, determine the depreciation of every year. 2. Assume that a drilling tool was purchased for $3,000, the salvage value was estimated to be $300, and 67,500 parts was estimated to be drilled by the drill during its useful life. If 26,000 parts were drilled during the first year, then determine this year ’s depreciation expense. 3.By the SYD method, determine the depreciation of each year in the case of the above 1. 4. By the DDB method, determine the annual depreciation expense according to the assumption of No.1. 5. Assume that at the beginning of 2000, an equipment was acquired for $15 500 in cash, salvage value was estimated to be $500 with a useful life of 5 years. (1) The amount of depreciation during 2000 under the straight-line method is: (2) The amount of depreciation during 2001 under the sum-of-years’-digits depreciation (3) The book value of the equipment at the end of 2001is: (4) If the market price of the equipment reduced to $8 000 at the end of 2001, using the sum-of-years’-digits depreciation, the estimated impairment loss for the equipment is: (5) The accounting entries for depreciation during 2000 under the straight-line method is (6) The accounting entries for recording impairment loss at the end of 2001 is:
江西外语外贸职业学院教案备课纸（4）
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Exercise:
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（1）
1）The following information is for K Company for the month of June.
K Company sells just one product.
Units Beginning inventory Purchases: June 12 25 Sales: 4 15 27 20 100 60 10 90 50
Unit Cost $ 20 23 30
sales price
25 30 35
Compute the cost of goods sold and the ending inventory and income (assume periodic inventory procedures) using (a)first-in, first-out; (b) last-in, first-out; (c) Weighted average
Units January 1 March 10 June 25 August 30 October 5 November 26 inventory Purchases: sold 800 units Purchases: sold 1500 units purchase 2000 800 1000 1200
Unit Cost $ 50 52.50
sale price
56 55 60 56 63
December 31 sold 1000 units
Compute the cost of goods sold and the ending inventory and income (assume periodic inventory procedures) using (a)first-in, first-out; (b) last-in, first-out; (c) Weighted average
江西外语外贸职业学院教案备课纸（ 4）
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Correct the error chart Trial balance Debit Cash Accounts receivable Supplies Equipment Accounts payable Unearned income Capital Drawings Service revenue Salaries expense Office expense total 3400 910 15981 16246 800 2380 3840 3231 800 3000 2666 2200 9000 credit
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Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors. 1)Cash received from a customer in payment of its account was debited for 570, and accounts receivable was credited for the same amount. The actual collection was for 750. 2) The purchase of a typewriter on account for 340 was recorded as a debit to supplies for 340 and a credit to account payable for 340 3)Services were performed on account for a client for 890, accounts receivable was debited for 890, and service revenue was credited for 89
江西外语外贸职业学院教案备课纸（ 4）
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（3）
4)A debit posting to salaries expense of 367 was omitted 5)A payment of a balance due for 309 was credited to cash for 309 and credited to accounts payable for 390. 6)The withdrawal of 500 cash for personal use was debited to salaries expense for 500 and credited to cash for 500.
Instructions: prepare a correct trial balance.
江西外语外贸职业学院教案备课纸（4） 江西外语外贸职业学院教案备课纸（4）
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（1）
Act Ⅱ major sections of the Income Statement and Balance Sheet
1)gross profit =net sales-cost of goods sold 2)net income = gross profit-total operating expenses 3)pre-tax profit= net income + other income- other expenses 4)net profit = pre-tax profit-income taxes 5)total assets =total current + fixed + intangible assets 6)total stockholders ’ equity=common stock + retained earnings
江西外语外贸职业学院教案备课纸（4）
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Act Ⅱ Operating, investing and financing activities
Format of the statement of cash flow Cash flows from operating activities Cash receipts: From selling goods or providing labors Cash payments: To suppliers To employees For value increment taxes For income taxes For other taxes others Net cash flows from operating activities Cash flows from investing activities Sale of investments Sale of plant assets, intangible assets and other long-term assets Purchase of investments Purchase of plant assets, intangible assets and other long-term assets Net cash flows from investing activities Cash flows from financing activities Receiving investments from stockholder Receiving cash for issuing bonds borrowings Repayment of borrowings Repayment of interests Net cash flows from financing activities Net increase in cash
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、M ultiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.doczj.com/doc/3616534542.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.doczj.com/doc/3616534542.html,rmation used to determine which products to poduce https://www.doczj.com/doc/3616534542.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/3616534542.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/3616534542.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C )
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese 、 1、entity concept 主题概念 2、depreciation折旧 3、double entry system 4、inventories 5、stable monetary unit 6、opening balance 7、current asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、direct write-off method Ⅱ、Translate The Following Sentences Into Chinese 、 1、Accounting is often described as an information system、It is the system that measures business activities, processes into reports and communicates these findings to decision makers、 2、The primary users of financial information are investors and creditors、Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers、 3、There are two sources of assets、One is liabilities and the other is owner’s equity、Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future、 资产有两个来源，一个就是负债，另一个就是所有者权益。负债就是由过去得交易或事件产生得实体得义务，其结算可能导致未来资产或服务得转让或使用。 4、Accounting elements are basic classification of accounting practices、They are essential units to present the financial position and operating result of an entity、In China, we have six groups of accounting elements、They are assets, liabilities, owner’s equity, revenue, expense and profit (income)、会计要素就是会计实践得基础分类。它们就是保护财务状况与实体经营
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
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会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
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Chapter 01 Financial Statements and Business Decisions True / False Questions 1.Accounting is a system that collects and processes financial information about an organization and reports that information to decision makers. True False 2.Assets on the balance sheet are recorded at market value or replacement cost. True False 3.In accounting and reporting for a business entity, the accounting and reporting for the business must be kept separate from other economic affairs of its owners. True False 4.The accounting period in which service revenue is recognized (i.e., revenue for services rendered) is generally the period in which the cash is collected. True False 5.Total assets are $70,000, total liabilities, $40,000 and contributed capital is $20,000; therefore, retained earnings are $15,000. True False 6.The payment of a cash dividend to stockholders increases stockholders' equity. True False 7.The accounting model for the balance sheet is: Assets + Liabilities = Stockholders' Equity. True False 8. A decision maker who wants to understand a company's financial statements must carefully read the notes to the financial statements because the notes provide useful
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
函授点《会计英语》期末试卷 姓名------ 专业------ 分数------ 一、单项选择题（20分） 1. Listed below are some characteristics of financial information. (1) True (2) Pru dence (3) Completeness (4) Correct Which of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only 2. In preparing its financial statements for the current year, a company’s closing i nventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected? A The current ye ar’s profit will be overstated and next year’s profit will be unders tated B The current year’s profit will be understated but there will be no effect on next year’s profit C The current year’s profit will be understated and next year’s profit will be overs tated D The current year’s profit will be overstated but there will be no effect on next y ear’s profit. 3. In preparing a company’s cash flow statement, which, if any, of the following it ems could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of shares A 1 only B 2 only C 3 only D None of them. 4. At 31 March 2009 a company had oil in hand to be used for heating costing $8 ,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600. Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year? A $23,900 B $36,100 C $45,300 D $33,100 5. In times of inflation In times of rising prices, what effect does the use of the his torical cost concept have on a company’s asset values and profit? A. Asset values and profit both undervalued B. Asset values and profit both overvalued C. Asset values undervalued and profit overvalued D. Asset values overvalued and profit undervalued 二、将下列报表翻译成中文（每个3分，共60分） 1. ABC group the statement of financial position as at 31/Dec/2010 € 2. Non-current assets 3. Intangible assets 4. Property, plant and equipment 5. Investment in associates 6. Held-for-maturity investment 7. Deferred income tax assets
会计专业英语期末考试练习卷(new)
1. The economic resources of a business are called : B A. Owner ’s Equity B. Assets C. Accounting equation D. Liabilities 2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $210 0 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D A. A debit to the cash receivable account of $2100. B. A credit to the accounts receivable account of $2100. C. A debit to the cash account of $1400. D. A debit to the accounts receivable account of $1400. 3. In general terms, financial assets appear in the balance sheet at: A A. Face value. 账面价值 B. Current value. 现值 C. Market value. 市场价值 D. Estimated future sales value. 4. Each of the following measures strengthens intern al control over cash receipts except : D A. The use of a voucher system. B. Preparation of a daily listing of all checks received through the mail. C. The deposit of cash receipts intact in the bank on a daily basis. D. The use of cash registers. 5. Which of the following items is the greatest in dollar amount? D A. Beginning inventory B. Cost of goods sold. C. Cost of goods available for sale D. Ending inventory 6. Why do companies prefer the LIFO inventory 后进先出法method during a period of rising prices? B A. Higher reported income B. Lower income taxes C. Lower reported income D. Higher ending inventory 7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? D A. Intangible
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共 20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 2.Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? A.$8 500 Dr B.$8 500 Cr C.$14 000 Dr D.$14 000 Cr 3.Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. No C. Not sure D. Either 4.Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? A. Weighted Average cost B. First in first out (FIFO) C. Last in first out (LIFO) D. Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3)
精品文档 会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学 习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. Which of the following statements about accounting concepts or assumptions are correct? 1) The money measurement assumption is that items in accounts are initially measured at their historical cost. 2) In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3) To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4) To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit 2016 全新精品资料-全新公文范文-全程指导写作–独家
《会计专业英语》模拟题 一.单选题 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). A.when goods are sole or services are rendered to customers B.when cash is collected from customers C.at the end of the accounting period D.only when the revenue can be matched by an equal dollar amount of expenses [答案]:A 2.The Matching Principle:(). A.applies only to situations in which a cash payment occurs before an expense is recognized B.applies only to situations in which a cash receipt occurs before revenue is recognized C.is used in accrual accounting to determine the proper period for recognition of expenses D.is used in accrual accounting to determine the proper period in which to recognize revenue [答案]:C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). A.decrease assets and decrease owner’s equity B.increase liabilities and decrease owner’s equity C.have no effect on total assets D.decrease assets and decrease liabilities [答案]:D 4.Which of the following concepts belongs to accounting assumption?(). A.Conservation B.Money measurement C.Materiality D.Consistency [答案]:B 5.Which of these is/are an example of an asset account?___ A.service revenue B.withdrawals C.supplies D.all of the above [答案]:C 6.Which of these statements is false?(). A.increase in assets and increase in revenues are recorded with a debit B.increase in liabilities and increase in owner’s equity are recorded with a c redit
For personal use only in study and research; not for commercial use 袀试卷编号：XXXXXXXXXX （ A ） 肇江西外语外贸职业学院 螃2012年6月会计英语课程考试试卷 芅适用班级：08中招会计（1）班出卷系部：英语考试形式: 闭卷、 二、节Translate the following words into Chinese每题 1 分，共10 分） 蒈1 sole proprietorship 2 in come tax retur ns 蒄3 bala nee sheet 4 own ers'quity 羂5 debit bala nee 6 trial bala nee 莀7 inven tory 8 eash equivale nts 袇9 tan gible pla nt assets 10 reta ined earnings 芄二、Translate the following words into English每题1 分，共10 分）肃1 现金股利 2 个人所得税 葿3 残值 4 杂项费用 芆5 贷方分录 6 普通日记账 羄7 调整分录8 应收票据 膅9 合伙企业10 资产 袁三、choose the best answe每题 3 分，共45 分）
螆1 If a journal entry increases an expense account, the other part of the entry might ______ . 螅A in crease an asset acco unt B decrease the own er's equity acco unt 羂C decrease a liability acco unt D in crease a liability acco unt 罿2 Wang, Li and Lin are partners and each has a capital account of 90000yuan. Wang sells her interest to Chen for 125000yuan, the payment going to Wang personally. Chen is accepted as a partner by Li and Lin. Recording this transaction would: _______ 葿A cause no cha nge in the capital acco unts of Li and Lin 蒅B require the goodwill to be recog ni zed in the acco unts of the partn ership 羃C cause Chen to acquire a capital acco unt of 125000 Yuan. 莂D cause an in crease in the capital acco unts of Li and Lin 衿3 Which is the disadvantage of the corporation? _______ 芆A separate legal en tity B double taxati on 螁C no personal liability D professional management 蒀4. The purchase of office supplies on account will ______ 芈A. increase an asset and the owner ' s equity. 羆B. increase one asset and decrease another asset 袂C. increase an asset and liability 蕿D. increase an asset and decrease a liability 蚇5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owner ' s equity? ________ 蚆A. $80000 B. $0 C.$20000 D.$140000 袄6. A transaction caused a $10000 decrease in both total assets and liabilities. This transaction could have been ________