2016年南开（秋）会计专业英语作业及答案（100分）
2016年6月大学英语四级真题及参考答案 Part ⅡListening Comprehension （听力部分共有两套） 四级第一套 Section A 1. C) Rising unemployment worldwide. 2. A) Many countries have not taken measures to create enough jobs. 3. B) Put calorie information on the menu. 4. A) They will be fined.C) They will get a warning. 5. D) Failure to integrate innovation into their business. 6. B) It is the creation of something new. 7. C) Its innovation culture. Section B 8. D) He does not talk long on the phone. 9. B) Talk at length. 10. A) He thought it was cool. 11. C) It is childish and unprofessional. 12. B) He is unhappy with his department manager. 13. A) His workload was much too heavy. 14. C) His boss has a lot of trust in him. 15. D) Talk to his boss in person first. Section C 16. A) The importance of sleep to a healthy life. 17. C) They get less and less sleep. 18. D) Their blood pressure will rise. 19. B) What course you are going to choose. 20. D) The personal statement. 21. C) Indicate they have reflected and thought about the subject. 22. B) It was built in the late 19th century. 23. D) They often broke down. 24. A) They were produced on the assembly line. 25. C) It marked a new era in motor travel. 四级第二套
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/797116327.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/797116327.html,rmation used to determine which products to poduce https://www.doczj.com/doc/797116327.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/797116327.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/797116327.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 )
《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 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? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either 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? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) 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) B. (1), (2) C. (2), (3)
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
2016年12月英语四级真题及答案详解和听力原文第二套 2016年12月英语四级真题第二套 Part I Writing (30minutes) (请于正式开考后半小时内完成该部分，之后将进行听力考试) For this part, you are allowed 30 minutes to write an essay. Suppose you have two options upon graduation: one is to work in a state-owned business and the other in a joint venture. You are to make a choice between the two. Write an essay to explain the reasons for your choice. You should write at least 120 words but no more than 180 words. Part II Listening Comprehension （25 minutes ) Section A Directions： In this section, you will hear three news reports. At the end of each news report, you will hear two or three questions. Both the news report and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A), B), C). Then mark the corresponding letter on the Answer sheet1with a single line through the centre. Questions 1 and 2 are based on the news report you have just the heard . 1. A) It was dangerous to live in. C) He could no longer pay the rent. B) It was going to be renovated. D) He had sold it to the royal family. 2. A) A strike. B)A storm. C) A forest fire. D) A Terrorist attack. Questions 3 and 4 are based on the news report you have just heard . 3. A) They lost contact with the emergency department. B) They were trapped in an underground elevator. C) They were injured by suddenly falling rocks. D) They sent calls for help via a portable radio. 4. A) They tried hard to repair the accident. B) They released the details of the accident. C) They sent supplies to keep the miners warm. D) They provided the miner with food and water. Question s 5 to 7 are based on the news report you have just heard . 5. A) Raise postage rates. C) Redesign delivery routes. B) Improve its services. D) Close some of its post offices. 6. A) Shortening business hours. C) Stopping mail delivery on Saturdays. B) Closing offices on holidays. D) Computerizing mail sorting processes. 7. A) Many post office staff will lose their jobs. C) Taxpayers will be very pleased. B) Many people will begin to complain. D) A lot of controversy will arise. Section B Directions： In this section，you will hear two long conversations. At the end of each conversation，you will hear four questions. Both the conversation and the questions will be spoken only once. After you hear a question, you must choose the
《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
2016年大学英语四级真题(第三套)完美Word打印版
2016年6月四级考试真题(第三套) Part Ⅰ Writing (30 minutes) Directions：For this part,you are all owed 30 minutes to write a l etter to express your thanks to one of your school teachers upon entering coll ege.You shoul d write at l east 120 words but no more than 180 words． Part Ⅱ Listening Comprehension (25 minutes) 说明：2016年6月四级真题全国共考了两套听力。本套（即第三套）的听力内容与第二套的完全一样，只是选项的顺序不一样而已，故在本套中不再重复给出。 Part Ⅲ Reading Comprehension (40 minutes) Section A Directions：In this section，there is a passage with ten blanks．You are required to select one word for each blank from a list of choices given in a word bank following the passage．Read the passage through carefully before making your choices．Each choice in the bank is identified by a l etter．Pl ease mark the corresponding l etter for each item on Answer Sheet 2 with a singl e line through the centre．You may not use any of the words in the bank more than once． Physical activity does the body good，and there’s growing evidence that it helps the brain too．Researchers in the Netherlands report that children who get more exercise，whether at school or on their own．26 to have higher GPAs and better scores on standardized tests．In a 27 of 14 studies that looked at physical activity and academic 28，investigators found that the more children moved．the better their grades were in school，29 in the basic subjects of math，English and reading． The data will certainly fuel the ongoing debate over whether physical education classes should be cut as schools struggle to 30 on smaller budgets．The arguments against physical education have included concerns that gym time may be taking away from study time．With standardized test scores in the U．S．31 in recent years，some administrators believe students need to spend more time in the classroom instead of on the playground．But as these findings show,exercise and academics may not be 32 exclusive．Physical activity can improve blood 33 to the brain，fueling memory,attention and creativity,which are34 to learning．And exercise releases hormones that can improve 35 and relieve stress，which can also help learning．So while it may seem as if kids are just exercising their bodies when they，re running around，they may actually be exercising their brains as well． A．attendance B．consequently C．current D．depressing E．dropping F．essential G．feasible H．flow I．mood J．mutually K．particularly L．performance M．review N．survive O．tend Section B Directions：In this section，you are going to read a passage with ten statements attached to it．Each statement contains information given in one of the paragraphs．Identify the paragraph from which the information is derived You may choose a paragraph more than once．Each paragraph is marked with a l etter．Answer the questions by marking the corresponding l etter on Answer Sheet 2． Finding the Right Home—and Contentment，Too A．When your elderly relative needs to enter some sort of long．term care facility-a moment few parents or
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
2016年6月18日大学英语四级真题答案与解析 写作 题目： Directions: For this part, you are allowed 30 minutes to write a letter to express your thanks to one of your friends who helped you most when you were in difficulty. You should write at least 120 words but no more than 180 words. 今年四级时隔九年之后首次考了一道应用文写作，虽然出乎意料，但是大家可以根据题干中的关键词“letter”迅速判断今年要写的是书信。书信本身难度不大，但是需要特别注意英文书信的书写格式。 一、四级书信格式要求 1、抬头：收件人的姓名 2、正文：三段式 3、落款：祝福（yours sincerely）写信人名 二、感谢信格式模板: Dear ______, I am writing to extend my sincere gratitude for __________________(感谢的原因). If it had not been for your assistance in __________________(对方给你的具体帮助), I fear that I would have been___________________(没有对方帮助时的后果). No one would disagree that it was you who___________________________(给出细节). Again, I would like to express my warm thanks to you! Please accept my gratitude. Best wishes. Yours sincerely， Li Ming
2015年大学英语四级词汇表 abandon vt.丢弃；放弃，抛弃ability n.能力；能耐，本领abnormal a.不正常的；变态的aboard ad.在船(车)上；上船abroad ad.(在)国外；到处absence n.缺席，不在场；缺乏absent a.不在场的；缺乏的absolute a.绝对的；纯粹的absolutely ad.完全地；绝对地absorb vt.吸收；使专心abstract a.抽象的n.摘要abundant a.丰富的；大量的abuse vt.滥用；虐待n.滥用academic a.学院的；学术的academy n.私立中学；专科院校accelerate vt.(使)加快；促进acceleration n.加速；加速度accent n.口音，腔调；重音acceptable a.可接受的，合意的acceptance n.接受，验收；承认access n.接近；通道，入口accessory n.同谋，从犯；附件accident n.意外的；事故accidental a.偶然的；非本质的accommodate vt.容纳；供应，供给 accommodation n.招待设备；预定铺位 accompany vt.陪伴，陪同；伴随accomplish vt.达到(目的)；完成accord vt.使一致；给予accordance n.一致；和谐；授予accordingly ad.因此，所以；照着account n.记述；解释；帐目accumulate vt.积累vi.堆积accuracy n.准确(性)；准确度accurate a.准确的，正确无误的accuse vt.指责；归咎于accustom vt.使习惯accustomed a.惯常的；习惯的achieve vt.完成，实现；达到achievement n.完成；成就，成绩acid n.酸；酸的，酸性的acquaintance n.认识；了解；熟人acquire vt.取得；获得；学到acre n.英亩(=6.07亩) act vi.行动；见效n.行为 action n.行动；作用；功能 active a.活跃的；积极的 activity n.活动；活力；行动 actress n.女演员 actually ad.实际上；竟然 acute a.尖的，锐的；敏锐的 adapt vt.使适应；改编 add vt.添加，附加，掺加 addition n.加，加法；附加物 additional a.附加的，追加的 address n.地址；演说；谈吐 adequate a.足够的；可以胜任的 adjective n.形容词a.形容词的 adjust vt.调整，调节；校正 administration n.管理；管理部门 admire vt.钦佩，羡慕，赞赏 admission n.允许进入；承认 admit vt.承认；准许…进入 adopt vt.收养；采用；采取 advance vi.前进；提高n.进展 advanced a.先进的；高级的 advantage n.优点，优势；好处 adventure n.冒险；惊险活动 adverb n.副词 advertisement n.广告；登广告 advisable n.明智的；可取的 advise vt.劝告；建议；通知 aeroplane n.飞机 affair n.事情，事件；事务 affect vt.影响；感动 affection n.慈爱，爱；爱慕 afford vt.担负得起…；提供 African a.非洲的n.非洲人 agency n.经办；代理；代理处 agent n.代理人，代理商 aggressive a.侵略的；好斗的 agony n.极度痛苦 agreement n.协定，协议；同意 agriculture n.农业，农艺；农学 aid n.帮助，救护；助手 aircraft n.飞机，飞行器 airline n.航空公司；航线 airplane n.飞机 airport n.机场，航空站 alarm n.惊恐，忧虑；警报 alcohol n.酒精，乙醇 allow vt.允许，准许；任 alloy n.合金；(金属的)成色 alone a.单独的ad.单独地 alphabet n.字母表，字母系统 alter vt.改变，变更；改做 alternative n.替换物；取舍，抉择 although conj.尽管，虽然 altitude n.高，高度；高处 altogether ad.完全；总而言之 aluminium n.铝 amaze vt.使惊奇，使惊愕 ambition n.雄心，抱负，野心 ambulance n.救护车；野战医院 amongst prep在…之中(=among) amount n.总数；数量；和 ampere n.安培 amplify vt.放大，增强；扩大 amuse vt.逗…乐；给…娱乐 analyse vt.分析，分解，解析 analysis n.分析，分解，解析 ancestor n.祖宗，祖先 anchor n.锚vi.抛锚，停泊 ancient a.古代的，古老的 angel n.天使，神差，安琪儿 anger n.怒，愤怒vt.使发怒 angle n.角，角度 angry a.愤怒的，生气的 ankle n.踝，踝节部 announce vt.宣布，宣告，发表 announcer n.宣告者；播音员 annoy vt.使恼怒；打搅 annual a.每年的n.年报 anticipate vt.预料，预期，期望 anxiety n.焦虑，忧虑；渴望 anxious a.忧虑的；渴望的 anyway ad.无论如何 apart ad.相隔；分开；除去 apartment n.一套公寓房间 apologize vi.道歉，谢罪，认错 apology n.道歉，认错，谢罪 apparatus n.器械，仪器；器官 apparent a.表面上的；明显的 1