会计专业英语模拟试题及答案

大学会计英语考试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a basic accounting principle?A. Going ConcernB. ConsistencyB. MaterialityD. Cash Basis AccountingAnswer: D2. What is the purpose of the balance sheet?A. To show the profitability of a company.B. To show the financial position of a company at a given point in time.C. To show the cash flow of a company.D. To show the company's budget.Answer: B3. The term "Accrual Basis Accounting" refers to accounting where:A. Revenues and expenses are recognized when cash is received or paid.B. Revenues and expenses are recognized when they are earned or incurred, regardless of the cash flow.C. Only expenses are recognized when they are incurred.D. Only revenues are recognized when they are earned.Answer: B4. What does the term "Double Entry Bookkeeping" mean?A. Every transaction is recorded in two accounts.B. Every transaction is recorded in only one account.C. Transactions are recorded on both sides of the balance sheet.D. Transactions are not recorded in the general ledger.Answer: A5. Which of the following is a non-current asset?A. InventoryB. Accounts PayableC. LandD. Wages ExpenseAnswer: C二、填空题（每空2分，共20分）6. The accounting equation is _______ = _______ + _______. Answer: Assets; Liabilities; Owner's Equity7. The term "Depreciation" refers to the systematic allocation of the cost of a(n) _______ asset over its useful life.Answer: Tangible8. In accounting, the matching principle requires thatrevenues and expenses must be recognized in the same periodin which they are _______.Answer: Earned or Incurred9. The financial statement that shows the results ofoperations over a period of time is known as the _______.Answer: Income Statement10. The process of adjusting the accounts at the end of the accounting period to match revenues and expenses is called_______.Answer: Adjusting Entries三、简答题（每题10分，共20分）11. Explain the difference between "Historical Cost" and"Fair Value" in accounting.Answer: Historical Cost refers to the original amountpaid to acquire an asset or the amount received to issue a liability. It is the amount recorded on the company's booksat the time of the transaction. Fair Value, on the other hand, is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. It is the current marketvalue of the asset or liability.12. What are the main components of a Cash Flow Statement and how do they reflect the liquidity of a company?Answer: The main components of a Cash Flow Statement arethe Cash Flows from Operating Activities, Cash Flows from Investing Activities, and Cash Flows from Financing Activities. These components reflect the liquidity of a company by showing how much cash is being generated or used by the company's operations, investments, and financing activities. A positive cash flow from operations indicates that the company is generating enough cash to sustain itself, while negative cash flows may indicate financial stress.四、计算题（每题15分，共40分）13. A company has the following transactions for the year:- Sales on credit: $50,000- Cash sales: $30,000- Purchases on credit: $40,000- Cash purchases: $10,000- Wages paid in cash: $15,000- Depreciation expense: $5,000- Interest paid in cash: $2,000Calculate the net cash provided by operating activities using the indirect method.Answer:Net Income = Sales - (Cost of Goods Sold + Operating Expenses)= ($50,000 + $30,000) - ($40,000 + $10,000 + $15,000 + $5,000)= $80,000 - $70,000= $10,000Adjustments for Non-Cash Items:- Depreciation Expense: +$5,000 (since it's a non-cash expense)Increase/Decrease in Operating Assets and Liabilities: - Accounts Receivable: -$50,000 (decrease in asset, so。

《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 customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount of expenses[答案]:A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before an expense is recognizedB.applies only to situations in which a cash receipt occurs before revenue is recognizedC.is used in accrual accounting to determine the proper period for recognition of expensesD.is used in accrual accounting to determine the proper period in which to recognize revenue[答案]:C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities[答案]:D4.Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency[答案]:B5.Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above[答案]:C6.Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity are recorded with a c reditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with a debit[答案]:A7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______A.$74000B.$52000C.$134000D.[答案]:B8.Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wages payable.[答案]:D9.Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance[答案]:D二.判断题1.Accounting provides financial information that is only useful to business management.()[答案]:F2.The accounting process generates financial reports for both “internal” and “external” u sers.() [答案]:T3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()[答案]:T4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()[答案]:T5.The ledger account provides a chronological order of transactions.()6.Post reference columns are found only in the journal, not in the ledger.()[答案]:Fually two signatures are required on a business check for it to be valid.()[答案]:T8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()[答案]:F9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()[答案]:T10.A leasehold is an example of a long-life asset.()[答案]:F11.The accounting reporting period agrees to the calendar year. ()[答案]:F12.An increase in permanent capital is recorded as a credit to the account. ()[答案]:T13.Dollar signs are used in the amount areas of the ledger accounts. ()[答案]:F14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()[答案]:F15.Every business transaction is first recorded in the journal. ()[答案]:T16.Internal control of operations is equally complex in a small and in a large organization. ()[答案]:F17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()[答案]:T18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()19.Depreciation expense is usually recorded at least once a year. ()[答案]:T20.Amortization is the conversion of the cost of an intangible asset to an expense. ()[答案]:T21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()[答案]:F22.Research and development costs represent an intangible asset. ()[答案]:T23.A present reduction in cash required to generate revenues is called “an expense”[答案]:F24.The revenue expenses are paid to influence the current operating result.[答案]:F25.Advertising expense is usually collected as period expense.[答案]:T26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()[答案]:F27.Repair of a generator is a capital expenditure. ()[答案]:F28.Revenue increases owner's equity.()[答案]:T29.Revenue is recognized when we receive cash from the buyers.()[答案]:F30.Interest revenue should be measured based on the length of time. ()[答案]:T三.翻译题1.Sole Proprietorship Enterprises[答案]:独资企业2.Profit cost and capital cost principle[答案]:划分收益性支出与资本性支出3.Double entry system[答案]:复式记帐法4.Source documents[答案]:原始凭证5.Environmental accounting[答案]:环境会计6.Matching principle[答案]:配比原则7.Gross profit[答案]:毛利8.Perpetual inventory system[答案]:永序盘存制9.Intangible assets[答案]:无形资产10.fixed asset[答案]:固定资产11.Statement of cash flows[答案]:现金流量表12.Bank Reconciliation[答案]:银行余额调节表13.Low-valued and easily-damaged implements [答案]:低值易耗品14.Physical depreciation[答案]:有形损耗15.Short-term debt-paying ability[答案]:短期偿债能力16.Accelerated depreciation method[答案]:加速折旧法17.notes receivable[答案]:应收票据18.long-term solvency[答案]:长期偿债能力四.论述题1.完成下列等式:1. Accounting Equation:Assets =2. Perpetual inventory system:Ending Inv. =[答案]:1. Accounting Equation:Assets = Liabilities + Owner's Equity2. Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold。

会计英语试题及答案1. Multiple Choice QuestionsChoose the correct option for each question.1. What is the main objective of financial accounting?a) To provide information for internal decision makingb) To provide information for external partiesc) To prepare budgets and forecastsd) To ensure tax compliance2. The matching principle in accounting suggests:a) Expenses should be recognized when incurredb) Revenues should be recognized when cash is receivedc) Expenses should be recognized when cash is paidd) Revenues should be recognized when earned3. Which financial statement reports the financial position of a company at a specific point in time?a) Income statementb) Cash flow statementc) Balance sheetd) Statement of retained earnings4. An increase in accounts payable would be recorded as a:a) Debit to accounts payableb) Credit to accounts payablec) Debit to accounts receivabled) Credit to accounts receivable5. Under the accrual basis of accounting, revenue is recognized:a) When cash is receivedb) When goods are deliveredc) When services are providedd) When accounts receivable are collected2. Fill in the BlanksComplete the following sentences with the appropriate accounting terms.1. The ___________________ is the owner's claim on the assets of a business.2. _________________ is the process of allocating the cost of an asset over its useful life.3. The ___________________ is the amount by which current assets exceed current liabilities.4. A _________________ is a decrease in equity resulting from the sale of goods or services.5. The process of converting assets, liabilities, and owners' equity from one currency to another is called _________________.3. True or FalseDetermine whether the following statements are true or false.1. Accrual accounting recognizes revenue and expenses when cash is exchanged.2. The accounting equation is Assets = Liabilities + Owners' Equity.3. The statement of cash flows reports the cash inflows and outflows during a specific period.4. An audit is an examination of financial statements to ensure their accuracy.5. Liabilities represent the claims of owners on the assets of a business.4. Short AnswerProvide a brief answer to the following questions.1. What is the difference between a debit and a credit in accounting?2. Define the term "fixed assets" and provide an example.3. What is the purpose of adjusting entries in the accounting cycle?4. What are the main components of the income statement?5. How does the accrual basis of accounting differ from the cash basis of accounting?答案：1. Multiple Choice Questions1. b) To provide information for external parties2. a) Expenses should be recognized when incurred3. c) Balance sheet4. b) Credit to accounts payable5. c) When services are provided2. Fill in the Blanks1. Equity2. Depreciation3. Working capital4. Expense5. Foreign currency translation3. True or False1. False2. True3. True4. True5. False4. Short Answer1. In accounting, a debit represents an increase in assets or expenses anda decrease in liabilities or equity. A credit represents an increase in liabilities or equity and a decrease in assets or expenses.2. Fixed assets, also known as property, plant, and equipment, are long-term assets with a useful life of more than one year. An example of a fixed asset is a building or a vehicle.3. Adjusting entries are made at the end of the accounting period to ensure that revenues and expenses are recognized in the correct period. These entries are necessary to comply with the matching principle and accrual accounting.4. The main components of the income statement are revenues, expenses, gains, and losses. Revenues represent the income generated from the primary operations of the business, while expenses are the costs incurred to generate that revenue. Gains and losses are non-operating items that result from activities outside the normal course of business.5. The accrual basis of accounting recognizes revenue and expenses when they are earned or incurred, regardless of the actual cash flow. In contrast, the cash basis of accounting recognizes revenue and expenses only when cash is received or paid. The accrual basis provides a more accurate picture of the financial performance and position of a business over a specific period of time.。

会计试题英语答案及解析1. Question: What is the purpose of the balance sheet in accounting?Answer: The balance sheet serves as a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity. It is used to assess the solvency and liquidity of a business.Analysis: The balance sheet is crucial for stakeholders as it provides insights into the company's ability to meetshort-term and long-term obligations. Assets represent whatthe company owns, liabilities represent what the company owes, and equity represents the net worth of the company.2. Question: Explain the difference between revenue andprofit.Answer: Revenue is the total amount of money a company receives from its business activities, without any expenses deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been deducted from the revenue.Analysis: Understanding the distinction between revenueand profit is important for evaluating a company's financial health. While revenue indicates the total income, profit reflects the company's operational efficiency andprofitability.3. Question: What is the accounting equation?Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the fundamental relationship between a company's assets, liabilities, and equity.Analysis: The accounting equation is the foundation of double-entry bookkeeping, ensuring that every transaction is recorded twice, once as a debit and once as a credit, maintaining the balance of the equation.4. Question: Define the term "depreciation" in accounting.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits.Analysis: Depreciation is used to match the expense of using an asset with the revenue it generates over its useful life, adhering to the matching principle in accounting.5. Question: What is the purpose of adjusting entries in accounting?Answer: Adjusting entries are made at the end of an accounting period to ensure that the financial statements accurately reflect the company's financial position and performance. They bring the accounts up to date and correct any errors or omissions.Analysis: Adjusting entries are crucial for maintaining the integrity of financial statements. They ensure that revenues and expenses are recognized in the correct accounting period, in accordance with the accrual basis ofaccounting.6. Question: Explain the concept of "cash flow" in accounting. Answer: Cash flow refers to the inflow and outflow of cash in a business over a period of time. It is a measure of the liquidity of a business and its ability to generate cash.Analysis: Cash flow is vital for assessing a company's financial health and its ability to pay debts, invest in new projects, and pay dividends. It is different from profit, asit considers the actual movement of cash rather than the accounting recognition of revenues and expenses.7. Question: What is the purpose of an income statement?Answer: An income statement, also known as a profit andloss statement, reports a company's financial performanceover a specific period of time. It shows the revenues, expenses, and net income of the business.Analysis: The income statement is essential for evaluating a company's profitability and operational efficiency. It provides information on how much profit a company has madeand where that profit came from.8. Question: Define "inventory" in accounting.Answer: Inventory is a current asset account in accounting that represents the goods available for sale in the ordinary course of business.Analysis: Inventory management is critical for businessesas it affects cost of goods sold, valuation, and the accuracyof financial statements. Proper inventory accounting ensures that the cost of goods sold is accurately matched with the revenue they generate.9. Question: What is the purpose of a statement of cash flows? Answer: The statement of cash flows provides information about a company's cash inflows and outflows during a period.It categorizes these cash flows into operating, investing,and financing activities.Analysis: The statement of cash flows is important for understanding the liquidity and solvency of a business. It helps stakeholders to see where the cash is coming from and how it is being used, which is crucial for making informed financial decisions.10. Question: Explain the concept of "cost-volume-profit (CVP) analysis."Answer: Cost-volume-profit (CVP) analysis is a financial tool used to determine the relationship between costs, sales volume, and profit. It helps in understanding how changes in sales volume affect the company's profitability.Analysis: CVP analysis is essential for making pricing decisions, setting sales targets, and evaluating the impactof cost changes on profitability. It is a valuable tool for budgeting and financial planning。

会计学英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report2. The term "Double Entry Accounting" refers to the practice of recording:A. All transactions twiceB. Transactions in two different accountsC. Transactions in two different currenciesD. Transactions in two different formats3. What is the purpose of an "Adjusting Entry"?A. To close the books at the end of the yearB. To correct an error in the accounting recordsC. To ensure that the accounting equation is balancedD. To update the accounts to reflect the current financial position4. The "Accrual Basis" of accounting records revenues and expenses when:A. They are received or paidB. They are earned or incurredC. They are budgetedD. They are forecasted5. What does the term "Depreciation" represent?A. The increase in the value of an assetB. The decrease in the value of an asset over time due to useC. The sale of an assetD. The purchase of an asset6. Which of the following is an example of a "Liability"?A. Cash on handB. Accounts ReceivableC. Accounts PayableD. Inventory7. The "Net Income" is calculated by:A. Subtracting expenses from revenuesB. Adding expenses to revenuesC. Multiplying expenses by revenuesD. Dividing expenses by revenues8. A "Journal Entry" is used to:A. Record the initial transactionB. Adjust the trial balanceC. Close the booksD. Prepare financial statements9. What is the formula for calculating "Return on Investment" (ROI)?A. ROI = (Net Income / Total Assets) * 100B. ROI = (Net Income / Investment) * 100C. ROI = (Total Assets / Net Income) * 100D. ROI = (Investment / Net Income) * 10010. The "Going Concern" assumption in accounting means that:A. The business will always be profitableB. The business will continue to operate indefinitelyC. The business will be sold in the near futureD. The business will stop operating in the next year二、填空题（每题1分，共10分）11. The __________ is a record of all financial transactions of a business.12. In accounting, the __________ is the difference between the total debits and total credits.13. The __________ is the process of allocating the cost of a tangible asset over its useful life.14. An __________ is a financial statement that shows the changes in equity during a period.15. The __________ is the amount of money that a company owes to its creditors.16. The __________ is the process of estimating the value ofa company's assets.17. The __________ is the amount of money that a company has earned but has not yet received.18. The __________ is the amount of money that a company is owed by others.19. The __________ is the process of preparing financial statements at the end of an accounting period.20. The __________ is the amount of money that a company has spent but has not yet been billed.三、简答题（每题5分，共30分）21. Explain the difference between "Cash Basis" and "AccrualBasis" accounting.22. What is the purpose of "Bad Debts" in accounting?23. Describe the "Matching Principle" in accounting.24. What is the significance of "Financial Statement Analysis"?四、案例分析题（共40分）25. A company has the following transactions for the year: - Sales revenue of $500,000- Cost of goods sold of $300,000- Depreciation expense of $20,000- Interest expense of $10,000- Income tax expense of $30,000- Dividends paid of $15,000Calculate the company's net income and explain how each item affects the calculation.答案一、选择题1. D2. B3. D4. B5. B6. C7. A8. A9. B10. B二、填空题11. General Journal12. Trial Balance13. Depreciation14. Statement of Changes in Equity15. Liabilities16. Valuation17. Unearned Revenue18. Accounts Receivable19. Closing the Books20. Prepaid Expenses三、简答题21. Cash Basis accounting records transactions when cash is received。

会计英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a basic accounting element?A. AssetsB. LiabilitiesB. RevenuesD. Equity答案：C2. The accounting equation can be expressed as:A. Assets = Liabilities + EquityB. Assets + Liabilities = EquityC. Assets - Liabilities = EquityD. Liabilities - Equity = Assets答案：A3. What does the term "Double Entry Bookkeeping" refer to?A. Recording transactions in two accountsB. Recording transactions in two different currenciesC. Recording transactions in two different formatsD. Recording transactions in two different books答案：A4. Which of the following is not a type of adjusting entry?A. AccrualB. PrepaymentC. DepreciationD. Amortization答案：B5. The purpose of closing entries is to:A. Prepare financial statementsB. Adjust for accruals and deferralsC. Record the sale of inventoryD. Record the purchase of fixed assets答案：A6. Which of the following is a measure of a company's liquidity?A. Return on Investment (ROI)B. Debt to Equity RatioC. Current RatioD. Profit Margin答案：C7. The term "Depreciation" refers to:A. The decrease in value of an asset over timeB. The increase in value of an asset over timeC. The amount of an asset that is used upD. The process of selling an asset答案：A8. What is the purpose of a trial balance?A. To calculate net incomeB. To check the accuracy of accounting recordsC. To determine the value of assetsD. To calculate the cost of goods sold答案：B9. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget答案：D10. The accounting principle that requires expenses to be recorded in the same period as the revenues they generate is known as:A. Going ConcernB. Matching PrincipleC. Historical Cost PrincipleD. Materiality答案：B二、填空题（每题2分，共20分）1. The __________ is the process of recording financial transactions in a systematic way.答案：Journalizing2. The __________ is a summary of the financial transactionsof a business during a specific period.答案：Ledger3. __________ is the accounting principle that requires all accounting information to be based on historical cost.答案：Historical Cost Principle4. The __________ is a financial statement that shows a company's financial position at a specific point in time.答案：Balance Sheet5. __________ is the process of estimating revenues and expenses for a future period.答案：Budgeting6. __________ is the accounting principle that requires all transactions to be recorded in the period in which they occur.答案：Accrual Basis Accounting7. The __________ is a financial statement that shows the results of a company's operations over a period of time.答案：Income Statement8. __________ is the process of determining the value of a company's assets and liabilities.答案：Valuation9. __________ is the accounting principle that requires alltransactions to be recorded in the order in which they occur.答案：Chronological Order10. The __________ is a financial statement that shows the sources and uses of cash during a period of time.答案：Cash Flow Statement三、简答题（每题15分，共30分）1. 描述会计信息的质量特征有哪些，并简要解释它们的含义。

会计英语考试试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementB. Cash Flow StatementD. Payroll Report2. What is the term for the process of recording transactions in the accounting records?A. JournalizingB. PostingC. ClosingD. Adjusting3. The matching principle is a fundamental concept in accounting that requires:A. Revenues to be recognized when earnedB. Expenses to be recognized when paidC. Expenses to be recognized in the same period as the revenues they generateD. Both A and B4. What is the formula for calculating the return on investment (ROI)?A. ROI = (Net Income / Total Assets) x 100B. ROI = (Net Income / Total Liabilities) x 100C. ROI = (Net Income / Investment) x 100D. ROI = (Total Assets / Net Income) x 1005. Which of the following is not a type of depreciation method?A. Straight-lineB. Declining balanceC. Units of productionD. FIFO (First-In, First-Out)6. What is the purpose of an audit?A. To ensure that financial statements are accurate and completeB. To provide tax adviceC. To prepare financial statementsD. To manage a company's finances7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording transactions in two different accountsC. Recording transactions in two different waysD. Recording transactions in two different books8. What is the accounting equation?A. Assets = Liabilities + EquityB. Revenue - Expenses = Net IncomeC. Assets - Liabilities = Net IncomeD. Assets + Liabilities = Equity9. Which of the following is not a component of the statement of cash flows?A. Operating activitiesB. Investing activitiesC. Financing activitiesD. Non-operating activities10. What is the purpose of adjusting entries?A. To correct errors in the accounting recordsB. To update the financial statementsC. To ensure that the accounting equation is balancedD. To allocate expenses and revenues to the correct accounting periods答案：1. D2. A3. C4. C5. D6. A7. B8. A9. D10. D二、简答题（每题5分，共30分）1. 简述会计的四大基本原则。

会计专业英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not an accounting principle?A. Accrual BasisB. Going ConcernC. ConsistencyD. Cash BasisAnswer: D2. The process of summarizing, analyzing, and reporting financial data is known as:A. BudgetingB. AccountingC. AuditingD. TaxationAnswer: B3. What is the term used to describe the systematic and periodic recording of financial transactions?A. BookkeepingB. PayrollC. TaxationD. AuditingAnswer: A4. Which of the following is not a component of the balance sheet?A. AssetsB. LiabilitiesC. EquityD. RevenueAnswer: D5. The matching principle requires that:A. Expenses are recognized when incurredB. Expenses are recognized when paidC. Expenses are recognized in the same period as the revenue they generateD. Expenses are recognized when the cash is received Answer: C6. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Assets + Equity = LiabilitiesD. Assets = Equity - LiabilitiesAnswer: A7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording transactions in two accountsC. Recording debits and credits for every transactionD. Recording transactions in two different booksAnswer: C8. Which of the following is not a type of intangible asset?A. PatentsB. TrademarksC. GoodwillD. InventoryAnswer: D9. The purpose of an income statement is to show:A. The financial position of a company at a point in timeB. The changes in equity over a period of timeC. The financial performance of a company over a period of timeD. The cash flows of a company over a period of time Answer: C10. The statement of cash flows is used to report:A. How cash is generated and used during a periodB. The net income of a company for a periodC. The changes in equity for a periodD. The changes in assets and liabilities for a period Answer: A二、填空题（每题2分，共20分）1. The accounting cycle includes the following steps:journalizing, posting, __________, adjusting entries, and closing entries.Answer: trial balance2. The __________ principle requires that all business transactions should be recorded at their fair value in the accounting records.Answer: Fair Value3. The __________ is a summary of all the journal entries fora period, listed in date order.Answer: General Journal4. __________ are expenses that have been incurred but not yet paid.Answer: Accrued Expenses5. The __________ is a report that shows the beginning cash balance, cash receipts, cash payments, and the ending cash balance for a period.Answer: Cash Flow Statement6. The __________ ratio is calculated by dividing current assets by current liabilities.Answer: Current Ratio7. __________ are assets that are expected to be converted into cash or used up within one year or one operating cycle. Answer: Current Assets8. __________ is the process of determining the cost of goodssold and the value of ending inventory.Answer: Costing9. __________ is the process of estimating the useful life of an asset and allocating its cost over that period.Answer: Depreciation10. __________ is the process of adjusting the accounts to reflect the proper revenue and expenses for the period. Answer: Accrual Accounting三、简答题（每题10分，共20分）1. Explain the difference between revenue and profit. Answer: Revenue is the income generated from the normal business activities of an entity during a specific period, before deducting expenses. Profit, on the other hand, is the excess of revenues and gains over expenses and losses for a period. It represents the net income or net earnings of a business.2. What are the main components of a balance sheet?Answer: The main components of a balance sheet are assets, liabilities, and equity. Assets represent what a company owns or controls with future economic benefit. Liabilities are obligations or debts that a company owes to others. Equity is the residual interest in the assets of the entity after deducting all its liabilities, representing the ownership interest of the shareholders.四、计算题（每题15分，共30分）1. Calculate the net income for the year if the revenue is$500,000, the cost of goods sold is $300,000, operating expenses are $80,000, and other expenses are $20,000. Answer: Net Income = Revenue - Cost of Goods Sold - Operating。

会计专业学位外语部分机考模拟题及参考答案（第一部分）一、语音题1 A .South B loudly C bought D brown2 A exercise B exit C text D expensive3 A city B mind C commit D since4 A case B nose C list D sight5 A text B expensive C exercise D exit6 A how B operate C on D a7 A cold B old C whole D some8 A good B moon C look D book9 A grammar B large C gay D glory10 A sight B case C nose D list11 A daughter B enough C fight D neighbor12 A ground B about C out D would13 A low B now C grow D Snow14 a brown b south c loudly d bought15 a with b time c light d like16 a large b gay c glory d grammar17 a exercise b exit c text d expensive18 a noise b place c office d horse19 A match B fast C have D sad20 A whole B some C cold D old21 A fast B have C said D match22 A libraries B grapes C changes D tables23 A either B though C through D another24 .A mind B limit C since D city25 A have B sad C match D fast参考答案：CDBBB ADBBC BDBDA ADABB AACAD二、对错题1Those of us who smoke should have their our hung lungs x-rayed regularly2He found it impossible to finish the work with3The problem is how we can operate the new machine on in such a short time4In Newtonian mechanics it is not difficulty not difficult to niter down the basic equations that must be solved in order to5He got two pieces of information about the new product678Now what that the newspaper arrived we can see the scores of the tennis matches.9 He got two pieces of informations about the new product.A about b product c got d information10 in Newtonian mechanics it is not difficulty to write down the basic equations thant must be solved in order to describe the motion of an object.A basic b must be solved c in d not difficulty11 now more and more young people are learning for the little herob nowc and d are12 the problem is how we can operate the new machine on such a short time.A operate b on c a d how13 on the days liked to write poetry, or paint with water colors, or cook an unusual dish.A to write b unusual dish14 easier for me to go there on foot than driving a cara than c easier d there15 the instructor had gone over the problems many times before the students will take the final examinationa will takeb overc many timesd before16 we usually looks it up in dictionary when he comes across a new word..17 now that the newspaper ….arrived we can see the scores of the tennis matches 加hadA can seeB of theC thatD arrived18 you should be working instead of lie there in bed lie----lying19、Jim was upset last night because he had to do too many homeworks.A had to doB many homeworksC upsetD because20、He cannot remember the thing whose made me very sad.A sadB cannotC thingD Whose21 He found it impossible to finish the work with such a short time.A ItB to finishC withD a22 He speaks English more fluently than his bother is.A thanB isC speaksD more23.The speech____ ,a lively discussion started.A was deliveredB having been deliveredC being deliveredD be delivered24.This is the problem___ you should pay attention.A whichB to whichC on whichD at which参考答案：CCCBB CCADD ABDBA AB略BD C BBB三、词汇题1 Inquiries the condition of the patients may be made personally or by telephoneA affecting b following c revealing d concerning2 that may eventually reduce the amount of labor needed on construction sites by 90 percent.A so clever the construction robots b such clever construction robots are c so clever are the construction robots d such construction robots are clever3 the student’s today is to write a book reportA association b assignment c attendance d responsibility4 the speech ,a lively discussion started.A having been delivered b being delivered c be delivered d was delivered5 this is a argumentA convinced c inconvincible d convince6 the officials in the at London airport were very polite.A customs b custom d custom7 the escaped prisoner waited until of night before leaving his hiding place.A dark b deep c depth d dead8 voice so that everyone can hear very clearlyA aloud d aloudly9 what time do you usually in the morning?A get up b get on c get over d get through10 we were for half an hour in the traffic and so we arrived lateA put back b broke down c held up d kept off11 this is the problem you should pay attentionA on which b at which c which d to which12 mary was going to a wedding so she brushed wellA her hairs b the hair c the hairs d her hair13 you will need the things a pen, a notebook and a ruler.A after b following c under d below14 I know noting about it what I have read in the papersA expect b except c besides d beside15 not until you work is finisheda can’t you leaveb you can leavec can you leaved you can’t leave16 he is given answers that only his confusionA come up b add to c come with d add with17 The escaped prisoner waited until of night before leaving his hiding place.A depthB deadC darkD deepHe never to read the news but turned at once to the crossword on the last pageA painedB troubledC worriedD noticed18 Did he say anything about how the workA was to be doneB to doC was to doD to be done1920The speech a lively discussion startedA was deliveredB having been deliveredC being deliveredD be delivered21know that either you or your father a copyA hasB are to haveC have hadD have22It made us very angry like theftA to hear him talkB to hear him to talkC hear him to talkD hear him talk23I____ my paper because it is too easy for me have handed.A withB inC out ofD over24It is desirable that the airplane___ as light as possible.A isB wereC beD had been25The race was so close that everyone was___ at the finish.A thinking ofB holding his breatheC working outD winning over26The business has__ from having one office to having twelve.A expandedB exposedC increasedD comprised27She ____ a new idea for increasing sales.A came up withB cam up atC came byD came for28I’m learning French, but I still can’t speak it____.A properlyB normallyC usuallyD really29____is easily seen.A The advantage of the economic reformB The economics’ reform advantageC The reform of the economic advantageD The economic reform’s advantage30The girl has made up her mind to go abroad with her boyfriend despite her parents’ ___ .A agreementB allowingC lettingD objection31As he was ill, he had to __ the party.A missB avoidC regretD lack32Shall we request the chairman__ our suggestion again?A to considerB consideringC considerD considered33 The road is kept open___ the year.A throughoutB thoughC throughoutD through34 His plan__ by those who heard it.A was laughedB were laughingC was laughing atD was laughed at35 My father never gave me .A. many adviceB. much adviceC. many advicesD. a lot of advices36 I be very nice if he could come for our party.A. willB. wouldC. shallD. was going towell.A. her hairB. her hairsC. the hairD. the hairs38 Shall we request the chairman our suggestion again?A. to considerB. consideringC. considerD. considered39 The company offered him high pay as an to accept the job.A. inducementB.C. invitationD. apple40 Unless he is intense love, he hardly even into someone else’s eyes for very long.A. confessingB. refusingC. grantingD. covering41 I ram Alice. Who was on her way to see how I was getting along.A. upB. out ofC. overD. into42 After the they drove to the Guest house at speed.A. topB. headC. wholeD. every43 They have never heard any .A. a customer complaint.B. the customer’s complaintsC. customer’s complaintD. the customers’ complaints44 She has nothing to do with the murder case. She is not it.A. concerned withB. related inC. involved inD. concerned in45 Could I borrow that book when you finished it?A. to readB. not to read46 I’I can stay only a few minutes.A. whichB. however D. though47 He lived to be twenty-eight, the man in BulgariaA. healthiestB. healthfulC. healthD. healthily48 Did he say anything about how the workA. to doB. was to do49 I felt that I was not yet to travel.A. strongly enoughB. enough stronglyC. strong enoughD. enough strong50 When her name was mentioned. I sam Mary from her seat.A. raiseB. raisingC. in riseD. rising51 He is given answers that only his confusion.A. add toB. come withC. add withD. come up52I could not persuade him to accept it make him see the importance of it.A. it only I could notB. or I could notC. no more than I couldD. nor could I53 The girl has made up her mind to do a broad with her boyfriend despite her parents’.A. agreementB. allowingC. lettingD. objection54 The road is kept open the year.A. throughoutB. thoughC. throughoutD. through55 Not until your work is finished .A. you can leaveB. can you leaveC. you can’t leaveD. can’t you leave56The of air travel during this century has made the world seem smaller.A. vacationB. connectionC. innovationD. liberation57 We forgave his bad temper because we know that his son’s illness had put him under great____A. emotionB. excitementC. crisisD. stress58 He smiled and told me I would receive anA. moreB. exactlyC. additionA. awayB. voyageC. boat tripD. excursion60 The escaped prisoner waited until of night before leaving his hiding place.A. darkB. deepC. depthD. dead61 many of the customers work during the day . Billy has to collect the money from them at night.A. SinceB. AlthoughC. There forD. From62 According to the author, the future doesn’t need .A. CreativityB. imaginationC. creatorsD. followers63 The you are ,the happier they will be.A more kinderB more kindC kinderD kind64 Inquiries the condition of the patients may be mead personally or be telephone.A revealingB concerningC affectingD following65 The sign ___ that cars cannot enter .A movesB meansC soundsD appears66 The company offered him high pay as an _____to accept the jop.A invitationB appleC inducementD aim67 ____That may eventually reduce the amount of labor needed on construction sites by 90 percent.A such cleven construction robots areB so clever are the construction robotsC such construction robots are cleverD so clever the construction robots68 Caught a ______of the taxi before it disappeared around the corner of the street .A visionB glimpseC lookD scene69 Mr wang is an engineer _____profession .A byB withC atD on70 He is given answers that only _____his confusionA add toB come withC add withD come up71 It’s a pity ______you missed such an interesting program.A whenB whatC thatD which72 mary was going to a wedding so she brushed ______wellA her hairsB the hairC the hairsD her hair73 The _____you are , the happier they will beA more kinderB more kindC kinderD kind74 _________many of the customers work during the day ,Billy has to collect the mony from them at night .A FromB sinceC Although75 send us message if you ______any difficulty .A have hadB haveC hadD will have76 The observer,s statement about the accident was very __________,we know almost every thing about it nowA especialB exceptionalC specialD specific77 What time do you usually _____in the morning?A get upB get onC get overD get through78 He said he ___________return from Germany the next day .A Would go toB is toC Was toD is going to79 I know nothing about it ________what I have read in the papersA expectB besidesC exceptD beside80 I tried very hard to persuade him to join our group but I met with a flat __________A refusalB declineC disapprovalD rejection81 disturbing her ,the news had a strangely calming effect.A insteadB in stead ofC in the steadD instead of82 He lived to be ninety-eight ,the ________man in Bulgaria.A healthB healthilyC healthiestD healthful83 the noise of the traffic __________paul from his work.A annoyedB upsetC preventedD distracted84 She did not feel ______going out .as she had a slight headacheA afterB forC aboutD like85 Mr john kept thinking hard ,but failed to _________a workable plan.A come up toB come up forC come up withD come up against86 It ________be very nice if he could come for our partyA willB wouldC shallD was going to87 It was not very _________of you to sell the house ,The price is increasing everyday .A kindB clearC friendlyD wise88 I,d rather read than watch television ,the programs seem __________all the time .A getting worseB to get worseC to be getting worseD to have got worse89 The government will have to work hard _________the confidence of the people after the temble event .A to come up withB to come atC to win backD to win through90 Many words in the English language are French inA originB vocabularyC contextD source91.I know that either you or your father ___a copy.A are to haveB have hadC haveD has92.As he was ill ,he had to___ the party.A missB avoidC regretD lack参考答案DCBBB CCCAC DDBCC BADAC AAABC BAAAA DAACD BBAAA ADACC DBACC DADDC BCDDA CA略CB BCBBA ACDCB BDADA DCCDC BDCCA DA四、阅读理解While plant and animal species are disappearing at a rapidly increasing rate throughout the world, scientists note some success stories. Fox example, the number of elephants killed illegally in Africa has fallen sharply.89 Thousand were killed in 1983.46 thousand were killed one year later.This happened because African countries agreed to establish export limits on ivory from elephants. Ivory is the hard white. Material that forms an elephant’s two long teeth, or tusks Countries that import ivory are refusing to accept ivory shipments that do not have legal export documents.The Convention on Intentioned Trade in Endangered Species in a treaty signed by 91 nations led to the program for saving endangered elephants. In Africa, successful efforts also have been made in protecting Africa’s endangered mountain gorillas. Almost 400 of the gorillas survive in a volcano area on the border of Rwanda, Uganda and Zaire. The mountain gorillas have remained about the same for 15 years. This happened partly. Because Rwanda developed an important business that depends on protecting the gorillas. Visitors. There can pay to get close to watch the gorillas in the animals traditional home area.Another successful programs to take endangered animals olla of their natural homes. The animals are put into zoos or Dither protected areas where they can reproduce in safety The goal of many of these programs is to produce enough animals to putback into the wild.1 what is the best title for this passage? Successful Programs of Saving the Wild2 The number of elephants killed illegally in Africa has decreased greatly intact3 In Africa, the number of elephants killed illegally in 1983 and 1984 was 89 thousand 46 thousand4 The number of mountain gorillas has remained about the same for marry years partly because of an important business depends on protecting the gorillas5 The phrase “the wild” in paragraph 5 refers to outdoorsCharlie chaplin has broken all records in making people laugh no one has so set a whole world laughing as the little man with the walking stick and the overlarge shoes.Much has been written about chapl in’s art and his career, and opinions have ranged widely. But perhaps those who called him “the most general human being of our time” came closest to the truth. Those who have called him a genius stress the timeless and common qualities in his work, it is an art filled with sad elements and deep human feeling, with which an audience cannot help but become involved. It is for these reasons, I believe, that th figure of Charlie has attracted generation after generation.All the writers who give accounts of ch aplin’s life agree that charlie’s unhappy early years in the area in London where houses were dirty and worn had a great influence on his development and on the type of films he made, chaplin himself emphasizes it in his memoirs(回忆录), the more one reads about his earliest period, the more on tends to agree indeed, his suffering youth had a lasting influence on him.Chaplin was never afraid to deal with subjects causing much disagreement in his films, he gave a humorous performance on war only a few weeks before the American soldiers came home from world war I in 1918, this was regarded as madness, but the performance was well received. So perfectly did it hit the mail on the head that even the returning soldiers found it impossible to hate it and deeply appreciated this short and humorous performance on what for them had been unpleasant reality. Chaplin gave numerous performances attacking capital governments, satirizing(讽刺) the cruelty of the machine age and even making fun of Hitler.Years after his death, the funny films of motion picture actor and director Charlie chaplin continue to be popular. He is particularly well known for his success as a creator of humorous presentations that make fun of people, the establishment, or networks.1 all of the following about Charlie chaplin are true excepta he was born in the USAb he was a great film actorc he had an unhappy early life d he made fun of Hitler in his films2 according to the author, Charlie chaplin has been popular with generation after generation becausea he set the whole world laughingb his performances get people involvedc his works appeal to people in different periodsd both B and C3 according to Charlie chaplin’s life history writers, had a strong influence on the type of films he made.a the society in which he livedb the audience who praised and admired himc those who called him a genius d his unhappy early years in the poor area in London4 according to the passage, which of the following true?a there are timeless qualities in chaplins work because he didn’t involve himself in political affairs.B chaplin became popular years after his death.C chaplin’s performance is funny without any sad elementsD chaplin’s films are the combinations of funny and sad elements5 this passage wasa written by Charlie chaplinb written about Charlie chaplinC advertising one of Charli e chaplin’s filmsD written for students to learn film-making参考答案：ABDDB“the more you learn, the more you earn,”said the pop singer Cyndi lauper as she accepted her high school diploma at the age of 35. in the USA today, about 75% of jobs require some education or technical training beyond high school. The lowest wage earners in the USA are those without high school degrees, college graduates out-earn those without a college education, people with master’s degrees out-earn those with only bachelor’s, and the highest incomes of all are earned by people with advanced academic degrees. These facts explain why mo st of young Americans go to college. But more diplomas don’t always mean more money. Many skilled blue-collar workers, salespeople, and business executives out-earn college professors and scientist. And great athletes and actors out- earn everyone else!But college education is not only preparation for a career, it is also (or should be) preparation for life. In addition to courses in their major field of study, most students have time to take elective course. They may take classes that help them understand more about human nature, government, the arts, or sciences.Today, more than half of American high school graduates go to college. But recently high school graduates no longer dominate the college campuses. Today, it is quite common for adults of all ages to come back to college for personal growth. Now about half of all the American college students are older than 25, and 20% of them are over 35.For Americans, to receive college education is very important. This is proved by the rising number of Americans who have at least a bachelor’s degree. About 20% of Americans are college graduates, however, among younger adults and working people, the percentage is at least 25%, much higher than in most other major nations, in the USA, college education is not regarded as privilege for the wealthy or the academically talented. In fact everyone who wants to go to college can do so.1many young Americans want to go to college becauseA their parents have a lot of money and can afford all their expensesB they can get higher income with higher degreesC college life is more interesting and attractive than high school lifeD they think it as a waste of their talents if they don’t receive college education2 it could be concluded from the second paragraph thatA college graduates earn more money than those people without college degreesB going to college is the dream of all the American peopleC college education can make a student understand a lot about the world around himD students will become more self-confident if they go to college3 when the students study in college, they canA take some courses that they are majoring inB take some elective coursesC take some courses that they are interested inD do all of the above4 in America, the percentage of college graduates among working people isA the same as in most other major nationsB much higher than in most other major nationsC much lower than in most other major nationsD not mentioned in the passage5 which of the following can most probably be inferred from the passage?A in the past, high school graduates account for the majority of college studentsB all of the Americans have realized the importance of receiving a college educationC today, most of Americans have at least a bachelor’s degree.D if you have more diplomas, you will surely earn more money than other people.参考答案：BCDBBIf you want to keep young, sit down and have a good think, this is the research finding of a team of Japanese doctors, who say that most of our brains are not getting enough exercise, and as a result, we are getting old soon.Professor taiju matsuzawa at Tokyo national university wanted to find out why quite he althy fanners in northern Japan appeared to be losing their ability to think and reason at rather early age, and how the speed of getting old could be slowed down. With a team of researchers, he set about measuring brain volumes of a thousand people of different ages and different jobsComputer technology enabled the researchers to get most exact measurements of the volume of the front and side parts of the brain, which have something to do with intellect and feelings, and decide the human character. As we all know, the back part of the brain, which controls tasks like eating and breathing, does not contract with age.Contraction of front and side parts as cells die off was seen in some subjects in their thirties, but it was still not evident in some sixty-and seventy-year -olds.Matsuzawa concluded from his tests that there is a simple way to prevent the contraction- using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns.”those with least possibility.” Said matsuzawa, “are lawyers, followed by university professors and doctors. White collar workers doing the same work day after day in government offices are, however, as likely to have contracting brains as the farm workers, bus drivers and shop assistants”1 the team of doctors wanted to find outA the size of some people’s brainB why some people age sooner than othersC what kind of people are very cleverD how to make people live longer2 the front and side parts of the brain relate to all of the following aspects EXCEPTa mental abilityb emotionc characterd eating and breathing3 the word “subjects”(in paragraph 4) most probably refers toA persons or things that are being discussed or consideredB persons chosen to be studied in an experimentC branches of knowledge studied in a schoolD words in a sentence about which something is stated4 according to the research findings, which kind of people seems to age most quickly?A doctors b lawyers c teachers d farm workers5 which of the following sentences is NOT mentioned in the passage?A professor matsuzawa suggested that people should use their brains more often because thinking can stop the brain from contractionB the research findings are based on the study of the brain sizes of different peopleC the team of doctors made these tests in order to show how the brain worksD the professor’s tests prove that old people’s brains have contracted more quickly than other young people参考答案：BDBDC。