会计英语试卷A

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》期末试题（A卷）答案（共五则）第一篇：《会计专业英语》期末试题(A卷)答案2001会计专业英语试题答案1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中两个debit合计1分(1)(two).(debit).(debit).(equal).(2)(adjusting).(assign).(end).(p rior)(3)(liquid).(that).(at)3.题一10分，第一小段6分，第二小段4分。

题二8分(1)Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles.These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations.In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.(2)Auditors do not guarantee the accuracy of financial statements;they express only their expert opinion as to the fairness of the statements.However, CPA firms stake theirreputations on the thoroughness of their audits and the dependability of their audit reports.4.每小题6分，每小题包括三小句，每小句2分。

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) Prudence (3) Completeness (4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only2. In preparing its financial statements for the current year, a company’s closing inventory 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 understatedB The current year’s profit will be understated but there will be no effect on nextyear’s profitC The current year’s profit will be understated and next year’s profit will be overstatedD The current year’s profit will be overstated but there will be no effect on next year’s profit.3. In preparing a company’s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of sharesA 1 onlyB 2 onlyC 3 onlyD 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 inhand 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 $23,900B $36,100C $45,300D $33,1005. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company’s asset values and profit?A. Asset values and profit both undervaluedB. Asset values and profit both overvaluedC. Asset values undervalued and profit overvaluedD. 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 assets3. Intangible assets4. Property, plant and equipment5. Investment in associates6. Held-for-maturity investment7. Deferred income tax assets8. Current Assets9. Trade and other receivables10. Derivative financial instruments11. Cash and cash equivalents12. Assets of discontinued operation13. Assets in total14. Current Liabilities15. Accrued payroll16. Accrued dividend17. Accrued accounts18. Non-current Liabilities19. Liabilities in total20. Net Assets三、业务题（每个4分，共20分）1) He pays a telephone bill of $800 by cheque2) The credit customer pays the balance on his account3) He returened some faulty goods to his supplier Kamen, which worth $400.4) Bank interest of $70 is received5) A cheque customer returned $400 goods to him for a refund函授点《会计英语》答案一、单项选择题1-5 ACDDC二、将下列报表翻译成中文1. 编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元2. 非流动资产 3. 无形资产 4. 固定资产 5. 长期股权投资 6. 持有至到期投资7. 递延所得税资产 8. 流动资产 9. 应收账款及其他应收款 10. 货币资金 11. 非持续性经营资产 12. 资产总计 13. 负债 14. 流动负债15. 应付职工薪酬 16. 应付股利 17. 应付账款 18. 非流动负债 19. 负债总计 20. 净资产三．业务题1) Dr administrative Cr bank2) Dr bank Cr accounts receivable3) Dr bank Cr finished goods4) Dr bank Cr financial expense5) Dr sales revenue Cr bank。

英语会计笔试题目及答案以下是一篇1000字的英语会计笔试题目及答案的文章：英语会计笔试题目及答案题目一：多选题1. What is the basic accounting equation?(A) Assets = Liabilities + Owner's Equity(B) Revenue = Expenses + Owner's Equity(C) Assets = Expenses + Liabilities(D) Revenue = Assets - Liabilities答案：A2. Which of the following is a current liability?(A) Accounts Receivable(B) Prepaid Expenses(C) Long-term Debt(D) Accounts Payable答案：D3. Which financial statement reports a company's financial position at a specific point in time?(A) Income Statement(B) Balance Sheet(C) Statement of Cash Flows(D) Statement of Retained Earnings答案：B题目二：判断题1. An increase in assets will result in a decrease in owner's equity.答案：错误2. Depreciation is an example of an operating expense.答案：正确3. The Statement of Cash Flows reports the changes in a company's cash balance over a period of time.答案：正确题目三：填空题1. The formula for calculating net income is ________________.答案：Revenue - Expenses2. The normal balance for liability accounts is ________________.答案：Credit3. The account for accumulating a company's net income or net loss is called ___________________.答案：Retained Earnings题目四：简答题1. What is the purpose of the double-entry accounting system?答案：The purpose of the double-entry accounting system is to ensure that every transaction is recorded with equal debits and credits, thus maintaining the balance of the accounting equation. It helps in accurate recording, summarizing, and reporting of financial transactions.2. Explain the accrual basis of accounting.答案：The accrual basis of accounting recognizes revenues when they are earned and expenses when they are incurred, regardless of when cash is exchanged. It provides a more accurate representation of a company's financial position and performance, as it matches revenues with the expenses incurred to generate them.3. What is the role of the trial balance in the accounting process?答案：The trial balance is a list of all the general ledger accounts and their balances. Its role is to ensure that the total debits equal the total credits, which helps in identifying any errors in the recording or posting of transactions. It acts as a preliminary step before preparing financial statements.总结：本篇文章主要介绍了英语会计笔试题目及答案。

II.选择 20分
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes missionC.bonds payable 7.Which of the following is an owner’s equity account?
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.th计专业英语试卷（推荐5篇）

会计英语期末考试题（A卷）I. Multiple Choices (10%)1、Users of accounting information who have a direct interest in the business include（）.A. Present and Potential Investors;B. Present and Potential Creditors;C. Management;D. Tax Authorities;E. Customers and the general public2、In most cases, the management of a corporation consists of ( ).A、president;B、vice president;C、controller;D、treasurer;E、secretary3、Which of the following expressions are belonged to intangible assets? ( )A、cash in the safe; B. accounting system software; C. brand name; D. office building;E. customer and supplier relationship4、The source documents of the business transaction include ( ).A、cancelled checks;B、supplier invoices;C、cash receipts;D、purchase orders;E、notes for loan5、Which of the following businesses should draw up financial statements? ( ).A、private individuals;B、non-profit organizations;C、retailers;D、wholesalers;E、service Industries6、The closing entries consist of ( ) steps.A、2;B、3;C、4;D、5;E、67、Cash receipts of a company include ( ).A、bills;B、coins;C、promissory note signed by the customer;D、checks signed by the customer;E、goods paid by the credit cards8、Cash flow can be divided into three components which are ( ).A、Managing cash flow;B、Operating cash flow;C、Investing cash flow;D、Financing cash flow;E、Marketing cash flow9、Three generally accepted methods that may be used to estimate the allowance are ( ).A、Percentage of Credit Sales Method;B、Total Sales Method;C、Accounts Receivable Aging Method;D、Percentage of Receivables Method;E、Straight-line Method10、A promissory note is signed on October 3rd, due in 60 days, maturity date of the note is ( ).A、November 30th;B、December 1st;C、December 2nd;D、December 3rd;E、December 4thII. Write T (true) before the statements which are true and F (false) before the statements which are false. (5%)1、（）Stockholders should take part in the daily management and the decision-making.2、（）Purchasing assets by incurring a liability will increase both the assets and liabilities. However, owner’s equity will be unaffected.3、（）The balance of debits and credits means that there is not any error during the recording and calculating.4、（）At the end of an accounting period, the prepaid expenses should be adjusted. Otherwise, the assets will be understated and the expenses will be exaggerated.5、（）More profit means more cash on hand.III. Words and T erms (16%)1、Notes Receivable ______________________2、Prepaid Insurance ___________________3、journal __________________4、Accumulated Depreciation ____________________5、accrual accounting __________________6、Sales returns and allowances ________________7、bad debts __________________8、maturity date ____________________9、存货_________________ 10、预收影印费_________________________ 11、复式记账________________________ 12、红利______________________13、会计循环_______________________ 14、试算平衡_________________________ 15、损益汇总账户______________________16、有价证券_______________________IV. Fill in the following blanks with proper words. (14%)1、Three basic forms of business organization are：____________________、________________ and corporations .2、The expanded accounting equation is: Assets = Liabilities + Owner’s equity + ________________ —_________________3、Basically, the T account has three parts: a _______________, the debit and the _____________.4、Promissory notes are classified as ______________________ notes and ____________________ notes.5、The _______________________ is a collection of the business’s accounts and often takes the form of simple ___________________________ account.6、At the beginning of accounting period, the investment cost of marketable securities includes ________________, taxes, and ________________________ .7、Net income equals _____________________________ less ____________________________.V. T ranslate the following sentences into Chinese. (15%)1、Accounting is defined as “an information system that measures, processes, and communicates financial information about an identifiable economic entity”.2、Cash consists of money or any medium of exchange that a bank will accept at face value for deposit, and money in a bank or banks.3、The accounting cycle refers to the accounting process that begins with the analysis of transactions to the closing of books.4、Analyzing how the balance sheet changes over time will reveal essential information about the company’s business trends.5、The estimate of the uncollectibles at the end of a fiscal period should be based on past experience and forecasts of future business activity.VI. Calculating based on the information given. (15%)1、At the beginning of 2011, the assets of Brian Smith Company were $250,000, and its owner’s equity was $135,000. During the year, assets increased $45,000, and liabilities decreased $8,000. What was the owner’s equity at the end of 2011?2、On June 5, 2011, Tracy Norwood Company sold customer $20,000 of merchandise, terms 2/10, 1/20, n/30, on which a sales return of $800 is granted on June 11. Tracy received payment in full from customer on June 17. Please calculate the amount the customer has to pay on June 17.3、In order to raise cash, George Ross Co. discounted a $4000, 90-day note 30 days before the maturity date. Interest rate of the note is 8% and the discount rate is 10%. Please compute the proceeds from discount.VII、Make entries and financial statements. (25%)On December 31st, 20XX, Mike Andrew got the following ledger accounts: Cash —$6,780 (dr.); Accounts Receivable —$1,600 (cr.); Prepaid Insurance —$480 (dr.); Supplies —$600 (dr.); Cutting Machine —$920 (dr.); Accounts Payable —$40 (cr.); Mike Andrew, Capital —$6,800 (cr.); Service Revenue —$580 (cr.); Wages Expense —$200 (dr.); Telephone Expense —$40 (dr.).Suppose $200 of supplies had been used up within this month. The estimated useful life of cutting machine is 2 years and salvage value is zero. The insurance policy is one year.Make the entries of adjustment and prepare work sheet, income statement, statement of owner’s equity and balance sheet according to these accounts.1、Entries of adjustment2、Work SheetMike Andrew CompanyWork SheetDec.31, 20XX3、Income StatementMike Andrew CompanyIncome Statement4、Statement of Owner’s EquityMike Andrew CompanyStatement of Owner’s Equity5、Balance SheetMike Andrew CompanyBalance Sheet会计英语A卷答案一、多选题：1、ABC2、ABCDE3、BCE4、ABCDE5、ABCDE6、C7、ABDE8、BCD9、ACD10、C评分标准：共计10分，每题1分，多选、少选、错选均不得分二、判断题：1、F2、T3、F4、F5、F评分标准：共计5分，每题1分三、词汇题：1、应收票据2、预付保险费3、日记账4、累计折旧5、权责发生制会计（应计会计）6、销售退回与折让7、坏账8、到期日9、inventory10、Unearned Photocopy Fees11、double-entry bookkeeping12、dividend 13、accounting cycle14、trial balance15、income summary account16、marketable securities评分标准：共计16分，每题1分。

一、words and phrases1.残值 scrip value2.分期付款 installment3.concern 企业4.reversing entry 转回分录5.找零 change6.报销 turn over7.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 draft13.权益 equity14.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 asset20.proceeds 现值21.报销 turn over22.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、Multiple-choice question1.Which of the following does not describe accounting ( C )A. Language of businessB. Useful ofr decision makingC. Is an end rathe than a means to an end.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 withestablished 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 equationC.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 )rmation used to determine which products to poducermation about economic resources, claims to those resources, and changes in both resources and claims.rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.rmation that is useful in making ivestment and credit decisions.6.Each of the following measures strengthens internal control over cash receipts except. ( C )A.The use of a petty cash fund.B.Preparation of a daily listing of all checks received through the mail.C.The use of cash registers.D.The deposit of cash receipts in the bank on a daily basis.7.The primary purpose for using an inventory flow assumption is to. ( A )A.Offset against revenue an appropriate cost of goods sold.B.Parallel the physical flow of units of merchandise.C.Minimize income taxes.D.Maximize the reported amount of net income.8.In general terms, financial assets appear in the balance sheet at. ( B )A.Current valueB.Face valueC.CostD.Estimated future sales value.9.If the going-concem assumption is no longer valid for a company except. ( C )nd held as an ivestment would be valued at its liquidation value.B.All prepaid assets would be completely written off immediately.C.Total contributed capital and retained earnings would remain unchanged.D.The allowance for uncollectible accounts would be eliminated.10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses ( C )A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recordedby credits. C.The effects of revenue and expenses on owners’ equity.D.The realization principle and the matching principle.11.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.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.C.A company may use same depreciation methods in its finacial statements and its income tax return.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.12.A set of financial statements ( B ) except.A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization.C.Includes notes disclosing information necessary for the proper interpretation of the statements.D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.13.The primary purpose for using an inventory flow assumption is to. ( B )A.Parallel the physical flow of units of merchandise.B.Offset against revenue an appropriate cost of goods soldC.Minimize income taxes.D.Maximize the reported amount of net income.14.Indicate all correct answers. In the accounting cycle. ( D )A.Transactions are posted before they are journalized.B.A trial balance is prepared after journal entries haven’t been posted.C.The Retained Earnings account is not shown as an up-to-date figure in the trial balance.D.Joumal entries are posted to appropriate ledger accounts.15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )A.Extemal users have the ability to prescribe information they want.rmation is always based on exact measures.C.Financial reporting is usually based on industries or the economy as a whole.D.Financial accounting does not directly measure the value of a business enterprise.16.Indicate all correct answers. Dividends except ( A )A.Decrease owners’equity.B.Decrease net incomeC.Are recorded by debiting the Cash accountD.Are a business expense17.Which of the following practices contributes to efficient cash management ( C )A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.D.Pay each bill as soon as the invoice arrives.18.Which of the following would you expect to find in a correctly prepared income statement ( A )A.Revenues earned during the period.B.Cash balance at the end of the period.C.Contributions by the owner during the period.D.Expenses incurred during the next period to earn revenues.19.Which of the following are important factors in ensuring the integrity of accounting information ( D )A.Institutional factors, such as standards for preparing information.B.Professional organizations, such as the American Institute of CPAs. Cpetence’judgment’ and ethical behavior of individual accountants’ D.All of the above.三、Practices11.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C )A.$210,000B.$250,000C.$225.000D.$200,0002. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )A.$220,000B.$250,000C.$224.000D.$200,0003. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receivingin exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A )A.$9,000B.$18,000C.$27.000D.$36,000Question: What is the reconciled balance ( B )A.$4,187B.$4,085C.$4,090D.$4,000Required: Choose the reconciled balance. ( D )A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculate the cost of goods available for sale(C)A.$475,000B.$474,000C.$470,000D.$473,000Required: Calculate the cost of goods sold ( D )A.$225,000B.$254,000C.$250,000D.$253,0008.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A ) A.Dr. Bad Debt Accts. $1,500 B.Dr. Bad Debt Accts. $500Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500C. Dr. Bad Debt Accts. $1,000D. Dr. Bad Debt Accts. $1,500Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,5009.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure for retainedearnings.)(4%)REQUIRED:Find Retained earnings at August 1 2005(D)A.$420,000B.$44,000C.$40,000D.$48,000Practices2Sue began a public accounting practice and completed these transactions during first month of the current year.Required: Choose the entries to record the following transactons.1.Invested $50,000 cash in a public accounting practice begun this day. ( A )A.Dr. Cash $50,000B.Dr. Capital Stock $50,000Cr. Capital Stock $50,000 Cr. Cash $50,0002.Paid cash for three monts’ office rent in advance $900( B )A.Dr. Rent Exp. $900B.Dr. Prepaid Rent $900Cr. Cash $900 Cr. Cash $9003.Paid the premium on two insurance policies, $300. ( )A.Dr. Prepaid Insurance $300B.Dr. Insurance Exp $300Cr. Cash $300 Cr. Cash $3004pleted accounting work for Sun Bank on credit $1000. ( A )A.Dr. Accts Rec $1000B.Dr. Cash $1000Cr.Accounting Revenue $1000 Cr.Accounting Revenue $10005.Paid the monthly utility bills of the accounting office $300 ( A )A.Dr Utility Exp $300B.Dr office Exp $300Cr. Cash $300 Cr. Cash $300Linda began a public accounting practice and completed these transactons during first month of the current year.Required: Choose the entries to record the following transactons.6.Invested $20,000 cash in a public accounting practice begun this day. ( A )A.Dr Cash $20,00B.Dr Capital Stock $20,000Cr. Capital Stock $20,000 Cr. Cash $20,007.Paid cash for three months’ office rent in advance $1200.( B )A.Dr. Rent Exp $1200B.Dr. Prepaid Rent $1200Cr. Cash $1200 Cr. Cash $12008.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )Office Supplies $100 Office Supplies $100Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,1009pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B ) A.Dr. Accts Rec $2000 B.Dr. Cash $2000Cr.Accounting Revenue $2000 Cr.Accounting Revenue $200010.Purchase additional office equipment on credit $2500.( A )Cr.Accts Pay $2500 Cr.Accts Rec $2500四、Translation:1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.1.The mechanics of double-entry accounting.( B )A.会计两次记账(de)制度B.复式记账机制C.会计(de)重复记账体制2.the debit and credit amounts are equal. ( A )A.借方金额与贷方金额是相等(de)B.借出金额与贷款金额是相等(de)C.借入金额与贷款金额是相等(de)Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )A.可惜有许多企业失败,但公司仍有较高(de)持续经营比率.B.尽管有许多企业倒闭,但公司仍有较高(de)持续经营比率.C.大中型商业(de)主要会计工作办公被叫做统制账.4.fulfill their objectives and commitments. ( C )A.他们充满客观困难与承诺责任.B.完成他们(de)目(de)与提交审议.C.实现与履行他们(de)目标及义务.The accountants in a privat business, large or small, must record transactions and prepare periodic financial statements from accounting recrds. 1)The chidf accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. As a part of the top management team, the controller 2)is charged with the task of running the business, setting its objecives, and seeing that these objecives are met.5.The chief accounting officer in a medium-sized or large business is usually called the controller ( B )A.中等或大(de)商业(de)主要会计官员通常被称为控制者.B.大中型企业(de)主要会计官员通常被称为主计长.C. 大中型企业(de)主要会计工作办公被叫做统制账.6.is charged with the task of running the business, setting its objectives, and seeing that these objectives are met. ( A)A.负责企业经营运作工作,设定经营目标,并了解目标(de)实现.B.收取商业企业滚动运作费,设定其客观条件,并观察这些条件(de)满足.C.承担企业经营运作工作,设定经营目标,并了解目标(de)实现.Accounting practice needs certain guidelines to action. Accounting theory 1)provides the rationale or justification for accounting practice. The structure of accounting theory rests on foundation of basic concepts and assumptions that are ver broadm few in number, and derived from accounting practice. The principles of accounting are unlike the principles of the natural sciences and mathematics, because they cannot be derived from or proved by the laws of nature. 2)Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability.7.provides the rationale or justification for accounting practice. ( B )A.提供合理公正(de)会计实践B.为会计实务提供理性(de)判断标准C.为实践提供有理公正(de)会计理论8.Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority,and acceptability. ( C )A.会计原则不能发现理论,它们创造、发展理论并将之立法.B. 会计原则不能发现理论,它们创造、发展了理论并立法通过.C. 会计原则不能发现,它们是被创造、发展后通过立法来确定.。

会计学英语试题及答案一、单项选择题（每题2分，共10题）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Tax Return2. The process of recording all financial transactions in a company is known as:A. BudgetingB. ForecastingC. BookkeepingD. Auditing3. What does the term "Depreciation" refer to?A. The increase in value of an asset over timeB. The decrease in value of an asset over timeC. The sale of an assetD. The purchase of an asset4. Which of the following is not a type of receivable?A. Accounts ReceivableB. Notes ReceivableC. InventoryD. Trade Receivables5. What is the purpose of an audit?A. To ensure compliance with tax lawsB. To verify the accuracy of financial recordsC. To prepare financial statementsD. To manage the company's budget6. The term "Equity" in accounting refers to:A. The total assets of a companyB. The total liabilities of a companyC. The owner's investment in the companyD. The company's net income7. Which of the following is not a component of a balance sheet?A. AssetsB. LiabilitiesC. EquityD. Revenue8. The accounting equation is represented as:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Assets + Equity = Liabilities9. What is the term used to describe the conversion of cash into other assets?A. InvestingB. FinancingC. OperatingD. Spending10. Which of the following is a non-current asset?A. CashB. InventoryC. LandD. Office Supplies二、多项选择题（每题3分，共5题）1. Which of the following are considered as current assets?A. CashB. Accounts ReceivableC. InventoryD. Land2. The following are examples of liabilities except:A. Accounts PayableB. Long-term DebtC. Common StockD. Retained Earnings3. The following are types of expenses in an income statement except:A. Cost of Goods SoldB. Salaries and WagesC. DividendsD. Depreciation4. Which of the following are considered as equity transactions?A. Issuance of SharesB. Declaration of DividendsC. EarningsD. Payment of Dividends5. The following are true statements about accountingprinciples except:A. The going concern assumptionB. The matching principleC. The cash basis of accountingD. The accrual basis of accounting三、判断题（每题1分，共5题）1. True or False: The accounting cycle includes the processof closing the books at the end of an accounting period.2. True or False: All prepaid expenses are considered current assets.3. True or False: Revenue recognition is based on the cash received.4. True or False: The statement of cash flows is preparedusing the cash basis of accounting.5. True or False: The accounting equation must always balance.四、简答题（每题5分，共2题）1. Explain the difference between revenue and profit.2. Describe the role of the statement of cash flows infinancial reporting.五、计算题（每题10分，共1题）A company has the following transactions during the month:- Cash sales: $10,000- Accounts receivable: $5,000- Accounts payable: $3,000- Inventory purchased on credit: $2,000- Cash paid for expenses: $1,500Calculate the company's cash flow from operating activities for the month.答案：一、单项选择题1. D2. C3. B4. C5. B6. C7. D8. A9. A10. C二、多项选择题1. A, B, C2. C, D3. C4. A, D5. C三、判断题1. True2. True3. False4. False5. True四、简答题1. Revenue is the income generated from the normal business activities of a company over a specific period, before any expenses are deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been deducted from the revenue. It represents the net income or net loss of a company.2. The statement of cash flows is a financial statement that provides information about the cash receipts。

XX技术学院2015—2016学年第一学期经济与管理系2015级会计、会计与审计、物流管理、旅游管理专业《大学英语》期末考试试题A卷考试说明：本课程为闭卷考试，可携带文具（或课程为开卷考试可携带文具和资料）I Translate the following English versions into Chinese. 15%1. make the most of the opportunities at hand2. a sense of responsibility3. the road to success4. to improve your accent5. out of sympathy6. dress up smartly7. computerized call centers8. Grand Slam singles champion9. a real three-point shooter10. have some things in commonII Everyday English.15%(Identify the answer is right or wrong：If the answer is right , you should choose “A”, if not, choose “B”. )1、------Do you like your job? -------I’m a nurse.A. RightB. Wrong2、------Nice to meet you! ------Nice to meet you too.A. RightB. Wrong3、------How old are you? ------Yes, I am.A. RightB. Wrong4、------Can I bring you something to drink? ------Yes, a coca-cola for me, please.A. RightB. Wrong5、------Have you been to America?------I have never been there, but I hope to go there in the future.A. RightB. Wrong6、------Is there a bank near here? ------I saw him this morning.A. RightB. Wrong7、------Can you remember his phone number? ------Yes, it’s 6825612.A. RightB. Wrong8、------Can I help you? ------Yes, I’d like to book a room.A. RightB. Wrong9、------How do you like the book? ------It’s very good. And I like it very much.A. RightB. Wrong10、------Shall we see a film tonight? ------See you later.A. RightB. WrongIII、Reading comprehension 10%Passage AI was having dinner at a restaurant when Harry came in. Harry worked in a lawyer’s office years ago, but he is now working at a bank. He gets a good salary, but he always borrows money from his friends and never pays it back. Harry saw me and came to sit at the same table. He has never borrowed money from me. When he was eating, I asked him to lend me two pounds. To my surprise, he gave me the money immediately. “I have never borrowed money from you,” said Harry,“so now you canpay for my dinner.”判断下列陈述是否正确，正确的写T，错误的写F:1 （）Harry never worked in a lawyer’s office.2 （）He always borrows money from his friends and returns it on time.3 （）He refused to lend two pounds to the writer.4 （）Harry asked the writer to pay for his dinner.5 （）The writer paid money for both his and H arry’s dinner.Passage BI have a cell phone (手机)and have to pay about thirty dollars per month to use it. I think thirty dollars per month is no small amount of money for a student.To be honest, I don’t need to use a cell phone because I don’t have any urgent business, but all my family and friends have cell phones. More than fifty percent of the population in Korea（韩国）has a cell phone. Think about that number: only children and very old people don’t have one.If I didn’t have a cell phone, everybody would raise such a question, “Why doesn’t she have one?” I would be considered as a strange and independent person. Korea has agroup-oriented culture, so a strange and independent p erson isn’t welcome. I don’t want to be strange, so I cannot do anything but use a cell phone.I have to check my cell phone all the time, and I have to change the battery every other day. It is kind of a big problem. Even though I don’t want to answer the phone at all, I have to answer it because as long as I have a cell phone, a quick answer is etiquette（礼节）. It has really invaded（影响）my life. I have never thought cell phones are useful and meaningful devices. I hate them because I am a person who likes to lead a peaceful, calm life. I wish I could get rid of my cell phone in the near future.Directions: Choose the best answer from the four choices.6. The author has a cell phone just because ___________.A. she deal with businessB. she has to talk with friendsC. several people have oneD. most of the people have one7. According to the author, 30 dollars cell phone fee is _________ to a student.A. a small amount of moneyB. an extra burden（负担）C. not worth payingD. no problem8. In Korea, most of the groups have cell phones except ___________.A. the oldB. college studentsC. businessmenD. teacher9. Why does the author think having a cell phone is a big problem、A. Because she has to pay about thirty dollars per month.B. Because her parents often call her.C. Because she has to change the battery frequently.D. Because her classmates often borrow her cell phone.10. What kind of people are not welcome in Korea?A. Dependent peopleB. Independent peopleC. BusinessmenD. people with cell phonesIV、Fill in each of the following blanks with a suitable preposition or adverb. 10%1. Have you made ____ your mind for what courses you are going to take yet?2. She learned the rules of the game step____ step.3. We all should take a leaf _____ Lei Feng’s book.4. Tom wants to be a doctor, and he is working hard to turn his dream _____a reality.5. Mother filled my glass _____milk and her glass with tea.6. She is still ____ work and I’ll ask her to call you when she gets home.7. According to Li Na’s story, she seems to be happy both on and _______the court.8. Her coach noticed that she played badminton more ______ a tennis player.9. The cake is ______ the shape of a heart.10. He gave great importance ____what his father said.V、Multiple choice 20%1. A friend in need is a friend indeed.（）A 朋友就是好朋友。

会计单招英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report2. The process of identifying, measuring, and communicating economic information is known as:A. AccountingB. AuditingC. BudgetingD. Forecasting3. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Total Liabilities / Current AssetsD. Current Liabilities / Total Assets4. Which of the following is an example of a non-current asset?A. Office SuppliesB. FurnitureC. CashD. Accounts Receivable5. The term "depreciation" refers to:A. The increase in value of an asset over time.B. The decrease in value of an asset over time.C. The cost of an asset.D. The selling price of an asset.6. What is the purpose of an audit?A. To ensure the accuracy of financial statements.B. To increase sales.C. To reduce costs.D. To improve customer satisfaction.7. The accounting equation is:A. Assets + Liabilities = EquityB. Assets - Liabilities = EquityC. Assets = Liabilities + EquityD. Liabilities = Assets - Equity8. Which of the following is not a function of a general ledger?A. Recording all financial transactions.B. Providing a trial balance.C. Calculating depreciation.D. Summarizing account balances.9. What is the primary purpose of a budget?A. To track expenses.B. To plan for future financial activities.C. To increase profits.D. To decrease liabilities.10. Which of the following is an example of a liability?A. InventoryB. Accounts PayableC. RevenueD. Dividends答案：1-5 D A A B B6-10 A C C B B二、填空题（每空1分，共10分）11. The __________ is a summary of a company's financial performance over a specific period of time.12. An asset is something that is expected to generate__________ in the future.13. The term "equity" refers to the __________ of the owners in the assets of an entity.14. A __________ is a written promise to pay a specified amount at a specified time.15. The __________ is a document that outlines the company's financial goals for a specific period.答案：11. Income Statement12. Future Economic Benefits13. Residual Interest14. Note Payable15. Budget三、简答题（每题5分，共10分）16. What are the main components of a balance sheet?17. Explain the difference between a debit and a credit in accounting.答案：16. The main components of a balance sheet are Assets, Liabilities, and Equity. Assets represent what the company owns, Liabilities represent what the company owes, and Equity represents the ownership interest in the company.17. In accounting, a debit is an entry that increases an asset or an expense, and decreases a liability, equity, or revenue. A credit is an entry that increases a liability, equity, or revenue, and decreases an asset or an expense.四、计算题（每题15分，共30分）18. Given the following information for a company, calculate the current ratio:- Current Assets: $50,000- Current Liabilities: $20,00019. If a company purchased a machine for $10,000 and it has a useful life of 5 years with no residual value, calculate the annual depreciation using the straight-line method.答案：18. The current ratio is calculated as Current Assets / Current Liabilities = $50,000 / $20,000 = 2.519. The annual depreciation using the straight-line method is calculated as (Cost of the asset - Residual Value) / Useful Life = ($10,000 - $0) / 5 = $2,000 per year.五、论述题（共30分）20. Discuss the importance of internal controls in an organization and provide examples of internal controls.答案：20. Internal controls are crucial for an organization as they help ensure the accuracy and reliability of financial reporting, safeguard assets, and promote operational efficiency. Examples of internal controls include:- Segregation of duties to prevent fraud.- Authorization and approval processes for transactions. - Document and record-keeping procedures.- Physical controls such as security systems to protect assets.- Regular audits and reviews of financial statements and transactions.。

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。

英文版会计学考试题及答案English Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Bookkeeping" and explain its significance in accounting.Answer 1: Double Entry Bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to a different account. This ensures that the accounting equation (Assets = Liabilities + Owner's Equity) remains in balance. The significance of double entry bookkeeping lies in its ability to provide an accurate and comprehensive picture of a business's financial status, facilitating better decision-making and financial control.Question 2: What is the purpose of a trial balance, and how does it help in the preparation of financial statements?Answer 2: A trial balance is a report that lists the balances of all general ledger accounts at a particular point in time, with debit and credit amounts. It is used to ensure that the debits and credits have been recorded correctly. The trial balance helps in the preparation of financial statements by identifying any discrepancies in the accounting records, which can then be rectified before finalizing the statements.Question 3: Explain the difference between "AccrualAccounting" and "Cash Accounting."Answer 3: Accrual Accounting is a method of accounting where revenues and expenses are recognized when they are earned or incurred, not necessarily when cash is received or paid. This method provides a more accurate representation of a company's financial performance over a period. Cash Accounting, on the other hand, records transactions only when cash is exchanged. It is simpler and is often used by small businesses or those that operate on a cash basis.Question 4: Describe the process of preparing an income statement.Answer 4: Preparing an income statement involves several steps:1. List all the revenues for the period, such as sales and service income.2. Deduct all the expenses incurred to generate those revenues, including cost of goods sold, operating expenses, and taxes.3. Calculate the net income by subtracting total expenses from total revenues.4. The income statement should reflect the company's profitability over a specified period, typically a month, quarter, or year.Question 5: What are the main components of a balance sheet, and how do they relate to each other?Answer 5: The main components of a balance sheet are:1. Assets: What the company owns or controls with future economic benefit, divided into current assets (short-term) and non-current assets (long-term).2. Liabilities: Obligations the company owes to others, classified as current liabilities (due within one year) and long-term liabilities (due after one year).3. Owner's Equity: The residual interest in the assets of the entity after deducting liabilities, also known as shareholders' equity or net assets.These components are related through the fundamental accounting equation: Assets = Liabilities + Owner's Equity.Question 6: How does depreciation affect a company'sfinancial statements?Answer 6: Depreciation is a non-cash accounting method used to allocate the cost of tangible assets over their useful lives. It affects a company's financial statements in the following ways:1. It reduces the book value of the asset on the balance sheet.2. It increases the accumulated depreciation account, whichis a contra-asset account.3. It decreases net income on the income statement, as depreciation is an expense.4. It can lower taxable income, potentially reducing the company's tax liability.Question 7: What is the purpose of the statement of cash flows, and how does it differ from the income statement?Answer 7: The purpose of the statement of cash flows is to provide information about a company's cash receipts and payments during a period, showing how these cash flows affect the company's financial position. It differs from the income statement in that:1. It focuses on cash transactions, not accrual-basis accounting.2. It categorizes cash flows into operating, investing, and financing activities.3. It does not report net income but rather the net change in cash and cash equivalents.Question 8: Explain the concept of "Going Concern" and its importance in financial reporting.Answer 8: The Going Concern concept assumes that a businesswill continue to operate for the foreseeable future, allowing it to realize its assets and discharge its liabilities in the normal course of business. It is important in financial reporting because it underpins the accrual basis of accounting, which assumes that the business will continue to operate and therefore can recognize revenues and expensesover time.Question 9: What are the ethical considerations in accounting, and why are they important?Answer 9: Ethical considerations in accounting include honesty, integrity, objectivity, and confidentiality. Theyare important because they ensure the reliability andcredibility of financial information, which is crucial for stakeholders to make informed decisions. Ethical behavior also helps maintain public trust。

会计英语期末试题及答案第一部分：单项选择题（共20题，每题1分，共20分）1. The ________ principle states that expenses should be recorded and recognized in the accounting period in which they are incurred.a) Materialityb) Matchingc) Conservatismd) Historical cost答案：b) Matching2. In accounting, the term "debit" refers to:a) An increase in an asset or expense accountb) An increase in a liability or revenue accountc) A decrease in an asset or expense accountd) A decrease in a liability or revenue account答案：a) An increase in an asset or expense account3. The ________ principle states that all relevant information that could affect the decision-making of users should be included in the financial statements.a) Materialityb) Faithful representationc) Comparabilityd) Relevance答案：d) Relevance4. The balance sheet reports:a) Revenues, expenses, and net incomeb) Assets, liabilities, and equityc) Cash flows from operating, investing, and financing activitiesd) Changes in equity during the accounting period答案：b) Assets, liabilities, and equity5. Which of the following statements about the accrual basis of accounting is true?a) Revenues and expenses are recognized when cash is received or paidb) Transactions are recorded when they occur, regardless of when cash is received or paidc) Only cash transactions are recorded in the financial statementsd) Liabilities and expenses are recognized when they are incurred, and revenues are recognized when cash is received答案：b) Transactions are recorded when they occur, regardless of when cash is received or paid6. The financial statement that shows a company's revenues, expenses, and net income or loss for a specific period of time is the:a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：a) Income statement7. A decrease in an asset account is recorded as a ________.a) Debitb) Creditc) Liabilityd) Equity答案：b) Credit8. The accounting equation can be expressed as:a) Assets = Liabilities + Equityb) Assets + Liabilities = Equityc) Equity = Assets + Liabilitiesd) Liabilities + Equity = Assets答案：a) Assets = Liabilities + Equity9. The financial statement that shows the changes in equity during the accounting period is the:a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：d) Statement of retained earnings10. Which of the following is an example of an intangible asset?a) Landb) Buildingsc) Inventoryd) Goodwill答案：d) Goodwill11. The ________ principle states that assets should be recorded at their original cost.a) Objectivityb) Consistencyc) Historical costd) Materiality答案：c) Historical cost12. The statement of cash flows reports:a) Revenues, expenses, and net incomeb) Assets, liabilities, and equityc) Cash flows from operating, investing, and financing activitiesd) Changes in equity during the accounting period答案：c) Cash flows from operating, investing, and financing activities13. Which of the following is a current liability?a) Accounts payableb) Bond payable due in 10 yearsc) Mortgage payable due in 5 yearsd) Long-term note payable答案：a) Accounts payable14. The ________ principle states that the financial statements should be prepared assuming that the entity will continue to operate indefinitely.a) Going concernb) Revenue recognitionc) Materialityd) Consistency答案：a) Going concern15. Which financial statement reports the financial position of a company at a specific point in time?a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：c) Balance sheet16. The ________ states that an entity should use the same accounting methods and procedures from period to period.a) Materialityb) Going concernc) Consistencyd) Historical cost答案：c) Consistency17. What type of account is "Accounts Receivable"?a) Assetb) Liabilityc) Revenued) Expense答案：a) Asset18. The financial statement that shows the cash inflows and outflows from operating, investing, and financing activities is the:a) Income statementb) Statement of cash flowsc) Balance sheetd) Statement of retained earnings答案：b) Statement of cash flows19. If a company has a current ratio greater than 1, it means that:a) The company has more assets than liabilitiesb) The company has more liabilities than assetsc) The company is profitabled) The company can pay its current liabilities with its current assets答案：d) The company can pay its current liabilities with its current assets20. Which of the following is considered an external user of financial statements?a) Company managementb) Employeesc) Suppliersd) Creditors答案：d) Creditors第二部分：填空题（共10题，每题2分，共20分）1. The periodicity assumption assumes that a company's activities can be divided into ________ periods of equal length.答案：accounting2. The ________ principle states that an entity should recognize revenues when they are earned, regardless of when cash is received.答案：revenue recognition3. The adjusting entry to record the use of supplies during an accounting period would include a ________ to the Supplies Expense account.答案：debit4. The adjusting entry to recognize revenue that has been earned but not yet collected would include a ________ to the Accounts Receivable account.答案：credit5. The ________ principle requires that expenses be reported in the same period as the revenue that is earned as a result of those expenses.答案：matching6. The financial statement that reports the financial position of a company at a specific point in time is the ________.答案：balance sheet7. The accounting equa tion can be expressed as: ________ = Assets − Liabilities.答案：Equity8. The financial statement that shows the changes in equity during the accounting period is the ________.答案：statement of retained earnings9. The adjusting entry to record the portion of prepaid rent that has been used during an accounting period would include a ________ to the Rent Expense account.答案：debit10. The unearned revenue account is a ________ account.答案：liability第三部分：简答题（共4题，每题10分，共40分）1. What is the matching principle in accounting? Why is it important?答案：The matching principle in accounting states that expenses should be recorded and recognized in the accounting period in which they are incurred, regardless of when the cash is paid. This principle is important to ensure that the expenses are properly matched with the revenues that theyhelp generate. By matching expenses with revenues, the financial statements provide a more accurate representation of the company's financial performance during a specific period. This helps users of the financial statements make informed decisions based on reliable financial information.2. Explain the difference between an asset and a liability. Provide an example of each.答案：An asset is a resource owned by a company that has economic value and is expected to provide future benefits. Examples of assets include cash, accounts receivable, inventory, and property, plant, and equipment.A liability, on the other hand, is an obligation or debt owed by a company to external parties. It represents an economic sacrifice that the company is required to make in the future. Examples of liabilities include accounts payable, loans payable, and accrued expenses.3. What is the purpose of the statement of cash flows? How is it prepared?答案：The purpose of the statement of cash flows is to provide information about the cash inflows and outflows from operating, investing, and financing activities during a specific period. It helps users understand how a company generates and uses its cash resources.The statement of cash flows is prepared using the indirect method or the direct method. In the indirect method, the net income from the income statement is adjusted for non-cash items and changes in working capital to arrive at the net cash provided by operating activities. Cash flows from investing and financing activities are directly reported. In the direct method,the actual cash receipts and payments are directly reported in each category of cash flows.4. What is the purpose of the adjusting entries? Provide two examples of adjusting entries and explain their impact on the financial statements.答案：The purpose of adjusting entries is to ensure that the revenues and expenses are properly recognized in the accounting period in which they are incurred, and that the balance sheet accounts reflect the true financial position of the company at the end of the period.Two examples of adjusting entries are:- Accrued expenses: An adjusting entry is made to recognize expenses that have been incurred but not yet paid or recorded. For example, at the end of the accounting period, salaries for the last few days of the period may not have been paid. An adjusting entry is made to recognize the expense for the unpaid salaries, which increases the expenses on the income statement and decreases the retained earnings on the balance sheet.- Prepaid expenses: An adjusting entry is made to recognize expenses that have been paid in advance but have not yet been used. For example, if a company pays rent for the next three months in advance, an adjusting entry is made to allocate a portion of the prepaid rent to the current accounting period. This decreases the prepaid rent on the balance sheet and increases the rent expense on the income statement.。

注意：请将所有答案手写在答题纸上！Ⅰ. Identify true (T) or false (F) statements (12X1′=12′)F . 1. An income statement is a summary of the revenues and expenses of a business as of a specific date.T 2. Accounting is thought to be the “language of business”because business information is communicated to stakeholders.F 3. If a building is appraised for $90,000, offered for sale at $95,000, and the buyer pays $85,000 cash for it, the buyer would record the building at $90,000.F 4. Cash equivalents are short-term highly liquid investment assets that are readily converted to a known cash amount, and have maturities of one year.F 5. For good internal control over cash, all payments should be made from the petty cash, except for very large payments.T 6. The aging method of determining bad debts expense is based on the knowledge that the longer a receivable is past due, the lower the likelihood of collection.F 7. Land improvements are generally charged to the Land account.T 8. Recording depreciation each period is an application of the matching principle.T 9. The cost of an inventory item includes its invoice cost minus any discount, and plus any added or incidental costs necessary to put it in a place and condition for sale.T 10. A consignor who has goods out on consignment with an agent should include the goods in ending inventory even though they are not in the possession of the consignor.F 11. Whether purchase costs are rising or falling, FIFO always will yield the highest gross profit and net income.T 12. If the perpetual inventory system is used and a physical count disclosed a shortage, the cost of merchandise sold should be debited and the merchandise inventory account credited.Ⅱ. Insert “+” for increase and “-”for decrease in the appropriate columns below, based on double-entry bookkeeping rules (6X2′=12′)Ⅲ. Translate the accounting terms from English to Chinese (No. 1-6) and from Chinese to English (No. 7-10) (10X2′=20′)1. General journal （总分类账）2. Accounting elements （会计要素）3. Closing entries（结账分录）4. CICPA（中国注册会计师协会）5. Net realizable value（可变现净值）6. Accrual-basis accounting （应计制会计）7. 非流动负债（non-current liabilities）8. 历史成本（Historical cost）9. 分类账（ledger）10. 经营周期（Operating cycle）Ⅳ. Short answer questions (3X6′=18′)1.What is accounting?Accounting may be described as the process of identifying, measuring, recording,and communicating economic information to permit informed judgments anddecisions by users of that information2.What is depreciation of plant assets? What is the basic purpose of depreciation?Depreciation, as the term is used in accounting, is the allocation of the cost of atangible plant asset to expense in the periods in which services are received from theasset. In short, the basic purpose of depreciation is to achieve the matching principlethat is, to offset the revenue of an accounting period with the costs of the goodsand services being consumed in the effort to generate that revenue.3.Identify the tools of financial statement analysis.The analysis of financial data employs various techniques to emphasize thecomparative and relative significance of the data presented and to evaluate theposition of the firm. Three commonly used tools are as following.Horizontal analysisevaluates a series of financial statement data over a periodof time.Verticalanalysis evaluates financial statement data by expressing each item in afinancial statement as a percent of a base amount.Ratio analysisexpresses the relationship among selected items of financialstatement data.Ⅴ. Problem Solving (38′)1. Analyze the effects of business transactions on the Accounting Equation. (2X5′=10′)Transaction (1): paid a $6,500 premium on July 1 for one year’s insurance in advance.Transaction (2): bought office equipment from Brown Company on account $2,800.2. Prepare journal entries for the two transactions in No. 1 above-mentioned. (2X5′=10′)3. Samuel Co. Ltd issued a $15,000, 6%, 9-month note payable. How much is the interest payment at maturity?(Calculating process is required) (6′)4. Assume the financial position data of Sue Company consist of the following items: (2X6′=12′)Sue CompanyBalance Sheet (Partial)January 31, 2011Required: Calculate its current ratio and acid-test ratio. Calculating steps are needed.。

会计英语期末考试试题一、选择题（每题2分，共20分）1. The term "Double Entry Bookkeeping" refers to the practice of recording financial transactions in which way?A) In a single ledgerB) In two separate accountsC) In two different ledgersD) In two corresponding accounts2. Which of the following is not a type of adjusting entry?A) AccrualB) DeferralC) CorrectionD) Amortization3. The purpose of a trial balance is to:A) Confirm the accuracy of financial statementsB) Ensure that all transactions are recordedC) Check for the equality of debits and creditsD) Determine the net income of a company4. What is the formula for calculating the current ratio?A) Current assets / Current liabilitiesB) Total assets / Total liabilitiesC) Net income / Total assetsD) Current assets - Current liabilities5. Which of the following is a non-current liability?A) Accounts payableB) Notes payableC) Long-term debtD) Sales tax payable6. The accounting equation can be expressed as:A) Assets = Liabilities + EquityB) Assets + Liabilities = EquityC) Assets - Liabilities = EquityD) Liabilities - Equity = Assets7. What is the purpose of depreciation in accounting?A) To increase the value of assetsB) To allocate the cost of a tangible asset over its useful lifeC) To sell the asset at a lower priceD) To increase the company's net income8. Which of the following is a principle of Generally Accepted Accounting Principles (GAAP)?A) ConsistencyB) MaterialityC) TimelinessD) All of the above9. The statement of cash flows is used to:A) Show the changes in equity over a periodB) Report the financial position of a company at a point in timeC) Report the sources and uses of cash during a periodD) Show the income of a company over a period10. What is the primary purpose of a budget?A) To forecast future financial performanceB) To control costs and allocate resourcesC) To increase sales and revenueD) To prepare financial statements二、简答题（每题5分，共20分）1. 解释会计中的“权责发生制”与“现金收付制”的区别。

会计英语笔试题目及答案一、选择题（每题2分，共20分）1. What does the term "Double Entry Accounting" refer to?A. A method of recording financial transactionsB. A type of accounting softwareC. An accounting qualificationD. A bookkeeping systemAnswer: A2. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget ReportAnswer: D3. What is the purpose of an "Adjusting Entry"?A. To correct errors in the booksB. To update the financial recordsC. To prepare for the next accounting periodD. To summarize the transactions of the periodAnswer: C4. The term "Accrual Accounting" is used to describe:A. Cash basis accountingB. Recording transactions when cash is received or paidC. Recording transactions when they are earned or incurredD. None of the aboveAnswer: C5. What is the primary purpose of a "Trial Balance"?A. To calculate the net income of a companyB. To ensure that the total debits equal the total creditsC. To determine the company's cash flowD. To prepare the final accountsAnswer: B6. "Depreciation" refers to the:A. Increase in the value of an asset over timeB. Allocation of the cost of a tangible asset over its useful lifeC. Sale of a company's assetsD. Reduction in the value of an asset due to obsolescence Answer: B7. Which of the following is a non-current asset?A. InventoryB. Prepaid expensesC. LandD. Accounts payableAnswer: C8. What does "GAAP" stand for?A. Generally Accepted Accounting PrinciplesB. Government Accounting and Auditing PrinciplesC. Global Accounting and Auditing PracticesD. Good Accounting and Auditing PrinciplesAnswer: A9. "Revenue recognition" is the process of:A. Recording revenue when it is earnedB. Recording revenue when it is receivedC. Recording revenue when it is expectedD. Recording revenue when it is paidAnswer: A10. The "Matching Principle" requires that expenses be:A. Recognized in the period they are incurredB. Recognized in the period they are paidC. Recognized in the period they are earnedD. Recognized in the period they are receivedAnswer: A二、填空题（每题1分，共10分）11. The ________ is a statement that shows a company's financial position at a specific point in time.Answer: Balance Sheet12. The ________ is the difference between the revenues and expenses of a company over a period of time.Answer: Net Income13. An asset is something that is expected to provide________ to the entity in the future.Answer: Economic Benefits14. The ________ is the process of allocating the cost of an asset over its useful life.Answer: Depreciation15. The ________ is the systematic and periodic recording of financial transactions.Answer: Accounting Cycle16. A ________ is a liability that is due within one year. Answer: Current Liability17. The ________ is a statement that shows the changes in a company's financial position over a period of time.Answer: Statement of Changes in Equity18. The ________ is the process of estimating the cost of goods sold and the ending inventory.Answer: Cost Flow Assumption19. The ________ is the difference between the list price and the actual amount paid for goods or services.Answer: Trade Discount20. The ________ is the process of adjusting the accounts to reflect the true financial position of the company at the endof the accounting period.Answer: Closing the Books三、简答题（每题5分，共30分）21. Explain the concept of "Going Concern" in accounting.Answer: The concept of "Going Concern" assumes that a business will continue to operate for the foreseeable future. It is a fundamental assumption in accounting that allows for the use of historical cost and the accrual basis of accounting.22. What is the purpose of a "Retained Earnings Statement"?Answer: A Retained Earnings Statement shows the changes in the retained earnings account over a period of time. Itstarts with the beginning balance of retained earnings, adjusts for net income or losses, and then subtracts dividends declared to arrive at the ending balance of retained earnings.23. Describe the "Cash Flow Statement" and its importance.Answer: The Cash Flow Statement is a financial statement that provides information about the cash inflows and outflows of a company during a period. It is important because it shows the liquidity of the company and its ability to generate cash, which is crucial。

会计英语的考试题目及答案会计英语考试题目及答案一、选择题（每题2分，共20分）1. What is the term used to describe the process of recording financial transactions in a company's books?A. BudgetingB. AccountingC. AuditingD. Forecasting答案：B2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report答案：D3. The process of ensuring that the financial records are accurate and complete is known as:A. BookkeepingB. AccountingC. AuditingD. Reporting答案：C4. What is the primary purpose of an income statement?A. To show the financial position of a company at a specific point in time.B. To show the changes in equity of a company over a period of time.C. To show the profitability of a company over a period of time.D. To show the cash inflows and outflows of a company over a period of time.答案：C5. Which of the following is not a principle of accounting?A. Accrual BasisB. ConsistencyC. MaterialityD. Fair Value答案：D6. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twice in different accounts.B. Recording transactions in two different ways.C. Recording debits and credits for every transaction.D. Recording transactions in two different books.答案：C7. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Liabilities - Equity = AssetsD. Equity - Assets = Liabilities答案：A8. What is the purpose of depreciation in accounting?A. To increase the value of an asset.B. To allocate the cost of a tangible asset over its useful life.C. To sell an asset.D. To calculate the profit of a company.答案：B9. Which of the following is a non-current liability?A. Accounts PayableB. Wages PayableC. Long-term DebtD. Taxes Payable答案：C10. The term "revenue recognition" refers to the process of:A. Recognizing expenses when they are paid.B. Recognizing revenues when they are earned.C. Recognizing assets when they are acquired.D. Recognizing liabilities when they are incurred.答案：B二、简答题（每题5分，共20分）1. Explain the difference between "cash basis" and "accrual basis" accounting.答案：Cash basis accounting records transactions when cash is received or paid, whereas accrual basis accounting records transactions when they are earned or incurred, regardless of the cash flow.2. What is the purpose of a balance sheet?答案：The purpose of a balance sheet is to present thefinancial position of a company at a specific point in time, showing what the company owns (assets), what it owes (liabilities), and the net worth of the company's owners (equity).3. Define "depreciation" in the context of accounting.答案：Depreciation is the systematic allocation of the costof a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits over time.4. What is the importance of an audit in the financial reporting process?答案：An audit provides an independent assessment of the accuracy and completeness of a company's financial statements, enhancing their credibility and reliability for stakeholders.三、案例分析题（每题15分，共30分）1. Assume you are an accountant for a company that has just sold a product for $10,000 on credit. Prepare the journalentry for this transaction under both cash basis and accrual basis accounting.答案：Under cash basis, no journal entry is made until cashis received. Under accrual basis, the journal entry would be: Dr. Accounts Receivable $10,000Cr. Revenue $10,0002. A company has the following transactions in January: purchased office supplies for $500 in cash, received $2,000for services provided in December, and accrued $1,500 in wages for January. Prepare the adjusting entries for these transactions at the end of January.答案：The adjusting entries would be:Dr. Office Supplies Expense $500Cr. Office Supplies $500 (for cash purchase)Dr. Accounts Receivable $2,000Cr. Revenue $2,000 (for services provided in December)Dr. Wages Payable $1,500Cr. Wages Expense $1,500 (for accrued wages)四、论述题（每题15分，共30分）1. Discuss the role of ethics in accounting and provide examples of ethical dilemmas that an accountant might face. 答案。