[南开大学]《会计专业英语》19秋期末考核(答案参考)

《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。

会计英语期末试题及答案一、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. Budget Report2. What is the term used to describe the process of recording financial transactions in a company's books?A. AuditingB. BookkeepingC. Financial AnalysisD. Forecasting3. The process of determining the value of an asset orliability is known as:A. ValuationB. AmortizationC. DepreciationD. Accrual4. What does the abbreviation GAAP stand for?A. Generally Accepted Accounting PrinciplesB. Global Accounting and Auditing PracticesC. Government Accounting and Auditing PoliciesD. Good Accounting and Auditing Practices5. The term "revenue recognition" refers to the process of:A. Recording expenses when they are incurredB. Recording revenues when they are earnedC. Allocating costs to products or servicesD. Matching revenues with their related expenses6. Which of the following is a non-current asset?A. InventoryB. Accounts ReceivableC. LandD. Prepaid Expenses7. The matching principle in accounting requires that:A. All expenses must be recorded in the same period as the revenues they generateB. All assets must be listed on the balance sheetC. All liabilities must be paid off within one yearD. All revenues must be recognized in the period they are received8. What is the purpose of adjusting entries?A. To increase the company's reported profitsB. To ensure that financial statements reflect the current financial position of the companyC. To prepare the company for an auditD. To reduce the company's tax liability9. The accounting equation is:A. Assets = Liabilities + EquityB. Liabilities = Assets - EquityC. Equity = Assets - LiabilitiesD. All of the above10. Which of the following is a type of depreciation method?A. FIFOB. LIFOC. Straight-lineD. FIFO and LIFO are both inventory valuation methods答案：1. D2. B3. A4. A5. B6. C7. A8. B9. D10. C二、填空题（每空1分，共10分）11. The primary financial statements include the ______,______, and ______.12. The accounting cycle consists of several steps, including journalizing, ______, posting, and preparing financial statements.13. In accounting, the term "double-entry" refers to the practice of recording each transaction in ______ accounts. 14. The accounting equation shows the relationship between assets, liabilities, and ______.15. The accrual basis of accounting records revenues andexpenses when they are ______, not necessarily when cash is received or paid.答案：11. Balance Sheet, Income Statement, Cash Flow Statement12. footing13. two14. equity15. earned or incurred三、简答题（每题5分，共20分）16. 简述会计信息的四个主要特征。

南开大学19秋学期《大学英语（二）》在线作业【标准答案】19秋学期《大学英语（二）》在线作业试卷总分:100 得分:100一、单选题 (共 50 道试题,共 100 分abc)1. The child is ( ) his father.A. called asB. named asC. named after满分：2 分正确答案:C2. A: What are you going to do this weekend? B: If the weather ( ) good, I might play tennis.A. will beB. wasC. is满分：2 分正确答案:C3. Xiao Wang ( ) a university student next year.A. isB. will beC. is being满分：2 分正确答案:B4. Nowadays many species of animals are no longer ____.A. in commonB. existC. livingD. in existence满分：2 分正确答案:D5. I’m going to buy Mary a birthday gift. Do you have ( ) in mind?A. special somethingB. special anythingC. anything special满分：2 分正确答案:C6. Each ticket ____ only one person to the exhibition.A. entersB. postsC. admitsD. persuades满分：2 分正确答案:C7. ____ the sentence pattern and vocabulary ____, this paragraph is quite simple.A. As far as… is concernedB. As far as… are concernedC. As far as… is concerningD. As far as… concern满分：2 分正确答案:D8. Last Saturday I ( ) an old English friend of mine.A. has metB. meetsC. met满分：2 分正确答案:C9. Jack and Jane have been married ( ) 10 years.A. forB. sinceC. in满分：2 分正确答案:A10. Money isn't ( ).A. anythingB. somethingC. everything满分：2 分正确答案:C11. We have ____ with the company for 10 tons of steel.A. contractedB. contactedC. constructedD. convinced满分：2 分正确答案:A12. You can do your shopping ( ) home.A. your wayB. on wayC. on your way满分：2 分正确答案:C13. He ( ) a lot of money since he ( ) his own restaurant business.A. made, has startedB. has made, startedC. have made, started正确答案:B14. We worked all day, ( ) we didn't finish it.A. alsoB. orC. but满分：2 分正确答案:C15. I was watching TV ( ) the telephone rang.A. untilB. whenC. after满分：2 分正确答案:B16. She will have the curtain ( ) before the guests come.A. to be changedB. changedC. changing满分：2 分正确答案:B17. May I ( ) a photo of your hometown?A. ask toB. ask forC. ask with满分：2 分正确答案:B18. I don't know ( ) to explain it.A. whatB. whyC. how正确答案:C19. ( ) stole his camera while he is lying on the beach.A. AnyoneB. SomeoneC. Everyone满分：2 分正确答案:B20. The meeting ( ) for five hours. No one knows when it will end.A. has lastedB. have lastedC. lasted满分：2 分正确答案:A21. I'll go and see you ( ) I'm in England.A. whileB. untilC. before满分：2 分正确答案:A22. The rate of unemployment is ____.A. risingB. increaseC. decreaseD. rise满分：2 分正确答案:A23. Mary didn’t turn ( ) until the train left.A. outB. inC. up满分：2 分正确答案:C24. She didn’t go to the party ( ) she was tired.A. butB. becauseC. where满分：2 分正确答案:B25. Is it difficult to learn to ( ) Tai Chi?A. doB. playC. go满分：2 分正确答案:A26. Tomorrow is my mother’s birthday. I want to buy ( ) for her.A. anything specialB. special somethingC. something special满分：2 分正确答案:C27. Mary ( ) the keys to her bedroom at last.A. findsB. findC. found满分：2 分正确答案:C28. Mike offered to help and so ( ) John.A. doesB. isC. did满分：2 分正确答案:C29. I don't like that girl because she is always ( ).A. up or lowB. low or downC. up or down满分：2 分正确答案:C30. Mr Hilton is not good at music. Neither ( ) his children.A. areB. isC. be满分：2 分正确答案:A31. His teacher doesn’t know where John is, nor ( ) his classmates.A. doB. areC. does满分：2 分正确答案:A32. My sister isn't good at singing. I'm not good at singing, ( ).A. eitherB. neitherC. too满分：2 分正确答案:A33. He ( ) by different people in the company.A. interviewedB. was interviewingC. was interviewed满分：2 分正确答案:C34. It’s my ____ opinion that I should go abroad after graduation.A. considerableB. considerateC. consideredD. considering满分：2 分正确答案:C35. You must ____ the fact that you are no longer as strong as you were.A. live onB. live withC. live inD. live up满分：2 分正确答案:B36. Do you want to add some milk ( ) your tea?A. inB. toC. for满分：2 分正确答案:B37. You ( ) the exam in English if you ( ) hard.A. pass, workB. will pass, workC. pass, will work满分：2 分正确答案:B38. He told us that he would leave for Shanghai ( ).A. next dayB. the next dayC. the future day满分：2 分正确答案:B39. There ( ) a lot of trees in the park, weren't there?A. used to beB. use to beC. used be满分：2 分正确答案:A40. The baby is named ( ) the nurse who was looking after her.A. withB. forC. after满分：2 分正确答案:C41. If I don’t have to work late on Friday, I might ( ) dancing with friends.A. playB. getC. go满分：2 分正确答案:C42. Richard works really hard, and ( ) you.A. so doB. so areC. so did满分：2 分正确答案:A43. Both sides ____ these terms.A. agreed onB. agreed withC. agreed toD. agreed满分：2 分正确答案:A44. You should turn off your mobile phone when the plane ( ).A. takes inB. takes upC. takes off满分：2 分正确答案:C45. His mother ( ) his father is busy with work.A. as well asB. andC. as well满分：2 分正确答案:A46. I ( ) football when I was young.A. used to playB. used to playingC. used to be playing满分：2 分正确答案:A47. A: ( ) another piece of chicken, Sally? B: No, thanks. It was delicious, but I’m really full.A. How isB. How aboutC. Do you have满分：2 分正确答案:B48. Just wait for a moment! I'll get the car ( ).A. startingB. startC. started满分：2 分正确答案:C49. If you're going to come, please let me know ( ).A. beforeB. in aheadC. in advance满分：2 分正确答案:C50. Mary spent the whole afternoon looking ( ) the shops.A. forB. roundC. up满分：2 分正确答案:B。

【奥鹏】[南开大学]19春学期（1709、1803、1809、1903）《会计专业英语》在线作业试卷总分:100 得分:100第1题,The two methods of accounting for investments in stock are the cost method and the ( )A、straight-line methodB、equity methodC、liability methodD、interest method正确答案:第2题,A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toA、increase one asset, decrease another assetB、decrease an asset, decrease a liabilityC、increase an asset, increase a liabilityD、increase an asset, increase owner's equity正确答案:第3题,If preferred stock has dividends in arrears, the preferred stock must be ( )A、participatingB、callableC、cumulativeD、convertible正确答案:第4题,Which statement below is not a reason for a corporation to buy back its own stock.A、resale to employeesB、bonus to employeesC、for supporting the market price of the stockD、to increase the shares outstanding正确答案:第5题,The most widely used depreciation method isA、straight-lineB、sum-of-the-years-digitsC、declining-balanceD、units-of-production正确答案:第6题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs?A、average costB、last-in, first-outC、first-in, first-outD、weighted average正确答案:第7题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A、Uncollectible accounts expense for the yearB、total of the accounts receivables written-off during the yearC、total estimated uncollectible accounts as of the end of the yearD、sum of all accounts that are past due.正确答案:第8题,The cost of a product warranty should be included as an expense in the （）A、period the cash is collected for a product sold on accountB、future period when the cost of repairing the product is paidC、period of the sale of the productD、future period when the product is repaired or replaced正确答案:第9题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:第10题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:第11题,The amount of the outstanding checks is included on the bank reconciliation as a(n) （）A、deduction from the balance per depositor's recordsB、addition to the balance per bank statementC、deduction from the balance per bank statementD、addition to the balance per depositor's records正确答案:第12题,Financial reports are used by（）A、managementB、creditorsC、investorsD、all of the above正确答案:第13题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:第14题,The term "inventory" indicates ( )A、merchandise held for sale in the normal course of businessB、materials in the process of production or held for productionC、suppliesD、both A and B正确答案:第15题,Expenses are reported on the（）A、income statementB、statement of owner's equityC、statement of cash flowsD、balance sheet正确答案:第16题,The accounting equation may be expressed as（）A、Assets = Equities - LiabilitiesB、Assets + Liabilities = Owner's EquityC、Assets = Revenues less LiabilitiesD、Assets - Liabilities = Owner's Equity正确答案:第17题,Profit is the difference betweenA、assets and liabilitiesB、the incoming cash and outgoing cashC、he assets purchased with cash contributed by the owner and the cash spent to operate the businessD、the amounts received from customers for goods or services and the amounts paid forthe inputs used to provide the goods or services正确答案:第18题,Cash investments made by the owner to the business are reported on the statement of cash flows in theA、financing activities sectionB、investing activities sectionC、operating activities sectionD、supplemental statement正确答案:第19题,Which of the following is not included in the computation of the quick ratio?A、inventoryB、marketable securitiesC、accounts receivableD、cash正确答案:第20题,The measurement bases exclude( )A、Historical costB、Current costC、Sale priceD、Present value正确答案:第21题,Bondholders claims on the assets of the corporation rank ahead of stockholders.A、错误B、正确正确答案:第22题,During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.T、对F、错正确答案:T第23题,An account receivable is a claim against a customer arising from a sale on account.T、对F、错正确答案:T第24题,Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.T、对F、错正确答案:T第25题,An account receivable is a claim against a customer arising from a sale on account.A、错误B、正确正确答案:第26题,Primary users of accounting information are accountants.A、错误B、正确正确答案:第27题,Bondholders are creditors of the issuing corporation.A、错误B、正确正确答案:第28题,A large retained earnings account means that there is cash available to pay dividends.T、对F、错正确答案:F第29题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A、错误B、正确正确答案:第30题,In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.T、对F、错正确答案:F第31题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.T、对F、错正确答案:T第32题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash. T、对F、错正确答案:F第33题,The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.T、对F、错正确答案:F第34题,The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.A、错误B、正确正确答案:第35题,The statement of cash flows consists of an operating section, an income section, and an equity section.A、错误B、正确正确答案:第36题,The amortization of a premium on bonds payable decreases bond interest expense.T、对F、错正确答案:T第37题,The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.T、对F、错正确答案:F第38题,Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.T、对F、错正确答案:T第39题,Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.A、错误B、正确正确答案:第40题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.T、对F、错正确答案:F第41题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第42题,The book value of a fixed asset reported on the balance sheet represents its market value on that date.A、错误B、正确正确答案:第43题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.A、错误B、正确正确答案:第44题,An income statement is a summary of the revenues and expenses of a business as of a specific date.T、对F、错正确答案:F第45题,Paying an account payable increases liabilities and decreases assets T、对F、错正确答案:F第46题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.A、错误B、正确正确答案:第47题,The maturity value of a note receivable is always the same as its face value. T、对F、错正确答案:F第48题,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.T、对F、错正确答案:F第49题,Accounting is a service that provides many different users with financial information to make economic decisions.A、错误B、正确正确答案:第50题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.A、错误B、正确正确答案:[文档可能无法思考全面，请浏览后下载，另外祝您生活愉快，工作顺利，万事如意!]。

南开大学现代远程教育学院考试卷南开19年9月考试大学英语（二）姓名:学号：完整答案在最后一页答题卡上Part I Vocabulary & StructureDirections: This part is to test your ability to construct grammatically correct sentences. It consists of 2 sections.Section ADirection: In this section there are 10 incomplete sentences. You are required to complete each one by deciding on the most appropriate answer from the 4 choices marked A, B, C and D. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.1.Charlie is the kind of person who always seems to be a hurry.A.onB. withC. inD. for正确答案：C2.You your task at home yesterday evening.A.had to finishB. would finishC. should have finishedD. might have finished正确答案：D3.Kevin doesn't know whether it will rain or not, but if it , he will stay at home.A.willB. rainC. isD. does正确答案：D4.My brother demanded that he accompany me to the doctor.A.shouldB. wouldC. couldD. might正确答案：A5.Cathy is talking about the friends and the food interest her.A.whichB. whoC. thatD. as正确答案：C6.that she wouldn't be able to buy food on her journey, she took large supplies with her.A.KnowB. To knowC. KnowingD. Known正确答案：B7.How long does it take to get there bus?A.byB. inC. onD. of正确答案：A8.1don't believe that your brother can speak two foreign languages, ?A. do IB. can't heC. don't ID. can he正确答案：D9. How could I have finished the task if it for your help?A. hasn't beenB. shouldn't beC. hadn5t beenD. wasn't 正确答案：C10.1have some trouble the bad handwriting.A. readingB. for readingC. to readD. read正确答案：ASection BDirection: There are also 10 incomplete statements here. You should fill in each blank with the proper form of the words given in the brackets. Write your answers in the corresponding space on the Answer Sheet.11.The right side of the brain controls our _imagination (imagine), our understanding ofspace and color.12.The teacher can't find any improvement (improve) in his writing.13.If your neighbors are too noisy, then you have a good reason to make your complaint (complain).14.It is the feathers that enable (able) a bird to fly.15.personal (person), she doesn't agree with Ellen though they are good friends.16.Prof. Green can forgive a mistake but she can't forgive dishonesty (honest).17.It is no use doing (do) so.18.Knife and fork is (be) usually used when we have western food.19.You completed (complete) the task 2 hours before.20.Generally speaking (speak), it is not easy to be a successful engineer.Part II Reading Comprehension (40minutes)Directions: This part is to test your reading ability. There are 5 tasks for you to fullfill. You should read the reading materials carefully and do the tasks as you are instructed.TasklDirections: After reading the following passage, you will find 5 questions or unfinished statements, numbered 21 to 25. For each question or statement there are 4 choices marked A), B), C), and D). You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center.Obviously television has both advantages and disadvantages.In the first place, television is not only a convenient source of entertainment, but also a comparatively cheap one. With a TV set in the family people don't have to pay for expensive seats at the theatre, the cinema, or the opera .All they have to so is to push a button or turn a knob, and they can see plays, films, operas and shows of every kind. Some people, however, think that this is where the danger lies. The television viewers need do nothing. He does not even have to use his legs if the has a remote control. He makes no choice and exercises, no judgment. He is completely passive and has everything presented to him without any effort in his part.Television, it is often said, keeps one informed about current events and the latest developments in science and politics. The most distant countries and the strangest customs are brought right into one's sitting room. It could be argued that the radio performs this service as well; but on television everything is much more living, much more real. Yet here again there is a danger. The television screen itself has a terrible, almost physical charm for us. We get so used to looking at the movements on it ,so dependent on its pictures, that it begins to control our lives. People are often heard to say that their television sets have broken down and that they have suddenly found that they have far more time to do things and the they have actually begin to talk to each other again. It makes one think, doesn't it?There are many other arguments for and against television. We must realize that television itself is neither good nor bad. It is the uses that it is put to that determine its value to society.21.What is the major function of paragraph 1?A.To arouse the reader's concernB.To introduce the theme of the whole passageC.To summarize the whole passageD.To sate the primary uses of TV 正确答案：B22.Television, as a source of entertainment, is.A. not very convenientB. very expensiveC. quite dangerousD. relatively cheap 正确答案：D23.Why are some people against TV?A.Because TV programs re not interestingB.Because TV viewers are totally passiveC.Because TV prices are very high.D.Because TV has both advantages and disadvantages 正确答案：B24.One of the most obvious advantages of TV is that.A.it keeps us informedB.it is very cheapC.it enables us to have a restD.it controls our lives25.According to the passage, whether TV is good or not depends on .A. its qualityB. people's attitude towards itC. how we use itD. when we use it 正确答案：CTask 2Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 26 to 30.Food sometimes gets poisoned with harmful things. A person who eats such food can get an illness called food poisoning. Food poisoning is usually not serious, but some types are deadly. The symptoms of food poisoning usually begin within hours of eating the poisoned food. Fever is one of the most common symptoms.Certain microorganisms （微生物）cause most types of food poisoning. Bacteria and other microorganisms can poison eggs, meat, vegetables, and many other foods. After entering the body, these tiny living things release （采羊放）poisons that make people sick.Some chemicals can also cause food poisoning. They are often added to food while it is being grown, processed, or prepared. For example, many farmers spray chemicals on crops to kill weeds and insects. Some people may have a bad reaction to those chemicals when they eat the crops.Some plants and animals contain natural poisons that are harmful to people. These include certain kinds of seafood, grains, nuts, seeds, beans, and mushrooms.When people handle food properly, the risk of food poisoning is very small. Microorganisms multiply rapidly in dirty places and in warm temperatures. This means that people should never touch food with dirty hands or put food on unwashed surfaces. Food should be kept in a refrigerator to stop microorganisms from growing. Meat needs to be cooked thoroughly to kill any dangerous microorganisms. People should also wash food covered with chemicals before eating it. Finally, people should not eat wild mushrooms or other foods that grow in the wild. Some of these foods may contain natural materials that are poisonous to humans. In addition, some types of fish can be poisonous.Most people recover from food poisoning after a few days of resting and drinking extra water.If people eat natural poisons, they must go to the hospital right away to have their stomachs emptied.26.Which of the following statements is NOT true?A.Food when poisoned can make people sick.B.Food poisoning means death.C.Food poisoning comes in varieties.D.Food poisoning can be serious.正确答案：B27.We know from the passage that the symptoms of food poisoningA.are always accompanied by a feverB.are too common to be notedC.can be noticed within hoursD.can he ignored正确答案：C28.Food poisoning can be caused by all the following EXCEPTA.some chemicalsB.low temperaturesC.some tiny living thingsD.certain natural materials正确答案：B29.From Paragraph 5,we can learn that.A.mushrooms should not be eatenB .vegetables are safer than meat and seafoodC.natural poisons are more dangerous than chemicalsD.different types of food should be handled differently 正确答案：D30.lt can be inferred from the passage that.A.natural materials are safe in food processingB.chemicals are needed in food processingC.food poisoning can be kept under controlD.food poisoning is out of control正确答案：CTask 3Directions: The following is a letter . After reading it, you are required to complete the outline below it (No. 31 to No. 35). You should write your answers beriefly (in not more than 3 words) on the AnswerSheet correspondingly.Dear Sir/Madam,I'm Li Hua. I took the flight BA793 on June 3, 2010. But when I came to my home, I found I lost a suicase. I am writing to you to request you to help me find it back.My suitcase is a small blue one with a zip. There is a lable on the handle with my name and address on it. It si really important for me, because I had put all my important documents in it, including my ID card, passport and so on. Besides, it si what my father sent to me on my birthday.Thanks for your kind consideration and I look forward to receiving your earliest reply.Yours truly,Li Hua.答案：31blue32 a lable33name and address34ID card35birthday presentTask 4Directiwis: The following is a list of terms related to International Business. After reading it, you are required to find the items equivalent to (与....... 等同 those given in Chinese in the table below. Then you should put the corresponding letters in brackets on the Answer Sheet, numbered 36 through 40. A一unfair competitionB一dumpingC一antidumpingD——customs bondE一mediation of disputeJ一tariff barrier K—trade partnerL一dealer M——wholesaler N— retailer, tradesman O一consumer P— manufacturer Q— chain debts Examples: (D)海36.37. 38 .39. 40 . B )反倾销A)不合理竞争I)优惠关税P )制造商J)关税壁垒(F)贸易管制(M )批发商(L )经销商G)贸易顺差(K )贸易伙伴(E)商业纠纷调解F—restraint of tradeG一favorable balance of tradeH——unfavorable balance of tradeI—special preferencesTask 5Directions: The following is a poster.After reading it, you should give brief answers to the five questions ( No.41 to No. 45) that follow. The answers (in not more than 3 words) should be written after the corresponding numbers on the Answer Sheet.Propeller IslandPropeller Island City Lodge is a very special hotel that was designed by a German. Each room provides you with the promibility of living in a work of art. Every single piece of furmiture in the thirty rooms of the hotel has been hand-made and each room is completely different. You'll be able to choose a room based on your own personal tastes.Prices: starting at just $91 a night, and an additional person for only 20 extra dollars.41.Whafs Propeller Island?It is a designed by a German.答案：very special hotel42.How many rooms does the hotel have?答案:thirty rooms43.How can the customers choose the room?They511 be able to choose a room based on.答案:your personal tastes44.Whafs the total price if one take an sdditional person?答案：$11145.What you can do in order to get more information about Propeller Island?To.答案：visit the websitePartlll Translation—-English to Chinese （25minutes）Directions: This part, numbered 46 through 49, is to test your ability to translate English into Chinese. After each of the sentences numbered 46 to 49, you will read four choices of suggested translation. You should choose the best translation and mark the corresponding letter on your Answer Sheet. And for the paragraph numbered 50, write your translation in the corresponding space on the Translation/Composition Sheet.46.Some people choose to buy a two-year-old car for only 50% or so of the price for a new vehicle and still, have several years of trouble-free driving.A）如今很多人选择买一辆旧车使用2年，然后再加50%左右换辆新车，就可以无忧无虑地开上好多年。

【奥鹏】-[南开大学]《会计专业英语》19秋期末考核试卷总分:100 得分:100第1题,Which of the items below is not a business organization form?（）A、entrepreneurshipB、proprietorshipC、partnershipD、corporation正确答案:A第2题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:C第3题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:A第4题,The inventory method that assigns the most recent costs to cost of good sold isA、FIFOB、LIFOC、averageD、specific identification正确答案:B第5题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting systems正确答案:B第6题,The interest rate specified in the bond indenture is called the ( )A、discount rateB、contract rateC、market rateD、effective rate正确答案:B第7题,The excess of issue price over par of common stock is termed a(n) ( )A、discountB、incomeC、deficitD、premium正确答案:D第8题,The income statement is prepared from( )A、the adjusted trial balance.B、the income statement columns of the work sheet.C、either the adjusted trial balance or the income statement columns of the work sheet.D、both the adjusted trial balance and the income statement columns of the work sheet. 正确答案:C第9题,The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )A、the financial condition, earnings record, and dividend record of the corporationB、investor expectations of the corporation's earning powerC、how high the par valueD、general business and economic conditions and prospects正确答案:C第10题,Which of the following measures a company’s ability to pay its current liabilities?A、earnings per shareB、inventory turnoverC、current ratioD、number of times interest charges earned正确答案:C第11题,During a period of falling prices, which of the following inventory methodsgenerally results in the lowest balance sheet amount for inventory. ( )A、average methodB、LIFO methodC、FIFO methodD、can not tell without more information正确答案:C第12题,For accounting purposes, the business entity should be considered separate from its owners if the entity is（）A、a corporationB、a proprietorshipC、a partnershipD、all of the above正确答案:D第13题,The journal entry a company uses to record the estimated accrued product warranty liability is ( )A、debit Product Warranty Expense; credit Product Warranty PayableB、debit Product Warranty Payable; credit CashC、debit Product Warranty Expense; credit CashD、debit Product Warranty Payable; credit Product Warranty Expense正确答案:A第14题,A bank reconciliation should be prepared periodically because （）A、the depositor's records and the bank's records are in agreementB、the bank has not recorded all of its transactionsC、any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be正确答案:C第15题,What is the type of account and normal balance of Allowance for Doubtful Accounts?A、Contra asset, creditB、Asset, debitC、Asset, creditD、Contra asset, debit正确答案:A第16题,Which of the following should be considered cash by an accountant?A、coinsB、bank checking accountsC、postage stampsD、Petty cash fundsE、IOU（I owe you)正确答案:A,B,D第17题,The primary purpose of a stock split include ( )A、increase paid-in capitalB、reduce the market price of the stock per shareC、reduce earnings per shareD、to increase the number of shares outstandingE、increase the market activity of the shares正确答案:B,C,D,E第18题,The following items below would affect the investor's income for the period, they are( )A、interest received on a temporary investment in bondsB、dividends received on a long-term investment in stock where the investor owns 10% of the investee's stockC、dividends received on a long-term investment in stock where the investor owns 30% of the investee's stockD、interest received on a long-term investment in bondsE、the periodic net income of the investee under the cost method正确答案:A,B,D第19题,The two methods of accounting for investments in stock are( )A、straight-line methodB、equity methodC、liability methodD、interest methodE、the cost method正确答案:B,E第20题,Current assets include( )A、intangible assetsB、cashC、receivablesD、short-term investmentsE、inventoriesF、property, plant and equipment正确答案:B,C,D第21题,All of the following below are needed for the calculation of depreciation ( )A、fare valueB、costC、sales priceD、residual valueE、estimated life正确答案:B,D,E第22题,The primary advantages of a corporation include( )A、separate legal entityB、limited liabilityC、ease of ownership transferD、continuity of lifeE、ease of capital accumulation正确答案:A,B,C,D,E第23题,Current liabilities include( )A、accounts payableB、short-term notes payableC、wages payableD、taxes payableE、bonds payable正确答案:A,B,C,D第24题,Which of the following groups of accounts have a normal credit balance?A、assets, expensesB、revenues, capitalC、capital, liabilitiesD、liabilities, expensesE、assets, revenues正确答案:B,C第25题,Which of the items below are business organization form?( )A、entrepreneurshipB、proprietorshipC、partnershipD、corporationE、owners正确答案:B,C,D第26题,When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.A、错误B、正确正确答案:B第27题,The prices of bonds are quoted as a percentage of the bonds' market value.A、错误B、正确正确答案:A第28题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第29题,A corporation is a business that is legally separate and distinct from its owners.A、错误B、正确正确答案:B第30题,Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.A、错误B、正确正确答案:B第31题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.T、对F、错第32题,During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.T、对F、错正确答案:F第33题,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.A、错误B、正确正确答案:B第34题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.T、对F、错正确答案:T第35题,Liability accounts are increased by debits.T、对F、错正确答案:F第36题,英译汉（1）Double-Declining-Balance Method（2）Intangible assets正确答案:第37题,汉译英：（1）股票股利（2）银行余额调节表正确答案:第38题,英译汉（3）Accounting equation（4）Available-for-Sale Securities正确答案:第39题,汉译英：（3）现金流量表（4）公允价值第40题,汉译英：（5）应计制会计（6）纵向分析正确答案:第41题,英译汉（5）Double-entry system（6）Quick Ratio 正确答案:。

19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业-0003试卷总分:100 得分:100一、单选题 (共 20 道试题,共 40 分)1.Stockholders' equity ( )[A.]is usually equal to cash on hand[B.]is shown on the income statement[C.]includes retained earnings and paid-in capital[D.]includes paid-in capital and liabilities-标准选择-:C2.Merchandise inventory at the end of the year was understate[D.] Which of the following statements correctly states the effect of the error?[A.]net income is understated[B.]net income is overstated[C.]merchandise inventory reported on the balance sheet is overstated[D.]cost of merchandise sold is understated-标准选择-:A3.The excess of issue price over par of common stock is termed a(n) （）[A.]premium[B.]income[C.]discount[D.]deficit-标准选择-:A4.The journal entry a company uses to record the estimated accrued product warranty liability is ( )[A.]debit Product Warranty Payable; credit Product Warranty Expense[B.]debit Product Warranty Payable; credit Cash[C.]debit Product Warranty Expense; credit Product Warranty Payable[D.]debit Product Warranty Expense; credit Cash-标准选择-:C5.Cash investments made by the owner to the business are reported on the statement of cash flows in the[A.]supplemental statement[B.]operating activities section[C.]investing activities section[D.]financing activities section-标准选择-:D6.Cash dividends are usually not paid on which of the following?[A.]treasury stock[B.]preferred stock[C.]class B common stock[D.]class A common stock-标准选择-:A7.Which of the following concepts relates to separating the reporting of business and personal economic transactions?[A.]Unit of Measure Concept[B.]Objectivity Concept[C.]Cost Concept[D.]Business Entity Concept-标准选择-:D8.A capital expenditure results in a debit to （）[A.]an expense account[B.]an asset account[C.]a liability account[D.]a capital account-标准选择-:B9.The characteristics of partnership exclude( )[A.]unlimited liability[B.]more financial resources than a proprietorship[C.]limited liability[D.]additional management skills-标准选择-:C10.Current liabilities are（）[A.]due, but not receivable for more than one year[B.]due, but not payable for more than one year[C.]due and receivable within one year[D.]due and payable within one year-标准选择-:D第11题.The debt created by a business when it makes a purchase on account is referred to as an[A.]expense payable[B.]asset[C.]account receivable[D.]account payable-标准选择-:D第12题.The most widely used depreciation method is[A.]units-of-production[B.]sum-of-the-years-digits[C.]straight-line[D.]declining-balance-标准选择-:C第13题.A business paid $7,000 to a creditor in payment of an amount owe[D.] The effect of the transaction on the accounting equation was to[A.]increase one asset, decrease another asset[B.]increase an asset, increase owner's equity[C.]increase an asset, increase a liability[D.]decrease an asset, decrease a liability-标准选择-:D14.A bank reconciliation should be prepared periodically because ( )[A.]the depositor's records and the bank's records are in agreement[B.]the bank must make sure that its records are correct[C.]the bank has not recorded all of its transactions[D.]any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and corrected -标准选择-:D15.Notes may be issued ( )[A.]when borrowing money[B.]when assets are purchased[C.]to creditor's to temporarily satisfy an account payable created earlier[D.]all of the above-标准选择-:D16.Merchandise inventory at the end of the year is overstate[D.] Which of the following statements correctly states the effect of the error?[A.]owner's equity is overstated[B.]net income is understated[C.]gross profit is understated[D.]cost of merchandise sold is overstated-标准选择-:A17.Sinking Fund Cash would be classified on the balance sheet as （）[A.]an investment[B.]an intangible asset[C.]a fixed asset[D.]a current asset-标准选择-:A18.The reduction of par or stated value of stock by issuance of a proportionate number of additional shares is termed a ( )[A.]stock split[B.]stock option[C.]preferred dividend[D.]liquidating dividend-标准选择-:A19.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( )[A.]displaced[B.]dishonored[C.]dishonored[D.]disallowed-标准选择-:B20.The most widely used depreciation method is[A.]units-of-production[B.]sum-of-the-years-digits[C.]straight-line[D.]declining-balance-标准选择-:C二、判断题 (共 30 道试题,共 60 分)21.A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.-标准选择-:错误22.Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.-标准选择-:错误23.The relationship of each asset item as a percent of total assets is an example of vertical analysis.-标准选择-:正确24.Merchandising businesses sell products that they purchase from other businesses to customers.-标准选择-:正确25.Purchasing supplies on account increases liabilities and decreases equity.-标准选择-:错误26.The amortization of a premium on bonds payable decreases bond interest expense. -标准选择-:正确27.Merchandise that is returned to the vendor is referred to as a sales allowance. -标准选择-:错误28.The amortization of a premium on bonds payable decreases bond interest expense. -标准选择-:正确29.An account receivable is a claim against a customer arising from a sale on account. -标准选择-:正确30.When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issue[D.]-标准选择-:错误31.The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.-标准选择-:正确32.A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.-标准选择-:错误33.Liability accounts are increased by debits.-标准选择-:错误34.Allowance for Doubtful Accounts is a liability account.-标准选择-:错误35.Bonds are sold at face value when the contract rate is equal to the market rate of interest.-标准选择-:正确36.The accounting equation can be expressed as Assets - Liabilities = Owner's Equity. -标准选择-:正确37.Any difference between the fair market values of the securities and their cost is a realized gain or loss.-标准选择-:错误38.The declining-balance method is an accelerated depreciation metho[D.]-标准选择-:正确39.Treasury Stock is listed in the stockholders' equity section on the balance sheet. -标准选择-:正确40.The declining-balance method is an accelerated depreciation metho[D.]-标准选择-:正确41.If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.-标准选择-:正确42.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.-标准选择-:正确43.Every adjusting entry will affect at least one income statement account and one balance sheet account.-标准选择-:正确44.Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.-标准选择-:正确45.Paying an account payable increases liabilities and decreases assets-标准选择-:错误46.The matching concept requires expenses be recorded in the same period that the related revenue is recorde[D.]-标准选择-:正确47.The increase side of all accounts is the normal balance.-标准选择-:正确48.The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.-标准选择-:正确rmation is material if its omission or misstatement could influence the economic decisions of users.-标准选择-:正确50.For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.-标准选择-:正确。

南开大学智慧树知到“会计学”《会计专业英语》网课测试题答案（图片大小可自由调整）第1卷一.综合考核(共15题)1.A balance sheet is a list of the assets, liabilities, and owner's equity of a business fora period of time.()A.正确B.错误2.The role of accounting is to provide many different users with financial information to make economic decisions.()A.正确B.错误3.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds,a gain is realized.()A.正确B.错误4.Bonds are sold at face value when the contract rate is equal to the market rate of interest.()A.正确B.错误5.Accounting is a service that provides many different users with financial information to make economic decisions.()A.正确B.错误6.Stockholders’ equity ()A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement 7.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate8.Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.()A.正确B.错误ing accrual accounting, expenses are recorded and reported only().A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred10.Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.()A.正确B.错误11.Even when a trial balance is in balance, there may be errors in the inpidual accounts.()A.正确B.错误12.Bondholders claims on the assets of the corporation rank ahead of stockholders.()A.正确B.错误13.The matching concept requires expenses be recorded in the same period that the related revenue is recorded.()A.正确B.错误14.Primary users of accounting information are accountants.()A.正确B.错误15.When the perpetual inventory system is used, the inventory sold is debited to().A.supplies expenseB.cost of merchandise soldC.merchandise inventoryD.sales第2卷一.综合考核(共15题)1.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.()A.正确B.错误2.The double-entry accounting system records each transaction twice.()A.正确B.错误3.The book value of a fixed asset reported on the balance sheet represents its market value on that date.()A.正确B.错误4.All property, plant, and equipment assets are depreciated over time.()A.正确B.错误ing accrual accounting, expenses are recorded and reported only ()A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred6.A bank reconciliation should be prepared periodically because().A.the depositors records and the banks records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositor's records and the banks records should be determined, and any errors made by either party should be discovered and correctedD.the bank must make sure that its records are correct7.An account receivable is a claim against a customer arising from a sale on account.()A.正确B.错误8.Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition critera.() A.正确B.错误9.The characteristics of partnership exclude().A.more financial resources than a proprietorshipB.additional management skillsC.limited liabilityD.unlimited liability10.For accounting purposes, the business entity should be considered separate from its owners if the entity is ()A.a corporationB.a proprietorshipC.a partnershipD.all of the above11.Financial reports are used by ()A.managementB.creditorsC.investorsD.all of the above12.Cash investments made by the owner to the business are reported on the statement of cash flows in the ()A.financing activities sectionB.investing activities sectionC.operating activities sectionD.supplemental statement13.The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n) ()A.income statementB.income statementC.prior period statementD.statement of owner’s equity14.Temporary investments are reported on the balance sheet at cost.()A.正确B.错误15.An income statement is a summary of the revenues and expenses of a business as of a specific date.()A.正确B.错误第1卷参考答案一.综合考核1.参考答案：B2.参考答案：A3.参考答案：A4.参考答案：A5.参考答案：A6.参考答案：C7.参考答案：B8.参考答案：A9.参考答案：A10.参考答案：A11.参考答案：A12.参考答案：A13.参考答案：A14.参考答案：B15.参考答案：B第2卷参考答案一.综合考核1.参考答案：B2.参考答案：B3.参考答案：B4.参考答案：B5.参考答案：A6.参考答案：C7.参考答案：A8.参考答案：A9.参考答案：C10.参考答案：D11.参考答案：D12.参考答案：A13.参考答案：A14.参考答案：B15.参考答案：B。

ing accrual accounting, expenses are recorded and reported only().A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred答案：A2.Current liabilities are().A.due, but not receivable for more than one yearB.due, but not payable for more than one yearC.due and receivable within one yearD.due and payable within one year答案：D3.In the accounting cycle, the last step is().A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries答案：C4.Notes may be issued().A.when assets are purchasedB.to creditors to temporarily satisfy an account payable created earlierC.when borrowing moneyD.all of the above答案：D5.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate6.Profit is the difference between().A.assets and liabilitiesB.the incoming cash and outgoing cashC.he assets purchased with cash contributed by the owner and the cash spent to operate the businessD.the amounts received from customers for goods or services and the amounts paid for the s used to provide the goods or services答案：D7.The cost of a product warranty should be included as an expense in the().A.period the cash is collected for a product sold on accountB.future period when the cost of repairing the product is paidC.period of the sale of the productD.future period when the product is repaired or replaced答案：C8.In which section of the balance sheet would Treasury Stock be reported?()A.Fixed assetsB.Long-term liabilitiesC.Stockholders'equityD.Intangible assets答案：C9.A bank reconciliation should be prepared periodically because().A.the depositors records and the banks records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositor's records and the banks records should be determined, and any errors made by either party should be discovered and correctedD.the bank must make sure that its records are correct10.A capital expenditure results in a debit to().A.an expense accountB.a capital accountC.a liability accountD.an asset account答案：D11.When the perpetual inventory system is used, the inventory sold is debited to().A.supplies expenseB.cost of merchandise soldC.merchandise inventoryD.sales答案：B12.When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are().A.convertible bondsB.unsecured bondsC.debenture bondsD.callable bonds答案：D13.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate答案：B14.If preferred stock has dividends in arrears, the preferred stock must be().A.participatingB.callableC.cumulativeD.convertible答案：C15.The characteristics of partnership exclude().A.more financial resources than a proprietorshipB.additional management skillsC.limited liabilityD.unlimited liability答案：C16.The liability for a dividend is recorded on which of the following dates?()A.the date of recordB.the date of paymentC.the date of announcementD.the date of declaration答案：D17.The cost of accounting for stock().A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the reported net income of the investeeD.requires the investment be decreased by the reported net income of the investee答案：A18.The debt created by a business when it makes a purchase on account is referred to as an ().A.account payableB.account receivableC.assetD.expense payable答案：A19.Under which of cost flows is the inventory assumed to be composed of the most recent costs?()A.average costst-in, first-outC.first-in, first-outD.weighted average答案：C20.Deferred revenue is revenue that is().A.earned and the cash has been receivedB.earned but the cash has not been receivedC.not earned and the cash has not been receivedD.not earned but the cash has been received答案：D21.Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.()A.正确B.错误答案：A22.The role of accounting is to provide many different users with financial ination to make economic decisions.()B.错误答案：A23.Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity.()A.正确B.错误答案：A24.If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.()A.正确B.错误答案：B25.The prices of bonds are quoted as a percentage of the bonds' market value.()A.正确B.错误答案：B26.In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.()A.正确B.错误答案：B27.Bondholders claims on the assets of the corporation rank ahead of stockholders.()B.错误答案：A28.Under the periodic inventory system, the cost of merchandise sold is recorded when sales are made.()A.正确B.错误答案：B29.All property, plant, and equipment assets are depreciated over time.()A.正确B.错误答案：B30.When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.()A.正确B.错误答案：B31.An account receivable is a claim against a customer arising from a sale on account.()A.正确B.错误答案：A32.Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition critera.()A.正确B.错误33.The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.()A.正确B.错误答案：A34.Primary users of accounting information are accountants.()A.正确B.错误答案：B35.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.()A.正确B.错误答案：A36.Prepaid expenses are an example of an expense.()A.正确B.错误答案：B37.Bonds are sold at face value when the contract rate is equal to the market rate of interest.()A.正确B.错误答案：A38.All property, plant, and equipment assets are depreciated over time.()B.错误答案：B39.Any difference between the fair market values of the securities and their cost is a realized gain or loss.()A.正确B.错误答案：B40.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.()A.正确B.错误答案：B41.The matching concept supports reporting revenues and related expenses in the same period.()A.正确B.错误答案：A42.In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.()A.正确B.错误答案：B43.Temporary investments are reported on the balance sheet at cost.()A.正确B.错误答案：B44.Accounting is a service that provides many different users with financial information to make economic decisions.()A.正确B.错误答案：A45.Treasury Stock is listed in the stockholders' equity section on the balance sheet.()A.正确B.错误答案：A46.The book value of a fixed asset reported on the balance sheet represents its market value on that date.()A.正确B.错误答案：B47.A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.()A.正确B.错误答案：B48.The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.()A.正确B.错误答案：A49.The difference between Accounts Receivable and its contra asset account is called net realizable value.()A.正确B.错误答案：A50.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.()A.正确B.错误答案：B。

英语会计期末考试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a primary financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D2. The process of recording financial transactions is known as:A. BudgetingB. AccountingC. AuditingD. ForecastingAnswer: B3. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Current Assets / Total AssetsD. Current Liabilities / Total AssetsAnswer: A4. Which of the following is not an accounting principle?A. Going ConcernB. Accrual BasisC. Cash BasisD. ConsistencyAnswer: C5. What is the purpose of depreciation?A. To increase the value of assetsB. To allocate the cost of a tangible asset over its useful lifeC. To reduce taxesD. To increase profitsAnswer: B二、填空题（每题1分，共10分）6. The _________ is a summary of a company's financial position at a particular point in time.Answer: Balance Sheet7. An _________ is a liability that is due within one year. Answer: Current Liability8. The _________ is the difference between the cost of an asset and its accumulated depreciation.Answer: Book Value9. The _________ is the process of determining the value of a company's assets.Answer: Valuation10. _________ is a method of accounting where revenues and expenses are recognized when they are earned or incurred.Answer: Accrual Accounting三、简答题（每题5分，共20分）11. Explain the difference between a debit and a credit in accounting.Answer: In accounting, a debit is an entry that increases assets or expenses and decreases liabilities, equity, or revenues. Conversely, a credit is an entry that increases liabilities, equity, or revenues and decreases assets or expenses.12. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to verify the accuracy of the accounting entries by ensuring that the total debits equal the total credits.13. Describe the accounting equation.Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the basic principle that the total assets of a company are financed by its liabilities and the owner's equity.14. What is the purpose of an income statement?Answer: An income statement is used to summarize acompany's revenues, expenses, and net income over a specific period of time, providing an overview of the company's financial performance.四、计算题（每题10分，共20分）15. Given the following data for a company, calculate the current ratio and the debt-to-equity ratio.- Current Assets: $50,000- Current Liabilities: $20,000- Total Liabilities: $80,000- Owner's Equity: $120,000Answer:- Current Ratio = Current Assets / Current Liabilities = $50,000 / $20,000 = 2.5- Debt-to-Equity Ratio = Total Liabilities / Owner's Equity = $80,000 / $120,000 = 0.6716. A company purchased equipment for $100,000 and expects it to have a useful life of 5 years with no residual value. Calculate the annual depreciation expense using the straight-line method.Answer:- Annual Depreciation Expense = (Cost of Equipment - Residual Value) / Useful Life- Annual Depreciation Expense = ($100,000 - $0) / 5 = $20,000五、案例分析题（每题15分，共30分）17. A small business has the following transactions for the month of January:- Purchased inventory on credit for $15,000.- Sold goods for $25,000 cash.- Paid $5,000 in salaries.- Received $10,000 in advance for services to be provided in the future.Prepare the journal entries for these transactions.Answer:- Purchase of Inventory:- Debit: Inventory $15,000- Credit: Accounts Payable $15,000- Sale of Goods:- Debit: Cash $25,000- Credit: Sales Revenue $25,000。

会计专业英语期末试题及答案1、In many cities, a low-carbon lifestyle has become（）. [单选题] *A. more popular and more popularB. more and more popular(正确答案)C. the most popularD. most and most popular2、We all wondered（）Tom broke up with his girlfriend. [单选题] *A. thatB. whatC. whoD. why(正确答案)3、He went to America last Friday. Alice came to the airport to _______ him _______. [单选题] *A. take; offB. see; off(正确答案)C. send; upD. put; away4、The rain is very heavy _______ we have to stay at home. [单选题] *A. butB. becauseC. so(正确答案)D. and5、______! It’s not the end of the world. Let’s try it again.（）[单选题] *A. Put upB. Set upC. Cheer up(正确答案)D. Pick up6、--_______ do you have to do after school?--Do my homework, of course. [单选题] *A. What(正确答案)B. WhenC. WhereD. How7、39．—What do you ________ my new dress?—Very beautiful. [单选题] * A．look atB．think aboutC．think of(正确答案)D．look through8、They may not be very exciting, but you can expect ______ a lot from them.（）[单选题] *A. to learn(正确答案)B. learnC. learningD. learned9、The hall in our school is _____ to hold 500 people. [单选题] *A. big enough(正确答案)B. enough bigC. very smallD. very big10、What do you think of the idea that _____ honest man who married and brought up a large family did more service than he who continued single and only talked of _____ population. [单选题] *A. a, /B. an, /C. a, theD. an, the(正确答案)11、20．Jerry is hard-working. It’s not ______ that he can pass the exam easily. [单选题] * A．surpriseB．surprising (正确答案)C．surprisedD．surprises12、You wouldn't have seen her if it _____ not been for him . [单选题] *A. hasB. had(正确答案)C. haveD．is having13、My home is about _______ away from the school. [单选题] *A. three hundred metreB. three hundreds metresC. three hundred metres(正确答案)D. three hundreds metre14、30．I want to find ______ and make much money. [单选题] *A．worksB．jobC．a job(正确答案)D．a work15、Many people prefer the bowls made of steel to the _____ made of plastic. [单选题] *A. itB. ones(正确答案)C. oneD. them16、The red jacket is _______ than the green one. [单选题] *A. cheapB. cheapestC. cheaper(正确答案)D. more cheap17、Grandfather lives with us. We all _______ him when he gets ill. [单选题] *A. look after(正确答案)B. look atC. look forD. look like18、By the end of this month, all this _____. [单选题] *A. is changedB．will changeC. will have changed(正确答案)D. has changed19、Customers see location as the first factor when_____a decision about buying a house. [单选题] *A.makeB.to makeC.making(正确答案)D.made20、Can I _______ your order now? [单选题] *A. makeB. likeC. giveD. take(正确答案)21、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well22、Now people can _______ with their friends far away by e-mail, cellphone or letter. [单选题] *A. keep onB. keep in touch(正确答案)C. keep upD. keep off23、If we want to keep fit, we should try to _______ bad habits. [单选题] *A. keepB. haveC. getD. get rid of(正确答案)24、Her ideas sound right, but _____ I'm not completely sure. [单选题] *A. somehow(正确答案)B. somewhatC. somewhereD. sometime25、The flowers _______ sweet. [单选题] *A. tasteB. smell(正确答案)C. soundD. feel26、( ) You had your birthday party the other day,_________ [单选题] *A. hadn't you?B. had you?C. did you?D. didn't you?(正确答案)27、The work will be finished _______ this month. [单选题] *A. at the endB. in the endC. by the endD. at the end of(正确答案)28、The students _____ outdoors when the visitors arrived. [单选题] *A. were playing(正确答案)B. have playedC. would playD. could play29、Why don’t you _______ the bad habit of smoking. [单选题] *A. apply forB. get rid of(正确答案)C. work asD. graduate from30、pencil - box is beautiful. But ____ is more beautiful than ____. [单选题] *A. Tom's; my; heB. Tom's; mine; his(正确答案)C. Tom's; mine; himD. Tom's; my; his。

南开】《会计专业英语》20春期末考核答卷(标准答案)1.When using accrual accounting。

XXX incurred。

regardless of whether or not cash is paid。

This means that expenses are recognized when they are earned。

not when the cash is XXX.2.Notes may be issued for us reasons。

such as purchasing assets。

XXX.3.A capital expenditure results in a debit to an asset account。

as it represents an investment in a long-term asset that will provide XXX to the company。

This is different from an expense。

which is a cost incurred in the current d and does not provide XXX.4.Postage stamps XXX。

as they are not readily convertible to cash and do not represent a liquid asset that can be used to pay debts or expenses.5.Current XXX one year。

This includes items such as accounts payable。

wages payable。

and short-term loans。

It does not include debts that are due but not payable for more than one year.6.The excess of the issue price over the par value of common stock is known as a premium.7.The n of n requires the cost。

19春学期（1709、1803、1809、1903）《会计专业英语》在线作业-0002试卷总分:100 得分:0一、单选题(共20 道试题,共40 分)1.A characteristic of a fixed asset is that it is （）A.intangibleed in the operations of a businessC.held for sale in the ordinary course of the businessD.none of the above正确答案:B2.How is treasury stock shown on the balance sheet?A.as an assetB.as a decrease in stockholders' equityC.as an increase in stockholders' equityD.treasury stock is not shown on the balance sheet正确答案:B3.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )A.a premiumB.their face valueC.their maturity valueD.a discount正确答案:D4.The accounting equation may be expressed as（）A.Assets = Equities - LiabilitiesB.Assets + Liabilities = Owner's EquityC.Assets = Revenues less LiabilitiesD.Assets - Liabilities = Owner's Equity正确答案:D5.Which of the following should not be considered cash by an accountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash funds正确答案:C6.The two most common specialized fields of accounting in practice are( )A.forensic accounting and financial accountingB.managerial accounting and financial accountingC.managerial accounting and environmental accountingD.financial accounting and tax accounting systems正确答案:B7.The term "inventory" indicates （）A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.both A and B正确答案:D8.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?A.average costst-in, first-outC.first-in, first-outD.weighted average正确答案:C9.What is the type of account and normal balance of Allowance for Doubtful Accounts?A.Contra asset, creditB.Asset, debitC.Asset, creditD.Contra asset, debit正确答案:A10.The business entity concept means thatA.the owner is part of the business entityB.an entity is organized according to state or federal statutesC.an entity is organized according to the rules set by the FASBD.the entity is an individual economic unit for which data are recorded, analyzed, and reported正确答案:D11.Cash dividends are usually not paid on which of the following?A.class B common stockB.preferred stockC.treasury stockD.class A common stock正确答案:C12.All of the following occur with a double-entry accounting system except:A.The accounting equation remains in balance.B.Each business transaction will have only two entries.C.Every transaction affects at least two accountsD.The sum of all debits is always equal to the sum of all credits in each journal entry.正确答案:B13.Which of the following entries records the acquisition of office supplies on account?A.Office Supplies, debit; Cash, creditB.Cash, debit; Office Supplies, creditC.Office Supplies, debit; Accounts Payable, creditD.Accounts Receivable, debit; Office Supplies, credit正确答案:C14.The accounting equation may be expressed as( )A.Assets = Equities - LiabilitiesB.Assets + Liabilities = Owner's EquityC.Assets = Revenues less LiabilitiesD.Assets - Liabilities = Owner's Equity正确答案:D15.For accounting purposes, the business entity should be considered separate from its owners if the entity is( )A.a corporationB.a proprietorshipC.a partnershipD.all of the above正确答案:D16.A characteristic of a fixed asset is that it is ( )A.intangibleed in the operations of a businessC.held for sale in the ordinary course of the businessD.none of the above正确答案:B17.Which of the following financial statements reports information as of a specific date?A.income statementB.statement of owner's equityC.statement of cash flowsD.balance sheet正确答案:D18.When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are ( )A.convertible bondsB.unsecured bondsC.debenture bondsD.callable bonds正确答案:Ding a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes aA.credit to Sales Returns and AllowancesB.debit to Merchandise InventoryC.credit to Merchandise InventoryD.debit to Cost of Merchandise Sold正确答案:B20.The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）A.solvency and leverageB.solvency and profitabilityC.solvency and liquidityD.solvency and equity正确答案:B二、判断题(共30 道试题,共60 分)1.Paying an account payable increases liabilities and decreases assetsA.对B.错正确答案:B2.The book value of a fixed asset reported on the balance sheet represents its market value on that date.A.对B.错正确答案:B3.Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.A.对B.错正确答案:A4.A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.A.错误B.正确正确答案:A5.During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.A.错误B.正确正确答案:A6.If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.A.对B.错正确答案:A7.When a stock dividend is declared, it becomes a liabilityA.错误B.正确正确答案:A8.Bonds are sold at face value when the contract rate is equal to the market rate of interest.A.对B.错正确答案:A9.The prices of bonds are quoted as a percentage of the bonds' market value.A.错误B.正确正确答案:A10.The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.A.对B.错正确答案:A11.The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.A.对B.错正确答案:A12.In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.A.错误B.正确正确答案:A13.Dividends in arrears are liabilities of the corporation.A.对B.错正确答案:B14.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.A.错误B.正确正确答案:A15.A corporation is a business that is legally separate and distinct from its owners.A.错误B.正确正确答案:B16.For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.A.错误B.正确正确答案:B17.Liability accounts are increased by debits.A.对B.错正确答案:B18.During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.A.对B.错正确答案:A19.Even when a trial balance is in balance, there may be errors in the individual accounts.A.对B.错正确答案:A20.The statement of cash flows consists of an operating section, an income section, and an equity section.A.错误B.正确正确答案:A21.An account receivable is typically classified as a revenue.A.对B.错正确答案:B22.Investments in stocks that are expected to be held for the long term are listed in thestockholder's equity section of the balance sheet.A.对B.错正确答案:B23.A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.A.对B.错正确答案:B24.Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.A.错误B.正确正确答案:B25.The matching concept supports reporting revenues and related expenses in the same period.A.对B.错正确答案:A26.The investor carrying an investment by the equity method records cash dividends received as an increase in the carrying amount of the investment.A.对B.错正确答案:B27.Accounting is a service that provides many different users with financial information to make economic decisions.A.对B.错正确答案:A28.During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.A.对B.错正确答案:A29.Revenue accounts are increased by credits.A.错误B.正确正确答案:B30.Consuming goods and services in the process of generating revenues results in expenses.A.错误B.正确正确答案:B以下内容可以删除：我们知道立法活动的论后是立法者对不同利益间的衡量。

会计英语期末试题及答案一、选择题1. Which of the following statements best describes the purpose of financial accounting?a) Providing information for internal decision making.b) Reporting financial information to external parties.c) Assisting in tax planning and preparation.d) Analyzing operational performance.2. What is the primary goal of financial reporting?a) Providing relevant and reliable information.b) Minimizing taxes and maximizing profits.c) Meeting government regulations.d) Facilitating internal control.3. Which of the following is an example of an external user of financial information?a) Chief Financial Officer (CFO).b) Production Manager.c) Shareholders.d) Human Resources Manager.4. The accounting equation can be stated as:a) Assets = Liabilities + Equity.b) Equity = Assets - Liabilities.c) Liabilities = Assets - Equity.d) Assets = Equity - Liabilities.5. What is the purpose of the income statement?a) To report the company's financial position at a specific point in time.b) To disclose changes in the company's equity during a period of time.c) To report the company's revenues, expenses, and net income for a period of time.d) To provide information about the company's cash flows.二、填空题1. A company's assets are equal to its _______________ minus its liabilities.2. The _______________ principle states that expenses should be recorded in the same accounting period as the revenues they help to generate.3. The financial statements include the _______________, the balance sheet, the statement of cash flows, and the statement of stockholders' equity.4. _______________ involves analyzing and interpreting financial information to make informed business decisions.5. The _______________ is a financial ratio that measures a company's ability to pay its short-term debts.三、解答题1. Explain the difference between accrual accounting and cash accounting.2. Discuss the importance of the balance sheet in financial reporting.3. Describe the purpose and content of the statement of cash flows.4. What is the role of the Generally Accepted Accounting Principles (GAAP) in financial reporting?5. Explain the concept of depreciation and how it is recorded in the financial statements.答案：一、选择题1. b) Reporting financial information to external parties.2. a) Providing relevant and reliable information.3. c) Shareholders.4. a) Assets = Liabilities + Equity.5. c) To report the company's revenues, expenses, and net income for a period of time.二、填空题1. Equity2. Matching3. Income statement4. Financial analysis5. Current ratio三、解答题1. Accrual accounting recognizes revenue and expenses when they are earned or incurred, regardless of when the associated cash flows occur. Cash accounting, on the other hand, records revenue and expenses only when cash is received or paid out. Accrual accounting provides a more accurate picture of a company's financial health and performance.2. The balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It shows the company's assets, liabilities, and equity. The balance sheet is important for investors, creditors, and other stakeholders to assess the company's liquidity, solvency, and overall financial stability.3. The statement of cash flows reports the cash inflows and outflows from a company's operating activities, investing activities, and financing activities. Its purpose is to provide information about the cash generated and used by the company during a specific period of time. It helps users understand the company's cash flow patterns and assess its ability to generate cash for future operations and investments.4. Generally Accepted Accounting Principles (GAAP) are a set of accounting standards and guidelines that companies must follow when preparing their financial statements. GAAP ensures consistency, comparability, and transparency in financial reporting, allowing users of financial statements to make meaningful and informed decisions. It helps maintain public trust in the financial reporting process.5. Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wearing out, consumption, or expiration of the asset's value over time. Depreciation is recorded as an expense on the income statement and as an accumulated depreciation contra-asset on the balance sheet. It helps match the cost of the asset with the revenue it helps to generate, providing a more accurate reflection of the company's profitability.。

会计专业英语期末考试试卷和答案1. The economic resources of a business are called: BA.Owner’s EquityB.AssetsC.Accounting equationD.Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: DA.A debit to the cash receivable account of $2100.B.A credit to the accounts receivable account of $2100.C.A debit to the cash account of $1400.D.A debit to the accounts receivable account of $1400.3. In general terms, financial assets appear in the balance sheet at: AA.Face value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4. Each of the following measures strengthens internal control over cash receipts except: DA.The use of a voucher system.B.Preparation of a daily listing of all checks received through the mail.C.The deposit of cash receipts intact in the bank on a daily basis.D.The use of cash registers.5. Which of the following items is the greatest in dollar amount? DA.Beginning inventoryB.Cost of goods sold.C.Cost of goods available for saleD.Ending inventory6.Why do companies prefer the LIFO inventory后进先出法method during a period of rising prices? BA.Higher reported incomeB.Lower income taxesC.Lower reported incomeD.Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? DA.IntangibleB.Unlimited lifeC.Being sold in its useful lifeD.Not capable of rendering benefits to the business in the future.8. Which account is not a contra-asset account? BA.Depreciation ExpenseB.Accumulated DepletionC.Accumulated DepreciationD.Allowance for Doubtful Accounts9. What are the two factors that make ownership of an interest in a general partnership particularly risky? AA.Mutual agency and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agency.D.Double taxation and mutual agency10. Which of the following types of business owners do not take an active role in the daily management of the business? DA.General partnersB.Limited liability partnersC.Sole proprietors 个体经营者D.Stockholders in a publicly owned corporation11. Analysts can use the footnotes to the financial statements to DA.Help their analysis of financial statementsB.Help their understanding of financial statementsC.Help their checking of financial statements.D.All of the above12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio? CA. 0.125B. 0.208C. 0.333D. 3.013. The horizontal analysis is used mainly to AA.Analyzing financial trendsB.Evaluating financial structureC.Assessing the pat performancesD.Measuring the term-paying ability14. Among the following ratios, which is used for long-term solvency analysis?长期偿债能力分析AA.Current ratio 流动比率B.Times-interest-earned ratioC.Operating cycleD.Book value per share15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as a DA.Sole proprietorship 个体独资公司B.Single proprietorshipC.Partnership 合伙公司D.Corporation 股份有限公司二、名词解释(10分)(1) Journal entry：日记账Journal entry is a logging of transactions into accounting journal items. It can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced". Journal entries can record unique items or recurring items such as depreciation or bond amortization.(2) Going concern：持续经营The company will continue to operate in the near future, unless substantial evidence to the contrary exists.(3) Matching principle：一致性原则(4) Working capital：营运资金(5) Revenue expenditure：收入费用三、会计业务（共35分）1. On December 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months.(1)Prepare the general journal entry to record obtaining the loan from the bank on December 1.(2)Prepare the adjusting journal entry to record accrual of the interest payable on the loan on December 31.Answer:(1)Debit: cash $250000Credit: current liabilities $250000(2)Debit: Accrual Expense $5000 不确定Credit: Interest Payable $50003. Please prepare the related entries according to the following accounting events.1)Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible.2)On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.3)On July 1, Nick Company paid the $500 amount that had been written off on March 1.Answer:(1)Debit: Uncollectible Accounts Expense坏账损失$12000Credit: Allowance for Doubtful Accounts坏账准备$12000(2)Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(3)Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit: Cash $500Credit: Accounts Receivable $500四、英译汉（40分）1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what weconsider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.会计准则不像自然法则那样天生就存在等待人类去探索。