会计英语试题及答案

精品文档

会计英语试题及答案

会计专业英语是会计专业人员职业发展的必要工具。学

习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。

一、单选题

1. Which of the following statements about accounting concepts or assumptions are correct? 1) The money measurement assumption is that items in accounts are initially measured at their historical cost.

2) In order to achieve comparability it may sometimes be necessary to override the prudence concept.

3) To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.

4) To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3

2. Johnny had receivables of $5 500 at the start

of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from

credit

2016 全新精品资料-全新公文范文-全程指导写作–独家

原创

1 / 8

8/乙

Xjeipisqns uι IUoUJlSoMl!⑴乙IOOlIS θ□ue∣eq S

sθψ∣!qeι∣ IllaI」no

Se 」eθdde XeUJ SuJ列βu∣M0∣∣0j oιμ jo

q□ιq∕v∖ 9 (i7)t U) α (ε) t U) O ⑵t(L) a

(C) t(L) ∀ Onboip OOOL ⑹ MSeo OooI7(C) 」e□ XUedUJOo

(乙)Xpedojd PUe t Iueujdinbe tιue∣d (I z) 乙IIO虫SOd ∣eι□ueu⅛ jo juθuuθjejs θq; S

SlOSSe IllaI」nO-UOU Se 」eθdde XeUJ SuJ列βu∣M0∣∣0j jo q□ιq∕v∖g

iso□ *Unα (OZnI)川0 e」!j ui tseη O (Odld) JnO jsj⅛ ui JSJIJ g JSOo θβejθΛ∖/ POIlIbQM ∀

XJOJUΘΛUIβuιso∣□ 」oj ΘJ∩B⅛ιsθq6ιq θq; OJ peθ∣ OJ 人剛∣ si SPO屮

OuJ

uoμen∣e ∆

XJOJUΘ

ΛUI

βUIM0∣∣0

j

o屮jo M□!M∕∖Λ-

P

JθMl!3 a ΘJ∩S ION O ON a SO人∀

UllOuJOl

印S

MOIj qse□S < Auedωo□e jo θ□ej θq; UO」eθdde pied spuθp∣Λ∣p PInOqS C

JOOOO

17L$ a Ja 00017L$ 0 JO 009 8$

a 」Cl OOG 8$ ∀∂0L02 θθa Le 样

sθ∣qeA∣θ□θJ

SJUnOooe oιμ UO θ□ue∣eq oιμ si IeilM

sjθωojsn□

(£) θ□uθp ru c∣ (乙)on」丄(I z) uoμeωjθjuι

∣eι□ueu⅛ jo s□μsμθpejeq□ ΘLUOS ΘJB MOlθq

pθjs∏ g

厂PUe £ G厂PUe乙o £ PUe乙日乙PUe I z V

θ□ue∣eq ∣eμ; oιμ UJOJj pθμιujo uθθq Seq JUnOooe θ∣qeA∣θ□θj }UΘJθq;

UO 0乙$7乙$ P θoue∣eq oι∣丄P

IUnOooe lθsse sθ∣□ιqθA 」OIOuJ jo *qop θq; 0] POlSOd

uθθq

Seq θ∣□ιqθA」OIOuJ EjO OleSjO spθθ□ojd 09

「9$ C

4!PaK) e Se θ□ue∣eq ∣eμ; θq; uι pθisι∣ uθθq X∣PΘJJO□UI Seq 089t Z

乙$ JUnOooe sesuθdxθ 」OlOuJ oιμ UO θ□ue∣eq oι∣丄•乙

JUnOooe θ∣qeλed IIlal o屮uι PalolUO

uθθq JOU Seq IIlal jo juθωXed JOj 09

「9$ Oq IlSeo oιμ uι UJ列UV - I z

t pθj□θjjo□ UoIIM t p∣no□ SJ O JJθ θ∣qιssod βu∣M0∣∣0j oι∏jθ o∕∖Λl

L P!Ψ∖Λ

08l7t920t L$ l!Pθ-∣O 0国266$

:θje (Ho乙」OquJOIdoS OC lBωuue9 jo SIeJOJ θ□ue∣eq ∣eμ;

oι∣丄Y

(17)PUe (C)'⑵ α(17)PUe (C)

t(L) O(17)PUe ⑵ t(L) a (C) PUe ⑵'⑴ ∀ pθ∏J□□e puθp∣Λ∣p θ□uθjθjθj c∣ (^) puθ 」eθλ IInlln

pθ∏j□□e

XeJ θuuo□u! @) JeeX ΘUO uiq;iM PaInleuJ ueoη (乙) 8/fr

θωes ΘJB jdθ□uo□ Buiqojeuj PUe

jdθ□uo□ SIenJooe jo XJOOιμ BuiXpepun

oιμ (乙) ldθ□uo□ SIenJooe θq;

UO peseq ΘJB SlUouJO冋S ∣eι□ueuy Ile (I z) ΘJB

jdθ□uo□ SIenJooe JnOqe βu∣M0∣∣0j

oι∏jθ q□ιqM OL

XIUO £ Cl XIUO

Z PUe L O LUoln jo ∣∣∀ a AlUO C PUe