中国地质大学(北京)《会计专业英语》期末考试拓展学习(七)

《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。

期期末测试题Ⅰ、Translate The Following Terms Into Chinese .1. entity concept 主题概念2.depreciation折旧3。

double entry system 4.inventories5. stable monetary unit6.opening balance7.current asset 8.financial report9。

prepaid expense 10.internal control11.cash flow statement 12。

cash basis13.tangible fixed asset 14。

managerial accounting15. current liability 16.internal control17。

sales return and allowance 18。

financial position19。

balance sheet 20。

direct write-off methodⅡ、Translate The Following Sentences Into Chinese .1. Accounting is often described as an information system。

It is the system that measures business activities，processes into reports and communicates these findings to decision makers.2。

The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers，suppliers，industry groups，labor unions, other companies, and academic researchers。

地大《会计专业英语》在线作业一-0007下列英汉互译是否正确“管理费用”-----“ financial overhead ”A:错误B:正确答案：A下列英汉互译是否正确 "财务报告"-----" financial report "A:错误B:正确答案：B“Leverage”应译为“杠杆”A:错误B:正确答案：B“Working capital”应译为“营运资本”A:错误B:正确答案：B下列英汉互译是否正确“无形资产”-----“ intangible assets ”A:错误B:正确答案：B下列英汉互译是否正确“Recording the information collectedin a systematic manner. ”-----“ 以松散的方式记录收集到的信息”A:错误B:正确答案：A下列英汉互译是否正确“cost of sales/cost of goods sold ”-----“ 销售成本”A:错误B:正确答案：B<font face="Arial">下列英汉互译是否正确 &ldquo;分部业绩&rdquo;-----&quot;segments&rsquo; performance&rdquo;.<br /></font>A:错误B:正确答案：B“Times interest earned”应译为“利息保障倍数”A:错误B:正确答案：B下列英汉互译是否正确“余额”-----“ balance ”A:错误。

《会计专业英语》模拟题一.单选题1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().A.when goods are sole or services are rendered to customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount of expenses[参考的参考的答案为为]:A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before an expense is recognizedB.applies only to situations in which a cash receipt occurs before revenue is recognizedC.is used in accrual accounting to determine the proper period for recognition of expensesD.is used in accrual accounting to determine the proper period in which to recognize revenue[参考的参考的答案为为]:C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities[参考的参考的答案为为]:D4.Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency[参考的参考的答案为为]:B5.Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above[参考的参考的答案为为]:C6.Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity a re recorded with a creditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with a debit[参考的参考的答案为为]:A7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______A.$74000B.$52000C.$134000D.[参考的参考的答案为为]:B8.Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wages payable.[参考的参考的答案为为]:D9.Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance[参考的参考的答案为为]:D二.判断题1.Accounting provides financial information that is only useful to business management.()[参考的参考的答案为为]:F2.The accounting process generates financial reports for both “internal” and “external” users.() [参考的参考的答案为为]:T3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()[参考的参考的答案为为]:T4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()[参考的参考的答案为为]:T5.The ledger account provides a chronological order of transactions.()6.Post reference columns are found only in the journal, not in the ledger.()[参考的参考的答案为为]:Fually two signatures are required on a business check for it to be valid.()[参考的参考的答案为为]:T8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()[参考的参考的答案为为]:F9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()[参考的参考的答案为为]:T10.A leasehold is an example of a long-life asset.()[参考的参考的答案为为]:F11.The accounting reporting period agrees to the calendar year. ()[参考的参考的答案为为]:F12.An increase in permanent capital is recorded as a credit to the account. ()[参考的参考的答案为为]:T13.Dollar signs are used in the amount areas of the ledger accounts. ()[参考的参考的答案为为]:F14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()[参考的参考的答案为为]:F15.Every business transaction is first recorded in the journal. ()[参考的参考的答案为为]:T16.Internal control of operations is equally complex in a small and in a large organization. ()[参考的参考的答案为为]:F17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()[参考的参考的答案为为]:T18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()19.Depreciation expense is usually recorded at least once a year. ()[参考的参考的答案为为]:T20.Amortization is the conversion of the cost of an intangible asset to an expense. ()[参考的参考的答案为为]:T21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()[参考的参考的答案为为]:F22.Research and development costs represent an intangible asset. ()[参考的参考的答案为为]:T23.A present reduction in cash required to generate revenues is called “an expense”[参考的参考的答案为为]:F24.The revenue expenses are paid to influence the current operating result.[参考的参考的答案为为]:F25.Advertising expense is usually collected as period expense.[参考的参考的答案为为]:T26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()[参考的参考的答案为为]:F27.Repair of a generator is a capital expenditure. ()[参考的参考的答案为为]:F28.Revenue increases owner's equity.()[参考的参考的答案为为]:T29.Revenue is recognized when we receive cash from the buyers.()[参考的参考的答案为为]:F30.Interest revenue should be measured based on the length of time. ()[参考的参考的答案为为]:T三.翻译题1.Sole Proprietorship Enterprises[参考的参考的答案为为]:独资企业2.Profit cost and capital cost principle[参考的参考的答案为为]:划分收益性支出与资本性支出3.Double entry system[参考的参考的答案为为]:复式记帐法4.Source documents[参考的参考的答案为为]:原始凭证5.Environmental accounting[参考的参考的答案为为]:环境会计6.Matching principle[参考的参考的答案为为]:配比原则7.Gross profit[参考的参考的答案为为]:毛利8.Perpetual inventory system[参考的参考的答案为为]:永序盘存制9.Intangible assets[参考的参考的答案为为]:无形资产10.fixed asset[参考的参考的答案为为]:固定资产11.Statement of cash flows[参考的参考的答案为为]:现金流量表12.Bank Reconciliation[参考的参考的答案为为]:银行余额调节表13.Low-valued and easily-damaged implements[参考的参考的答案为为]:低值易耗品14.Physical depreciation[参考的参考的答案为为]:有形损耗15.Short-term debt-paying ability[参考的参考的答案为为]:短期偿债能力16.Accelerated depreciation method[参考的参考的答案为为]:加速折旧法17.notes receivable[参考的参考的答案为为]:应收票据18.long-term solvency[参考的参考的答案为为]:长期偿债能力四.论述题1.完成下列等式:1. Accounting Equation:Assets =2. Perpetual inventory system:Ending Inv. =[参考的参考的答案为为]:1. Accounting Equation: Assets = Liabilities + Owner's Equity2. Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold。

《财会专业英语》期终试卷I.Put the following into corresponding groups. (15 points)1.Cash on hand2.Notes receivable3.Advances to suppliers4. Other receivables5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Capital reserve10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payrollII.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the accountreceivableA.assets increaseB.assets do not changeC.owner’s equity d ecreasesD.liabilities decrease2. A balance sheet report .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the end of 20 x1 and 20 x2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000how much the owner’sequity at the end of 20 x 2 ?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,0004. Traylor Company paid $ 2,850 on account. The effect of this transaction onthe accounting equation is to .A. Decreas e assets and decrease owner’s equityB. Increase liabilities and decrease owner’s equityC. Have no effect on total assetsD. Decrease assets and decrease liabilities5. The entry to record the collection of $ 890 from a customer on account is .A. Dr.Accounts Payable 890Cr. Cash 890B. Dr.Cash 890Cr. Accounts Receivable 890C. Dr.Cash 890Cr. Account Payable 890D. Dr.Cash 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must haveA. $ 68,400B.$ 46,800C. $ 181,900D.annot be determined from theinformation given7. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable $ 6,900Building $ 179,400Cash $ 15,800Capital $ 64,000Insurance expense $ 6,500Salary expense $ 56,100Salary payable $ 3,600Service revenue $ 190,500A. $ 201,000B. $ 137,100C. $ 265,000D. $ 74,5008. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account payable.what is the balance in the inventoryies account?A $ 500B. $ 900C. $ 1,200D. $ 1,5009.The debit side of an account is used to recordA.increasesB.decreasesC. increases or decreases,depending on the type of accountD.decline10.ABC ,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equit y of $50,000.during the year ABC earned revenue of $110,000 and paid espenses of $30,000.and also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,00011．Which of the following is true? __________.A. Owners’ Equity - Assets = LiabilitiesB. Assets –Owners’ Equity = LiabilitiesC. Assets + Liabilities = Owners’ EquityD. Liabilities = Owners’ Equity + Assets12．Which of these is an example of an liability account? _____ ________.A. Service RevenueB. CashC. Accounts ReceivableD. Short-term loans13．Which of the following is a correct statement of the rules of debit and credit? ______.A. Debits increase assets and decrease liabilitiesB. Debits increase assets and increase owners’ equityC. Credits decrease assets and decrease liabilitiesD. Credits increase assets and increase owners’ equity14．If earnings haven’t been distributed as dividends, it should have been retained in the company. The name of this portion of number listed in the balance sheet is ____________.A. paid-in capitalB. retained earningsC. dividendD. cash15．Please select the components which should be deducted from the original value of plant assets when we compute their net value _______.A. Merchandise inventoryB. Income tax payableC. Accumulated depreciationD. Retained earnings16．Which of the following would not be included on a balance sheet?A. Accounts receivable.B. Accounts payable.C. Sales.D. Cash.17. Remington provided the following information about its balance sheet:Cash $ 100Accounts receivable 500Stockholders' equity 700Accounts payable 200Short-term loans 1,000Based on the information provided, how much are Remington's liabilities?A. $200.B. $900.C. $1,200.D. $1,700.18. Gerald had beginning total stockholders' equity of $160,000. During theyear, total assets increased by $240,000 and total liabilities increased by $120,000. Gerald's net income was $180,000. No additional investments were made; however, dividends did occur during the year. How much were the dividends?A. $20,000.B. $60,000.C. $140,000.D. $220,000.19.If the assets of a business are $162,600 and the liabilities are $86,000,howmuch is the owner’s equity?A..$76,600B. $248,600.C. $147,000.D. $250,000.20.Aftin Co. purchases on account when Aftin pay the account payableA.assets increaseB.assets do not changeC.owner’s equity decreasesD.liabilities decrease21.A income statement reports .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period22.The following information about the assets and liabilities at the end of 20 x 1and 20 x 2 is given below: 20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000 If net income in 20 x 2 was $ 1,500 and there were no withdrawals, how much did the owner invest?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,00023.Traylor Company receive $ 2 850 on account. The effect of this transactionon the accounting equation is to .A. Decrease assets and decreas e owner’s equityB. Increase liabilities and decrease owner’s equityC. Have no effect on total assetsD. Decrease assets and decrease liabilities24.The entry to record the collection of $ 8000 from a customer on accountis .A. Dr.Accounts Payable 8000Cr.Cash 8000B. Dr.Cash 8000Cr.Accounts Receivable 8000C. Dr.Cash 8000Cr.Account Payable 8000D. Dr.Cash 8000Cr.Service Revenue 800025.A list of a business entitys assests,liabilities,and owner’s equity on a givendate isA.a balance sheetB.an income statementC.a statement of cash flow C. A retained earnings statementIII. Translate the following sentences into Chinese.(10 points)1. The accounting profession today is changing rapidly.2. Assets are what you own.Liabilities are what you owe.Owner’s Equty iswhat’s left over .3. The original voucher is obtained or filled in what business transactions tookplace.4. Normally an asset account will have a debit balance.5. The term “debit” is often abbreviated to “Dr.”IV. Prepare a convenient bank reconciliation form according to the following bank statement and depositor’s book.(10 points)Bank StatementDepositor’s RecordBank ReconciliationDate MonthV. Put the correct answer into the blanks.(6points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. surplus reserve2.manufacturing machine3. Construction in progress worth5. promissory note6. in other words7.profit distribution 8. storage room9.principal plus interest 10. accounting statementVII. The following is transactions of ABC company.please make entries.(24 poins)1. .ABC company was established on Jan.1,2010,when the owners,MrsSmiths and his friends,invested $30,000 in cash,patent X,valuing $24,000 and equipment A,valuing $40,000 into the company.2. ABC sells merchandise to another customer and send the customer a$2,500 bill for the products they provide. They allows the customer to pay these goods within 30 days.3. A customer buys $3,000 worth of goods from ABC ,and draws a promissorynote from a lacal bank.4. ABC buys a machine for $20,000,and pays the bill in cash.5. ABC paid the telephone bill for $700 in cash.6. ABC paid $3,800 on the accounts payable.7. ABC determine the month depreciation of the manufactory bulding for$5,000.8. ABC purchasese materials of $5,000 on account.9. ABC sells some goods to a client and receives a check from the customerfor $ 2,000 for the goods provided.10.ABC issues a 9%-5，$100,000 bond at its face amount. The bond is dated January 1, 2010 and requires interest payments until the bond principal at the end of 5 years.(1) Entry to bonds issued;(2) Entry to record the accrual interest for each year;(3) 2014 the company repays the principal plus interest.《财会专业英语》期末试卷答卷I.Put the following into corresponding groups. (15 points)II. Please find the best answers to the following questions. (25 Points)III. Translate the following sentences into Chinese.(10 points)1.2.3.4.5.IV. （10points）Bank ReconciliationDate MonthV. Put the correct answer into the blanks.(6points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. 2.3. 4.5. 6.7. 8.9. 10.VII. The following is transactions of ABC company.please make entries.(24 poins)《财会专业英语》答案I.Put the following into corresponding groups. (15 points)II. Please find the best answers to the following questions. (25 Points)III. Translate the following sentences into Chinese.(10 points) （略）IV. （10points）Bank ReconciliationDate 31 Month MayV. Put the correct answer into the blanks.(6points)1.Assets=Liabilities+Owner’s equity .2. Every debit must have a credit,all debits must equal all credits. ,3. Using straight-line depreciation,Annual Dpreciation=( Original Cost- Salvage Value) /Years of Service LifeVI. Translate The Following Terms Into Chinese . (10 points).（略）VII. The following is transactions of ABC company.please make entries.(24 poins)（略）。

《会计英语》复习资料二、单项选择（红字为正确答案）:Financi al reports are used byd. all of the above1.For accounting purposes, the business entity should be considered separate from its owners if the entity is ()d. al 1 of the above2.Which of the following best describes accounting?b.is an information system that provides reports to stakeholdersing accrual accounting, experises are recorded and reported onlya.when they are incurred, whether or not cash is paid4.The measurement bases exclude( )c.Sale price5.Debts owed by a business are referred to as ( )d・ liabilities6・ Which of the following financial statements reports informstion as of a specific date? c. balanee sheet7.Cash investments made by the owner to the business are reported on the statement of cash flows in thea.financing activities section8.The accounting equation may be expressed asd・ Assets 一Liabilities = Owner's Equity9.Which of the following groups of accounts have a normal credit balance?a.revenues, 1iabi1ities, capital10.Which of the following groups of accounts have a normal debit balance?d.assets, expenses11.Which of the following types of accounts have a normal credit balance? c. revenues and liabilities12.In the accounting cycle, the last step is ( )a.preparing a post-closing trial balance13.Which of the following should not be considered cash by an accountant?c. postage stamps14.A bank reconciliation should be prepared periodically because ( )c. any differences between the depositor's records and the bank's records should be determined, and anyerrors made by either party should be di scovered and corrected15.The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )c.deduction from the balance per bank statement16- The asset created by a business when it makes a sale on account is termedc- accounts receivable17.What is the type of account and normal balanee of A11owancc for Doubtful Accounts?a.Contra asset, credit18.The term "inventory〃indicates ( )d.both A and B19.Merchandise inventory at the end of the year was understated・ Which of the following statements correctly states the effect of the error? income is understated20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?b.owner's equity is overstated21.The inventory method that assigns the most recent costs to cost of good sold isb.LTFO22.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?b.first-in, first-out23.When the perpetual inventory system is used, the inventory sold is debited to ( )b.cost of merchandise sold24.All of the following below are needed for the calculation of depreciation exceptd. book value25.A characteristic of a fixed asset is that it ised in the operations of a business26.Accumulated Depreciation ( )c・ is a contra asset account27.The two methods of accounting for investments in stock are the cost method and the ( )b. equity method28.A capital expenditure results in a debit to ( )d・ an asset account29.Current liabilities are ( )d. due and payable within one year30.The debt created by a business when it makes a purchase on account is referred to as anb. account payable31.Notes may be issued ( )d. al 1 of the above32.The cost of a product warranty should be included as an expense in thec.period of the sale of the product33.If the market rate of interest is 8%, the price of 6% bonds paying interest semiarmually with a face value of $100,000 will bec.Less than $100,00034.The interest rate specified in the bond indenture is cal led the ( )b.contract rate35.When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds ared.callable bonds36.When the market :rate of interest on bonds is higher than the contract rate, the bonds will sei 1 atd. a discount37.One polential advantsge of financing corporations through the use of bonds rather than common stock isc.the interest expense is deductible for tax purposes by the corporation38・ Characteristics of a corporation include ( )d.shareholders who have limited liability39.Stockholders' equity ( )c.includes retained earnings and paid-in capital40.The excess of issue price over par of common stock is termed a(n) ( )d.premium41.Cash dividends are usually not paid on which of the following?c.treasury stock42.Which of the following accounts below is reported in the paid-in capital/stockholders" equity section of the corporate ba lanee sheet?d. Preferred Stock43.If preferred stock has dividends in arrears, the preferred stock must bed.convertible44.The primary purpose of a stock split is tob・ reduce the market price of the stock per share45.Which statement below is not a reason for a corporation to buy back its own stock.d. to increase the shares outstanding46.The liability for a dividend is recorded on which of the fol lowing dates?止the date of declaration47.In credit terms of 2/10, n/30, the represents thed. percent of the cash discount48.Revenue should be recognized when ( )b. the service is performed49.The ability of a business to pay its debts as they come due and to earn a reasonable amountof income is referred to as ( )b. solvency and profitability50.Which of the following is not included in the computation of the quick ratio?a. inventory四、问答题：3・ Differentiate between fineincial accounting and managerial accounting.财务会计与管理会计的区别。

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。

Chapter 3 Accounting Cycle第三章 Chapter 5 — Chapter 6损益表 (Income Statement)整备成本 setup costs任何与零件或原料相关的成本。

整备成本包括在设置装配期间之新设备的成本、劳工的配置及用以测试新装配设施之产出（output）是否符合要求的零件或原料的成本。

这算是一种“生产准备就绪”（make ready to produce）的成本。

变动成本 variable cost在会计方法上，直接因反应事业活动变化而变动的费用。

例如，原料成本会随着产品生产单位的数量变化而增减。

总变动成本会随着所生产的产品单位数增加而上①2007 年借:递延所得税资产 200贷:所得税-补亏减税 200②2008 年借:所得税 80贷:递延所得税资产 80③2009 年借:所得税 40贷:递延所得税资产 40④2010 年借:所得税 100贷:递延所得税资产 80应交税金-应交所得税 20升。

每单位产品的变动成本则维持不变。

总务及行政费用 general and administrative expenses所有一般及行政活动相关之费用。

一般及行政费用包括下列数项：法规及稽核相关费用、办公室一般支出、办公室租金支出、办公室之水电支出及办公室设备支出及折旧。

以上项目出现在会计损益表之营运支出上。

毛利 gross profit销售总额减销货成本（cost of goods sold）。

当毛利用百分比表达时，计算方式是用毛利除以销售总额，亦称之为毛利率。

损益表 incomes statement用以决定公司净收益（net income）的正式报表，也被称为获利亏损表（profit and loss statement）。

每一家公司在其年报（annual report）中一定要把损益表包括进去。

损益表通常包含以下项目：销售额减：销货成本毛利润减：营运费用、销售费用，以及一般行政支出得自营运收益加：其他收益减：其他费用税前收益减：所得税提列准备持续营运收益非持续营运收益之收入或损失（税后）非常项目或累计效果扣除前之收益加或减：非常项目（税后）加或减：会计原则改变之累计效果（税后）净收益大多数的公司并没有完全依照这样的格式，如下表是惠普公司（Hewlett-Packard Company） 1997 年度的损益表：换句话说，与生产红球的原料有关之增额成本为 2OOO 美元。

地大《会计专业英语》在线作业一-0011
下列英汉互译是否正确“财务报表”-----“ financial statement ”
A:错误
B:正确
答案：B
下列英汉互译是否正确“公认会计原则及其相关机构”-----“ Generally Accepted Accounting Principle and Organization Concerned with GAAP ”A:错误
B:正确
答案：B
“management performance”应译为“管理业绩”
A:错误
B:正确
答案：B
下列英汉互译是否正确“Recording the information collected in a systematic manner. ”-----“ 以松散的方式记录收集到的信息”
A:错误
B:正确
答案：A
下列英汉互译是否正确“共同变动成本”-----“ common fixed cost ”A:错误
B:正确
答案：A
下列英汉互译是否正确“general expenses”-----“ 一般费用”
A:错误
B:正确
答案：B
下列英汉互译是否正确“可比性”---“ comparability ”
A:错误
B:正确
答案：B
下列英汉互译是否正确“可理解性”----“imunderstandability ”
A:错误。

中国地质大学智慧树知到“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.下列英汉互译是否正确：“财务报表”-----“financial statement”。

()A.错误B.正确2.下列英汉互译是否正确：“无形资产”-----“intangible assets”。

()A.错误B.正确3.下列英汉互译是否正确：“可比性”---“comparability”。

()A.错误B.正确4.下列英汉互译是否正确：“Recording the information collected in a systematic manner.”——“以松散的方式记录收集到的信息”。

()A.错误B.正确5.“Dividend yield rate ”应译为“股利支付率”。

()A.错误B.正确6.下列英汉互译是否正确：“无形资产”——“intangible assets”。

()A.错误B.正确7.“Working capital”应译为“营运资本”。

()A.错误B.正确8.下列英汉互译是否正确：“管理费用”——“financial overhead”。

()A.错误B.正确9.下列英汉互译是否正确：“不动产”——“Freehold premise”。

()A.错误B.正确10.下列英汉互译是否正确：“共同变动成本”——“common fixed cost”。

()A.错误B.正确11.下列英汉互译是否正确：“管理费用”-----“financial overhead”。

()A.错误B.正确12.下列英汉互译是否正确：“银行存款”-----“cash at bank”。

()A.错误B.正确13.“current ratio”应译为“流动比率”。

()A.错误B.正确14.下列英汉互译是否正确：“transaction or event”-----“交易或事项”。

()A.错误B.正确15.下列英汉互译是否正确："财务报告"-----"financial report"。

地大《会计专业英语》在线作业二-0010下列英汉互译是否正确“财务报表”-----“ financialstatement ”A:错误B:正确答案：B下列英汉互译是否正确 &ldquo;government bill &rdquo;-----&ldquo; 政府债券 &rdquo;A:错误B:正确答案：B“Price-earnings ratio”英译为“市盈率”A:错误B:正确答案：B下列英汉互译是否正确“相关性”---“reliability ”A:错误B:正确答案：A“Rate of return (ROR) on common stockholders‘ equity”应译为“优先股股东投资回报率”A:错误B:正确答案：A下列英汉互译是否正确“common-size income statement ”-----“ 共同比利润表”A:错误B:正确答案：B下列英汉互译是否正确“不动产”-----“ Freehold premise ”A:错误B:正确答案：B下列英汉互译是否正确“Recording the information collectedin a systematic manner. ”-----“ 以松散的方式记录收集到的信息”A:错误B:正确答案：A“Dividend yield rate ”应译为“股利支付率”A:错误B:正确答案：B下列英汉互译是否正确“普通股股利”-----“ ordinary dividend”A:错误B:正确。

《财会专业英语》期终试卷I.Put the following into corresponding groups. (15 points)1.Cash on hand2.Notes receivable3.Advances to suppliers4. Other receivables5.Short-term loans6.Intangible assets7.Cost of production 8.Current year profit 9. Capital reserve10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payrollII.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the accountreceivableA.assets increaseB.assets do not changeC.owner’s equity d ecreasesD.liabilities decrease2. A balance sheet report .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the end of 20 x1 and 20 x2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000how much the owner’sequity at the end of 20 x 2 ?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,0004. Traylor Company paid $ 2,850 on account. The effect of this transaction onthe accounting equation is to .A. Decreas e assets and decrease owner’s equityB. Increase liabilities and decrease owner’s equityC. Have no effect on total assetsD. Decrease assets and decrease liabilities5. The entry to record the collection of $ 890 from a customer on account is .A. Dr.Accounts Payable 890Cr. Cash 890B. Dr.Cash 890Cr. Accounts Receivable 890C. Dr.Cash 890Cr. Account Payable 890D. Dr.Cash 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must haveA. $ 68,400B.$ 46,800C. $ 181,900D.annot be determined from theinformation given7. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable $ 6,900Building $ 179,400Cash $ 15,800Capital $ 64,000Insurance expense $ 6,500Salary expense $ 56,100Salary payable $ 3,600Service revenue $ 190,500A. $ 201,000B. $ 137,100C. $ 265,000D. $ 74,5008. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account payable.what is the balance in the inventoryies account?A $ 500B. $ 900C. $ 1,200D. $ 1,5009.The debit side of an account is used to recordA.increasesB.decreasesC. increases or decreases,depending on the type of accountD.decline10.ABC ,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equit y of $50,000.during the year ABC earned revenue of $110,000 and paid espenses of $30,000.and also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,00011．Which of the following is true? __________.A. Owners’ Equity - Assets = LiabilitiesB. Assets –Owners’ Equity = LiabilitiesC. Assets + Liabilities = Owners’ EquityD. Liabilities = Owners’ Equity + Assets12．Which of these is an example of an liability account? _____ ________.A. Service RevenueB. CashC. Accounts ReceivableD. Short-term loans13．Which of the following is a correct statement of the rules of debit and credit? ______.A. Debits increase assets and decrease liabilitiesB. Debits increase assets and increase owners’ equityC. Credits decrease assets and decrease liabilitiesD. Credits increase assets and increase owners’ equity14．If earnings haven’t been distributed as dividends, it should have been retained in the company. The name of this portion of number listed in the balance sheet is ____________.A. paid-in capitalB. retained earningsC. dividendD. cash15．Please select the components which should be deducted from the original value of plant assets when we compute their net value _______.A. Merchandise inventoryB. Income tax payableC. Accumulated depreciationD. Retained earnings16．Which of the following would not be included on a balance sheet?A. Accounts receivable.B. Accounts payable.C. Sales.D. Cash.17. Remington provided the following information about its balance sheet:Cash $ 100Accounts receivable 500Stockholders' equity 700Accounts payable 200Short-term loans 1,000Based on the information provided, how much are Remington's liabilities?A. $200.B. $900.C. $1,200.D. $1,700.18. Gerald had beginning total stockholders' equity of $160,000. During theyear, total assets increased by $240,000 and total liabilities increased by $120,000. Gerald's net income was $180,000. No additional investments were made; however, dividends did occur during the year. How much were the dividends?A. $20,000.B. $60,000.C. $140,000.D. $220,000.19.If the assets of a business are $162,600 and the liabilities are $86,000,howmuch is the owner’s equity?A..$76,600B. $248,600.C. $147,000.D. $250,000.20.Aftin Co. purchases on account when Aftin pay the account payableA.assets increaseB.assets do not changeC.owner’s equity decreasesD.liabilities decrease21.A income statement reports .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period22.The following information about the assets and liabilities at the end of 20 x 1and 20 x 2 is given below: 20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000 If net income in 20 x 2 was $ 1,500 and there were no withdrawals, how much did the owner invest?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,00023.Traylor Company receive $ 2 850 on account. The effect of this transactionon the accounting equation is to .A. Decrease assets and decreas e owner’s equityB. Increase liabilities and decrease owner’s equityC. Have no effect on total assetsD. Decrease assets and decrease liabilities24.The entry to record the collection of $ 8000 from a customer on accountis .A. Dr.Accounts Payable 8000Cr.Cash 8000B. Dr.Cash 8000Cr.Accounts Receivable 8000C. Dr.Cash 8000Cr.Account Payable 8000D. Dr.Cash 8000Cr.Service Revenue 800025.A list of a business entitys assests,liabilities,and owner’s equity on a givendate isA.a balance sheetB.an income statementC.a statement of cash flow C. A retained earnings statementIII. Translate the following sentences into Chinese.(10 points)1. The accounting profession today is changing rapidly.2. Assets are what you own.Liabilities are what you owe.Owner’s Equty iswhat’s left over .3. The original voucher is obtained or filled in what business transactions tookplace.4. Normally an asset account will have a debit balance.5. The term “debit” is often abbreviated to “Dr.”IV. Prepare a convenient bank reconciliation form according to the following bank statement and depositor’s book.(10 points)Bank StatementDepositor’s RecordBank ReconciliationDate MonthV. Put the correct answer into the blanks.(6points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. surplus reserve2.manufacturing machine3. Construction in progress worth5. promissory note6. in other words7.profit distribution 8. storage room9.principal plus interest 10. accounting statementVII. The following is transactions of ABC company.please make entries.(24 poins)1. .ABC company was established on Jan.1,2010,when the owners,MrsSmiths and his friends,invested $30,000 in cash,patent X,valuing $24,000 and equipment A,valuing $40,000 into the company.2. ABC sells merchandise to another customer and send the customer a$2,500 bill for the products they provide. They allows the customer to pay these goods within 30 days.3. A customer buys $3,000 worth of goods from ABC ,and draws a promissorynote from a lacal bank.4. ABC buys a machine for $20,000,and pays the bill in cash.5. ABC paid the telephone bill for $700 in cash.6. ABC paid $3,800 on the accounts payable.7. ABC determine the month depreciation of the manufactory bulding for$5,000.8. ABC purchasese materials of $5,000 on account.9. ABC sells some goods to a client and receives a check from the customerfor $ 2,000 for the goods provided.10.ABC issues a 9%-5，$100,000 bond at its face amount. The bond is dated January 1, 2010 and requires interest payments until the bond principal at the end of 5 years.(1) Entry to bonds issued;(2) Entry to record the accrual interest for each year;(3) 2014 the company repays the principal plus interest.《财会专业英语》期末试卷答卷I.Put the following into corresponding groups. (15 points)II. Please find the best answers to the following questions. (25 Points)III. Translate the following sentences into Chinese.(10 points)1.2.3.4.5.IV. （10points）Bank ReconciliationDate MonthV. Put the correct answer into the blanks.(6points)1.The basic Accouting equation is: .2.The rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. 2.3. 4.5. 6.7. 8.9. 10.VII. The following is transactions of ABC company.please make entries.(24 poins)《财会专业英语》答案I.Put the following into corresponding groups. (15 points)II. Please find the best answers to the following questions. (25 Points)III. Translate the following sentences into Chinese.(10 points) （略）IV. （10points）Bank ReconciliationDate 31 Month MayV. Put the correct answer into the blanks.(6points)1.Assets=Liabilities+Owner’s equity .2. Every debit must have a credit,all debits must equal all credits. ,3. Using straight-line depreciation,Annual Dpreciation=( Original Cost- Salvage Value) /Years of Service LifeVI. Translate The Following Terms Into Chinese . (10 points).（略）VII. The following is transactions of ABC company.please make entries.(24 poins)（略）。

《会计专业英语》期末测试卷A卷姓名学号得分一、单项选择题（共10小题，每小题2分，计20分）1. A procedural element of accounting is____.A.PlanningB. ControlC. BookkeepingD. Auditing2. A business has assets of $140,000 and liabilities of $60,000. How much is itsowner’s equit y?A.$0B. $140,000C. $80,000D. $200,0003.Which of the following statements best describes the purpose of internal control?A.To provide assurance that the entire business operates in accordance withmanagement’s plans and policesB.To prevent fraudC.To ensure that expenses and cash outlays are held to a minimumD.To provide adequate subdivision of duties within the organization4.Typical liability accounts include?A.Accounts payable, bank loan, wages payable and drawingsB.Accounts payable, bank overdraft, wages payable and stationeryC.Accounts payable, bank overdraft, wages payable and unearned revenueD.Accounts payable, borrowing from the public, bank overdraft, wages payable5.Sales revenue $200,000, beginning inventory $30,000, inventory purchased$100,000 and inventory sold $90,000. It is true that____.A.Goods available for sale (GAFS) equals $200,000B.Gross profit equals $110,000C.Ending inventory equals $30,000D.Cost of goods sold (COGS) equals $40,0006.W hich statement regarding the liabilities and owners’ equity section of balancesheet is False?A.Payment of Dividend Payable eliminates both the assets and the owners’equityB.Liabilities are debts or obligations that must be discharged in money orservices in the futureC.Owners’ equity is a residual claim to the remaining assets after discharge ofdebtsD.Balance sheet of corporations should separate Capital Stock andRetained Earnings7.The operating income/sales ratio is an example of a_____.A.Turnover or efficiency ratioB. Coverage or liquidity ratioC.Leverage or debt ratioD. None of the above8. A management control system is_____.A.A possible course of action that might enable an organization to achieve itsobjectivesB. A collective term for the hardware and software used to drive a databasesystemC. A set up that measures and corrects the performance of activities ofsubordinates in order to make sure that the objectives of an organization are being met and their associated plans arebeing carried outD.A system that controls and maximizes the profits of an organizationpany A manufactures and sells only one product, the selling price per unit ofproducts is $20, and the variable cost per unit is $15, the total fixed cost for the year is $80,000. Then the break-even sales for Company A is_____.A. $400,000B.16, 000C.320, 000D. $240,00010.The total estimate sales for the coming year is 250,000 units. The estimatedinventory at the beginning of the year is 22,500 units, and the desired inventory at the end of the year is 30,000 units. The total production indicated in the production budget is_____.A. 242,500 unitsB. 280,000 unitsC. 257,000 unitsD. 302,500 units二、多项选择题（共5小题，每小题4分，计20分）1.Which of the following are fixed costs?A.Telephone billB.Annual salary of the chief accountantC.The management accountant's annual membership fee to ACCA (paid by thecompany)D.Wages of warehousemen2.For commercial bank, which two parts does the operating revenue mainlyinclude?A.Asset RevenueB. Rental RevenueC. Service RevenueD. Bond Revenue3.Which of these are the audit objectives?A.ValidityB. CompletenessC. TimingD. Valuation4.Which of the following statements regarding materiality and misstatements iscorrect?A.Materiality decisions are made relative to the size of the organization beingaudited.B. A lower materiality level would increase the extent of audit proceduresperformed.C.At the planning stage, the auditor should design specific procedures to detectmaterial qualitative misstatements.D.Likely aggregate misstatements include the net effect of uncorrectedmisstatements in opening equity.5.The audit report should include the following basic contents_____.A. The titleB. The introductory paragraphC. The scope paragraphD. The opinion paragraph三、判断题（正确写“T”，错误写“F”。

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。