会计英语作业

会计英语练习题会计英语练习题在全球化的今天，学习外语已经成为了必不可少的技能。

对于会计专业的学生来说，掌握会计英语更是至关重要。

会计英语是会计学中的一门专业英语，它涵盖了会计的各个方面，包括财务报表、成本管理、税务等。

为了帮助大家更好地掌握会计英语，下面将提供一些练习题，希望能对大家的学习有所帮助。

1. What is the English term for "资产负债表"?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Statement of Retained Earnings2. Which of the following is not an expense?A. RentB. SalaryC. Accounts ReceivableD. Utilities3. What is the English term for "总账"?A. General LedgerB. Trial BalanceC. Income StatementD. Cash Flow Statement4. What is the English term for "应收账款"?A. Accounts PayableB. Accounts ReceivableC. InventoryD. Prepaid Expenses5. What is the English term for "固定资产"?A. Current AssetsB. Fixed AssetsC. Intangible AssetsD. Accounts Payable6. What is the English term for "净利润"?A. Gross ProfitB. Operating IncomeC. Net IncomeD. Retained Earnings7. What is the English term for "应付账款"?A. Accounts PayableB. Accounts ReceivableC. Accrued ExpensesD. Prepaid Expenses8. What is the English term for "现金流量表"?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Statement of Retained Earnings9. What is the English term for "财务报表分析"?A. Financial Statement AnalysisB. Cost AccountingC. TaxationD. Budgeting10. What is the English term for "税务"?A. Financial Statement AnalysisB. Cost AccountingC. TaxationD. Budgeting以上是一些关于会计英语的练习题，希望大家能够认真思考并给出正确答案。

会计英语作业英语Here's a sample of an accounting English assignmentthat meets the given requirements:Accounting, it's like a language of its own. You gotta know the right terms and figures to make sense of it all. Like, "assets" are the things that have value, like cash or equipment. And "liabilities" are what you owe, like loansor unpaid bills.In accounting, everything has to balance out. Like a scale, you have the debit side and the credit side. Whenyou make a sale, it goes on one side, and when you pay for something, it goes on the other. It's all about keepingtrack of where the money's coming from and where it's going.The financial statements are like the snapshots of a company's financial health. You can see how much money they made, how much they spent, and what they own. It's like looking at a person's bank account and credit cardstatements to get a sense of their financial situation.Audits are when someone comes in and checks your accounting books to make sure you're not cooking the books. They'll look at your receipts, invoices, and.。

会计英语详细参考答案会计英语详细参考答案会计是一门重要的商科学科，涉及到财务报表、成本控制、税务管理等方面。

在学习会计的过程中，掌握好会计英语是非常重要的。

下面将为大家提供一些常用的会计英语参考答案，帮助大家更好地学习和应用会计英语。

一、财务报表1. Balance Sheet（资产负债表）The balance sheet provides a snapshot of a company's financial position at a particular point in time.2. Income Statement（损益表）The income statement shows a company's revenues, expenses, and net income or loss over a specific period of time.3. Cash Flow Statement（现金流量表）The cash flow statement provides information about a company's cash inflows and outflows during a specific period of time.4. Statement of Retained Earnings（留存收益表）The statement of retained earnings shows changes in a company's retained earnings over a specific period of time.二、会计原则1. Accrual Basis（权责发生制）Under the accrual basis of accounting, revenues and expenses are recognized when they are earned or incurred, regardless of when cash is received or paid.2. Matching Principle（配比原则）The matching principle requires that expenses be matched with the revenues they help generate in the same accounting period.3. Historical Cost Principle（历史成本原则）The historical cost principle requires that assets be recorded at their original cost, regardless of their current market value.4. Materiality Principle（重要性原则）The materiality principle states that an item should be recorded or disclosed if it is likely to influence the decisions of financial statement users.三、财务分析1. Liquidity Ratio（流动性比率）Liquidity ratios measure a company's ability to meet its short-term obligations. Examples include the current ratio and the quick ratio.2. Profitability Ratio（盈利能力比率）Profitability ratios measure a company's ability to generate profits. Examples include the gross profit margin and the return on equity.3. Solvency Ratio（偿债能力比率）Solvency ratios measure a company's ability to meet its long-term obligations. Examples include the debt-to-equity ratio and the interest coverage ratio.4. Efficiency Ratio（效率比率）Efficiency ratios measure how effectively a company utilizes its assets. Examples include the inventory turnover ratio and the accounts receivable turnover ratio.四、税务管理1. Tax Deduction（税务减免）A tax deduction is an expense that can be subtracted from a taxpayer's gross income to reduce their taxable income.2. Tax Credit（税务抵免）A tax credit is a dollar-for-dollar reduction in a taxpayer's tax liability. It directly reduces the amount of tax owed.3. Taxable Income（应纳税所得额）Taxable income is the amount of income that is subject to taxation after deductions and exemptions have been taken into account.4. Tax Audit（税务审计）A tax audit is an examination of a taxpayer's financial records and accounts to ensure compliance with tax laws and regulations.以上是一些常用的会计英语参考答案，希望能对大家在学习和应用会计英语时有所帮助。

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

会计的英文作文范文英文：As an accountant, my job is to ensure that financial records are accurate and up-to-date. This involves a lot of number crunching and attention to detail. I also need to be familiar with accounting software and be able to analyze financial data.One of the most important skills for an accountant is communication. I need to be able to explain financial information to clients and colleagues who may not have a background in accounting. This requires clear and concise language, as well as the ability to translate complex financial concepts into layman's terms.Another important aspect of my job is staying up-to-date with changes in tax laws and accounting regulations. This can be a challenge, as regulations can change frequently and without warning. However, it's crucial tostay current in order to accurately advise clients and ensure compliance with relevant laws and regulations.Overall, being an accountant requires a combination of technical skills and communication abilities. It's a challenging but rewarding profession that can offer a lot of opportunities for growth and advancement.中文：作为一名会计师，我的工作是确保财务记录准确无误。

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

会计英语考试题目及答案一、选择题（每题2分，共20分）1. Which of the following is a basic accounting principle?A. The Going Concern PrincipleB. The Historical Cost PrincipleC. Both A and BD. Neither A nor BAnswer: C. Both A and B2. What is the term for the systematic arrangement of accounts in a specific order?A. JournalB. LedgerC. Trial BalanceD. Chart of AccountsAnswer: D. Chart of Accounts3. What does the term "Debit" mean in accounting?A. An increase in assetsB. A decrease in liabilitiesC. An increase in equityD. A decrease in expensesAnswer: A. An increase in assets4. Which of the following is not a type of financialstatement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D. Payroll Report5. What is the purpose of an adjusting entry?A. To update the financial recordsB. To prepare for the next accounting periodC. To correct errors in the accounting recordsD. All of the aboveAnswer: D. All of the above6. Which of the following is an example of a current asset?A. InventoryB. LandC. EquipmentD. Bonds PayableAnswer: A. Inventory7. What is the formula for calculating the return on investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Net Income / Investment) * 100D. (Total Assets / Net Income) * 100Answer: C. (Net Income / Investment) * 1008. What is the accounting equation?A. Assets = Liabilities + EquityB. Liabilities - Equity = AssetsC. Assets + Liabilities = EquityD. Equity + Assets = LiabilitiesAnswer: A. Assets = Liabilities + Equity9. What is the purpose of depreciation?A. To reduce the value of an asset over timeB. To increase the value of an asset over timeC. To calculate the cost of an assetD. To determine the net income of a companyAnswer: A. To reduce the value of an asset over time10. Which of the following is not a function of a general ledger?A. To record daily transactionsB. To summarize financial informationC. To provide a detailed account of each transactionD. To prepare financial statementsAnswer: A. To record daily transactions二、简答题（每题5分，共30分）1. Explain the difference between an asset and a liability. Answer: An asset is a resource owned by a business that hasfuture economic benefit, such as cash, inventory, or property.A liability is an obligation or debt that a business owes to others, such as loans, accounts payable, or salaries payable.2. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specificpoint in time, showing the company's assets, liabilities, and equity.3. Define the term "revenue."Answer: Revenue is the income generated from the normal business operations of a company, such as the sale of goodsor services.4. What is the difference between a journal and a ledger?Answer: A journal is a book that records financialtransactions in chronological order, while a ledger is a book that summarizes and organizes the financial transactions by accounts.5. Explain the concept of accrual accounting.Answer: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is received or paid.6. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to ensure that the total debits equal the total credits in the general ledger, indicating that the accounting records are in balance.三、案例分析题（每题25分，共50分）1. A company purchased equipment for $50,000 on January 1, 2023, with a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: Using the straight-line method, the annual depreciation expense is calculated as follows:Depreciation Expense = (Cost of Equipment - Residual Value) / Useful LifeDepreciation Expense = ($50,000 - $0) / 5 = $10,000 per year2. A company has the following transactions for the month of March 2023:- Sold goods for $20,000 on credit.- Purchased inventory for $15,000 in cash.- Paid $2,000 in salaries.- Received $18,。

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

a. Cash withdrawal by owner d. Cash g. Prepaid rentb. Office equipment e. Utilities expenses h. Unearned feesc. Accounts payable f. Office supplies i. Service fees earned1-6 The following are common categories on a classified balance sheet.A. Current assets D. Intangible assetsB. Long-term investments E. Current liabilitiesC. Plant assets F. Long-term liabilitiesFor each of the following items, select the letter that identifies the balance sheet category where the item typically would appear.______ 1. Land not currently used in operations ______ 5. Accounts payable______ 2. Notes payable (due in three years) ______ 6. Store equipment______ 3. Accounts receivable ______ 7. Wages payable______ 4. Trademarks ______ 8. Cash1-7 In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet classification. If the item should not appear on the balance sheet, enter a Z in the blank.A. Current assets D. Intangible assets F. Long-term liabilitiesB. Long-term investments E. Current liabilities G. EquityC. Plant assets______ 1. Long-term investment in stock ______ 12. Accumulated depreciation—Trucks ______ 2. Depreciation expense—Building ______ 13. Cash______ 3. Prepaid rent______ 4. Interest receivable ______ 14. Buildings______ 5. Taxes payable ______ 15. Store supplies______ 6. Automobiles ______ 16. Office equipment______ 7. Notes payable (due in 3 years) ______ 17. Land (used in operations)______ 8. Accounts payable ______ 18. Repairs expense______ 9. Prepaid insurance ______ 19. Office supplies______ 10. Owner, Capital ______ 20. Current portion of long-term note payable ______ 11. Unearned services revenue1-8 In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet classfication. If the item should not appear on the balance sheet, enter a Z in the blank.A. Current assets E. Current liabilitiesB. Long-term investments F. Long-term liabilitiesC. Plant assets G. Equity3-2 The adjusted trial balance for Chiara Company as of December 31, 2008, follows.Debit CreditCash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 30,000Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . 52,000Interest receivable . . . . . . . . . . . . . . . . . . . . . . . . 18,000Notes receivable (due in 90 days) . . . . . . . . . . . . . 168,000Office supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,000Automobiles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168,000Accumulated depreciation—Automobiles . . . . . . . $ 50,000Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138,000Accumulated depreciation—Equipment . . . . . . . . . 18,000Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78,000Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . 96,000Interest payable . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000Salaries payable . . . . . . . . . . . . . . . . . . . . . . . . . . 19,000Unearned fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000Long-term notes payable . . . . . . . . . . . . . . . . . . . 138,000R.Chiara,Capital . . . . . . . . . . . . . . . . . . . . . . . . . 255,800R.Chiara,Withdrawals . . . . . . . . . . . . . . . 46,000Fees earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 484,000Interest earned . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000Depreciation expense—Automobiles . . . . . . . . . . 26,000Depreciation expense—Equipment . . . . . . . . . . . . 18,000Salaries expense . . . . . . . . . . . . . . . . . . . . . . . . . . 188,000Wages expense . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . 32,000Office supplies expense . . . . . . . . . . . . . . . . . . . . 34,000Advertising expense . . . . . . . . . . . . . . . . . . . . . . . 58,000Repairs expense—Automobiles . . . . . . . . . . . . . . 24,800Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,134,800 $1,134,800Required1. Use the information in the adjusted trial balance to prepare (a) the income statement for the year ended December 31,2008; (b) the statement of owner’s equity for the year ended December 31,2008;and (c) the balance sheet as of December 31, 2008.2. Calculate the profit margin for year 2008.3-3 On April 1, 2008, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company’s first month..April 1 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the business.2 Rented furnish ed office space by paying $1,800 cash for the first month’s (April) rent.3 Purchased $1,000 of office supplies for cash.10 Paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins onApril 11.14 Paid $1,600 cash for two weeks’sal aries earned by employees.24 Collected $8,000 cash on commissions from airlines on tickets obtained for customers.28 Paid another $1,600 cash for two weeks’salaries earned by employees.29 Paid $350 cash for minor repairs to the company’s computer.30 Pa id $750 cash for this month’s telephone bill.30 Nozomi withdrew $1,500 cash for personal use.The company’s chart of accounts follows:101 Cash 405 Commissions Earned106 Accounts Receivable 612 Depreciation Expense—Computer Equip.124 Office Supplies 622 Salaries Expense128 Prepaid Insurance 637 Insurance Expense167 Computer Equipment 640 Rent Expense168 Accumulated Depreciation—Computer Equip. 650 Office Supplies Expense209 Salaries Payable 684 Repairs Expense301 J.Nozomi,Capital 688 Telephone Expense302 J.Nozomi,Withdrawals 901 Income SummaryRequired:1. Use the balance column format to set up each ledger account listed in its chart of accounts.2. Prepare journal entries to record the transactions for April and post them to the ledger accounts. The company records prepaid and unearned items in balance sheet accounts.3. Prepare an unadjusted trial balance as of April 30.4. Use the following information to journalize and post adjusting entries for the month:a. Two-thirds of one month’s insurance coverage has expired.b. At the end of the month, $600 of office supplies are still available.c. This month’s depreciation on the computer equipment is $500.d. Employees earned $420 of unpaid and unrecorded salaries as of month-end.e. The company earned $1,750 of commissions that are not yet billed at month-end.5. Prepare the income statement and the statement of owner’s equity for the month of April and the balance sheet at April 30, 2008.6. Prepare journal entries to close the temporary accounts .7. Prepare a post-closing trial balance.。

会计英语会计分录题及答案1、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. well2、Before leaving the village, he visited the old house _____ he spent his childhood. [单选题] *A in which(正确答案)B. whichC. to whichD at which3、You should finish your homework as soon as possible. [单选题] *A. 赶快地B. 尽能力C. 一...就D. 尽快地(正确答案)4、61．How is online shopping changing our way? ? ? ? ? ? life? [单选题] * A．of(正确答案)B．inC．onD．for5、46．The pants look cool.You can ________. [单选题] *A．try it onB．try on itC．try them on(正确答案)D．try on them6、These two films are very interesting. I like them _____. [单选题] *A. eitherB. neitherC. allD. both(正确答案)7、Can I _______ your order now? [单选题] *A. makeC. giveD. take(正确答案)8、The flowers _______ sweet. [单选题] *A. tasteB. smell(正确答案)C. soundD. feel9、_________ we don't stop climate change, many animals and plants in the world will be gone. [单选题] *A.AlthoughB.WhileC.If(正确答案)D.Until10、We often go to the zoo _______ Saturday mornings. [单选题] *A. atB. inC. on(正确答案)11、His picture is on show in London this month. [单选题] *A. 给...看B. 展出(正确答案)C. 出示D. 上演12、-Do you have tickets for Friday? -Sorry, we've got _____ left. [单选题] *A. eitherB. none(正确答案)C. no oneD. neither13、41．My father is a headmaster and he is _____ charge _____ a primary school. [单选题] * A．/, ofB．/, withC．in, of (正确答案)D．in, with14、We can see ______ stars at night if it doesn’t rain. [单选题] *A. a thousand ofB. thousandsC. thousand ofD. thousands of(正确答案)15、The office building will be _______ a library. [单选题] *A. turned onB. turned upC. turned into(正确答案)D. turned off16、How beautiful the flowers are! Let’s take some _______. [单选题] *A. photos(正确答案)B. potatoesC. paintingsD. tomatoes17、I _____ of her since she left school three years ago. [单选题] *A. didn’t hearB. haven’t heard(正确答案)C. was not hearingD. shall not heard18、3．—Will you buy the black car?No, I won't. I will buya(n) ________ one because I don't have enough money. [单选题] *A．cheap(正确答案)B．expensiveC．highD．low19、We ______ to set up a food bank to help hungry people next week.（）[单选题] *A. hadB. are going(正确答案)C. were goingD. went20、He has two sisters but I have not _____. [单选题] *A. noneB. someC. onesD. any(正确答案)21、Many of my classmates are working _______volunteers. [单选题] *A. as(正确答案)B. toC. atD. like22、I always get ______ grades than he does, so maybe I should help him more.（）[单选题] *A. bestB. better(正确答案)C. goodD. well23、28．—Where is Fujian Province?—It’s ________ the southeast of China. [单选题] * A．in (正确答案)B．onC．toD．at24、35．Everyone in China ______ Mid-Autumn Day. [单选题] *A．likes(正确答案)B．likeC．is likingD．are like25、It took a long time to _______ Tom to go shopping with me. [单选题] *A. speakB. tellC. persuade(正确答案)D. talk26、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)27、—Where ______ you ______ for your last winter holiday?—Paris. We had a great time. （）[单选题] *A. did; go(正确答案)B. do; goC. are; goingD. can; go28、If it _______ tomorrow, I won’t go there. [单选题] *A. rains(正确答案)B. is rainingC. will rainD. would rain29、—These shoes look cool. ______ are they?—They are on sale, only $（）[单选题] *A. How much(正确答案)B. How longC. How manyD. How soon30、71．How beautiful the shoes look! Can I________？[单选题] *A．try it onB．try on itC．try them on(正确答案)D．try on them。

会计英语练习题在会计领域中，掌握好英语是非常重要的。

会计英语不仅可以帮助我们与国际行业保持联系，还能提高我们在职场中的竞争力。

下面是一些会计英语练习题，帮助你巩固相关的专业知识。

第一部分：词汇选择题1. The balance sheet provides a snapshot of a company's _____ position at a specific point in time.A. financialB. physicalC. managerialD. operational2. The process of recording, summarizing, and reporting financial transactions of a business is known as _____.A. auditingB. budgetingC. bookkeepingD. forecasting3. An asset acquired for use over a long period of time, such as land or buildings, is called a _____.A. liabilityB. revenueC. expenseD. fixed asset4. The amount of money a business has left after deducting its expenses from its revenue is called _____.A. profitB. lossC. turnoverD. equity5. The process of examining a company's financial records to ensure their accuracy and compliance with laws and regulations is called _____.A. taxationB. auditingC. financingD. investing第二部分：填空题6. The _____ department is responsible for preparing financial statements and analyzing financial data.7. The primary objective of the income statement is to measure a company's _____ performance over a period of time.8. The _____ method of inventory valuation assumes that the cost of goods sold is based on the cost of the most recent purchases.9. The _____ ratio measures a company's ability to meet its short-term financial obligations.10. The _____ principle requires that expenses be recognized in the same accounting period as the revenue they help generate.第三部分：阅读理解题请阅读以下会计报表的摘录，并回答问题。

会计英语作业Exercises for Unit TwoMultiple ChoicesA1. Which of the following users are not external users of accounting information?A. ManagersB. CreditorsC. InvestorsD. AnalystsD2. Which of the following is not an accounting standard-setting organization?A. FASBB. IASBC. MOFD. GAAPC3. The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and _______.A. cost accountingB. financial managementC. managerial accountingD. tax accountingD4. CPAs provide services of the following except ________.A. auditB. consultingC. taxD. holding examination A5. Which of the following service involves providing an independent report on the appropriateness of financial statements?A. AuditB. TaxC. ConsultingD. BudgetingD6. Accountants employed by large corporations may work in the areas of the following except _______.A. product costing and pricingB. budgetingC. internal auditingD. product producingB7. ______ information is trusted by users. ______ information is helpful in contrasting organizations.A. RelevantB. ReliableC. ComparableD. SeparateA8. The ______ assumption assumes that a business will continue in the same lines of the business as those in which it is currently involved.A. Going-concernB. accounting periodC. accounting entityD. monetary unitB9. The ______ assumption assures that accounting information is reported at regular intervals.A. Going-concernB. accounting periodC. accounting entityD. monetary unitB10. The purpose of ______ principle is to allow meaningfulinter-period comparison of an entity.A. matchingB. consistencyC. materialityD. conservatismTrue-FalseT 1. Accounting is a set of concepts and techniques that are used to measure and report financial information about an legal unit.T 2. Business managers need accounting information to make sound leadership decisions.F 3. Managerial accounting is primarily concerned with providing information to parties outside the firm.F 4. External users control the actual preparation of financial reports and do not rely on CPA’s opinion on financial reports.T 5. Investors and creditors place great reliance on financial statements in making their investment and credit decisions.F 6. Code of ethics can resolve all problems of accounting ethics.T 7. If a department in one store has its own accounting system and records transactions with other department, then it is an accounting entity.T8. Financial statements are presented in the currency of the country where an entity operates.T9. The value of money is constant over time.T10. The historical cost has an important advantage over other valuations: it is reliable. F11. Companies account for liabilities on a cost basis.T12. If accounting procedures are changed, the fact of the change and its effect on reported result are supposed to bedisclosed in the financial statements.T13. In general, expenses are not recorded as soon as they become probable.After several months of planning, Jasmine Worthy started s haircutting business called Expressions. The following events (next page) occurred during its first month of business. Indicate the effect of each transaction on the accounting equation, using the following tabular headings.a. On August 1, Worthy invested $3,000 cash and $15,000 of equipment in Expressions.b. On August 2, Expressions paid $600 cash for furniture for the shop.c. On August 3, Expressions paid $500 cash to rent space in a strip mall for August.d. On August 4, it purchased $1,200 of equipment on credit for the shop (using a long-term note payable).e. On August 5, Expressions opened for business. Cash received from haircutting services in the first week and a half of business (ended August 15) was $825.f. On August 15, it provided $100 of haircutting services on account.g. On August 17, it received $100 check for services previously rendered on account.h. On August 17, it paid $125 cash to an assistant for hours worked during the grand opening.i. Cash received from services provided during the second half of August was $930.j. On August 31, it paid a $400 installment toward principal on the note payable entered into on August 4.k. On August 31, Worthy made a $900 cash withdrawal fromthe company for personal use.a.$3,000 $15,000 $18,000 investmentb.-$600 $600 expenses c,-$500 -$500 expenses d, $1,200 $1,200 expenses e,$825 $825 revenue f$100 $100 revenue g $100-$100 revenue h,-$125-$125 expenses i$930$930 revenue j-$400-$400 expenses k,-$900-$900 withdrawal $2330 + $0 + $600 + $16200 = $675 + $18455 Cash Furniture J. Worthy,+ == + Explanation of changein equity Equipment + + Note Payable Assets Liabilities Owner’ s Equit y。

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

英语会计考试题目及答案一、选择题（每题2分，共20分）1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Liabilities = Assets - EquityAnswer: A2. Which of the following is not a type of intangible asset?A. PatentB. TrademarkC. CopyrightD. InventoryAnswer: D3. What is the purpose of adjusting entries?A. To correct errorsB. To update the financial statementsC. To prepare for closing the booksD. All of the aboveAnswer: D4. What is the term for the process of allocating costs to specific cost objects?A. Cost allocationB. Cost centeringC. Cost accountingD. Cost trackingAnswer: A5. Which of the following is an example of a non-current liability?A. Accounts payableB. Long-term debtC. Wages payableD. Sales tax payableAnswer: B二、简答题（每题10分，共20分）6. Explain the concept of depreciation and its impact on financial statements.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It reflects the consumption of the asset's economic benefits and is used to match the expense with the revenue generated by the asset. The impact on financial statements includes a reduction in the asset's book value on the balance sheet and an increase in the accumulated depreciation account, as well as a decrease in net income on the income statement due to the depreciation expense.7. What are the main differences between cash and accrualaccounting?Answer: Cash accounting records transactions when cash is received or paid, focusing on the actual movement of cash. Accrual accounting, on the other hand, records transactions when they occur, regardless of when cash is received or paid. Accrual accounting provides a more comprehensive picture of a company's financial performance by matching revenues with the expenses incurred to generate those revenues.三、计算题（每题15分，共30分）8. If a company purchased a machine for $120,000 with an estimated useful life of 10 years and no residual value, calculate the annual depreciation expense using the straight-line method.Answer: Annual depreciation expense = (Cost of the machine - Residual value) / Useful life = ($120,000 - $0) / 10 years = $12,000 per year.9. A company has the following accounts at the end of the year: Accounts Receivable $50,000, Inventory $30,000, and Prepaid Expenses $10,000. Calculate the current assets.Answer: Current assets = Accounts Receivable + Inventory + Prepaid Expenses = $50,000 + $30,000 + $10,000 = $90,000.四、案例分析题（每题15分，共15分）10. A company reported net income of $200,000 for the year. However, they made an error in recording a $10,000 expense that was not included in the income statement. What is thecorrected net income?Answer: The corrected net income should be reduced by the omitted expense. Therefore, the corrected net income = Original net income - Omitted expense = $200,000 - $10,000 = $190,000.五、论述题（每题15分，共15分）11. Discuss the importance of internal controls in preventing fraud and ensuring accurate financial reporting.Answer: Internal controls are critical in preventing fraud and ensuring accurate financial reporting as they provide a system of checks and balances within an organization. They help to safeguard assets, promote operational efficiency, and ensure compliance with laws and regulations. Effective internal controls can deter and detect errors or fraud, thereby enhancing the reliability and integrity of financial statements.考试结束，请考生停止作答。

会计英语作业⼀Accounting Exercises OneⅠ. Match the terms in column A with the definitions in column BA B1. government accountant a. provide useful information for decision-making2. objectives of financial accounting b person must pass a series of examinations andmeet certain other requirements3. private accountant c. work for one employer and offer services such asAccounting, budgeting, and internal auditing4. Certified Public Accountant d. audit tax returns and accumulate financial informationfor federal, provincial, and municipal agencies5. public accountant e. the language of business6. accounting f. offer auditing, management advisory, and tax services7. comprehensive income g. notes payable8. revenues h. sales9. expenses i. interest paid to bank10. gains j. distributions of cash dividends to owners11. losses k. services received as investments by owners12. assets l. land13. liabilities m. losses from incidental transactions of an entity14. equity or net assets n. change in equity of an entity from transactions andcircumstances from non-owner sources15. investments by owners o. residual interest in the assets of an entity16. distributions to owners p. increases in equity from peripheral transactions of an entityⅡ. Decide whether the following statements are true or false. Write T for true and F for false( ) 1. Accountants have an ethical obligation to maintain only moral competence.( ) 2. Accounting equation accounts for the common quantitative relation among accounting elements: Assets = Liabilities + Owner’s Equity( ) 3. Accounting is a system of gathering, summarizing and communicating financial information for a business firm, government or other organizations.( ) 4. Journal entries are made before they have been entered into the ledger accounts.( ) 5. The equality of a trial balance means that there are no error made in the previous accounting procedures. ( ) 6. If at the end of an accounting period there is a debit balance in the income summary account, this means that the revenue has exceeded expense.( ) 7. The important role of the worksheet is to aid the accountant by bringing together all the data needed for preparing financial statements.( ) 8. A worksheet is a substitute for the financial statements.( ) 9. Account Receivable is classified as a current asset.( ) 10. The Allowance for Uncollectible Accounts is a liability because it usually has a net credit ending balance. ( ) 11. Recoveries of an account previously written off are, when an Allowance ofr Uncollectible Accounts account is used, credited to the Bad Debts account.( ) 12. Weighted Average method assigns different unit cost to the same inventory item under both the perpetual inventory system and the periodic inventory method.( ) 13. Inventory pricing methods can be changed from period to period at will to control net income.( ) 14. Under the perpetual inventory system, the Cost of Goods Sold account is debited and the Merchandise Inventory account is credited for each sale of merchandise inventory.( ) 15. When the FIFO method of costing inventory is used, costs are assumed to be charged against revenue in the order in which they are incurred.Ⅲ. Choose the best answer1. Which of the following describes accounting?A. is the language of businessB. is an information systemC. is useful decision makingD. all of the above2. An accounting process includes all of the following steps except ____.A. analyzingB. planningC. classifyingD. summarizing3. Accounting information is used by ____.A. businessesB. government regulation agenciesC. labor unionsD. all of the above4. Traylor Company paid $2,850 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 equity.C. have no effect on total assetsD. decrease assets and decrease liabilities5. Which of these is/ are an example of an asset account? ____.A. CashB. Accounts receivableC. InvestmentsD. All of the above6. 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 have ____.A. $68,400B.$46,800C. $181,900D. Cannot be determined from the information given.7. During 2007, Bustamante Co. incurred salary expense of $240,000. Beginning and ending Salary Payable was $4,000 and $8,000, respectively. In 2007, Bustamante paid salaries of ____.A. $248,000B. $240,000C. $236,000D. $244,0008. An adjusting entry could contain all of following except ____.A. a debit to Unearned RevenueB. a credit to CashC. a debit to Interest ReceivableD. a credit to Salary Payable9. The intangible asset goodwill may be: .A. capitalized only when purchased.B. capitalized either when purchased or created internally.C. capitalized only when created internallyD. written off directly to retained earnings.10. For a non-monetary exchange of plant assets, if the exchange lacks commercial substance, accounting recognition should not be given to: . A. a loss when the assets exchanged. B. a gain when the assets exchangedC. part of a gain when the assets exchanged and cash is received.D. no gain or lass.11. You own a Lawn Service business. If you charge a customer $30 for mowing their lawn, what is the $30 to your business? . A. Revenue. B. An expense. C. A liability D. An obligation12. If total assets were $900,000 and total liabilities were $300,000, the owner’s equity would be:.A. $ 300,000B. $ 600,000C. $ 1200,000D. $ 900,00013. Land is purchased with cash for $40,000. What effect will this transaction have on the accounting equation? .A. Increase assets and owner’s equity by $40,000.B. Increase assets and liabilities by $40,000.C. Decrease owner’s equity by $40,000 and increase assets by $40,000D. No net effect on any of the accounting equation elements.14. The balance in Allowance for Doubtful Accounts, at any given time, represents:A. estimated uncollectible accounts receivable not yet written off.B. the amount of accounts receivable written off.C. the amount reserved to pay for bad debts.D. the amount lost to bad debts15. The method of increasing the expense when the business writes an account off is called:A. aging method.B. allowance method.C. percent of sales method.D. direct write-off methodⅣ. Supply the missing information in the following statementsOneMany people and __1__ use accounting information that __2__ prepare in order to make sound decisions. That’s why it is important for these people to understand how this information is created. To __3__ communication, accountants establish __4__ that business people can use to ensure they are talking about the same thing. Suppose, a bookstore sells books: when should the accountant __5__ the sale----at the moment the books are shipped (accrual accounting) or at the time__6__ for these books is received (cash accounting)? Whether the store owner uses ___7__ or the cash basis accounting rule is not important as long as a rule is established that requires the owner to __8__ which system of rule is being used in __9__. All the rules of measurement for accounting __10__ in one group and called Generally AcceptedAccounting Principles (GAAP).TwoIn practice, it may be necessary to know __1__ of inventory when perpetual inventory records are not maintained and it is impractical to take __2__. For example, a business that uses __3__ may need monthly income statements, but taking a physical inventory each month may be too costly. Moreover, when __4__ such as a fire has destroyed the inventory, the amount of __5__ must be determined. In this case, taking a physical inventory is __6__, and even if __7__ have been kept, these records may also __8__. In such cases, __9__ can be estimated by using (1) the retail method or (2) __10__. Ⅴ. Translate the following into English1. 会计等式2. 复式记账基本原理3. 会计期间4. 确认收⼊原则5. 电汇6. 过账是将分录信息从⽇记账过⼊分类账的过程。

会计英语实训考试题及答案一、选择题（每题2分，共20分）1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Revenue – Expenses = Net IncomeC. Assets = Liabilities – EquityD. Liabilities = Assets – Equity答案：A2. Which of the following is not an accounting principle?A. ConsistencyB. MaterialityC. TimelinessD. Flexibility答案：D3. What is the purpose of adjusting entries?A. To correct past errorsB. To update the financial records for the current periodC. To prepare for the next accounting periodD. To estimate future revenues答案：B4. What is the term for the process of recording transactions in the general journal?A. JournalizingB. PostingC. ClosingD. Adjusting答案：A5. Which of the following is a type of liability?A. Common stockB. Retained earningsC. Accounts payableD. Dividends payable答案：C6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. SGA答案：A7. What is the purpose of a trial balance?A. To summarize the financial statementsB. To prove the accuracy of the accounting recordsC. To calculate the net incomeD. To determine the value of assets答案：B8. What is the accounting term for the amount of money a company owes to its suppliers?A. Accounts receivableB. Accounts payableC. Notes payableD. Accrued liabilities答案：B9. What is the term for the process of transferring journal entries to the ledger accounts?A. JournalizingB. PostingC. ClosingD. Adjusting答案：B10. Which of the following is not a financial statement?A. Balance sheetB. Income statementC. Cash flow statementD. Budget答案：D二、简答题（每题10分，共30分）1. Explain the difference between revenue and income.答案：Revenue refers to the inflow of cash or other assets from normal business operations. Income, on the other hand,is the net result of revenues and gains minus the expensesand losses. It is a measure of profitability over a period of time.2. What are the steps involved in the accounting cycle?答案：The accounting cycle involves the following steps: 1) Identifying and recording transactions, 2) Journalizing, 3) Posting to the ledger accounts, 4) Preparing a trial balance, 5) Adjusting entries, 6) Posting adjustments, 7) Preparing an adjusted trial balance, 8) Closing entries, and 9) Preparing financial statements.3. What is the purpose of depreciation in accounting?答案：Depreciation is the systematic allocation of thecost of a tangible asset over its useful life. It is used to match the expense of using the asset with the revenue it generates over time, in accordance with the matchingprinciple.三、案例分析题（每题25分，共50分）1. Assume you are the accountant for a company that has just purchased a piece of equipment for $50,000. The equipment is expected to have a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.答案：The annual depreciation expense using the straight-line method is calculated as follows:Cost of the equipment = $50,000Useful life = 5 yearsAnnual depreciation expense = (Cost of the equipment –Residual value) / Useful lifeAnnual depreciation expense = ($50,000 – $0) / 5 = $10,0002. A company has the following transactions for the month of January:- Purchased inventory on credit for $20,000.- Sold inventory on credit for $30,000.- Paid cash for office supplies of $1,000.- Received cash from customers for $25,000.- Paid cash for salaries of $15,000.Prepare the journal entries for these transactions.答案：a) Purchase of inventory on credit:Dr. Inventory $20,000Cr. Accounts Payable $20,000b) Sale of inventory on credit:Dr. Accounts Receivable $30,000Cr. Sales Revenue $30,000c) Payment for office supplies。

《会计英语》练习题及答案一、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 3B 1 and 4C 3 onlyD 2 and 32.Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010?A.$8 500 DrB.$8 500 CrC.$14 000 DrD.$14 000 Cr3.Should dividends paid appear on the face of a company’s cash flow statement?A. Y esB. NoC. Not sureD. Either4.Which of the following inventory valuation methods is likely to lead to the highestfigure for closing inventory at a time when prices are dropping?A. Weighted Average costB. First in first out (FIFO)C. Last in first out (LIFO)D. Unit cost5. Which of following items may appear as non-current assets in a company’s the statement of financial position?(1) plant, equipment, and property(2) company car(3) €4000 cash(4) €1000 chequeA. (1), (3)B. (1), (2)C. (2), (3)D. (2), (4)6. Which of the following items may appear as current liabilities in a company’s balance sheet?(1) investment in subsidiary(2) Loan matured within one year.(3) income tax accrued untill year end.(4) Preference dividend accruedA (1), (2) and (3)B (1), (2) and (4)C (1), (3) and (4)D (2), (3) and (4)7. The trial balance totals of Gamma at 30 September 2010 are:Debit $992,640Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance.A 1 and 2B 2 and 3C 2 and 4D 3 and 48. Listed below are some characteristics of financial information.(1) True(2) Prudence(3) Completeness(4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only9. Which of the following statements are correct?(1) to be prudent, company charge depreciation annually on the fixed asset(2) substance over form means that the commercial effect of a transaction must a lways be shown in the financial statements even if this differs from legal form(3) in order to achieve the comparable, items should be treated in the same way year on yearA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only10. which of the following about accruals concept are correct?(1) all financial statements are based on the accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred in the pe riod irrelevant with it’s paid or notA. 2 and 3 onlyB. All of themC. 1 and 2 onlyD. 3 only二、翻译题1、将下列分录翻译成英文1.借：固定资产清理 30 000累计折旧 10 000贷：固定资产 40 0002．借：应付票据 40 000贷：银行存款 40 0002、将下列词组按要求翻译（中翻英，英翻中）(1) 零用资金(2) 本票(3) 试算平衡(4) 不动产、厂房和设备(5) Notes and coins(6) money order(7) general ledger(8) direct debt(9) 报销(10) revenue and gains三、业务题Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore all the tax):1)He invests $80 000 of his money in his business bank account2)He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods isdelivered right after the payment3) A sale is made for $3 000 –the customer pays by cheque4)Johnny makes another sale for $2 000 and the customer promises to pay in the future5)He then buys goods from another supplier, Kamen, for $2 000 on credit, goods isdelivered on time6)He pays a telephone bill of $800 by cheque7)The credit customer pays the balance on his account8)He returened some faulty goods to his supplier Kamen, which worth $400.9)Bank interest of $70 is received10)A cheque customer returned $400 goods to him for a refund参考答案1、单选题1-5 CCACB 6-10 DCABA2、翻译题1）中翻英1.Dr disposal of fixed assetDepreciationCr fixed asset2．Dr notes payableCr bank4、业务题1)Dr CashCr capital2)Dr finished goodsCr Cash3)Dr CashCr sales revenue4)Dr accounts receivableCr sales revenue5)Dr finished goodsCr accounts receivable6)Dr administrative expenseCr Cash7)Dr CashCr accounts receivable8)Dr CashCr finished goods9)Dr CashCr financial expense10)Dr sales revenueCr Cash下面是经典歌词100句，朋友们可以享受下，不需要的朋友可以下载后编辑删除！！谢谢！！林夕经典歌词1、若只是喜欢，何必夸张成爱。

a. Cash withdrawal by owner d. Cash g. Prepaid rentb. Office equipment e. Utilities expenses h. Unearned feesc. Accounts payable f. Office supplies i. Service fees earned1-6 The following are common categories on a classified balance sheet.A. Current assets D. Intangible assetsB. Long-term investments E. Current liabilitiesC. Plant assets F. Long-term liabilitiesFor each of the following items, select the letter that identifies the balance sheet category where the item typically would appear.______ 1. Land not currently used in operations ______ 5. Accounts payable______ 2. Notes payable (due in three years) ______ 6. Store equipment______ 3. Accounts receivable ______ 7. Wages payable______ 4. Trademarks ______ 8. Cash1-7 In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet classification. If the item should not appear on the balance sheet, enter a Z in the blank.A. Current assets D. Intangible assets F. Long-term liabilitiesB. Long-term investments E. Current liabilities G. EquityC. Plant assets______ 1. Long-term investment in stock ______ 12. Accumulated depreciation—Trucks ______ 2. Depreciation expense—Building ______ 13. Cash______ 3. Prepaid rent______ 4. Interest receivable ______ 14. Buildings______ 5. Taxes payable ______ 15. Store supplies______ 6. Automobiles ______ 16. Office equipment______ 7. Notes payable (due in 3 years) ______ 17. Land (used in operations)______ 8. Accounts payable ______ 18. Repairs expense______ 9. Prepaid insurance ______ 19. Office supplies______ 10. Owner, Capital ______ 20. Current portion of long-term note payable ______ 11. Unearned services revenue1-8 In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet classfication. If the item should not appear on the balance sheet, enter a Z in the blank.A. Current assets E. Current liabilitiesB. Long-term investments F. Long-term liabilitiesC. Plant assets G. Equity3-2 The adjusted trial balance for Chiara Company as of December 31, 2008, follows.Debit CreditCash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 30,000Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . 52,000Interest receivable . . . . . . . . . . . . . . . . . . . . . . . . 18,000Notes receivable (due in 90 days) . . . . . . . . . . . . . 168,000Office supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,000Automobiles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168,000Accumulated depreciation—Automobiles . . . . . . . $ 50,000Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138,000Accumulated depreciation—Equipment . . . . . . . . . 18,000Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78,000Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . 96,000Interest payable . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000Salaries payable . . . . . . . . . . . . . . . . . . . . . . . . . . 19,000Unearned fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000Long-term notes payable . . . . . . . . . . . . . . . . . . . 138,000R.Chiara,Capital . . . . . . . . . . . . . . . . . . . . . . . . . 255,800R.Chiara,Withdrawals . . . . . . . . . . . . . . . 46,000Fees earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 484,000Interest earned . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000Depreciation expense—Automobiles . . . . . . . . . . 26,000Depreciation expense—Equipment . . . . . . . . . . . . 18,000Salaries expense . . . . . . . . . . . . . . . . . . . . . . . . . . 188,000Wages expense . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . 32,000Office supplies expense . . . . . . . . . . . . . . . . . . . . 34,000Advertising expense . . . . . . . . . . . . . . . . . . . . . . . 58,000Repairs expense—Automobiles . . . . . . . . . . . . . . 24,800Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,134,800 $1,134,800Required1. Use the information in the adjusted trial balance to prepare (a) the income statement for the year ended December 31,2008; (b) the statement of owner’s equity for the year ended December 31,2008;and (c) the balance sheet as of December 31, 2008.2. Calculate the profit margin for year 2008.3-3 On April 1, 2008, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company’s first month..April 1 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the business.2 Rented furnished office space by paying $1,800 cash for the first month’s (April) rent.3 Purchased $1,000 of office supplies for cash.10 Paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins onApril 11.14 Paid $1,600 cash for two weeks’salaries earned by employees.24 Collected $8,000 cash on commissions from airlines on tickets obtained for customers.28 Paid another $1,600 cash for two weeks’salaries earned by employees.29 Paid $350 cash for minor rep airs to the company’s computer.30 Paid $750 cash for this month’s telephone bill.30 Nozomi withdrew $1,500 cash for personal use.The company’s chart of accounts follows:101 Cash 405 Commissions Earned106 Accounts Receivable 612 Depreciation Expense—Computer Equip.124 Office Supplies 622 Salaries Expense128 Prepaid Insurance 637 Insurance Expense167 Computer Equipment 640 Rent Expense168 Accumulated Depreciation—Computer Equip. 650 Office Supplies Expense209 Salaries Payable 684 Repairs Expense301 J.Nozomi,Capital 688 Telephone Expense302 J.Nozomi,Withdrawals 901 Income SummaryRequired:1. Use the balance column format to set up each ledger account listed in its chart of accounts.2. Prepare journal entries to record the transactions for April and post them to the ledger accounts. The company records prepaid and unearned items in balance sheet accounts.3. Prepare an unadjusted trial balance as of April 30.4. Use the following information to journalize and post adjusting entries for the month:a. Two-thirds of one month’s insurance coverage has expired.b. At the end of the month, $600 of office supplies are still available.c. This month’s depreciation on the computer equipment is $500.d. Employees earned $420 of unpaid and unrecorded salaries as of month-end.e. The company earned $1,750 of commissions that are not yet billed at month-end.5. Prepare the income statement and the statement of owner’s equity for the month of April a nd the balance sheet at April 30, 2008.6. Prepare journal entries to close the temporary accounts .7. Prepare a post-closing trial balance.。