会计英语（A）试题及答案

会计英语期末考试题（A卷）

I. Multiple Choices (10%) 1、Users of accounting information who have a direct interest in the business include（ ）.

A. Present and Potential Investors; B. Present and Potential Creditors; C. Management;

D. Tax Authorities; E. Customers and the general public 2、In most cases, the management of a corporation consists of ( ).

A、president; B、vice president; C、controller; D、treasurer; E、secretary 3、Which of the following expressions are belonged to intangible assets? ( )

A、cash in the safe; B. accounting system software; C. brand name; D. office building;

E. customer and supplier relationship 4、The source documents of the business transaction include ( ).

A、cancelled checks; B、supplier invoices; C、cash receipts; D、purchase orders; E、notes for loan

5、Which of the following businesses should draw up financial statements? ( ).

A、private individuals; B、non-profit organizations; C、retailers; D、wholesalers;

E、service Industries

6、The closing entries consist of ( ) steps. A、2; B、3; C、4; D、5; E、6

7、Cash receipts of a company include ( ).

A、bills; B、coins; C、promissory note signed by the customer; D、checks signed by the customer;

E、goods paid by the credit cards

8、Cash flow can be divided into three components which are ( ). A、Managing cash flow; B、Operating cash flow; C、Investing cash flow; D、Financing cash flow;

E、Marketing cash flow

9、Three generally accepted methods that may be used to estimate the allowance are

( ). A、Percentage of Credit Sales Method; B、Total Sales Method; C、Accounts Receivable Aging Method; D、Percentage of Receivables Method; E、Straight-line Method

10、A promissory note is signed on October 3rd, due in 60 days, maturity date of the note is ( ).

A、November 30th; B、December 1st; C、December 2nd; D、December 3rd; E、December 4th

II. Write T (true) before the statements which are true and F (false) before the statements which are false. (5%) 1、（ ）Stockholders should take part in the daily management and the decision-making.

2、（ ）Purchasing assets by incurring a liability will increase both the assets and liabilities.

However, owner’s equity will be unaffected. 3、（ ）The balance of debits and credits means that there is not any error during the recording

and calculating. 4、（ ） At the end of an accounting period, the prepaid expenses should be adjusted.

Otherwise, the assets will be understated and the expenses will be exaggerated. 5、（ ）More profit means more cash on hand.

III. Words and Terms (16%) 1、Notes Receivable ______________________ 2、Prepaid Insurance ___________________

3、journal __________________ 4、Accumulated Depreciation ____________________ 5、accrual accounting __________________6、Sales returns and allowances ________________

7、bad debts __________________ 8、maturity date ____________________

9、存货 _________________ 10、预收影印费_________________________

11、复式记账________________________ 12、红利 ______________________

13、会计循环_______________________ 14、试算平衡 _________________________ 15、损益汇总账户 ______________________16、有价证券_______________________

IV. Fill in the following blanks with proper words. (14%) 1、Three basic forms of business organization are：____________________、________________ and

corporations . 2、The expanded accounting equation is: Assets = Liabilities + Owner’s equity + ________________

— _________________ 3、Basically, the T account has three parts: a _______________, the debit and the _____________.

4、Promissory notes are classified as ______________________ notes and ____________________

notes. 5、The _______________________ is a collection of the business’s accounts and often takes the

form of simple ___________________________ account. 6、At the beginning of accounting period, the investment cost of marketable securities includes

________________, taxes, and ________________________ . 7、Net income equals _____________________________ less ____________________________.

V. Translate the following sentences into Chinese. (15%) 1、Accounting is defined as “an information system that measures, processes, and communicates

financial information about an identifiable economic entity”. 2、Cash consists of money or any medium of exchange that a bank will accept at face value for

deposit, and money in a bank or banks. 3、The accounting cycle refers to the accounting process that begins with the analysis of transactions

to the closing of books. 4、Analyzing how the balance sheet changes over time will reveal essential information about the

company’s business trends. 5、The estimate of the uncollectibles at the end of a fiscal period should be based on past experience

and forecasts of future business activity.