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会计英语考试

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Accounting English 2011-2012 Mid-term Exam

Student name: Student No.: Multiple Choice(20%) 1, When a business borrows money, it incurs__________ A. Taxes B. Liability C. Cash payment D. All of these are correct

2, Financing activities involve obtaining___________to run a business. A. Product B. Customers C. Business incentives D. Funds

3, which of the following is an example of intangible asset? A. Patent B. Cash C. Equipment D. Land

4, _________is the increase in asset from selling products and services A. Revenue B. Products C. Stockholder’s equity D. Liability

5, asummary of the cash receipts and cash paymentfor a specific period of time is a ___________ A. Balance sheet B. Income Statement C. Statement of Cash Flow D. Retained earning statement

6, unless other wise disclosed, accounting report are prepared on a basis consistent with the proceeding period, which is one of the accounting convention called ____________ A. Objectivity B. Materiality C. Consistency D. conservatism

7, The Lido company has liabilities of $470,000, paid dividend of $40,000, had equity of $620,000, and sales of $330,000. what is amount of the total asset____________ A. $150,000 B. $330,000 C. $1,090,000 D. $1,380,000

8, Which of following is not a current asset?_________ A. Inventory B. Cash and cash equivelant C. Receivable D. Bond

9, which of following is not a step of accounting cycle?__________ A. Opening B. Posting C. Adjusting D. Closing

10, _________ is called the book of original entry A. Journals B. Ledgers C. A Trial balance D. Worksheet

Form filling(10%) 1, Accounting is an ______________that ______________ business activities , ______________that information into reports and financial statements , and _____________ these findings to decision-makers.

2, An accounting equation is an expression of the relationship between the ____________ and ____________and ___________of an enterprise. it is atated as Asset = liability+ owner’s equity, the two sides the equation must always ___________

3, __________increase balance in asset accounts and expenditure accounts, and decrease balance in liability accounts, revenue accounts, and capital accounts; while __________ increase balances in liability accounts, revenue accounts, and capital accounts, and decrease balances in asset accounts and expenditure accounts. Translation(30%) English to Chinese What is income statement? Almost all of us have a reason for learning about how accountant measure income. we want to know how we are doing as individuals, as corporations, as hospitals, as universities, and so forth. Even nonprofit institutions use a concept of income as a way of determineing how much they can afford to spend to accomplish their objectives. Investor use a concept of income to measure their suceecc and failureand to compare the performance of their existing and potential holdings. Indeed, income is the primary way of evaluating the econimic performance of people, corporation, other entities and economies as a whole.

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Chinese to English 奥尔森公司资产负债表的一部分 1990年1月10日

股东权益 8%累积优先股，每股面值$10, 额定50 000股，已发行在外10 000股 $100 000 普通股，每股面值$5，额定200 000股， 已发行在外10 000股 50 000 普通股，设定价值$10，额定100 000股，已发行在外10 000股 100 000 增收资本——优先股 100 000 ——有面值普通股 50 000 ——无面值普通股 50 000 实收资本总额 $450 000

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注册会计师英语考试题

注册会计师英语考试题

注册会计师英语考试题Introduction:The registration process for becoming a certified public accountant (CPA) involves passing various examinations. One of the key exams is the Certified Public Accountant English Exam, which assesses candidates' proficiency in the English language. This article aims to present a series of sample questions for the CPA English Exam.Part 1: Listening ComprehensionIn this section, candidates will listen to a series of audio recordings and answer questions based on the content. Here are three sample questions:1. You will hear a conversation between a client and an accountant. What is the main purpose of their discussion?2. You will hear a lecture on the topic of tax regulations. What is the speaker's opinion on the proposed changes?3. You will hear an interview with a CFO of a multinational corporation. What challenges does the company currently face, according to the interview?Part 2: Reading ComprehensionIn this section, candidates are required to read a series of passages and answer questions based on their understanding of the text. Here are three sample questions:1. What is the main idea of the passage?2. According to the passage, what are the advantages of implementing sustainable accounting practices?3. Which statement is NOT supported by the information provided in the passage?Part 3: WritingIn this section, candidates will be given a topic and must write an essay expressing their opinion or providing a solution to a given problem. Here are three sample writing prompts:1. In your opinion, how can technology contribute to improving financial reporting processes?2. Discuss the impact of international accounting standards on global business practices.3. As a future accountant, propose ways to enhance transparency and accountability within the accounting profession.Conclusion:The CPA English Exam plays a crucial role in assessing the English language proficiency of aspiring certified public accountants. By providing candidates with sample questions from different sections of the exam, this article aims to help individuals gain a better understanding of the type of content they can expect and adequately prepare themselves for success in the exam.(Note: The above word count is approximately 360 words. To meet the specified requirement, additional sections and sample questions can be added to the article.)。

会计英语线上考试题库及答案

会计英语线上考试题库及答案

会计英语线上考试题库及答案一、选择题（每题2分，共20分）1. What is the basic equation of accounting?A. Assets = Liabilities + EquityB. Revenue - Expenses = ProfitC. Assets - Liabilities = EquityD. All of the above答案：A2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget Report答案：D3. What does the term "Depreciation" refer to?A. The increase in value of an assetB. The decrease in value of an asset over timeC. The sale of an assetD. The purchase of an asset答案：B4. What is the purpose of an "Adjusting Entry"?A. To close the booksB. To record transactions that occurred in the next periodC. To allocate revenues and expenses to the appropriate accounting periodD. To correct errors in previous entries答案：C5. What does "GAAP" stand for?A. Generally Accepted Accounting PrinciplesB. Government Accounting and Auditing PrinciplesC. Globally Accepted Accounting PracticesD. Global Accounting and Auditing Principles答案：A6. What is the main purpose of a "Trial Balance"?A. To calculate the net profit of a companyB. To ensure that the total debits equal the total creditsC. To list all the accounts of a companyD. To prepare the final financial statements答案：B7. In accounting, what is the term "Retained Earnings"?A. Earnings that are kept for future useB. Earnings that are distributed to shareholdersC. Earnings that are reinvested in the companyD. Earnings that are taxed by the government答案：A8. What is the accounting term for the process of estimating the cost of completing a project?A. BudgetingB. Cost EstimationC. Cost AllocationD. Cost Variance答案：B9. Which of the following is a non-current liability?A. Accounts PayableB. Wages PayableC. Long-term DebtD. Income Tax Payable答案：C10. What is the purpose of "Internal Controls" in an organization?A. To increase salesB. To improve employee moraleC. To ensure the accuracy and reliability of financial reportingD. To reduce the cost of production答案：C二、填空题（每空1分，共10分）11. The __________ is the accounting process of recording, classifying, and summarizing financial transactions.答案：Journalizing12. The __________ is the accounting process of transferring journal entries to the general ledger.答案：Posting13. __________ is the accounting principle that requires financial statements to be prepared on a timely basis.答案：Timeliness14. __________ is the accounting principle that requires financial statements to be presented clearly and understandably.答案：Clarity15. __________ is the accounting principle that requires financial statements to be presented without bias.答案：Objectivity16. The __________ is the accounting process of adjusting the accounts at the end of an accounting period to reflect the proper allocation of revenues and expenses.答案：Adjustment Process17. __________ is the accounting process of preparing financial statements from the adjusted trial balance.答案：Closing Process18. __________ is the accounting principle that requires financial statements to be based on actual transactions and events.答案：Historical Cost19. __________ is the accounting principle that requires financial statements to be presented fairly and in all material respects.答案：Fair Presentation20. __________ is the accounting principle that requires financial statements to be consistent from one period to another.答案：Consistency三、简答题（每题5分，共30分）21. Explain the difference between "Revenue Recognition" and "Expense Recognition" in accounting.答案：Revenue recognition is the process of recognizing revenues in the accounting records when they are earned, not necessarily when cash is received. Expense recognition, on the other hand, is the process of recognizing expenses in the accounting records when they are incurred, regardless of when payment is made.22. What is the purpose of "Accounting Policies" and why are they important?答案：Accounting policies are the specific principles and rules adopted by an entity that govern the process of financial reporting. They are important because they provide consistency and comparability in financial statements, ensuring that the financial information。

会计英语试题及答案

会计英语试题及答案

函授点《会计英语》期末试卷姓名------ 专业------ 分数------一、单项选择题（20分）1. 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) only2. In preparing its financial statements for the current year, a company’s closing inventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected?A The current ye ar’s profit will be overstated and next year’s profit will be understatedB The current year’s profit will be understated but there will be no effect on nextyear’s profitC The current year’s profit will be understated and next year’s profit will be overstatedD The current year’s profit will be overstated but there will be no effect on next year’s profit.3. In preparing a company’s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of sharesA 1 onlyB 2 onlyC 3 onlyD None of them.4. At 31 March 2009 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil inhand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600.Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year?A $23,900B $36,100C $45,300D $33,1005. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company’s asset values and profit?A. Asset values and profit both undervaluedB. Asset values and profit both overvaluedC. Asset values undervalued and profit overvaluedD. Asset values overvalued and profit undervalued二、将下列报表翻译成中文（每个3分，共60分）1. ABC group the statement of financial position as at 31/Dec/2010 €2. Non-current assets3. Intangible assets4. Property, plant and equipment5. Investment in associates6. Held-for-maturity investment7. Deferred income tax assets8. Current Assets9. Trade and other receivables10. Derivative financial instruments11. Cash and cash equivalents12. Assets of discontinued operation13. Assets in total14. Current Liabilities15. Accrued payroll16. Accrued dividend17. Accrued accounts18. Non-current Liabilities19. Liabilities in total20. Net Assets三、业务题（每个4分，共20分）1) He pays a telephone bill of $800 by cheque2) The credit customer pays the balance on his account3) He returened some faulty goods to his supplier Kamen, which worth $400.4) Bank interest of $70 is received5) A cheque customer returned $400 goods to him for a refund函授点《会计英语》答案一、单项选择题1-5 ACDDC二、将下列报表翻译成中文1. 编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元2. 非流动资产 3. 无形资产 4. 固定资产 5. 长期股权投资 6. 持有至到期投资7. 递延所得税资产 8. 流动资产 9. 应收账款及其他应收款 10. 货币资金 11. 非持续性经营资产 12. 资产总计 13. 负债 14. 流动负债15. 应付职工薪酬 16. 应付股利 17. 应付账款 18. 非流动负债 19. 负债总计 20. 净资产三．业务题1) Dr administrative Cr bank2) Dr bank Cr accounts receivable3) Dr bank Cr finished goods4) Dr bank Cr financial expense5) Dr sales revenue Cr bank。

初级会计职称考试英语

初级会计职称考试英语

初级会计职称考试英语初级会计职称考试是中国财经类职业资格考试之一，旨在评估考生在会计基础知识、财务管理、成本会计、财务会计、财务报告与分析等方面的能力。

其中，英语是考试的一部分，涉及听力、阅读、写作和翻译等内容。

下面将对初级会计职称考试英语的相关要求和备考建议进行详细介绍。

一、听力初级会计职称考试英语听力部分主要考察考生对英语语音、语调和词汇的理解能力。

考生需要通过听力材料，理解并正确回答与材料内容相关的问题。

为了提高听力能力，考生可以采取以下备考方法：1.多听英语材料：可以听英语广播、英语电台、英语课程录音等。

通过反复听英语，提高对语音和语调的敏感度。

2.做听力练习：可以选择一些与初级会计职称考试听力类似的练习材料，反复做听力题，提高听力理解能力。

3.注意听力技巧：在考试中，考生需要注意听清问题的关键词，通过理解问题的关键词，可以更好地理解听力材料。

二、阅读初级会计职称考试英语阅读部分主要考察考生对英语文章的理解能力。

考生需要阅读文章，并根据文章内容回答相关问题。

以下是备考建议：1.阅读英语文章：可以选择一些与初级会计职称考试阅读部分相似的文章，进行阅读训练。

注意提高阅读速度和理解能力。

2.积累词汇：阅读英语文章需要一定的词汇量。

考生可以通过背诵单词、阅读英语故事和文章等方式，扩大自己的词汇量。

3.注重练习：做一些阅读理解的练习题，熟悉考试的题型和解题思路。

通过练习，提高阅读理解的能力。

三、写作初级会计职称考试英语写作部分要求考生根据所给的题目或要求，写一篇短文。

以下是备考建议：1.提前准备：提前准备一些常见的写作题目，根据题目进行思考和练习。

积累一些常用的写作表达和句型，提高写作水平。

2.扩展词汇量：写作需要丰富的词汇量来表达自己的意思。

考生可以通过背诵和使用单词，扩展自己的词汇量。

3.多练习：通过不断地写作练习，提高自己的写作能力。

可以找一些写作练习题目，进行练习和修改，不断改进自己的写作水平。