会计专业英语期末试题 )

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。

【奥鹏】-[南开大学]《会计专业英语》19秋期末考核试卷总分:100 得分:100第1题,Which of the items below is not a business organization form?（）A、entrepreneurshipB、proprietorshipC、partnershipD、corporation正确答案:A第2题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:C第3题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:A第4题,The inventory method that assigns the most recent costs to cost of good sold isA、FIFOB、LIFOC、averageD、specific identification正确答案:B第5题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting systems正确答案:B第6题,The interest rate specified in the bond indenture is called the ( )A、discount rateB、contract rateC、market rateD、effective rate正确答案:B第7题,The excess of issue price over par of common stock is termed a(n) ( )A、discountB、incomeC、deficitD、premium正确答案:D第8题,The income statement is prepared from( )A、the adjusted trial balance.B、the income statement columns of the work sheet.C、either the adjusted trial balance or the income statement columns of the work sheet.D、both the adjusted trial balance and the income statement columns of the work sheet. 正确答案:C第9题,The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )A、the financial condition, earnings record, and dividend record of the corporationB、investor expectations of the corporation's earning powerC、how high the par valueD、general business and economic conditions and prospects正确答案:C第10题,Which of the following measures a company’s ability to pay its current liabilities?A、earnings per shareB、inventory turnoverC、current ratioD、number of times interest charges earned正确答案:C第11题,During a period of falling prices, which of the following inventory methodsgenerally results in the lowest balance sheet amount for inventory. ( )A、average methodB、LIFO methodC、FIFO methodD、can not tell without more information正确答案:C第12题,For accounting purposes, the business entity should be considered separate from its owners if the entity is（）A、a corporationB、a proprietorshipC、a partnershipD、all of the above正确答案:D第13题,The journal entry a company uses to record the estimated accrued product warranty liability is ( )A、debit Product Warranty Expense; credit Product Warranty PayableB、debit Product Warranty Payable; credit CashC、debit Product Warranty Expense; credit CashD、debit Product Warranty Payable; credit Product Warranty Expense正确答案:A第14题,A bank reconciliation should be prepared periodically because （）A、the depositor's records and the bank's records are in agreementB、the bank has not recorded all of its transactionsC、any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be正确答案:C第15题,What is the type of account and normal balance of Allowance for Doubtful Accounts?A、Contra asset, creditB、Asset, debitC、Asset, creditD、Contra asset, debit正确答案:A第16题,Which of the following should be considered cash by an accountant?A、coinsB、bank checking accountsC、postage stampsD、Petty cash fundsE、IOU（I owe you)正确答案:A,B,D第17题,The primary purpose of a stock split include ( )A、increase paid-in capitalB、reduce the market price of the stock per shareC、reduce earnings per shareD、to increase the number of shares outstandingE、increase the market activity of the shares正确答案:B,C,D,E第18题,The following items below would affect the investor's income for the period, they are( )A、interest received on a temporary investment in bondsB、dividends received on a long-term investment in stock where the investor owns 10% of the investee's stockC、dividends received on a long-term investment in stock where the investor owns 30% of the investee's stockD、interest received on a long-term investment in bondsE、the periodic net income of the investee under the cost method正确答案:A,B,D第19题,The two methods of accounting for investments in stock are( )A、straight-line methodB、equity methodC、liability methodD、interest methodE、the cost method正确答案:B,E第20题,Current assets include( )A、intangible assetsB、cashC、receivablesD、short-term investmentsE、inventoriesF、property, plant and equipment正确答案:B,C,D第21题,All of the following below are needed for the calculation of depreciation ( )A、fare valueB、costC、sales priceD、residual valueE、estimated life正确答案:B,D,E第22题,The primary advantages of a corporation include( )A、separate legal entityB、limited liabilityC、ease of ownership transferD、continuity of lifeE、ease of capital accumulation正确答案:A,B,C,D,E第23题,Current liabilities include( )A、accounts payableB、short-term notes payableC、wages payableD、taxes payableE、bonds payable正确答案:A,B,C,D第24题,Which of the following groups of accounts have a normal credit balance?A、assets, expensesB、revenues, capitalC、capital, liabilitiesD、liabilities, expensesE、assets, revenues正确答案:B,C第25题,Which of the items below are business organization form?( )A、entrepreneurshipB、proprietorshipC、partnershipD、corporationE、owners正确答案:B,C,D第26题,When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.A、错误B、正确正确答案:B第27题,The prices of bonds are quoted as a percentage of the bonds' market value.A、错误B、正确正确答案:A第28题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第29题,A corporation is a business that is legally separate and distinct from its owners.A、错误B、正确正确答案:B第30题,Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.A、错误B、正确正确答案:B第31题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.T、对F、错第32题,During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.T、对F、错正确答案:F第33题,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.A、错误B、正确正确答案:B第34题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.T、对F、错正确答案:T第35题,Liability accounts are increased by debits.T、对F、错正确答案:F第36题,英译汉（1）Double-Declining-Balance Method（2）Intangible assets正确答案:第37题,汉译英：（1）股票股利（2）银行余额调节表正确答案:第38题,英译汉（3）Accounting equation（4）Available-for-Sale Securities正确答案:第39题,汉译英：（3）现金流量表（4）公允价值第40题,汉译英：（5）应计制会计（6）纵向分析正确答案:第41题,英译汉（5）Double-entry system（6）Quick Ratio 正确答案:。

会计英语期末考试试题一、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. Equity = Assets - Liabilities2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget Report3. What does the term "depreciation" refer to?A. The increase in the value of an asset over time.B. The decrease in the value of a tangible asset due to wear and tear.C. The process of allocating the cost of an asset over its useful life.D. The sale of an asset at a reduced price.4. What is the purpose of an audit?A. To verify the accuracy of financial statements.B. To provide tax advice to a company.C. To prepare financial statements.D. To manage a company's cash flow.5. Which of the following is an example of a current asset?A. InventoryB. LandC. MachineryD. Building6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. COTS7. In accounting, what is the term for the net income of a business after all expenses have been deducted?A. Gross ProfitB. Net ProfitC. Operating ProfitD. Earnings Before Tax8. What is the process of adjusting the accounts at the end of an accounting period to show the correct financial position of a company?A. Closing the accountsB. Posting the accountsC. Adjusting entriesD. Balancing the accounts9. Which of the following is a non-current liability?A. Accounts PayableB. Notes PayableC. Long-term DebtD. Sales Tax Payable10. What does the acronym GAAP stand for?A. Globally Accepted Accounting PrinciplesB. Generally Accepted Accounting PracticesC. Government Accounting and Auditing PrinciplesD. Global Accounting and Auditing Principles二、简答题（每题5分，共20分）1. Explain the difference between a debit and a credit in accounting.2. Describe the purpose of a trial balance in the accounting process.3. What are the main components of a balance sheet?4. How does the matching principle affect the calculation of net income?三、计算题（每题10分，共30分）1. Calculate the net income for a company with the following figures:- Revenue: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $50,000- Depreciation: $20,000- Interest Expense: $10,0002. A company has the following assets at the end of the year: - Cash: $10,000- Accounts Receivable: $15,000- Inventory: $20,000- Equipment: $50,000 (with accumulated depreciation of $10,000)Calculate the total current assets and total assets.3. If a company has a balance of $75,000 in its retained earnings account at the beginning of the year and a net income of $30,000, calculate the ending balance of retained earnings.四、案例分析题（共30分）A company has just completed its fiscal year and is preparing its financial statements. The following information is available:- Sales Revenue: $1,500,000- Cost of Goods Sold: $900,000- Selling and Administrative Expenses: $200,000- Depreciation Expense: $50,000- Interest Expense: $30,000- Taxes Payable: $100,000- Dividends Paid: $50,000Based on the information provided, prepare an income statement for the company. Explain any assumptions made during the preparation of the income statement.五、论述题（共30分）Discuss the importance of ethical behavior in the field of accounting. Provide examples of ethical dilemmas that an accountant might face and how they can be resolved.请注意，本试题仅为示例，实际考试内容和格式可能会有所不同。

《财会专业英语》期终试卷I。

Put the following into corresponding groups。

（15 points)1。

Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5。

Short—term loans 6.Intangible assets7.Cost of production 8。

Current year profit 9。

Capital reserve 10。

Long-term loans 11。

Other payables 12. Con—operating expenses13。

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 increase B。

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。

t he cash receipt and cash payment during the periodD。

the difference between revenues and expenses during the period3。

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。

XXX】[XXX]《会计专业英语》20春期末考核Using accrual accounting。

XXX only when they are incurred。

regardless of whether or not cash has been paid。

This is the correct answer to the first n.Notes may be issued in us ns。

including when assets are purchased。

XXX payable created earlier。

or when borrowing money。

All of these ns are correct。

making D the correct answerto the second n.A XXX。

not an expense。

liability。

or capital account。

This is the correct answer to the third n.When considering what XXX。

coins。

bank checking accounts。

and petty cash funds are all valid ns。

Postage stamps。

however。

should not be considered cash。

This is the XXX.Current XXX.6.The excess of issue price over par of common XXX。

7.All of the following are XXX: cost。

residual value。

and XXX。

8.The final step in the accounting cycle is preparing a post-closing trial balance。

1. a : BA.’sB.C.D.2. a $3500 . 20, a $2100 .20 : DA.A $2100.B.A $2100.C.A $1400.D.A $1400.3. , : AA. .账面价值B. .现值C. .市场价值D. .4. : DA. a .B. a .C. a .D. .5. ? DA.B. .C.D.6后进先出法 a ? B A.B.C.D.7. ? D A.B.C.D. .8. a ? BA.B.C.D.9. a ? AA.B. .C. .D.10. ? DA.B.C.个体经营者D. a11. DA.B.C. .D.12. $30 000, $50 000, $240 000. ? CA. 0.125B. 0.208C. 0.333D. 3.013. AA.B.C.D.14. , ?长期偿债能力分析 AA.流动比率B.C.D.15. A a a DA.个体独资公司B.C.合伙公司D.股份有限公司一、名词解释(10分)(1) ：日记账 a . , a a . "". .(2) ：持续经营 , .(3) ：一致性原则(4) ：营运资金(5) ：收入费用二、会计业务（共35分）1. 1, $250 000 a , 12% ( ) 6 .(1) 1.(2) 31.(3)’s .:(1): $250000: $250000(2): $5000 不确定: $5000(3) P392. 31:31 $20 0000’s 18 8602 00080060a 银行对账工作 31.423. .1) $1,200,000 2002. , $200,000 31. $12,000 . .2) 1, 2003 a $500 . .3) 1, $500 1.:(1): 坏账损失 $12000: 坏账准备 $12000(2): $500: $500(3): $500: $500: $500: $500四、英译汉（40分）(1) ; , . , , . .会计准则不像自然法则那样天生就存在等待人类去探索。

《会计专业英语》20春期末考核-00001试卷总分:100 得分100一、单选题 (共 15 道试题,共 30 分)ing accrual accounting, expenses are recorded and reported only（）A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred答案:A2.Notes may be issued ( )A.when assets are purchasedB.to creditor's to temporarily satisfy an account payable created earlierC.when borrowing moneyD.all of the above答案:D3.A capital expenditure results in a debit to ( )A.an expense accountB.a capital accountC.a liability accountD.an asset account答案:D4.Which of the following should not be considered cash by an accountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash funds答案:C5.Current liabilities are( )A.due, but not receivable for more than one yearB.due, but not payable for more than one yearC.due and receivable within one yearD.due and payable within one year答案:D6.The excess of issue price over par of common stock is termed a(n) （）A.discountB.incomeC.deficitD.premium答案:D7.All of the following below are needed for the calculation of depreciation except( )A.costB.residual valueC.estimated lifeD.book value答案:D8.In the accounting cycle, the last step is（）A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries答案:C9.Stockholders' equity （）A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement答案:C10.Financial reports are used by（）A.managementB.creditorsC.investorsD.all of the above答案:D11.Which of the following financial statements reports information as of a specific date?A.income statementB.statement of owner's equityC.statement of cash flowsD.balance sheet答案:D12.Low Company owns 40% of the voting stock of High Corporation and uses the equity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( )A.Debit to the investment account for $10,000B.Debit to the investment account for $4,000C.Credit to the investment account for $4,000D.Debit to a loss account for $4,000答案:C13.The two methods of accounting for investments in stock are the cost method and the （）A.straight-line methodB.equity methodC.liability methodD.interest method答案:B14.Expenses are reported on the( )A.income statementB.statement of owner's equityC.statement of cash flowsD.balance sheet答案:A15.The cost method of accounting for stock( )A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the reported net income of the investeeD.requires the investment be decreased by the reported net income of the investee 答案:A二、多选题 (共 10 道试题,共 20 分)16.Current liabilities include( )A.accounts payableB.short-term notes payableC.wages payableD.taxes payableE.bonds payable答案:ABCD17.Which of the following should be considered cash by an accountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash fundsE.IOU（I owe you)答案:ABD18.Trade Discounts ( )A.reductions from the list priceB.not recognized in the accounting recordsC.customers are billed net of discountsD.gross method vs. net methodE.same as cash discount答案:ABC19.Accrual Basis of Accounting ( )A.revenue reported when earnedB.revenue reported when cash is receivedC.expense reported when incurredD.properly matches revenues and expenses in determining net incomeE.requires adjusting entries at end of period答案:ACDE20.The term "inventory" indicates ( )A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.fixed assetsE.patents答案:AB21.Accruals fall into two categories, they are ( )A.prepaid expenseB.unearned revenueC.accrued expensesD.accrued revenuesE.deferred revenue答案:CD22.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?A.cost of merchandise sold is overstatedB.owner's equity is overstated income is understatedD.gross profit is understated income is overstated答案:BE23.Notes may be issued ( )A.when fixed assets are purchasedB.to creditor's to temporarily satisfy an account payable created earlierC.when available-for-sale securities are soldD.when borrowing moneyE.pay cash dividends答案:ABD24.Current assets include( )A.intangible assetsB.cashC.receivablesD.short-term investmentsE.inventoriesF.property, plant and equipment答案:BCD25.The primary purpose of a stock split include ( )A.increase paid-in capitalB.reduce the market price of the stock per shareC.reduce earnings per shareD.to increase the number of shares outstandingE.increase the market activity of the shares答案:BCDE三、判断题 (共 10 道试题,共 20 分)26.The double-entry accounting system records each transaction twice.答案:错误27.In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.答案:错误28.If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.答案:正确29.Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.答案:错误30.An income statement is a summary of the revenues and expenses of a business as of a specific date.答案:错误31.When a stock dividend is declared, it becomes a liability答案:错误32.Intangible assets differ from property, plant and equipment assets in that theylack physical substance.答案:正确33.The difference between Accounts Receivable and its contra asset account is called net realizable value.答案:正确34.Allowance for Doubtful Accounts is a liability account.答案:错误35.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year. 答案:错误四、问答题 (共 3 道试题,共 15 分)36.汉译英：（1）股票股利（2）银行余额调节表答案:（1）Stock Dividend&nbsp; 股票股利<br>（2）Bank Reconciliation银行余额调节表<br><br>37.英译汉（5）Double-entry system（6）Quick Ratio答案:（5）Double-entry system 复式记账<br>（6）Quick Ratio 速动比率<br><br>38.汉译英：（5）应计制会计（6）纵向分析答案:（5）Accrual Basis of Accounting应计制会计、权责发生制<br>（6）Vertical Analysis 纵向分析<br><br>五、简答题 (共 3 道试题,共 15 分)39.Describe the major rights that accompany ownership of a share of stock.与股票所有权相应的主要权利有哪些？答案:The major rights that accompany ownership of a share of stock are as follows: （1）The right to vote in matters concerning the corporation.（2分）（2）The right to share in distributions of earnings. （2分）（3）The right to share in assets upon liquidation. （1分）40.Explain the meaning of:(a) the objectivity concept and (b) the unit of measure concept解释如下概念：(a)客观性；(b)货币计量概念答案:(a) The objectivity concept requires that the amounts recorded in the accounting records be based on objective evidence. In exchanges between a buyer and a seller,both try to get the best price. Only the final agreed-upon amount is objective enough to be recorded in the accounting records. （3分）(b) The unit of measure concept requires that economic data be recorded in dollars. Money is a common unit of measurement for reporting financial data and reports. （2分）41.What is the double-entry system? 简述复式记账法的含义答案:All businesses use what is called the double-entry accounting system. This system is based on the accounting equation（1分） and requires:（1）Every business transaction to be recorded in at least two accounts.（2分）（2）The total debits recorded for each transaction to be equal to the total credits recorded.（2分）。

南开】《会计专业英语》20春期末考核答卷(标准答案)1.When using accrual accounting。

XXX incurred。

regardless of whether or not cash is paid。

This means that expenses are recognized when they are earned。

not when the cash is XXX.2.Notes may be issued for us reasons。

such as purchasing assets。

XXX.3.A capital expenditure results in a debit to an asset account。

as it represents an investment in a long-term asset that will provide XXX to the company。

This is different from an expense。

which is a cost incurred in the current d and does not provide XXX.4.Postage stamps XXX。

as they are not readily convertible to cash and do not represent a liquid asset that can be used to pay debts or expenses.5.Current XXX one year。

This includes items such as accounts payable。

wages payable。

and short-term loans。

It does not include debts that are due but not payable for more than one year.6.The excess of the issue price over the par value of common stock is known as a premium.7.The n of n requires the cost。

会计英语期末考试试题会计英语期末考试试题随着全球化的发展，会计英语已经成为现代会计专业必备的一项技能。

无论是从事国际贸易、跨国公司财务管理，还是从事国际会计审计等领域，都需要具备扎实的会计英语知识。

因此，会计英语期末考试成为考察学生综合能力的重要环节。

下面，我们来看一下一份典型的会计英语期末考试试题。

第一部分：词汇填空根据句子意思和所给的选项，选择合适的单词或短语填空。

1. The company's ___________ for the year ended December 31, 2020, showed a significant increase compared to the previous year.A. balance sheetB. income statementC. cash flow statementD. statement of retained earnings2. The auditor found several ___________ in the company's financial statements, which required further investigation.A. errorsB. assetsC. liabilitiesD. revenues3. The company recorded a loss on the ___________ of its old equipment.A. disposalB. acquisitionC. depreciationD. investment4. The ___________ period refers to the time between the purchase of raw materials and the collection of cash from the sale of finished goods.A. operatingB. productionC. inventoryD. cash conversion5. The company's ___________ ratio measures its ability to meet short-term obligations.A. liquidityB. solvencyC. profitabilityD. efficiency第二部分：阅读理解阅读下面的短文，然后根据短文内容回答问题。