华南农业大学期末考试试卷（A卷）
期期末测试题
Ⅰ、Translate The Following Terms Into Chinese .
1. entity concept 主题概念
2.depreciation折旧
3. double entry system
4.inventories
5. stable monetary unit
6.opening balance
7.current asset 8.financial report
9.prepaid expense 10.internal control
11.cash flow statement 12.cash basis
13.tangible fixed asset 14.managerial accounting
15. current liability 16.internal control
17.sales return and allowance 18.financial position
19.balance sheet 20.direct write-off method
Ⅱ、Translate The Following Sentences Into Chinese .
1. Accounting is often described as an information system. It is the system
that measures business activities, processes into reports and communicates these findings to decision makers.
2. The primary users of financial information are investors and creditors.
Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers.
3. There are two sources of assets. One is liabilities and the other is
owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future.
资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。
4. Accounting elements are basic classification of accounting practices.
They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are
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华南农业大学期末考试试卷（A卷）
assets, liabilities, owner’s equity, revenue, expense and profit (income).
会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重要部分。在中国，我们有六个会计要素。它们是资产，负债，所有者权益，收入，费用和利润（收入）。
5. The general journal (or journal) is a book of original entry that links the
debits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order.
普通日记账（或日记账）是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。
Ⅲ. Please find the best answers to the following questions.
1.Which of the following statement is false?
a.The partnership form of business organization protects the personal
assets of the owner from creditors of the business
b. A proprietorship has a single owner
c.Accounting is the information system that measures business activities,
processes that information into reports, and communicates the results to
decision makers.
d.The FASB determines how accounting is practiced in the United States
2.The principle or concept that holds that an entity will remain in operation for
the foreseeable future is the
a.going-concern concept
b.stable-monetary-unit concept
c.reliability principle
d.cost principle
3.Aftin Co. performs services on account when Aftin collects the account
receivable
a.assets increase
b.assets do not change
c.owner’s equity decreases
d.liabilities decrease
4. An income statement reports .
a. the assets, liabilities, and o wner’s equity on a particular date
b. the change in the owner’s capital during the period
c. the cash receipt and cash payment during the period
d. the difference between revenues and expenses during the period
5. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:
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