会计专业英语模拟题开卷
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中国地质大学（北京）继续教育学院 2016年03课程考试
《会计专业英语》模拟题（补）
1．Complete the translation between Chinese and English:
（1）salvage value
（2）depreciation
（3）ratio analysis
（4）所有者权益
（5）fiscal year
（6）uncollectible accounts
（7）double entry system
（8）petty cash
（9）流动资产
（10）gross profit
（11）first in first out
（12）资产负债表
（13）common-size analysis
（14）corporations
（15）经济业务
（16）short-term debt-paying ability
2．Label the following accounts as asset (A), liability (L), owner's equity (OE), revenues (R)
or expense (E)
（1）Office Supplies
（2）Professional Fees
（3）Prepaid Insurance
（4）Salary expense
（5）Accounts Payable
（6）Service Income
（7）R. L. Osborn, Capital
（8）Rent Expense
（9）Accounts Receivable
（10）Notes payable
3. Answer the question related to the topic of the conversation
Why Isn't The Accounting A Mirror of What Happened?
John: Leanne, can you explain what's going on here with these monthly statements?
Leanne: Sure, John. How can I help you?
John: I don't understand this last–in, first–out inventory procedure. It just doesn't make sense.
Leanne: Well, what it means is that we assume that the last goods we receive are the first ones sold. So the inventory is made up of the items we purchased first.
John: Yes, but that's my problem. It doesn't work that way! We always distribute the oldest
produce first. Some of that produce is perishable! We can't keep any of it very long or
it'll spoil.
Leanne: John, you don't understand. We only assume that the products we distribute are the last
ones received. We don't actually have to distribute the goods in this way.
John: I always thought that accounting was supposed to show what really happened. It all
sounds like “make believe” to me! Why not report what really happens?
Question:
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课程考试 2016年03中国地质大学（北京）继续教育学院 ?ne Leanf you werepyou resond to John iHow would
acquired players M43 CD inventory consists of 182 Model 4. Casey Electronics' ending
through various purchases, as follows:
Total Cost Cost per Unit Specific Purchase Number of Units
018 $9 $270 4Beginning inventory 3
16,920 282 60 First purchase
76,288
298 256 Second purchase
units 51,168Total 164 312 Third purchase
$153,556
available 514
Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.
Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should
it calculate the cost of the 182 CD players on hand?
2003: 5. You are given the following balance sheet and income statement for 2002 and
Balance Sheet for 2002 and 2003
Table A
(all values in thousands of dollars)
2002 2003
_______________________________________________________________
Assets
Cash 200 300
Marketable securities 300 200
Receivables. 800 1,000
Inventory 1,200 1,000
Fixed assets 3,300 3,700
Total assets. 5,800 6,200
Liabilities and common equity Accounts payable 300 200
Notes payable 200 300
Other current liabilities 1,000 800
Long-term debt 1,000 1,200
Common equity . 3,300 3,700
Total liabilities and common equity 5,800 6,200
Table B Income Statement for 2003
__________________________________________________
Sales $1,000,000
Operating and other costs - 700,000
EBIT . 300,000
Interest . - 100,000
Profits before taxes 200,000
Tax at 40% rate - 80,000
Profits after taxes 120,000
____________________________________________________
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中国地质大学（北京）继续教育学院 2016年03课程考试
