會(huì)計(jì)專業(yè)英語(yǔ)期末考試試卷1

考試時(shí)間：2小時(shí) 總分：100分

一、判斷：每題1分，共10分(正確的在題后括號(hào)內(nèi)打鉤，錯(cuò)誤的打叉。)

1、Retained earning is not an asset; it is an element of stockholders’ equity. ( )

2、在收付實(shí)現(xiàn)制下，收入是按照它在實(shí)際發(fā)生的期間，而不是實(shí)際收取現(xiàn)款的期間登記入賬。( )

3、The subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receivable account in the general ledger.( )

4、Cash budgets are not important to the management of cash flows. ( ) 5、Profits decrease the owner’s equity in the business. ( ) 6、All inventories shall be taken stock periodically. ( )

7、In the periodic inventory system(實(shí)地盤(pán)存制), the business does not keep a continuous record of the inventory on hand. ( )

8、Non-current liabilities are obligations that must be paid within one year or the operating cycle (whichever is longer). ( )

9、Central to the definition of a contingent liability is the element ofuncertainty. ( ) 10、The owner’s equity in a business is increased by borrowing money froma bank. ( )

二、單項(xiàng)選擇題：每題2分，共20分(每題只有1個(gè)正確答案，多選或選錯(cuò)不得分)

1、When an amount is entered on the ( ) side of an account, it is a credit, and theaccount is said to be credited.

A、left B、right C、left or right D、others

2、Which is not included in long-term assets? ( )

A、fixed assets B、intangible assets C、cash D、deferred assets

3、If a delivery truck costs $10,000 and has an estimated residual value(殘值) of $2,000 at the end of its estimated useful life of five years, the annual depreciation would be( ) under the straight-line method. A、$2,400 B、$2,000 C、$1,800 D、$1,600

4、Total assets will be ( ) by the act of borrowing money from a bank. A、decreased B、increased C、remained (保持不變) D、uncertain

5、The owners of a corporation(股份公司)are termed (稱為) ( ) A、stockholders B、investors C、creditors D、none of above(都不是)

6、( )是指會(huì)計(jì)忽略通貨膨脹影響，對(duì)貨幣價(jià)值變動(dòng)不作調(diào)整。 A、the entity concept B、the going-concern concept

C、the time-period concept D、the stable-monetary-unity concept

7、( )要求會(huì)計(jì)核算應(yīng)當(dāng)以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)為依據(jù)，如實(shí)反映財(cái)務(wù)狀況和經(jīng)營(yíng)成果。

A、objective principle B、matching principle C、disclosure principle D、consistency principle

8、( )是指會(huì)計(jì)核算和財(cái)務(wù)報(bào)表應(yīng)當(dāng)按照規(guī)定的會(huì)計(jì)處理方法進(jìn)行和編制，且其方法前后期不得隨意變更。

A、objective principle B、matching principle C、disclosure principle D、consistency principle

9、銷貨成本是指以下哪一項(xiàng)?( )

A、sales returns B、cost of goods sold C、gross profit on sales D、delivery expense

10、( )explains the causes of the change in the cash balance. A、balance sheet B、income statement C、statement of cash flows D、all above

三、多項(xiàng)選擇題：每題3分，共15分(每題有2到4個(gè)正確答案，多選、少選或選錯(cuò)不得分)

1、There must be a heading that identifies the Balance Sheet, including( ) A、The name of the business B、Income Statement C、Balance Sheet D、the date

2、A entity’s major activities include ( )

A、Operating B、Investing

C、Financing D、all above(以上都是)

3、Accelerated methods of depreciation includes ( )

A、the sum-of-the-years’-digits method B、the production method C、the declining-balance method D、all above

4、Owners’ equity includes ( )

A、Capital invested in by investors B、Capital reserve

C、Surplus reserve D、Undistributed profit

5、The owners’ equity comes from two sources: ( )

A、Investment by the owners B、Earnings from profitable operation C、Loss from unprofitable operation D、A and B

四、翻譯：第3題6分，其余3分，共15分(請(qǐng)?jiān)诳崭裉帉?xiě)出粗體字對(duì)應(yīng)的英

語(yǔ)或漢語(yǔ),漢譯英每空對(duì)應(yīng)一個(gè)單詞)

1、應(yīng)納稅收入 is a legal concept.

2、A good財(cái)務(wù)計(jì)劃 is crucial to the success of your business.

3、In China, accountants rely on four fundamental accounting assumptions(假設(shè))in recording business transactions: business entity concept , going concern concept, periodicity assumption , stable monetary assumption.

4、Another important element in the internal control system is internal auditing .

五、綜合：共40分

1、配對(duì)：16分(請(qǐng)將題中特種日記賬與所記錄的特定交易的序號(hào)一一配對(duì))

特種日記賬 所記錄的特定交易 (1)Sales Journal A、Sales on credit term

(2)Cash Receipts Journal B、Payments of cash(including cash purchases) (3)Invoice Register C、Receipts of cash (including cash sales) (4)Cash Disbursements Journal D、Purchases of merchandise and other items

(1) (2) (3) (4) 2、根據(jù)以下資料編制資產(chǎn)負(fù)債表的資產(chǎn)部分：24分

Assets

Notes Receivable 30,000 Office Supplies 30,000 Cash 10,000 Accounts Receivable 60,000 Office Equipment 60,000

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