会计英语结业习题

会计英语结业习题 答题说明： 1、 用 A4 左右的纸张答题 2、 不用抄写题目 3、 必做题为第一大题到第四答题 4、 选作题为第五答题（包括填空题和选择题） 5、 大家一定要记得写清楚班级、学号和姓名 6、 交作业的时间：2011 年 6 月 20 日各班收起后交到 G1510 一、单词互译 1、英译汉 (01) Source document (02) trial balance (03) error correction （04）raw material (05)equity financing (06) debt financing (07)Accumulated depreciation (08) contra-asset account (09) miscellaneous expenses （10）ROA (11) ROE (12) dividend payout (13) temporary account (14)chart of original entry (15) ledger (16)general journal (17)source document (18) double-entry accounting ( 19)permanent accounts （20）Owners Equity （21）fiscal year （22）drawing (23)false accounting (24) fiscal policy a) 汉译英 （1）会计假设 （2）会计主体 （3） 责权发生制 （4）债权人 （5）投资人 （6） 非营利性组 织 （7）现金收付制 （8）成本原则 （9） 配比原则 （10）客观性原则 （11）一致性原则 （12）利润表 （13）流动性比率 （14）资产负债表 （15） 所有者权益 表 （16）留存收益 （17）利息保障倍数 (18) 市盈率 (19)会计簿记 （20）T 型账户 （21）过账 （22）存货 （23）财务状况 （24）专利 二、句子互译 a) 英译汉 （1）The accounting cycle is the sequence of accounting procedures used to record, classify, and summarize accounting information in financial reports at regular intervals and the procedures must be repeated in the same order during each accounting period. The accounting cycle begins with the initial recording of business transactions and concludes with the preparation of a complete set of formal financial statements. The accounting cycle generally consists of five special steps: a) analyzing business transactions and making accounting entries according to original documents b) journalizing all transactions occurred, posting each journal entries to the appropriate ledger accounts and preparing an unadjusted trial balance c) Making end-of-period adjusting enties, journalizing and posting them in the ledger accounts and preparing an trial balance. d) Making closing entries, journalizing and posting closing entries ,and preparing an after-closing trial balance e) Preparing financing statements. （2）Cash includes coins, currency (paper money), checks, money orders, and money on deposit that is available for unrestricted withdrawal from banks and other financial institutions. Cash is listed first in the balance sheet, because it is the most liquid of all current assets. Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in banks. A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account. On the balance sheet, the entire amount of all cash accounts will be shown under a single heading, cash. （3）For effective control, the difference between the cash balance on the bank statement and the cash balance in the accounting records should be determined by preparing bank reconciliation. A bank reconciliation is a listing of the items and amounts that cause the cash balance reported in the bank statement to differ from the balance of the cash account in the ledger. Certain transactions recorded by the depositor may not have been records by the bank. The most common examples are: a) Outstanding checks b) Deposits in transit c) Credits for interest earned by the depositor d) Miscellaneous bank charges and credits （4）In china, it requires that temporary investment include holdings of marketable securities and that these holdings be reported on the balance sheet at an amount not to exceed market value. This recommendation is the basis for reporting temporary investments in marketable securities on the balance sheet at the lower of cost or market. （5） Liabilities that are to be paid out of current assets and are due within a short time, usually within one year, are called current liabilities. Most current liabilities arise from two basic transactions: a) Receiving goods or services prior to making payment b) Receiving payment prior to delivering goods or services Current liabilities fall into two categories: liabilities of a known amount and those whose amount must be estimated. We look first at a known amount. （6） Inventory refers to various assets that are stocked for the purpose of sale, production or consumption during the process of the production for a business. In a merchandising company, inventory consists of all goods owned and held for sale to customers. Since inventory will typically be converted into cash within a year, or during a firms normal operating cycle if it should be longer than a year, inventories are classified as current assets. In the balance sheet, inventory is listed immediately after receivables. b) 汉译英 （1）财务报表的分析人分为两种：内部分析人和外部分析人。投资人和债权人 进行分析财务报表分析的目的有以下几种： a) 评估过去的业绩 b) 评价现在的财务状况 c) 预测未来发展潜力和相关风险 （2）现金包括硬币、纸币、支票、汇款单以及可以在银行或其他金融机构自由 提取的货币存款 （3）公司的股东权益一般通过两种途径获得 （a）股本；（ b）留存收益。股东的基本权利有以下这些：（a ）公司事物的投 票表决权；（b）公司收益的分享权利；（c）公司清算资产的分配权 （4）会计核算有两种基本方法：责权发生制和现金收付制。公认的会计准则要 求企业用权责发生制。这就意味着企业应当在实现收入或发生费用的时候记录 经济交易，而无论现金是否收付。 三、简答题 1. Please write the external users of accounting information. 2. Please write four basic assumptions underlie the financial accounting structure 3. Please write elements of financial statements 四、小作文，请谈谈你学习会计英文后的体会 （要求，1，不少于 180 个英文 词， 2，内容和会计英语相关） 五、选做题（下列题目为选作题，提供给学有余力的同学和要考研的同学做， 注意，不做不扣分，如果做了，并且作对了，有附加分） 5.1 选做题之填空题 Please read the following passage carefully and fill in each of the 11 blan ks with a word most appropriate to the content (1) The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (_) types of entries: 1: (_) en tries to one or more accounts and 2: credit entries to one or more accounts. In recording any transaction, the total dollar amount of the (_) entries must (_) the total dollar amount of credit entries. (2) Often a transaction affects revenues or expenses of two or more different periods, in these cases, an (_) entries are needed to (_) to each perio d the appropriate amounts of revenues and expenses. These entries are perform ed at the (_) of each accounting period but (_) to preparing the finan cial statements. (3) Marketable securities are highly (_) investments, primarily in share s tocks and bounds, (_) can be sold (_) quoted market prices in organiz ed securities exchanges. 5.2Multiple choice questions (choose the best for your answer) (10%) (1) The CPA firm auditing XY Recording Service found that retained earnin g were understated and liabilities were overstated. Which of the following error s could have been the cause? A. Making the adjustment entry for depreciation expenses twice; B. Failure to record interest accrued on a note payable; C. Failure to make the adjusting entry to record revenue which had been ea rned but not yet billed to clients; D. Failure to record the earned portion of fees received in advance. (2) How will net income be affected by the amortization of a discount on b onds payable? A. Interest expense is increased, so net income is decreased; B. Interest expense is decreased, so net income is increased; C. Interest expense is increased, so net income is increased; D. Interest expense is decreased, so net income is decreased; (3) A stock dividend A. Increase the debt-to-equity ratio of a firm; B. Decrease future earnings per share; C. Decrease the size of the firm; D. Increase shareholders wealth; E. None of the above. (4) A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999, an item of i nventory purchased in 1999 for $50 was incorrectly written down to current re placement cost of $35. The item is currently selling in 2000 for $100, its nor mal selling price. As a result of this error: A. Income for 1999 is overstated; B. Cost of sales for 2000 will be overstated; C. Income for 2000 will be overstated; D. Income for 2000 will not be affected. E. None of the above. (5)Using the data presented below, calculate the cost of sales for the BC Co mpany for 1999. Current ratio 3.5 Quick ratio 3.0 Current liabilities 12/31/1999 $600000 Inventory 12/31/1999 $500000 Inventory turnover 8.0 The cost of sales for the BC Company for 1999 was: A. $1600000; B. $2400000; C. $3200000; D. $6400000; E. None of these. (6) W Company computed the following items from its financial records for 1999: Price-earning ratio 12 Pay-out ratio 0.6 Assets turnover ratio 0.9 The dividend yield on Ws common stock for 1999 is : A. 5% B. 7.2% C. 7.5% D. 10.2% (7) the data about Accounts receivable of Newton Company for 1999 as foll ows: Accounts receivable 12/31/1999 $150000 Allowance for uncollectible accounts 12/31/1999 5000(credit) Bad debt expenses for the year 2000 During 1999 recoveries on bad debts previously written off were correctly re corded at $500. If the beginning balance in the allowance for uncollectible