专业英语知识竞赛模拟试卷1.doc

武汉理工大学会计协会 专业英语知识竞赛初赛模拟试卷姓名_ 班级_ 成绩_题目一 二 三 四 总分分数一、把下列会计分录翻译成中文（每小题2分，共10分）（1）Dr Disposal of fixed asset Depreciation Cr fixed asset（2）Dr Bank account Cr Tradable financial asset Investment income（3）Dr Accrued payroll Cr Cash（4）Dr Bank account Cr Other operating revenue Accrued tax-VAT (output)（5）Dr Notes-payable Cr Bank account二、 把下列会计专业词汇翻译成中文或英语（每小题2分，共34分）intangible assets held-for-maturity investment accounts payable cash on hand raw materials accumulated depreciation account payable paid-up capital main business income managing cost投资收益 短期借款 预付账款 坏账准备 所有者权益 应收股利 历史成本 三、 判断题（对的用“T”，错的用“F”，每小题2分，共8分）（1）( )Closing entries convert nominal accounts to zero balances. （2）( )Dividend Declared is a temporary account and is closed to Retained Earnings account at the end of the accounting period. （3）( )Purchases Returns and Allowances is recorded in the purchases journal. （4）( )The term “prepaid” designates the seller is to remit to the freight company.四、选择题（每小题2分，共48分）1.Which of these is (are) an example of an asset account? _. A.Service Revenue B. Withdrawals C. Supplies D. All of the above2.Currentassetsareinclusiveof_.A.cash,receivables,inventoryandshort-terminvestmentsB.cash,payables,inventoryandshort-terminvestmentsC.cash,receivables,payablesandshort-terminvestmentsD.cash,receivables,payablesandinventory3. Thebookvalueofafixedassetcanbedeterminedby_. A.subtractingtheaccumulateddepreciationfromthefarevalueB.subtractingtheaccumulateddepreciationfromthemarketvalueC.subtractingtheaccumulateddepreciationfromtheacquisitioncostD.subtractingtheaccumulateddepreciationfromthestatedvalue4.Toexpensethecostofanintangibleassetlikeapatentoveritsusefullifeistermedas_. A.amortizationB.depreciationC.depletionD.write-off5. Thelegalvalueofthecommonstockistheavailable_.A.parvalueormarketvalueB.parvalueorstatedvalueC.parvalueorfarevalueD.parvalueofmarketvalue6.Dividendspaymentcanonlybedeclaredandmadeoutof_.A.eitherpaidincapitalorretainedincomeB.eitherpaidincapitalorafter-taxnetincomeC.paidincapitalD.retainedincome7.Accountingcanbecategorizedinto_bythetargetedinformationusers.A.financialaccountingandmanagerialaccountingB.accrualbasedaccountingandcashbasedaccountingC.publicaccountingandprivateaccounting D.nationalaccountingandinternationalaccounting8.Accountingisamanagerialinformationsystemservingrelevantusersof_.A.anagers,shareholders,creditorsandcustomersB.anagers,shareholders,suppliersandcustomersC.areholders,creditors,customersandgovernmentagenciesD.nagers,shareholders,creditorsandgovernmentagencies9.Toexpensethecostofanintangibleassetlikeapatentoveritsusefullifeistermedas_.A.amortizationB.depreciationC.depletionD.write-off10.Theconvertiblepondcanbechangedintocommonstockatthediscretionof_.A.bondholdersB.issuingcompanyC.managers D.boardofdirectors11.Ingeneralterms,financialassetsappearinthebalancesheetat . A.CurrentvalueB.FacevalueC.Cost D.Estimatedfuturesalesvalue.12. Whichofthefollowingdoesnotdescribeaccounting?A.LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanameanstoanend.D.Usedbybusiness,government,nonprofitorganizations,andindividuals.13. Theeconomicresourcesofabusinessarecalled .A.OwnersEquityB.AssetsC.Accountingequation D.Liabilities14.Shoulddividendspaidappearonthefaceofacompanyscashflowstatement?A.YesB.NoC.NotsureD.Either15. Adebitbalanceinwhichofthefollowingaccountswouldindicatealikelyerror?A.A/RB.CashC.FeesEarnedD.MiscellaneousExpense16.Theformlistingthetitlesandthebalancesoftheaccountsintheledgeronagivendateisthe . A.incomestatementB.balancesheetC.retainedearningsstatementD.trialbalance17. Whichofthefollowingitemsrepresentsadeferral?A.PrepaidinsuranceB.wagesexpenseC.feesearnedD.accumulateddepreciation18.Whichofthefollowingaccountswouldbeclassifiedasacurrentassetonthebalancesheet?A.officeequipmentB.land C.AccumulatedDepreciationD.AccountsReceivable19.Whichofthefollowingaccountswouldnotbeincludedinapost-closingtrialbala-nce?A.cashB.feesearnedC.accumulateddepreciationD.capitalstock20. Apaymentofcashforthepurchaseofserviceshouldberecordedinthe_. A.purchasejournalB.revenuejournal C.cashpaymentsjournalD.cashreceiptsjournal21. Theeconomicresourcesofabusinessarecalled: A.OwnersEquityB.AssetsC.AccountingequationD.Liabilities22. In general terms, financial assets appear in the balance sheet at: _ A. Face value.账面价值 B. Current value.现值 C. Market value.市场价值 D. Estimated future sales value23.Thecurrentliabilitiesare$30000,thelong-termliabilitiesare$50000,andthetotalassetsare$240000.Whatisthedebtratio?A.0.125B.0.208C.0.333D.3.024.Aprofit-makingbusinessthatisaseparatelegalentityandinwhichownershipisdividedintosharesofstockisknownasa:_A.Soleproprietorship个体独资公司B.SingleproprietorshipC.Partnership合伙公司D.Corporation股份有限公司专业英语知识竞赛初赛模拟试卷答案一（1）借：固定资产清理 累计折旧 贷：固定资产 （2）借：银行存款 贷：交易性金融资产 投资收益 （3）借：应付职工薪酬 贷：库存现金 （4）借：银行存款 贷：其他业务收入 应交税费 应交增值税（销