会计专业英语期末试题期期末测试题

1、会计专业英语期末试题期期末测试题i、translate the following terms into chinese .1. entity concept 主题概念2. depreciation 折旧3. double entry system4.inventories5. stable monetary unit6.opening balance7.current asset 8.financial report9.prepaid expense 10.internal control11.cash flow statement 12.cash basis13.tangible fixe

2、d asset 14.managerialaccounting15. current liability 16.internal control17.sales return and allowance 18.financial position19.balance sheet 20.direct write-off methodii、translate the following sentences into chinese .1. accounting is often described as an information system. it is the system that me

3、asures business activities, processes into reports and communicates these findings to decision makers.investors and creditors.2. the primary users of financial information aresecondary users include thepublic, government regulatory agencies, employees, customers, suppliers, industry groups, labor un

4、ions, other companies, and academic researchers.3. there are two sources of assets. one is liabilities andthe other is owner' s equity. liabilitiesare obligationsof an entity arisingfrom past transactions or events, thesettlement of which may result in the transfer or use of assets or services i

5、n 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. t

6、hey are assets, liabilities,owner' s equity, revenue, expenseand 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 individualtransactions by providing

7、 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。田. please find the best answers to the following questions.1 .which of the following statement is false?a.the partnership form of business organization protectsthe

8、 personalassets of the owner from creditors of the businessb. a proprietorship has a single ownerc.accounting is the information system that measures business activities,processes that information into reports, and communicatesthe results todecision makers.d.the fasbdetermines how accounting is prac

9、ticed in theunited states2. the principle or concept that holds that an entity will remain in operation for the foreseeable future is thea.going-concern conceptb.stable-monetary-unit conceptc.reliability principled.cost principle3. aftinco. performsservices on account when aftincollectsthe accountre

10、ceivablea.assets increaseb.assets do not changec.owner' s equity decreasesd.liabilities decrease4. an income statement reports .a. the assets, liabilities, and owner' s equity on a particular dateb. the change in the owner' s capital during the period c. the cash receipt and cash payment

11、 during the periodd. the difference between revenues and expenses during the period5. the following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2assets $ 75,000 $ 90,000liabilities36,000 45,000if net income was $ 1,500 and there were no wi

12、thdrawals, how much did the owner invest?a.$ 4,500b.$ 6,000c.$ 45,000d.$ 43,0006. traylor companypaid $ 2850 on account. the effect of this transaction on the accounting equation is to .a. decrease assets and decrease owner' s equityb. increase liabilities and decrease owner' s equityc. have

13、 no effect on total assetsd. decrease assets and decrease liabilities7. the journal entry to record the collection of $ 890 from a customer on account is .a. accounts payable 890cash 890b. cash 890accounts receivable 890c. cash 890account payable 890d. cash 890service revenue 8908. the ending cash a

14、ccount balance is $ 57600. during the period, cash receipts equal $ 124,300. if the cash payments during the period total $ 135,100, then the beginning cash amount must havea.$ 68,400b.$ 46,800c.$ 181,900d.cannot be determined from the information given9. use the following selected information for t

15、he alecia companyto calculate the correct credit column total for a trial balance .accounts receivable $ 7,200accounts payable 6,900building 179,400cash 15,800capital 64,000insurance expense 6,500salary expense 56,100salary payable 3,600service revenue 190,500a.$ 201,000 b $ 137,100 c $ 265,000 d $

16、74,50010. which of the following statements is correct?a. the chart of accounts is a list of all accounts with their balancesb. the trial balance is a list of all accounts with their balances, divided as debit or creditc. the ledger is maintained in chart-of-accounts orderd. both b and c are correct

17、11. which of the following items is the greatest in dollar amount?()a. beginning inventoryb. cost of goods soldc. cost of goods available for saled. ending inventory12. a company performs service on account t, when it collects the accounts receivable ()a. assets increase b .assets don' t changec

18、. owner' s equity decreased. liabilities decrease13. the economic resources of a business are called ()a. owner' s equityb. assetsc. accounting equation d .liabilitiesstatements shows thefinancialpositionof a business entity at a specified14. which of the following financialdate?a. balance s

19、heetb. income statementc. statement of retained earningsd. cash flow statement15. the purchase of officesupplies on account will ()a. increasean asset and increaseowner' s equityb. increasean assetand decreaseanother assetc. increasean asset and increasea liabilityd. increasean assetand decrease

20、 a liability16.which of thefollowingitems is not an element of thebalance sheet?()a. assetsb. expensesc. liabilitiesd. owner' s equity17. a transaction caused a$10000 decrease in both totalassets and liabilities.this transactioncould havebeen()a. purchase of a delivery truck for $10000 cashb. an

21、 asset with a cost of $10000 was destroyed by firec. repayment of a $10000 bank loand. collection of a $10000 account receivable18. transferring transaction data from the journal to the ledger is called ()a. postingb. recordingc. journalizingd. interpreting19.for purpose of the cash flow statement ,

22、the term cash includes cash on hand ,cash on deposit, and () a. cash in banksb. paper moneyc. cash equivalentsd. coins20. the principle that holds that an entity will remain in operation for the foreseeable future is the () a. going-concern conceptb. stable-monetary-unit conceptc. reliability principled. cost principleiv .recording transactions in the general journal using the following accounts: fixed assets（固定资产），cash（现金），rent expense（房租费用），accounts receivable（应收账款）， accounts payable（应付账款），sales（销售收入）.1. sunri