会计专业英语期末试题

期期末测试题I、TranslateTheFollowingTermsIntoChinese.1.entityconcept主题概念折旧3.doubleentrysystem5.stablemonetaryunit balanceasset reportexpense controlflowstatement basisfixedasset accounting15.currentliability controlreturnandallowancepositionsheet write-offmethodTranslateTheFollowingSentencesIntoChinese.Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesintoreportsandcommunicatesthesefindingstodecisionmakers.Theprimaryusersoffinancialinformationareinvestorsandcreditors.Secondaryusersincludethepublic,governmentregulatoryagencies,employees,customers,suppliers,industrygroups,laborunions,othercompanies,andacademicresearchers.Therearetwosourcesofassets.Oneisliabilitiesandtheotherisowner'sequity.Liabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichmayresultinthetransferoruseofassetsorservicesinthefuture.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。Accountingelementsarebasicclassificationofaccountingpractices.Theyareessentialunitstopresentthefinancialpositionandoperatingresultofanentity.InChina,wehavesixgroupsofaccountingelements.Theyareassets,liabilities,owner'sequity,revenue,expenseandprofit(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)。Thegeneraljournal(orjournal)isabookoforiginalentrythatlinksthedebitsandcreditsofindividualtransactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.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。皿・Pleasefindthebestanswerstothefollowingquestions.Whichofthefollowingstatementisfalse?ThepartnershipformofbusinessorganizationprotectsthepersonalassetsoftheownerfromcreditorsofthebusinessAproprietorshiphasasingleownerAccountingistheinformationsystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecisionmakers.TheFASBdetermineshowaccountingispracticedintheUnitedStatesTheprincipleorconceptthatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthegoing-concernconceptstable-monetary-unitconceptreliabilityprinciplecostprincipleAftinCo.performsservicesonaccountwhenAftincollectstheaccountreceivableassetsincreaseassetsdonotchangeowner'sequitydecreasesliabilitiesdecreaseAnincomestatementreports.theassets,liabilities,andowner'sequityonaparticulardatethechangeintheowner'scapitalduringtheperiodthecashreceiptandcashpaymentduringtheperiodthedifferencebetweenrevenuesandexpensesduringtheperiodThefollowinginformationabouttheassetsandliabilitiesattheendof20x1and20x2isgivenbelow:20x1 20x2Assets $75,000 $90,000Liabilities36,000 45,000Ifnetincomewas$1,500andtherewerenowithdrawals,howmuchdidtheownerinvest?$4,500$6,000$45,000$43,000TraylorCompanypaid$2850onaccount.Theeffectofthistransactionontheaccountingequationisto.Decreaseassetsanddecreaseowner'sequityIncreaseliabilitiesanddecreaseowner'sequityHavenoeffectontotalassetsDecreaseassetsanddecreaseliabilitiesThejournalentrytorecordthecollectionof$890fromacustomeronaccountis.

A.AccountsPayable890A.AccountsPayable890TOC\o"1-5"\h\zCash 890Cash 890AccountsReceivable 890Cash 890AccountPayable 890Cash 890ServiceRevenue 890TheendingCashaccountbalanceis$57600.Duringtheperiod,cashreceiptsequal$124,300.Ifthecashpaymentsduringtheperiodtotal$135,100,thenthebeginningCashamountmusthave$68,400$46,800$181,900CannotbedeterminedfromtheinformationgivenUsethefollowingselectedinformationfortheAleciaCompanytocalculatethecorrectcreditcolumntotalforatrialbalance.Accountsreceivable $7,200Accountspayable 6,900Building 179,400Cash 15,800Capital 64,0006,500Insuranceexpense

6,500Salaryexpense 56,100Salarypayable 3,600Servicerevenue 190,500A.$201,000B$137,100C$265,000D$74,500Whichofthefollowingstatementsiscorrect?.ThechartofaccountsisalistofallaccountswiththeirbalancesThetrialbalanceisalistofallaccountswiththeirbalances,dividedasdebitorcreditTheledgerismaintainedinchart-of-accountsorderBothBandCarecorrectWhichofthefollowingitemsisthegreatestindollaramount?()A.beginninginventoryB.costofgoodssoldC.costofgoodsavailableforsaleD.endinginventoryAcompanyperformsserviceonaccountt,whenitcollectstheaccountsreceivable()A.assetsincrease B.assetsdon’tchangeC.owner'sequitydecreaseD.liabilitiesdecreaseTheeconomicresourcesofabusinessarecalled( )A.owner'sequityB.assetsC.accountingequationD.liabilitiesWhichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecifieddate?A.balancesheetB.incomestatementA.balancesheetB.incomestatementC.statementofretainedearningsD.cashflowstatementThepurchaseofofficesuppliesonaccountwill()increase an asset and increase owner'sequityincrease an asset and decrease anotherassetincrease an asset and increase aliabilityincrease an asset and decrease aliabilityofthefollowingitemsisnotanelementofthebalancesheet?( )A.assetsB.expensesC.liabilitiesD.owner'sequityAtransactioncauseda$10000decreaseinbothtotalassetsandliabilities.Thistransactioncouldhavebeen()purchaseofadeliverytruckfor$10000cashanassetwithacostof$10000wasdestroyedbyfirerepaymentofa$10000bankloancollectionofa$10000accountreceivableTransferringtransactiondatafromthejournaltotheledgeriscalled()A.postingB.recordingC.journalizingD.interpretingpurposeofthecashflowstatement,thetermcashincludescashonhand,cashondeposit,and()A.cashinbanksB.papermoneyC.cashequivalentsD.coinsTheprinciplethatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthe()A.going-concernconceptB.stable-monetary-unitconceptC.reliabilityprincipleD.costprinciple^.Recordingtransactionsinthegeneraljournalusingthefollowingaccounts:FixedAssets（固定资产）,Cash（现金）,RentExpense（房租费用）,AccountsReceivable（应收账款），AccountsPayable（应付账款），Sales（销售收入）.SunriseCo