会计英语复习题

一:Choosethebestanswereachstatementbelow（A）1.Postingsfromthepurchasesjournaltothesubsidiaryledgeraregenerallymade:A.Daily.B.Weekly.C.Monthly.D.Yearly.（D）2Ifbeginninginventory$50,000,costofgoodspurchasedis$260,000,andendinginventoryis$40,000,ofgoodsis:A.$300.000.B.$280,000.C.$210,000.D.$270,000.（B）3.ABCsellsmerchandiseonFeb15onaccounttoXYZfor$11,000,terms2/10,n/30.OnFeb24,paymentisreceivedfromXYZCo.istheofreceived?A.$11,000B.$10,780C.$11,220D.(C)4.Pleasewhichcomponentsshouldlessfromthevalueofplantassets.A.MerchandiseinventoryB.IncomepayableC.AccumulateddepreciationD.Retainedearnings(D．Whichofthefollowingisnotacharacteristicofplantassets?A.TangibleB.Long-livedC.UnchangedD.Forresale（C）6PleaseselectitemswhichnotbelongtotheSheet:A.Long-terminvestment.B.Accountsreceivable.C.Incometaxexpense.D.Retainedearnings.（D）7.WhodoesnottoseeyourBalanceSheet?A.Creditor.B.Investor.C.Manager.D.Customer.（C）8.Theequityofaccountinglong-terminvestmentsinstockusedtheinvestorowns:A.20%ofthecommonstocktheinvestee.B.20%ofthecommonstocktheinvestee.C.Between20%and50%ofthecommonstockoftheinvestee.D.50%ofthecommonstockanotherentity.（D）9.JaneSmithearns$12perhourfora40-hourweekand$22perhourforanyovertimework.Ifworks48worksinweek,grossearningsare:A.$480.B.$576.C.$650.D.$656.（B）10.Decidewhichofthefollowingstatementsistrue.A.Sinceintangibleassetslacksubstance,theyneedbedisclosedonlyinthenotestothefinancialstatements.B.Totalsofmajorclassesassetscanbeshowninbalanceassetdetailsdisclosedinthenotestothefinancialstatements.C.Goodwillshouldbereportedasacontra-accountintheowner’sequitysection.D.Intangibleassetsaretypicallycombinedwithplantassetsandnaturalresources

andshownintheproperty,plant,andequipmentsection.(C11.selectwhichcomponentsshouldlessfromthevalueofplantassets.A.MerchandiseinventoryB.IncometaxpayableC.AccumulateddepreciationD.Retainedearnings(．Whichofthefollowingisnotacharacteristicofplantassets?A.TangibleB.Long-livedC.UnchangedoutlookD.Forresale(A)13.Inaccounting,whichofthefollowingfactorsisnotanestimatedeterminethedepreciationofplantasset?A.CostB.UsefulC.SalvagevalueD.Totalunitsofoutput(C)14.PleaseselectfornotbelongtotheBalanceSheet.A.Long-terminvestmentB.AccountsreceivableC.IncometaxexpenseD.Retainedearnings(A)15.Ingeneral,whichisbasisofpreparingaBalanceSheet?A.Assets=Liabilities+OwnersequityB.AssetsLiabilitiesOwners’C.Profits=RevenuesExpensesD.Revenues=ProfitsExpenses(A)16.Inaccounting,whichofthefollowingfactorsisanestimatetodeterminethedepreciationofplantasset?E.CostB.UsefullifeC.SalvagevalueD.Totalunitsof(C)17.PleaseselectfornotbelongtotheBalanceSheet.A.Long-terminvestmentB.AccountsreceivableC.IncometaxexpenseD.Retainedearnings(A)18.Ingeneral,whichisthebasispreparingBalanceA.Assets=Liabilities+OwnersequityB.AssetsLiabilitiesOwners’C.Profits=RevenuesExpensesD.Revenues=ProfitsExpenses(C)19.Themajorelementsofthestatementare:A.Revenue,costofgoodssold,sellingexpenses,andgeneralexpenseB.Operatingsection,cooperatingsection,discontinuedoperations,extraordinaryitems,andcumulativeeffect

C.Revenues,expenses,gainsandD.Allofthese(D)20.Informationintheincomestatementhelpsusersto:A.EvaluatethepastperformanceoftheenterpriseB.ProvideabasisforpredictingfutureperformanceC.assesstheriskoruncertaintyofachievingfuturecashflowsD.Allofthese（D）21.JaneSmithearns$12hourfora40-hourweekand$22perhourovertimework.Ifworks48worksinweek,grossearningsare:A.$480.B.$576.C.$650.D.$656.（B）22.Decidewhichofthefollowingstatementsistrue.E.Sinceintangibleassetslackphysicalsubstance,needbedisclosedonlyinthenotestothefinancialstatements.F.Totalsofmajorclassesofassetscanbeshownthebalancesheet,withassetdetailsdisclosedinthenotestothefinancialstatements.G.Goodwillshouldbereportedasacontra-accountinowner’sequitysection.H.Intangibleassetsaretypicallycombinedwithplantassetsandnaturalresourcesandshownintheproperty,plant,andequipmentsection.（A）23.Postingsfromthepurchasesjournaltothesubsidiaryledgeraregenerallymade:A.Daily.B.Weekly.C.Monthly.D.Yearly.（D）24.Ifbeginninginventoryis$50,000,costofgoodspurchasedis$260,000,andendinginventoryis$40,000,costofgoodssoldis:B.$300.000.B.$280,000.C.$210,000.D.$270,000.（B）25.ABCCompanysellsmerchandiseonFeb15onaccounttoXYZCo.for$11,000,terms2/10,n/30.OnFeb24,paymentisfromXYZistheofcashreceived?A.$11,000B.$10,780C.$11,220D.$220参考答案：1-5ADBCD,6-10CDCDB11-15CDACA,16-20,CACD21-25DBADB二、thefollowingChineseintoEnglish1、原始证7、借方和贷方2、现金扣8、复式记帐法3、资产债表8、会计假设4、现金流量表10、债券投资5、明细类帐6、流动债参考答：

1、originalvouchers、currentliabilities2、cashdiscount7、debitandcredit3、balancesheet8doubleentry4、statementofcashflow9accountingassumptions5、subsidiaryledgers10、bondsinvestment三、whetherthestatementsaretrueorfalse.Write“T”for“True”and“F”“False”（T）1．Revenuesincreaseowner’sequity.（FMostcompanieshavefewerbalanceofassetsaccountsthanbalanceofliabilityaccount.（T）3.Debitmeansleft，creditmeans（F）4.Debitmeansincrease，creditmeansdecrease.（T）5.Theaccountingreportingperiodagreestothecalendaryear.（F）6.Ifrevenuesexceedexpensesthesameaccountingperiod，theentityisdeemedtosufferloss.（TExpensesdecreaseowner’sequity.（T）8.Thestatementofcashflowisconcernedonlyandcashequivalents.（F）9.Accountingprovidesfinancialinformationthatisonlyabusinessmanagement.（F）10.Accountingisanotherwordbookkeeping.(F)11.Accountingisanotherwordforbookkeeping.(F)12.Accountingprovidesfinancialinformationthatisonlyusefultoabusinessmanagement.(T)13.statementofcashflowisconcernedonlywithandcashequivalents.(T)14.decreaseowner’sequity.(F)1Ifrevenuesexceedexpensesforthesameaccountingperiod，theisdeemedtosufferloss.(T)16.accountingreportingperiodagreestotheyear.(F)17.Debitmeansincrease，creditmeansdecrease.(T)18.Debitmeans，creditmeansright.(F)19.companieshavefewerbalanceofassetsaccountsthanbalanceofliabilityaccount.(T)20．Revenuesincreaseowner’sequity.参考答案：1-5TFTFT,6-10FTF，FTTF,16-20FTFT;

四、AssetsPatentsCopyrightsGoodwillCurrentAssetsAccountsReceivablesNotesReceivablesInventoriesPlantAssetsVehiclesFurnitureandFixturesEquipmentsBuildingsAccumulatedDepreciationLand

无形资产专利商标商誉流动资产应收账款应收票据存货固定资产车辆家具机器设备建筑物累计折旧土地五、AnalyzethebelowtransactionsofFJcompanyandwritedowntheaccountingentry.1．Whithandhisfamilyinvested$6,000inFJandreceived600sharesofstock.2.FJsoldtheproductstoDEFCompanyfor$2,000,DEFCompanyagreestopayABCwithin20days.3．FJCompanypaiditstelephonebillfor$100cash.参答案、Debit:CashinBank$6,000CapitalStock$6,000、Debit:AccountsReceivable$2,000PrimeOperatingRevenue、Debit:AdministrativeExpenses$100Cash$100六、translation1．Withaproperlypreparedsheet,youcanlookatabalancesheetattheendofeachaccountingperiodandknowifbusinesshasmoreorlessvalue,ifyourdebtsarehigherorlower,andifyourworkingcapitalhigherorlower.如果有了正确编制的资产负债表你能知道你公司每一个会计期末的价值是更多了还是少了的债务是更高了还是更低了，你实收资本是更高了还是更低。

2．Itisakeyforshareholdersbecauseitrevealsthefinalincomethatcanbedistributedtoshareholdersand/orreinvestedforfuturegrowth.、就股东而言，税后净利润一个关键数据，因为它揭示可分配给股东或为未来增长进行再投资的企业最终受益。3.Currentassetsarecashoritemsthatcanbeconvertedintocashwithinayear.Cash,accountsreceivable,inventory,marketablesecurities,prepaidexpenses,andsh