专业英语知识竞赛模拟试卷1

武汉理工大学会计协会武汉理工大学会计协会PAGEPAGE1专业英语知识竞赛初赛模拟试卷题目一二三题目一二三四总分分数

班级

成绩 一、把下列会计分录翻译成中文（每小题2分，共10分）Dr DisposaloffixedassetDepreciationCr fixedDr BankaccountCr TradablefinancialInvestmentincomeDr AccruedCr CashDr BankaccountCr OtheroperatingrevenueAccruedDr Notes-payableCr Bankaccount二、把下列会计专业词汇翻译成中文或英语（234分intangibleassetsheld-for-maturityinvestmentaccountspayablecashonhandrawmaterialsaccumulateddepreciationaccountpayablepaid-upcapitalmainbusinessincomemanagingcost投资收益短期借款预付账款坏账准备应收股利历史成本三、判断题（对的用“28分）（1）( )Closingentriesconvertnominalaccountstozerobalances.（2）( )DividendDeclaredisatemporaryaccountandisclosedtoRetainedEarningsaccountattheendoftheaccountingperiod.（3）( )PurchasesReturnsandAllowancesisrecordedinthepurchasesjournal.)Theterm“prepaid”designatestheselleristoremittothefreightcompany.四、选择题（每小题2分，共48分）Whichoftheseis(are)anexampleofanassetaccount? .ServiceRevenue B.Withdrawals C.Supplies D.AlloftheaboveCurrentassetsareinclusiveof .cash,receivables,inventoryandshort-terminvestmentscash,payables,inventoryandshort-terminvestmentscash,receivables,payablesandshort-terminvestmentscash,receivables,payablesandinventoryThebookvalueofafixedassetcanbedeterminedby .A.subtractingtheaccumulateddepreciationfromthefareB.subtractingtheaccumulateddepreciationfromthemarketvalueC.subtractingtheaccumulateddepreciationfromtheacquisitioncostD.subtractingtheaccumulateddepreciationfromthestatedvalueToexpensethecostofanintangibleassetlikeapatentoveritsusefullifeisas .amortizationB.depreciationC.depletionD.write-offThelegalvalueofthecommonstockistheavailable .parvalueormarketvalueparvalueorstatedvalueparvalueorfarevalueparvalueofmarketvalueDividendspaymentcanonlybedeclaredandmadeoutof .eitherpaidincapitalorretainedincomeeitherpaidincapitalorafter-taxnetincomepaidincapitalretainedincomeAccountingcanbecategorizedinto bythetargetedinformationusers.financialaccountingandmanagerialaccountingaccrualbasedaccountingandcashbasedaccountingpublicaccountingandprivateaccountingnationalaccountingandinternationalaccountingAccountingisamanagerialinformationsystemservingrelevantusersof A.anagers,shareholders,creditorsandcustomersB.anagers,shareholders,suppliersandcustomersC.areholders,creditors,customersandgovernmentagenciesD.nagers,shareholders,creditorsandgovernmentagenciesToexpensethecostofanintangibleassetlikeapatentoveritsusefullifeistermeds .amortization B.depreciationC.depletionD.write-offTheconvertiblepondcanbechangedintocommonstockatthediscretionof .bondholders B.issuingcompanyC.managers D.boardofdirectorsIngeneralterms,financialassetsappearinthebalancesheetat .Currentvalue B.Facevalue C.Cost D.Estimatedfuturesalesvalue.Whichofthefollowingdoesnotdescribeaccounting?LanguageofbusinessUsefulofrdecisionmakingIsanendrathethanameanstoanend.Usedbybusiness,government,nonprofitorganizations,andindividuals.Theeconomicresourcesofabusinessarecalled .Owner’sEquityAssetsAccountingequationLiabilitiesShoulddividendspaidappearonthefaceofacompany’scashflowstatement?Yes B.No C.Notsure D.EitherAdebitbalanceinwhichofthefollowingaccountswouldindicatealikelyerror?A/R B.Cash C.FeesEarned D.MiscellaneousExpenseTheformlistingthetitlesandthebalancesoftheaccountsintheledgeronadateis.incomestatementbalancesheetretainedearningsstatementtrialbalanceWhichofthefollowingitemsrepresentsadeferral?PrepaidinsurancewagesexpensefeesearnedaccumulateddepreciationWhichofthefollowingaccountswouldbeclassifiedasacurrentassetonthecesheet?A.officeequipmentlandAccumulatedDepreciationAccountsReceivableWhichofthefollowingaccountswouldnotbeincludedinapost-closingtrialnce?cashB.feesearned C.accumulateddepreciation D.capitalstockApaymentofcashforthepurchaseofserviceshouldberecordedinthe .purchasejournal B.revenuejournalC.cashpaymentsjournal D.cashreceiptsjournalTheeconomicresourcesofabusinessarecalled: AssetsAccountingequationLiabilitiesIngeneralterms,financialassetsappearinthebalancesheetat: Facevalue.账面价值Currentvalue.现值Marketvalue.市场价值EstimatedfuturesalesvalueThecurrentliabilitiesare$30000,thelong-termliabilitiesare$50000,andthealassetsare$240000.Whatisthedebtratio?A.0.125B.0.208C.0.333D.3.0profit-makingbusinessthatisaseparatelegalentityandinwhichownershipisividedintosharesofstockisknownasa: Soleproprietorship个体独资公司SingleproprietorshipPartnership合伙公司Corporation股份有限公司）