高端会计人才财经英语考试题及答案

高端会计人才财经英语考试题及答案I.Wordsandterms（20%）1.bankruptcy2.financialpoundentry5.accrualaccounting6.grossproceeds7.marketablesecurities8.operatingexpenses9.cashflow10.storecredit11.预付费用12.累计折旧13.试算平衡14.资产负债表15.业主提款账户16.坏账准备账户17.贴现利息18.会计循环19.股息20.日记账ITFillintheblankswithproperwords.(20%)1、Accountingprofessionissorteinto,governmentaccountingand.2.,,,managementaccountingandthethreebasicformsofbusinessactivities.3.isconsideredastheheartofmodernaccounting.4.Basically,theTaccounthasthreeparts:,thedebitand5.Eachsourcedocumentshouldincludeatleastthreeparts:thedate,theand6.Afterthetransactionshavebeenenteredinthejournal,theymustbetransferredtotheandthisprocessiscalled7.Thefirststepoftheclosingentriesistheaccountsareclosedbytransferringtheirbalancestotheaccount.8.Atthebeginningofaccountingperiod,theinvestmentcostofmarketablesecuritiesincludes,taxes,and9.Theaccountsthatcan'tbecollectedarecalledorIⅡⅢ.WriteT(true)beforethestatementswhicharetrueand(F)whicharefalse.(5%)1.()Theprofitsandlossesinapartnershipmustbeallocatedequallybythepartners.2.()Thetotalofthedebitsequalsthetotalofthecreditsmeansthereisnotanyerrorintheprocessofrecordingandcalculating.3.()Thebalanceofthetemporaryaccountssuchasrevenue,expenseandwithdrawalsshouldbezeroinpreparationforthestartofthenextaccountingperiod.4.()ThecollectionofthecreditsaleswillincreasethebalanceofAccountsReceivable.5.()Thecompanycandiscountthepromissorynotetothebankorotherfinancialunitswhenitneedscash.V.Translatethefollowingsentences(15%)1.Bookkeepingistheday-to-dayrecord-keepinginvolvedintheprocessofaccounting.2.Thejournalrecordstransactionsdaybydayandshowsanexplanationofeachtransaction.3.Iftheprepaidexpensesarenotadjustedattheendofaccountingperiod,theassetswillbeexaggeratedandtheexpenseswillbeunderstated.4.Incomestatementisusedtotrackrevenuesandexpensessothatyoucandeterminetheoperatingperformanceofthebusinessoveraperiodoftime.5.Whileprofitistheamountofmoneyyouexpecttomakeoveragivenperiodoftime,cashiswhatyoumusthavetokeepyourbusinessrunning.VI.Calculation(10%)1.Atthebeginningoftheyear,KevinYoungcompany'sassetswere220,000,anditsownersequitywasS123,000.Duringtheyear,assetsincreasedS60,000,andtheliabilitiesdecreasedS10,000.Whatwastheowner'sequityattheendoftheyear?2.AsaleismadeonAugust1forS400,terms2/10,n/30,onwhichasalesreturnofS100isgrantedonAugust6.WhatisthedollaramountreceivedforpaymentinfullonAugust9.VIl.Makeentries(15%)TomVega,afterreceivinghisdegreeincomputerscience,beganhisownbusinesscalledAStarSystemCompany.Hecompletedthefollowingtransactionssoonafterstartingthebusiness.Makeentriestorecordthesetransactionsusingthefollowingaccounttitles:Cash,AccountsReceivable,PrepaidRent,ComputerSupplies,Minicomputer,SystemLibrary,AccountsPayable,ServiceRevenue,Expense,TomVega,CapitalandTomVega,Withdrawals.1.Tombeganhisbusinesswitha$10,000cashinvestment,andasystemlibrary,whichcost$920.2.Paidtwomonths'rentforanoffice.Rentis$360permonth.3.PurchasedaminicomputerforS4,500incash.4.Purchasedcomputersuppliesoncredit,$620.5.Collectedrevenuefromaclient,$730.6.BilledaclientS450uponcompletionofashortproject.7.PaidexpensesofS230.8.ReceivedS450fromtheclientbilledpreviously.9.WithdrewS210incashforpersonalexpense.10.PaidS620ofamountowedintransaction4.会计英语B答案I.Wordsandterms1.破产2.财务业绩3.借方4.复合分录5.权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.PrepaidExpense12.AccumulatedDepreciation13.trialbalance14.balancesheet15.WithdrawalsAccount16.AllowanceforUncollectibleAccounts17.discount18.accountingcycle19.dividend20.journal评分标准：共计20分，每题1分。中文汉字写错扣0.5分，英文1个单词拼写错误扣0.5分，两个及以上单词拼写错误该题不得分II.Fillintheblankswithproperwords.1.publicaccounting，internalauditing2.soleproprietorships，partnerships，corporations2.Thedouble-entrysystem3.Double-entrysystem（double-entrybookkeepingsystem）4.atitle，thecredit5.amount，adescriptionofthetransaction6.generalledger，posting7.revenue，incomesummary8.purchaseprice，commissioncharges9.uncollectibleaccounts，baddebts10.December24，S4，040评分标准：共计20个空，每空1分，总计20分。每个空格，英文1个单词拼写错误扣0.5分，两个及以上单词拼写错误该题不得分IⅢ.WriteT（true）beforethestatementswhicharetrueand（F）whicharefalse.1.F2.F3.T.4.F5.T评分标准：共计5分，每题1分IV.MatchtheclassificationsinColumnAwiththeexpressioninColumnBandwritethecorrectlettersonthelines.afghk；bcdlo；eijmn评分标准：共计15分，每个选项1分V.Translatethefollowingsentences1.簿记是对会计信息以时间为顺序的记录，包含在整个会计过程当中。2.日记账记录着每天的交易，并对每笔交易都有描述。3.如果预付费用在会计期末不进行调账的话，资产会被夸大而费用会被低估。4.收益表主要是用于跟踪企业的收入和费用，企业业主借此来判断企业在一段时期内的经营业绩。5.利润是企业期望在一段时期内赚取的货币总额，而现金是企业正常运作的必要条件。评分标准：共计15分，每题3分。翻译只要意思吻合不扣分；关键词没有翻译出或翻译准确，扣1-2分；一句有两处及以上翻译错误，不得分。VI.Calculation1、Atthebeginningoftheyear：Liabilities=Assets-Owner'sEquity=$220，000-$123，000=S97，000（2分）Attheendoftheyear：Assets=S220，000+