会计英语试卷

会计英语试卷一、选择题（每题2分，共20分）1.Whichofthefollowingisthecorrecttranslationfor"借方"inaccountingterms?A.CreditB.DebitC.BalanceD.AssetA.FinancialstatementsB.BalancesheetD.Cashflowstatement3.WhatistheEnglishtermfor"折旧"?A.DepreciationB.AmortizationC.ImpairmentD.AppreciationB.GrossmarginC.EquityD.Currentratio5.Theprocessofrecordingfinancialtransactionsisknownas______.A.AccountingB.AuditingC.BookkeepingD.Budgeting6.Whatistheoppositeofa"liability"inaccounting?A.EquityB.AssetC.RevenueD.Expense7.The"breakevenpoint"iswheretotalexpensesareequalto______.A.TotalrevenueC.GrossprofitD.Operatingprofit8.Whichofthefollowingisnotapartoftheaccountingequation?A.AssetsB.LiabilitiesC.EquityD.Revenue9.Theterm"现金流"isbesttranslatedtoEnglishas______.A.CashflowB.CashoutflowC.CashinflowD.Cashbalance10.WhatistheEnglishtermfor"应付账款"?A.AccountspayableB.AccountsreceivableC.InventoryD.Prepaidexpenses二、填空题（每题2分，共20分）11.TheaccountingperiodthatendsonDecember31stisknownasthe______fiscalyear.12.Inaccounting,______expensesareexpensesthathavebeenincurredbutnotyetpaid.14.______accountingistheprocessofrecordingfinancialtransactionsinthebooksofaccount.16.______accountingisbasedonthehistoricalcostprinciple,whichmeansthatassetsarerecordedattheiroriginalcost.17.The______methodofinventoryvaluationassumesthattheoldestinventoryissoldfirst.三、名词解释（每题5分，共25分）21.Accrualaccounting22.Depreciation23.Capitalexpenditure24.Liquidityratio25.Auditing四、简答题（每题10分，共30分）26.Explainthedifferencebetweenthecashbasisandaccrualbasisofaccounting.27.Whatarethethreemainfinancialstatementsandwhatinformationdoeseachprovide?28.Describetheconceptofmatchingprincipleinaccounting.29.Howdoesthedoubleentrysystemworkinaccounting?五、案例分析（每题15分，共30分）一、选择题答案：1.B.Debit2.A.Financialstatements3.A.Depreciation5.B.Equity6.D.Inventory7.C.Accrualbasis8.B.Liabilities9.D.Dividends10.A.Assets二、填空题答案：11.Balancesheet12.Revenue13.Expense14.Capital15.Liabilities三、名词解释答案：16.Theprocessofsystematicallyrecording,classifying,andsummarizingfinancialtransactionsofabusiness.18.Thedifferencebetweentotalrevenuesandtotalexpensesinaperiod.19.Theowner'sclaimtotheassetsofabusinessafterallliabilitieshavebeenpaid.20.Amethodofaccountingwhererevenueandexpensesarerecordedwhentheyareearnedorincurred,regardlessofwhencashisreceivedorpaid.四、简答题答案：23.Ajournalisachronologicalrecordofallfinancialtransactionsofabusiness.Eachtransactionisrecordedasajournalentry,showingthedate,accountsinvolved,andtheamountsdebitedandcredited.24.Thedoubleentrysystemensuresthattheaccountingequationremainsbalancedrequiringeachtransactiontoberecordedwithequaldebitsandcredits.五、案例分析答案：基本概念：会计、财务报表、收入、费用、资产、负债、所有者权益、折旧、利润。会计等式：资产=负债+所有者权益。会计基础：权责发生制、收付实现制。会计循环：交易记录、日记账、分类账、财务报表。资产、负债和所有者权益的核算：固定资产、存货、应收账款、应付账款、股东权益。收入和费用的核算：营业收入、营业成本、期间费用、所得税。财务报表分析：利润表、资产负债表、现金流量表、所有者权益变动表。各题型所考察学生的知识点详解及示例：选择题：考察学