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会计专业英语期末考试试卷2考试时间2小时总分100分
一、判断每题1分,共10分正确的在题后括号内打钩,错误的打叉
1、在权责发生制下,收入是按照它在实际发生的期间,而不是实际收取现款的期间登记入账
2、Allinventoriesshallbedisclosedathistoricalcostinaccountingstatement.
3、Long-termassetsincludecashfixedassetsintangibleassetsanddeferredassets.
4、Currentliabilitiesareobligationsthatdontneedtobepaidwithinoneyearortheoperatingcyclewhicheverislonger.
5、Totalassetswillbedecreasedbytheactofborrowingmoneyfromabank.
6、当一笔应收账款作为坏账被冲销时,顾客就没有偿还的义务了
7、Receivablesandprepaymentsshallbeaccountedforaccordingtoactualamount实际发生额.8^Thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeofacquisition取得.9^Theownersofacorporation股份公司aretermed称为creditors.10Thestatementofcashflowsreportstheentity\cashreceiptsandcashpaymentsduringtheperiod.
二、单项选择题每题2分,共2分每题只有1个正确答案,多选或选错都不给分A、leftB、rightC、leftorrightD、others
2、Ifadeliverytruckcosts$12000andhasanestimatedresidualvalueof$2000attheendofitsestimatedusefullifeoffiveyearstheannualdepreciationwouldbeunderthestraight-linemethod.A、$2800B、$2000C、$1800D、$
16003、AcceleratedmethodsofdepreciationdoesntincludeA、thesum-of-the-years-digitsmethodB、theproductionmethodC、thedeclining-balancemethodD、AandC
4、Profitstheownersequityinthebusiness.A、decreaseB、increaseC、don\changeD、uncertain
5、Retainedearningisnotan;itisanelementof.A、assetassetB、ownersequityowners*equityC、assetownersequityD、ownersequityasset
6、是指会计忽略通货膨胀影响,对货币价值变动不作调整A、theentityconceptB、thegoing-concernconceptC、thetime-periodconceptD、thestable-monetary-unityconcept
7、要求会计核算应当以实际发生的经济业务为依据,如实反映财务状况和经营成果C、disclosureprincipleD、consistencyprinciple
8、是指会计核算和财务报表应当按照规定的会计处理方法进行和编制且其方法前后期不得随意变更A、objectiveprincipleB、matchingprincipleC、disclosureprincipleD、consistencyprinciple
9、销货成本是指以下哪一项?A、salesreturnsB、costofgoodssoldC、grossprofitonsalesD、deliveryexpense
10、explainsthecausesofthechangeinthecashbalance.A、balancesheetBincomestatementC、statementofcashflowsallabove
三、多项选择题每题3分,共15分每题有2到4个个正确答案,多选、少选或选错不得分
1、TheremustbeaheadingthatidentifiestheIncomeStatementincludingABDA、ThenameofthebusinessC、December
3120082、TheadvantagesofsubsidiaryledgersareA、ReducesledgerdetailC^PermitsadifferentsequenceofaccountsD、
3、ThetrueequationformsofanIncomeStatementinclude^ISBCAssets=Liabilities+OwnersEquityTotalrevenues-Totalexpenses=NelincomeprofilTotalexpenses-Totalrevenues=NetlossCashReceivedfromCustomers=NetSales+Beginning-EndingNotesandAccountsReceivable
4、OwnersequitydecreasesbecauseofA、InvestmentbytheownersC、Distributionofcashtoitsinvestors
5、CurrentassetsofenterprisesshallincludeA、CashC、Accountsprepayments
四、翻译每空3分,共15分请在空格处写出粗体字对应的英语或汉语,汉译英每空对应一个单词
1、Financialplanningismakingabudget.
2、Intheperiodicinventorysystemthebusinessdoesnotkeepacontinuousrecordoftheinventoryonhand.Abalancesheetisanaccountingstatementthatreflectsthefinancialpositionofanenterpriseataspecificdate.
4、Inallbusinessfirmsrevenuesandexpensesmaybemeasuredeitheroncashbasisand权责发生制basis.
五、综合共40分
1、配对15分(请将题中单词与对应的汉语意思一一配对)
2、改错25分,错误序号每空2分,改正每空3分下面是2008年12月31日AAA.Company的资产负债表,其中存在5处错误请将其序号写在下面表格里并改正©ReportingForm
②SmithsCompany
③BalanceSheet©December3120021finishedgoodsA、商品2merchandiseB、产成品3goodsinprocessC、半产品4scmi-finishcdgoodsD、在产品5inventoryE、存货12⑶45©Assets©LiabilitiesCash2000AccountsPayable40000©AccountsReceivable60000NotesPayable40000NotesReceivable30000AccruedSalariesPayable10000OfficeSupplies30000©Liabilities90000OfficeEquipment60000OwnersEquitySmithCapital110000TotalOwnersEquity110000
⑦TotalAssets190000©TotalLiabilitiesandOwnersEquity200000错误序号改正。