会计英语试题及答案
函授点《会计英语》期末试卷
姓名------ 专业------ 分数------
一、单项选择题（20分）
1. Listed below are some characteristics of financial information. (1) True (2) Pru
dence (3) Completeness (4) Correct
Which of these characteristics contribute to reliability?
A (1), (3) and (4) only
B (1), (2) and (4) only
C (1), (2) and (3) only
D (2), (3) and (4) only
2. In preparing its financial statements for the current year, a company’s closing i
nventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected?
A The current ye ar’s profit will be overstated and next year’s profit will be unders
tated
B The current year’s profit will be understated but there will be no effect on next
year’s profit
C The current year’s profit will be understated and next year’s profit will be overs
tated
D The current year’s profit will be overstated but there will be no effect on next y
ear’s profit.
3. In preparing a company’s cash flow statement, which, if any, of the following it
ems could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of shares
A 1 only
B 2 only
C 3 only
D None of them.
4. At 31 March 2009 a company had oil in hand to be used for heating costing $8
,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil in
hand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600.
Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year?
A $23,900
B $36,100
C $45,300
D $33,100
5. In times of inflation In times of rising prices, what effect does the use of the his
torical cost concept have on a company’s asset values and profit?
A. Asset values and profit both undervalued
B. Asset values and profit both overvalued
C. Asset values undervalued and profit overvalued
D. Asset values overvalued and profit undervalued
二、将下列报表翻译成中文（每个3分，共60分）
1. ABC group the statement of financial position as at 31/Dec/2010 €
2. Non-current assets
3. Intangible assets
4. Property, plant and equipment
5. Investment in associates
6. Held-for-maturity investment
7. Deferred income tax assets
8. Current Assets
9. Trade and other receivables
10. Derivative financial instruments
11. Cash and cash equivalents
12. Assets of discontinued operation
13. Assets in total
14. Current Liabilities
15. Accrued payroll
16. Accrued dividend
17. Accrued accounts
18. Non-current Liabilities
19. Liabilities in total
20. Net Assets
三、业务题（每个4分，共20分）
1) He pays a telephone bill of $800 by cheque
2) The credit customer pays the balance on his account
3) He returened some faulty goods to his supplier Kamen, which worth $400.
4) Bank interest of $70 is received
5) A cheque customer returned $400 goods to him for a refund
函授点《会计英语》答案
一、单项选择题
1-5 ACDDC
二、将下列报表翻译成中文
1. 编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元
2. 非流动资
产 3. 无形资产 4. 固定资产 5. 长期股权投资 6. 持有至到期投资
7. 递延所得税资产 8. 流动资产 9. 应收账款及其他应收款 10. 货币资金 11. 非持续性经营资产 12. 资产总计 13. 负债 14. 流动负债
15. 应付职工薪酬 16. 应付股利 17. 应付账款 18. 非流动负债 19. 负债总计 20. 净资产
三．业务题
1) Dr administrative Cr bank
2) Dr bank Cr accounts receivable
3) Dr bank Cr finished goods
4) Dr bank Cr financial expense
5) Dr sales revenue Cr bank