会计英语试题及答案
会计英语试题及答案
会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。
一、单选题
1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.
2）In order to achieve comparability it may sometimes be necessary to override the prudence concept.
3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.
4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit
customers. What is the balance on the accounts receivables at 31 Dec 2010? A. $8 500 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr
3. Should dividends paid appear on the face of a company’s cash flow statement?
A. Yes
B. No
C. Not sure
D. Either
4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?
A. Weighted Average cost
B. First in first out (FIFO)
C. Last in first out (LIFO)
D. Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position?
(1) plant, equipment, and property (2) company car
(3) 4000 cash (4) 1000 cheque A. (1), (3)
B. (1), (2)
C. (2), (3)
D. (2), (4)
6. Which of the following items may appear as current liabilities in a company’s balance sheet?
(1) investment in subsidiary
(2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4)
7. The trial balance totals of Gamma at 30 September 2010 are:
Debit $992,640 Credit $1,026,480
Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?
1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.
2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.
3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.
4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance. A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 4
8. Listed below are some characteristics of financial information. (1) True (2) Prudence (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 (window.cproArray = window.cproArray || []).push({ id: "u3054369" });
9. Which of the following statements are correct?
(1) to be prudent, company charge depreciation annually on the fixed asset
(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form
(3) in order to achieve the comparable, items should be treated in the same way year on year A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only
10. which of the following about accruals concept are correct? (1) all financial statements are based on the accruals concept
(2) the underlying theory of accruals concept and matching concept are same
(3) accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or not
A. 2 and 3 only
B. All of them
C. 1 and
2 only D.
3 only
二、翻译题
1、将下列分录翻译成英文
1. 借：固定资产清理 30 000
累计折旧10 000 贷：固定资产 40 000 2．借：应付票据40 000 贷：银行存款 40 000 2、将下列词组按要求翻译（中翻英，英翻中） (1) 零用资金 (2) 本票 (3) 试算平衡
(4) 不动产、厂房和设备 (5) Notes and coins (6) money order (7) general ledger (8) direct debt (9) 报销
(10) revenue and gains
三、业务题
Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore
all the tax):
1) He invests $80 000 of his money in his business bank account.
2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment
3) A sale is made for $3 000 –the customer pays by cheque
4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time
6) He pays a telephone bill of $800 by cheque
7) The credit customer pays the balance on his account
8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received
10) A cheque customer returned $400 goods to him for a refund
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参考答案
1、单选题
1-5 CCACB 6-10 DCABA
2、翻译题
1）中翻英
1.Dr disposal of fixed asset
Depreciation Cr fixed asset
2.Dr notes payable
Cr bank
3、业务题
1) Dr Cash Cr capital
2) Dr finished goods Cr Cash
3)
Dr Cash
Cr sales revenue
4) Dr accounts receivable Cr sales revenue
5) Dr finished goods Cr accounts re ceivable
6) Dr administrative expense Cr Cash
7)
Dr Cash
Cr accounts receivable
8)
Dr Cash
Cr finished goods
9)
Dr Cash
Cr financial expense
10) Dr sales revenue Cr Cash
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共 20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2） In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3)
会计专业英语翻译题知识分享
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
14级《英语》试题(期末)
庄浪县职教中心2014～2015学年第一学期期末试题（卷） 14年级 《英语》 命题教师： 审题人：满分值：100分 用时：90分钟 将答案填在后面的答题卡内，只交答题卡！祝同学们取的好成绩！ 一、 单项选择题（每小题 1 分，共 15 分） 1.Time money. A. is B. are C. am D. be 2. Smiths are watching TV now. A. / B. The C. A D. An 3.My family is full of love and warmth . A. in B. at C. of D. with 4. He often hurries school. A.\ B.to C.up D.at 5.By ______way, where is the nearest hotel? A. a B. an C. the D. / 6.The more you practice, better you draw. A. the B./ C. then D. and 7.When spring comes, the weather will get . A. warm and warm B. warmer and warmer C. warmer and warm D. warm and warmer 8. The meeting room is ________ to hold 600 people. A. large enough B. very large C. so large D. too large 9. This question is ________ ABC. A. easy B. as easy C. as easy as D. easy as 10．Anyone who finds ________animals, please send them here.we ’ll take care of them. A. home B. homeless C. homely D. homes 11. I usually go to school foot. A. on B. by C. at D. in 12.--Which is _________,the sun, the moon or the earth? --Of course, the moo A. small B. smaller C. smallest D. the smallest 13. James is _________than our teacher. A. tall B. the taller C. taller D. the tallest 14. Lily is _________8-year-old girl A. / B. a C. an D. the 15.Lily is very kind-heated and he often helps _________ poor. A. the B. a C. an D. / 二、完形填空（每小题 1 分，共 10 分） Mark lived in a village far away. One day he became very ill and everyone thought he would 16 soon. They sent for a doctor. Two days 17 the doctor came and looked over the sick man. 18 asked for a pen and some paper to write down the name of the medicine. But there was no pen 19 paper in the village, because no one could write. The doctor 20 up a piece of burnt wood （燃烧的木头） from the fire and wrote the name of the medicine on the 21 of the house. “ Get this medicine for him.” he said, “and he will soon get 22 .” Mark’s family and friends did not know 23 to do. They could not read the strange words. Then a young man 24 an idea. He took off the door of the house, put it on his carriage(马车) and drove to the nearest 25 . He bought the medicine there, and Mark was soon well again. ( ) 16. A. wake B. cry C. moved D. die ( ) 17. A. late B. later C. ago D. before ( ) 18. A. The sick man B. Mark C. The doctor D. The farmer ( ) 19. A. and B. or C. then D. also ( ) 20. A. picked B. held C. made D. looked ( ) 21. A. wall B. window C. ground D. door ( ) 22. A. well B. worse C. bad D. good ( ) 23. A. when B. what C. where D. which ( ) 24. A. thought B. hit C. caught D. had ( ) 25. A. shop B. farm C. hospital D. village 三、阅读理解。（每小题 2分，共 30 分) A Mr Brown was going away for a week. Before he left, he said to his son, "if anyone asks for me, you can tell him that your father has been out for doing something, and will be back in a week, then be sure to ask him to sit down for a cup of tea." "OK, Dad," said his son. But he was afraid his son couldn't remember this, he wrote these words down on a piece of paper and gave it to him. His son put it into his small pocket, took it out and looked 学校： 班级： 姓名： 考场： ----------------------装----------------------------------订----------------------------线----------------------------------------
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
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大学英语期末试题B卷
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会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
会计英语试题及复习资料
会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
成都七中14级初一下英语期末考试试题及答案
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