会计英语习题集培训讲学
1, How do we recorded a liability created by the receipt of cash from customers in payment for products or services that have not yet been delivered to the customers?
A, recorded as a debit to an unearned revenue account
B, recorded as a debit to a prepaid expense account
C, recorded as a credit to an unearned revenue account
D, recorded as a credit to a prepaid expense account.
c
3, during the month of February, Hal Company had cash receipt of 6500 and cash disbursement of 8000. The February 28 cash balance was 4300. What was the beginning (February 1) cash balance?
A, 1500
B, 2800
C, 5800
D, 7300
X+6500-8000=4300
X=5800 C
4, Aimes opened a new business by investing the following assets: cash 4000; land 20000; building 80000. Also, the business will assume responsibility for a note payable of 32000. Aimes signed the note as part of his payment for the land and building. Which journal entry should be used on the books of the new business to record the investment by Aimes?
A, Dr. Asserts 104000
Cr. Capital 104000
B, Dr. Asserts 104000
Cr. Liability 32000
Capital 72000
C, Dr. Cash 4000
Land 20000
Building 80000
Cr. Capital 104000
D, Dr. Cash 4000
Land 20000
Building 80000
Cr. Notes payable 32000
Capital 72000
D
5, the following transaction occurred during July:
--received 700 cash for photography service provided to customer during the month --received 1500 cash from Barbara, the owner of the business
--received 800 from a customer in partial payment of his account receivable which arose as a result of sales during June
--rendered photography services to a customer on credit. 500
--borrowed 2500 from bank
--received 1000 from a customer in payment for services to be performed next year
What was the amount of revenue for July?
A, 1200
B, 3000
C, 5500
D, 7000
700 yes, 500 yes 700+500=1200 A
6, How do we record an assets created by a payment for economic benefits that does not expire until some later time?
A, recorded as a debit to an unearned revenue account
B, recorded as a debit to a prepaid expense account
C, recorded as a credit to an unearned revenue account
D, recorded as a credit to a prepaid expense account
B
7, On September 30, accounts payable had a normal balance of 2300. During September, the account was credited for a total of 5400 and debited for a total 3900. What was the balance in the accounts payable at the beginning of September? A, A 0 balance
B, An 800 debit balance
C, An 800 credit balance
D, A 3800 debit balance
C
10, on April 30, Hal Company had an accounts receivable balance of 37000. During the month of May, total credits to accounts receivable were 24000, which resulted from customer payments. The May 31 accounts receivable balance was 32000. What was the amount of credit sales during May?
A, 19000
B, 29000
C, 45000
D, 56000
37000+x-24000=32000 x=19000 A
A company purchased 1800 of merchandise on December 5, term 2/10, n/15. On December 7, 200 worth of merchandise was returned by A company to the supplier. On December 15, A paid the balance in full. What was the amount that A company paid?
A, 200
B, 1568
C, 1600
D, 1800
B
Carrie Ford opened a new accounting practice called Carrie Ford, Public accountant, and completed these transaction during March 2011
Mar. 1 Invested 25000 in cash and office equipment that had a fair value (公允价值) of 6000.
1 Prepaid 1800 cash for three month’s rent for an office.
3 Made credit purchase of office equipment for 3000 and office supplies for 600.
5 Completed work for a client and immediately received 500 cash
9 Completed a 2000 project for a client, who will pay within 30 days
11 Paid the account payable created on March 3
15 Paid 1500 cash for the annual premium on an insurance policy.
20 Received 1600 as partial payment for the work completed on Match 9
23 Completed work for another client for 660 on credit
27 Carrie Ford withdrew 1800 cash from the business to pay some personal expense
30 Purchased 200 of additional office supplies on credit
31 Paid 175 for the month’s utility bill.
(1)Prepare journal entries to record the transaction
(2)Finish the adjusting entries for the transaction above.
(1) Dr. cash 25000
Office equipment 6000
Cr. Capital 31000
Dr. prepaid rent 1800
Cr. Cash 1800
Dr. office equipment 3000
Office supplies 600
Cr. Accounts receivable 3600
Dr. cash 500
Cr. Service revenue 500
Dr. accounts receivable 2000
Cr. Service revenue 2000
Dr. prepaid insurance 1500
Cr. Cash 1500
Dr. cash 1600
Cr. Accounts receivable 1600
Dr. accounts receivable 660
Cr. Service revenue 660
Dr. drawing 1800
Cr. Cash 1800
Dr. Office supplies 200
Cr. Accounts payable 200
Dr. utilities expense 175
Cr. Cash 175
(2) Adjusting entries
Dr. Rent expense 600
Cr. Prepaid rent 600
Dr. Insurance expense 125
Cr. Prepaid insurance 125
For each of the following incorrect entries, journal entries are incorrect and posting, please journalize the appropriate entries to correct errors.
A, the purchase of office supplies on credit for 1800 was recorded as
Dr. office supplies 1800
Cr. Cash 1800
B, a credit customer paid her account in full: 4500. This was recorded as
Dr. cash 4500
Cr. Revenue 4500
C, the owner withdrew cash of 1500. This was recorded as
Dr. salaries expense 1500
Cr. Cash 1500
D, work was performed for a customer today and cash of 750 was received. This was recorded as
Dr. cash 750
Cr. Accounts receivable 750
A Dr. cash 1800
Cr. Accounts payable 1800
B Dr. Revenue 4500
Cr. Accounts receivable 4500
C Dr. drawing 1500
Cr. Salaries expense 1500
D. Dr. accounts receivable 750
Cr. Service revenue 750
1, which financial statement shows whether the business earned a profit and also lists the types and amounts of the revenues and expenses?
A, balance sheet
B, statement of owner’ equity
C, cash flow statement
D, income statement
D
2, which of the following is another term（把…叫做）for owner’s equity?
A, net income
B, expenses
C, net assets
D, revenues
C
3, which of the following is ture of the accounting entity principle?
A, requires that sole proprietors have unlimited liability
B, requires that partnership income be taxed at the partnership level
C, means that business records should be k ept separately from the owner’s financial records
D, requires that partnerships have written agreement.
C
4, which is the accounting guideline that requires financial statement information to be supported by evidence other than someone’s imagination or opi nion?
A, accounting entity principle
B, monetary unit principle
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期期末测试题 Ⅰ、Translate The Following Terms Into Chinese . 1. entity concept 主题概念 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, 可复制、编制，期待你的好评与关注！
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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。
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2016 年12 月大学英语四级考试真题及 答案 【篇一：2016 年12 月大学英语四级翻译作文题目及答 案】 翻译一： 在中国文化中，红色通常象征着好运、长寿和幸福。在春节和其他喜庆场合，红色到处可见。人们把现金作为礼物送给家人或亲密朋 友时，通常放在红信封里。红色在中国流行的另一个原因是人们把 它与中国革命和共产党相联系。然而，红色并不总是代表好运与快 乐。因为从前死者的名字常用红色书写，用红墨水写中国人名被看 成是一种冒犯行为。 as a symbol of good luck, longevity and happiness in chinese culture, the color of red can be seen everywhere during springfestive and other festive/ joyous occasions. cash is usually put in red envelopes as gifts for relatives and close/intimate friends. also, red is much-welcomed / fashionable in china because of its association with chinese revolutions and the communist party. however, red does not always represent / equal to good luck and joy. red was previously used to write the names of the deceased so it is seen as an offence to write chinese people ’s names in red ink. 翻译二 随着中国的改革开放，如今很多年轻人都喜欢举行西式婚礼。新娘 在婚礼上穿着白色婚纱，因为白色被认为是纯洁的象征。然而，在 中国传统文化中，白色经常是葬礼上使用的颜色。因此务必记住， 白花一定不要用作祝人康复的礼物，尤其不要送给老年人或危重病 人。同样，礼金也不能装在白色信封里，而要装在红色信封里。 with the reform and opening-up of china, a great many young people nowadays prefer to hold western-style wedding: the bride wears white wedding gown because the color is considered to symbolize purity/is considered as the symbol of purity. however, in tradition chinese culture, white is often used on funerals. so, do bear in mind that white flowers should never be used as a gift to celebrate someone ’s recovery, especially not for the aged or those who are seriously ill.
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会计专业英语重点1
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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)
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