会计英语复习题
一:Choose the best answer for each statement below
（ A ）1. Postings from the purchases journal to the subsidiary ledger are generally made:
A. Daily.
B. Weekly.
C. Monthly.
D. Yearly.
（ D ）2 If beginning inventory is $50,000, cost of goods purchased is $260,000, and ending inventory is $40,000, cost of goods sold is:
A.$300.000.
B. $280,000.
C. $210,000.
D. $270,000.
（ B ）3. ABC Company sells merchandise on Feb15 on account to XYZ Co. for $11,000, terms 2/10, n/30. On Feb24, payment is received from XYZ Co. What is the amount of cash received?
A. $11,000
B. $10,780
C. $11,220
D. $220
( C ) 4. Please select which components should less from the value of plant assets.
A. Merchandise inventory
B. Income tax payable
C. Accumulated depreciation
D.Retained earnings
( D )5．Which of the following is not a characteristic of plant assets?
A. Tangible
B. Long-lived
C. Unchanged outlook
D. For resale
（ C ）6。 Please select the items which do not belong to the Balance Sheet:
A. Long-term investment.
B. Accounts receivable.
C. Income tax expense.
D. Retained earnings.
（ D ）7. Who does not want to see your Balance Sheet?
A. Creditor.
B. Investor.
C. Manager.
D. Customer.
（ C ）8. The equity method of accounting for long-term investments in stock should be used when the investor owns:
A. Less than 20% of the common stock of the investee.
B. More than 20% of the common stock of the investee.
C. Between 20% and 50% of the common stock of the investee.
D. More than 50% of the common stock of another entity.
（ D ）9. Jane Smith earns $12 per hour for a 40-hour week and $22 per hour for any overtime work. If Jane works 48 works in a week, gross earnings are:
A. $480.
B. $576.
C. $650.
D. $656.
（ B ）10. Decide which of the following statements is true.
A. Since intangible assets lack physical substance, they need be disclosed only in the
notes to the financial statements.
B. Totals of major classes of assets can be shown in the balance sheet, with asset
details disclosed in the notes to the financial statements.
C. Goodwill should be reported as a contra-account in the owner’s equity section.
D. Intangible assets are typically combined with plant assets and natural resources
and shown in the property, plant, and equipment section.
( C ) 11. Please select which components should less from the value of plant assets.
A. Merchandise inventory
B. Income tax payable
C. Accumulated depreciation
D.Retained earnings
( D )12．Which of the following is not a characteristic of plant assets?
A.Tangible
B.Long-lived
C.Unchanged outlook
D. For resale
( A )13. In accounting, which of the following factors is not an estimate to determine the depreciation of a plant asset?
A.Cost
https://www.wendangku.net/doc/a014073418.html,eful life
C.Salvage value
D.Total units of output
( C )14. Please select an item for not belong to the Balance Sheet.
A. Long-term investment
B. Accounts receivable
C. Income tax expense
D. Retained earnings
( A )15. In general, which is the basis of preparing a Balance Sheet?
A. Assets=Liabilities + Owners’ equity
B. Assets - Liabilities = Owners’ equity
C. Profits = Revenues - Expenses
D. Revenues =Profits + Expenses
( A ) 16. In accounting, which of the following factors is not an estimate to determine the depreciation of a plant asset?
E.Cost B. Useful life
C. Salvage value
D. Total units of output
( C )17. Please select an item for not belong to the Balance Sheet.
A. Long-term investment
B. Accounts receivable
C. Income tax expense
D. Retained earnings
( A )18. In general, which is the basis of preparing a Balance Sheet?
A. Assets=Liabilities + Owners’ equity
B. Assets - Liabilities = Owners’ equity
C. Profits = Revenues - Expenses
D. Revenues =Profits + Expenses
( C )19. The major elements of the income statement are:
A. Revenue, cost of goods sold, selling expenses, and general expense
B. Operating section, cooperating section, discontinued operations, extraordinary items, and cumulative effect
C. Revenues, expenses, gains and losses
D. All of these
( D )20. Information in the income statement helps users to:
A. Evaluate the past performance of the enterprise
B. Provide a basis for predicting future performance
C. Help assess the risk or uncertainty of achieving future cash flows
D. All of these
（ D ）21. Jane Smith earns $12 per hour for a 40-hour week and $22 per hour for any overtime work. If Jane works 48 works in a week, gross earnings are:
A. $480.
B. $576.
C. $650.
D. $656.
（ B ）22. Decide which of the following statements is true.
E. Since intangible assets lack physical substance, they need be disclosed only in the
notes to the financial statements.
F. Totals of major classes of assets can be shown in the balance sheet, with asset
details disclosed in the notes to the financial statements.
G. Goodwill should be reported as a contra-account in the owner’s equity section.
H. Intangible assets are typically combined with plant assets and natural resources
and shown in the property, plant, and equipment section.
（ A ）23. Postings from the purchases journal to the subsidiary ledger are generally made:
A.Daily.
B. Weekly.
C. Monthly.
D. Yearly.
（ D ） 24. If beginning inventory is $50,000, cost of goods purchased is $260,000, and ending inventory is $40,000, cost of goods sold is:
B.$300.000. B. $280,000.
C. $210,000.
D. $270,000.
（ B ）25. ABC Company sells merchandise on Feb15 on account to XYZ Co. for $11,000, terms 2/10, n/30. On Feb24, payment is received from XYZ Co. What is the amount of cash received?
A. $11,000
B. $10,780
C. $11,220
D. $220
参考答案：1-5 A D B C D,6-10 ; C D C D B
11-15 C D A C A,16-20, A C A C D 21-25 D B A D B
二、Translate the following Chinese into English
1、原始凭证
2、现金折扣
3、资产负债表
4、现金流量表
5、明细分类帐
6、流动负债
7、借方和贷方
8、复式记帐法8、会计假设10、债券投资
参考答案：
1、 original vouchers
2、 cash discount
3、 balance sheet
4、 statement of cashflow
5、 subsidiary ledgers
6、 current liabilities
7、 debit and credit
8、 double entry
9、 accounting assumptions
10、 bonds investment
三、Decide whether the statements are true or false. Write “T ” for “True ” and “F ”
for “False ”
（ T ）1．Revenues increase owner ’s equity.
（ F ）2. Most companies have fewer balance of assets accounts than balance of liability account.
（ T ）3. Debit means left ，credit means right.
（ F ）4. Debit means increase ，credit means decrease.
（ T ）5. The accounting reporting period agrees to the calendar year.
（ F ）6. If revenues exceed expenses for the same accounting period ，the entity is deemed
to suffer a loss.
（ T ）7. Expenses decrease owner ’s equity.
（ T ）8. The statement of cash flow is concerned only with cash and cash equivalents.
（ F ）9. Accounting provides financial information that is only useful to a business
management.
（ F ）10. Accounting is another word for bookkeeping.
( F ) 11. Accounting is another word for bookkeeping.
( F ) 12. Accounting provides financial information that is only useful to a business
management.
( T )1 3. The statement of cash flow is concerned only with cash and cash equivalents. ( T ) 14. Expenses decrease owner ’s equity.
( F )1 5. If revenues exceed expenses for the same accounting period ，the entity is deemed
to suffer a loss.
( T )1 6. The accounting reporting period agrees to the calendar year.
( F )17. Debit means increase ，credit means decrease.
( T ) 18. Debit means left ，credit means right.
( F )1 9. Most companies have fewer balance of assets accounts than balance of liability
account.
( T )20．Revenues increase owner ’s equity.
参考答案： 1-5 T F T F T , 6-10 F T T F F ， 11-15F F T T F ,16-20 T F T F T ;
四、
Intangible Assets 无形资产
Patents 专利
Copyrights 商标
Goodwill 商誉
Current Assets流动资产
Accounts Receivables 应收账款
Notes Receivables 应收票据
Inventories 存货
Plant Assets 固定资产
Vehicles 车辆
Furniture and Fixtures 家具
Equipments 机器设备
Buildings 建筑物
Accumulated Depreciation 累计折旧
Land 土地
五、Analyze the below transactions of FJ company and write down the accounting entry. 1． John Whith and his family invested $6,000 in FJ Company and received 600 shares of stock.
2. FJ Company sold the products to DEF Company for $2,000, DEF Company agrees to pay ABC within 20 days.
3．FJ Company paid its telephone bill for $100 cash.
参考答案
1、Debit: Cash in Bank $6,000
Credit: Capital Stock $6,000
2、Debit: Accounts Receivable $2,000
Credit: Prime Operating Revenue $2,000
3、Debit: Administrative Expenses $100
Credit: Cash $100
六、Sentences translation
1．With a properly prepared balance sheet, you can look at a balance sheet at the end of each accounting period and know if your business has more or less value, if your debts are higher or lower, and if your working capital is higher or lower. 1、如果有了正确编制的资产负债表，你就能知道你公司的每一个会计期末的价值是更多了还是更少了，你的债务是更高了还是更低了，你的实收资本是更高了还是更低了。
2．It is a key figure for shareholders because it reveals the company’s final income that can be distributed to shareholders and /or reinvested for future growth. 2、就股东而言，税后净利润是一个关键数据，因为它揭示了可分配给股东或为未来增长进行再投资的企业最终受益。
3. Current assets are cash or items that can be converted into cash within a year. Cash, accounts receivable, inventory, marketable securities, prepaid expenses, and short-term investment are all current assets. 4、流动资产通常代表公司资金中的现金，或者未来一年之内可转化为现金的部分，如现金、应收账款、存货、有价证券、预付账款以及短期投资。
4． A balance sheet is a snapshot of a business financial condition at a specific moment in time, usually at the close of an accounting period. 5、资产负债表使企业在某一特定时日，通常是在会计年度末财务状况的反映。
5． The operating expenses or losses arising from the failure to collect receivables is called bad debts expense. Generally, two methods below are used in accounting for bad debts：Direct Write-off Method and Allowance Method. 6 因不能收回应收账款而产生的营业费用或营业损失称为坏账损失。通常，坏账的核算方法有两种：直接转销法和备抵法。6．Depreciation means a part of the value of the asset is gradually transferred to the cost of products, or because of wear and tear, or technological obsolescence during its useful life. 7
折旧是一项资产在使用年限内因磨损或因技术老化逐渐转移到产品或服务的成本中去的那一部分价值。
7．What are accounting elements? Accounting elements are a basic classification of accounting objectives, and embodies the object of accounting practices. 9、
什么是会计要素？会计要素是对会计对象进行的基本分类，是会计核算对象的具体化。
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)
会计学专业会计英语试题
一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、M ultiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.wendangku.net/doc/a014073418.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.wendangku.net/doc/a014073418.html,rmation used to determine which products to poduce https://www.wendangku.net/doc/a014073418.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.wendangku.net/doc/a014073418.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.wendangku.net/doc/a014073418.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C )
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)
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计英语试卷A
For personal use only in study and research; not for commercial use 袀试卷编号：XXXXXXXXXX （ A ） 肇江西外语外贸职业学院 螃2012年6月会计英语课程考试试卷 芅适用班级：08中招会计（1）班出卷系部：英语考试形式: 闭卷、 二、节Translate the following words into Chinese每题 1 分，共10 分） 蒈1 sole proprietorship 2 in come tax retur ns 蒄3 bala nee sheet 4 own ers'quity 羂5 debit bala nee 6 trial bala nee 莀7 inven tory 8 eash equivale nts 袇9 tan gible pla nt assets 10 reta ined earnings 芄二、Translate the following words into English每题1 分，共10 分）肃1 现金股利 2 个人所得税 葿3 残值 4 杂项费用 芆5 贷方分录 6 普通日记账 羄7 调整分录8 应收票据 膅9 合伙企业10 资产 袁三、choose the best answe每题 3 分，共45 分）
螆1 If a journal entry increases an expense account, the other part of the entry might ______ . 螅A in crease an asset acco unt B decrease the own er's equity acco unt 羂C decrease a liability acco unt D in crease a liability acco unt 罿2 Wang, Li and Lin are partners and each has a capital account of 90000yuan. Wang sells her interest to Chen for 125000yuan, the payment going to Wang personally. Chen is accepted as a partner by Li and Lin. Recording this transaction would: _______ 葿A cause no cha nge in the capital acco unts of Li and Lin 蒅B require the goodwill to be recog ni zed in the acco unts of the partn ership 羃C cause Chen to acquire a capital acco unt of 125000 Yuan. 莂D cause an in crease in the capital acco unts of Li and Lin 衿3 Which is the disadvantage of the corporation? _______ 芆A separate legal en tity B double taxati on 螁C no personal liability D professional management 蒀4. The purchase of office supplies on account will ______ 芈A. increase an asset and the owner ' s equity. 羆B. increase one asset and decrease another asset 袂C. increase an asset and liability 蕿D. increase an asset and decrease a liability 蚇5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owner ' s equity? ________ 蚆A. $80000 B. $0 C.$20000 D.$140000 袄6. A transaction caused a $10000 decrease in both total assets and liabilities. This transaction could have been ________
财务管理专业英语期末复习
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
会计学专业会计英语试题
一、words and phrases 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、Multiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.wendangku.net/doc/a014073418.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.wendangku.net/doc/a014073418.html,rmation used to determine which products to poduce https://www.wendangku.net/doc/a014073418.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.wendangku.net/doc/a014073418.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.wendangku.net/doc/a014073418.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C ) A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use of cash registers. D.The deposit of cash receipts in the bank on a daily basis. 7.The primary purpose for using an inventory flow assumption is to. ( A )
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