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会计专业英语试卷

《会计专业英语》试卷（A）卷

专业班级姓名学号成绩

I. 词组翻译20分

accounting accounting equation

accountants assets

liabilities on credit

debit side credit side

freight charges the balance sheet

II. 选择20分

1.The purpose of accounting is to ______.

A.provide financial information

B. make economic decision

C. levy taxes

2.The process of recording transactions in the journal is termed ________.

A. posting

B. journalizing

C. the trial balance

3.If a company has liabilities of 19,000 and owner’s equity of 57,000 ,the assets of the

company are _______.

A.76,000

B. 38,000

C. 80,000

4.If a company has assets of 86,000 and liabilities of 9,600 .the owner’s equity of the

company is _______.

A.95,000

B. 8,000

C. 76,400

5.Which of the following is a liabilities account?

A. withdrawals

B. accounts receivable

C. interest payable

6.Which of the following is an assets account?

A. notes receivable

B. commission

C. bonds payable

7.Which of the following is an owner’s equity account?

A. notes payable

B. capital

C. supplies

8.Which of the following is a revenue accounts?

A. accounts payable

B. withdrawals

C. commission

9.In the double –entry system, each transaction must be recorded ________.

A. once

B. twice

C. three times

10.The income statement for a merchandising concern differs from that for a service firm

is ______.

A.revenue from sales

B. cost of goods sold

C. operating expense

III. 完成句子20分

1.Early definition of accounting tended on the traditional____ __ __ functions of

the account.

2.The simplest form of the account is known as____________________.

3.The simplest and most flexible type of the journal is ________________.

4.In some industries, it is common to give discounts for early payment

called________________________.

5.The double-entry system is based on _________________.

IV. 选词填空10分

be divided into in order to in advance

in engaged in play an important role in

1.An expense paid ________________ is known as a prepaid expense.

2.I get up early________________catch the first bus to school.

3. A year can ________________________ twelve months.

4.Accounting_________________________________ modern society.

5.Mother is an accountants. So she ______________ accounting career.

V. 阅读理解30分

Passage 1

Many rule govern drivers on the streets and highways. The most common one is the speed limit. The speed limit controls how fast a car may go. On streets in the city, the speed limit is usually 25 or 35 miles per hour. On the highways between cities, the speed limit is usually 55 miles per hour. When people drive faster than the speed limit, a policeman can stop them. The policeman gives them pieces of paper which call traffic tickets. Traffic tickets tell the drivers how much they must pay. When drivers receive too many tickets, they probably cannot drive for a while. The rush hour is when people are going to or returning from work. At rush hour there are many cars on the streets and traffic moves very slowly. Nearly al big cities have rush hours and traffic jams. Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.

1.The most common rule to govern drivers on the streets and highways is _____.

A. the traffic light

B. the traffic license

C. the traffic jam

D. the speed limit

2.If anyone drives faster than the peed limit, he will ____.

A. be arrested

B. be given a ticket

C. be stopped driving for a period

D. not be allowed to drive any longer

3.In the phrase "traffic tickets" the word "ticket" refers to _____.

A. the ticket to see a film about traffic rules.

B. a bus ticket for the driver to practice on a bus.

C. the ticket to tell the driver how much to pay.

D. the ticket to tell the driver when to be on duty. 4.Drivers do not often get a ticket during rush hours because _____.

A. they have to walk instead of driving

B. they are dozing off.

C. they can only drive slowly.

D. They are complaining all the way.

5.Which of the following can NOT be the reason for setting speed limit?

A. To decrease traffic accidents.

B. To ensure the safety of drivers and pedestrians.

C To protect the benefits of car companies. D.To prevent speeding. Passage 2

Mrs. Watson was a doctor’s wife. She had a nice neighbor Mrs. Potts. They often did each other’s shopping.

One day, Mrs. Potts had to go to see Dr. Watson because she was ill, so Mrs. Watson said, “I’ll do your shopping today.”Mrs. Potts told her that she only wanted a sheep’s kidney.

Mrs. Watson went to shops and when she came back, she went to Mrs. Potts’ house, but she was not there, so she went to her own house. She looked in her husband’s waiting room, but Mrs. Potts was not there either, so she went into her husband’s office. Her husband told her that Mrs. Potts had just left him and perhaps gone to the lavatory.

Mrs. Watson ran out into the crowded waiting-room just in time to catch Mrs. Potts. She shouted, “Here is your kidney!” and ran and gave her the parcel.

1. What does Mrs. Watson’s husband do?

A. He is a teacher.

B. He is a doctor.

C. He is a worker.

D. He is an officer.

2. From the passage, we know that Mrs. Potts is _______.

A. Mrs. Watson’s friend B Mrs. Watson’s sister

C. Mrs. Watson’s colleague

D. Mrs. Watson’ s neighbor

3 Why did Mrs. Watson offer to do some shopping for Mrs. Potts one day?

A. Because Mrs. Potts was had free time.

B. Because Mrs. Potts was busy.

C. Because Mrs. Potts was liked Mrs. Watson to do shopping for her.

D Because Mrs. Potts was ill.

4. What did Mrs. Potts ask Mrs. Watson to buy for her?

A. A pig’s kidney

B. A sheep’s kidney

C. Some meat

D. Some cake

5. Where was Mrs. Potts when Mrs. Watson went into Mr. Watson’s office?

A. She went to her husband’s waiting room.

B. She went to her husband’s office.

C. She went to the lavatory

D. She wasn’t at home

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?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

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