会计英语练习题及答案

《会计英语》练习题及答案

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

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

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

4、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 receivable

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

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