会计专业英语模拟题(开卷)

中国地质大学（北京）继续教育学院2014年09课程考试第1页（共11页）《会计专业英语》模拟题（补）1．CompletethetranslationbetweenChineseandEnglish:（1）salvagevalue（2）depreciation（3）ratioanalysis（4）所有者权益（5）fiscalyear（6）uncollectibleaccounts（7）doubleentrysystem（8）pettycash（9）流动资产（10）grossprofit（11）firstinfirstout（12）资产负债表（13）common-sizeanalysis（14）corporations（15）经济业务（16）short-termdebt-payingability2．Labelthefollowingaccountsasasset(A),liability(L),owner’sequity(OE),revenues(R)orexpense(E)（1）OfficeSupplies（2）ProfessionalFees（3）PrepaidInsurance（4）Salaryexpense（5）AccountsPayable（6）ServiceIncome（7）R.L.Osborn,Capital（8）RentExpense（9）AccountsReceivable（10）Notespayable3.AnswerthequestionrelatedtothetopicoftheconversationWWhhyyIIssnn’’ttTThheeAAccccoouunnttiinnggAAMMiirrrroorrooffWWhhaattHHaappppeenneedd??JJoohhnn::LLeeaannnnee,,ccaannyyoouueexxppllaaiinnwwhhaatt’’ssggooiinnggoonnhheerreewwiitthhtthheesseemmoonntthhllyyssttaatteemmeennttss??LLeeaannnnee::SSuurree,,JJoohhnn..HHoowwccaannIIhheellppyyoouu??JJoohhnn::IIddoonn’’ttuunnddeerrssttaannddtthhiissllaasstt––iinn,,ffiirrsstt––oouuttiinnvveennttoorryypprroocceedduurree..IIttjjuussttddooeessnn’’ttmmaakkeesseennssee..中国地质大学（北京）继续教育学院2014年09课程考试第2页（共11页）LLeeaannnnee::WWeellll,,wwhhaattiittmmeeaannssiisstthhaattwweeaassssuummeetthhaatttthheellaassttggooooddsswweerreecceeiivveeaarreetthheeffiirrssttoonneessssoolldd..SSootthheeiinnvveennttoorryyiissmmaaddeeuuppoofftthheeiitteemmsswweeppuurrcchhaasseeddffiirrsstt..John:Yes,butthat’smyproblem.Itdoesn’tworkthatway!Wealwaysdistributetheoldestproducefirst.Someofthatproduceisperishable!Wecan’tkeepanyofitverylongorit’llspoil.LLeeaannnnee::JJoohhnn,,yyoouuddoonn’’ttuunnddeerrssttaanndd..WWeeoonnllyyaassssuummeetthhaatttthheepprroodduuccttsswweeddiissttrriibbuutteeaarreetthheellaassttoonneessrreecceeiivveedd..WWeeddoonn’’ttaaccttuuaallllyyhhaavveettooddiissttrriibbuutteetthheeggooooddssiinntthhiisswwaayy..JJoohhnn::IIaallwwaayysstthhoouugghhtttthhaattaaccccoouunnttiinnggwwaassssuuppppoosseeddttoosshhoo““mmaakkeebbeelliieevvee””ttoommee!!WWhhyynnoottrreeppoorrttwwhhaattrreeaallllyyhhaappppeennss??QQuueessttiioonn::HHoo’endinginventoryconsistsof182ModelM43CDplayersacquiredthroughvariouspurchases,asfollows:SpecificPurchaseNumberofUnitsCostperUnitTotalCostBBeeggiinnnniinnggiinnvveennttoorryy3344$$227700$$99118800Firstpurchase6028216,920Secondpurchase25629876,288Thirdpurchase16431251,168Totalunitsavailable514$153,556Ofthe514unitsavailableforsale,182unitsarestillonhandand332havebeensold.Undertheperiodicinventorysystem,IfCaseyElectronicschoosesLIFOmethod,howshoulditcalculatethecostofthe182CDplayersonhand?5.Youaregiventhefollowingbalancesheetandincomestatementfor2002and2003:TableABalanceSheetfor2002and2003(allvaluesinthousandsofdollars)20022003_______________________________________________________________AssetsCash200300Marketablesecurities300200Receivables.8001,000Inventory1,2001,000Fixedassets3,3003,700Totalassets.5,8006,200中国地质大学（北京）继续教育学院2014年09课程考试第3页（共11页）LiabilitiesandcommonequityAccountspayable300200Notespayable200300Othercurrentliabilities1,000800Long-termdebt1,0001,200Commonequity.3,3003,700Totalliabilitiesandcommonequity5,8006,200TableBIncomeStatementfor2003__________________________________________________Sales$1,000,000Operatingandothercosts-700,000EBIT.300,000Interest.-100,000Profitsbeforetaxes200,000Taxat40%rate-80,000Profitsaftertaxes120,000____________________________________________________Calculatethefollowingratiosfor2002:(1)thecurrentratio(2)thedebttoequityratio(3)thequickratio6．TranslatethefollowingsintoChineseThereareseveralspecializedfieldsofaccountinginpractice.Thetwomostcommonarefinancialaccountingandmanagementaccounting.Otherfieldsincludecostaccounting,environmentalaccounting,taxaccounting,internationalaccounting,not-for-profitaccounting,andsocialaccounting.7．ChoosethebestanswerfromA,B,C,Dtocompletethesentenceortoanswerthequestion:（1）Whichoftheseis(are)anexampleofanassetaccount?____.A.ServiceRevenueB.WithdrawalsC.SuppliesD.Alloftheabove（2）Whichofthefollowingisnotaffectedbytheinventoryvaluationmethodusedbyabusiness?中国地质大学（北京）继续教育学院2014年09课程考试第4页（共11页）_____.A.AmountsowedforincometaxesB.CostofmerchandisesoldC.AmountspaidtoacquiremerchandiseD.Netincomeofthebusiness（3）AftinCo.performsservicesonaccount,whenAftincollectstheaccountreceivable____.A.assetsincreaseB.assetsdonotchangeC.owner’sequitydecreasesD.liabilitiesdecrease8．CaseyElectronics’endinginventoryconsistsof182ModelM43CDplayersacquiredthroughvariouspurchases,asfollows:SpecificPurchaseNumberofUnitsCostperUnitTotalCostBBeeggiinnnniinnggiinnvveennttoorryy3344$$227700$$99118800Firstpurchase6028216,920Secondpurchase25629876,288Thirdpurchase16431251,168Totalunitsavailable514$153,556Ofthe514unitsavailableforsale,182unitsarestillonhandand332havebeensold.Undertheperiodicinventorysystem,IfCaseyElectronicschoosesFIFOmethod,howshoulditcalculatethecostofth