会计专业英语期末试题-)

Page1of5班级姓名学号期期末测试题Ⅰ、TranslateTheFollowingTermsIntoChinese.1.entityconcept主题概念2.depreciation折旧3.doubleentrysystem4.inventories5.stablemonetaryunit6.openingbalance7.currentasset8.financialreport9.prepaidexpense10.internalcontrol11.cashflowstatement12.cashbasis13.tangiblefixedasset14.managerialaccounting15.currentliability16.internalcontrol17.salesreturnandallowance18.financialposition19.balancesheet20.directwrite-offmethodⅡ、TranslateTheFollowingSentencesIntoChinese.1.Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesintoreportsandcommunicatesthesefindingstodecisionmakers.2.Theprimaryusersoffinancialinformationareinvestorsandcreditors.Secondaryusersincludethepublic,governmentregulatoryagencies,employees,customers,suppliers,industrygroups,laborunions,othercompanies,andacademicresearchers.3.Therearetwosourcesofassets.Oneisliabilitiesandtheotherisowner’sequity.Liabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichmayresultinthetransferoruseofassetsorservicesinthefuture.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.Accountingelementsarebasicclassificationofaccountingpractices.Theyareessentialunitstopresentthefinancialpositionandoperatingresultofanentity.InChina,wehavesixgroupsofaccountingelements.Theyareassets,liabilities,owner’sequity,revenue,expenseandprofit(income).会计要素是会计实践的基础分类。它们是保护财务状况和实体经营的重Page2of5--2要部分。在中国，我们有六个会计要素。它们是资产，负债，所有者权益，收入，费用和利润（收入）。5.Thegeneraljournal(orjournal)isabookoforiginalentrythatlinksthedebitsandcreditsofindividualtransactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.普通日记账（或日记账）是一个链接这借方和个别交易的信用的一本原始条目，是按时间顺序，在一个地方提供一个完整的交易记录。Ⅲ.Pleasefindthebestanswerstothefollowingquestions.1.Whichofthefollowingstatementisfalse?a.Thepartnershipformofbusinessorganizationprotectsthepersonalassetsoftheownerfromcreditorsofthebusinessb.Aproprietorshiphasasingleownerc.Accountingistheinformationsystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecisionmakers.d.TheFASBdetermineshowaccountingispracticedintheUnitedStates2.Theprincipleorconceptthatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthea.going-concernconceptb.stable-monetary-unitconceptc.reliabilityprincipled.costprinciple3.AftinCo.performsservicesonaccountwhenAftincollectstheaccountreceivablea.assetsincreaseb.assetsdonotchangec.owner’sequitydecreasesd.liabilitiesdecrease4.Anincomestatementreports.a.theassets,liabilities,andowner’sequityonaparticulardateb.thechangeintheowner’scapitalduringtheperiodc.thecashreceiptandcashpaymentduringtheperiodd.thedifferencebetweenrevenuesandexpensesduringtheperiod5.Thefollowinginformationabouttheassetsandliabilitiesattheendof20x1and20x2isgivenbelow:20x120x2Assets$75,000$90,000Page3of5--3Liabilities36,00045,000Ifnetincomewas$1,500andtherewerenowithdrawals,howmuchdidtheownerinvest?a.$4,500b.$6,000c.$45,000d.$43,0006.TraylorCompanypaid$2850onaccount.Theeffectofthistransactionontheaccountingequationisto.A.Decreaseassetsanddecreaseowner’sequityB.Increaseliabilitiesanddecreaseowner’sequityC.HavenoeffectontotalassetsD.Decreaseassetsanddecreaseliabilities7.Thejournalentrytorecordthecollectionof$890fromacustomeronaccountis.A.AccountsPayable890Cash890B.Cash890AccountsReceivable890C.Cash890AccountPayable890D.Cash890ServiceRevenue8908.TheendingCashaccountbalanceis$57600.Duringtheperiod,cashreceiptsequal$124,300.Ifthecashpaymentsduringtheperiodtotal$135,100,thenthebeginningCashamountmusthaveA.$68,400B.$46,800C.$181,900D.Cannotbedeterminedfromtheinformationgiven9.UsethefollowingselectedinformationfortheAleciaCompanytocalculatethecorrectcreditcolumntotalforatrialbalance.Accountsreceivable$7,200Accountspayable6,900Building179,400Cash15,800Capital64,000Page4of5--4Insuranceexpense6,500Salaryexpense56,100Salarypayable3,600Servicerevenue190,500A.$201,000B$137,100C$265,000D$74,50010.Whichofthefollowingstatementsiscorrect?.A.ThechartofaccountsisalistofallaccountswiththeirbalancesB.Thetrialbalanceisalistofallaccountswiththeirbalances,dividedasdebitorcreditC.Theledgerismaintainedinchart-of-accountsorderD.BothBandCarecorrect11.Whichofthefollowingitemsisthegreatestindollaramount?()A.beginninginventoryB.costofgoodssoldC.costofgoodsavailableforsaleD.endinginventory12.Acompanyperformsserviceonaccountt,whenitcollectstheaccountsreceivable()A.assetsincreaseB.assetsdon’tchangeC.owner’sequitydecreaseD.liabilitiesdecrease13.Theeconomicresourcesofabusinessarecalled()A.owner’sequityB.assetsC.accountingequationD.liabilities14.Whichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecifieddate?A.balancesheetB.incomestatementC.statementofretainedearningsD.cashflowstatement15.Thepurchaseofofficesuppliesonaccountwill()A.increaseanassetandincreaseowner’sequityB.increaseanassetanddecreaseanotherassetC.increaseanassetandincreasealiabilityD.increaseanassetanddecreasealiability16.Whichofthefollowingitemsisnotanelementofthebalan