会计英语试卷1

会计专业英语期末考试试卷1
考试时间：2小时 总分：100分

一、判断：每题1分，共10分（正确的在题后括号内打钩，错误的打叉。）
1、Retained earning is not an asset; it is an element of stockholders’ equity. ( )
2、在收付 实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的
期间登记入账。（ ）
3、The subsidiary accounts receivable ledger trial balance should agree with the
balance of the accounts receivable account in the general ledger.( )
4、Cash budgets are not important to the management of cash flows. ( )
5、Profits decrease the owner’s equity in the business. （ ）
6、All inventories shall be taken stock periodically. ( )
7、In the periodic inventory system(实地盘存制), the business does not keep a
continuous record of the inventory on hand. ( )
8、Non-current liabilities are obligations that must be paid within one year or the
operating cycle (whichever is longer). ( )
9、Central to the definition of a contingent liability is the element of uncertainty.
( )
10、The owner’s equity in a business is increased by borrowing money from a bank.
( )

二、单项选择题：每题2分，共20分（每题只有1个正确答案，多选或选错不
得分）
1、When an amount is entered on the ( ) side of an account, it is a credit, and the
account is said to be credited.
A、left B、right C、left or right D、others
2、Which is not included in long-term assets? ( )
A、fixed assets B、intangible assets C、cash D、deferred assets
3、If a delivery truck costs ＄10,000 and has an estimated residual value（残值） of
＄2,000 at the end of its estimated useful life of five years, the annual
depreciation would be( ) under the straight-line method.
A、＄2,400 B、＄2,000 C、＄1,800 D、＄1,600
4、Total assets will be ( ) by the act of borrowing money from a bank.
A、decreased B、increased C、remained (保持不变) D、uncertain
5、The owners of a corporation（股份公司）are termed (称为) （ ）
A、stockholders B、investors C、creditors D、none of above(都不是)
6、（ ）是指会计忽略通货膨胀影响，对货币价值变动不作调整。
A、the entity concept B、the going-concern concept
C、the time-period concept D、the stable- monetary-unity concept
7、( )要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况
和经营成果。
A、objective principle B、matching principle
C、disclosure principle D、consistency principle

8、（ ）是指会计核算和财务报表应当按照规定的会计处理方法进行和编制，
且其方法前后期不得随意变更。
A、objective principle B、matching principle
C、disclosure principle D、consistency principle
9、销货成本是指以下哪一项？（ ）
A、sales returns B、cost of goods sold
C、gross profit on sales D、delivery expense
10、( )explains the causes of the change in the cash balance.
A、balance sheet B、income statement
C、statement of cash flows D、all above

三、多项选择题：每题3分，共15分（每题有2到4个正确答案，多选、少选
或选错不得分）
1、There must be a heading that identifies the Balance Sheet, including( )
A、The name of the business B、Income Statement
C、Balance Sheet D、the date
2、A entity’s major activities include ( )
A、Operating B、Investing
C、Financing D、all above(以上都是)
3、Accelerated methods of depreciation includes ( )
A、the sum-of- the-years’-digits method B、the production method
C、the declining-balance method D、all above
4、Owners’ equity includes ( )
A、Capital invested in by investors B、Capital reserve
C、Surplus reserve D、Undistributed profit
5、The owners’ equity comes from two sources: ( )
A、Investment by the owners B、Earnings from profitable operation
C、Loss from unprofitable operation D、A and B

四、翻译：第3题6分，其余3分， 共15分（请在空格处写出粗体字对应的英
语或汉语,汉译英每空对应一个单词）
1、应纳税收入 is a legal concept.
2、A good财务计划 is crucial to the success of your
business.
3、In China, accountants rely on four fundamental accounting assumptions（假设）
in recording business transactions: business entity concept ,
going concern concept, periodicity assumption , stable monetary
assumption.
4、Another important element in the internal control system is internal auditing
.

五、综合：共40分
1、配对：16分（请将题中特种日记账与所记录的特定交易的序号一一配对）
特种日记账 所记录的特定交易

（1）Sales Journal A、Sales on credit term
（2）Cash Receipts Journal B、Payments of cash(including cash purchases)
（3）Invoice Register C、Receipts of cash (including cash sales)
（4）Cash Disbursements Journal D、Purchases of merchandise and other items
（1） （2） （3） （4）
2、根据以下资料编制资产负债表的资产部分：24分
Assets
Notes Receivable 30,000
Office Supplies 30,000
Cash
Accounts Receivable
Office Equipment
10,000
60,000
60,000