专业英语知识竞赛模拟试卷1

2021年1月21日发(作者：阿菀)
武汉理工大学会计协会




















专业英语知识竞赛初赛模拟试卷



二




三




四




总分


姓名
_________






班级
_________







成绩
_________
题目

分数


一


一、把下列会计分录翻译成中文（每小题
2
分，共
10
分）

（
1
）
Dr


Disposal of fixed asset










Depreciation








Cr


fixed asset

（
2
）
Dr

Bank account








Cr


Tradable financial asset








Investment income

（
3
）
Dr

Accrued payroll







Cr

Cash

（
4
）
Dr

Bank account







Cr

Other operating revenue













Accrued tax-V
AT (output)

（
5
）
Dr

Notes-payable







Cr

Bank account

二、把下列会计专业词汇翻译成中文或英语（每小题
2
分 ，共
34
分）

intangible assets












































held-for-maturity investment















accounts payable

cash on hand

raw materials

accumulated depreciation

account payable

paid-up capital

main business income

managing cost

投资收益



短期借款


预付账款


坏账准备


所有者权益



1
武汉理工大学会计协会

应收股利


历史成本



三、判断题（对的用“
T
”
，错的用“
F
”
，每小题
2
分，共
8
分）

（
1
）
(

)Closing entries convert nominal accounts to zero balances.


（
2
）
(

)Dividend
Declared
is
a
temporary
account
and
is
closed
to
Retained
Earnings account at the end of the accounting period.



（
3
）
(

)Purchases Returns and Allowances is recorded in the purchases journal.

（
4
）
(

)The term
“
prepaid
”

designates the seller is to remit to the freight company.

四、选择题（每小题
2
分，共
48
分）

of these is (are) an example of an asset account? ____.

e Revenue

B. Withdrawals

C. Supplies

D. All of the above
t assets are inclusive of ______.
, receivables, inventory and short-term investments
B. cash, payables, inventory and short-term investments
C. cash, receivables, payables and short-term investments
D. cash, receivables, payables and inventory

3. The book value of a fixed asset can be determined by ______.

cting the accumulated depreciation from the fare value
B. subtracting the accumulated depreciation from the market value
cting the accumulated depreciation from the acquisition cost
D. subtracting the accumulated depreciation from the stated value

4. To expense the cost of an intangible asset like a patent over its useful life is termed
as ______.


zation iation C. depletion D. write-off

5. The legal value of the common stock is the available ______.
A. par value or market value
value or stated value
C. par value or fare value
D. par value of market value

nds payment can only be declared and made out of _____.
A. either paid in capital or retained income
B. either paid in capital or after-tax net income
C. paid in capital
D. retained income
ting can be categorized into ______ by the targeted information users.
A. financial accounting and managerial accounting
B. accrual based accounting and cash based accounting
C. public accounting and private accounting

2