(本科）《会计专业英语》期末测试卷A卷 参考答案.doc
(本科）会计专业英语期末测试卷A卷 参考答案会计专业英语期末测试卷A卷 参考答案一、 单项选择题1.C 2.C 3.C 4.D 5.B 6.A 7. D 8. C 9. C 10.C二、多项选择题1BC 2AC 3ABCD 4ABD 5ABCD三、判断题1. T 2. F 3. F 4. T 5. F 6. F 7. F 8. F 9. F 10. T四、简答题1The term accounting cycle refers to the steps in preparing financial statements. The accounting cycle include standardized procedures that are performed in sequence during every accounting period. The sequence of accounting procedures used to record, classify, and summarize accounting information is often termed the accounting cycle. Accounting cycle begins with the initial recording of business transactions and concludes with the preparation of formal financial statements summarizing the effects of these transactions upon the assets, liabilities, and owners equity of the business. The term “cycle” indicates that these procedures must be repeated continuously to enable the business to prepare new up-to-date statements at reasonable intervals.Accounting cycle can be divided into the following steps：(1)Journalize transactions. (2)Post to ledger accounts. (3)Prepare a trial balance. (4)Make end-of-period adjustments. (5)Prepare an adjusted trial balance.(6)Prepare financial statements and appropriate disclosures. (7)Journalize and post the closing entries.(8)Prepare an after-closing trial balance. This step ensures that the 1edger remains in balance after posting of the closing entries.2. Auditors express an unqualified opinion on the clients financial statements when they have no material exceptions as to the fairness of the application of accounting principles, and there have been no unresolved restrictions on the scope of their engagement. The unqualified opinion is, of course, the most desirable report from the clients point of view. The client usually will make any necessary adjustments to the statement to enable the auditors to issue this type of opinion.五、翻译题1. 成本习性是指成本总额随业务量变动的方式。在确定成本习性时应特别注意时间跨度。成本的习性可能会因为决策的长短而发生变动，如固定成本转为变动成本。通常假定变动成本总额会随着业务量的增加而成正比例增加，固定成本总额则不会随着业务量的增减而发生变动，混合成本则既包含固定成本成份又包含变动成本成份。2. 投资组合选择的基本原则归结成常识性的说法便是：投资者力图提高他们投资组合的期望收益并减少该收益的标准差。有效投资组合是那些特定标准差下具有最高期望收益和特定收益下具有最低标准差的投资组合。六、 计算题1. (1)a. Salary Expense9,000 Salaries Payable9,000b. Salary Expense12,000 Salaries Payable12,000(2)a. Insurance Expense4,500 Prepaid Insurance4,500b. Insurance Expense12,500 Prepaid Insurance12,500(3)a. Taxes Expense3,000 Prepaid License Taxes3,000 Taxes Expense3,200 Property Taxes Payable3,200b. $6,200 ($3,000 + $3,200)(4)Depreciation Expense24,000 Accumulated Depreciation - Equipment24,0002 （1）20152014a.Working capital:$4393.9-$3011.6$1,382.30 $3550.1-$2303.7$1,246.40 b.Current ratio:4393.9÷ $3011.61.46 3550.1÷ $2303.71.54 c.Quick ratio:$815.2÷$3011.60.27 $627.3÷$2303.70.27(2) Working capital at the end of 2015 has increased relative to 2014, whereas the current ratio has declined and the quick ratio has stayed essentially the same. The relatively low current and quick ratios maybe of some concern in terms of the companys ability to satisfy its future obligations.感谢您的支持与使用如果内容侵权请联系删除仅供教学交流使用
