2022年会计专业英语期末考试练习卷.pdf

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1、1. The economic resources of a business are called: BA. Owners EquityB. AssetsC. Accounting equationD. Liabilities2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK C

2、ompany to record this transaction includes: DA.A debit to the cash receivable account of $2100.B.A credit to the accounts receivable account of $2100.C.A debit to the cash account of $1400.D.A debit to the accounts receivable account of $1400.3. In general terms, financial assets appear in the balan

3、ce sheet at: AA.Face value.账面价值B.Current value.现值C.Market value.市场价值D.Estimated future sales value.4. Each of the following measures strengthens internal control over cash receipts except: DA.The use of a voucher system.B.Preparation of a daily listing of all checks received through the mail.C.The d

4、eposit of cash receipts intact in the bank on a daily basis.D.The use of cash registers.5. Which of the following items is the greatest in dollar amount? DA.Beginning inventoryB.Cost of goods sold.C.Cost of goods available for saleD.Ending inventory do companies prefer the LIFO inventory后进先出法 method

5、 during a period of rising prices? BA.Higher reported incomeB.Lower income taxesC.Lower reported incomeD.Higher ending inventory7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? DA.IntangibleB.Unlimited life精品资料 - - - 欢迎

6、下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 1 页，共 5 页 - - - - - - - - - - C.Being sold in its useful lifeD.Not capable of rendering benefits to the business in the future. 8. Which account is not a contra-asset account? BA.Depreciation ExpenseB.Accumulated DepletionC.Accumulated Deprecia

7、tionD.Allowance for Doubtful Accounts9.What are the two factors that make ownership of an interest in a general partnership particularly risky? AA.Mutual agency and unlimited personal liabilityB.Limited life and unlimited personal liability.C.Limited life and mutual agency.D.Double taxation and mutu

8、al agency10. Which of the following types of business owners do not take an active role in the daily management of the business? DA.General partnersB.Limited liability partnersC.Sole proprietors 个体经营者D.Stockholders in a publicly owned corporation11. Analysts can use the footnotes to the financial st

9、atements to DA.Help their analysis of financial statementsB.Help their understanding of financial statementsC.Help their checking of financial statements.D.All of the above12. The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the d

10、ebt ratio? CA. B. C. D. 13. The horizontal analysis is used mainly to AA.Analyzing financial trendsB.Evaluating financial structureC.Assessing the pat performancesD.Measuring the term-paying ability14. Among the following ratios, which is used for long-term solvency analysis?长期偿债能力分析 AA.Current rati

11、o 流动比率精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 2 页，共 5 页 - - - - - - - - - - B.Times-interest-earned ratioC.Operating cycleD.Book value per share15. A profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as

12、 a DA.Sole proprietorship 个体独资公司B.Single proprietorship C.Partnership 合伙公司D.Corporation 股份有限公司一、名词解释(10 分 )(1) Journal entry：日记账Journal entry is a logging of transactions into accounting journal items. It can consist of several items, each of which is either a debit or a credit. The total of the deb

13、its must equal the total of the credits or the journal entry is said to be unbalanced. Journal entries can record unique items or recurring items such as depreciation or bond amortization.(2) Going concern：持续经营 The company will continue to operate in the near future, unless substantial evidence to t

14、he contrary exists.(3) Matching principle：一致性原则(4) Working capital：营运资金(5) Revenue expenditure：收入费用二、会计业务 （共 35 分）1. On December 1, ME Company borrowed $250 000 from a bank, and promise to repay that amount plus 12% interest (per year) at the end of 6 months. (1) Prepare the general journal entry to

15、 record obtaining the loan from the bank on December 1.(2) Prepare the adjusting journal entry to record accrual of the interest payable on the loan on December 31.(3) Prepare the presentation of the liability to the bank on ME s December balance sheet. Answer: (1) Debit: cash $250000Credit: current

16、 liabilities $250000(2) Debit: Accrual Expense $5000 不确定Credit: Interest Payable $5000(3) P39精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 3 页，共 5 页 - - - - - - - - - - 2. The following information relating to the bank checking account is available for Music Hall at July 31: B

17、alance per bank statement at July 31$20 0000Balance per depositor s records18 860Outstanding checks2 000Deposits in transit800Service charge by bank60Prepare a bank reconciliation银行对账工作 fro Music Hall at July 31.Answer:P42 3. Please prepare the related entries according to the following accounting e

18、vents.1) Assume the Healy Furniture has credit sale of $1,200,000 in 2002. Of this amount, $200,000 remains uncollected at December 31. The credit manager estimates that $12,000 of these sales will be uncollectible. Please prepare the adjusting entry to record the estimated uncollectible.2) On March

19、 1, 2003 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company. Please make the entry to record the write-off.3) On July 1, Nick Company paid the $500 amount that had been written off on March 1.Answer:(1) Debit: Uncollectible Accounts Expense坏账损失

20、$12000Credit: Allowance for Doubtful Accounts坏账准备 $12000(2) Debit: Allowance for Doubtful Accounts $500Credit: Accounts Receivable $500(3) Debit: Accounts Receivable $500Credit: Allowance for Doubtful Accounts $500Debit: Cash $500Credit: Accounts Receivable $500四、英译汉（40 分）(1) Accounting principles a

21、re not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for a

22、n organized sport such as football or basketball.会计准则不像自然法则那样天生就存在等待人类去探索。会计准则需要人类在财务报告最重要目标的指引下去不断发展。很多时候我们认为会计准则就像一场组织运动的规则（例如足球或篮球的规则）精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 4 页，共 5 页 - - - - - - - - - - (2) Accounting have devised procedures whereby the flows of cash

23、 receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments.会计有特定的流程。在这个流程中现金收支在一定时间内通过一些特定方式

24、流入流出并产生收入。收入代表一个公司在某一时间段的经济效益。收入这个概念在现实世界中包含着大量决策和评判。（ 3 ） Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supp

25、lied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “ the language of business” .会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。会计信息主要提供给公司所有者、经营者、投资者和其他使用者以帮助他们决策。所以，会计又被称为“公司的语言”。（ 4） The use of ac

26、counting information is not limited to the business world. We live in an ear of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to be eligible for a college scholarship.会计信息的运用并不限于商业界。会计在我们生活中无处不在。个人需要记录他的收入并整理他的纳税申报表。当一个需要申请贷款、信用卡或奖学金时，他通常需要提供个人会计信息来获得申请资格。精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 5 页，共 5 页 - - - - - - - - - -