会计英语练习.docx

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1、精品文档，仅供学习与交流，如有侵权请联系网站删除一.判断：1.在权责发生制下，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。（）2. Allinventoriesshallbedisclosedathistoricalcostinaccountingstatement.()3. Long-termassetsincludecash,fixedassets,intangibleassetsanddeferredassets.()4.Currentliabilitiesareobligationsthatdontneedtobepaidwithinoneyearortheoper

2、atingcycle(whicheverislonger).()5. Totalassetswillbedecreasedbytheactofborrowingmoneyfromabank.()6.当一笔应收账款作为坏账被冲销时，顾客就没有偿还的义务了。()7.Receivablesandprepaymentsshallbeaccountedforaccordingtoactualamount(实际发生额).()8.Thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeofacquisition(取得).（）9.Theowne

3、rsofacorporation（股份公司）aretermed(称为)creditors.（）10.Thestatementofcashflowsreportstheentityscashreceiptsandcashpaymentsduringtheperiod.()二.单项选择题：）1. Whenanamountisenteredonthe()sideofanaccount,itisadebit,andtheaccountissaidtobedebited.A. leftB. rightC. leftorrightD. others2.Ifadeliverytruckcosts12,000

4、andhasanestimatedresidualvalueof2,000attheendofitsestimatedusefullifeoffiveyears,theannualdepreciationwouldbe()underthestraight-linemethod.A.2,800B.2,000C.1,800D.1,6003. Acceleratedmethodsofdepreciationdoesntinclude()A. thesum-of-the-years-digitsmethodB. theproductionmethodC. thedeclining-balancemet

5、hodD.AandC4. Profits()theownersequityinthebusiness.A. decreaseB. increaseC. dontchangeD. uncertain5. Retainedearningisnotan();itisanelementof().A. asset,assetB. ownersequity,owners equityC. asset,ownersequityD. ownersequity,asset6.（）是指会计忽略通货膨胀影响，对货币价值变动不作调整。A. theentityconceptB. thegoing-concernconc

6、eptC.thetime-periodconceptD.thestable-monetary-unityconcept7.()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. objectiveprincipleB. matchingprincipleC. disclosureprincipleD. consistencyprinciple8.（）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.objectiveprincipleB. matchingprinciple C. disclosureprincipleD. c

7、onsistencyprinciple9.销货成本是指以下哪一项？（） A.salesreturnsB.costofgoodssold C. grossprofitonsalesD. deliveryexpense10.()explainsthecausesofthechangeinthecashbalance.A.balancesheetB.incomestatementC.statementofcashflowsD.allabove三.多项选择题： 1. TheremustbeaheadingthatidentifiestheIncomeStatement,including()A.The

8、nameofthebusinessB. IncomeStatementC. December31, 2008D. YearEndedDecember31, 20082. Theadvantagesofsubsidiaryledgersare()A. ReducesledgerdetailB. PermitsbetterdivisionoflaborC . PermitsadifferentsequenceofaccountsD. Permitsbetterinternalcontrol3.ThetrueequationformsofanIncomeStatementinclude(包括)（）A

9、. Assets=Liabilities+OwnersEquityB. TotalrevenuesTotalexpenses=Netincome( profit)C. TotalexpensesTotalrevenues=NetlossD. CashReceivedfromCustomers=NetSales+(BeginningEndingNotesandAccountsReceivable)4.Ownersequitydecreasesbecauseof()A. InvestmentbytheownersB. EarningsfromprofitableoperationC. Distri

10、butionofcashtoitsinvestorsD.l ossesfromunprofitableoperation5. Currentassetsofenterprisesshallinclude()A.CashB.AccountsreceivableC.AccountsprepaymentsD.Inventory四.翻译：2 Intheperiodicinventorysystem,thebusinessdoesnotkeepacontinuousrecordoftheinventoryonhand.3.Abalancesheetisanaccountingstatementthatreflectsthefinancialpositionofanenterpriseataspecificdate.4.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisand权责发生制basis.1.配对：15分（请将题中单词与对应的汉语意思一一配对）（1）finishedgoodsA.商品（2）merchandiseB.产成品（3）goodsinprocessC.半产品（4）semi-finishedgoodsD.在产品（5）inventoryE.存货（1）（2）（3）（4）（5）【精品文档】第 2 页