会计英语练习.doc

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1、会计英语练习1.Anexampleofanassetis：A。abankloan B.workers wagesC。acomputer D。profit2.Whichofthefollowingaretheusersofaccountinginformation？A。 investors B.creditorsC。businesses D.alloftheabove3. Ifnetassetsare600，000andtotal liabilitiesare150,000,ownersequitywould be:A$750,000 B.50，000C。600，000 D。$450，0004。

2、Allofthefollowingareassetsexcept:A.CASH B.accountspayableC.land D。accountsreceivable5。Netassetsareequalto:A。assets+ownersequityB.assetsownersequityC。assets+liabilitiesD。assetsliabilities6. Financialstatementscanbepreparedfroma。thetrialbalanceb.theadjustedtrialbalancec。thejournald。theledger7。Liabilit

3、iesare：a。Whatthebusinessoweseveryoneexcepttheowner.b。Whatthebusinessowns.c。Whatthebusinessisduefromitscustomers8. Thecostwagesduethebusinesssemployeesattheendofthemonthshouldberecordedinwhataccount？a. Wagesearnedb。Wagespayablec。Wagesreceivable9. Thebusinesspurchasedsuppliesoncredit.Thisshouldberecor

4、dedinwhichofthefollowingaccounts？a. accountsreceivableb.accountsduec.accountspayable10. Whichofthefollowingstatementsaboutatrailbalanceisincorrect？（）a.Itsprimarypurposeistoprovethemathematicalequalityofdebitsandcreditsafterpostingb.Ituncoverscertainerrorsinthejournalizingandpostingc。Itisusefulinthep

5、reparationoffinancialstatementsd.Itprovesthatalltransactionshavebeenrecorded。11. Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyearto31Dec,2010. Hemakescreditsalesof55000andreceivescashof$46500fromcreditcustomers。Whatisthebalanceontheaccountsreceivablesat31Dec2010？ A$8500Dr B。$8500CrC.$14000D

6、r D。$14000Cr12.Theinterestedusersoffinancialinformationinclude： a.Banksandothercreditorsb。Managers c.Stockholdersd.Investmentadvisors e。Governmentalagencies13. Longtermassetscanbefurtherclassifiedinto:a。longterminvestments b.fixedassetsc.intangibleassets. d。capitalstock二、翻译题1、将下列词组按要求翻译（中翻英，英翻中）(1）零

7、用资金 （2)支票(3)试算平衡 （4)不动产、厂房和设备（5)Notesandcoins（6）moneyorder（7）generalledger（8）directdebt（9）报销（10)revenueandgains三、业务题1.ThenightmanagerofMajesticLimousineService，whohadnoaccountingbackground,preparedthefollowingbalancesheetforthecompanyatFebruary28,2001.Thedollaramountsweretakendirectlyfromthecompanysaccountingrecordsandarecorrect。However，thebalancesheetcontainsanumberoferrorsinitsheadings，format，andtheclassificationofassets，liabilities，andownersequity.Prepareacorrectedbalancesheet。Includeaproperheading.1-5 CDCBD6-10 BABCD1113 C ABCDE ABC