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会计专业英语复习资料
一、短语中英互译
1、会计分录 2、投资活动 3、后进先出法 4、客观性原则 5、注册会计师 6、权责发生制 7、累计折旧 8、资产负债表 9、经营决策 10、银行存款 11、到期日 12、历史成本 13、source document 14、nominal rate 15、credit sale
16、sum-of-years-digits method 17、economic entity assumption 18、financial position 19、fixed assets 20、public hearing 21、income statement 22、sales discount 23、value added tax
24、trade mark 25、bank overdraft
二、从下列选项中选出最佳答案
1、Generally，revenue is recorded by a business enterprise at a point when ：( )
A、Management decides it is appropriate to do so B、The product is available for sale to consumers
C、An exchange has taken place and the earning process is virtually
complete
D、An order for merchandise has been received
2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( ) A、To reduce the income tax liability
B、To aid management in making business decisions
C、To match the costs of production with revenue as earned D、To adhere to the accounting concept of conservatism
3、What accounting principle or concept justifies the use of accruals and deferrals？( ) A、Going concern B、Materiality C、Consistency
D、Stable monetary unit
4、An accrued expense can best be described as an amount ( ) A、Paid and currently matched with revenue B、Paid and not currently matched with revenue C、Not paid and not currently matched with revenue D、Not paid and currently matched with revenue
5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( ) A、Business entity B、Consistency C、Going concern
D、Substance over form
6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )
A、added to the bank balance according to the bank statement.
B、deducted from the bank balance according to the bank statement. C、added to the cash balance according to the depositor’s records. D、deducted from the cash balance according to the depositor’s records. 7、Journal entries based on the bank reconciliation are required for：( )
A、additions to the cash balance according to the depositor’s records.
B、deductions from the cash balance according to the depositor’s records. C、Both A and B D、Neither A nor B
8、A petty cash fund is ：( )
A、used to pay relatively small amounts。
B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。
C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。 D、all of the above。
9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet? ( ) A、$350,000 B、$320,000 C、$300,000 D、$270,000
10、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？( ) A、Current assets B、Plant assets C、Investments D、None of the above 11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :
A. overstatement of cost of merchandise sold for the year by $7,500 B. understatement of gross profit for the year by $7,500 C. overstatement of net income for the year by $7,500 D. understatement of net income for the year by $7,500
12.The inventory system employing accounting records that continuously disclose the amount of inventory is called: ( )
A.periodic B.perpetual C.physical D.retail 13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is: ( )
A.FIFO B.LIFO C.average cost D.perpetual inventory
14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is : ( )
A.FIFO B.LIFO C.average D.periodic
15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be: ( )
A.$100,000 B.$101,050 C.$103,000 D.none of the above 16.The owner’s equity in a corporation is commonly called: ( ) A.capital B.stockholders’ equity C.shareholders’ investment D.all of the above
17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the : ( )
A. current assets section B.long-term liabilities section C.stockholders’ equity section D.none of the above
18.Paid-in capital for a corporation may originate from which of the following sources? ( )
A. Real estate donated to the corporation B. Redemption of the corporation’s own stock C. Sale of the corporation’s treasury stock D. all of the above
19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the
sum-of-the-years-digits method,what is the amount of income tax deferred to future years? ( )
A.$18,000 B.$27,000 C. $45,000 D.none of the above 20.An appropriation for plant expansion would be reported on the balance sheet in : ( )
A. the plant assets section
B. the long-term liabilities section C. the stockholders’equity section D. none of the above
三.判断题,正确的写”T”.错误的写”F”
1. Many people have chosen accounting as a profession because of its
many disadvantages. ( ) 2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting. ( )
3.The accounting equation is : Assets =Owners' equity. ( ) 4.The accounting equation is: Assets = liabilities +Equities. ( ) 5.In accounting, the left side is called debit, abbreviated \and the right side is called the credit, abbreviated \
6.The words \
7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equity and Loss, etc. ( )
8.Most business have many same accounts. ( )
9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher. ( )
10.Vouchers of accounting is including the original voucher. ( ) 四、经济业务描述题
1. On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.
2. On January 3, the business purchased office equipment on account for $1500.
3. On January 5, office supplies are purchased for $450 cash.
4. On January 10, the company paid $700 toward what was owed on a previous obligation.
5. On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.
6. On January 15, the business borrows $4,000 at the bank, giving a 30 day note.
7. On January 17, the owner withdrew $200 cash for personal use.
8. On January 20, delivery services are rendered for $2,500 cash..