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1、会计专业英语辅导课,考试题型 一、选择题（40分） 二、判断题（10分） 三、简答题（10分） 四、分录题（10分） 五、翻译题（30分）,一、选择题（40分）,1Which of the following is true? _B_. A.Owners Equity - Assets = Liabilities B.Assets Owners Equity = Liabilities C.Assets + Liabilities = Owners Equity D.Liabilities = Owners Equity + Assets,一、选择题（40分）,2Which of these
2、is (are) an example of an asset account? _C_. A.Service Revenue B.Dividends C.Accounts Receivable D.All of the above are assets,一、选择题（40分）,3During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_. A.LIFO and
3、FIFO. B.weighted-average and LIFO. C.LIFO and LIFO. D.FIFO and LIFO.,一、选择题（40分）,4During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_. A.LIFO and FIFO. B.weighted-average and LIFO. C.LIFO and LIFO. D.FIFO
4、and LIFO.,一、选择题（40分）,5Which of the following is a correct statement of the rules of debit and credit? _A_. A. Debits increase assets and decrease liabilities B. Debits increase assets and increase owners equity C. Credits decrease assets and decrease liabilities D. Credits increase assets and increa
5、se owners equity,一、选择题（40分）,6Where should an investment 投资in stock that is hold as a short-term investment be reported in the balance sheet? _A_. A. Current assets 流动资产 B. Plant assets 固定资产 C. Investments 投资 D. None of the above,一、选择题（40分）,7Which of the following is not a characteristic of plant ass
6、ets?_D_. A. Tangible 有形的 B. Long-lived C. Unchanged outlook D. For resale,一、选择题（40分）,8If earnings收入 havent been distributed as dividends股利, it should have been retained保留 in the company. The name of this portion of number listed in the balance sheet is _B_. A. paid-in capital B. retained earnings 留存
7、收益 C. dividend D. cash,一、选择题（40分）,9Please select 挑选出the components组合 which should be deducted 扣除from the original value of plant assets 固定资产原值when we compute 估计their net value _C_. A. Merchandise inventory B. Income tax payable C. Accumulated depreciation 累计折旧 D. Retained earnings,一、选择题（40分）,10Which
8、 of the following is an advantage of the corporate form of business organization? _B_. A.Unlimited liability B.Continuous life无限期 C.Separate of ownership and management D.Government regulation,二、判断题（10分）,1Accounting provides financial information that is only useful to business management提供财务会计信息只对业
9、务管理有用。 错 2Most companies have fewer assets accounts than liability account.大多数公司资产账目比负债账目少。 错,二、判断题（10分）,3If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.如果借方帐目的数量比贷方项目的数量大，该帐户将有借方余额。 错 4Debit means increase，credit mean
10、s decrease.借方表示增加，贷方表示减少 错 5A credit is an amount entered on the right-hand side of a ledger account分类账. 对,二、判断题（10分）,6Accrual accounting is done by recognizing revenues when earned and expenses incurred.权责发生制会计是通过赚取时确认收入及开支 对 7Allowance method ensures that receivables are stated at their cash reali
11、zable value on the balance sheet.津贴的方法，确保应收账款在其资产负债表上现金变现值列账。 对 8Revenues increase owners equity.收入增加所有者权益 对,二、判断题（10分）,9If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss.如果收入超过同一会计期间的费用，该实体被视为遭受损失。 错 10 In order to assure that the bank and the deposit
12、or are in agreement on the amount of money on deposit, a bank reconciliation needs to be prepared.为了确保银行和存款人在金钱上的存款数额是一致的，银行调解需要有所准备。 对,三、简答题（10分）,1Describe the characteristics of the four commonly used inventory cost flow methods. 描述了四个特点常用库存成本流方法 The four inventory valuation methods to be consider
13、ed are known as (1) specific identification, (2) average cost, (3) first-in, first-out, and (4) last-in, first-out.这四个库存估价需要考虑的方法称为（1）具体确定，（2）平均成本，（3）先入先出，（4）后进先出。 (1) The specific identification method requires that each item stocked be specifically marked so that its unit cost can be identified at
14、 any time. （一）具体识别方法要求每个项目的具体库存标志着其单位成本可以在任何时候发现的。,三、简答题（10分）,(2) The average cost method assumes that the cost of inventory on hand at the end of period and the cost of goods sold during a period is representative of all costs incurred during the period. Average cost is computed by dividing the tot
15、al cost of goods available for sale by the number of units available for sale. （2）平均成本法假设手头的库存成本在期末以及在一期产品销售成本是在此期间发生的所有费用的代表。平均成本的计算方法是除以单位发售数量的货物售的总成本,三、简答题（10分）,(3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption that first merchandise acquired is t
16、he first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods. （3）先入先出方法，通常称为先进先出，取决于商品的假设，首先是第一个获得商品的销售。每个销售是用旧的库存货物的存货，因此结束了最近收购的商品组成。(4) The last-in, first-out method, commonly known as LIFO, is one of the most interesting methods of pricing inventor
