《会计专业英语辅导课》由会员分享，可在线阅读，更多相关《会计专业英语辅导课（40页珍藏版）》请在金锄头文库上搜索。
1、会计专业英语辅导课v考试题型v一、选择题（40分）v二、判断题（10分）v三、简答题（10分）v四、分录题（10分）v五、翻译题（30分）一、选择题（40分）v1Which of the following is true? _B_.vA. Owners Equity - Assets = LiabilitiesvB. Assets Owners Equity = LiabilitiesvC. Assets + Liabilities = Owners EquityvD. Liabilities = Owners Equity + Assets一、选择题（40分）v2Which of thes
2、e is (are) an example of an asset account? _C_.vA. Service Revenue vB. DividendsvC. Accounts Receivable vD. All of the above are assets一、选择题（40分）v3During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_.vA. L
3、IFO and FIFO.vB. weighted-average and LIFO.vC. LIFO and LIFO.vD. FIFO and LIFO.一、选择题（40分）v4During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_.vA. LIFO and FIFO.vB. weighted-average and LIFO.vC. LIFO and
4、LIFO.vD. FIFO and LIFO.一、选择题（40分）v5Which of the following is a correct statement of the rules of debit and credit? _A_.vA. Debits increase assets and decrease liabilitiesvB. Debits increase assets and increase owners equityvC. Credits decrease assets and decrease liabilitiesvD. Credits increase asse
5、ts and increase owners equity一、选择题（40分）v6Where should an investment 投资in stock that is hold as a short-term investment be reported in the balance sheet? _A_.vA. Current assets 流动资产 vB. Plant assets 固定资产 vC. Investments 投资 vD. None of the above一、选择题（40分）v7Which of the following is not a characteristi
6、c of plant assets?_D_.vA. Tangible 有形的 vB. Long-lived vC. Unchanged outlook vD. For resale一、选择题（40分）v8If 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_.vA. paid-in capital vB. ret
7、ained earnings 留存收益 vC. dividend vD. cash一、选择题（40分）v9Please 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_.vA. Merchandise inventory vB. Income tax payablevC. Accumulated depreciation 累计折旧 vD. Retained earning
8、s一、选择题（40分）v10Which of the following is an advantage of the corporate form of business organization? _B_.vA. Unlimited liability vB. Continuous life无限期vC. Separate of ownership and managementvD. Government regulation二、判断题（10分）v1Accounting provides financial information that is only useful to busines
9、s management提供财务会计信息只对业务管理有用。 错v2Most 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）v3If 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v4Debit m
10、eans increase，credit means decrease.借方表示增加，贷方表示减少 错v5A credit is an amount entered on the right- hand side of a ledger account分类账. 对二、判断题（10分）v6Accrual 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 v7Allowance method ensures that receivables are
11、 stated at their cash realizable 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v8Revenues increase owners equity.收入增加所有者 权益 对二、判断题（10分）v9If 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v10 In order to assur
12、e that the bank and the depositor 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）v1Describe the characteristics of the four commonly used inventory cost flow methods.v描述了四个特点常用库存成本流方法 vThe four inventory
13、 valuation methods to be considered 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。 v(1) The specific identification method requires that each item stocked be specifically marked so tha
14、t its unit cost can be identified at 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）v(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
15、 cost is computed by dividing the total 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）v(3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption that first merchandise acquired is the 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.v （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
