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1、计英语试卷1会计专业英语期末考试试卷1考试时间：2小时总分：100分一、判断：每题1分，共10分(正确的在题后括号内打钩，错误的打叉。)1、Retained earning is not an asset; it is an element ofstockholders equity.()2、在收付实现制下，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。()3、The subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receiva
2、ble account in the general ledger.()4、Cash budgets are not important to the management of cash flows.( )5、Profits decrease theowner s equityn the business.()6、All inventories shall be taken stock periodically.( )7、In the periodic inventory system便地盘存制),the business does not keep a continuous record
3、of the inventory on hand.( )8、 Non-current liabilities are obligations that must be paid within one year or the operating cycle (whichever is longer).( )9、Central to the definition of a contingent liability is the elementof uncertainty.()10、The owner s equity in a business is increased by borrowing
4、money from a bank.( )二、单项选择题：每题2分，共20分(每题只有1个正确答案，多选或选错不得分)1、 When an amount is entered on the （ ） side of an account, it is a credit, and the account is said to be credited.A、left B、right C、left or right D、others2、Which is not included in long-term assets?（ ）A、fixed assets B intangible assets C cas
5、h D deferred assets3、 If a delivery truck costs $ 10,000 and has an estimated residual value（残值）of $ 2,000 at the end of its estimated useful life offive years, the annual depreciation would be（ ） under the straight-line method.A、$ 2,400 B、$ 2,000C、$ 1,800 D、$1,6004、Total assets will be （ ） by the a
6、ct of borrowing money from a bank.A、decreased B、increased C、remained （保持不变） D、uncertain5、The owners of a corporation （股份公司）are termed 掷为）（）A、 stockholders B、 investorsC、 creditors D、 none of above（ 者B不是）6、（）是指会计忽略通货膨胀影响，对货币价值变动不作调整。A、the entity concept B the going-concern conceptC、the time-period co
7、nceptD the stable-monetary-unity concept7、（）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、objective principle B、matching principleC、disclosure principleD、consistency principle8、（）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、objective principle B、matching principleC、disclosure principleD、consistency princip
8、le9、销货成本是指以下哪一项？()A、sales returns B cost of goods soldC、gross profit on sales D delivery expense10、()explains the causes of the change in the cash balance.A、balance sheet B income statementC、statement of cash flows D all above三、多项选择题：每题3分，共15分(每题有2到4个正确答案，多选、少选或选错不得分)1、There must be a heading that i
9、dentifies the Balance Sheet, including()A、The name of the business B Income StatementC、Balance SheetD the date2、A entitys major activities include ()A、OperatingB InvestingC、FinancingD all above(以上都是)3、Accelerated methods of depreciation includes ()A、the sum-of-the-yearS-digits method B、the productio
10、n methodC、the declining-balance method D all above4、Owners equity includes ()A、 Capital invested in by investors R Capital reserveC、Surplus reserveD Undistributed profit5、The owners equity comes from two sources:( )A、 Investment by the owners B Earnings from profitable operationC、Loss from unprofita
11、ble operationD A and B四、翻译：第3题6分，其余3分，共15分（请在空格处写出粗体字对应的英语或汉语，汉译英每空对应一个单词）1、应纳税收入 is a legal concept.2、A good 贝才务计戈U is crucial to the success of your business.3、In China, accountants rely on four fundamental accounting assumptions假设)in recording business transactionsbusiness entity concept, going c
12、oncern concept,periodicity assumption , stable monetary assumption.4、Another important element in the internal control system isinternal auditing五、综合：共40分1、配对：16分(请将题中特种日记账与所记录的特定交易的序号一一配对)特种日记账所记录的特定交易(1) Sales Journal A Sales on credit term(2) Cash Receipts Journal B Payments of cash(including cash purchases)(3) Invoice Register C Receipts of cash (including cash sales)(4) Cash Disbursements Journal D Purchases of merchandise and other items(1) (2) (3) (4)2、根据以下资料编制资产负债表的资产部分：24分AssetsNotes Receivable 30,000Office Supplies 30,000Cash10,000Accounts Receivable 60,000Office Equipment 60,000
