会计英语复习题.docx
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会计英语复习题.docx
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会计英语复习题
一:
Choosethebestanswerforeachstatementbelow
〔A〕1.Postingsfromthepurchasesjournaltothesubsidiaryledgeraregenerallymade:
A.Daily.B.Weekly.
C.Monthly.D.Yearly.
〔D〕2Ifbeginninginventoryis$50,000,costofgoodspurchasedis$260,000,andendinginventoryis$40,000,costofgoodssoldis:
A.$300.000.B.$280,000.
C.$210,000.D.$270,000.
〔B〕3.ABCCompanysellsmerchandiseonFeb15onaccounttoXYZCo.for$11,000,terms2/10,n/30.OnFeb24,paymentisreceivedfromXYZCo.Whatistheamountofcashreceived
A.$11,000B.$10,780
C.$11,220D.$220
(C)4.Pleaseselectwhichcomponentsshouldlessfromthevalueofplantassets.
A.MerchandiseinventoryB.Incometaxpayable
C.AccumulateddepreciationD.Retainedearnings
(D)5.Whichofthefollowingisnotacharacteristicofplantassets
A.TangibleB.Long-lived
C.UnchangedoutlookD.Forresale
〔C〕6。
PleaseselecttheitemswhichdonotbelongtotheBalanceSheet:
A.Long-terminvestment.B.Accountsreceivable.
C.Incometaxexpense.D.Retainedearnings.
〔D〕7.WhodoesnotwanttoseeyourBalanceSheet
A.Creditor.B.Investor.
C.Manager.D.Customer.
〔C〕8.Theequitymethodofaccountingforlong-terminvestmentsinstockshouldbeusedwhentheinvestorowns:
A.Lessthan20%ofthecommonstockoftheinvestee.
B.Morethan20%ofthecommonstockoftheinvestee.
C.Between20%and50%ofthecommonstockoftheinvestee.
D.Morethan50%ofthecommonstockofanotherentity.
〔D〕9.JaneSmithearns$12perhourfora40-hourweekand$22perhourforanyovertimework.IfJaneworks48worksinaweek,grossearningsare:
A.$480.B.$576.
C.$650.D.$656.
〔B〕10.Decidewhichofthefollowingstatementsistrue.
A.Sinceintangibleassetslackphysicalsubstance,theyneedbedisclosedonlyinthenotestothefinancialstatements.
B.Totalsofmajorclassesofassetscanbeshowninthebalancesheet,withassetdetailsdisclosedinthenotestothefinancialstatements.
C.Goodwillshouldbereportedasacontra-accountintheowner’sequitysection.
D.Intangibleassetsaretypicallycombinedwithplantassetsandnaturalresourcesandshownintheproperty,plant,andequipmentsection.
(C)11.Pleaseselectwhichcomponentsshouldlessfromthevalueofplantassets.
A.Merchandiseinventory
B.Incometaxpayable
C.Accumulateddepreciation
D.Retainedearnings
(D)12.Whichofthefollowingisnotacharacteristicofplantassets
A.Tangible
B.Long-lived
C.Unchangedoutlook
D.Forresale
(A)13.Inaccounting,whichofthefollowingfactorsisnotanestimatetodeterminethedepreciationofaplantasset
A.Cost
B.Usefullife
C.Salvagevalue
D.Totalunitsofoutput
(C)14.PleaseselectanitemfornotbelongtotheBalanceSheet.
A.Long-terminvestment
B.Accountsreceivable
C.Incometaxexpense
D.Retainedearnings
(A)15.Ingeneral,whichisthebasisofpreparingaBalanceSheet
A.Assets=Liabilities+Owners’equity
B.Assets-Liabilities=Owners’equity
C.Profits=Revenues-Expenses
D.Revenues=Profits+Expenses
(A)16.Inaccounting,whichofthefollowingfactorsisnotanestimatetodeterminethedepreciationofaplantasset
E.CostB.Usefullife
C.SalvagevalueD.Totalunitsofoutput
(C)17.PleaseselectanitemfornotbelongtotheBalanceSheet.
A.Long-terminvestmentB.Accountsreceivable
C.IncometaxexpenseD.Retainedearnings
(A)18.Ingeneral,whichisthebasisofpreparingaBalanceSheet
A.Assets=Liabilities+Owners’equity
B.Assets-Liabilities=Owners’equity
C.Profits=Revenues-Expenses
D.Revenues=Profits+Expenses
(C)19.Themajorelementsoftheincomestatementare:
A.Revenue,costofgoodssold,sellingexpenses,andgeneralexpense
B.Operatingsection,cooperatingsection,discontinuedoperations,extraordinaryitems,andcumulativeeffect
C.Revenues,expenses,gainsandlosses
D.Allofthese
(D)20.Informationintheincomestatementhelpsusersto:
A.Evaluatethepastperformanceoftheenterprise
B.Provideabasisforpredictingfutureperformance
C.Helpassesstheriskoruncertaintyofachievingfuturecashflows
D.Allofthese
〔D〕21.JaneSmithearns$12perhourfora40-hourweekand$22perhourforanyovertimework.IfJaneworks48worksinaweek,grossearningsare:
A.$480.B.$576.
C.$650.D.$656.
〔B〕22.Decidewhichofthefollowingstatementsistrue.
E.Sinceintangibleassetslackphysicalsubstance,theyneedbedisclosedonlyinthenotestothefinancialstatements.
F.Totalsofmajorclassesofassetscanbeshowninthebalancesheet,withassetdetailsdisclosedinthenotestothefinancialstatements.
G.Goodwillshouldbereportedasacontra-accountintheowner’sequitysection.
H.Intangibleassetsaretypicallycombinedwithplantassetsandnaturalresourcesandshownintheproperty,plant,andequipmentsection.
〔A〕23.Postingsfromthepurchasesjournaltothesubsidiaryledgeraregenerallymade:
A.Daily.B.Weekly.
C.Monthly.D.Yearly.
〔D〕24.Ifbeginninginventoryis$50,000,costofgoodspurchasedis$260,000,andendinginventoryis$40,000,costofgoodssoldis:
B.$300.000.B.$280,000.
C.$210,000.D.$270,000.
〔B〕25.ABCCompanysellsmerchandiseonFeb15onaccounttoXYZCo.for$11,000,terms2/10,n/30.OnFeb24,paymentisreceivedfromXYZCo.Whatistheamountofcashreceived
A.$11,000B.$10,780
C.$11,220D.$220
参考答案:
1-5ADBCD,6-10;CDCDB
11-15CDACA,16-20,ACACD21-25DBADB
二、TranslatethefollowingChineseintoEnglish
1、原始凭证
2、现金折扣
3、资产负债表
4、现金流量表
5、明细分类帐
6、流动负债
7、借方与贷方
8、复式记帐法
8、会计假设
10、债券投资
参考答案:
1、originalvouchers
2、cashdiscount
3、balancesheet
4、statementofcashflow
5、subsidiaryledgers
6、currentliabilities
7、debitandcredit
8、doubleentry
9、accountingassumptions
10、bondsinvestment
三、Decidewhetherthestatementsaretrueorfalse.Write“T〞for“True〞and“F〞for“False〞
〔T〕1.Revenuesincreaseowner’sequity.
〔F〕2.Mostcompanieshavefewerbalanceofassetsaccountsthanbalanceofliabilityaccount.
〔T〕3.Debitmeansleft,creditmeansright.
〔F〕4.Debitmeansincrease,creditmeansdecrease.
〔T〕5.Theaccountingreportingperiodagreestothecalendaryear.
〔F〕6.Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.
〔T〕7.Expensesdecreaseowner’sequity.
〔T〕8.Thestatementofcashflowisconcernedonlywithcashandcashequivalents.
〔F〕9.Accountingprovidesfinancialinformationthatisonlyusefultoabusinessmanagement.
〔F〕10.Accountingisanotherwordforbookkeeping.
(F)11.Accountingisanotherwordforbookkeeping.
(F)12.Accountingprovidesfinancialinformationthatisonlyusefultoabusinessmanagement.
(T)13.Thestatementofcashflowisconcernedonlywithcashandcashequivalents.
(T)14.Expensesdecreaseowner’sequity.
(F)15.Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.
(T)16.Theaccountingreportingperiodagreestothecalendaryear.
(F)17.Debitmeansincrease,creditmeansdecrease.
(T)18.Debitmeansleft,creditmeansright.
(F)19.Mostcompanieshavefewerbalanceofassetsaccountsthanbalanceofliabilityaccount.
(T)20.Revenuesincreaseowner’sequity.
参考答案:
1-5TFTFT,6-10FTTFF,11-15FFTTF,16-20TFTFT;
四、
IntangibleAssets无形资产
Patents专利
Copyrights商标
Goodwill商誉
CurrentAssets流动资产
AccountsReceivables应收账款
NotesReceivables应收票据
Inventories存货
PlantAssets固定资产
Vehicles车辆
FurnitureandFixtures家具
Equipments机器设备
Buildings建筑物
AccumulatedDepreciation累计折旧
Land土地
五、AnalyzethebelowtransactionsofFJcompanyandwritedowntheaccountingentry.
1.JohnWhithandhisfamilyinvested$6,000inFJCompanyandreceived600sharesofstock.
2.FJCompanysoldtheproductstoDEFCompanyfor$2,000,DEFCompanyagreestopayABCwithin20days.
3.FJCompanypaiditstelephonebillfor$100cash.
参考答案
1、Debit:
CashinBank$6,000
Credit:
CapitalStock$6,000
2、Debit:
AccountsReceivable$2,000
Credit:
PrimeOperatingRevenue$2,000
3、Debit:
AdministrativeExpenses$100
Credit:
Cash$100
六、Sentencestranslation
1.Withaproperlypreparedbalancesheet,youcanlookatabalancesheetattheendofeachaccountingperiodandknowifyourbusinesshasmoreorlessvalue,ifyourdebtsarehigherorlower,andifyourworkingcapitalishigherorlower.1、如果有了正确编制资产负债表,你就能知道你公司每一个会计期末价值是更多了还是更少了,你债务是更高了还是更低了,你实收资本是更高了还是更低了。
2.Itisakeyfigureforshareholdersbecauseitrevealsthecompany’sfinalincomethatcanbedistributedtoshareholdersand/orreinvestedforfuturegrowth.2、就股东而言,税后净利润是一个关键数据,因为它提醒了可分配给股东或为未来增长进展再投资企业最终受益。
3.Currentassetsarecashoritemsthatcanbeconvertedintocashwithinayear.Cash,accountsreceivable,inventory,marketablesecurities,prepaidexpenses,andshort-terminvestmentareallcurrentassets.4、流动资产通常代表公司资金中现金,或者未来一年之内可转化为现金局部,如现金、应收账款、存货、有价证券、预付账款以及短期投资。
4.Abalancesheetisasnapshotofabusinessfinancialconditionataspecificmomentintime,usuallyatthecloseofanaccountingperiod.5、资产负债表使企业在某一特定时日,通常是在会计年度末财务状况反映。
5.Theoperatingexpensesorlossesarisingfromthefailuretocollectreceivablesiscalledbaddebtsexpense.Generally,twomethodsbelowareusedinaccountingforbaddebts:
DirectWrite-offMethodandAllowanceMethod.6因不能收回应收账款而产生营业费用或营业损失称为坏账损失。
通常,坏账核算方法有两种:
直接转销法与备抵法。
6.Depreciationmeansapartofthevalueoftheassetisgraduallytransferredtothecostofproducts,orbecauseofwearandtear,ortechnologicalobsolescenceduringitsusefullife.7
折旧
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