《会计专业英语》模拟题
一.单选题
1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().
A.when goods are sole or services are rendered to customers
B.when cash is collected from customers
C.at the end of the accounting period
D.only when the revenue can be matched by an equal dollar amount of expenses
2.The Matching Principle:().
A.applies only to situations in which a cash payment occurs before an expense is recognized
B.applies only to situations in which a cash receipt occurs before revenue is recognized
C.is used in accrual accounting to determine the proper period for recognition of expenses
D.is used in accrual accounting to determine the proper period in which to recognize revenue
3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().
A.decrease assets and decrease owner’s equity
B.increase liabilities and decrease owner’s equity
C.have no effect on total assets
D.decrease assets and decrease liabilities
4.Which of the following concepts belongs to accounting assumption?().
A.Conservation
B.Money measurement
C.Materiality
D.Consistency
5.Which of these is/are an example of an asset account?___
A.service revenue
B.withdrawals
C.supplies
D.all of the above
6.Which of these statements is false?().
A.increase in assets and increase in revenues are recorded with a debit
B.increase in liabilities and increase in owner’s equity are recorded with a credit
C.increase in both assets and withdrawals are recorded with a debit
D.decreases in liabilities and increase in expenses are recorded with a debit
7.Note payable has a normal beginning balance of $30 000. During the period new borrowings total $63000 and the ending balance in Note Payable is $41000. Determine the payments on loans during the period. ______
A.$74000
B.$52000
C.$134000
D.
8.Typical liability accounts include _____.
A.accounts payable bank loan wages payable drawings
B.Accounts payable bank overdraft wages payable stationary
C.Accounts receivable bank overdraft wages payable
D.Accounts payable borrowing from the public bank overdraft wages payable.
9.Which of these accounts has a normal debit balance?_____.
A.Rent Expense
B.Withdrawals
C.Service Revenue
D.Both A and B have a normal debit balance
二.判断题
1.Accounting provides financial information that is only useful to business management.()
2.The accounting process generates financial reports for both “internal” and “external” users.()
3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()
4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()
5.The ledger account provides a chronological order of transactions.()
6.Post reference columns are found only in the journal not in the ledger.()
7.Usually two signatures are required on a business check for it to be valid.()
8.When a check is written by a business the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank’s records. ()
9.The final amounts shown on both sides of the bank reconciliation statement are labeled “Adjusted Balances.”()
10.A leasehold is an example of a long-life asset.()
11.The accounting reporting period agrees to the calendar year. ()
12.An increase in permanent capital is recorded as a credit to the account. ()
13.Dollar signs are used in the amount areas of the ledger accounts. ()
14.If the trial balance shows that the ledger is in balance this means that the individual business transactions were recorded to the appropriate ledger accounts. ()
15.Every business transaction is first recorded in the journal. ()
16.Internal control of operations is equally complex in a small and in a large organization. ()
17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()
18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()
19.Depreciation expense is usually recorded at least once a year. ()
20.Amortization is the conversion of the cost of an intangible asset to an expense. ()
21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()
22.Research and development costs represent an intangible asset. ()
23.A present reduction in cash required to generate revenues is called “an expense”
24.The revenue expenses are paid to influence the current operating result.
25.Advertising expense is usually collected as period expense.
26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()
27.Repair of a generator is a capital expenditure. ()
28.Revenue increases owner’s equity.()
29.Revenue is recognized when we receive cash from the buyers.()
30.Interest revenue should be measured based on the length of time. ()
三.翻译题
1.Sole Proprietorship Enterprises
独资企业
2.Profit cost and capital cost principle
划分收益性支出与资本性支出
3.Double entry system
复式记帐法
4.Source documents
原始凭证
5.Environmental accounting
环境会计
6.Matching principle
配比原则
7.Gross profit
毛利
8.Perpetual inventory system
永序盘存制
9.Intangible assets
无形资产
10.fixed asset
固定资产
11.Statement of cash flows
现金流量表
12.Bank Reconciliation
银行余额调节表
13.Low-valued and easily-damaged implements
低值易耗品
14.Physical depreciation
有形损耗
15.Short-term debt-paying ability
短期偿债能力
16.Accelerated depreciation method
加速折旧法
17.notes receivable
应收票据
18.long-term solvency
长期偿债能力
四.论述题
1.完成下列等式:1. Accounting Equation:
Assets =
2. Perpetual inventory system:
Ending Inv. =
- Accounting Equation:
Assets = Liabilities + Owner’s Equity - Perpetual inventory system:
Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold
