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会计英语试题及答案
上海龙凤1314 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下小编为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。
会计英语试题及答案 1
一、单选题
1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.
2） In order to achieve comparability it may sometimes be necessary to override the prudence concept.
上海龙凤1314 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.
4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3
2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? A. $8 500 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr
上海龙凤1314 3. Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. No
C. Not sure D. Either
上海龙凤1314 4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? A. Weighted Average cost B. First in first out (FIFO) C. Last in first out (LIFO) D. Unit cost
5. Which of following items may appear as non-current assets in a company’s the statement of financial position?
(1) plant, equipment, and property (2) company car (3) 4000 cash (4) 1000 cheque A. (1), (3)
B. (1), (2) C. (2), (3) D. (2), (4)
6. Which of the following items may appear as current liabilities in a company’s balance sheet?
(1) investment in subsidiary
上海龙凤1314 (2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4)
上海龙凤1314 7. The trial balance totals of Gamma at 30 September 2010 are:
Debit $992,640 Credit $1,026,480
上海龙凤1314 Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?
1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.
上海龙凤1314 2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.
3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.
4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance. A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 4
8. Listed below are some characteristics of financial information. (1) True (2) Prudence (3) Completeness (4) Correct
Which of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only
9. Which of the following statements are correct?
上海龙凤1314 (1) to be prudent, company charge depreciation annually on the fixed asset
(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form
上海龙凤1314 (3) in order to achieve the comparable, items should be treated in the same way year on year A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only
上海龙凤1314 10. which of the following about accruals concept are correct?
(1) all financial statements are based on the accruals concept
(2) the underlying theory of accruals concept and matching concept are same
(3) accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or not
A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only
二、翻译题
上海龙凤1314 1、将下列分录翻译成英文
1. 借：固定资产清理 30 000
累计折旧 10 000
上海龙凤1314 贷：固定资产 40 000
2．借：应付票据 40 000
贷：银行存款 40 000
上海龙凤1314 2、将下列词组按要求翻译（中翻英，英翻中）
(1) 零用资金
(2) 本票
(3) 试算平衡
上海龙凤1314 (4) 不动产、厂房和设备
上海龙凤1314 (5) Notes and coins
上海龙凤1314 (6) money order
(7) general ledger
上海龙凤1314 (8) direct debt
(9) 报销
(10) revenue and gains
三、业务题
上海龙凤1314 Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore all the tax):
1) He invests $80 000 of his money in his business bank account.
2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment
上海龙凤1314 3) A sale is made for $3 000 –the customer pays by cheque
上海龙凤1314 4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time
6) He pays a telephone bill of $800 by cheque
7) The credit customer pays the balance on his account
上海龙凤1314 8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received
10) A cheque customer returned $400 goods to him for a refund
参考答案
1、 单选题
1-5 CCACB 6-10 DCABA
2、翻译题
1）中翻英
1.Dr disposal of fixed asset
Depreciation Cr fixed asset
上海龙凤1314 2.Dr notes payable
Cr bank
3、业务题
上海龙凤1314 1) Dr Cash Cr capital
2) Dr finished goods Cr Cash
上海龙凤1314 3) Dr Cash Cr sales revenue
上海龙凤1314 4) Dr accounts receivable Cr sales revenue
5) Dr finished goods Cr accounts receivable
6) Dr administrative expense Cr Cash
7) Dr Cash Cr accounts receivable
上海龙凤1314 8) Dr Cash Cr finished goods
9) Dr Cash Cr financial expense
10) Dr sales revenue Cr Cash
会计英语试题及答案 2
上海龙凤1314 1.Give a brief explanation for the following terms(10%）
上海龙凤1314 (1)Journal entry
(2)Going concern
(3)Matching principle
上海龙凤1314 (4)Working capital
上海龙凤1314 (5)Revenue expenditure
2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%）
(1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and
上海龙凤1314 2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries.
上海龙凤1314 (2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements.
上海龙凤1314 (3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges.
3.Translate the following Chinese statements into English (18%）
上海龙凤1314 (1)财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。
上海龙凤1314 纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。
(2)审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
上海龙凤1314 4.Translate the following statements into Chinese (12%）
上海龙凤1314 (1)Accounting principles are not like physical laws； they do not exist in nature,awaiting discovery man. Rather,they are developed by man,in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.
(2)Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income,which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.
5.Multiple choice questions (choose the best for your answer)(10%）
(1)The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？
A.Making the adjustment entry for depreciation expenses twice；
上海龙凤1314 B.Failure to recored interest accrued on a note payable；
C.Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；
D.Faillure to recored the earned portion of fees received in advance.
上海龙凤1314 (2)How will net income be affected by the amortization of a discount on bonds payable？
A.Interest expense is increased,so net income is decreased；
B.Interest expense is decreased,so net income is increased；
C.Interest expense is increased,so net income is increased；
上海龙凤1314 D.Interest expense is decreased,so net income is decreased；
(3)A stock dividend
上海龙凤1314 A.Increase the debt-to-equity ratio of a firm；
B.Decrease future earnings per share；
C.Decrease the size of the firm；
D.Increase sharholder‘s wealth；
上海龙凤1314 E.None of the above.
(4)A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100,its normal selling price. As a result of this error：
上海龙凤1314 A.Income for 1999 is overstated；
B.Cost of sales for 2000 will be overstated；
C.Income for 2000 will be overstated；
上海龙凤1314 D.Income for 2000 will not be affected.
上海龙凤1314 E.None of the above.
上海龙凤1314 (5Using the data presented below,calculate the cost of sales for the BC Company for 1999.
Current ratio 3.5
Quick ratio 3.0
Current liabilities 12/31/1999 $600000
上海龙凤1314 Inventory 12/31/1999 $500000
Inventory turnover 8.0
The cost of sales for the BC Company for 1999 was：
A.$1600000；
上海龙凤1314 B.$2400000；
C.$3200000；
D.$6400000；
上海龙凤1314 E.None of these.
(6)W Company computed the following items from its financial records for 1999：
上海龙凤1314 Price-earning ratio 12
Pay-out ratio 0.6
Assets turnover ratio 0.9
上海龙凤1314 The dividend yield on W‘s common stock for 1999 is ：
上海龙凤1314 A. 5% B. 7.2% C. 7.5% D. 10.2%
(7)the data about Accounts receivable of Newton Company for 1999 as follows：
上海龙凤1314 Accounts receivable 12/31/1999 $150000
Allowance for uncollectible accounts 12/31/1999 5000(credit）
Bad debt expenses for the year 2000
上海龙凤1314 During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700,What was the amount of accounts receivable written off as bad debts during 1999：
A. $1200 B. $1800 C. $2200 D. $2400
(8)Which one of the following items would likely increase earnings per share (EPS)of a corporation？
A.Declaration of a stock dividend；
上海龙凤1314 B.Declaration of a stock split；
上海龙凤1314 C.Purchase treasury stock；
D.A reduction in the amount of cash dividends paid；
上海龙凤1314 E.None of above；
(9)The primary purpose for using an inventory flow assumption is to：
A.Parallel the physical flow of units merchandise；
B.Offset against revenue an appropriate cost of goods sold；
C.Minimize income taxes；
D.Maximize the reported amount of net income.
(10)Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：
A.$28000； B. $23000 C. $33000； D. $27000； E. Some other amount
上海龙凤1314 6.Bonds payable issue and recording interest expenses.(15%）
The ABC Company sold $600000 of its 9.5%,12 years bonds on April 1,2000,at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.
上海龙凤1314 Required：
Prepare journal entries to record：
(1)The issue of the bonds on April 1，2000
(2)The first interest payment on October 1,2000
(3)The Amortization of premium or discount and interest expenses on December 31,2001.
上海龙凤1314 7.Statement of Cash Flows (14%）
The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：
A.Depreciation expenses for the year,$90000；
B.Loss on sale of machinery used in operations was $2400；
C.Accounts receivable increased by $2000；
D.Accounts payable increased by $8400；
上海龙凤1314 E.Patent amortization for the year was $14800；
F.Amortization of premium on bonds payable for the year was $4600.
Required
Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.
8.Determining Revenue and Capital Expenditures (11%）
The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.
Required：
You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and,if not,indicate why not and to which account the transaction should be charged. The three transactions as follows：
上海龙凤1314 Item Date Amount Decription
上海龙凤1314 1 01/03/00 $10000 Two-year service contract on office equipment
上海龙凤1314 2 05/18/00 $38500 Sealing roof leaks over entire production plant
上海龙凤1314 3 10/20/00 $48500 Purchase a crane for the assembly departement
答案
1. (1)Journal entry
上海龙凤1314 A chronological record of transactions,showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2)Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
上海龙凤1314 (3)Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
上海龙凤1314 (4)Working capital
Current assets minus current liabilities
上海龙凤1314 (5)Revenue expenditure
上海龙凤1314 Any expenditure that will benefit only the current accounting period.
2. 每空1分，其中两个debit合计1分
(1)(two） (debit） (debit） (equal）
(2)(adjusting） (assign） (end） (prior）
上海龙凤1314 (3)(liquid） (that） (at）
上海龙凤1314 3.题一10分，第一小段6分，第二小段4分； 题二8分
上海龙凤1314 (1)Financial statements show the financial position of a business and the results of its operations,presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers,for many different purposes.
Tax returns show the computation of taxable income,legal concept by tax laws and regulations. In many cases,tax laws are similar to generally accepted accounting principles,but substantial differences do exist.
上海龙凤1314 (2)Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However,CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
上海龙凤1314 4.每小题6分，每小题包括三小句，每小句2分。
(1)会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的'最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。
(2)会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。
上海龙凤1314 5.每小题选对1分
(1）C，(2）A，(3）B，(4）C，(5）C，(6）A，(7）C，(8）C，(9）B，(10）B
上海龙凤1314 6.(1）全对4分，(2）全对5分，(3）全对6分
上海龙凤1314 (1)Debit： cash 636000
Credit： Bonds payable 600000
上海龙凤1314 Premium on bonds payable 36000
上海龙凤1314 (2)Debit： Interest Expenses 28302
上海龙凤1314 Premium on bonds payable 198
上海龙凤1314 Credit： Cash 28500
(3)Debit： Interest Expenses 14137
Premium on bonds payable 113
Credit： Interest payable 14250
上海龙凤1314 7.共6个调整数据，做对一个2分，合计数对2分，计14分。
上海龙凤1314 Cash flows from operating activities：
Net income …………………………………………………………… $260000
Adjustment for non cash revenue and expenses：
Added (less）： depreciation ……………………………$90000
上海龙凤1314 Loss on sale of machinery ……………$2400
Patent amortization …………………$14800
Amortization of premium on bond …。($4600)$102600
Working capital changes：
上海龙凤1314 Accounts receivable increase …………($2000）
Accounts payable increase …………$8400 $6400
上海龙凤1314 Cash flows from operating activities ………………………………$369000
8.项目1和项目3正确表述各4分，项目2正确表述3分。
Item 1：This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year,half of this expenses should be deferred to next year.
Item 2：This item is properly charged the account,because that is for regulative repairs.
Item 3：This item is not properly charged,because this expenditure is for increasing the efficiency of production and should be capitalized.
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