会计专业英语辅导课

会计专业英语辅导课考试题型一、选择题（40分）二、判断题（10分）三、简答题（10分）四、分录题（10分）五、翻译题（30分）一、选择题（40分）1．Whichofthefollowingistrue?_______B______.A.Owners’Equity-Assets=LiabilitiesB.Assets–Owners’Equity=LiabilitiesC.Assets+Liabilities=Owners’EquityD.Liabilities=Owners’Equity+Assets一、选择题（40分）2．Whichoftheseis(are)anexampleofanassetaccount?_____C________.A.ServiceRevenueB.DividendsC.AccountsReceivableD.Alloftheaboveareassets一、选择题（40分）3．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe____D_________.A.LIFOandFIFO.B.weighted-averageandLIFO.C.LIFOandLIFO.D.FIFOandLIFO.一、选择题（40分）4．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe_______D______.A.LIFOandFIFO.B.weighted-averageandLIFO.C.LIFOandLIFO.D.FIFOandLIFO.一、选择题（40分）5．Whichofthefollowingisacorrectstatementoftherulesofdebitandcredit?_____A_____.A.DebitsincreaseassetsanddecreaseliabilitiesB.Debitsincreaseassetsandincreaseowners’equityC.CreditsdecreaseassetsanddecreaseliabilitiesD.Creditsincreaseassetsandincreaseowners’equity一、选择题（40分）6．Whereshouldaninvestment投资instockthatisholdasashort-terminvestmentbereportedinthebalancesheet?___A_______.A.Currentassets流动资产B.Plantassets固定资产C.Investments投资D.Noneoftheabove一、选择题（40分）7．Whichofthefollowingisnotacharacteristicofplantassets?______D_______.A.Tangible有形的B.Long-livedC.UnchangedoutlookD.Forresale一、选择题（40分）8．Ifearnings收入haven’tbeendistributedasdividends股利,itshouldhavebeenretained保留inthecompany.Thenameofthisportionofnumberlistedinthebalancesheetis______B________.A.paid-incapitalB.retainedearnings留存收益C.dividendD.cash一、选择题（40分）9．Pleaseselect挑选出thecomponents组合whichshouldbededucted扣除fromtheoriginalvalueofplantassets固定资产原值whenwecompute估计theirnetvalue____C__________.A.MerchandiseinventoryB.IncometaxpayableC.Accumulateddepreciation累计折旧D.Retainedearnings一、选择题（40分）10．Whichofthefollowingisanadvantageofthecorporateformofbusinessorganization?_____B_________.A.UnlimitedliabilityB.Continuouslife无限期C.SeparateofownershipandmanagementD.Governmentregulation二、判断题（10分）1．Accountingprovidesfinancialinformationthatisonlyusefultobusinessmanagement提供财务会计信息只对业务管理有用。错2．Mostcompanieshavefewerassetsaccountsthanliabilityaccount.大多数公司资产账目比负债账目少。错二、判断题（10分）3．Ifthenumberofdebitentriesinanaccountisgreaterthanthenumberofcreditentries,theaccountwillhaveadebitbalance.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4．Debitmeansincrease，creditmeansdecrease.借方表示增加，贷方表示减少错5．Acreditisanamountenteredontheright-handsideofaledgeraccount分类账.对二、判断题（10分）6．Accrualaccountingisdonebyrecognizingrevenueswhenearnedandexpensesincurred.权责发生制会计是通过赚取时确认收入及开支对7．Allowancemethodensuresthatreceivablesarestatedattheircashrealizablevalueonthebalancesheet.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8．Revenuesincreaseowner’sequity.收入增加所有者权益对二、判断题（10分）9．Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.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10．Inordertoassurethatthebankandthedepositorareinagreementontheamountofmoneyondeposit,abankreconciliationneedstobeprepared.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）1．Describethecharacteristicsofthefourcommonlyusedinventorycostflowmethods.描述了四个特点常用库存成本流方法Thefourinventoryvaluationmethodstobeconsideredareknownas(1)specificidentification,(2)averagecost,(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。(1)Thespecificidentificationmethodrequiresthateachitemstockedbespecificallymarkedsothatitsunitcostcanbeidentifiedatanytime.（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）(2)Theaveragecostmethodassumesthatthecostofinventoryonhandattheendofperiodandthecostofgoodssoldduringaperiodisrepresentativeofallcostsincurredduringtheperiod.Averagecostiscomputedbydividingthetotalcostofgoodsavailableforsalebythenumberofunitsavailableforsale.（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）(3)Thefirst-in,first-outmethodwhichisoftenreferredtoasFIFO,isbasedupontheassumptionthatfirstmerchandiseacquiredisthefirstmerchandisesold.Eachsaleismadeoutoftheoldergoodsinstock;theendinginventorythereforeconsistsofthemostrecentlyacquiredgoods.（3）先入先出方法，通常称为先进先出，取决于商品的假设，首先是第一个获得商品的销售。每个销售是用旧的库存货物的存货，因此结束了最近收购的商品组成。(4)Thelast-in,first-outmethod,commonlyknownasLIFO,isoneofthemostinterestingmethodsofpricinginventories.Thetitleofthismethodsuggeststhatthemostrecentlyacquiredgoodsaresoldfirst,andthattheendinginventoryconsistsof“old”goodsacquiredintheearliestpurchases.（4）后进先出法，后进先出已知的俗称，是存货的价格最有趣的方法之一。这种方法的标题表明，最近获得的产品售出第一，而期末库存的“老”的最早购入的商品组成。三、简答题（10分）2．Reviewtheeffectofinventorycostflowmethodsonthebalancesheetandincomestatementwhenpricesarerising.回顾库存成本流动方式在价格上涨时对资产负债表和损益表的影响。Whenpricesarerising,astheyoftenare,FIFOwillproducehigherinventory,lowercostofgoodssold,andhigherincome.Itisprobablypopularwithfirmsthatwouldliketoseehigherincomeandnetassetsintheirfinancialstatements..当价格上涨，往往是，先进先出将产生较高的存货，降低销售成本，以及更高的收入。这可能是与企业受欢迎，希望看到更高的收入和其财务报表净资产