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会计专业英语重修练习题(1)(1)

一、

1. 所有者权益owner’s equity 6. Average Cost Method 平均成本法

2.长期资产funded property 7. Revenue 收入

3. 财务会计financial accounting 8. Management accounting 管理会计

4. 实收资本Paid-in Capital

5．坏账bad debt

二、

1. If the owner invest $ 50 00 in the business, owner’s equity will decrease. ×

2. The owner’s equity in a business is increased by borrowing money from a bank. ×

3. Profits decrease the owner’s equity in the business. √

4. Cash includes coins, checks, credit cards, and so on. ×

5. The business received cash from a client: debit Service Revenue account. √

6. Financial accounting is the name given to accounting systems designed for internal users. ×

7. The Cash Flow Statements reports on cash flows from two types of business activities. ×

8. The business wrote a check: Credit Cash account. √

三、

1. You offered service to your customer and charge your customer $300. What effects are there to the accounting equation (会计等式)? C

A. Assets are decreased by $300 and Liabilities are decreased by $300.

B. Assets are increased by $300 and Liabilities are increased by $300.

C. Owner’s Equity is increased by $300 and Assets are increased by $300.

D. Owner’s Equity is decreased by $300 and Assets are decreased by $300.

2. Which of the following is an example of a ratio? D

A 4000+20000

B 4000x20000

C 40000-2000

D 4000/20000

3.You own a Clothing business. You pay $ 300 for a machine. What is the $ 300? C

A An expense

B A liability

C An asset.

D Owner’s Equity.

4. Which of the following accounts would not be classified as current asset? B

A. Inventory.

B. supplies

C. Prepaid D cash

5. Last year, a company had cash receive from customers of $ 50000, cash paid to employees of $16 000, cash used of $ 14000, and cash payments of $2000. The Net cash flow is: A

A 28000

B 70000

C 84000

D 86000

6. An equipment is purchased with cash for $ 3000,what effect will this transaction have on the accounting equation? B

A increase assets and liabilities by $ 3000

B Not net effect on any of the accounting equation elements

C increase assets and owner’s equity by $ 3000

D Decrease liabilities and increase owner’s equity by the same amounts.

7. The business made a payment to its supplier: C

A increase the Sales Revenue

B debit Sales Revenue

C decrease the Cash account

D debit the cash account

8.Which financial statement provides the information about the summary of financial position of

a company. C

A. Cash Flow Statement B Income Statement

C Balance Sheet

D Operation Statement

9. If total assets were $ 5000 and total liabilities were $ 300 0, the owner’s equity would be: A

A $ 2000.

B $ 6000

C $ 1000

D $ 8000

10.The products bought in first will be first sell out. This method is so-called A

A FIFO

B LIFO

C Average Method

D others

四、

(1) Purchased supplies on credit, $5000. 5000美元购买用品

(2) Received $2000 on account. 收到2000美元的账户

(3) Paid cash of $ 500 for accounts payable. 应付账款支付的500美元

(4) Paid employees’ salaries $2000. 付员工工资2000美元

(5)Borrowed $15 000 from the bank. 从银行借了15000美元

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期期末测试题 Ⅰ、Translate The Following Terms Into Chinese . 1. entity concept 主题概念 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, 可复制、编制，期待你的好评与关注！

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.
《会计英语》复习资料二、单项选择（红字为正确答案）：
Financial reports are used by d. all of the above
1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（）
d. all of the above
2. Which of the following best describes accounting? b. is an information system that provides reports to stakeholders
3. Using accrual accounting, expenses are recorded and reported only a. when they are incurred, whether or not cash is paid
4. The measurement bases exclude( ) c. Sale price
5. Debts owed by a business are referred to as（） d. liabilities
6. Which of the following financial statements reports information as of a specific date? c. balance sheet
7. Cash investments made by the owner to the business are reported on the statement of cash flows in the
a. financing activities section
8. The accounting equation may be expressed as d. Assets - Liabilities = Owner's Equity
9. Which of the following groups of accounts have a normal credit balance? a. revenues, liabilities, capital
10. Which of the following groups of accounts have a normal debit balance? d. assets, expenses
11. Which of the following types of accounts have a normal credit balance? c. revenues and liabilities
12. In the accounting cycle, the last step is（） a. preparing a post-closing trial balance
13. Which of the following should not be considered cash by an accountant? c. postage stamps
.
.
14. A bank reconciliation should be prepared periodically because （） c. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and corrected
15. The amount of the outstanding checks is included on the bank reconciliation as a(n) （） c. deduction from the balance per bank statement
16. The asset created by a business when it makes a sale on account is termed c. accounts receivable
17. What is the type of account and normal balance of Allowance for Doubtful Accounts? a. Contra asset, credit
18. The term "inventory" indicates （） d. both A and B
19. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
a. net income is understated 20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?
b. owner's equity is overstated 21.The inventory method that assigns the most recent costs to cost of good sold is
b. LIFO 22.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
b. first-in, first-out 23. When the perpetual inventory system is used, the inventory sold is debited to ( )
b. cost of merchandise sold 24．All of the following below are needed for the calculation of depreciation except
d. book value
25. A characteristic of a fixed asset is that it is b. used in the operations of a business
26. Accumulate

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