会计英语期末考试模拟卷

Guangxi University of Finance & Economics

Bachelor Degree Programme

EXAMINATION PAPER: ACADEMIC SESSION 2010/2011

Level 2

TITLE OF PAPER: Accounting For English

Date and Time: Autumn 2010

This is a TWO AND HALF HOUR OPEN BOOK examination

ANSWER Five QUESTIONS AS FOLLOWS:

SECTION A: This part of question is compulsory Q1 Q2 Q3 = 50 marks SECTION B: Answer TWO out of THREE questions

Q4, Q5, Q6 (Each question = 25marks) Two questions = 50 marks

Total

= 100 marks

……装…………………订……………………线………………………装……………………订………………………线…………………………

SECTION A (ANSWER All COMPULSORY QUESTION) QESTION 1(15 Marks) (30-40 min.)

January

2 Simmons received $39,000 cash and issued common stock to the stockholders.

3 Purchased supplies, $200, and equipment, $3,100, on account.

4 Performed service for a customer and received cash, $1,600.

7 Paid cash to acquire land, $27,000.

11 Performed service for a customer and billed the customer, $900. We expect to collect within one month.

16 Paid for the equipment purchased January 3 on account.

17 Paid the telephone bill, $170.

18 Received partial payment from customer on account, $450.

22 Paid the water and electricity bills, $190.

29 Received $1,400 cash for servicing the heating unit of a customer. 31 Paid employee salary, $2,400.

31 Declared and paid dividends of $3,000.

Requirements:

1. Record each transaction in the journal. Key each transaction by date.

2. Post the transactions to the T-accounts, using transaction dates as posting references. Label ending balance of each account Balance. QUESTION 2 (15Marks) (10-20min.)

Journalize the adjusting entry needed on December 31; the end of the current accounting period, for each of the following independent cases affecting Irons Corp.

a.

Irons prepay insurance on March 31 each year. At December 31, $900 is still prepaid.

b.Iron pays employees each Friday. The amount of the weekly payroll is $5,800 for a five-day work week. The current accounting period ends on Wednesday.

c. Irons have a note receivable. During the current year, has earned accrued interest revenue of $700 that it will collect next year."

d. The beginning balance of supplies was $2,700. During the year, Irons purchased supplies costing $6,100, and at December 31 supplies on hand total $2,200.

e. Irons is providing services for Orca Investments, and the owner of Orca paid Irons $12,100 as the annual service fee. Irons recorded this amount as Unearned Service Revenue. Irons estimates that it has earned 60% of the total fee during the current year.

f. Depreciation for the current year includes Office Furniture, $3,500, and Equipment,$5,400. Make a compound entry."

QUESTION 3 (20Marks) (20-30 min.)

The adjusted trial balance of Sneed Corporation at October 31, 2010, follows:

Requirement:

Prepare Sneed’s 2010 income statement (statement of financial performance and Balance Sheet (statement of financial position) SECTION B

QUESTION 4 (25Marks) (20-25 min.)

Computing cost of goods sold and gross profit on sales—periodic system. Assume a Championship outlet store began January 2010 with 50 units of inventory that cost $19 each. The sale price of these units was $71. During January the store completed these inventory transactions:

Requirements

Determine the store’s cost of goods sold for January under the periodic inventory system. Assume the FIFO method. Compute gross profit for January.

Question5 (25Marks) (30-40 min.)

On January 6, 2010, K.P. Scott Co. paid $245,000 for a computer system. In addition to the basic purchase price, the company paid a setup fee of $800, $6,400 sales tax, and $27,800 for a special platform on which to place the computer. K.P. Scott management estimates that the computer will remain in service for five years and have a residual value of $20,000. The computer will process 45,000 documents the first year, with annual processing decreasing by 2,500 documents during each of the next four

years (that is, 42,500 documents in 2011; 40,000 documents in 2012; and so on). In trying to decide which depreciation method to use, the company president has requested a depreciation schedule for each of the three depreciation methods (straight-line, units-of-production, and double declining-balance).

Requirements

1. For each of the generally accepted depreciation methods, prepare a depreciation schedule showing asset cost, depreciation expense, accumulated depreciation, and asset book value.

2. K.P. Scott reports to stockholders and creditors in the financial statements using the depreciation method that maximizes reported income in the early years of asset use. For income tax purposes, the company uses the depreciation method that minimizes income tax payments in those early years. Consider the first year K.P. Scott Co. uses the computer. Identify the depreciation methods that meet Scott’s objectives, assuming the income tax authorities permit the use of any of the methods.

3. Cash provided by operations before income tax is $155,000 for the computer’s first year. The income tax rate is 35%. For the two depreciation methods identified in Requirement 2, compare the net income and cash provided by operations (cash flow). Show which method gives the net-income advantage and which method gives the cash-flow advantage.

QUESTION 6

会计专业英语翻译题知识分享

Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

高一年级英语期末考试模拟试卷

高一年级英语期末考试模拟试卷

高一年级英语期末考试模拟试卷 时量120分钟满分150 分命题人：邓湘英 第一部分：听力(共3节，满分30分) 第一节听下面5段对话。每段对话后有一个小题，从题中给出的A、B、C三个选项中选出最佳选项，并标在试卷相应位置。听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。每段对话仅读一遍。 1. What are the two speakers doing ? A. Enjoying meeting each other. B. Saying good-bye to each other. C. Planning to see each other again. 2. What does the man mean? A. He won’t go B. He’ll surely go C. He has no problem to solve. 3. Who is the man ? A. He is a young man. B. Maybe he is an old man. C. He is a pop music lover.

4. When should Susan go to meet professor Brown? A. At 10:00 B. At 10:30 C. At 11:00 5. Why does the woman advise the man not to speak to Mr. Smith? A. Mr. Smith is thinking alone . B. Mr. Smith is in a bad mood. C. Mr. Smith is disappointed. 第二节（共12题；每小题1.5分，满分18分）听下面4段对话或独白。每段对话或独白后有几个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷相应位置。听每段对话或独白前，你将有时间阅读各个小题，每小题5秒钟；听完后，各小题将给出5秒钟的作答时间。每段对话或独白读两遍。 听下面一段对话，回答第6和第7题 6. What is the probable relationship between the woman and the man? A. Mother and son. B. Sister and brother. C. Wife and husband . 7.What won’t the woman most probably buy? A. Wine and beer B. Meat and sugar C.

2018基础会计期末考试卷和答卷

****学校 2015 学年第一学期期末考试试题 基础会计 适用班级： 8**** 班考试时间：120分钟满分：150分 题类一二三四五总分 得分 评分人一、填空题：请将正确答案填入横线中，本题共30 空，每空 复评人 0.5 分，共 15 分。 1. 会计是经济管理的重要组成部分，它是以为基本形式，运用专门的方法，对经济 活动进行和的一种管理活动。 2.我国会计法律规范体系的最高层次是 ______________，它是制定其他会计法规的依据，也是指 导会计工作的最高准则。 3.会计的七种核算方法包括、、填制和审核凭证， 成本计算、编制财务会计报告。 4.资产是指过去的、形成并由企业拥有或的、预期会给企业带来经济利益的资源。 5.借贷记账法下可以设置既反映资产又反映权益的的账户。若“应付账款”的期末余额在借方，该账户的性质属于。 6.会计凭证是记录、明确的书面证明，是登记账簿的依据。 （是会计核算的初始环节。 7.结账前发现记账凭证填制无误而账簿记录由于会计人员不慎出现笔误或计算失误，造成账上文字或数字错误，此种错账可采用“”。 8..=利润总额—所得税费用。 9.账户用来核算企业接受投资者投入资本的增减变动情况。 10.会计分录有三个要素，即确定；确定；确定应记金额。 11.对账就是核对账目，以保证账账相符，相符；相符。 12．按财产清查的范围与对象划分，可以分为和。 13.和统称留存收益。 14.某厂某日资产总额为 256 万元，所有者权益总额为103 万元，流动负债总额为50 万元，则 评分人二、单项选择题：请将唯一正确答案的编号填入答卷中，本题 复评人 共 30 题，每题 1 分，共 30 分。 其权益总额为，负债总额为，长期负债总额为。 （） 1．反映财务状况的会计要素是。 A. 资产、负债、所有者权益 B.收入、费用、利润 C. 资产、收入、费用 D.收入、负债、所有者权益 （） 2. 某企业 3 月 31 日“本年利润”账户贷方余额为15 万元，它表示。 A.1-3 月份累计净利润 B.3月份的利润总额 C. 从上年持续到本月底的利润 D. 1 至 3 月份累计亏损总额 （） 3. 会计主要利用的计量单位是。 A. 实物计量 B.货币计量 C. 劳动计量 D. 工时计量 （） 4. 会计的基本职能是。 A. 核算和监督 B.预测和决策 C. 监督和分析 D. 反映和核算 （） 5. 下列属于流动资产的是。 A. 预收账款 B.应收账款 C.固定资产 D.短期借款 （） 6. 所有者权益表现为投资者对企业的。 A. 资产总额的所有权 B. 资产总额的控制 C.净资产的所有权 D.净资产的管理权 （） 7. 期末应将财务费用账户的本期发生额转入账户。 A. 生产成本 B.制造费用 C. 本年利润 D.利润分配 （） 8. “有借必有贷，借贷必相等”的记账规则适用于。 A. 单式记账法 B. 收付记账法 C. 借贷记账法 D. 增减记账法 （） 9. 下列属于企业销售过程中资金形态转化的是。 A. 货币资金转化为储备资金 B.储备资金转化为货币资金 C. 生产资金转化为成品资金 D.成品资金转化为货币资金 （） 10. 从银行提取现金，一般应填制。 A. 现金收款凭证 B. 现金付款凭证 C. 银行存款收款凭证 D. 银行存款付款凭证 （） 11. 现金日记账的外表形式一般为。 - 1 - --

会计专业词汇英语翻译

会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30

相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises

会计专业英语重点1

Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.

人教版高一上学期英语期中考试模拟试卷及答案

高一年级期中（学段）考试英语试卷 考试时间：120分钟满分：150分 说明：本试卷分第I卷（选择题）和第II卷（非选择题）两部分。 第一部分：听力（共两节,满分30分）（略） 第二部分：阅读理解（共两节,满分40分） 第一节（共15小题；每小题2分,满分30分） 阅读下列短文,从每题所给的四个选项（A、B、C、D）中,选出最佳选项。 A An interesting study posted on Facebook recently shows how men and women develop new interests as they mature(成熟). While women tend to take exercise seriously from the age of 34, men will wait until their 45th birthdays before working hard to get in shape. The average woman spends more time talking about sports, politics, career and money as she gets older. Women’s interest in books reaches its peak(顶峰) at the age of 22, while that of men does so when they are in their 50s.

Men start to change their focus from the workplace to other things after age 30, while women do not do so until eight years later. Both, however, care most about fashion at age 16. The research used anonymous(匿名的) data donated by thousands of Facebook users, recording the statuses, ‘likes’and ‘interests’they had posted on their profiles. It found the average woman talks about television most at 44, while men peak much younger, at age 31. Men are also most likely to see a film in a cinema at age 31, while women go out to see films most when they are only 19. Men are most interested in travel at 29, women at 27, while women talk most about food and drink at 35, and men at 38. And if you are middle aged, a safe topic for any audience is the weather, which is a key interest for many as they approach 60. Stephen Wolfram, the British scientist who carried out the research, says, “It’s almost shocking how much this tells us about the changes of people’s typical interests. “People talk less about video games as they get older, and more about politics.” 21. When do women love books best? A. At the age of 22. B. At the age of 50. C. At the age of 30. D. At the age of 15. 22. Men tend to ______ once they are 30.

基础会计期中考试试卷

基础会计期中考试试题卷 一、填空题（1*15＝15分） 1.会计的基本职能进一步明确为___________和_______ __。 2.会计方法包括_____________方法、___________方法和___________方法。 3.按照记账符号、记账规则、试算平衡的不同，复式记账法可以分为、和增减记账法。 4.原始凭证的填制要求：___________、____________、____________、_____________。 5.“营业税金及附加”账户属于__________类账户，它用来核算企业经营活动发生的 _____________、___________________和教育费附加等相关税费。 6.____________作为会计分录的载体，是对经济业务进行账务处理的依据。 二、单选题（1.5*20＝30分） 1.企业要生产产品就要进行物资采购，为生产做充分的准备。购入的材料物资占用资金形态是（）A．货币资金形态 B.储备资金形态 C.生产资金形态 D.成品资金形态 2.企业的资金周转过程是沿着（） A．生产—供应—销售 B. 销售—供应—生产 C. 供应—生产—销售 D. 销售—生产—供应3.按照会计法的规定，管理全国会计工作的部门是（） A．全国人民代表大会 B. 国务院 C. 财政部 D. 中国注册会计师协会4.某企业资产总额600万元，如果发生以下经济业务，则该企业资产总额为（） （1）以本企业产品20万元抵付前欠货款； （2）向银行借入款项30万元存入银行； （3）向甲厂以产品60万元进行投资； （4）购入设备一台，价值10万元，货款未付。 A．620万元 B.650万元 C.640万元 D.610万元 5.某公司某年期初资产总额86000元，所有者权益总额28000元，流动负债总额23000元，则该企业的长期负债总额应为（） A．63000元 B. 12000元 C. 35000元 D. 58000元 6.以银行存款预付某单位的购货款，所引起的变化类型是（） A．一项资产增加，一项负债增加 B. 一项资产减少，一项负债减少 C. 一项资产增加，一项所有者权益增加 D. 一项资产增加，另一项资产减少 7.复式记账、账户试算平衡和编制资产负债表的理论依据是（） A．会计平衡公式 B. 收入—费用—利润 C. 借贷记账法的记账规则 D. 平行登记方法 8.“原材料”账户期初借方余额为6000元，本期收入材料为5000元，期末结存材料为8000元，本期发出材料为（） A．19000元 B. 5000元 C. 11000元 D. 3000元 9.会计科目和账户的主要区别是（）

会计英语试题及复习资料

会计英语试题及答案 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。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)

6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)

高一英语上学期期末模拟考试试卷

高一英语上学期期末模拟考试试卷 本试卷分听力，英语知识运用，阅读理解和书面表达四个部分。共150分。考试时间120分钟。 注意事项： 1．答卷前将班级、姓名及考号填写清楚。 2．第一卷的选择题选出答案后，用铅笔将答题卡上对应题目的答案标号涂黑。 3．听力题的16--20五个小题、语法填空题的31—40十个小题和词汇短语题的61---80二十个小题答案写在答题卡的对应的横线上。书面表达用钢笔或圆珠笔将答案写在答题卡上。 第Ⅰ卷 第一部分。听力(共两节, 满分35分) 做题时，先将答案划在试卷上。录音内容结束后，你将有两分钟的时间将试卷上的答案转涂到答题卡上。 第一节:听力理解(共15小题; 每小题2 分, 满分30分) 请听下面5 段对话或独白,选出最佳选项. 请听第1 段对话, 回答第1 至2题. 1. What is the most popular sport among students? A. Tennis B.Field hockey C.Football 2. Why does the man enjoy sports so much? A. Sports build himself up. B.He enjoys cooperating with others. C. Sports are popular among students. 请听第2 段对话,回答第3-5题. 3. What is Robert Redford? A. An actor. B.The manager of the cinema. C.The man’s boss. 4. What can we learn about Saturday? A. It’ll be sunny. B.The man will stay at home. C.A good film will be on. 5. What will the man do on Saturday morning? A. Meet Ed and Jean. B.Play tennis C. Have a good breakfast outside. 请听第3 段独白,回答第6-8题 6. What can we learn about the Christmas tree? A. It’s large. B. There is a candle on the tree. C.There is gold on the top. 7. What can we learn about the people mentioned by the speaker? A. They are members of a big family. B. They are all old people. C. They are all children. 8. What will they do after they finish the meal? A. Listen to the radio. B.Listen to grandfather’s story. C.Listen to Robert’s story. 请听第4 段对话, 回答第9-11 题. 9. What’s the probable relationship between the two speakers? A. Husband and wife. B. Boss and secretary. C. Friends. 10. What is the woman going to do?

基础会计期中考试试题及答案

2015至2016学年度第一学期期中基础会计考试试卷 时间: 70 分钟总分: 120 分一、单项选择： （ ） 会计的基本职能是 。 反映和考核 核算和监督 预测和决策 分析和管理 会计核算使用的主要计量单位是 。 实物量度 货币量度 时间量度 劳动量度 会计对象是 。 企业再生产过程中的经济活动 企业、行政事业单位的经济活动 再生产过程中的全部经济活动 再生产过程中能用货币表现的经济活动 会计工作组织形式视企业具体情况可分为 。 总括核算与明细核算 车间核算与企业核算 集中核算与非集中核算 综合核算与非综合核算 在我国会计法规制度体系中，属于最高层次地位的是 。 会计法 企业会计准则 企业财务通则 企业会计制度 采用非集中核算组织形式， 工作由厂部会计部门进行。 材料明细核算 填制原始凭证 总分类核算

登记明细账 在会计机构内部，不得兼任稽核、会计档案保管和收入、支出、费用、债权债务账目登记工作的是 。 会计主管人员 记账人员 出纳人员 成本核算人员 会计是 的组成部分。 经营活动 经济管理 核算和监督 社会再生产 不需要进行会计核算的经济业务事项是 。 从银行提取现金 签订销售合同 收取销售订金 结算销售货款 收回应收账款 元，存入银行。这一业务引起的会计要素的变动是 。 资产总额不变 资产增加，负债增加 资产增加，负债减少 资产减少，负债增加 能够引起资产总额增加的事项有 。 接受投资者投资 以银行存款偿还债务 从银行提取现金 将资本公积转增资本 经济业务发生仅涉及负债这一会计要素时，只引起该要素中某些项目发生 变动。 同增 同减 一增一减 不增不减 既反映了会计对象要素间的基本数量关系，同时也是复式计账法的理

会计专业英语翻译

. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.

英语高一(上)期末模拟试题及解析

EWT英语高一（上）期末模拟试卷 PART ONE: 常规阅读 What would it take to persuade you to exercise? A desire to lose weight or improve your figure? To keep you away from diseases? To live to a healthy of age? You?d think any of those reasons would be enough to get Americans exercising. Yet a vast majority of Americans have thus far failed to swallow the “exercise pill”. Now a research by psychologists strongly suggests it?s time to think of current well-being (幸福) and happiness as motivators(动机；动力) for exercise instead of future health, weight loss and body image. Dr. Segar, one of the researchers, believes that immediate rewards are more motivating than distant ones. “People who say they exercise for the qua lity of life exercise more over the course of a year than those who say they value exercise for its health benefits,” he said. Other studies have shown that what keeps people moving depends on age, sex and life circumstances. For those of college age, physical attractiveness typically heads the lists of reasons to begin exercising, although what keeps them going seems to be the stress relief that a regular exercise program provides. The elderly, on the other hand, may get started because of health concerns. But often what keeps them exercising are the friendships and sense of community that may otherwise be missing from their lives. Improving daily well-being is the most influential factor for women. Men indicate they are motivated by more distant health benefits, but this may be because men feel less comfortable discussing their mental health needs. “Exercise should be encouraged but the emphasis on weight loss, disease prevention and healthy aging should be reduced,” Dr. Segar concluded. “Exercise can ma ke people feel more energetic, less stressed and, yes, happier.” 1. What does the underlined part in Paragraph 1 mean? A. Be free from diseases. B. Take some diet pills. C. Improve their figure. D. Keep physically active. 2. According to the passage, which of the following people may exercise more in a year? A. Jane, who decides to lose weight. B. David, who exercises for future health. C. Mary, who enjoys exercising with her son.