专业英语考试试卷

二○~二○学年第二学期毕业补考试卷

会计专业英语

Ⅰ.Match each term with its definition by writing the appropriate letter in the blank.(20')

1. Accounting ( )

2.Management accounting ( )

3. Financial accounting ( )

4.Separate entity ( )

5. Money measure ( )

6.Asset ( )

7. Balance sheet ( ) 8.Accounting equation ( ) 9. Public accounting ( ) 10.Certified public accountant ( )

A The statement that shows the financial position of a company on a certain date.

B An economic resource of a business.

C An expert accountant licensed by the state.

D The branch of accounting that deals with auditing, taxes, and management advisory services.

E Assets=Liabilities+Owners`s Equity.

F The standard that all business transactions should be measured in terms of dollars.

G An information system that measures, processes, and communicates economic information.

H The branch of accounting concerned with providing external users with

financial information needed to make decisions.

I The accounting concept that treats a business as distinct from its owners,

creditors and customers.

J The branch of accounting concerned with providing managers with financial information needed to make decisions.

Ⅱ.A market research firm, had the following transactions in June, 2007, its first month of operations. Please make entries.(24')

June 1 J.Conway invested $15000 personal funds in the firm.

2 Paid rent for June, $400.

3 The firm purchased the followings from an office supply company: office equipment $6000; supplies $800. Terms called for a cash payment of $3500,with the remainder due in 60 days.

题 号 一 二 三 四 五 六 七 八 合计 应得分数 20 24 30 26 100 实得分数 评卷人

姓 名 :

班 级 : 学 号

、 线

Ⅲ. Use the given information of X Trading Company, and prepare

a balance sheet for the current month:(30')

Capital Stock$120000 Accounts Receivable$26600 Cash$8200 Allowance for Uncollectible Accounts$1600 Building$72000 Accrued Salaries Payable$1500 Accumulated Depreciation-Buildings$8000 Prepaid Insurance$2500 Land$34000 Accounts Payable$18000 Inventory(ending) $42500 Store Fixtures$21000 Accumulated Depreciation-Store Fixtures$7700

Retained Earnings$50550 Short-term Investment $550 Ⅳ.Translation.(26')

Accountants perform many diverse services and are engaged in various types of employment. The three major fields of accounting activity are private accounting, public accounting, and governmental accounting.

More accountants are employed in private accounting than in any other field. Private employers of accountants include manufacturers, wholesalers, retailers, and service firms. In many large companies, the head of the accounting department is called the financial executives.

相关推荐
相关主题
热门推荐