会计专业英语期末考试试卷VIP免费

会计专业英语期末考试试卷2考试时间：2小时总分100分一、判断：每题1分，共10分（正确的在题后括号内打钩，错误的打叉。）1、在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。（）2、Allinventoriesshallbedisclosedathistoricalcostinaccountingstatement.()3、Long-termassetsincludecash,fixedassets,intangibleassetsanddeferredassets.()4、Currentliabilitiesareobligationsthatdon’tneedtobepaidwithinoneyearortheoperatingcycle(whicheverislonger).()5、Totalassetswillbedecreasedbytheactofborrowingmoneyfromabank.()6、当一笔应收账款作为坏账被冲销时，顾客就没有偿还的义务了。()7、Receivablesandprepaymentsshallbeaccountedforaccordingtoactualamount(实际发生额).()8、Thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeofacquisition(取得).（）9、Theownersofacorporation（股份公司）aretermed(称为)creditors.（）10、Thestatementofcashflowsreportstheentity’scashreceiptsandcashpaymentsduringtheperiod.()二、单项选择题：每题2分，共20分（每题只有1个正确答案，多选或选错都不给分）1、Whenanamountisenteredonthe()sideofanaccount,itisadebit,andtheaccountissaidtobedebited.A、leftB、rightC、leftorrightD、others2、Ifadeliverytruckcosts＄12,000andhasanestimatedresidualvalueof＄2,000attheendofitsestimatedusefullifeoffiveyears,theannualdepreciationwouldbe()underthestraight-linemethod.A、＄2,800B、＄2,000C、＄1,800D、＄1,6003、Acceleratedmethodsofdepreciationdoesn’tinclude()A、thesum-of-the-years’-digitsmethodB、theproductionmethodC、thedeclining-balancemethodD、AandC4、Profits()theowner’sequityinthebusiness.A、decreaseB、increaseC、don’tchangeD、uncertain5、Retainedearningisnotan();itisanelementof().A、asset,assetB、owners’equity,owners’equityC、asset,owners’equityD、owners’equity,asset6、（）是指会计忽略通货膨胀影响，对货币价值变动不作调整。A、theentityconceptB、thegoing-concernconceptC、thetime-periodconceptD、thestable-monetary-unityconcept7、()要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。A、objectiveprincipleB、matchingprincipleC、disclosureprincipleD、consistencyprinciple8、（）是指会计核算和财务报表应当按照规定的会计处理方法进行和编制，且其方法前后期不得随意变更。A、objectiveprincipleB、matchingprincipleC、disclosureprincipleD、consistencyprinciple9、销货成本是指以下哪一项？（）A、salesreturnsB、costofgoodssoldC、grossprofitonsalesD、deliveryexpense10、()explainsthecausesofthechangeinthecashbalance.A、balancesheetB、incomestatementC、statementofcashflowsD、allabove三、多项选择题：每题3分，共15分（每题有2到4个个正确答案，多选、少选或选错不得分）1、TheremustbeaheadingthatidentifiestheIncomeStatement,including()ABDA、ThenameofthebusinessB、IncomeStatementC、December31,2008D、YearEndedDecember31,20082、Theadvantagesofsubsidiaryledgersare()ABCDA、ReducesledgerdetailB、PermitsbetterdivisionoflaborC、PermitsadifferentsequenceofaccountsD、Permitsbetterinternalcontrol3、ThetrueequationformsofanIncomeStatementinclude(包括)（）BCA、Assets=Liabilities+Owner’sEquityB、Totalrevenues–Totalexpenses=Netincome(profit)C、Totalexpenses–Totalrevenues=NetlossD、CashReceivedfromCustomers=NetSales+(Beginning–EndingNotesandAccountsReceivable)4、Owners’equitydecreasesbecauseof()CDA、InvestmentbytheownersB、EarningsfromprofitableoperationC、DistributionofcashtoitsinvestorsD、lossesfromunprofitableoperation5、Currentassetsofenterprisesshallinclude()ABCDA、CashB、...