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会计专业英语期末考试试卷VIP免费

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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、...

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会计专业英语期末考试试卷

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