会计专业英语期末考试练习卷(new)VIP专享VIP免费

1.Theeconomicresourcesofabusinessarecalled:BA.Owner’sEquityB.AssetsC.AccountingequationD.Liabilities2.DTKCompanyhasa$3500accountsreceivablefromGRSCompany.OnJanuary20,GRSCompanymakesapartialpaymentof$2100toDTKCompany.ThejournalentrymadeonJanuary20byDTKCompanytorecordthistransactionincludes:DA.Adebittothecashreceivableaccountof$2100.B.Acredittotheaccountsreceivableaccountof$2100.C.Adebittothecashaccountof$1400.D.Adebittotheaccountsreceivableaccountof$1400.3.Ingeneralterms,financialassetsappearinthebalancesheetat:AA.Facevalue.账面价值B.Currentvalue.现值C.Marketvalue.市场价值D.Estimatedfuturesalesvalue.4.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept:DA.Theuseofavouchersystem.B.Preparationofadailylistingofallchecksreceivedthroughthemail.C.Thedepositofcashreceiptsintactinthebankonadailybasis.D.Theuseofcashregisters.5.Whichofthefollowingitemsisthegreatestindollaramount?DA.BeginninginventoryB.Costofgoodssold.C.CostofgoodsavailableforsaleD.Endinginventory6.WhydocompaniesprefertheLIFOinventory后进先出法methodduringaperiodofrisingprices?BA.HigherreportedincomeB.LowerincometaxesC.LowerreportedincomeD.Higherendinginventory7.Whichofthefollowingcharacteristicswouldpreventanitemfrombeingincludedintheclassificationofplantandequipment?DA.IntangibleB.UnlimitedlifeC.BeingsoldinitsusefullifeD.Notcapableofrenderingbenefitstothebusinessinthefuture.18.Whichaccountisnotacontra-assetaccount?BA.DepreciationExpenseB.AccumulatedDepletionC.AccumulatedDepreciationD.AllowanceforDoubtfulAccounts9.Whatarethetwofactorsthatmakeownershipofaninterestinageneralpartnershipparticularlyrisky?AA.MutualagencyandunlimitedpersonalliabilityB.Limitedlifeandunlimitedpersonalliability.C.Limitedlifeandmutualagency.D.Doubletaxationandmutualagency10.Whichofthefollowingtypesofbusinessownersdonottakeanactiveroleinthedailymanagementofthebusiness?DA.GeneralpartnersB.LimitedliabilitypartnersC.Soleproprietors个体经营者D.Stockholdersinapubliclyownedcorporation11.AnalystscanusethefootnotestothefinancialstatementstoDA.HelptheiranalysisoffinancialstatementsB.HelptheirunderstandingoffinancialstatementsC.Helptheircheckingoffinancialstatements.D.Alloftheabove12.Thecurrentliabilitiesare$30000,thelong-termliabilitiesare$50000,andthetotalassetsare$240000.Whatisthedebtratio?CA.0.125B.0.208C.0.333D.3.013.ThehorizontalanalysisisusedmainlytoAA.AnalyzingfinancialtrendsB.EvaluatingfinancialstructureC.AssessingthepatperformancesD.Measuringtheterm-payingability14.Amongthefollowingratios,whichisusedforlong-termsolvencyanalysis?长期偿债能力分析AA.Currentratio流动比率B.Times-interest-earnedratioC.OperatingcycleD.Bookvaluepershare15.Aprofit-makingbusinessthatisaseparatelegalentityandinwhichownershipisdividedintosharesof2stockisknownasaDA.Soleproprietorship个体独资公司B.SingleproprietorshipC.Partnership合伙公司D.Corporation股份有限公司一、名词解释(10分)(1)Journalentry：日记账Journalentryisaloggingoftransactionsintoaccountingjournalitems.Itcanconsistofseveralitems,eachofwhichiseitheradebitoracredit.Thetotalofthedebitsmustequalthetotalofthecreditsorthejournalentryissaidtobe"unbalanced".Journalentriescanrecorduniqueitemsorrecurringitemssuchasdepreciationorbondamortization.(2)Goingconcern：持续经营Thecompanywillcontinuetooperateinthenearfuture,unlesssubstantialevidencetothecontraryexists.(3)Matchingprinciple：一致性原则(4)Wo...