会计学专业会计英语试题VIP专享VIP免费

一、wordsandphrases1.残值scripvalue2.分期付款installment3.concern企业4.reversingentry转回分录5.找零change6.报销turnover7.pastdue过期8.inflation通货膨胀9.onaccount赊账10.miscellaneousexpense其他费用11.charge收费12.汇票draft13.权益equity14.accrualbasis应计制15.retainedearnings留存收益16.trad-in易新，以旧换新17.intransit在途18.collection托收款项19.资产asset20.proceeds现值21.报销turnover22.dishonor拒付23.utilityexpenses水电费24.outlay花费25.IOU欠条26.Going-concernconcept持续经营27.运费freight二、Multiple-choicequestionofthefollowingdoesnotdescribeaccounting(C)A.LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanameanstoanend.bybusiness,government,nonprofitorganizations,andindividuals.objectiveoffinancialreportingisto(B)A.Assesstheadequacyofinternalcontrol.informationusefulforinvestordecisions.managementresultscomparedwithstandards.informationoncompliancewithestablishedprocedures.ofthefollowingstatementsis(are)correct(B)depreciationrepresentsacashfundbeingaccumulatedforthereplacementofplantassets.companymayusedifferentdepreciationmethodsinitsfinancialstatementsanditsincometaxreturn.costofamachineincludesthecostofrepairingdamagetothemachineduringtheinstallationprocess.useofanaccelerateddepreciationmethodcausesanassettowearoutmorequicklythandoesuseoftheunit-of-productmethod.4.Whichofthefollowingis(are)correctaboutacompany’sbalancesheet(B)displayssourcesandusesofcashfortheperiod.isanexpansionofthebasicaccountingequationisnotsometimesreferredtoasastatementoffinancialposition.isunnecessaryifbothanincomestatementandstatementofcashflowsareavailabe.offinancialreportingtoexternalinvestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept.(A)usedtodeterminewhichproductstopoduceabouteconomicresources,claimstothoseresources,andchangesinbothresourcesandclaims.thatisusefulinassessingtheamount,timing,anduncertaintyoffuturecashflows.thatisusefulinmakingivestmentandcreditdecisions.ofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept.(C)useofapettycashfund.ofadailylistingofallchecksreceivedthroughthemail.useofcashregisters.depositofcashreceiptsinthebankonadailybasis.primarypurposeforusinganinventoryflowassumptionisto.(A)againstrevenueanappropriatecostofgoodssold.thephysicalflowofunitsofmerchandise.incometaxes.thereportedamountofnetincome.generalterms,financialassetsappearinthebalancesheetat.(B)valuevaluefuturesalesvalue.thegoing-concemassumptionisnolongervalidforacompanyexcept.(C)heldasanivestmentwouldbevaluedatitsliquidationvalue.prepaidassetswouldbecompletelywrittenoffimmediately.contributedcapitalandretainedearningswouldremainunchanged.allowanceforuncollectibleaccountswouldbeeliminated.ofthefollowingexplainsthedebitandcreditrulesrelatingtotherecordingofrevenueandexpenses(C)appearontheleftsideofthebalancesheetandarerecordedbydebits;revenueappearsontherightsideofthebalancesheetandisreoordedbycredits.B.Expensesappearontheleftsideoftheincomestatementandarerecordedbydebits;Revenueappearsontherightsideoftheincomestatementandisrecordedbycredits.effectsofrevenueandexpensesonowners’equity.realizationprincipleandthematchingprinciple.ofthefollowingstatementsis(are)correct(B)depreciationrepresentsacashfundbeingaccumulatedforthereplacementofplantassets.costofamachinedonotincludesthecostofrepairingdamagetothemachineduringtheinstallationprcess.companymayuses...