會計英語期末試卷
會計專業英語期末考試試卷1
考試時間：2小時 總分：100分
一、判斷：每題1分，共10分(正確的在題後括號內打鉤，錯誤的打叉。)
1、Retained earning is not an asset; it is an element of stockholders’ equity. ( )
2、在收付實現制下，收入是按照它在實際發生的.期間，而不是實際收取現款的期間登記入賬。( )
3、The subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receivable account in the general ledger.( )
4、Cash budgets are not important to the management of cash flows. ( ) 5、Profits decrease the owner’s equity in the business. ( ) 6、All inventories shall be taken stock periodically. ( )
7、In the periodic inventory system(實地盤存制), the business does not keep a continuous record of the inventory on hand. ( )
8、Non-current liabilities are obligations that must be paid within one year or the operating cycle (whichever is longer). ( )
9、Central to the definition of a contingent liability is the element ofuncertainty. ( ) 10、The owner’s equity in a business is increased by borrowing money froma bank. ( )
二、單項選擇題：每題2分，共20分(每題只有1個正確答案，多選或選錯不得分)
1、When an amount is entered on the ( ) side of an account, it is a credit, and theaccount is said to be credited.
A、left B、right C、left or right D、others
2、Which is not included in long-term assets? ( )
A、fixed assets B、intangible assets C、cash D、deferred assets
3、If a delivery truck costs $10,000 and has an estimated residual value(殘值) of $2,000 at the end of its estimated useful life of five years, the annual depreciation would be( ) under the straight-line method. A、$2,400 B、$2,000 C、$1,800 D、$1,600
4、Total assets will be ( ) by the act of borrowing money from a bank. A、decreased B、increased C、remained (保持不變) D、uncertain
5、The owners of a corporation(股份公司)are termed (稱為) ( ) A、stockholders B、investors C、creditors D、none of above(都不是)
6、( )是指會計忽略通貨膨脹影響，對貨幣價值變動不作調整。 A、the entity concept B、the going-concern concept
C、the time-period concept D、the stable-monetary-unity concept
7、( )要求會計核算應當以實際發生的經濟業務為依據，如實反映財務狀況和經營成果。
A、objective principle B、matching principle C、disclosure principle D、consistency principle
8、( )是指會計核算和財務報表應當按照規定的會計處理方法進行和編制，且其方法前後期不得隨意變更。
A、objective principle B、matching principle C、disclosure principle D、consistency principle
9、銷貨成本是指以下哪一項?( )
A、sales returns B、cost of goods sold C、gross profit on sales D、delivery expense
10、( )explains the causes of the change in the cash balance. A、balance sheet B、income statement C、statement of cash flows D、all above
三、多項選擇題：每題3分，共15分(每題有2到4個正確答案，多選、少選或選錯不得分)
1、There must be a heading that identifies the Balance Sheet, including( ) A、The name of the business B、Income Statement C、Balance Sheet D、the date
2、A entity’s major activities include ( )
A、Operating B、Investing
C、Financing D、all above(以上都是)
3、Accelerated methods of depreciation includes ( )
A、the sum-of-the-years’-digits method B、the production method C、the declining-balance method D、all above
4、Owners’ equity includes ( )
A、Capital invested in by investors B、Capital reserve
C、Surplus reserve D、Undistributed profit
5、The owners’ equity comes from two sources: ( )
A、Investment by the owners B、Earnings from profitable operation C、Loss from unprofitable operation D、A and B
四、翻譯：第3題6分，其餘3分，共15分(請在空格處寫出粗體字對應的英
語或漢語,漢譯英每空對應一個單詞)
1、應納稅收入 is a legal concept.
2、A good財務計劃 is crucial to the success of your business.
3、In China, accountants rely on four fundamental accounting assumptions(假設)in recording business transactions: business entity concept , going concern concept, periodicity assumption , stable monetary assumption.
4、Another important element in the internal control system is internal auditing .
五、綜合：共40分
1、配對：16分(請將題中特種日記賬與所記錄的特定交易的序號一一配對)
特種日記賬 所記錄的特定交易 (1)Sales Journal A、Sales on credit term
(2)Cash Receipts Journal B、Payments of cash(including cash purchases) (3)Invoice Register C、Receipts of cash (including cash sales) (4)Cash Disbursements Journal D、Purchases of merchandise and other items
(1) (2) (3) (4) 2、根據以下資料編制資產負債表的資產部分：24分
Assets
Notes Receivable 30,000 Office Supplies 30,000 Cash 10,000 Accounts Receivable 60,000 Office Equipment 60,000
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