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《会计专业英语》20春期末考核-00001
试卷总分:100 得分:10
一、单选题 (共 15 道试题,共 30 分)
1.Using accrual accounting, expenses are recorded and reported only（ ）
A.when they are incurred, whether or not cash is paid
B.when they are incurred and paid at the same time
C.if they are paid before they are incurred
D.if they are paid after they are incurred
正确答案:
2.Notes may be issued ( )
A.when assets are purchased
B.to creditor's to temporarily satisfy an account payable created earlier
C.when borrowing money
D.all of the above
正确答案:
3.A capital expenditure results in a debit to ( )
A.an expense account
B.a capital account
C.a liability account
D.an asset account
正确答案:
4.Which of the following should not be considered cash by an accountant?
A.coins
B.bank checking accounts
C.postage stamps
D.Petty cash funds
正确答案:
5.Current liabilities are( )
A.due, but not receivable for more than one year
B.due, but not payable for more than one year
C.due and receivable within one year
D.due and payable within one year
正确答案:
.The excess of issue price over par of common stock is termed a(n) （ ）
A.discount
B.income
C.deficit
D.premium
正确答案:
1.All of the following below are needed for the calculation of depreciation except( )
A.cost
B.residual value
C.estimated life
D.book value
正确答案:
8.In the accounting cycle, the last step is（ ）
A.preparing the financial statements
B.journalizing and posting the adjusting entries
C.preparing a post-closing trial balance
D.journalizing and posting the closing entries
正确答案:
9.Stockholders' e uity （ ）
A.is usually e ual to cash on hand
B.includes paid-in capital and liabilities
C.includes retained earnings and paid-in capital
D.is shown on the income statement
正确答案:
10.Financial reports are used by（ ）
A.management
B.creditors
C.investors
D.all of the above
正确答案:
11.Which of the following financial statements reports information as of a specific date?
A.income statement
B.statement of owner's e uity
C.statement of cash flows
D.balance sheet
正确答案:
12.Low Company owns 40% of the voting stock of High Corporation and uses the e uity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( )
A.Debit to the investment account for $10,000
B.Debit to the investment account for $4,000
C.Credit to the investment account for $4,000
D.Debit to a loss account for $4,000
正确答案:
13.The two methods of accounting for investments in stock are the cost method and the （ ）
A.straight-line method
B.e uity method
C.liability method
D.interest method
正确答案:
14.Expenses are reported on the( )
A.income statement
B.statement of owner's e uity
C.statement of cash flows
D.balance sheet
正确答案:
15.The cost method of accounting for stock( )
A.recognizes dividends as income
B.is only appropriate as part of a consolidation
C.re uires the investment be increased by the reported net income of the investee
D.re uires the investment be decreased by the reported net income of the investee
正确答案:
二、多选题 (共 10 道试题,共 20 分)
1 .Current liabilities include( )
A.accounts payable
B.short-term notes payable
C.wages payable
D.taxes payable
E.bonds payable
正确答案:BCD
11.Which of the following should be considered cash by an accountant?
A.coins
B.bank checking accounts
C.postage stamps
D.Petty cash funds
E.IOU（I owe you)
正确答案:BD
18.Trade Discounts ( )
A.reductions from the list price
B.not recognized in the accounting records
C.customers are billed net of discounts
D.gross method vs. net method
E.same as cash discount
正确答案:BC
19.Accrual Basis of Accounting ( )
A.revenue reported when earned
B.revenue reported when cash is received
C.expense reported when incurred
D.properly matches revenues and expenses in determining net income
E.re uires adjusting entries at end of period
正确正确正确答案:E
20.The term & uot;inventory& uot; indicates ( )
A.merchandise held for sale in the normal course of business
B.materials in the process of production or held for production
C.supplies
D.fixed assets
E.patents
正确答案:B
21.Accruals fall into two categories, they are ( )
A.prepaid expense
B.unearned revenue
C.accrued expenses
D.accrued revenues
E.deferred revenue
正确正确答案:
22.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?
A.cost of merchandise sold is overstated
B.owner's e uity is overstated
C.net income is understated
D.gross profit is understated
E.net income is overstated
正确答案:E
23.Notes may be issued ( )
A.when fixed assets are purchased
B.to creditor's to temporarily satisfy an account payable created earlier
C.when available-for-sale securities are sold
D.when borrowing money
E.pay cash dividends
正确答案:BD
24.Current assets include( )
A.intangible assets
B.cash
C.receivables
D.short-term investments
E.inventories
F.property, plant and e uipment
正确正确正确答案:
25.The primary purpose of a stock split include ( )
A.increase paid-in capital
B.reduce the market price of the stock per share
C.reduce earnings per share
D.to increase the number of shares outstanding
E.increase the market activity of the shares
正确正确正确答案:E
三、答案来源：雅宝题库交流网（www.ybaotk.com） (共 10 道试题,共 20 分)
2 .The double-entry accounting system records each transaction twice.
答案:错误
21.In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.
答案:错误
28.If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
答案:正确
29.Investments in stocks that are expected to be held for the long term are listed in the stockholder's e uity section of the balance sheet.
答案:错误
30.An income statement is a summary of the revenues and expenses of a business as of a specific date.
答案:错误
31.When a stock dividend is declared, it becomes a liability
答案:错误
32.Intangible assets differ from property, plant and e uipment assets in that they lack physical substance.
答案:正确
33.The difference between Accounts Receivable and its contra asset account is called net realizable value.
答案:正确
34.Allowance for Doubtful Accounts is a liability account.
答案:错误
35.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.
答案:错误
四、问答题 (共 3 道试题,共 15 分)
3 .汉译英：
（1）股票股利
（2）银行余额调节表
答案:（1）Stock Dividend 股票股利<br>（2）Bank Reconciliation银行余额调节表<br><br>
31.英译汉
（5）Double-entry system
（ ）Quick Ratio
答案:（5）Double-entry system 复式记账<br>（ ）Quick Ratio 速动比率<br><br>
38.汉译英：
（5）应计制会计
（ ）纵向分析
答案:（5）Accrual Basis of Accounting应计制会计、权责发生制<br>（ ）Vertical Analysis纵向分析<br><br>
五、更多答案下载：雅宝题库交流网（www.ybaotk.com） (共 3 道试题,共 15 分)
39.Describe the major rights that accompany ownership of a share of stock.与股票所有权相应的主要权利有哪些？
答案:The major rights that accompany ownership of a share of stock are as follows:
（1）The right to vote in matters concerning the corporation.（2分）
（2）The right to share in distributions of earnings. （2分）
（3）The right to share in assets upon li uidation. （1分）
40.Explain the meaning of:(a) the objectivity concept and (b) the unit of measure concept解释如下概念：(a)客观性；(b)货币计量概念
答案:(a) The objectivity concept re uires that the amounts recorded in the accounting records be based on objective evidence. In exchanges between a buyer and a seller, both try to get the best price. Only the final agreed-upon amount is objective enough to be recorded in the accounting records. （3分）
(b) The unit of measure concept re uires that economic data be recorded in dollars. Money is a common unit of measurement for reporting financial data and reports. （2分）
41.What is the double-entry system? 简述复式记账法的含义
正确答案:ll businesses use what is called the double-entry accounting system. This system is based on the accounting e uation（1分） and re uires:
（1）Every business transaction to be recorded in at least two accounts.（2分）
（2）The total debits recorded for each transaction to be e ual to the total credits recorded.（2分） |
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发表于 2020-9-3 18:23:08
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