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时间:2020-03-16
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1、会计专业英语期末考试试卷1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、Retainedearningisnotanasset;itisanelementofstockholders’equity.()2、在收付实现制下,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。()3、Thesubsidiaryaccountsreceivableledgertrialbalanceshouldagreewiththebalanceofth
2、eaccountsreceivableaccountinthegeneralledger.()4、Cashbudgetsarenotimportanttothemanagementofcashflows.()5、Profitsdecreasetheowner’sequityinthebusiness.()6、Allinventoriesshallbetakenstockperiodically.()7、Intheperiodicinventorysystem(实地盘存制),thebusinessdoe
3、snotkeepacontinuousrecordoftheinventoryonhand.()8、Non-currentliabilitiesareobligationsthatmustbepaidwithinoneyearortheoperatingcycle(whicheverislonger).()9、Centraltothedefinitionofacontingentliabilityistheelementofuncertainty.()10、Theowner’sequityinabus
4、inessisincreasedbyborrowingmoneyfromabank.()二、单项选择题:每题2分,共20分(每题只有1个正确答案,多选或选错不得分)1、Whenanamountisenteredonthe()sideofanaccount,itisacredit,andtheaccountissaidtobecredited.A、leftB、rightC、leftorrightD、others2、Whichisnotincludedinlong-termassets?()A、fixed
5、assetsB、intangibleassetsC、cashD、deferredassets3、Ifadeliverytruckcosts$10,000andhasanestimatedresidualvalue(残值)of$2,000attheendofitsestimatedusefullifeoffiveyears,theannualdepreciationwouldbe()underthestraight-linemethod.A、$2,400B、$2,000C、$1,800D、$1,6004
6、、Totalassetswillbe()bytheactofborrowingmoneyfromabank.A、decreasedB、increasedC、remained(保持不变)D、uncertain5、Theownersofacorporation(股份公司)aretermed(称为)()A、stockholdersB、investorsC、creditorsD、noneofabove(都不是)6、()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、t
7、hegoing-concernconceptC、thetime-periodconceptD、thestable-monetary-unityconcept7、(精品文档交流)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
8、。A、objectiveprincipleB、matchingprincipleC、disclosureprincipleD、consistencyprinciple9、销货成本是指以下哪一项?()A、salesreturnsB、costofgoodssoldC、grossprofitonsalesD、deliveryexpense10、()explainsthecausesofthechangeinthecashbalance.A、balanceshe
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