《会计专业英语》期末复习资料

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1、《会计英语》复习资料一、单项选择（红字为正确答案）：Financialreportsareusedbyd.alloftheabove1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）d.alloftheabove2.Whichofthefollowingbestdescribesaccounting?b.isaninformationsystemthatprovidesreportst

2、ostakeholders3.Usingaccrualaccounting,expensesarerecordedandreportedonlya.whentheyareincurred,whetherornotcashispaid4.Themeasurementbasesexclude()c.Saleprice5.Debtsowedbyabusinessarereferredtoas（）d.liabilities456.Whichofthefollowingfinancialstatementsreportsinform

3、ationasofaspecificdate?c.balancesheet7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthea.financingactivitiessection8.Theaccountingequationmaybeexpressedasd.Assets-Liabilities=Owner'sEquity9.Whichofthefollowinggroupsofaccountshave

4、anormalcreditbalance?a.revenues,liabilities,capital10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?d.assets,expenses11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?c.revenuesandliabilities12.Intheaccountingcycle,thelaststepis（）a.prepari

5、ngapost-closingtrialbalance13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?45c.postagestamps14.Abankreconciliationshouldbepreparedperiodicallybecause（）c.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadeb

6、yeitherpartyshouldbediscoveredandcorrected15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）c.deductionfromthebalanceperbankstatement16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermedc.accountsreceivable17.Whatisthetypeofaccoun

7、tandnormalbalanceofAllowanceforDoubtfulAccounts?a.Contraasset,credit18.Theterm"inventory"indicates（）d.bothAandB19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?a.netincomeisunderstated4520.Merch

8、andiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?b.owner'sequityisoverstated21.Theinventorym