专业英语期末试卷.doc

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1、ACCOUNTINGENGLISHMiddle-of-termTestPapersPartⅠ.Translatingthefollowingterms1、Notestofinancialstatements2、Accountingelements3、Variablecosts4、Economicentity5、Depreciationexpense6、Deferredincometaxes7、Nominalaccounts8、ROA9、LIFO10、Workinprocess11、现金收支12、原材料13、制造费用14、相关性15、持续经营16、复式记账17、优先

2、股18、预付费用19、购货退回与折让20、永续盘存制PartⅡ.TrueorFalse1、Theaccountingprocessgeneratesfinancialreportsforboth“internal”and“external”users.2、Thebalancesheetreflectsthebasicaccountingequationandthemeansoffinancingtheorganization'sassets.3、TheexistenceofAccountsReceivableontheBalanceSheetindicatesth

3、atthecompanyhasoneormorecreditors.4、Liabilitiesareclassifiedandpresentedinincreasingorderofliquidity.5、Workingcapitalequalscurrentassetslesscurrentliabilities.6、Declarationofdividendsreducestheretainedearningsportionoftheowners'equityofthecorporationandcreatesaliabilitiescalledDividen

4、dsPayable.7、Achartofaccountsisalistingofthetitlesofallaccounts.8、Thecashbasisofaccountingoftenviolatesthematchingrule.9、Closingentriesconvertrealandnominalaccountstozerobalance.10、Theworksheetispublishedwiththebalancesheetandincomestatement,asasupplementarystatement.11、Acompany'ssusta

5、inablegrowthrateisthehighestgrowthrateinsalesitcanattainwithoutissuingnewstock.12、Onlyrapidlygrowingfirmshavegrowthmanagementproblems.13、ROEisameasureoftheefficiencywithwhichacompanyemploysowners'capital.14、Presentvalueistheamountofcashinflowsoroutflowsdiscountedtotheirpresentvalue.15

6、、ItisnoaccidentthatProfitMarginandAssetsTurnovertendtovaryinverselyinacertainbusiness.16、Ancollectionperiodof40daysmeansthatthecompanyhasanaverageof40days'worthofcreditsalestiedupinaccountsreceivable.17、Proformafinancialstatementsarethemostwidelyusedvehiclesforfinancialforecasting.18、

7、Thepercent-of-salesmethodcanprovidesimple,logicalestimatesofmanyimportantvariablesinthecourseoffinancialforecasting.PartⅢ.Accountingpractice1、UsethegiveninformationofABCCompanyandprepareaBalancesheet.accountsreceivable246,000interestpayable34,000prepaidrent30,000cash82,000accountspaya

8、ble14