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ID:44693009
大小:316.50 KB
页数:21页
时间:2019-10-24
《会计专业英语期末 复习》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、《会计英语》复习资料二、单项选择(红字为正确答案):Financialreportsareusedbyd.alloftheabove1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()d.alloftheabove2.Whichofthefollowingbestdescribesaccounting?b.isaninformationsystemthatprovidesreportstostakeholders
2、3.Usingaccrualaccounting,expensesarerecordedandreportedonlya.whentheyareincurred,whetherornotcashispaid4.Themeasurementbasesexclude()c.Saleprice5.Debtsowedbyabusinessarereferredtoas()d.liabilities6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?c.bal
3、ancesheet7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthea.financingactivitiessection8.Theaccountingequationmaybeexpressedasd.Assets-Liabilities=Owner'sEquity9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?a.revenues,liabiliti
4、es,capital10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?d.assets,expenses11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?c.revenuesandliabilities12.Intheaccountingcycle,thelaststepis()a.preparingapost-closingtrialbalance13.Whichofthefollowingshoul
5、dnotbeconsideredcashbyanaccountant?c.postagestamps2114.Abankreconciliationshouldbepreparedperiodicallybecause()c.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected15.Theamountoftheoutstand
6、ingchecksisincludedonthebankreconciliationasa(n)()c.deductionfromthebalanceperbankstatement16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermedc.accountsreceivable17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?a.Contraasset,credit18.Theterm"i
7、nventory"indicates()d.bothAandB19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?a.netincomeisunderstated20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeff
8、ectoftheerror?b.owner'sequityisoverstated21.Theinventorymetho
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