会计专业英语辅导课.ppt

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1、会计专业英语辅导课考试题型一、选择题（40分）二、判断题（10分）三、简答题（10分）四、分录题（10分）五、翻译题（30分）一、选择题（40分）1．Whichofthefollowingistrue?_______B______.A.Owners’Equity-Assets=LiabilitiesB.Assets–Owners’Equity=LiabilitiesC.Assets+Liabilities=Owners’EquityD.Liabilities=Owners’Equity+Assets一、选择题（40分）2．Whichoftheseis(

2、are)anexampleofanassetaccount?_____C________.A.ServiceRevenueB.DividendsC.AccountsReceivableD.Alloftheaboveareassets一、选择题（40分）3．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe____D_________.A.LIFOandFIFO.B

3、.weighted-averageandLIFO.C.LIFOandLIFO.D.FIFOandLIFO.一、选择题（40分）4．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe_______D______.A.LIFOandFIFO.B.weighted-averageandLIFO.C.LIFOandLIFO.D.FIFOandLIFO.一、选择题（40分）

4、5．Whichofthefollowingisacorrectstatementoftherulesofdebitandcredit?_____A_____.A.DebitsincreaseassetsanddecreaseliabilitiesB.Debitsincreaseassetsandincreaseowners’equityC.CreditsdecreaseassetsanddecreaseliabilitiesD.Creditsincreaseassetsandincreaseowners’equity一、选择题（40分）6．Wheres

5、houldaninvestment投资instockthatisholdasashort-terminvestmentbereportedinthebalancesheet?___A_______.A.Currentassets流动资产B.Plantassets固定资产C.Investments投资D.Noneoftheabove一、选择题（40分）7．Whichofthefollowingisnotacharacteristicofplantassets?______D_______.A.Tangible有形的B.Long-livedC.Unchan

6、gedoutlookD.Forresale一、选择题（40分）8．Ifearnings收入haven’tbeendistributedasdividends股利,itshouldhavebeenretained保留inthecompany.Thenameofthisportionofnumberlistedinthebalancesheetis______B________.A.paid-incapitalB.retainedearnings留存收益C.dividendD.cash一、选择题（40分）9．Pleaseselect挑选出thecompon

7、ents组合whichshouldbededucted扣除fromtheoriginalvalueofplantassets固定资产原值whenwecompute估计theirnetvalue____C__________.A.MerchandiseinventoryB.IncometaxpayableC.Accumulateddepreciation累计折旧D.Retainedearnings一、选择题（40分）10．Whichofthefollowingisanadvantageofthecorporateformofbusinessorganiz

8、ation?_____B_________.A.UnlimitedliabilityB.Con