会计英语试卷1.doc

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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