专业英语期末考试试卷.doc

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1、2014年上学期专业英语期末考试试卷一.Referringtothetermslistedintheleftcolumn,placetheappropriateletternexttothecorrespondingdescription.(12＇)a.Assets1.inflowsofassetsb.Owners’Equity2.netincomec.Revenues3.probablefuturebenefitsd.Liabilities4.outflowsofassetse.Expenses5.netassetsf.NetEarnings6

2、.probablefuturesacrifices二．ChoosetheBestAnswerforEachItemBelow(15＇)1.Whichofthefollowingconceptsbelongstoaccountingassumption?a.Conservatismb.Consistencyc.Materialityd.Moneymeasurement2.Whichofthefollowinggroupsusesaccountinginformationforplanningacompany’sprofitabilityandliq

3、uidity?a.Managementb.Creditorc.Investorsd.Corporation3.Acreditisontheright-handsideof_______.a.anassetsaccountonlyb.aliabilityaccountonlyc.anowner’sequityaccountonlyd.allaccounts4.Apurchaseofofficeequipmentoncreditrequiresacreditto_________.a.PlantandEquipmentb.Cashc.Equipmen

4、tExpensed.AccountPayable5.AsaleismadeonJune1for$200ontermsof2/10,n/30onwhichasalereturnof$50isgrantedonJune7.ThedollaramountreceivedforpaymentinfullonJune9is________.a.$200b.$150c.$147d.$144三.TranslatetheFollowingEnglishintoChinese（25’）1.Assetsareeconomicresources,whichareown

5、edbyabusinessandareexpectedtobenefitfutureoperations.Assetsmayhavedefinitephysicalformsuchasbuildings,machinery,ormerchandise.Ontheotherhand,someassetsexistnotinphysicalorrights;examplesareamountsduefromcustomers,investmentsingovernmentbonds,andpatentrights.（10’）2.Theindividu

6、alsmostdependentuponandmostinvolvedwithendproductsofaccountingarethosewhoarechargedwiththeresponsibilityfordirectingtheoperationsofenterprises.（7’）3.Theprincipalstatements,togetherwithsupplementarystatementsandschedules,presentmuchofthebasicinformationneededtomakesoundeconomi

7、cdecisionsregardingbusinessenterprises.(8’)三.TranslatetheFollowingChineseintoEnglish（32’）1.货币资金2.商业承兑汇票3.股票投资4.未确认融资费用5.基金6.存货跌价准备7.营运资本8.通用对外财务报告五、Completethesentences.(16’)1.An________isthebasicstorageunitfordatainacounting.2.Thebookorfile,whichcontainsallorgroupsofthecompa

8、ny’saccounts,iscalleda________.3.Whensomeoneinvestsinhisorherowncomp