《会计专业英语》期末复习资料.doc

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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.isaninformationsystemthatprovidesreportstostakeholders3.Us

2、ingaccrualaccounting,expensesarerecordedandreportedonlya.whentheyareincurred,whetherornotcashispaid4.Themeasurementbasesexclude()c.Saleprice5.Debtsowedbyabusinessarereferredtoas（）d.liabilities6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?c.balanceshee

3、t7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthea.financingactivitiessection8.Theaccountingequationmaybeexpressedasd.Assets-Liabilities=Owner'sEquity9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?a.revenues,liabilities,capital10

4、.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?d.assets,expenses11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?c.revenuesandliabilities12.Intheaccountingcycle,thelaststepis（）a.preparingapost-closingtrialbalance13.Whichofthefollowingshouldnotbeconsidered

5、cashbyanaccountant?c.postagestamps2114.Abankreconciliationshouldbepreparedperiodicallybecause（）c.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected15.Theamountoftheoutstandingchecksisincludedo

6、nthebankreconciliationasa(n)（）c.deductionfromthebalanceperbankstatement16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermedc.accountsreceivable17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?a.Contraasset,credit18.Theterm"inventory"indicates（）d.bo

7、thAandB19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?a.netincomeisunderstated20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?b.owner'sequit

8、yisoverstated21.Theinventorymetho