《会计专业英语》期末复习资料.docx

《会计专业英语》期末复习资料.docx

《《会计专业英语》期末复习资料.docx》由会员分享，可在线阅读，更多相关《《会计专业英语》期末复习资料.docx（36页珍藏版）》请在冰点文库上搜索。

《会计专业英语》期末复习资料

《会计英语》复习资料

二、单项选择（红字为正确答案）：

Financialreportsareusedby

d.

alloftheabove

1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）

d.

alloftheabove

2.Whichofthefollowingbestdescribesaccounting?

b.

isaninformationsystemthatprovidesreportstostakeholders

3.Usingaccrualaccounting,expensesarerecordedandreportedonly

a.

whentheyareincurred,whetherornotcashispaid

4.Themeasurementbasesexclude（）

c.

Saleprice

5.Debtsowedbyabusinessarereferredtoas（）

d.

liabilities

6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?

c.

balancesheet

7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe

a.

financingactivitiessection

8.Theaccountingequationmaybeexpressedas

d.

Assets-Liabilities=Owner'sEquity

9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?

a.

revenues,liabilities,capital

10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?

d.

assets,expenses

11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?

c.

revenuesandliabilities

12.Intheaccountingcycle,thelaststepis（）

a.

preparingapost-closingtrialbalance

13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?

c.

postagestamps

14.Abankreconciliationshouldbepreparedperiodicallybecause（）

c.

anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected

15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa（n）（）

c.

deductionfromthebalanceperbankstatement

16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermed

c.

accountsreceivable

17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?

a.

Contraasset,credit

18.Theterm"inventory"indicates（）

d.

bothAandB

19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

a.

netincomeisunderstated

20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

b.

owner'sequityisoverstated

21.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis

b.

LIFO

22.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?

b.

first-in,first-out

23.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）

b.

costofmerchandisesold

24．Allofthefollowingbelowareneededforthecalculationofdepreciationexcept

d.

bookvalue

25.Acharacteristicofafixedassetisthatitis

b.

usedintheoperationsofabusiness

26.AccumulatedDepreciation（）

c.

isacontraassetaccount

27.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）

b.

equitymethod

28.Acapitalexpenditureresultsinadebitto（）

d.

anassetaccount

29.Currentliabilitiesare（）

d.

dueandpayablewithinoneyear

30.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan

b.

accountpayable

31.Notesmaybeissued（）

d.

alloftheabove

32.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe

c.

periodofthesaleoftheproduct

33.Ifthemarketrateofinterestis8%,thepriceof6%bondspayinginterestsemiannuallywithafacevalueof$100,000willbe

c.

Lessthan$100,000

34.Theinterestratespecifiedinthebondindentureiscalledthe（）

b.

contractrate

35.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare

d.

callablebonds

36.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat

d.

adiscount

37.Onepotentialadvantageoffinancingcorporationsthroughtheuseofbondsratherthancommonstockis

c.

theinterestexpenseisdeductiblefortaxpurposesbythecorporation

38.Characteristicsofacorporationinclude（）

d.

shareholderswhohavelimitedliability

39.Stockholders'equity（）

c.

includesretainedearningsandpaid-incapital

40.Theexcessofissuepriceoverparofcommonstockistermeda（n）（）

d.

premium

41.Cashdividendsareusuallynotpaidonwhichofthefollowing?

c.

treasurystock

42.Whichofthefollowingaccountsbelowisreportedinthepaid-incapital/stockholders'equitysectionofthecorporatebalancesheet?

d.

PreferredStock

43.Ifpreferredstockhasdividendsinarrears,thepreferredstockmustbe

d.

convertible

44.Theprimarypurposeofastocksplitisto

b.

reducethemarketpriceofthestockpershare

45.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.

d.

toincreasethesharesoutstanding

46.Theliabilityforadividendisrecordedonwhichofthefollowingdates?

d.

thedateofdeclaration

47.Incredittermsof2/10,n/30,the"2"representsthe

d.

percentofthecashdiscount

48.Revenueshouldberecognizedwhen（）

b.

theserviceisperformed

49.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）

b.

solvencyandprofitability

50.Whichofthefollowingisnotincludedinthecomputationofthequickratio?

a.

inventory

四、问答题：

3．Differentiatebetweenfinancialaccountingandmanagerialaccounting.

财务会计与管理会计的区别。

Financialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesforabusiness.

Managementaccountingusesbothfinancialaccountingandestimateddatatoaidmanagementinrunningday-to-dayoperationsandinplanningfutureoperations..

4．Theobjectiveoffinancialreporting财务报告的目标。

参考答案：

Overallobjective（总体目标）offinancialreportingistoprovidefinancialinformationusefultoexternalusersinmakingeconomicdecisions.

（a）provideinformationaboutthefinancialposition,performanceandchangesinfinancialpositionofanentitythatisusefultoawiderangeofusersinmakingeconomicdecisions；（向使用者提供有关企业财务状况、经营成果和财务状况变动情况的信息，以利于其作出经济决策。

）

（b）showtheresultsofthestewardshipofmanagement,ortheaccountabilityofmanagementfortheresourcesentrustedtoit.（反映管理当局受托责任的履行结果，或管理当局受托管理资源的责任。

）

5．Whataretherecognitionandmeasurementprinciples?

财务报表要素的确认与计量原则。

参考答案：

（1）Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.

RecognitionCriteria确认标准：

a.TheProbabilityofFutureEconomicBenefit未来经济利益流入的可能性

MeasurementReliably计量的可靠性

（2）Measurementistheprocessofdeterminingthemonetaryamountsatwhichtheelementsoffinancialstatementsaretoberecognizedandcarriedinthebalancesheetorincomestatement.

MeasurementBases计量基础：

Historicalcost.历史成本

Currentcost现行成本

Realizable（settlement）value可实现（清算）价值

Presentvalue现值

8．Differentiatebetweentheaccrualbasisandthecashbasis.

应计制与现金制的区别。

参考答案：

Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.

Underthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid.

9．Whatisthedouble-entrysystem?

简述复式记账法的含义

参考答案：

Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.

Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.

Foreverytransaction,theremustbeatleastonedebitandonecredit.

Debitsmustalwaysequalcreditsforeachtransaction.

Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.

10．Whatarethemajortypesofadjustingentries?

调整分录的种类

参考答案：

Adjustingentriescanbeclassifiedaseither：

PrepaymentsorAccruals

（1）Prepaymentsfallintotwocategories:

a.Prepaidexpense

b.DeferredRevenue（UnearnedRevenue）

（2）Accrualsfallintotwocategories

a.Accruedexpenses

b.Accruedrevenues

★考核知识点:

调整分录P72

附4.10参考课件第4章

Companiesareonacalendarorfiscalyearandbusinesstransactionscancutacrosstwoyears.Therefore,adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed.

Adjustingentriescanbeclassifiedaseither：

PrepaymentsorAccruals

（1）Prepaymentsfallintotwocategories:

a.Prepaidexpenses:

expenseshavebeenpaidincashandarerecordedasassetsuntiltheyareusedorconsumed.

b.DeferredRevenue（UnearnedRevenue）：

Revenuesreceivedincashandrecordedasliabilitiesbeforetheyareearned.

（2）Accrualsfallintotwocategories

a.Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaidincashandthereisnooriginalentry.

b.Accruedrevenuesarerevenuesthathavebeenearnedbutnotyetreceivedincash.

11.Describethebasicstepsoftheaccountingcycle.简述会计循环的步骤。

参考答案：

Theaccountingcycle（oraccountingprocess）includesstandardizedproceduresthatareperformedinsequenceduringeveryperiod.（会计循环，或称为会计程序，是在每个会计期间按照一定顺序处理业务的一套规范化的程序）

Itiscalledcyclebecausethestepsrepeatedeachaccountingperiod.

（1）Transactionsareanalyzedandrecordedinth