- 相關(guān)推薦
會(huì)計(jì)英語(yǔ)試題及答案
會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)是會(huì)計(jì)專(zhuān)業(yè)人員職業(yè)發(fā)展的必要工具。學(xué)習(xí)會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)就是學(xué)習(xí)如何借助英語(yǔ)解決與完成會(huì)計(jì)實(shí)務(wù)中涉外的專(zhuān)業(yè)性問(wèn)題和任務(wù)。以下小編為你收集了會(huì)計(jì)英語(yǔ)練習(xí)題及答案，希望給你帶來(lái)一些參考的作用。
會(huì)計(jì)英語(yǔ)試題及答案 1
一、單選題
1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.
2） In order to achieve comparability it may sometimes be necessary to override the prudence concept.
3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.
4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3
2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? A. $8 500 Dr B. $8 500 Cr C. $14 000 Dr D. $14 000 Cr
3. Should dividends paid appear on the face of a company’s cash flow statement? A. Yes B. No
C. Not sure D. Either
4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? A. Weighted Average cost B. First in first out (FIFO) C. Last in first out (LIFO) D. Unit cost
5. Which of following items may appear as non-current assets in a company’s the statement of financial position?
(1) plant, equipment, and property (2) company car (3) 4000 cash (4) 1000 cheque A. (1), (3)
B. (1), (2) C. (2), (3) D. (2), (4)
6. Which of the following items may appear as current liabilities in a company’s balance sheet?
(1) investment in subsidiary
(2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4)
7. The trial balance totals of Gamma at 30 September 2010 are:
Debit $992,640 Credit $1,026,480
Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?
1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.
2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.
3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.
4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance. A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 4
8. Listed below are some characteristics of financial information. (1) True (2) Prudence (3) Completeness (4) Correct
Which of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only
9. Which of the following statements are correct?
(1) to be prudent, company charge depreciation annually on the fixed asset
(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form
(3) in order to achieve the comparable, items should be treated in the same way year on year A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only
10. which of the following about accruals concept are correct?
(1) all financial statements are based on the accruals concept
(2) the underlying theory of accruals concept and matching concept are same
(3) accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or not
A. 2 and 3 only B. All of them C. 1 and 2 only D. 3 only
二、翻譯題
1、將下列分錄翻譯成英文
1. 借：固定資產(chǎn)清理 30 000
累計(jì)折舊 10 000
貸：固定資產(chǎn) 40 000
2．借：應(yīng)付票據(jù) 40 000
貸：銀行存款 40 000
2、將下列詞組按要求翻譯（中翻英，英翻中）
(1) 零用資金
(2) 本票
(3) 試算平衡
(4) 不動(dòng)產(chǎn)、廠(chǎng)房和設(shè)備
(5) Notes and coins
(6) money order
(7) general ledger
(8) direct debt
(9) 報(bào)銷(xiāo)
(10) revenue and gains
三、業(yè)務(wù)題
Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore all the tax):
1) He invests $80 000 of his money in his business bank account.
2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment
3) A sale is made for $3 000 –the customer pays by cheque
4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time
6) He pays a telephone bill of $800 by cheque
7) The credit customer pays the balance on his account
8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received
10) A cheque customer returned $400 goods to him for a refund
參考答案
1、 單選題
1-5 CCACB 6-10 DCABA
2、翻譯題
1）中翻英
1.Dr disposal of fixed asset
Depreciation Cr fixed asset
2.Dr notes payable
Cr bank
3、業(yè)務(wù)題
1) Dr Cash Cr capital
2) Dr finished goods Cr Cash
3) Dr Cash Cr sales revenue
4) Dr accounts receivable Cr sales revenue
5) Dr finished goods Cr accounts receivable
6) Dr administrative expense Cr Cash
7) Dr Cash Cr accounts receivable
8) Dr Cash Cr finished goods
9) Dr Cash Cr financial expense
10) Dr sales revenue Cr Cash
會(huì)計(jì)英語(yǔ)試題及答案 2
1.Give a brief explanation for the following terms(10%）
(1)Journal entry
(2)Going concern
(3)Matching principle
(4)Working capital
(5)Revenue expenditure
2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%）
(1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and
2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries.
(2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements.
(3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges.
3.Translate the following Chinese statements into English (18%）
(1)財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。這些報(bào)表是為許多不同的決策者，許多不同的目的而提供的。
納稅申報(bào)單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。
(2)審計(jì)師不保證財(cái)務(wù)報(bào)表的準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表專(zhuān)家意見(jiàn)。然而注冊(cè)會(huì)計(jì)師事務(wù)所的聲譽(yù)來(lái)自于他們對(duì)審計(jì)工作的一絲不茍和審計(jì)報(bào)告的可靠性。
4.Translate the following statements into Chinese (12%）
(1)Accounting principles are not like physical laws； they do not exist in nature,awaiting discovery man. Rather,they are developed by man,in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.
(2)Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income,which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.
5.Multiple choice questions (choose the best for your answer)(10%）
(1)The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？
A.Making the adjustment entry for depreciation expenses twice；
B.Failure to recored interest accrued on a note payable；
C.Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；
D.Faillure to recored the earned portion of fees received in advance.
(2)How will net income be affected by the amortization of a discount on bonds payable？
A.Interest expense is increased,so net income is decreased；
B.Interest expense is decreased,so net income is increased；
C.Interest expense is increased,so net income is increased；
D.Interest expense is decreased,so net income is decreased；
(3)A stock dividend
A.Increase the debt-to-equity ratio of a firm；
B.Decrease future earnings per share；
C.Decrease the size of the firm；
D.Increase sharholder‘s wealth；
E.None of the above.
(4)A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100,its normal selling price. As a result of this error：
A.Income for 1999 is overstated；
B.Cost of sales for 2000 will be overstated；
C.Income for 2000 will be overstated；
D.Income for 2000 will not be affected.
E.None of the above.
(5Using the data presented below,calculate the cost of sales for the BC Company for 1999.
Current ratio 3.5
Quick ratio 3.0
Current liabilities 12/31/1999 $600000
Inventory 12/31/1999 $500000
Inventory turnover 8.0
The cost of sales for the BC Company for 1999 was：
A.$1600000；
B.$2400000；
C.$3200000；
D.$6400000；
E.None of these.
(6)W Company computed the following items from its financial records for 1999：
Price-earning ratio 12
Pay-out ratio 0.6
Assets turnover ratio 0.9
The dividend yield on W‘s common stock for 1999 is ：
A. 5% B. 7.2% C. 7.5% D. 10.2%
(7)the data about Accounts receivable of Newton Company for 1999 as follows：
Accounts receivable 12/31/1999 $150000
Allowance for uncollectible accounts 12/31/1999 5000(credit）
Bad debt expenses for the year 2000
During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700,What was the amount of accounts receivable written off as bad debts during 1999：
A. $1200 B. $1800 C. $2200 D. $2400
(8)Which one of the following items would likely increase earnings per share (EPS)of a corporation？
A.Declaration of a stock dividend；
B.Declaration of a stock split；
C.Purchase treasury stock；
D.A reduction in the amount of cash dividends paid；
E.None of above；
(9)The primary purpose for using an inventory flow assumption is to：
A.Parallel the physical flow of units merchandise；
B.Offset against revenue an appropriate cost of goods sold；
C.Minimize income taxes；
D.Maximize the reported amount of net income.
(10)Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：
A.$28000； B. $23000 C. $33000； D. $27000； E. Some other amount
6.Bonds payable issue and recording interest expenses.(15%）
The ABC Company sold $600000 of its 9.5%,12 years bonds on April 1,2000,at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.
Required：
Prepare journal entries to record：
(1)The issue of the bonds on April 1，2000
(2)The first interest payment on October 1,2000
(3)The Amortization of premium or discount and interest expenses on December 31,2001.
7.Statement of Cash Flows (14%）
The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：
A.Depreciation expenses for the year,$90000；
B.Loss on sale of machinery used in operations was $2400；
C.Accounts receivable increased by $2000；
D.Accounts payable increased by $8400；
E.Patent amortization for the year was $14800；
F.Amortization of premium on bonds payable for the year was $4600.
Required
Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.
8.Determining Revenue and Capital Expenditures (11%）
The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.
Required：
You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and,if not,indicate why not and to which account the transaction should be charged. The three transactions as follows：
Item Date Amount Decription
1 01/03/00 $10000 Two-year service contract on office equipment
2 05/18/00 $38500 Sealing roof leaks over entire production plant
3 10/20/00 $48500 Purchase a crane for the assembly departement
答案
1. (1)Journal entry
A chronological record of transactions,showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2)Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
(3)Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
(4)Working capital
Current assets minus current liabilities
(5)Revenue expenditure
Any expenditure that will benefit only the current accounting period.
2. 每空1分，其中兩個(gè)debit合計(jì)1分
(1)(two） (debit） (debit） (equal）
(2)(adjusting） (assign） (end） (prior）
(3)(liquid） (that） (at）
3.題一10分，第一小段6分，第二小段4分； 題二8分
(1)Financial statements show the financial position of a business and the results of its operations,presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers,for many different purposes.
Tax returns show the computation of taxable income,legal concept by tax laws and regulations. In many cases,tax laws are similar to generally accepted accounting principles,but substantial differences do exist.
(2)Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However,CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小題6分，每小題包括三小句，每小句2分。
(1)會(huì)計(jì)原則不象自然法則，從性質(zhì)上來(lái)說(shuō)不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財(cái)務(wù)報(bào)告的'最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會(huì)計(jì)準(zhǔn)則類(lèi)似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則。
(2)會(huì)計(jì)師制定了一些會(huì)計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個(gè)企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。
5.每小題選對(duì)1分
(1）C，(2）A，(3）B，(4）C，(5）C，(6）A，(7）C，(8）C，(9）B，(10）B
6.(1）全對(duì)4分，(2）全對(duì)5分，(3）全對(duì)6分
(1)Debit： cash 636000
Credit： Bonds payable 600000
Premium on bonds payable 36000
(2)Debit： Interest Expenses 28302
Premium on bonds payable 198
Credit： Cash 28500
(3)Debit： Interest Expenses 14137
Premium on bonds payable 113
Credit： Interest payable 14250
7.共6個(gè)調(diào)整數(shù)據(jù)，做對(duì)一個(gè)2分，合計(jì)數(shù)對(duì)2分，計(jì)14分。
Cash flows from operating activities：
Net income …………………………………………………………… $260000
Adjustment for non cash revenue and expenses：
Added (less）： depreciation ……………………………$90000
Loss on sale of machinery ……………$2400
Patent amortization …………………$14800
Amortization of premium on bond …。($4600)$102600
Working capital changes：
Accounts receivable increase …………($2000）
Accounts payable increase …………$8400 $6400
Cash flows from operating activities ………………………………$369000
8.項(xiàng)目1和項(xiàng)目3正確表述各4分，項(xiàng)目2正確表述3分。
Item 1：This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year,half of this expenses should be deferred to next year.
Item 2：This item is properly charged the account,because that is for regulative repairs.
Item 3：This item is not properly charged,because this expenditure is for increasing the efficiency of production and should be capitalized.
【會(huì)計(jì)英語(yǔ)試題及答案】相關(guān)文章：
初一英語(yǔ)試題及答案大全01-27
初三英語(yǔ)試題及答案 Leaning to Learn07-15
六年級(jí)英語(yǔ)試題及答案02-10
會(huì)計(jì)試題及答案10-27
基礎(chǔ)會(huì)計(jì)習(xí)題及答案10-27
《會(huì)計(jì)基礎(chǔ)》試題及答案09-24
會(huì)計(jì)試題及答案參考08-19