会计学专业会计英语试题

《会计专业英语》期末试题（A卷）答案（共五则）

第一篇：《会计专业英语》期末试题(A卷)答案

2001会计专业英语试题答案

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，其中两个debit合计1分

会计英语练习题

会计英语练习题

在全球化的今天，学习外语已经成为了必不可少的技能。对于会计专业的学生来说，掌握会计英语更是至关重要。会计英语是会计学中的一门专业英语，它涵盖了会计的各个方面，包括财务报表、成本管理、税务等。为了帮助大家更好地掌握会计英语，下面将提供一些练习题，希望能对大家的学习有所帮助。

1. What is the English term for "资产负债表"?

A. Balance Sheet

B. Income Statement

C. Cash Flow Statement

D. Statement of Retained Earnings

2. Which of the following is not an expense?

A. Rent

B. Salary

C. Accounts Receivable

D. Utilities

3. What is the English term for "总账"?

A. General Ledger

B. Trial Balance

C. Income Statement

D. Cash Flow Statement

4. What is the English term for "应收账款"?

A. Accounts Payable

B. Accounts Receivable

C. Inventory

D. Prepaid Expenses

5. What is the English term for "固定资产"?

A. Current Assets

英语会计笔试题目及答案

以下是一篇1000字的英语会计笔试题目及答案的文章：

英语会计笔试题目及答案

题目一：多选题

1. What is the basic accounting equation?

(A) Assets = Liabilities + Owner's Equity

(B) Revenue = Expenses + Owner's Equity

(C) Assets = Expenses + Liabilities

(D) Revenue = Assets - Liabilities

答案：A

2. Which of the following is a current liability?

(A) Accounts Receivable

(B) Prepaid Expenses

(C) Long-term Debt

(D) Accounts Payable

答案：D

3. Which financial statement reports a company's financial position at a specific point in time?

(A) Income Statement

(B) Balance Sheet

(C) Statement of Cash Flows

(D) Statement of Retained Earnings

答案：B

题目二：判断题

1. An increase in assets will result in a decrease in owner's equity.

会计英语

1 How do we understand these three accounting elements :assets、liabilities and owner’s equity?

Assets: an item of value that is owned and will provide future benefits is called an asset. Such items include cash, office supplies, office equipment and land.

A liability is an amount owed to another business.

The amount by which business assets exceed business liabilities is called owner’s equity. If there are no liabilities, the owner’s equity is equal to the total amount of the assets.

2 What are accounting assumptions?

1 accounting entity

2 going concern

3 monetary unit

4 accounting period

3 How do we distinguish accrual basis accounting from cash basis accounting?

以下是一份会计专业英语阅读理解题，请根据题目要求作答：阅读以下段落，并回答问题：

The balance sheet is a financial statement that provides information about a company's financial position at a specific point in time. It includes a list of assets, liabilities, and owner's equity.

The income statement is a financial statement that shows how much money a company has earned or lost over a specific period of time, usually a year. It includes a breakdown of income and expenses.

The cash flow statement is a financial statement that provides information about the cash that has come into and out of a company over a specific period of time. It includes operating, investing, and financing activities.

会计英文考试范围

一、选择题：

1、What is the term used to describe the difference between a company’s assets and its liabilities,

also residual in the assets of an entity that remains after deducting its liabilities?

Owner’s Equity.

2、Which financial statement shows whether the business earned a profit and also lists the types and

amounts of the revenues and expenses?

Income statement

3、Which of the following is another term for owner’s equity?

Net assets

4、Which of the following is true of the accounting entity principle?

Means that business records should be kept separately from the owner’s financial records.

5、Which is the accounting guideline that requires financial statement information to be supported

会计专业英文笔试题及答案

一、选择题（每题2分，共20分）

1. What is the primary purpose of financial statements?

A. To provide information for decision-making

B. To promote the company's image

C. To comply with tax regulations

D. To attract investors

答案：A

2. Which of the following is not a fundamental accounting principle?

A. Going concern

B. Historical cost

C. Accrual basis of accounting

D. Cash basis of accounting

答案：D

3. The matching principle is used to:

A. Match expenses with the revenues they generate

B. Match assets with the liabilities they generate

C. Match revenues with the assets they generate

D. Match liabilities with the expenses they generate

答案：A

4. What is the formula for calculating return on investment (ROI)?

一、words and phrases

1.残值 scrip value

2.分期付款 installment

3.concern 企业

4.reversing entry 转回分录

5.找零 change

6.报销 turn over

7.past due 过期

8.inflation 通货膨胀

9.on account 赊账

10.miscellaneous expense 其他费用

11.charge 收费

12.汇票 draft

13.权益 equity

14.accrual basis 应计制15.retained earnings 留存收益

16.trad-in 易新，以旧换新

17.in transit 在途

18.collection 托收款项

19.资产 asset

20.proceeds 现值

21.报销 turn over

22.dishonor 拒付

23.utility expenses 水电费

24.outlay 花费

25.IOU 欠条

26.Going-concern concept 持续经营

27.运费 freight

二、Multiple-choice question

1.Which of the following does not describe accounting? ( C )

A. Language of business

B. Useful ofr decision making

C. Is an end rathe than a means to an end.

ed by business, government, nonprofit organizations, and individuals.

会计英语练习题及答案

《会计英语》练习题及答案

⼀、单选题

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

注意：请将所有答案手写在答题纸上！

Ⅰ. Identify true (T) or false (F) statements (12X1′=12′)

F . 1. An income statement is a summary of the revenues and expenses of a business as of a specific date.

T 2. Accounting is thought to be the “language of business”because business information is communicated to stakeholders.

F 3. If a building is appraised for $90,000, offered for sale at $95,000, and the buyer pays $85,000 cash for it, the buyer would record the building at $90,000.

F 4. Cash equivalents are short-term highly liquid investment assets that are readily converted to a known cash amount, and have maturities of one year.

F 5. For good internal control over cash, all payments should be made from the petty cash, except for very large payments.

南开大学智慧树知到“会计学”《会计专业英语》网课测

试题答案

（图片大小可自由调整）

第1卷

一.综合考核(共15题)

1.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.()

A.正确

B.错误

2.An account receivable is a claim against a customer arising from a sale on account.()

A.正确

B.错误

3.When the perpetual inventory system is used, the inventory sold is debited to().

A.supplies expense

B.cost of merchandise sold

C.merchandise inventory

D.sales

4.A bank reconciliation should be prepared periodically because().

A.the depositors records and the banks records are in agreement

B.the bank has not recorded all of its transactions

会计英语考试题目及答案

一、选择题（每题2分，共20分）

1. What is the basic accounting equation?

A) Assets = Liabilities + Equity

B) Revenue - Expenses = Net Income

C) Assets = Liabilities

D) Liabilities = Equity

答案：A

2. Which of the following is not a type of financial statement?

A) Balance Sheet

B) Income Statement

C) Cash Flow Statement

D) Tax Return

答案：D

3. What is the purpose of adjusting entries in accounting?

A) To increase profits

B) To match revenues and expenses

C) To reduce taxes

D) To make the financial statements more complex

答案：B

4. What is the term for the process of recording transactions

in a journal?

A) Posting

B) Journalizing

C) Closing

D) Adjusting

答案：B

5. Which of the following is a non-current asset?

会计英语课后练习题含答案

一、选择题

1.Which of the following is an example of a current asset?

A. Land

B. Buildings

C. Accounts payable

D. Long-term bonds payable

Answer: C

2.Which of the following is an example of a non-current asset?

A. Inventory

B. Accounts receivable

C. Equipment

D. Prepd expenses

Answer: C

3.Which of the following is an example of a current liability?

A. Long-term loans payable

B. Owner’s equity

C. Accounts receivable

D. Accounts payable

Answer: D

4.Which of the following is an example of a non-current

liability?

A. Accounts payable

B. Salaries payable

C. Long-term loans payable

D. Rent payable

Answer: C

5.Which of the following is not included in the calculation of

会计英语笔试题目及答案

一、选择题（每题2分，共20分）

1. What does the term "Double Entry Accounting" refer to?

A. A method of recording financial transactions

B. A type of accounting software

C. An accounting qualification

D. A bookkeeping system

Answer: A

2. Which of the following is not a financial statement?

A. Balance Sheet

B. Income Statement

C. Cash Flow Statement

D. Budget Report

Answer: D

3. What is the purpose of an "Adjusting Entry"?

A. To correct errors in the books

B. To update the financial records

C. To prepare for the next accounting period

D. To summarize the transactions of the period

Answer: C

4. The term "Accrual Accounting" is used to describe:

A. Cash basis accounting

1. The economic resources of a business are called: B

A.Owner’s Equity

B.Assets

C.Accounting equation

D.Liabilities

2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D

A.A debit to the cash receivable account of $2100.

B.A credit to the accounts receivable account of $2100.

C.A debit to the cash account of $1400.

D.A debit to the accounts receivable account of $1400.

3. In general terms, financial assets appear in the balance sheet at: A

A.Face value.账面价值

B.Current value.现值

C.Market value.市场价值