會計(jì)英語試卷

會計(jì)英語試卷一、選擇題（每題2分，共20分）1.Whichofthefollowingisthecorrecttranslationfor"借方"inaccountingterms?A.CreditB.DebitC.BalanceD.AssetA.FinancialstatementsB.BalancesheetD.Cashflowstatement3.WhatistheEnglishtermfor"折舊"?A.DepreciationB.AmortizationC.ImpairmentD.AppreciationB.GrossmarginC.EquityD.Currentratio5.Theprocessofrecordingfinancialtransactionsisknownas______.A.AccountingB.AuditingC.BookkeepingD.Budgeting6.Whatistheoppositeofa"liability"inaccounting?A.EquityB.AssetC.RevenueD.Expense7.The"breakevenpoint"iswheretotalexpensesareequalto______.A.TotalrevenueC.GrossprofitD.Operatingprofit8.Whichofthefollowingisnotapartoftheaccountingequation?A.AssetsB.LiabilitiesC.EquityD.Revenue9.Theterm"現(xiàn)金流"isbesttranslatedtoEnglishas______.A.CashflowB.CashoutflowC.CashinflowD.Cashbalance10.WhatistheEnglishtermfor"應(yīng)付賬款"?A.AccountspayableB.AccountsreceivableC.InventoryD.Prepaidexpenses二、填空題（每題2分，共20分）11.TheaccountingperiodthatendsonDecember31stisknownasthe______fiscalyear.12.Inaccounting,______expensesareexpensesthathavebeenincurredbutnotyetpaid.14.______accountingistheprocessofrecordingfinancialtransactionsinthebooksofaccount.16.______accountingisbasedonthehistoricalcostprinciple,whichmeansthatassetsarerecordedattheiroriginalcost.17.The______methodofinventoryvaluationassumesthattheoldestinventoryissoldfirst.三、名詞解釋（每題5分，共25分）21.Accrualaccounting22.Depreciation23.Capitalexpenditure24.Liquidityratio25.Auditing四、簡答題（每題10分，共30分）26.Explainthedifferencebetweenthecashbasisandaccrualbasisofaccounting.27.Whatarethethreemainfinancialstatementsandwhatinformationdoeseachprovide?28.Describetheconceptofmatchingprincipleinaccounting.29.Howdoesthedoubleentrysystemworkinaccounting?五、案例分析（每題15分，共30分）一、選擇題答案：1.B.Debit2.A.Financialstatements3.A.Depreciation5.B.Equity6.D.Inventory7.C.Accrualbasis8.B.Liabilities9.D.Dividends10.A.Assets二、填空題答案：11.Balancesheet12.Revenue13.Expense14.Capital15.Liabilities三、名詞解釋答案：16.Theprocessofsystematicallyrecording,classifying,andsummarizingfinancialtransactionsofabusiness.18.Thedifferencebetweentotalrevenuesandtotalexpensesinaperiod.19.Theowner'sclaimtotheassetsofabusinessafterallliabilitieshavebeenpaid.20.Amethodofaccountingwhererevenueandexpensesarerecordedwhentheyareearnedorincurred,regardlessofwhencashisreceivedorpaid.四、簡答題答案：23.Ajournalisachronologicalrecordofallfinancialtransactionsofabusiness.Eachtransactionisrecordedasajournalentry,showingthedate,accountsinvolved,andtheamountsdebitedandcredited.24.Thedoubleentrysystemensuresthattheaccountingequationremainsbalancedrequiringeachtransactiontoberecordedwithequaldebitsandcredits.五、案例分析答案：基本概念：會計(jì)、財(cái)務(wù)報(bào)表、收入、費(fèi)用、資產(chǎn)、負(fù)債、所有者權(quán)益、折舊、利潤。會計(jì)等式：資產(chǎn)=負(fù)債+所有者權(quán)益。會計(jì)基礎(chǔ)：權(quán)責(zé)發(fā)生制、收付實(shí)現(xiàn)制。會計(jì)循環(huán)：交易記錄、日記賬、分類賬、財(cái)務(wù)報(bào)表。資產(chǎn)、負(fù)債和所有者權(quán)益的核算：固定資產(chǎn)、存貨、應(yīng)收賬款、應(yīng)付賬款、股東權(quán)益。收入和費(fèi)用的核算：營業(yè)收入、營業(yè)成本、期間費(fèi)用、所得稅。財(cái)務(wù)報(bào)表分析：利潤表、資產(chǎn)負(fù)債表、現(xiàn)金流量表、所有者權(quán)益變動表。各題型所考察學(xué)生的知識點(diǎn)詳解及示例：選擇題：考察學(xué)