会计英语期末试卷
出卷人：叶君敏 适合06财会（1）（2）班级 2008-1-7
一、
你认识下列专业术语吗？请将他们译成中文。10分
accounting accounting equation accountants assets liabilities on credit debit side credit side freight charges the balance sheet 二、
选择正确答案。20分
1. The purpose of accounting is to ___________________.
A. provide financial information B. make economic decision C. levy taxes
2. The process of recording transactions in the journal is termed ______________________. A. posting B. journalizing C. the trial balance
3. If a company has liabilities of 19,000 and owner’s equity of 57,000 ,the assets of the company are ______________. A. 76,000 B. 38,000 C. 80,000
4. If a company has assets of 86,000 and liabilities of 9,600 .the owner’s
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equity of the company is __________________. A. 95,000 B. 8,000 C. 76,400
5. Which of the following is a liabilities account? A. withdrawals B. accounts receivable C. interest payable
6. Which of the following is an assets account? A. notes receivable B. commission C. bonds payable
7. Which of the following is an owner’s equity account? A. notes payable B. capital C. supplies
8. Which of the following is a revenue accounts? A. accounts payable
B. withdrawals C. commission
9. In the double –entry system, each transaction must be recorded _________________.
A. once B. twice C. three times
10. The income statement for a merchandising concern differs from that for a service firm is ____________. A. revenue from sales B. cost of goods sold
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C. operating expenses 三、
完成下列句子。10分 definition
of
accounting
tended
on
the
traditional_
1. Early
________________________functions of the account. 2. The
simplest
form
of
the
account
is
known
as
_________________________________. 3. The
simplest
and
most
flexible
type
of
the
journal
is
________________________________.
4. In some industries, it is common to give discounts for early payment called________________________. The
double-entry
system
is
based
on
_____________________________________. 四、
选词填空。10分
be divided into in order to in advance in engaged in play an important role in
1. An expense paid ___________________________ is known as a prepaid expense.
2. I get up early ________________________ catch the first bus to school.
3. A year can ________________________ twelve months.
4. Accounting_________________________________ modern society. 5. Mother is an accountants. So she _____________________ accounting career.
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五、 用所学知识解决下列问题。26 分
1. 请写出下列几个月的英文缩写。
一月 三月 六月 八月 十二月
2. 在下列各种T字型账户中，在借方和贷方分别记入“ +” 和“ -” ，以表示增加和减少。
assets liabilities capital
Dr. Cr. Dr. Cr. Dr. Cr.
income expenses Dr. Cr. Dr. Cr.
3. Record the following transactions by entering debits and credits directly in the T accounts. Set up the following T accounts: equipment ; supplies; accounts payable; cash; unearned fees; salary expense.
a. purchased equipment for 2,200 cash. b. Bought supplies on credit for 3,900 . c. Paid 2,000 on credit.
d. Paid the secretary two weeks’ salary, 300. e. Collected a fee of 1,600 in advance.
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4. Arrange the following activities in proper order by placing the numbers 1 through 6 in the blanks.
________The transactions are recorded in the journal. ________The entries are posted to the ledger. ________Financial statements are prepared.
________The transactions are analyzed from the source documents. ________The accounts are closed. ________A work sheet is prepared. 六、
你对课外知识的掌握如何呢？请翻译。14分
1、KFC 2、PRC
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