实用会计英语 教学课件 作者 郭梅 郭丽芳 会计英试题1 答案.docVIP

《会计英语》期末考试题 Part I Words and phrases translation Section I: Translate the following Chinese into English (13*1’=13’)???? 收入 Revenue 净销售额 Net sales 利息收益 Interest income 投资收入 Investment revenue 总收入 Total Revenues 费用 Expenses 销货成本 Cost of goods sold 销售费用 Selling expenses 管理和总务费用 General and administrative expenses 利息费用 Interest expense 所得税 Income taxes 总费用 Total expenses 净收益 Net Income Section II: Translate following English into Chinese ((20*1’=20’)) Cash 现金 Short-tern Investment 短期投资 Notes Receivable 应收票据 Accounts Receivable 应收账款 Allowance for Bad Debts 坏账准备 Others Receivables 其他应收款 Inventories 存货 Plant Assets 固定资产 Accumulated Depreciation 累计折旧 Intangible Assets 无形资产 Short-term Loans 短期贷款 Notes Payable 应付票据 Accounts Payable 应付帐款 Accrued Payroll 应付工资 Taxes Payable 应交税金 EBIT 息税前收益 Long-term Loans 长期借款 Bonds Payable 应付债券 Paid-in Capital 股本 Retained Earnings 留存收益 Part II Sentences translation (3*5’=15’) 1．应收账款是用于记录由于销售商品或提供服务而产生的对客户的要求权的账户。应收账款通常有望在正常营业期内无条件转变为现金。2. 长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券、长期应付款项等。 资产负债表是企业在某一特定时日通常是在会计年度末财务状况的反映。收益表也称损益表，是企业在一定时期盈利或亏损的总称，比如一个月，三个月或一年。现金流量表是用来分析在特定时间内现金和现金等价物的流入流出量。 Part III Decide whether the statements are true or false. Write “T” for “True” and “F” for “False” (10*1’=10’) 1. F 2. F 3. F 4. T 5. F 6. T 7.F 8. T 9. F 10 T Part IV Choose the best answer for each statement below (12*2’=24’) (1) A (2) B (3) A (4) C (5) C (6)D (7)B (8)B (9) D (10) A (11) C (12) C Part V Analyze following business transactions and make a trial balance (18’) (1) Dr: Cash $9,000 Cr: Capital Stock $9,000 (2) Dr: Plant Asset $3,000 Cr: Cash $3,000 (3) Dr: