会计英语综合测试二答案.docVIP

综合测试题二参考答案 …………………………………………………………………………………………….. 一．英译汉 (每小题1分，共20分) 1. 清算 2. 商誉 3. 全面收益 4. 成本与市价孰低法 5. 股利 6. 股票分割 7. 合伙企业 8. 债券 9. 折旧 10. 优先股 11. 信用债券 12. 现金股利 13. 有限责任 14. 偿债基金 15. 库藏股票 16. 坏账准备 17. 加权平均法 18. 股东 19. 存货周转率 20. 无形资产 二．汉译英 (每小题1分，共20分) 1.Present value 2.Operating lease 3.LIFO method 4.Inventory 5. Extraordinary item 6.Paid-in capital 7. Outstanding stock 8. Asset impairment 9.Consolidated financial statement 10.Amortization 11. Gross profit method 12. Residual value 13. Declining-balance method 14. Physical inventory 15. Contingent liability 16. Annuity 17. Marketable securities 18. Callable bonds 19. Board of directors 20. Par 第三题 选择题(每小题1分，共15分) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 D A B A A D C D A C A C C C B 第四题 判断题(每小题1分，共10分) 1 2 3 4 5 6 7 8 9 10 √ √ ╳ √ ╳ √ ╳ ╳ √ √ 五．(每题1分，共10分) 1. Face amount 2. Net sales 3. Cost of merchandise sold, average inventory 4. Initial cost, residual value 5. Quick assets, current liabilities 6. earnings per share 六．（每题1分，共5分） 1. Uncollectible accounts expense 2. Retail inventory method 3. Units-of-production method 4. Revenue expenditures 5. Cash dividend 七．（每分录2分，共20分） 1. Accounts receivable 8,000 Sales 8,000 Cost of merchandise sold 4,500 Merchandise inventory 4,500 2. Allowance for doubtful accounts 2,500 Accounts receivable 2,500 3. Accounts receivable 2,500 Allowance for doubtful accounts 2,500 Cash 2,500 Accounts receivable 2,500 4. Accounts payable 1,000 Notes payable 1,000 5. Notes payable 1,000 Interest expense 30 Cash 1,030 6. Cash 110,000 Preferred stock 100,000 Paid-in capital in excess of par 10,000 7. Cash dividends 10,000 Cash dividends payable 10,000 8. Uncollectible accounts expense 200 Allowance for doubtful accounts 200