会计学专业会计英语试题.docVIP

words and phrases 残值 scrip value 分期付款 installment concern 企业 reversing entry 转回分录 找零 change 报销 turn over past due 过期 inflation 通货膨胀 on account 赊账 miscellaneous expense 其他费用 charge 收费 汇票 draft 权益 equity accrual basis 应计制 retained earnings 留存收益 trad-in 易新，以旧换新 in transit 在途 collection 托收款项 资产 asset proceeds 现值 报销 turn over dishonor 拒付 utility expenses 水电费 outlay 花费 IOU 欠条 Going-concern concept 持续经营 运费 freight  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. D.Used by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) A.Information us