会计英语练习.docxVIP

一.判断： 1.在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。（???）? 2. All?inventories?shall?be?disclosed?at?historical?cost?in?accounting?statement.?(????)?? 3. Long-term?assets?include?cash,?fixed?assets,?intangible?assets?and?deferred?assets.?(????)?? 4.Current?liabilities?are?obligations?that?don’t?need?to?be?paid?within?one?year?or?the?operating?cycle?(whichever?is?longer).?(????)?? 5. Total?assets?will?be?decreased?by?the?act?of?borrowing?money?from?a?bank.?(????)?? 6.当一笔应收账款作为坏账被冲销时，顾客就没有偿还的义务了。(????)?? 7.Receivables?and?prepayments?shall?be?accounted?for?according?to?actual?amount(实际发生额).?(????)?? 8.The?values?of?all?assets?are?to?be?recorded?at?historical?costs?at?the?time?of?acquisition(取得).??（??）??? 9.The?owners?of?a?corporation（股份公司）are?termed?(称为)?creditors.（???）? 10.The?statement?of?cash?flows?reports?the?entity’s?cash?receipts?and?cash?payments?during?the?period.?(????)? 二.单项选择题：） 1. When?an?amount?is?entered?on?the?(???)?side?of?an?account,?it?is?a?debit,?and?the?account?is?said?to?be?debited.?? A. left????????B. right?????????C. left?or?right????D. others? 2.If?a?delivery?truck?costs?＄12,000?and?has?an?estimated?residual?value?of?＄2,000?at?the?end?of?its?estimated?useful?life?of?five?years,?the?annual?depreciation?would?be(????)?under?the?straight-line?method.? A.＄2,800????B.＄2,000??????C.＄1,800??????D.＄1,600? 3. Accelerated?methods?of?depreciation?doesn’t?include?(???????)?? A. the?sum-of-the-years’-digits?method?????? B. the?production?method? C. the?declining-balance?method??????????? D.A?and?C?? 4. Profits?(????)?the?owner’s?equity?in?the?business.?? A. decrease??B. increase???C. don’t?change????D. uncertain 5. Retained?earning?is?not?an?(????);?it?is?an?element?of?(????).?? A. asset,?asset?????????????????? B. owners’?equity,?owners’ equity? C. asset,?owners’?equity?????????? D. owners’?equity,?asset? 6.（???）是指会计忽略通货膨胀影响，对货币价值变动不作调整。? A. the?entity?concept????????????B. the?going-concern?concept? C.the?time-period?concept???????D.the?stable-monetary-unity?c