会计英语(终了).docVIP

PAGE PAGE 13 会计英语（一）复习 I. Choose the best answer in the following question 复习：1-7题目计算题目（2分，10题共20分） 1 An Introduction to Accounting ( C ) 1.What is the term used to describe the difference between a company’s assets and its liabilities, also residual in the assets of an entity that remains after deducting its liabilities?(资产-负债=所有者权益) 用来描述一个公司的资产和负债之间的差的术语是什么，也可以说实体的资产减去负债的剩余是什么？ A. Net Income. B. Shares. C. Owner’s Equity. D. Revenue. ( D ) 2. Which financial statement shows whether the business earned a profit and also lists the types and amounts of the revenues and expenses? 显示企业是否盈利，还列出了类型、收入和支出的金额的财务报表是？ A. Balance sheet. B. Statement of owner’s equity. C. Cash flow statement. D. Income statement.(利润表) ( C ) 3. Which of the following is another term for owner’s equity? 所有者权益的另一种说法是？ A. Net Income. B. Expenses. C. Net assets.(净资产) D. Revenue. ( C ) 4. Which of the following is true of the accounting entity principle(会计主体原则)? Requires the sole proprietors have unlimited liability.(要求经营者有无限责任？) Requires that partnership income be taxed at the partnership level. (要求合资企业的收入按准则收税？) C. Means that business records should be kept separately from the owner’s financial records (意味着应记录发生过业务，且每个所有者的财务记录必须与其他所有者的分开存放。) D.Require that partnerships have written agreements.(意味着合作伙伴有书面协议？) ( D ) 5. Which is the accounting guideline(指导原则) that requires financial statement information to be supported by evidence(证据) other than someone’s imagination or opinion(判断)? A. Accounting entity principle.(会计主体原则) B. Monetary unit principle.(货币计量原则) C. Going-concern principle.(指导性原则) D. Objectivity principle.(客观性原则) ( A ) 6. If a business is not being sold or closed, the amounts reported in the accounts for assets used in operations are based on costs. This practice is justified by which principle? 如果一个企业没有被出售或关闭，大量报道的帐户中的操作中使用的资产是基于成本。这种做法是合理的原则？ A. Cost principle.(成本原则) B. Accounting entity principle. (会计主体原则)