会计英语(B)试题及答案.docVIP

会计英语期末考试题（B卷） I. Words and terms (20%) 1. bankruptcy _________ 2. financial performance________ 3. debit ______________ 4. compound entry__________ 5. accrual accounting__________ 6. gross proceeds____________ 7. marketable securities __________ 8.operating expenses___________ 9. cash flow______________ 10. store credit_____________ 11.预付费用 ＿＿＿＿＿＿＿＿ 12.累计折旧＿＿＿＿＿＿ 13.试算平衡＿＿＿＿＿＿＿＿ 14.资产负债表＿＿＿＿＿＿＿＿ 15.业主提款账户＿＿＿＿＿＿＿ 16.坏账准备账户＿＿＿＿＿＿＿＿ 17.贴现利息 ＿＿＿＿＿＿＿＿ 18.会计循环＿＿＿＿＿＿＿ 19.股 息＿＿＿＿＿＿＿＿ 20.日记账 ＿＿＿ II Fill in the blanks with proper words.(20%) 1. Accounting profession is sorted into ____________________, government accounting, management accounting and __________________. 2._________________,____________________________,_________________________are the three basic forms of business activities. 3.____________________________ is considered as the heart of modern accounting. 4. Basically, the T account has three parts: _______________, the debit and ______________. Each source document should include at least three parts: the date, the _________________ and ______________________________________. 6. After the transactions have been entered in the journal, they must be transferred to the _______________________________ and this process is called ____________. 7. The first step of the closing entries is the ________________ accounts are closed by transferring their balances to the ___________________________ account. 8. At the beginning of accounting period, the investment cost of marketable securities includes _____________________, taxes, and ________________________ . 9. The accounts that can’t be collected are called _____________________________ or ___________________. 10. A 60-day, 6%, $4000 note was issued on October 3rd. The note will be due on ________________ and the maturity value of the note is _________________. III. Write T ( true) before the statements which are tru