会计专业英语模拟题(开卷).docxVIP

WORD格式 专业资料整理 中国地质大学（北京）继续教育学院 2015 年 11 课程考试 《会计专业英语》模拟题（补） 1． Complete the translation between Chinese and English: （ 1） salvage value （ 2） depreciation （ 3） ratio analysis （ 4）所有者权益 （ 5） fiscal year （ 6） uncollectible accounts （ 7） double entry system （ 8） petty cash （ 9）流动资产 （ 10） gross profit （ 11） first in first out （ 12）资产负债表 （ 13） common-size analysis （ 14） corporations （ 15）经济业务 （ 16） short-term debt-paying ability 2． Label the following accounts as asset (A), liability (L), owner ’ s equity (OE), revenues (R) or expense (E) （ 1） Office Supplies （ 2） Professional Fees （ 3） Prepaid Insurance （ 4） Salary expense （ 5） Accounts Payable （ 6） Service Income （ 7） R. L. Osborn, Capital （ 8） Rent Expense （ 9） Accounts Receivable （ 10） Notes payable 3. Answer the question related to the topic of the conversation Why Isn’tThe A ccounting A M irror of What Happened? John: Leanne, can you explain w hat’sgoi ng on here w ith these monthly statements? L eanne: Sure, John. H ow can I help you? John: I don’tunderstand this last–in, first–out inventory procedure. It just doesn’tmake sense. Leanne: Well, what it means i s that we assume that the last goods we recei ve are the first ones sold. So the inventory is made up of the items w e purchased f irst. John: Yes, but that ’mys problem. It doesn ’workt that way! We always distribute the oldest produce first. Some o f that produce is perishable! We can ’ t keep any of it very long or it ’ ll spoil. Leanne: John, you don’tunder stand. We only assume that the products we distribute ar e the last ones received. We don’tactually have to distri bute the goods in this way. John: I always thought that accounting was supposed to show w hat really happened. It all sounds like “make believe”to me! W hy not report what r eally happens? Question: 第 1页（共 10 页） 中国地质大学（北京）继续教育学院 2015 年 11 课程考试 How would you r espond to John if you wer e Leanne? Casey Electronics ending’ inventory consists of 182 Model M43 CD players acquired through va