2020年新版会计专业英语模拟题(开卷).docxVIP

PAGE PAGE # / 10 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 s equity （OE）, revenues （R）2． s equity （OE）, revenues （R） （ 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 Isnt TheAccountingA Mirror of What Happened? John: Leanne, can you explain whats going on here with these monthly statements? L eanne: Sure, John. H ow can I help you? Joh n: I don un dersta nd this last -n, first-out i nven tory procedure. It just does nt make se nse. Leanne: Well, what it meansisthatweassumethat thelast goodswereceivearethefirst ones sold.Sotheinventoryismadeupoftheitemswepurchasedfirst. John: Yes, but that msy problem. It doesn wtork 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,youdont understand. Weonlyassumethat theproductswedistributearethelast onesreceived.Wedont actuallyhavetodistributethegoodsinthisway. John: I always thought that accounting was supposed to show what really happened . It all sounds like“makebelieve”to me!Why not report what really happens? Question: How would you respond to John if you were Leanne? 4. Casey Electr onics ehding inventory consists of 182 Model M43 CD players acquired through various purchases, as follows: Specific Purchase Number of Un its Cost per Unit Total Cost Beg inning in ventory 34 $270 $9180 First purchase 60 282 16,920 Second purchase 256 2