会计英语试卷1名师精心制作教学资料.pdfVIP

会计专业英语期末考试试卷 1 考试时间：2 小时 总分：100 分 一、判断：每题1 分，共10 分（正确的在题后括号内打钩，错误的打叉。） 1、Retained earning is not an asset; it is an element of stockholders’ equity. ( ) 2、在收付实现制下，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。（ ） 3、The subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receivable account in the genera ledger.( ) 4 、Cash budgets are not important to the management of cash flows. ( ) 5、Profits decrease th owner’s equity in the business. （ ） 6、All inventories shall be taken stock periodically. ( ) 7 、In th periodic inventory system(实地盘存制), th business does not k p a continuous record of the inventory on hand. ( ) 8、Non-current liabilities ar obligations that must b paid within on year or th operating cycle (whichever is longer). ( ) 9、Centra to the definition of a contingent liability is the elementof uncertainty. ( ) 10、The owner’s equity in a business is increased by borrowing money from a bank. ( ) 二、单项选择题：每题2 分，共20 分（每题只有1 个正确答案，多选或选错不 得分） 1、When an amount is entered on the ( ) side of an account, it is a credit, and th account is said to be credited. A 、left B 、right C 、left or right D 、others 2、Which is not included in long-term assets? ( ) A 、fixed assets B 、intangible assets C 、cash D 、deferred assets 3、If a delivery truck costs ＄10,000 and has an estimated residua value （残 值） of ＄2,000 at the end of its estimated usefu life of five years, the annua depreciation would be( ) under the straight-line method. A 、＄2,400 B 、＄2,000 C 、＄1,800 D 、＄1,600 4 、Total assets will be ( ) by the act of borrowing money from a bank. A 、decreased B 、increased C 、remained (保持不变) D 、uncertain 5、The owners of a corporation （股份公司）are termed (称为) （ ） A 、stockholders B 、investors C 、creditors D 、none of above(都不是) 6、（ ）