会计学专业_会计英语试题[1].pdfVIP

一、 wordsandphrases 1. 残值 scripvalue 15. retainedearnings 留存收益 2. 分期付款 installment 16. trad-in 易新，以旧换新 3. concern 企业 17. intransit 在途 4. reversingentry 转回分录 18. collection 托收款项 5. 找零 change 19. 资产 asset 6. 报销 turnover 20. proceeds 现值 7. pastdue 过期 21. 报销 turnover 8. inflation 通货膨胀 22. dishonor 拒付 9. onaccount 赊账 23. utilityexpenses 水电费 10. miscellaneousexpense 其他费 24. outlay 花费 用 25. IOU 欠条 11. charge 收费 26. Going-concernconcept 持续经 12. 汇票 draft 营 13. 权益 equity 27. 运费 freight 14. accrualbasis 应计制 二、 Multiple-choicequestion 1.Whichofthefollowingdoesnotdescribeaccounting?(C) A.LanguageofbusinessB.UsefulofrdecisionmakingC.Isanendrathethanamea nstoanend. D.Usedbybusiness,government,nonprofitorganizations,andindividuals. 2.Anobjectiveoffinancialreportingisto(B) - 来源网络，仅供个人学习参考 A.Assesstheadequacyofinternalcontrol. B.Provideinformationusefulforinvestordecisions.C.Evaluatemanagement resultscomparedwithstandards.D.Provideinformationoncompliancewithes tablishedprocedures. 3.Whichofthefollowingstatementsis(are)correct?(B) A.Accumulateddepreciationrepresentsacashfundbeingaccumulatedforther eplacementofplantassets. B.Acompanymayusedifferentdepreciationmethodsinitsfinancialstatement sanditsincometaxreturn. C.Thecostofamachineincludesthecostofrepairingdamagetothemachineduri ngtheinstallationprocess. D.Theuseofanaccelerateddepreciationmethodcausesanassettowearoutmore quicklythandoesuseoftheunit-of-productmethod. 4.Whichofthefollowingis(are)correctab