会计英语测试 .pdfVIP

湖 南 外 国语 职 业 学 院 2009-2010学年度第二学期考试试卷A[闭卷] 考试科目： 会计英语 考试时间： 90分钟 总分：100分 制卷人： 匡瀛 题 号 一 二 三 四 五 总 分 ： 名 得 分 姓 评阅人 得分 一、填空题（共10小题，每小题1分，共10分） Write the missing words in the blanks. Choose words from the box.(10*1=10) ： 号 学 notes receivable service wear and tear civilization in balance non-interest-bearing journal books debit advance double-entry credit 1. Accounting is as old as the of human. ： 2. Accountants invented bookkeeping system that fueled the 级 班 Renaissance. 及 级 3. In modern business society, accounting is seen as a activity. 年 4. are more formal than accounts receivable as the result of credit sale. 5. Promissory notes are classified as interest-bearing notes and notes. 6. The collection of credit sales will be recorded by the to notes receivable or accounts receivable. 7. Building and equipments should be depreciated because of the . ： 8. If an accounting system is a manual one, transactions are recorded in the . 业 专 9. The double-entry system provides checks and balances to ensure that your books are always . 10. In double-entry system, each transaction has two journal entries: a and a credit. 得分 二、判断题（共10小题，每小题1分，共10分） Determine whether the following statements are true or false. Write T before the sentence if it is true and F before the sentence if it is false. (10*1=10) 1. ( ) Dividend is p