专业英语期末考试试卷[五篇材料].pdf

人人好公，则天下太平；人人营私，则天下大乱。——刘鹗

专业英语期末考试试卷[五篇材料]

第一篇：专业英语期末考试试卷

2014年上学期专业英语期末考试试卷

一.Referringtothetermslistedintheleftcolumn,placethe

appropriateletternexttothecorrespondingdescription.(12＇)

a.Assets1.inflowsofassets

b.Owners’Eincome

c.Rbablefuturebenefits

d.Liabilities4.outflowsofassets

e.Eassets

f.NetEbablefuturesacrifices

二．ChoosetheBestAnswerforEachItemBelow(15＇)

1.Whichofthefollowingconceptsbelongstoaccounting

assumption?

a.Conservatismb.Consistencyc.Materialityd.Money

measurement

2.Whichofthefollowinggroupsusesaccounting

informationforplanningacompany’sprofitabilityandliquidity?

a.Managementb.Creditorc.Investorsd.Corporation

3.Acreditisontheright-handsideof_______.a.anassets

accountonly

b.aliabilityaccountonly

c.anowner’sequityaccountonly

d.allaccounts

4.Apurchaseofofficeequipmentoncreditrequiresacredit

to_________.a.PlantandEquipmentb.Cashc.Equipment

Expensed.AccountPayable

5.AsaleismadeonJune1for$200ontermsof2/10,n/30on

whichasalereturnof$50isgrantedonJune7.Thedollaramount

人人好公，则天下太平；人人营私，则天下大乱。——刘鹗

receivedforpaymentinfullonJune9is

________.a.$200b.$150c.$147d.$144

三.TranslatetheFollowingEnglishintoChinese（25’）

1.Assetsareeconomicresources,whichareownedby