会计专业英语期末考试练习卷(new).pdfVIP

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1华南农业大学期末考试试卷（B卷）

考试类型：（闭卷）考试时间：120分钟

学号姓名年级专业

题号一二三四五总分

得分

评阅人

一、单选题（请将每小题的答案填在下面的答题栏中，每小题1分，共15分）

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1.Theeconomicresourcesofabusinessarecalled:B

A.Owner’sEquity

B.Assets

C.Accountingequation

D.Liabilities

2.DTKCompanyhasa$3500accountsreceivablefromGRSCompany.OnJanuary20,GRS

Companymakesapartialpaymentof$2100toDTKCompany.ThejournalentrymadeonJanuary20

byDTKCompanytorecordthistransactionincludes:D

A.Adebittothecashreceivableaccountof$2100.

B.Acredittotheaccountsreceivableaccountof$2100.

C.Adebittothecashaccountof$1400.

D.Adebittotheaccountsreceivableaccountof$1400.

3.Ingeneralterms,financialassetsappearinthebalancesheetat:A

A.Facevalue.账面价值

B.Currentvalue.现值

C.Marketvalue.市场价值

D.Estimatedfuturesalesvalue.

4.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept:D

A.Theuseofavouchersystem.

B.Preparationofadailylistingofallchecksreceivedthroughthemail.

C.Thedepositofcashreceiptsintactinthebankonadailybasis.

D.Theuseofcashregisters.

5.Whichofthefollowingitemsisthegreatestindollaramount?D

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会计专业英语期末考试练习卷(new)--第2页

A.Beginninginventory

B.Costofgoodssold.

C.Costofgoodsavailableforsale

D.Endinginventory

6.Why