《会计专业英语》期末复习资料.docVIP

《会计英语》复习资料

二、单选（红字为对旳答案）:

Finａncialrｅpｏrtsareusedｂy

ｄ.

ａｌlｏftheａbovｅ

１.Ｆorａcｃouｎtingpurpｏses,thebusinｅssｅnｔｉtyshouｌdbeconsideｒeｄｓepaｒａtefromｉtsｏwnerｓiftheeｎtiｔyis（）

d．

ａllｏｆtheaｂoｖe

2.Whｉｃｈoｆｔhefolloｗiｎｇbeｓtｄｅsｃribｅｓaｃcｏｕntｉng？

b．

ｉｓａninformatｉoｎsysｔemthatproviｄeｓｒｅｐｏｒtstｏstaｋeholｄｅrs

3．Usingａccruaｌａccountiｎg,expensｅsareｒｅcordedandrｅｐortedonｌy

a.

wｈentheyareiｎcｕｒrｅｄ,wｈｅｔhｅrｏrｎotcasｈｉspａiｄ

4.Tｈｅｍeasuｒｅmenｔbａsesexｃｌｕde（)

c.

Salepriｃｅ

5.Debtsｏｗedｂyaｂｕsｉneｓsarerｅfｅｒｒedｔｏaｓ(）

d．

lｉａbｉｌities

6．Wｈichofthｅfｏｌｌowｉngfinaｎcialstatｅmentｓrepoｒtｓｉｎｆｏrmationasofaspeｃifiｃdate?

ｃ.

ｂalancesｈeet

７．Ｃａsｈinvesｔmeｎtsmａdｅｂyｔｈeownertｏthebusinesｓareｒｅporｔｅdoｎｔhesｔatemenｔoｆcashfloｗｓinthe

a.

finａnｃinｇａctiｖｉtiessｅcｔion

8.Thｅａcｃｏｕｎtｉｎgｅqｕatｉｏnmayｂｅexpｒｅsseｄaｓ

d.

Ａｓsｅts-Ｌｉａbiｌitｉeｓ=OwｎｅrsEquｉty

9．Whiｃｈofｔhefoｌlｏwiｎgｇroupｓoｆａccｏｕnｔshavｅaｎormalcreditｂalanｃe?

a.

rｅvenueｓ,ｌiａｂｉｌｉties,ｃａpital

１0.Whichoｆthｅfｏlloｗｉnggｒｏupsofａccouｎtｓhａｖeａｎormaｌdｅｂitbalaｎcｅ？

d.

aｓseｔｓ,expeｎｓes

11.Whichoftｈefｏlｌowinｇtｙｐｅｓoｆaccｏｕntshavｅaｎｏｒmalｃreditbaｌａnｃｅ？

c.

reｖenuesaｎｄlｉabilｉtｉｅｓ

12.Iｎｔheacｃｏuntｉngｃｙｃｌe,ｔhｅlａｓtstepｉs()

a.

pｒeparｉnｇａｐost-ｃloｓingtｒiaｌbaｌanｃｅ

1３.Ｗｈｉchofthｅfolｌoｗiｎｇsｈouｌdnoｔbｅcｏｎsidｅredcａｓｈbｙanaccouｎtanｔ?

c.

ｐostａgesｔaｍps

14.Abanｋreconcｉlｉａtioｎsｈoｕｌdbeｐreparｅdpｅｒiｏdｉcａllyｂecauｓｅ()

c．

aｎydiffｅrｅｎｃｅsbetweenthｅdｅposｉtｏr＇ｓrecoｒdsaｎdthebａnｋsrｅｃｏrdｓsｈouldbｅdeteｒmiｎed,anｄａnyerrｏrsmaｄeｂyeｉthｅｒpaｒtｙｓhｏuldbediscovｅreｄaｎdcｏｒrected

15.Ｔheaｍounｔｏftｈeoｕｔstａndinｇcｈecksisｉncｌudeｄontheｂankｒｅconcilｉａtiｏnａｓａ(ｎ）()

ｃ．

dｅdｕｃｔｉoｎｆrｏmｔｈｅbalaｎcepｅrbanｋstatemｅnｔ

1６.Theａｓｓｅtcreａｔｅdｂyabusinessｗｈｅniｔｍakesaｓａlｅonaccounｔistermｅｄ

c.

acｃｏuｎtsrecｅivaｂle

１7.WｈatｉsthetypeofaｃcountａndnｏｒｍａlｂalａnceoｆAllｏｗancefoｒDｏuｂｔfｕlAｃcｏuntｓ?

ａ.

Ｃｏntraassｅt,