会计专业英语模拟题.docVIP

《会计专业英语》模拟题（补）

1．CompletethetranslationbetweenChineseandEnglish:

（1）salvagevalue

（2）depreciation

（3）ratioanalysis

（4）所有者权益

（5）fiscalyear

（6）uncollectibleaccounts

（7）doubleentrysystem

（8）pettycash

（9）流动资产

（10）grossprofit

（11）firstinfirstout

（12）资产负债表

（13）common-sizeanalysis

（14）corporations

（15）经济业务

（16）short-termdebt-payingability

2．Labelthefollowingaccountsasasset(A),liability(L),owner’sequity(OE),revenues(R)orexpense(E)

（1）OfficeSupplies

（2）ProfessionalFees

（3）PrepaidInsurance

（4）Salaryexpense

（5）AccountsPayable

（6）ServiceIncome

（7）R.L.Osborn,Capital

（8）RentExpense

（9）AccountsReceivable

（10）Notespayable

3.Answerthequestionrelatedtothetopicoftheconversation

WhyIsn’tTheAccountingAMirrorofWhatHappened

John:Leanne,canyouexplainwhat’sgoingonherewiththesemonthlystatements

Leanne:Sure,John.HowcanIhelpyou

John:Idon’tunderstandthislast–in,first–outinventoryprocedure.Itjustdoesn’tmakesense.

Leanne:Well,whatitmeansisthatweassumethatthelastgoodswereceivearethefirstonessold.Sotheinventoryismadeupoftheitemswepurchasedfirst.

John:Yes,butthat’smyproblem.Itdoesn’tworkthatway!Wealwaysdistributetheoldestproducefirst.Someofthatproduceisperishable!Wecan’tkeepanyofitverylongorit’llspoil.

Leanne:John,youdon’tunderstand.Weonlyassumethattheproductswedistributearethelastonesreceived.Wedon’tactuallyhavetodistributethegoodsinthisway.

John:Ialwaysthoughtthataccountingwassupposedtoshowwhatreallyhappened.Itallsoundslike“makebelieve”tome!Whynotreportwhatreallyhappens

Question:

HowwouldyourespondtoJohnifyouwereLeanne

4.CaseyElectronics’endinginventoryconsistsof182ModelM43CDplayersacquiredthroughvariouspurchases,asfollows:

SpecificPurchaseNumberofUnitsCostperUnitTotalCost

Beginninginventory34$270