会计专业英文课程习题集锦.docxVIP

会计专业英文课程习题集锦

Chapter1:FundamentalAccountingConceptsPrinciples

本章旨在检验你对会计基本概念、假设、原则及会计等式的理解与应用能力。

MultipleChoiceQuestions(MCQs)

1.Whichofthefollowingbestdescribesthebasicaccountingequation?

A)Assets+Liabilities=OwnersEquity

B)Assets=Liabilities-OwnersEquity

C)Assets=Liabilities+OwnersEquity

D)Assets+OwnersEquity=Liabilities

2.Theprinciplethatstatesthatexpensesshouldberecognizedinthesameperiodastherevenuestheyhelptogenerateisknownasthe:

A)HistoricalCostPrinciple

B)MatchingPrinciple

C)FullDisclosurePrinciple

D)RevenueRecognitionPrinciple

Exercise:ApplicationofAccountingPrinciples

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Chapter2:TheAccountingCycle

会计循环是会计工作的基石。本章习题将检验你对从交易分析到财务报表编制整个流程的掌握程度。

TransactionAnalysis

Foreachofthefollowingtransactions,indicatetheeffectontheaccountingequation(Assets=Liabilities+OwnersEquity).Specifytheaccountsandthedirectionofthechange(increase/decrease).

Example:Theownerinvestscashintothebusiness.

Effect:Assets(Cash)increase;OwnersEquity(Capital)increase.

Transactions:

JournalEntriesT-Accounts

1.OnJanuary1,ABCConsultingisstartedwithaninvestmentof$Xbytheowner,Mr.A.

*(Note:Forthepurposeofthisexercise,actualmonetaryvaluesarenotprovided.Inarealtestingscenario,specificamountswouldbegiven,andstudentswouldbeexpectedtousethemintheircalculationsandpostings.)*

AdjustingEntries

Identifythetypeofadjustingentryrequiredforeachofthefollowingscenarios(e.g.,prepaidexpense,unearnedrevenue,accruedrevenue,accruedexpense)andpreparethenecessaryadjustingjournalentryinEnglish.

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Chapter3:FinancialStatements

掌握财务报表的编制与解读是会计学习的核心目标之一。

PreparationofFinancialStatements

*(Note:AtablewithhypotheticalaccountnamessuchasCash,AccountsReceivable,Inventory,AccountsPayable,SalesRevenue,CostofGoodsSold,OperatingExpenses,etc.,andtheirrespectivedebitorcreditbalances