会计英语测试
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2021年01月17日 01:41
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相思成语-惊讶
湖
南
外
国
语
职
业
学
院
2009-2010
学年度第二学期考试试卷
A[
闭卷
]
考试科目：
会计英语
考试时间：
90
分钟
总分：
100
分
制卷人：
匡瀛
题
号
得
分
评阅人
得分
一、填空题（共
10
小题，每小题
1
分，共
10
分）< br>
一
二
三
四
五
总
分
专
业
：
年
级
及
班
级
：
学
号
：
姓
名
：
Write the missing words in the blanks. Choose words from the box.(10*1=10)
notes receivable
civilization
journal
advance
service
in balance
books
double- entry
wear and tear
non-interest-bearing
debit
credit
1. Accounting is as old as the
of human.
2.
Accountants
invented
bookkeeping
system
that
fueled
the
Renaissance.
3. In modern business society
, accounting is seen as a
activity.
4.
are
more
formal
than
accounts
receivable
as
the
result
of
credit sale.
5. Promissory notes are classified as interest-bearing notes and
notes.
6.
The
collection
of
credit
sales
will
be
recorded
by
the
to
notes
receivable or accounts receivable.
7. Building and equipments should be depreciated because of the
.
8. If an accounting system is a manual one, transactions are recorded in the
.
9. The double-entry system provides checks and balances to ensure that
your books
are always
.
10. In double-entry system, each transaction has two journal entries: a
and a credit.
得分
二、 判断题（共
10
小题，每小题
1
分，共
10
分）
Determine
whether
the
following
statements
are
true
or
false.
Write
T
before
the
sentence if it is true and
F
before the sentence if it is false. (10*1=10)
1.
(
) Dividend
is paid
in proportion to the number of shares of stock
held by the
investors.
2.
(
) Stock must be issued at par value.
3.
(
) Preferred stockholders have access to the financial report of the company
.
4.
(
) Preferred stock is always better than common stock.
5.
(
) If a corporation issues preferred stock, it can
’
t issue common stock.
6.
(
) The board of directors will appoint the corporate officers and managers.
7.
(
) The cost of marketable securities is the purchase price.
8.
(
) All securities are current and bonds are non-current.
9.
(
)
A positive cash
flow
indicates that a
company
’
s cash
inflow
is
larger
than
cash outflow.
10.
(
) More profit means more cash on hand.
得分
三、配对题（共
15< br>小题，每小题
2
分，共
30
分）
Match the accounting terms
in Column A with
the Chinese explanations
in Column
B and write the numbers in the brackets (
将数字填入括号内
). (15*2=30)
Column A
Column B
（
）
Revenues from Sales
1.
销售退回与折让
（
）
Cost of Goods Sold
2.
营业费用
（
）
Profit
3.
销售毛利
（
）
Net Income
4.
销售收入
（
）
Gross Proceeds
5.
已销货成本
（
）
Operating Expenses
6.
商业折扣与销售折扣
（
）
Sales Return and Allowance
7.
利润
（
）
Trade Discount and Sales Discount
8.
净收益
（
）
Temporary Account
9.
临时账户
（
）
Contra Account
10.
备抵账户
（
）
Delivery Date
11.
交货日期
（
）
Production Method
12.
固定资产
（
）
Accelerated Method
13.
产量法
（
）
Plant Asset
14.
加速折旧法
（
）
Accumulated Depreciation
15.
累计折旧