会计英语

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2024年3月31日发(作者：)

会计英语

一、判断题

1. Accounts are records of increases and decreases in individual financial

statement items. 账户是个人财务报表项目的增减记录。 T

2. The double-entry accounting system records each transaction twice. 复式记

账系统记录每笔交易两次。 T

3. Accounts payable are accounts that you expect will be paid to you. 应付账

款是预计将会付钱给你的账户。 F

4. Accounting is a service that provides many different users with financial

information to make economic decisions. 会计是一种为许多不同的用户提供财务信息

来做出经济决策的服务。 T

5. Drawings are an example of an expense. 撤资是费用的一个例子。 F

6. Firms that conduct their operations in more than one country are referred

to as multinational corporations.在多个国家开展业务的公司被称为跨国公司。 T

7. Reliability of information means that the information is free of error and bias.

信息的可靠性意味着信息是没有错误和偏差的。 T

8. One of the most important differences between a service business and a

retail business is in what is sold. 服务业务和零售业务之间最重要的区别之一就是销

售。T

9. In a trading business, sales minus operating expenses equal net income. 在

交易业务中，销售额减去营业费用等于净收益 F

10. Under the periodic inventory system, the cost of goods sold is equal to

the beginning merchandise inventory plus the cost of goods purchased plus the

ending merchandise inventory. 在定期盘存制下，销售的商品的成本等于开始的商品库

存加上购买的商品成本加上期末商品库存。 F

11. Prepaid expenses are an example of an expense. 预付费用是费用的一个例

子。 F 预付费用是资产

12. Withdrawals decrease owner’s interest and are listed on the income

statement as a deduction from revenue. 提款会减少业主的权益，并将其列在收益表

上，作为收入的扣除。 F

13. The full disclosure principle requires that circumstances and events that

make a difference to financial statement users be disclosed. 充分披露原则要求披露

与财务报表使用者不同的情况和事件。 T

14. The primary purpose of a statement of cash flows is to provide financial

information about the cash receipts and cash payments of an enterprise. 现金流量

表的主要目的是提供关于企业现金收入和现金支付的财务信息。 T

15. As we compare a merchandise business to a service business, the

financial statement that changes the most is the Balance Sheet. 当我们将商品业务

与服务业务进行比较时，主要改变的财务报表是资产负债表。F

16. The ending merchandise inventory for 2005 is the same as the beginning

merchandise inventory for 2006. 2005年的期末商品库存与2006年期初商品库存相同。

T

17. The order of the flow of accounting data is (1) record in the ledger, (2)

record in the journal; (3) prepare the financial statements. 会计日期的前后顺序为(1)

分类帐记录，(2)日记账记录;(3)编制财务报表。 F

18. When an accounts payable account is paid in cash, the owner’s interest

in the business decreases. 当应付账款用现金支付时，所有者权益会减少。F

19. Cash flows from investing activities, as part of the statement of cash

flows, include receipts from the sale of land. 作为现金流量表的一部分，投资活动的现

金流包括出售土地的收入。 T

20. Closing entries for a trading business are similar to those for a service

business. 交易业务的结账分录与服务业务类似。 T

21. Individuals cannot rely on auditors and management of firms to offer

honest information about the financial well-being of firms. 个人不能依靠审计师和

公司的管理人员来提供关于公司财务状况的真实信息。T

22. Debits: increase assets and increase liabilities.借方:增加资产和增加负债 F

23. Net sales is equal to sales minus cost of goods sold. 净销售额等于销售额

减去商品销售成本。F

24. The accounting equation can be expressed as

Assets-liabilities=Owner’s Equity会计等式可以表示为资产—负债=所有者权益 T

25. Retailers record all credit card sales as charge sales. 零售商记录所有的信

用卡销售为赊销。 F 应记为营业收入

26. In comparing a retail business to a service business, the accounting cycle

is basically the same. 将零售业务与服务业务相比较，会计周期基本上是相同的。 T

27. Paying an account payable increases liabilities and decreases assets支付

应付账款增加负债，减少资产 F 减少负债，减少资产

28. Cash investment by owners increase both equity and assets所有者的现金

投资增加了股权和资产 T

29. Drawings are an example of a liabilities. 撤资是负债的一个例子。 F

30. Accounting is a system that collects and processes financial information

about an organization and reports that information to decision makers. 会计是一

个收集和处理一个组织的财务信息并向决策者报告信息的系统。 T

31. In accounting and reporting for a business entity , the accounting and

reporting for the business must be kept separate from other economic affairs of its

owners.在会计和报告业务实体中，业务的会计和报告必须与其所有者的其他经济事务分

开。T

32. The accounting period in which service revenue is recognized (i.e.

revenue for services rendered) is generally the period in which the cash is collected.

服务收入被确认的会计期间(即服务收入)通常是收付现金的时期。T

33. The financial statement that shows an entity’s economic resources

and it’s liabilities is the statement of cash flows

财务报表显示一个实体的经济资产和负债的是现金流量表 F

34. The account of cash paid by a business for office utilities would be

reported on the statement of cash flows as an operating activity

将现金流作为经营活动的现金流量表，将被报告在办公室公用事业公司支付的现金账

户 T

35. An audit guarantees that the financial statements are free of all

misstatements审计保证财务报表没有任何的错误陈述 F

二、选择题

1． The matching concept 匹配的概念是？

a. Addresses the relationship between the journal and the balance sheet 处理

日记账与资产负债表之间的关系

b. Determines whether the normal balance of an account is a debit or credit确

定帐户的正常余额是借方还是贷方

c. Requires that the dollar amount of debits equal the dollar amount of credits

on a trial balance要求在试算平衡表上的美元借方总额等于美元的贷方总额

d. Determines that expense related to revenue be reported at the same time

the revenue is reported. 确定与收入相关的费用同时报告收入。

2. Which one of the following below would not be classified as an operating

activity? 下列哪一项不属于经营活动?

a. interest expense 利息费用

b. income taxes 所得税

c. payment of dividends 支付股息

d. selling expenses 销售费用

3. Which of the items below is not a business organization form? 以下哪项不

是商业组织形式?

a. Entrepreneurship 创业

b. Proprietorship 独资企业

c. Partnership 合伙企业

d. Corporation 公司

4. Which of the following best describes accounting?

下列哪一项最恰当描述了会计?

a. Records economic data but does not communicate the data to users

according to any specific rules记录经济数据，但不按照任何具体规则将数据传递给用

户

b. Is an information system that provide to stakeholders是一个为利益相关者提

供信息的信息系统

c. Is of no use by individuals outside of the business业务之外的个人没有用处

d. Is used only for filling out tax returns and for financial statements for various

type of government reporting requirements 只用于填写报税表及各类政府报告要求

的财务报表

5. A company purchases equipment for $29 000 cash. This transaction should

be shown on the statement of cash flows under一家公司用29000美元的现金购买设

备，这笔交易应显示在现金流量表的

a. investing activities 投资活动

b. financing activities 融资活动

c. noncash investing and financing activities非现金投资和融资活动

d. operating activities 经营活动

6. A group of related accounts that comprise a complete unit is called a 组成完

整单元的一组相关帐户称为?

a. Journal 日记账

b. Liability 负债

c. ledger 总账

d. Transaction 交易

7. Which of the following accounts is an owner’s interest account?

下列哪项帐户是业主的利息帐户?

a. Cash 现金

b. Accounts Payable应付账款

c. Prepaid Insurance预付保险

d. Julia Davis, Capital 茱莉亚·戴维斯、资本

8. Generally, the revenue account for a retail business is entitled

一般来说，零售业务的收入账户被称作

a. Sales 销售额

b. Net Sales 净销售额

c. Gross Sales 总利润

d. Gross Profit毛利润

9. Office salaries, depreciation of office equipment, and office supplies are

examples of what type of expense?

办公人员工资、办公设备的折旧和办公用品是哪种费用?

a. selling expense 销售费用

b. miscellaneous expense 杂项费用

c. administrative expense 管理费用

d. other expense 其他费用

11. What type of firm has the highest proportion of fixed assets to total assets?

什么类型的公司拥有最高比例的固定资产比率？

a. Retailers 零售企业

b. Manufacturers 制造企业

c. Wholesalers 批发企业

d. retailers and wholesalers 零售批发企业

12. A company, using the periodic inventory system, has merchandise

inventory costing $140 on hand at the beginning of the period. During the period,

merchandise costing $400 is purchased. At year-end, merchandise inventory

costing $180 is on hand. The cost of merchandise sold for the year is

一个公司，使用周期盘存系统，在开始的时候，手上有价值140美元的商品库存。在

此期间，购买价值400美元的商品。年末，库存成本为180美元。今年销售的商品的成本

是

a. $720

b. $550

c. $360 140+400-180=360

d. none of the above

13. Equipment with an estimated market value of $45000 is offered for sale at

$65000. The equipment is acquired for $10000 in cash and a note payable of

$40000 due in 30 days .The amount used in buyer’s accounting records to record

this acquisition is

估价为45000美元的设备售价为65000美元。该设备以10000美元现金和30天支

付的40 000美元应付票据收购。在买方的会计记录中用于记录本次收购的金额为

a. $50000

b. $65000

c. $10000

d. $45000

14. Cash paid to purchase land would be reported in the statement of cash

flows in现金付款购买土地将被报告在现金流量表中的

a. the cash flows from operating activities section运营活动部分的现金流量

b. the cash flows from financing activities section融资活动部分的现金流量

c. the cash flows from investing activities section投资活动部分的现金流

d. a separate schedule一个单独的时间表

15. The asset created by a business when it makes a sale on account is termed

一项业务在进行销售时所创造的资产被称作

a. accounts payable 应付账款

b. prepaid expense 预付费用

c. accounts receivable应收账款

d. unearned revenue

16. The principle dictating that expenses be matched with revenues is the支出

与收入相匹配的原则是

a. Cost principle 成本原则

b. Revenue recognition principle 收入确认原则

c. Matching principle 配比原则

d. Periodicity principle 周期性原则

17. When a buyer returns merchandise purchased for cash, the buyer may

record the transaction using the following entry

当买方将购买的商品要求返还现金时，买方可以使用下列哪项来记录交易？

a. debit Merchandise Inventory; credit Cash

b. debit Cash; credit Merchandise Inventory 借记现金;贷记库存商品

c. debit Cash; credit Sales Returns and Allowances

d. debit Sales Returns and Allowances; credit Cash

18. The debit side of an account账户的借方

a. depends on whether the account is an asset, liability or owner’s equity 取

决于该账户是资产、负债还是所有者权益

b. can be either side of the account depending on how the accountant set up

the system账户的任何一方都可以根据会计的建立方式来决定

c. is the right side of the account

d. is the left side of the account 在账户的左边

19. Which statement(s) concerning cash is (are) true?

哪项关于现金的陈述是正确的?

a. cash will always have more debits than credits现金总是借比贷更多

b. cash will never have a credit balance现金永远不会有贷方余额

c. cash is increased by debiting现金通过借款而增加

d. all of the above

20. Debits:借方

a. increase both assets and liabilities

b. Decrease both assets and liabilities

c. Decrease assets and increase liabilities

d. increase assets and decrease liabilities增加资产和减少负债

21. Which of the following describes the classification and normal balance of

the fees earned account?

下列哪一项描述了佣金收入账户的分类和通常的余额方?

a. asset, credit

b. liability, credit

c. owner’s equity, debit

d. revenue, credit 收入、贷方

22. Randomly listed below are the steps in the accounting cycle:

下面随机列出的是会计循环中的步骤:

(1) prepare the financial statements准备财务报表

(2) post the journal entries to the ledger把日记的分录贴在分类帐上

(3) record journal entries记录日记账

(4) prepare a trial balance准备试算表

What is the proper order of these steps？哪个是正确的顺序？

a. (3),(2),(4),(1)

b. (2),(3),(4),(1)

c. (3),(2),(1),(4)

d. (4),(3),(2),(1)

23. Cash was paid by J’s Appliance Repair to creditors on account. Which of

the following entries for J’s records this transaction?

现金由J的设备修理账户支付给债权人。下列哪项是J记录的交易?

a. Cash, debit; J’s, Capital, credit

b. Accounts Payable, debit; Cash, credit应付账款借方;现金,信用卡

c. Accounts Receivable, debit; Cash, credit

d. Accounts Payable, debit; Account Receivable, credit

24. Notes Receivable due in 345 days appear on the

345天到期的应收票据出现在

a. balance sheet in the current assets section资产负债表的流动资产部分

b. balance sheet in the fired assets section

c. balance sheet in the current liabilities section

d. income statement as an expense

25. Which of the following is not one of the four basic financial statements? 以

下哪一项不是四项基本财务报表之一?

a. balance sheet 资产负债表

b. statement of cash flows 现金流量表

c. statement of changes in financial position 财务状况的变化说明

d. income statement 损益表

26. If total liabilities decreased by $25000 during a period of time and

owner’s equity increased by $30000 during the same period , the amount and

direction(increase or decrease ) of the period’s change in total assets is在同一时

期内，如果总负债减少2.5万美元，同时所有者权益增加3万美元，则该期间总资产变化

的数额和方向(增加或减少)是

a. $65000 increase

b. $5000 decrease

c. $5000 increase

d. $65000 decrease

27. A business paid $9000 to a creditor in payment of an amount owed . The

effect of the transaction on accounting equation was to

一个企业向债权人支付了9000美元的欠款。交易对会计等式的影响是

a. Increase one asset ,decrease another asset

b. Increase an asset , increase a liability

c. Decrease an asset , decrease a liability 减少资产，减少负债

d. Increase an asset , increase owner’s equity

28. If a gain of $9 000 is incurred in selling (for cash ) office equipment having

a net book value of $55 000, the total amount reported in the cash flows from

investing activities section of the statement of cash flows is

如果在出售(现金)办公设备(现金)帐面价值为5.5万美元的情况下，产生9 000美元的

收益，现金流的投资活动部分的现金流量所报告的总金额为

a. $46 000

b.$9 000

c. $55 000

d.$64 000 55000+9000=64000

29. Expenses that are incurred directly or entirely in connection with the sale of

goods are classified as

直接或全部与货物销售有关的费用归类为

a. selling expenses 销售费用

b. general expenses

c. other expenses

d. administrative expenses

30. Owner’s equity is increased by

所有者权益增加了

a. Cash 现金

b. Revenue 收入

c. Accounts receivable 应收账款

d. All of the above

31. Inventory is classified on the balance sheet as a

资产负债表上的存货归类为

a. Current Liability

b. Current Asset 流动资产

c. Long-Term Asset

d. Long-Term Liability

32. A debit may signify a(n)

借方可能表示为

a. decrease in asset accounts

b. decrease in liability accounts 负债账户的减少

c. increase in the capital account

d. decrease in the drawing account

33. Land originally purchased for $20000 , is sold for $75000 in cash .What is

the effect of the sale on the accounting equation?最初以2万美元购买的土地以现金

形式出售，售价为75000美元。销售对会计等式的影响是什么?

a. Assets increase $75000 ; owner’s equity increase $75000

b. Assets increase $55000 ; owner’s equity increase $55000

c. Assets increase $75000 ; liabilities decrease $20000 , owner’s equity

increase $55000

d. Assets increase $20000 ; no change for liabilities ; owner’s equity increase

$75000

34. What does the income statement measure for a firm?

损益表衡量了一个公司的什么?

a. The results of operations for a period一个营业周期的结果

b. The changes in assets and liabilities during the period

c. The financial position

d. The financial and investing activities

35. The primary purpose of the balance sheet is to

资产负债表的主要目的是

a. Measure the net income of a business up to a particular point in time衡量一

个企业在某一特定时间点的净收入

b. Report the difference between cash inflows and cash outflows for the

period报告期间现金流入和现金流出的差额

c. Report the financial position the reporting entity at a particular point in

time报告一个特定的时间点的财务状况

d. Report the current value of the business报告业务的当前价值

36. Which of following is not considered to be a liability?

下列哪项不被认为是一项负债?

a. Accounts payable 应付账款

b. Notes payable 应付票据

c. Wages payable 应付职工薪酬

d. Cost of goods sold 销售成本

37. Assets for a particular business might include?

特定业务的资产可能包括?

a. Cash , accounts payable , and notes payable现金、应付账款和应付票据

b. Cash , retained earnings , and accounts receivable现金、留存收益和应收帐款

c. Cash , accounts receivable ,and inventory现金、留存收益和应收帐款

d. Inventories ,property and equipment , and contributed capital存货、财产和

设备，以及出资

38. How does receiving a bill to be paid next month for services rendered

affect the accounting equation?

收到下月支付的租赁服务的账单是如何影响会计等式的?

a. Assets decrease , owner’s equity decreases 资产减少，所有者权益减少

b. Assets increase , liabilities increase资产增加，负债增加

c. Liabilities increase ; owner’s equity increases负债增加;所有者权益增加

d. Liabilities increase , owner’s equity decreases负债增加，所有者权益减少

39. The amount of revenue recognized in the income statement by a

company that sells goods to customers would be

向客户销售商品的公司在损益表中确认的收入数额为

a. The cash collected from customers during the current period

在本期期间从客户处收集的现金

b. Total sales , both cash and credit sales , for the period

本期间总销售额，包括现金和信用销售

c. Total sales minus beginning amount of accounts receivable

总销售额减去应收账款的起始金额

d. The amount of cash collected plus the beginning amount of accounts

receivable收款金额及应收账款的起始金额

40. The operating activities section is often believed to be the most

important part of a statement of cash flows because

业务活动部分通常被认为是现金流报表最重要的部分，因为

a. It gives the most information about how operations have been financed它

给出了有关运营资金来源的大部分信息

b. It shows the dividends that have been paid to stockholders

它显示了支付给股东的股息

c. A indicates a company’s ability to generate cash from sales to meet current

cash payments for good’s or services。

它表示公司从销售中产生现金的能力，以满足当前对商品或服务的现金支付

d. It shows the net increase or decrease in cash during the period这表明在此期

间现金净增加或减少

本文标签： 现金资产业务会计公司