会计专业英语-模拟题答案 2022年地质大学考试

中国地质大学（北京）继续教育学院

《会计专业英语》模拟题

一.单选题

Realization Principle indicates that revenue usually should be recognized and recorded in

the accounting record().

goods are sole or services are rendered to customers

cash is collected from customers

the end of the accounting period

when the revenue can be matched by an equal dollar amount of expenses

[参考的参考的答案为为]:A

Matching Principle:().

s only to situations in which a cash payment occurs before an expense is recognized

s only to situations in which a cash receipt occurs before revenue is recognized

used in accrual accounting to determine the proper period for recognition of expenses

used in accrual accounting to determine the proper period in which to recognize revenue

[参考的参考的答案为为]:C

company paid $2850 on account. The effect of this transaction on the accounting equation

is to ().

se assets and decrease owner’s equity

se liabilities and decrease owner’s equity

no effect on total assets

se assets and decrease liabilities

[参考的参考的答案为为]:D

of the following concepts belongs to accounting assumption?().

vation

measurement

ality

tency

[参考的参考的答案为为]:B

of these is/are an example of an asset account?___

e revenue

awals

es

of the above

[参考的参考的答案为为]:C

of these statements is false?().

se in assets and increase in revenues are recorded with a debit

se in liabilities and increase in owner’s equity are recorded with a credit

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中国地质大学（北京）继续教育学院

se in both assets and withdrawals are recorded with a debit

ses in liabilities and increase in expenses are recorded with a debit

[参考的参考的答案为为]:A

payable has a normal beginning balance of $30 000. During the period, new borrowings

total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on

loans during the period. ______

A.$74000

B.$52000

C.$134000

D.

[参考的参考的答案为为]:B

l liability accounts include _____.

ts payable, bank loan, wages payable, drawings

ts payable, bank overdraft, wages payable, stationary

ts receivable, bank overdraft, wages payable

ts payable, borrowing from the public, bank overdraft, wages payable.

[参考的参考的答案为为]:D

of these accounts has a normal debit balance?_____.

Expense

awals

e Revenue

A and B have a normal debit balance

[参考的参考的答案为为]:D

二.判断题

ting provides financial information that is only useful to business management.()

[参考的参考的答案为为]:F

accounting process generates financial reports for both “internal” and “external” users.()

[参考的参考的答案为为]:T

basic concept of double-entry accounting is that total debits must equal total credits for

every business transaction.()

[参考的参考的答案为为]:T

4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in

time.()

[参考的参考的答案为为]:T

ledger account provides a chronological order of transactions.()

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中国地质大学（北京）继续教育学院

[参考的参考的答案为为]:F

reference columns are found only in the journal, not in the ledger.()

[参考的参考的答案为为]:F

y two signatures are required on a business check for it to be valid.()

[参考的参考的答案为为]:T

a check is written by a business, the immediate effect is to reduce both the balance shown

in the checkbook and the balance on the bank's records. ()

[参考的参考的答案为为]:F

final amounts shown on both sides of the bank reconciliation statement are labeled

"Adjusted Balances."()

[参考的参考的答案为为]:T

10.A leasehold is an example of a long-life asset.()

[参考的参考的答案为为]:F

accounting reporting period agrees to the calendar year. ()

[参考的参考的答案为为]:F

increase in permanent capital is recorded as a credit to the account. ()

[参考的参考的答案为为]:T

signs are used in the amount areas of the ledger accounts. ()

[参考的参考的答案为为]:F

the trial balance shows that the ledger is in balance, this means that the individual business

transactions were recorded to the appropriate ledger accounts. ()

[参考的参考的答案为为]:F

business transaction is first recorded in the journal. ()

[参考的参考的答案为为]:T

al control of operations is equally complex in a small and in a large organization. ()

[参考的参考的答案为为]:F

documents used in preparing a bank reconciliation statement are the bank statement and

the checkbook stubs.()

[参考的参考的答案为为]:T

18.A common cause of inequality between the balances on the bank statement and in the

checkbook is outstanding checks. ()

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中国地质大学（北京）继续教育学院

[参考的参考的答案为为]:T

iation expense is usually recorded at least once a year. ()

[参考的参考的答案为为]:T

zation is the conversion of the cost of an intangible asset to an expense. ()

[参考的参考的答案为为]:T

methods of recognizing accelerated depreciation are the straight-line and the

double-declining balance method.()

[参考的参考的答案为为]:F

ch and development costs represent an intangible asset. ()

[参考的参考的答案为为]:T

23.A present reduction in cash required to generate revenues is called “an expense”

[参考的参考的答案为为]:F

revenue expenses are paid to influence the current operating result.

[参考的参考的答案为为]:F

ising expense is usually collected as period expense.

[参考的参考的答案为为]:T

are only two parties to a check: the person who writes it (the drawee) and the person to

whom it is written (the payee). ()

[参考的参考的答案为为]:F

of a generator is a capital expenditure. ()

[参考的参考的答案为为]:F

e increases owner's equity.()

[参考的参考的答案为为]:T

e is recognized when we receive cash from the buyers.()

[参考的参考的答案为为]:F

st revenue should be measured based on the length of time. ()

[参考的参考的答案为为]:T

三.翻译题

Proprietorship Enterprises

[参考的参考的答案为为]:独资企业

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中国地质大学（北京）继续教育学院

cost and capital cost principle

[参考的参考的答案为为]:划分收益性支出与资本性支出

entry system

[参考的参考的答案为为]:复式记帐法

documents

[参考的参考的答案为为]:原始凭证

nmental accounting

[参考的参考的答案为为]:环境会计

ng principle

[参考的参考的答案为为]:配比原则

profit

[参考的参考的答案为为]:毛利

ual inventory system

[参考的参考的答案为为]:永序盘存制

ible assets

[参考的参考的答案为为]:无形资产

asset

[参考的参考的答案为为]:固定资产

ent of cash flows

[参考的参考的答案为为]:现金流量表

Reconciliation

[参考的参考的答案为为]:银行余额调节表

-valued and easily-damaged implements

[参考的参考的答案为为]:低值易耗品

al depreciation

[参考的参考的答案为为]:有形损耗

-term debt-paying ability

[参考的参考的答案为为]:短期偿债能力

rated depreciation method

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中国地质大学（北京）继续教育学院

[参考的参考的答案为为]:加速折旧法

receivable

[参考的参考的答案为为]:应收票据

-term solvency

[参考的参考的答案为为]:长期偿债能力

四.论述题

1.完成下列等式:1. Accounting Equation:

Assets =

2. Perpetual inventory system:

Ending Inv. =

[参考的参考的答案为为]:1. Accounting Equation:

Assets = Liabilities + Owner's Equity

2. Perpetual inventory system:

Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold

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