專業(yè)英語會(huì)計(jì)-試題及答案

1、TheRealizationPrincipleindicatesthatrevenueusuallyshould

berecognizedandrecordedintheaccountingrecord,().

A、whengoodsaresoleorservicesarerenderedtocustomers

B、whencashiscollectedfromcustomers

C、attheendoftheaccountingperiod

D、onlywhentherevenuecanbematchedbyanequaldollaramountof

expenses

答案：A

2、TheMatchingPrinciple:().

A、appliesonlytosituationsinwhichacashpaymentoccursbefore

anexpenseisrecognized

B、appliesonlytosituationsinwhichacashreceiptoccursbefore

revenueisrecognized

C^isusedinaccrualaccountingtodeterminetheproperperiodfor

recognitionofexpenses

D、isusedinaccrualaccountingtodeterminetheproperperiodin

whichtorecognizerevenue

答案：C

3、Xxxcompanypaid$2850onaccount.Theeffectofthistransaction

ontheaccountingequationisto().

decreaseassetsanddecreaseownerysequity

B、increaseliabilitiesanddecreaseowner*sequity

C、havenoeffectontotalassets

D、decreaseassetsanddecreaseliabilities

答案：D

4、Whichofthefollowingconceptsbelongstoaccountingassumption?

().

A、Conservation

B、Moneymeasurement

C、Materiality

D、Consistency

答案：B

5、Whichoftheseis/areanexampleofanassetaccount?()

A、servicerevenue

B、withdrawals

C、supplies

D^alloftheabove

答案：C

6、Anincomestatementisasummaryoftherevenuesandexpensesof

abusinessasofaspecificdate.()

答案：錯(cuò)誤

7、Accountingisthoughttobetheulanguageofbusiness“because

businessinformationiscommunicatedtostakeholders.()

答案：正確

8、Ifabuildingisappraisedfor$90,000,offeredforsaleat

$95,000,andthebuyerpays$85,000cashforit,thebuyerwould

recordthebuildingat$90,000.()

答案：錯(cuò)誤

9^Cashequivalentsareshort-termhighlyliquidinvestmentassets

thatarereadilyconvertedtoaknowncashamount,andhave

maturitiesofoneyear.()

答案：錯(cuò)誤

10、Forgoodinternalcontrolovercash,allpaymentsshouldbemade

fromthepettycash,exceptforverylargepayments.()

答案：錯(cuò)誤

11、Theagingmethodofdeterminingbaddebtsexpenseisbasedon

theknowledgethatthelongerareceivableispastdue,thelowerthe

likelihoodofcollection.()

答案：正確

12、LandimprovementsaregenerallychargedtotheLandaccount.()

答案：錯(cuò)誤

13、Recordingdepreciationeachperiodisanapplicationofthe

matchingprinciple.()

答案：正確

14、Thecostofaninventoryitemincludesitsinvoicecostminus

anydiscount,andplusanyaddedorincidentalcostsnecessarytoput

itinaplaceandconditionforsale.()

答案：正確

15>Aconsignorwhohasgoodsoutonconsignmentwithanagent

shouldincludethegoodsinendinginventoryeventhoughtheyare

notinthepossessionoftheconsignor.()

答案：正確

16、SoleProprietorshipEnterprises

答案：獨(dú)資企業(yè)

17、Profitcostandcapitalcostprinciple

答窠：劃分收益性支出與資本性支出

18、Doubleentrysystem

答案：復(fù)式記帳法

19、Sourcedocuments

答案：原始憑證

20、Environmentalaccounting

答案：環(huán)境會(huì)計(jì)

21、Matchingprinciple

答案：配比原則

22、Grossprofit

答案：毛利

23>Perpetualinventorysystem

答案：永序盤存制

24、原始憑證

答案：sourcedocument

25、固定資產(chǎn)

答案：fixedasset

26^AccountingEquation：Assets=

答案：Assets=Liabilities+Owner*sEquity

27>Perpetualinventorysystem：EndingInv.=

答案：EndingInv.=Beg.Inv.+Purchases-Costofgoodssold

28編寫借貸會(huì)計(jì)分錄OnJuly1,N.B.EdgaropenedCoin-OpLaundry.

Edgar'saccountant

listedthefollowingchartofaccounts:CashSupplies

PrepaidInsuranceEquipmentFurnitureandFixtures

AccountsPayable

N.B.Edgar,CapitalN.B.Edgar,DrawingLaundryRevenu

ftWagesExpense

RentExpenseUtilitiesExpenseMiscellaneousExpenseD

uringJuly,thefollowingtransactionswerecompleted:

a.Edgardeposited$20,000inabankaccountinthename

ofthebusiness.

b.Boughttablesandchairsforcash,$450c.Paidther

entforthecurrentmonth,$705d.Boughtwashersanddry

ersfromEldonEquipment,$17,400,paying$4,000incashan

dplacingthebalanceonaccount.e.Boughtlaundrysuppli

esonaccountfromBorkalDistributors,$410.

f.Soldservicesforcash,$862.g.Boughtinsurancefor

oneyear,$468.

h.PaidonaccounttoEldonEquipment,acreditor,$550.

i.Receivedandpaidtheelectricbill,$118.

j.PaidonaccounttoBorkalDistributors,acreditor,$145.

答案：ADr.Cash

20000Cr.N.B.Edgar,Capital20000BDr.Furni

tureandFixtures450Cr.Cash450CDr.

RentExpense705Cr.Cash705DDr.Equipme

nt17400Cr.Cash4000AccountsPayable1

3400EDr.Supplies410Cr.AccountsPayable410

FDr.Cash862Cr.LaundryRevenue862GDr.