会计英语试卷经典题型.docVIP

会计专业英语期末 考试时间：2小时 总分：100分 一、判断：每题1分，共10分（正确的在题后括号内打钩，错误的打叉。） 1、Retained earning is not an asset; it is an element of stockholders’ equity. ( ) 2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。（ ） 3、The subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receivable account in the general ledger.( ) 4、Cash budgets are not important to the management of cash flows. ( ) 5、Profits decrease the owner’s equity in the business. （ ） 6、All inventories shall be taken stock periodically. ( ) 7、In the periodic inventory system(实地盘存制), the business does not keep a continuous record of the inventory on hand. ( ) 8、Non-current liabilities are obligations that must be paid within one year or the operating cycle (whichever is longer). ( ) 9、Central to the definition of a contingent liability is the element of uncertainty. ( ) 10、The owner’s equity in a business is increased by borrowing money from a bank. ( ) 二、单项选择题：每题2分，共20分（每题只有1个正确答案，多选或选错不得分） 1、When an amount is entered on the ( ) side of an account, it is a credit, and the account is said to be credited. A、left B、right C、left or right D、others 2、Which is not included in long-term assets? ( ) A、fixed assets B、intangible assets C、cash D、deferred assets 3、If a delivery truck costs ＄10,000 and has an estimated residual value（残值） of ＄2,000 at the end of its estimated useful life of five years, the annual depreciation would be( ) under the straight-line method. A、＄2,400 B、＄2,000 C、＄1,800 D、＄1,600 4、Total assets will be ( ) by the act of borrowing money from a bank. A、decreased B、increased C、remained (保持不变) D、uncertain 5、The owners of a corporation（股份公司）are termed (称为) （ ） A、stockholders B、investors C、creditors D、none of above(都不是) 6、（ ）是指会计忽略通货膨胀影响，对货币价值变动不作调整。 A、 B、C、 D、A、 B、C、 D、A、 B、C、 D、A、 B、C、 D、A、 B、C、 D、’s major activities include (