会计英语(C)试题及答案.docVIP

会计英语期末考试题(C卷) I. Words and terms( 共20题，每小题1分，共20分) 1.cash on hand _________ 2. limited partnership __________ 3.Accumulated Depreciation __________ 4.compound entry __________ 5. deferral __________ 6.financial condition____________ 7. operating expenses__________ 8.compensating balance____________ 9. matching rule ______________ 10. principal_____________ 11.红利 _______________ 12.股东___________________ 13.存货_______________ 14.预付保险费______________________ 15.权责发生制会计____________________ 16.试算表________________ 17.结账 ______________________ 18.销售毛利____________________ 19.赊销___________________ 20.到期日____________________ II. Fill in the blanks with proper words.(共10题，每空1分，共20分) 1. The users of accounting information who have a direct interest in the business can be divided into_____________________________,___________________________ and management. 2. The promissory notes are divided into ___________________________ notes and ________________________________ notes. 3. _________________________ is considered as the heart of modern accounting. 4. Basically, the T account has three parts:_________, _____________, ________. 5. After the transactions have been entered in the journal, they must be transferred to the _______________________________ and this process is called ____________. 6. ____________________________, ____________________________and balance sheet are the three major financial statements of the business. 7. ______________________________ reflect the dissatisfaction of customers and _________________________ can increase the seller’s liquidity. 8. Marketable securities are classified into _____________ securities, equity securities and _____________ securities. 9. The accounts that can’t be collected are called _____________________________ or ___________________. 10. Proceeds = ______________________ *(1 - _______________*time) III. Write T (true) before the stat