2011秋季《会计专业英语》课程考试试卷.docVIP

第 PAGE 1页共 2页 三峡大学 试卷纸 学号 姓名 三峡大学 试卷纸 学号 姓名 。 命题教师 胡莺 审题教师 。 ………….………….……………………试 题 不 要 超 过 密 封 线………….……………………………… 《会计专业英语》课程考查试卷 注意：1、本试卷共 2页； 2、考试时间110分钟 3、姓名、学号必须写在指定地方 4、答案写在指定的位置 题 号 一 二 三 四 五 六 七 八 总 分 得 分 得分 得分 一 Question one: multiple-choice question（15 points） 1. An accounting process includes all of the following steps except ( b ) a. analyzing b. planning c. classifying d. summarizing 2. ( c )has the assumption that the business will continue in operation. a.Qbjectivity principle b .Accounting entity c .Continuing concern d .Accounting periods 3 .Under( d )，the accountants must consider the relative importance of any event. a .objectivity principle b .continuing concern c .cost principle d .materiality principle 4 .The left side of an account is used to record( c ). a .debits b .credits c .debit or credit depending on the type of account d. increase 5 .Indicate all correct answers，in the accounting cycle:( bcd ). a .Transactions are posted before they are journalized b .A trial balance is prepared after journal entries have been posted c .The regained earnings account is not shown as an up- to-date figure in the trial balance d .Journal entries are posted to appropriate ledger accounts Question two: translation(30 points) 原始凭证 source document 2.试算平衡表 trial balance 3. 累计折旧 accumulated depreciation 4.坏账准备 bad debt allowance 5.预收账款 accounts receivable 6..结账分录 closing entry 7.销售退回与折让 sales returns and allowances 8.留存收益 retained earnings 9 股权融资 equity financing 10 金融资产 financial assets 11．Cash includes coins, currency (paper money), checks, money orders, and money on deposit that is acailable for unrestricted withdrawal from banks and other financial institutions. Cash is listed first in the balance s