会计专业英语模拟题（开卷）解读
《会计专业英语》模拟题
一．单项选择题
管理概念
1.The Realization Principle indicates that revenue usually should be recognized
and recorded in the accounting record, .
A. when goods are sole or rvices are rendered to customers
B. when cash is collected from customers
C. at the end of the accounting period
D. only when the revenue can be matched by an equal dollar amount of expens
2. The Matching Principle: .
A. applies only to situations in which a cash payment occurs before an expen is recognized
B. applies only to situations in which a cash receipt occurs before revenue is recognized
C. is ud in accrual accounting to determine the proper period for recognition of expens
D. is ud in accrual accounting to determine the proper period in which to recognize revenue
3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to .
A. decrea asts and decrea owner’s equity
B. increa liabilities and decrea owner’s equity江南烟雨的唯美诗词
C. have no effect on total asts
D. decrea asts and decrea liabilities
4. Which of the following concepts belongs to accounting assumption? .
A. Conrvation
B. Money measurement
C. Materiality
D. Consistency
5. Which of the is/are an example of an ast account?___
A. rvice revenue
B. withdrawals
C. supplies
D. all of the above
6. Which of the statements is fal? .
A. increa in asts and increa in revenues are recorded with a debit
B. increa in liabilities and increa in owner’s e quity are recorded with
a credit
C. increa in both asts and withdrawals are recorded with a debit
D. decreas in liabilities and increa in expens are recorded with a debit
二．判断题
1. Accounting provides financial information that is only uful to business management. ( )
幼儿教育研究2. The accounting process generates financial reports for both “internal” and “external” urs. ( )
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3. The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.（）
4.A trial balance reprents a listing of the ledger accounts and balances at a particular moment in time.（）
5. The ledger account provides a chronological order of transactions.（）
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6. Post reference columns are found only in the journal, not in the ledger.（）
/doc/1125fa14473610661ed9ad51f01dc281e53a5610.html ually two signatures are required on a business check for it to be valid.
（）8.When 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. （）9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."（）
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10. A leahold is an example of a long-life ast.（）
11. The accounting reporting period agrees to the calendar year. ( )
非主流婚礼12.An increa in permanent capital is recorded as a credit to the account. ( )
13. Dollar signs are ud in the amount areas of the ledger accounts. ( )
14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ( )
15. Every business transaction is first recorded in the journal. ( )
16.Internal control of operations is equally complex in a small and in a large organization. ( )
17.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ( )
18.Two documents ud in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.( )
19. A common cau of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ( )
20.Depreciation expen is usually recorded at least once a year. ( )
21.Amortization is the conversion of the cost of an intangible ast to an expen. ( )
三．翻译题白萝卜的英文
1. Sole Proprietorship Enterpris
2. Profit cost and capital cost principle
3. Double entry system
4. Source documents
5. Environmental accounting
6. Matching principle
7. Gross profit 8. Perpetual inventory system
9. Intangible asts 10. 原始凭证
11. 固定资产
四．完成下列等式
1. Accounting Equation：
Asts =
2. Perpetual inventory system：
Ending Inv. =
五．编制银行存款余额调节表
The following information pertains to ABC company:
（1）cash balance per bank July 31, $7263
（2）July bank rvice charge not recorded by the depositor $15
（3） cash balance per book July 31, $7190
