一、 words and phras
1. 残值 scrip value
2. 分期付款 installment
3. concern 企业
4. reversing entry 毕业生 电影转回分录
5. 找零 change
6. 报销 turn over
7. past due 过期
8. inflation 通货膨胀
9. fireproofon account 赊账
10. miscellaneous expen 其他费用
11. charge 收费美国留学推荐信重要吗
12. 汇票 draft
13. 权益 equity
14. accrual basis 应计制
15. retained earnings 留存收益
16. trad-in 易新，以旧换新
17. in transit 在途
18. collection 托收款项
19. 资产 ast
20. proceeds 现值
21. 报销 turn over
22. dishonor 拒付
23. utility expens 水电费
24. outlay 花费
25. IOU 欠条
26. Going-concern concept 持续经营
27. 运费 freight
二、 Multiple-choice question
1.Which of the following does not describe accounting? ( C )
A. Language of business B. Uful ofr decision making C. Is an end rathe than a means to an end.
D.Ud by business, government, nonprofit organizations, and individuals.
2.An objective of financial reporting is to ( B )
A. Asss the adequacy of internal control.
B.Provide information uful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures.
3.Which of the following statements is(are) correct?( B )promod
免费试听A.Accumulated depreciation reprents a cash fund being accumulated for the replacement of plant asts.
B.A company may u different depreciation methods in its financial statements and its in
come tax return.
C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.
D.The u of an accelerated depreciation method caus an ast to wear out more quickly than does u of the unit-of-product method.
4. Which of the following is(are) correct about a company’s balance sheet? ( B )
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A.It displays sources and us of cash for the period.
B.It is an expansion of the basic accounting equation
C.It is not sometimes referred to as a statement of financial position.
D.It is unnecessary if both an income statement and statement of cash flows are availabe.
5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )
A.Information ud to determine which products to poduce
B.Information about economic resources, claims to tho resources, and changes in both resources and claims.
C.Information that is uful in asssing the amount, timing, and uncertainty of future cash flows.
校园安全演讲稿D.Information that is uful in making ivestment and credit decisions.
6.Each of the following measures strengthens internal control over cash receipts except. ( C )
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A.The u of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail.
C.The u of cash registers. D.The deposit of cash receipts in the bank on a daily basis.
7.The primary purpo for using an inventory flow assumption is to. ( A )
A.Offt against revenue an appropriate cost of goods sold. B.Parallel the physical flow of units of merchandi. C.Minimize income taxes. D.Maximize the reported amount of net income.
8.In general terms, financial asts appear in the balance sheet at. ( B )
A.Current value B.Face value C.Cost D.Estimated future sales value.
9.If the going-concem assumption is no longer valid for a company except. ( C )
A.Land held as an ivestment would be valued at its liquidation value. 运动员刘翔的资料
B.All prepaid asts would be completely written off immediately.
C.Total contributed capital and retained earnings would remain unchanged.
D.The allowance for uncollectible accounts would be eliminated.
10.Which of the following explains the debit and credit rules relating to the recording of revenue and expens?( C )
A.Expens appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.
B. Expens appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits. C.The effects of revenue and expens on owners’ equity.
D.The realization principle and the matching principle.
11.Which of the following statements is(are) correct?( B )
A.Accumulated depreciation reprents a cash fund being accumulated for the replacement of plant asts.
B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.
李强演讲与口才C.A company may u same depreciation methods in its finacial statements and its income tax return.
