會計專業(yè)英語模擬題(開卷)解讀

1、中國地質大學（北京）繼續(xù)教育學院 2016 年 03 課程考試 第 1 頁(共 9 頁) 《會計專業(yè)英語 會計專業(yè)英語》模擬題 》模擬題 一． 一．單項選擇題 單項選擇題 1. The Realization Principle indicates that revenue usually should be recognized and recorded

2、 in the accounting record, . A. when goods are sole or services 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 b

3、y an equal dollar amount of expenses 2. The Matching Principle: . A. applies only to situations in which a cash payment occurs before an expense is recognized B. applies only to situations in which a cash receipt oc

4、curs before revenue is recognized C. is used in accrual accounting to determine the proper period for recognition of expenses D. is used in accrual accounting to determine the proper period in which to recogn

5、ize revenue 3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to . A. decrease assets and decrease owner’s equity B. increase liabilities and decrease o

6、wner’s equity C. have no effect on total assets D. decrease assets and decrease liabilities 4. Which of the following concepts belongs to accounting assumption? . A. Conservation B. Money measurement C. Mat

7、eriality D. Consistency 5. Which of these is/are an example of an asset account?___ A. service revenue B. withdrawals C. supplies D. all of the above 6. Which of these statements is fal

8、se? . 中國地質大學（北京）繼續(xù)教育學院 2016 年 03 課程考試 第 3 頁(共 9 頁) 14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were record

9、ed 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. ( )

10、 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 used in preparing a bank reconciliation statement are the bank s

11、tatement and the checkbook stubs.( ) 19. A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ( ) 20.Depreciation expense is usually recorded at leas

12、t once a year. ( ) 21.Amortization is the conversion of the cost of an intangible asset to an expense. ( ) 三．翻譯題 三．翻譯題 1. Sole Proprietorship Enterprises 2. Profit cost and capital cost principle 3. Double e

13、ntry system 4. Source documents 5. Environmental accounting 6. Matching principle 7. Gross profit 8. Perpetual inventory system 9. Intangible assets 10. 原始憑證 11. 固定