会计英语期末复习题

在本年度结束时，应收账款账户的借方余额为6000和净销售额为一年总额为100000 。确定的数额调整进入记录提供可疑帐户以下每个假设：1 ）帐户的津贴调整前的信贷余额为3000和无法收回帐款的费用估计为1 ％的净销售额.2 ）津贴帐户调整前的借方余额为$ 500 ，并与分析帐户的客户总分类账表明可疑帐款$ 2000 祝你好运

1.C 2.A 3.A 4.B 5.D 6.D 7.A 8.B 9.B 10.E 11.C 12.B 13.B 14.D详细解答如下：1.Please select the items which do not belong to the Balance Sheet? A) Long-term investment （长期投资）B) Accounts receivable （应收账款）C) Income tax expense （所得税费用）D) Retained earnings （留存收益）2.In general, which is the basis of preparing a Balance Sheet? （编制资产负债表的基础）A) Assets = Liabilities + Owners’ Equity. （资产=负债+所有者权益）B) Assets – Liabilities = Owners’ Equity. C) Profits = Revenue – Expenses D) Revenues = Profit- Expenses 3.The major elements of the income statement are ______________. （利润表的主要项目）A) revenue, cost of goods sold, selling expenses, and general expense B) Operating section, non-operating section, discontinued operations, extraordinary items and cumulative effects. C) revenues, expenses, gains and losses. D) all of these. 4.The statement of cash flows classifies cash receipts and cash payments by the following activities: __________. （现金流量表分为哪些主要活动）A) operating and non-operating. B) investing, financing, and operating. （投资、筹资、经营活动）C) financing, operating, and non-operating D) investing, financing, and non-operating 5.Cash dividends paid to stockholders are classified on the statement of cash flows as ______. 向股东分配股利分类归于“筹资活动”A) operating activities B) investing activities C) a combination of the above D) financing activities 6.A credit is on the right-hand side of _____. 贷方在哪些帐户的右边A. an assets account only B. a liability account only C. an owners’ equity account only’ D. all accounts （所有帐户）7.Which of the following is a correct statement of the rules of debit and credit? ______. 哪个描述的接待规则正确？A. Debits increase assets and decrease liabilities; （借方增加资产，减少负债）B. Debits decrease assets and increase owners’ equity; （借方减少资产，增加所有者权益）C. Credits increase assets and decrease liabilities; （贷方增加资产，减少负债）D. Credits increase assets and increase owners’ equity; （贷方增加资产和所有者权益）E. None of the above （都不对）8.Which of the following is not true? ______. A. Increases in assets are recorded as debits; （资产增加记借方）B. Increases in liabilities are recorded as debits; （负债增加记借方）C. Decreases in owners’ equity are recorded as debits; （所有者权益减少记借方）D. Increases in expenses are recorded as debits; （费用增加记借方）E. Increases in revenues are recorded as credits. （收入增加记贷方）9.The left side of an account is referred to as _____. A. the balance; B. a debit; C. a credit D. a footing 10.Which of the following debit and credit is true?___. A. Increases in owners’ equity are recorded by credits; B. Revenue is recorded by credits; C. Decreases in owners’ equity are recorded by debits; D. Expenses are recorded by debits; E. All of the above are correct.问题补充：11.The following are all cash except _____. A. money orders; B. Coins; C. Stamps; D. checks 12.T&D Co. sells merchandise on Feb. 15 on account to Penny Co. for $11,000, terms 2/10, n/30. On Feb. 24, payment is received from Penny Co. for the balance due. The amount received should be _______ （11000*（1-2%）=10780）A. $11,000 B. $10,780 C. $11,220 D. $220 13.Cost of goods sold is computed by adding beginning inventory and net purchases and subtracting X, what is X? （销货成本=年初成本+净购入成本-年末成本）A. net sales; B. ending inventory C. sales discount D. net purchases 14.To determine the cost of goods sold ____ A.Ending inventory is deducted from net purchases B.Freight out is added to net purchases C.Purchases Returns and Allowances are deducted from net purchases D.Freight in is added to net purchases

在本年度结束时，应收账款账户的借方余额为6000和净销售额一年总额为100000 确定的金额调整入境记录提供可疑帐户下列各假设：。津贴账户之前调整信贷余额为3000和无法收回帐款的费用估计为1 ％的净销售额。2 ）津贴调整到之前有借方余额的A 500美元，和与分析帐号的客户分类显示可疑帐户的$ 2000 。计算交给你了哦

1d（本题是问财务报表的使用者，应该都是）2a（资产和负债应该是构成平衡的两大科目）3d(通过赊账交易形成的资产应该记为什么——应收账款)4c（商品库存被高估会导致——我觉得是毛利被高估)5d(如果优先股有应付股利，那么他应该能交易)6a(使用债券而不是股票的潜在好处)7d（最能描述会计的是）8d（计算折旧时不需考虑——我觉得是票面价值，忘了，你再看看)9a（哪一项是实收资本里的科目，选项分别是现金，股票股利，组织花费，优先股，这个也不太清楚了，你再看看）10c（如果市场利率8%，实付半年利率6%的片面价值100000美元的债券，那么）判断1对2对3错4对5对6对7对