會計專業英語輔導課考試題型一、選擇題（40分）二、判斷題（10分）三、簡答題（10分）四、分錄題（10分）五、翻譯題（30分）一、選擇題（40分）1．Whichofthefollowingistrue?_______B______.A. Owners’Equity-Assets=LiabilitiesB. Assets–Owners’Equity=LiabilitiesC. Assets+Liabilities=Owners’EquityD. Liabilities=Owners’Equity+Assets一、選擇題（40分）2．Whichoftheseis(are)anexampleofanassetaccount?_____C________.A. ServiceRevenueB. DividendsC. AccountsReceivableD. Alloftheaboveareassets一、選擇題（40分）3．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe____D_________.A. LIFOandFIFO.B. weighted-averageandLIFO.C. LIFOandLIFO.D. FIFOandLIFO.一、選擇題（40分）4．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe_______D______.A. LIFOandFIFO.B. weighted-averageandLIFO.C. LIFOandLIFO.D. FIFOandLIFO.一、選擇題（40分）5．Whichofthefollowingisacorrectstatementoftherulesofdebitandcredit?_____A_____.A.DebitsincreaseassetsanddecreaseliabilitiesB.Debitsincreaseassetsandincreaseowners’equityC.CreditsdecreaseassetsanddecreaseliabilitiesD.Creditsincreaseassetsandincreaseowners’equity一、選擇題（40分）6．Whereshouldaninvestment投資instockthatisholdasashort-terminvestmentbereportedinthebalancesheet?___A_______.A.Currentassets流動資產B.Plantassets固定資產C.Investments投資D.Noneoftheabove一、選擇題（40分）7．Whichofthefollowingisnotacharacteristicofplantassets?______D_______.A.Tangible有形的B.Long-livedC.UnchangedoutlookD.Forresale一、選擇題（40分）8．Ifearnings收入haven’tbeendistributedasdividends股利,itshouldhavebeenretained保留inthecompany.Thenameofthisportionofnumberlistedinthebalancesheetis______B________.A.paid-incapitalB.retainedearnings留存收益C.dividendD.cash一、選擇題（40分）9．Pleaseselect挑選出thecomponents組合whichshouldbededucted扣除fromtheoriginalvalueofplantassets固定資產原值whenwecompute估計theirnetvalue____C__________.A.MerchandiseinventoryB.IncometaxpayableC.Accumulateddepreciation累計折舊D.Retainedearnings一、選擇題（40分）10．Whichofthefollowingisanadvantageofthecorporateformofbusinessorganization?_____B_________.A. UnlimitedliabilityB. Continuouslife無限期 C. SeparateofownershipandmanagementD. Governmentregulation二、判斷題（10分）1．Accountingprovidesfinancialinformationthatisonlyusefultobusinessmanagement提供財務會計信息只對業務管理有用。錯2．Mostcompanieshavefewerassetsaccountsthanliabilityaccount.大多數公司資產賬目比負債賬目少。錯二、判斷題（10分）3．Ifthenumberofdebitentriesinanaccountisgreaterthanthenumberofcreditentries,theaccountwillhaveadebitbalance.如果借方帳目的數量比貸方項目的數量大，該帳戶將有借方余額。錯4．Debitmeansincrease，creditmeansdecrease.借方表示增加，貸方表示減少錯5．Acreditisanamountenteredontheright-handsideofaledgeraccount分類賬.對二、判斷題（10分）6．Accrualaccountingisdonebyrecognizingrevenueswhenearnedandexpensesincurred.權責發生制會計是通過賺取時確認收入及開支對7．Allowancemethodensuresthatreceivablesarestatedattheircashrealizablevalueonthebalancesheet.津貼的方法，確保應收賬款在其資產負債表上現金變現值列賬。對8．Revenuesincreaseowner’sequity.收入增加所有者權益對二、判斷題（10分）9．Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.如果收入超過同一會計期間的費用，該實體被視為遭受損失。錯10．Inordertoassurethatthebankandthedepositorareinagreementontheamountofmoneyondeposit,abankreconciliationneedstobeprepared.為了確保銀行和存款人在金錢上的存款數額是一致的，銀行調解需要有所準備。對三、簡答題（10分）1．Describethecharacteristicsofthefourcommonlyusedinventorycostflowmethods.描述了四個特點常用庫存成本流方法Thefourinventoryvaluationmethodstobeconsideredareknownas(1)specificidentification,(2)averagecost,(3)first-in,first-out,and(4)last-in,first-out.這四個庫存估價需要考慮的方法稱為（1）具體確定，（2）平均成本，（3）先入先出，（4）后進先出。(1)Thespecificidentification

methodrequiresthateachitemstockedbespecificallymarkedsothatitsunitcostcanbeidentifiedatanytime.（一）具體識別方法要求每個項目的具體庫存標志著其單位成本可以在任何時候發現的。三、簡答題（10分）(2)Theaveragecost

methodassumesthatthecostofinventoryonhandattheendofperiodandthecostofgoodssoldduringaperiodisrepresentativeofallcostsincurredduringtheperiod.Averagecostiscomputedbydividingthetotalcostofgoodsavailableforsalebythenumberofunitsavailableforsale.（2）平均成本法假設手頭的庫存成本在期末以及在一期產品銷售成本是在此期間發生的所有費用的代表。平均成本的計算方法是除以單位發售數量的貨物售的總成本三、簡答題（10分）(3)Thefirst-in,first-out

methodwhichisoftenreferredtoasFIFO,isbasedupontheassumptionthatfirstmerchandiseacquiredisthefirstmerchandisesold.Eachsaleismadeoutoftheoldergoodsinstock;theendinginventorythereforeconsistsofthemostrecentlyacquiredgoods.

（3）先入先出方法，通常稱為先進先出，取決于商品的假設，首先是第一個獲得商品的銷售。每個銷售是用舊的庫存貨物的存貨，因此結束了最近收購的商品組成。

(4)Thelast-in,first-outmethod,commonlyknownasLIFO,isoneofthemostinterestingmethodsofpricinginventories.Thetitleofthismethodsuggeststhatthemostrecentlyacquiredgoodsaresoldfirst,andthattheendinginventoryconsistsof“old”goodsacquiredintheearliestpurchases.（4）后進先出法，后進先出已知的俗稱，是存貨的價格最有趣的方法之一。這種方法的標題表明，最近獲得的產品售出第一，而期末庫存的“老”的最早購入的商品組成。

三、簡答題（10分）2．Reviewtheeffectofinventorycostflowmethodsonthebalancesheetandincomestatementwhenpricesarerising.回顧庫存成本流動方式在價格上漲時對資產負債表和損益表的影響。Whenpricesarerising,astheyoftenare,FIFOwillproducehigherinventory,lowercostofgoodssold,andhigherincome.Itisprobablypopularwithfirmsthatwouldliketoseehigherincomeandnetassetsintheirfinancialstatements..當價格上漲，往往是，先進先出將產生較高的存貨，降低銷售成本，以及更高的收入。這可能是與企業受歡迎，希望看到更高的收入和其財務報表凈資產。

三、簡答題（10分）LIFOhastheoppositeeffect:loweritinventories,highercostofgoodssold,andlowerincomes.Itwouldlikelybeverypopularamongthosefirmstryingtominimizeincometaxpayments.后進先出了相反的效果：降低IT存貨，銷貨成本較高，較低收入。這將可能是深受那些試圖減少收入納稅企業的歡迎。Assumeacompanyissues1000sharesof$1parvaluecommonstockforcashat$5pershare,theentrytorecordthistransactionis:Cash1200InsuranceExpense100AveragecostmethodprovidesinventoryandcostofgoodssoldamountsbetweentheLIFOandFIFOextremes,andisthenextbestthingtoLIFOforincomeandtaxminimizationwheninventorycostsarerising.平均成本的計算方法是除以單位發售數量的貨物售的總成本AttheendofApril,1/12ofthe$1200or$100hadexpiredorbeenusedup.ServiceRevenue借：現金5000

貸：普通股1000

股票溢價4000Eachsaleismadeoutoftheoldergoodsinstock;theendinginventorythereforeconsistsofthemostrecentlyacquiredgoods.留存收益是獲得資金的使用在企業的未來舉行Separateofownershipandmanagement4．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe_______D______.單元的輸出方式：對于某些類型的資產，更公平的成本分配，可以除以成本（減去殘值，如果取得顯著的產出的估計單位），而不是由使用壽命估計年DebitsincreaseassetsanddecreaseliabilitiesThus,theentrywouldbe:假設一個企業繳納一年的保險保費1200元4月1日提前。三、簡答題（10分）AveragecostmethodprovidesinventoryandcostofgoodssoldamountsbetweentheLIFOandFIFOextremes,andisthenextbestthingtoLIFOforincomeandtaxminimizationwheninventorycostsarerising.平均成本法提供的商品庫存和銷售成本之間的后進先出法和先進先出極端數額，是退而求其次的收入和稅收減少到后進先出法時，庫存成本上升。三、簡答題（10分）3．Describethecharacteristicsofthefourcommonlyuseddepreciationmethods.描述了四個特點常用的折舊方法Thefourcommonlyuseddepreciationmethodsincludethefollowing:四個常用的折舊方法包括以下內容：（1）Straight-linemethod:Thecomputationoftheperiodicchargefordepreciationismadebydeductingtheestimatedresidualorsalvagevaluefromthecostoftheassetanddividingtheremainingdepreciablecostbytheyearsofestimatedusefullife.1）直線法：該折舊費的計算周期是由扣除該資產的成本估計剩余或殘值和除以預計使用年限年折舊費用，三、簡答題（10分）（2）Unit-of-outputmethod:Forcertainkindsofassets,moreequitableallocationofthecostcanbeobtainedbydividingthecost(minussalvagevalue,ifsignificant)bytheestimatedunitsofoutputratherthanbytheestimatedyearsofusefullife.單元的輸出方式：對于某些類型的資產，更公平的成本分配，可以除以成本（減去殘值，如果取得顯著的產出的估計單位），而不是由使用壽命估計年三、簡答題（10分）（3）Double-declining-balancemethod:Thedouble-declining-balancemethodconsistsofdoublingthestraight-linedepreciationrateandapplyingthisdoubleratetotheun-depreciatedcost(bookvalue)oftheasset.雙倍余額遞減法：雙下降平衡方法包括增加一倍直線折舊率和運用這種雙重率未進行折舊成本（賬面價值的資產）。三、簡答題（10分）（4）Sum-of-the-year’s-digitsmethod:Thedepreciationratetobeusedisafraction,ofwhichthenumeratoristheremainingyearsofusefullife,andthedenominatoristhesumoftheyears’digitsofthedepreciablelife.年數總和法:折舊率將要采用的一小部分，其中的分子是有用的生命余下的幾年，而分母是對的折舊年限的年數字的總和。三、簡答題（10分）3．Describethedifferencesbetweencostmethodandequitymethodinaccountingforequitysecuritiesinvestment.描述成本法之間的差異和股權投資的股本證券的會計處理方法Underthecostmethod,theinvestmentisrecordedatitsacquisitioncostandleftatthatvalue,unlessthereisasignificantandlong-lastingdeclineinthemarketvalueoftheinvestment.Investmentrevenueisrecordedwhendividendsaredeclaredbytheinvestee根據成本法，投資記錄在其收購成本與當時的價值左，除非是在投資市場價值顯著而持久的下降。投資收入錄得股息時，被投資單位宣告。.三、簡答題（10分）Undertheequitymethod,(1)theoriginalinvestmentisrecordedatitsacquisitioncost;(2)theinvestor’sproportionateshareoftheinvestee’snetincomeisrecognizedontheinvestor’sincomestatementandasanincreaseintheinvestmentaccount,and(3)dividendsarerecordedasadecreaseintheinvestmentaccountratherthanasinvestmentrevenue.根據權益法，（1）原始投資記錄在其收購成本;（2）投資者對被投資的純收入按比例予以確認投資者的收益表，作為一個投資賬戶的增加，以及（3）股息記錄為一個投資帳戶減少，而不是作為投資收益四、分錄題（10分）ADJUSTINGENTRIES調整分錄Assumethatabusinesspaida$1200premiumonApril1foroneyear’sinsuranceinadvance.Thisrepresentsanincreaseinoneasset(PrepaidExpense)andadecreaseinanotherasset(Cash).Thus,theentrywouldbe:假設一個企業繳納一年的保險保費1200元4月1日提前。這代表了一種資產（預付費用）的增加，而在另一種資產（現金）減少。因此，該項目將是：Dr.PrepaidInsurance1200Cr.Cash1200借：預付保險費1200

貸：庫存現金1200四、分錄題（10分）ADJUSTINGENTRIES調整分錄AttheendofApril,1/12ofthe$1200or$100hadexpiredorbeenusedup.Thereforeanadjustmenthastobemade,decreasingorcreditingPrepaidInsuranceandincreasingordebitingInsuranceExpense.Theentrywouldbe:在4月，1/121200元或100元月底已經過期或已用完。因此，一有需要作出調整，減少或計入預付保險及保險費用增加或借記。該項目將是：Dr.InsuranceExpense100Cr.PrepaidInsurance100借：保險費用100

貸：預付保險100四、分錄題（10分）Assumeacompanyissues1000sharesof$1parvaluecommonstockforcashat$5pershare,theentrytorecordthistransactionis:假設每股5美元，公司發行1000股面值1美元普通股的現金，在進入這個交易記錄Dr.Cash5000Cr.CommonStock1000Paid-inCapitalinExcessofParValue4000借：現金5000

貸：普通股1000

股票溢價4000ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODAssumethatCompanyApurchased5000sharesofCompanyB(representing20%ofthevotingshares)for$5pershare.假定A公司購買B公司代表5000的有表決權股份的20％（股）每股5美元Underbothcostandequitymethod:根據成本和權益的方法：Dr.Long-terminvestment25000Cr.Cash250000借：長期投資25000

貸：現金250000ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODAssumethatcompanyBrealized$50000netincome.假設B公司實現純收入50000元

Undercost

method:根據成本法Noentry.不得進入Underequitymethod($50000×20%):根據權益法（$50000×20％）：Dr.Long-terminvestment10000Cr.Investmentincome100000借：長期投資10000

貸：投資收益100000ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODAssumethatcompanyBdeclaredandpaid$1dividendpershare(5000×$1).假設B公司宣派及支付股息每股1美元（5000×1美元）。Undercost

method:根據成本的方法：Dr.Cash5000Cr.Investmentincome5000借：現金5000

貸：投資收入5000Underequitymethod($50000×20%):根據權益法（$50000×20％）Dr.Cash5000Cr.Long-terminvestment5000借：現金5000

貸：長期投資500000五、翻譯題（30分）1．Anincomestatementisafinancialstatementshowingtheresultsofoperationsforabusinessbymatchingrevenueandrelatedexpensesforaparticularaccountingperiod.損益表是一個財務報表顯示匹配的業務收入和特定會計期間的有關費用的經營業績。Therearetwocommonformsofincomestatements:themultiple-stepincomestatementandthesingle-stepincomestatement.有兩種常見形式的收入報表：多步利潤表和單步損益表ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHOD借：現金5000

貸：普通股1000

股票溢價4000ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODUndertheequitymethod,(1)theoriginalinvestmentisrecordedatitsacquisitioncost;(2)theinvestor’sproportionateshareoftheinvestee’snetincomeisrecognizedontheinvestor’sincomestatementandasanincreaseintheinvestmentaccount,and(3)dividendsarerecordedasadecreaseintheinvestmentaccountratherthanasinvestmentrevenue.Undertheequitymethod,(1)theoriginalinvestmentisrecordedatitsacquisitioncost;(2)theinvestor’sproportionateshareoftheinvestee’snetincomeisrecognizedontheinvestor’sincomestatementandasanincreaseintheinvestmentaccount,and(3)dividendsarerecordedasadecreaseintheinvestmentaccountratherthanasinvestmentrevenue.ADJUSTINGENTRIES調整分錄損益表是一個財務報表顯示匹配的業務收入和特定會計期間的有關費用的經營業績。3．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe____D_________.Undertheequitymethod,(1)theoriginalinvestmentisrecordedatitsacquisitioncost;(2)theinvestor’sproportionateshareoftheinvestee’snetincomeisrecognizedontheinvestor’sincomestatementandasanincreaseintheinvestmentaccount,and(3)dividendsarerecordedasadecreaseintheinvestmentaccountratherthanasinvestmentrevenue.投資收入錄得股息時，被投資單位宣告（3）先入先出方法，通常稱為先進先出，取決于商品的假設，首先是第一個獲得商品的銷售。Retainedearningsisearnedcapitalheldforfutureuseinthebusiness.借：現金5000

貸：長期投資500000五、翻譯題（30分）2．Expendituresforthepurchaseorexpansionofplantassetsarecalledcapitalexpendituresandarerecordedinassetaccounts.為購買或植物被稱為資產增加支出資本支出，并在資產賬目記錄Expendituresformaintenanceandordinaryrepairs,fuel,andotheritemsnecessarytotheownershipanduseofplantandequipmentarecalledrevenueexpendituresandrecordedbydebitstoexpenseaccounts.維修和普通維修，燃料支出和必要的所有權和使用的廠房和設備等項目，稱為收益性支出與所記錄到的費用帳戶扣款。五、翻譯題（30分）3．Inpreparingabalancesheet,liabilitiesareclassifiedaseithercurrentorlong-term.在編制資產負債表，負債歸類為當前或長遠Currentliabilitiesareamountspayablewithinoneyearfromthedateofthebalancesheetorwithinthenormaloperatingcycle,wherethisislongerthanayear流動負債是一年內應付金額從資產負債表或在正常經營周期，這是在不到一年的時間日期。.Liabilitiesthatarenotduewithinthiscurrenttimeframearecalledlong-term,ornon-currentliabilities.負債不屬于這個目前被稱為時限到期的長期性，還是非流動負債

五、翻譯題（30分）4．Thestockholders’equitysectionofacorporation’sbalancesheetincludes:股東對一個公司的資產負債表權益部分包括(1)paid-in(contributed)capital

實收