会计专业英语期末复习资料.docx

《会计英语》复习资料
二、单项选择（红字为正确答案）：

Financialreportsareusedby
d.alloftheabove
1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
d.alloftheabove
2.Whichofthefollowingbestdescribesaccounting?
b.isaninformationsystemthatprovidesreportstostakeholders
3.Usingaccrualaccounting,expensesarerecordedandreportedonly
a.whentheyareincurred,whetherornotcashispaid
4.Themeasurementbasesexclude()
c.Saleprice
5.Debtsowedbyabusinessarereferredtoas（）
d.liabilities
6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
c.balancesheet
7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
a.financingactivitiessection
8.Theaccountingequationmaybeexpressedas
d.Assets-Liabilities=Owner'sEquity
9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?
a.revenues,liabilities,capital
10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
d.assets,expenses
11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?
c.revenuesandliabilities
12.Intheaccountingcycle,thelaststepis（）
a.preparingapost-closingtrialbalance
13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
c.postagestamps
14.Abankreconciliationshouldbepreparedperiodicallybecause（）
c.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected
15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）
c.deductionfromthebalanceperbankstatement
16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermed
c.accountsreceivable
17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
a.Contraasset,credit
18.Theterm"inventory"indicates（）
d.bothAandB19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
a.netincomeisunderstated20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
b.owner