会计专业英语答案【篇一：15 春学期《会计专业英语》在线作业满分答案】a. an expense accountb. a capital accountc. a liability accountd. an asset account?正确答案：d2. the debt created by a business when it makes a purchase on account is referred to asana. account payableb. account receivablec. assetd. expense payable ?正确答案：a3. when the corporation issuing the bonds has the right to repurchase the bonds prior tothe maturity date for a specific price, the bonds area. convertible bondsb.unsecured bonds c. debenturebonds d. callable bonds?正确答案：d4. which of the items below is not a business organization form? （）a. entrepreneurshipb.proprietorshipc. partnershipd.corporation ?正确答案：a5. cash investments made by the owner to the business arereported on the statement of cash flows in thea. financing activities sectionb. investing activities sectionc. operating activities sectiond. supplemental statement?【篇二：《会计专业英语》期末试题(a 卷)答案】txt>1. (1) journal entry —a chronological record of transactions,showing for each transaction the debits and credits to beentered in specific ledger accounts.(2) going concern ——an assumption that a business entitywill continue in operation indefinitely and thus will carry out itsexisting commitments.(3) matching principle ——the revenue earned druing anaccounting period is offset with the expenses incurred ingenerating this revenue.(4) working capital ——current assets minus current liabilities(5) revenue expenditure ——any expenditure that will benefitonly the current accounting period.2. 每空1 分，其中两个debit 合计1 分(1) (two). (debit). (debit). (equal). (2) (adjusting). (assign). (end).(prior) (3) (liquid). (that). (at)3.题一10 分，第一小段 6 分，第二小段 4 分。

题二8 分(1) financial statements show the financial position of abusiness and the results of its operations, presented inconformity with generally accepted accounting principles.these statements are intended for use by many differentdecision makers, for many different purposes.tax returns show the computation of taxable income, legalconcept by tax laws and regulations. in many cases, tax lawsare similar to generally accepted accounting principles, butsubstantial differences do exist.(2) auditors do not guarantee the accuracy of financialstatements; they express only their expert opinion as to thefairness of the statements. however, cpa firms stake theirreputations on the thoroughness of their audits and thedependability of their audit reports.4.每小题6 分，每小题包括三小句，每小句 2 分。

(1) 会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重后据此由人的。

在很多方类似于 织的体， 如足制定。

(2)师制定了一程序，据金收支分配于一， 以某种方式确定出收 收益特济成果。

收益用于现 实生活多的抉择 和判断。

5.1 分 （1）c ，（2）a ，（3）b ，（4）c ，（5）c ，（6）a ，（7）c ， （8）c ，（9）b ，（10）b 6.（14 分，（ 25 分，（36 分(1) debit: cash 636000credit: bonds payable 600000premium on bonds payable 36000 (2) debit: interest expenses 28302 premium on bonds payable 198credit: cash 28500 (3) debit: interest expenses 14137 premium on bonds payable 113credit: interest payable 14250 7.共 6 个调整数据，做对一个 2 分，合计数对2 分，计14 分。

cash flows from operating activities: net income ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ $260000adjustment for non cash revenue and expenses:added (le ss): depreciation ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ..$90000l oss on sale of machinery ⋯ ⋯ ⋯ ..$2400p atent amortization ⋯ ⋯ ⋯ ⋯ ⋯ ...$14800a mortization of premium on bond ⋯ .($4600) $102600working capital changes:a ccounts receivable increase ⋯ ⋯ ..($2000) accounts payable increase⋯ ⋯ ⋯ ⋯ $8400 $6400 cash flows from operating activities ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ ⋯ $369000目 1目3正确表述item 1: this item is a prepaid expenses and not properlyrecorded. half of this expenses should be charged to the repairand maintenance account in the current year, half of thisexpenses should be deferred to next year.item 2: this item is properly charged the account, because thatis for regulative repairs.item 3: this item is not properly charged, because thisexpenditure is for increasing the efficiency of production andshould be capitalized.【篇三：《财会专业英语》期末试卷及答案】txt>i.put the following into corresponding groups. (15 points)1.cash on hand2.notes receivable3.advances to suppliers4.other receivables 5.short-term loans 6.intangible assets7.cost of production 8.current year profit 9. capitalreserve10.long-term loans 11.other payables 12. con-operating expenses 13.financial expenses 14.cost of sale 15.accrued payrollii. please find the best answers to the following questions. (25points) 1. aftin co. performs services on account when aftincollects the accounta.assets increaseb.assets do not changec.owner ’s equity decreasesd.liabilities decrease 2. a balance sheet reporta. the assets, liabilities, and owner ’s equity on a particulardate b. the change in the owner ’s capital during the period c.the cash receipt and cash payment during the periodd. the difference between revenues and expenses during theperiod 3. the following information about the assets andliabilities at the end of 20 x 1 and 20 x 2 is given below:$ 75,000 36,000$ 90,000 45,000 assetsliabilitieshow much the owner ’sequity at the end of 20 x2 ?a.$ 4,500b.$ 6,000c.$ 45,000 d.$ 43,0004. traylor company paid $ 2,850 on account. the effect of thistransaction onthe accounting equation is to .a. decrease assets and decrease owner ’s equityb. increaseliabilities and decrease owner ’s equity c. have no effect ontotal assetsd. decrease assets and decrease liabilities5. the entry to record the collection of $ 890 from a customeron account isa. dr.accounts payablecr. cash890890b. dr.cash 890890cr. accounts receivablec. dr.cash 890890cr. account payabled. dr.cash 890890cr. service revenue6. the ending cash account balance is $ 57,600. during the period, cash receipts equal $ 124,300. if the cash payments during the period total $ 135,100, then the beginning cash amount must havea. $ 68,400b.$ 46,800c. $ 181,900d.annot be determined from the information given7. use the following selected information for the alecia company to calculate the correct credit column total for a trial balanceaccounts receivable accounts payable building cash capital $ 7,200 $ 6,900 $ 179,400 $ 15,800 $ 64,000 $ 6,500 $ 56,100 insurance expense salary expensesalary payable service revenue $ 3,600$ 190,500a. $ 201,000b. $ 137,100c. $ 265,000d. $ 74,5008. abc paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. at the end of the month,abc paid $300 ofa $ 500 b. $ 900 c. $ 1,200 d. $ 1,5009.the debit side of an account is used torecorda.increasesb.decreasesc. increases or decreases,depending on the type of accountd.decline10.abc ,began the year with total assets of $120,000,liabilitiesof $70,000,and owner ’s equity of $50,000.during the year abcearned revenue of $110,000 and paid espenses of $30,000.andalso invensted an additional $20,000 in the business .howmuch is the owner ’s equity at the end of the year?a. $150,000b.$180,000c.$190,000d.$220,00011．which of the following is true? __________. a. owners ’equity - assets = liabilities b. assets – owners’e quity =liabilities c. asse ts + liabilities = owners ’e quity d. liabilities =owners ’ equity + assets12．which of these is an example of an liability account? _____ ________. a. service revenueb.cashc. accounts receivabled. short-term loans13．which of the following is a correct statement of the rules of debit and credit? ______.a. debits increase assets and decrease liabilitiesb. debitsincrease assets and increase owners ’ equity c. creditsdecrease assets and decrease liabilities d. credits increaseassets and increase owne rs ’e quity14．if earnings haven ’t been distributed as dividends, it should have beenretained in the company. the name of this portion of numberlisted in the balance sheet is ____________.a. paid-in capitalb. retained earningsc. dividendd. cash15．please select the components which should be deductedfrom the original value of plant assets when we compute theirnet value _______. a. merchandise inventoryb. income taxpayable c. accumulated depreciationd. retained earnings16．w hich of the following would not be included on abalance sheet?a. accounts receivable.b. accounts payable.c. sales.d. cash.17. remington provided the following information about itsbalance sheet: cash $100 accounts receivable 500stockholders equity 700 accounts payable 200 short-termloans 1,000based on the information provided, how much are remingtonsliabilities? a. $200.b. $900.c. $1,200. d. $1,700.。