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浙江大学继续教育学院试卷模拟卷答案课程代码名称_会计英语__ 考试时间:90分钟--------------------------------------------------------------------------------请保持卷面整洁,答题字迹工整。

一、汉译英(共15小题,每小题2分,共30分)1.会计信息质量特征: qualitative characteristic of accounting information2.及时性: timeliness3.净利润: net profit (net income)4.报告期间: reporting period5.资本支出: capital expenditure6.流动性资源: liquid resource7.经营活动: operating activities8.投资报酬: returns from investment9.总资产报酬率: rate of return on total assets10.市盈率: price-earnings ratio11.直接人工: direct labor12.期间费用: period expense13.股利支付率: dividend yield rate14.利息获利倍数: times interest earned15.资产负债率: debts to total assets ratio二、单选题(共10小题,每小题2分,共20分)1. Contribution margin (revenue minus variable costs)is an important tool for ().A. financial ratio analysisB. horizontal analysisC. vertical analysisD. cost-volume-profit analysis2. In manufacturing operations, the costs of direct materials and direct labor are ( ) with respect to the number of units manufactured.A. semivariable costsB. semifixed costsC. variable costsD. fixed costs3. One of the major characteristics of an accounting asset is:The asset must be capable of measurement in ( ).A. physical termsB. monetary termsC. cashD. units4. The balance sheet is concerned with setting out the financial position of a business ().A. at one moment in timeB. at one dayC. over a periodD. during a period5. The purpose of ()is to measure and report how much profit (wealth) the business has generated over a period.A. the balance sheetB. the cash flow statementC. the income statementD. the financial statement6. The( ), also known as the acid-test ratio, shows the relationship between highly liquid (quick) assets and current liabilities.A. financial ratioB. quick ratioC. current ratioD. leverage ratio7.()represent creditors claims to the firms assets.A. EquitiesB. LiabilitiesC. AssetsD. Capitals8. The ( ) figure represents the cost of goods which were sold during the period. rather than the cost of goods purchased during the period.A. revenueB. cost of salesC. expenseD. income9. When financial statement amounts for two or more years are placed side by side in adjacent columns, such a statement is called ( )A. a common-size financial statementB. trend percentageC. a comparative financial statementD. component percentage10. Accounting information should be free from any material error or bias. It should be capable ofbeing relied on by users to represent what it is supposed to represent. That means accounting information should be ().A. relevanceB. reliabilityC. comparabilityD. understandability三、英译汉(共4小题,每小题的得分见各题中具体标注,共50分)1.(10分)The ability to generate revenues is often viewed as one of the important keys to success for a company. As important as generating revenues, controlling expenses is also a barometer(晴雨表)of a company’s success.创造收入的能力常常被看作一个公司成功的关键之一。

控制费用与创造收入同样重要,也是标志一个公司成功的晴雨表。

2.(10分)The relationship between assets and claims is quite simple and straightforward. If a business wishes to acquire assets it will have to raise the necessary funds from somewhere. It may raise the funds from the owner(s) or from other outside parties or from both.资产和权益之间的关系非常简单明了。

如果一个企业希望获得资产,就必须从某处筹集必要的资金。

企业可以从所有者那里获得资金,或者从其他方获得资金,或者两者兼而有之。

3.(15分)The income statement and the balance sheet should not be viewed as substitutes for one another. Rather they should be seen as performing different functions. The two statements are closely related. The income statement can be viewed as linking the balance sheet at the beginning of the period with the balance sheet at the end of the period.利润表和资产负债表不应被看作是彼此互相取代的。

相反,它们应被看作是执行着不同的职能。

这两张报表是紧密相连的。

利润表可看作是联结期初资产负债表与期末资产负债表的。

4.(15分)At the commencement of business, a balance sheet could be produced to reveal the opening financial position. After an appropriate period, a profit and loss account will be prepared to show the wealth generated over the period. A balance sheet will also be prepared to reveal the new financial position at the end of the period covered by the profit and loss account. This balance sheet will incorporate the changes in wealth which have occurred since the previous balance sheet was drawn up.在企业的期初,要编制一张资产负债表以反映企业开初的财务状况。

经过一段适当的时期后,要编制一张利润表以显示这一时期产生的财富。

同时,还要编制一张资产负债表以反映企业在利润表所涵盖的这段时期末的新的财务状况。

这张资产负债表将包含自上一张资产负债表编制以来财富所发生的变化。

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