专业英语期末考试试卷[材料]_专业英语期末试卷

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2014年上学期专业英语期末考试试卷

一.Referring to the terms listed in the left column,place the appropriate letter next to the corresponding description.(12＇)

a.Aets1.inflows of aets

b.Owners’Equity2.net income

c.Revenues3.probable future benefits

d.Liabilities4.outflows of aets

e.Expenses5.net aets

f.Net Earnings6.probable future sacrifices

二．Choose the Best Answer for Each Item Below(15＇)

1.Which of the following concepts belongs to accounting aumption?

a.Conservatismb.Consistencyc.Materialityd.Money measurement

2.Which of the following groups uses accounting information for planning a company’s profitability and liquidity?

a.Managementb.Creditorc.Investorsd.Corporation

3.A credit is on the right-hand side of_______.a.an aets account only

b.a liability account only

c.an owner’s equity account only

d.all accounts

4.A purchase of office equipment on credit requires a credit to _________.a.Plant and Equipmentb.Cashc.Equipment Expensed.Account Payable

5.A sale is made on June 1 for $200 on terms of 2/10,n/30 on which a sale return of $50 is granted on June 7.The dollar amount received for payment in full on June 9 is ________.a.$200b.$150c.$147d.$144

三.Translate the Following English into Chinese（25’）

1.Aets are economic resources, which are owned by a busine and are expected to benefit future operations.Aets may have definite physical form such as buildings, machinery, or merchandise.On the other hand, some aets exist not in physical or rights;examples are amounts due from customers, investments in government bonds, and patent rights.（10’）

2.The individuals most dependent upon and most involved with end products of accounting are those who are charged with the responsibility for directing the

operations of enterprises.（7’）

3.The principal statements, together with supplementary statements and schedules, present much of the basic information needed to make sound economic decisions regarding busine enterprises.(8’)

四.Translate the Following Chinese into English（32’）

1.货币资金2.商业承兑汇票

3.股票投资

4.未确认融资费用

5.基金

6.存货跌价准备

7.营运资本

8.通用对外财务报告

五、Complete the sentences.(16’)

1.An ________is the basic storage unit for data in a counting.2.The book or file, which contains all or groups of the company’s accounts, is called a ________.3.When someone invests in his or her own company, the amount of the investment is recorded in a _______ account.4.The balance of an_____ can be found in the general ledger.