会计专业英语试卷（推荐）_会计专业英语试题

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南京理工大学苏州函授站出卷人：叶文伊

《会计专业英语》试卷（A）卷

专业班级姓名学号成绩I.词组翻译 20分

accountingaccounting equationaccountantsaetsliabilitieson credit debit sidecredit side freight chargesthe balance sheet

II.选择 20分

A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an aets account?

A.notes receivableB.commiionC.bonds payable 7.Which of the following is an owner’s equity account?

A.notes payableB.capitalC.supplies 8.Which of the following is a revenue accounts?

A.accounts payableB.withdrawalsC.commiion

9.In the double –entry system, each transaction must be recorded ________.A.onceB.twiceC.three times

10.The income statement for a merchandising concern differs from that for a service firm

is ______.A.revenue from salesB.cost of goods soldC.operating expense

III.完成句子 20分

1.The purpose of accounting is to ______.A.provide financial information

B.make economic decisionC.levy taxes

2.The proce of recording transactions in the journal is termed ________.A.postingB.journalizingC.the trial balance

3.If a company has liabilities of 19,000 and owner’s equity of 57,000 ,the aets of the company are _______.A.76,000B.38,000C.80,000

4.If a company has aets of 86,000 and liabilities of 9,600.the owner’s equity of the company is _______.A.95,000B.8,000C.76,400 5.Which of the following is a liabilities account?

1.__ functions of

the account.2.The simplest form of the account is known as____________________.3.The simplest and most flexible type of the journal is ________________.4.In some industries, it is common to give discounts for early payment

called________________________.5.The double-entry system is based on _________________.IV.选词填空 10分

南京理工大学苏州函授站出卷人：叶文伊

be divided intoin order toin advancein engaged inplay an important role in

1.An expense paid ________________ is known as a prepaid expense.2.I get up early________________catch the first bus to school.3.A year can ________________________ twelve months.4.Accounting_________________________________ modern society.5.Mother is an accountants.So she ______________ accounting career.V.阅读理解30分

Paage 1

Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.the speed limit

2.If anyone drives faster than the peed limit, he will ____.A.be arrestedB.be given a ticket

C.be stopped driving for a periodD.not be allowed to drive any longer 3.In the phrase “traffic tickets” the word “ticket” refers to _____.A.the ticket to see a film about traffic rules.B.a bus ticket for the driver to practice on a bus.C.the ticket to tell the driver how much to pay.D.the ticket to tell the driver when to be on duty.4.Drivers do not often get a ticket during rush hours because _____.A.they have to walk instead of drivingB.they are dozing off.C.they can only drive slowly.D.They are complaining all the way.5.Which of the following can NOT be the reason for setting speed limit?

A.To decrease traffic accidents.B.To ensure the safety of drivers and pedestrians.C To protect the benefits of car companies.D.To prevent speeding.Paage 2

Mrs.Watson was a doctor’s wife.She had a nice neighbor Mrs.Potts.They often did each other’s shopping.One day, Mrs.Potts had to go to see Dr.Watson because she was ill, so Mrs.Watson said, “I’ll do your shopping today.” Mrs.Potts told her that she only wanted a sheep’s kidney.Mrs.Watson went to shops and when she came back, she went to Mrs.Potts’ house, but she was not there, so she went to her own house.She looked in her husband’s waiting room, but Mrs.Potts was not there either, so she went into her husband’s office.Her husband told her that Mrs.Potts had just left him and perhaps gone to the lavatory.Mrs.Watson ran out into the crowded waiting-room just in time to catch Mrs.Potts.She shouted, “Here is your kidney!” and ran and gave her the parcel.1.What does Mrs.Watson’s husband do?

A.He is a teacher.B.He is a doctor.C.He is a worker.D.He is an officer.2.From the paage, we know that Mrs.Potts is _______.A.Mrs.Watson’s friendB Mrs.Watson’s sister C.Mrs.Watson’s colleagueD.Mrs.Watson’ s neighborWhy did Mrs.Watson offer to do some shopping for Mrs.Potts one day? A.Because Mrs.Potts was had free time.B.Because Mrs.Potts was busy.C.Because Mrs.Potts was liked Mrs.Watson to do shopping for her.D Because Mrs.Potts was ill.4.What did Mrs.Potts ask Mrs.Watson to buy for her?

A.A pig’s kidneyB.A sheep’s kidneyC.Some meatD.Some cake 5.Where was Mrs.Potts when Mrs.Watson went into Mr.Watson’s office?

A.She went to her husband’s waiting room.B.She went to her husband’s office.C.She went to the lavatoryD.She wasn’t at home