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会计英语选择题

会计英语选择题
会计英语选择题

1、which is the following statements is false ?

①A. the partnership form of business organization protects the personal assents of the owners form creditor of the business

②A. Increases in assets and Increases in revenues are recorded with

a debit

③ C.the ledger is a chronological listing of all transactions

2、The primary objective of financial reporting is...

C. To provide information useful for investment and lending decisions

3、 The principle or concept that holds an entity will remain in operation for the foreeable future is the ...

A. Goning-concern concept

4、which is the following statements is true ?

B. Assets are economic resources that are expect to benefit future periods

5、Aftin Co.performed services on account . When Aftin collects the account receivable ...

B. Assets do not change

6、which is the following transaction would not affect owner's equity?

A. Payment of an account payable

7、An income statement reports...

D. The difference between revenues and expense during the period

8、If assents increase $80000 during the period and owners’ equity decreases $16000during the period , liabilities must have ...

B . increased $96000

9、if net income was $1500 and there no withdrawals, how much did the owner in vest?

A . $4500

10、The amount of net income shown on the income statement also appears on...

C. Statement of owners’ equity

11、which of these is an example of an asset account?

C. Supplies

12、Traylor company paid $2850 on account. The effect of this transaction accounting equation is to..

D.decrease assets and decrease liabilities

13、note payable has a normal beginning balance of $30000. During the period,new borrowing total $63000 and the balance in note payable is $41000. Determine the on loans during the period...

B.$5200

14、which of these accounts has a normal debit balance?

D.both A and B have a normal debit balance

15、The journal entry to record the collection of $890 form a customer on account is..

B. cash 890

Accounts receivable 890

18、the ending cash account balance is $57600. During the period,cash receipts equal$124300.if the cash payments during the period total $135100,then the beginning cash amount must have ...

A. $68400【135100-124300+57600】

19、Use the following selected information for the Alecia Company the correct cresit column total for a trial balance..

C.$265000

20、which of these statements is correct?

D. Both B and C are correct

21、When should revenue be recorded under the accrual-basis and cash-basis of...

D. accrual-basis(when the service is performed) cash-basis (when received)

22、During 20*4,Bustamante Co,incurred salary expense of $240000,beginning and ending salary Payable was $4000 and $8000, respectively.in 20*4,bustamante paid salaries of ..

C. $236000

20、During 20*4,Bustamante received $600000 for service revenue.Bustamante has not received $30000 for services already performed in 20*4.Bustamante also invested $20000 into the business.Bustamante should report service revenue for 20*4 of ...

D. $630000

21、Recording an expense when it is paid instead of when incurred is

a violation of ..

A. The matching principle

22、On july31,$3600 is paid for a one-year insurance policy. On December31, the adjusting entry for prepaid insurance would include....

C. a debit to Insurance Expense,$1500

23、Failure to record an adjusting entry for an accrued expense,will result in the following ...

B. Liabilities-understate,net income-overstate

24、An adjusting entry could contain all of the following except...

B. a credit of cash

25、which is the following statements best describes the purpose of internal control?

A. To provide assurance that the entire business operates in accordance with management’a plans and policies

26、Note and interest collected by the bank for the company,$500 (plus$25 interest ..)

A. Add to the book balance

27、Deposit in transit,$400...

B. Add to the book balance

28、Check NO.662 for which should have been written for $730 was incorrectly receiable by the bank as $370...

C. deduct from the book balance

29、If a bank reconciliation includes an NSF check for $45,the journal entry to this reconciling item would include...

A. Credit to cash

30、All of the following are controls over cash received in a store except...

A . The clerk should have access to the cash register tape to make corrections when ...

31、which is the following statements related to receivable..?

C. When a notes receivable is not paid at maturity,the principal plus any into should be charged back to the customer’s accounts receivable.

32、Refer to Exhibit4-1. Compute days’sales in receivable(365/net sale counts receivable).

D. 37days

33、The weighted average for the year inventory cost flow method is applicable to the following inventory system?

B. Periodic-Yes,perpetual-No.

34、The LIFO inventory cost flow method may be applied to which of the following inventory systems ?

C. Periodic-Yes,perpetual-Yes.

35、The company use a periodic inventory system and the ending inventory consists of 60pnits,20 from each of the last three purchases. Determine the ending inventory assuming costs are assigned on a weighted-average basis...

D. $1022.

36、A company use a inventory system and made an error at the end of year caused its year I ending inventory to be understated by $5000.What effect does this have on the company’s financial statements?

A. Net income is understated;assets are understated.

37、The estimate of the cost of the inventory on June 30 would be ..

C. $89500

38、Which of the following factors would not be considered in the selecting of LIFO as ventory costing method ...?

C. Physical flow

39、Which of the following methods of inventory valuation is allowable at interim date not at year-end?

B. Estimated gross profit rates

40、A physical inventory taken on December31,20*2,resulted in an ending inventory $575000.Dart’s gross profit on sales has remained constant at 25% in recent year suspects some inventory may have been taken by a new employee.At December 31 what is the estimated cost of missing

inventory?

A. $25000

41、Which of the following is not affected by the inventory valuation method user ..?

C. Amounts paid to acquire merchandise.

42、Under the retail inventory method,freight-in would be include the goods available for sale for which of the following?

C. Cost-Yes,Retail-No.

43、Charging the cost of ordinary repairs to the machinery and equipment asset account during the current year would..

D. Not affect the total liabilities at the end of the current year

44、M CO.and S CO. Exchanged nonmonetary assets.The exchange did not culminate an earning process for either M or S.M paid cash to S in connection with the exchange.To the extent that the amount of cash exceeds a proportionate share of the carrying amount of the asset surrendered,a realized gain on the exchange should be recognized by... ... If the transaction lacks commercial substance.

D. NO-M,NO-S

45、Depreciation of a plant asset is the process of ...

B. Allocating the cost of the asset to the periods of use

46、Which of the following statements is true regarding capitalization of interest?

B. The amount of interest cost capitalized during the period should not exceed the interest cost incurred

47、ABC is considering acquiring Z company.The following information relates to Z company....

B. $450 000

48、The Ray Company exchanged its used bottle-capping machine for a new machine.The old machine cost $14000,and the new one had a cash price of $19000.Ray had taken gain or loss should be recorded on the exchange?

A. $1500 loss

49、Accelerated depreciation methods are used primarily in...

A. Income tax returns

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Choices: 1. –Was the bus crowded? --Not at all. It was empty _________ an old lady. A. except B. except for C. except that D. besides 2. The Iraqi government was overthrown by the Americans, _______ was no surprise at all to the world. A. that B. it C. who D. which 3. In this park, birds often fly down from the trees to eat from visitor s’ hands. They are used to ________ in this way. A. be fed B. feed C. being fed D. having fed 4. As a secretary, your duties _______ typing letters and answering the phone. A. contain B. include C. have D. make up 5. I promise I won’t tell them --- not _______ you say I can. A. if B. when C. unless D. as 6. She has successfully ________ a career with bringing up a family. A. joined B. connected C. managed D. combined 7. William, as well as his friends, ________ invited to the party. A. was B. were C. have been D. has 8. --How did she become successful? -- As far as I know, her career ________ after her TV appearance. A. took away B. took off C. took on D. took in 9. The word “write” has the same pronunciation ______ the word “right”. A. of B. as C. to D. from 10. –Could I speak to Harry Peter please? --Wrong number, I’m afraid. There is ________ person. A. no so B. such no C. not a such D. no such 11. I have books at hand to fill my time ________. A. in B. for C. with D. at 12. –John won the first prize in the concert. --_________. A. So he did B. So did he C. He did so D. So did he too 13. Can you ________ Mary becoming famous as an artist? A. think B. make C. believe D. imagine 14. I like swimming, while what my brother enjoys ________. A. cooking B. to cook C. is cooking D. cook 15. There are two bags there. One is filled _______ rice and the other is full _______ wheat. A. of; with B. with; with C. of; of D. with; of 16. We left the station after she went ________. A. on the board B. on the board the ship C. on board the ship D. board 17. You can ______ mine if you have ______ your book at home. A. share; left B. buy; left C. borrow; forgotten D. use; forgotten 18. China is a _________ country ________ the third world. A. developing; belong to B. developing; belonging to C. developed; belonging to D. developed; belonged to 19. What are you arguing __________ the teacher?

三年级趣味英语题

三、四年级趣味题 1. 哪个字母可以喝?(打一英语字母) 2. 哪个字母最勤劳?(打一英语字母) 3. 世界的尽头(打一英语字母) 4. 哪个字母可以看得见?(打一英语字母) 5. 哪个字母问题最多?(打一英语字母) 6. 哪个字母可以停车?(打一英语字母) 7. 哪个字母可以睡觉?(打一英语字母) 8. 十个apples,里面的S走了,问还有几个? 9.小偷最怕哪三个字母?(写出三个英语字母) 10.Who is the most popular oldman in the world?(写出英文名) 11. Xmas (翻译成英语) 12. 西方国家认为哪个数字是幸运数字?(写一个数字) 13. 西方国家认为哪个数字最不吉利?(写一个数字) 14. What dog never barks? A big dog B hot dog 15. He is the out fish of water. A离开水的鱼B不和群 16 B g i (写出正确的单词) 17 d g o (写出正确的单词) 18 l i n o (写出正确的单词) 19 alppe (写出正确的单词) 20 a b n a a n (写出正确的单词) 21 r d e (写出正确的单词) 22 s m l l a (写出正确的单词) 23 m n o e y k (写出正确的单词) 24 p a e r (写出正确的单词)

25 r b b i t a (写出正确的单词) 26 T g i e r (写出正确的单词) 27 b u l e (写出正确的单词) 28 c t a (写出正确的单词) 29 b a e r (写出正确的单词) 30 y o e l l w (写出正确的单词) 31 crocodile tears. A. 鳄鱼眼泪 B. 假慈悲 32 Love me, love my dog. A.爱我也爱我的狗 B. 爱屋及乌 33 Seeing is believing. A. 眼见为实 B. 耳闻为实 34 No pain, no gain. A.不劳而获 B.不劳无获 35 Practice makes perfect. A. 熟能生巧 B. 勤能补拙 36 When in Rome, do as the Romans do. A.到了罗马就做罗马人的事 B.入乡随俗 37 Kill two birds with one stone. A.用一块石头杀了两只鸟 B. 一石二鸟38 A friend in need is a friend indeed. A.患难见真情 B. 需要好朋友 39 All roads lead to Rome. A. 条条大道通罗马 B.所有的路都在罗马 40 A snow year, a rich year. A.下雪的一年是富裕的 B. 瑞雪兆丰年 41 Failure is the mother of success. A.失败乃成功之母 B. 成功乃失败之母 42 Where there is a will , there is a way! A.哪里有意愿哪里就有路 B. 有志者事竟成

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