CHAPTER 2 ANALYZING TRANSACTIONS
Chapter 2—Analyzing Transactions Chapter 2—Analyzing Transactions
TRUE/FALSE
1. Accounts are records of increases and decreases in individual financial statement items.
ANS: T DIF: 1 OBJ: 01
2. A group of related accounts that make up a complete unit is called a trial balance.
ANS: F DIF: 1 OBJ: 01
3. A chart of accounts is a listing of accounts that make up the journal.
ANS: F DIF: 1 OBJ: 01
4. The chart of accounts should be the same for each business.
ANS: F DIF: 2 OBJ: 01
5. Accounts payable are accounts that you expect will be paid to you.
ANS: F DIF: 2 OBJ: 01
6. Consuming goods and services in the process of generating revenues results in expenses.
ANS: T DIF: 1 OBJ: 01
7. Prepaid expenses are an example of an expense.
ANS: F DIF: 2 OBJ: 01
8. Unearned Revenues are an example of a liability.
ANS: T DIF: 2 OBJ: 01
9. Drawings are an example of an expense.
ANS: F DIF: 2 OBJ: 01
10. Accounts in the ledger are usually maintained in alphabetical order.
ANS: F DIF: 2 OBJ: 01
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Chapter 2—Analyzing Transactions
11.Depending on the account title, the right side of the account is referred to as the credit side.
ANS: F DIF: 2 OBJ: 02
12. To determine the balance in an account, always subtract credits from debits.
ANS: F DIF: 1 OBJ: 02
13. Unless the transaction is compound, the dollar amount of the debits for each transaction is equal
to the dollar amount of the credits for that transaction, and thus the term double-entry
bookkeeping..
ANS: F DIF: 3 OBJ: 03
14. The double-entry accounting system records each transaction twice.
ANS: F DIF: 1 OBJ: 03
15. The increase side of all accounts is the normal balance.
ANS: T DIF: 2 OBJ: 03
16. The journal is the book of original entry.
ANS: T DIF: 1 OBJ: 03
17. The process of recording a transaction in the journal is called journalizing.
ANS: T DIF: 1 OBJ: 03
18. Journalizing is the process of entering amounts in the ledger.
ANS: F DIF: 1 OBJ: 03
19. Transactions are listed in the journal chronologically.
ANS: T DIF: 1 OBJ: 03
20. Journalizing transactions using the double-entry bookkeeping system will eliminate fraud.
ANS: F DIF: 3 OBJ: 03
21. Liability accounts are increased by debits.
ANS: F DIF: 1 OBJ: 03
34
Chapter 2—Analyzing Transactions 22. Expense accounts are increased by credits.
ANS: F DIF: 1 OBJ: 03
23.Revenue accounts are increased by credits.
ANS: T DIF: 1 OBJ: 03
24. The normal balance of a capital account is a debit.
ANS: F DIF: 1 OBJ: 03
25. The normal balance of the drawing account is a debit.
ANS: T DIF: 1 OBJ: 03
26. The normal balance of an expense account is a credit.
ANS: F DIF: 1 OBJ: 03
27. The normal balance of revenue accounts is a credit.
ANS: T DIF: 1 OBJ: 03
28. Withdrawals decrease owner's equity and are listed on the income statement as a deduction
from revenue.
ANS: F DIF: 2 OBJ: 03
29. The process of transferring the data from the journal to the ledger accounts is posting.
ANS: T DIF: 1 OBJ: 04
30. The post reference notation used in the ledger is the account number.
ANS: F DIF: 1 OBJ: 04
31. The post reference notation used in the journal is the page number.
ANS: F DIF: 1 OBJ: 04
32. A notation in the post reference column of the general journal indicates that the amount has
been posted to the ledger.
ANS: T DIF: 2 OBJ: 04
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Chapter 2—Analyzing Transactions
33. The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3)
prepare the financial statements.
ANS: F DIF: 2 OBJ: 04
34. For a month's transactions for a typical medium-sized business, the salary expense account is
likely to have only credit entries.
ANS: F DIF: 2 OBJ: 04
35. For a month's transactions for a typical medium-sized business, the accounts payable account is
likely to have only credit entries.
ANS: F DIF: 2 OBJ: 04
36. When a business receives a bill from the utility company, no entry should be made until the
invoice is paid.
ANS: F DIF: 2 OBJ: 04
37. When an owner invests assets in the business, the capital account increases due to revenue
being earned.
ANS: F DIF: 2 OBJ: 04
38. When an accounts payable account is paid in cash, the owner's equity in the business decreases.
ANS: F DIF: 2 OBJ: 04
39. When an account receivable is collected in cash, the total assets of the business increase.
ANS: F DIF: 2 OBJ: 04
40. A proof of the equality of debits and credits in the ledger at the end of an accounting period is
called a balance sheet.
ANS: F DIF: 2 OBJ: 05
41. A trial balance determines the accuracy of the numbers.
ANS: F DIF: 3 OBJ: 05
42. Even when a trial balance is in balance, there may be errors in the individual accounts.
ANS: T DIF: 2 OBJ: 05
36
Chapter 2—Analyzing Transactions 43. The totals at the bottom of the trial balance and the totals at the bottom of the balance sheet both
show equality and balancing, and therefore should be equal.
ANS: F DIF: 3 OBJ: 05
44. The erroneous arrangement of digits, such as writing $45 as $54, is called a slide.
ANS: F DIF: 2 OBJ: 06
45. Posting a transaction twice will cause the trial balance totals to be equal.
ANS: T DIF: 2 OBJ: 06
46. Journalizing a transaction with both the debit and the credit for $69 instead of $96 will cause the
trial balance to be out of balance.
ANS: F DIF: 2 OBJ: 06
47. The erroneous moving of an entire number one or more spaces to the right or left, such as
writing $75 as $750, is called a transposition.
ANS: F DIF: 2 OBJ: 06
48. Posting a part of a transaction to the wrong account will cause the trial balance totals to be
unequal.
ANS: F DIF: 3 OBJ: 06
49. Horizontal analysis is used to compare financial statements from different periods.
ANS: T DIF: 1 OBJ: 07
50. Horizontal analysis is used to compare the financial statements of the same company for
different periods.
ANS: T DIF: 1 OBJ: 07
51. In horizontal analysis, the base for computing changes is generally the oldest period.
ANS: T DIF: 1 OBJ: 07
52. Horizontal analysis is not in common usage today.
ANS: F DIF: 1 OBJ: 07
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Chapter 2—Analyzing Transactions
MULTIPLE CHOICE
1. Accounts
a. do not reflect money amounts
b. are not used by entities that manufacture products
c. are records of increases and decreases in individual financial statement items
d. are only used by large entities with many transactions
ANS: C DIF: 1 OBJ: 01
2. A group of related accounts that comprise a complete unit is called a
a. journal
b. liability
c. ledger
d. transaction
ANS: C DIF: 1 OBJ: 01
3. Accounts are classified in the ledger
a. chronologically
b. alphabetically
c. in accordance with their appearance in the financial statements
d. so that accounts used most often are listed first
ANS: C DIF: 2 OBJ: 01
4. Revenue should be recognized when
a. cash is received
b. the service is performed
c. the customer places an order
d. the customer charges an order
ANS: B DIF: 3 OBJ: 01
5. Which of the following accounts is an owner's equity account?
a. Cash
b. Accounts Payable
c. Prepaid Insurance
d. Julia Davis, Capital
ANS: D DIF: 1 OBJ: 01
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Chapter 2—Analyzing Transactions
6. The gross increases in owner's equity attributable to business activities are called
a. assets
b. liabilities
c. revenues
d. net income
ANS: C DIF: 1 OBJ: 01
7. A chart of accounts is
a. the same as a balance sheet
b. usually a listing of accounts in alphabetical order
c. usually a listing of accounts in financial statement order
d. used in place of a ledger
ANS: C DIF: 2 OBJ: 01
8. The debit side of an account
a. depends on whether the account is an asset, liability or owner's equity
b. can be either side of the account depending on how the accountant set up the system
c. is the right side of the account
d. is the left side of the account
ANS: D DIF: 2 OBJ: 02
9. An account is said to have a debit balance if
a. the amount of the debits exceeds the amount of the credits
b. there are more entries on the debit side than on the credit side
c. its normal balance is debit without regard to the amounts or number of entries on the
debit side
d. the first entry of the accounting period was posted on the debit side
ANS: A DIF: 3 OBJ: 02
10. Which statement(s) concerning cash is (are) true?
a. cash will always have more debits than credits
b. cash will never have a credit balance
c. cash is increased by debiting
d. all of the above
ANS: C DIF: 3 OBJ: 02
11. A debit may signify a(n)
39
Chapter 2—Analyzing Transactions
a. decrease in asset accounts
b. decrease in liability accounts
c. increase in the capital account
d. decrease in the drawing account
ANS: B DIF: 1 OBJ: 03
12. Which of the following types of accounts have a normal credit balance?
a. assets and liabilities
b. liabilities and expenses
c. revenues and liabilities
d. capital and drawing
ANS: C DIF: 1 OBJ: 03
13. Which of the following groups of accounts have a normal debit balance?
a. revenues, liabilities, capital
b. capital, assets
c. liabilities, expenses
d. assets, expenses
ANS: D DIF: 1 OBJ: 03
14. Which one of the statements below is not a purpose for the journal?
a. to show increases and decreases in accounts
b. to show a chronological order by date
c. to show a complete transaction in one place
d. to help locate errors
ANS: A DIF: 2 OBJ: 03
15. A credit signifies a decrease in
a. drawing
b. liabilities
c. capital
d. revenue
ANS: A DIF: 2 OBJ: 03
16. A credit may signify a
40
Chapter 2—Analyzing Transactions
a. decrease in assets
b. decrease in liabilities
c. decrease in capital
d. decrease in revenue
ANS: A DIF: 2 OBJ: 03
17. A debit signifies a decrease in
a. assets
b. expenses
c. drawing
d. revenues
ANS: D DIF: 2 OBJ: 03
18. Which of the following applications of the rules of debit and credit is true?
a. decrease Prepaid Insurance with a credit and the normal balance is a credit
b. increase Accounts Payable with a credit and the normal balance is a debit
c. increase Supplies Expense with a debit and the normal balance is a debit
d. decrease Cash with a debit and the normal balance is a credit
ANS: C DIF: 3 OBJ: 03
19. Which of the following describes the classification and normal balance of the fees earned
account?
a. asset, credit
b. liability, credit
c. owner's equity, debit
d. revenue, credit
ANS: D DIF: 1 OBJ: 03
20. The classification and normal balance of the accounts payable account is
a. an asset with a credit balance
b. a liability with a credit balance
c. owner's equity with a credit balance
d. revenue with a credit balance
ANS: B DIF: 1 OBJ: 03
21. The classification and normal balance of the drawing account is
41
Chapter 2—Analyzing Transactions
a. an expense with a credit balance
b. an expense with a debit balance
c. a liability with a credit balance
d. owner's equity with a debit balance
ANS: D DIF: 1 OBJ: 03
22. The classification and normal balance of the supplies expense account is a(n)
a. asset with a debit balance
b. asset with a credit balance
c. expense with a debit balance
d. liability with a credit balance
ANS: C DIF: 1 OBJ: 03
23. In which of the following types of accounts are increases recorded by debits?
a. assets, liabilities
b. drawing, liabilities
c. expenses, liabilities
d. assets, expenses
ANS: D DIF: 1 OBJ: 03
24. In which of the following types of accounts are increases recorded by credits?
a. revenues, liabilities
b. drawing, assets
c. liabilities, drawing
d. expenses, liabilities
ANS: A DIF: 1 OBJ: 03
25. In which of the following types of accounts are decreases recorded by debits?
a. assets
b. revenues
c. expenses
d. drawing
ANS: B DIF: 1 OBJ: 03
26. In which of the following types of accounts are decreases recorded by credits?
42
Chapter 2—Analyzing Transactions
a. liabilities
b. owner's capital
c. drawing
d. revenues
ANS: C DIF: 1 OBJ: 03
27. A credit balance in which of the following accounts would indicate a likely error?
a. Fees Earned
b. Salary Expense
c. Peter Penn, Capital
d. Accounts Payable
ANS: B DIF: 2 OBJ: 03
28. A debit balance in which of the following accounts would indicate a likely error?
a. Salaries Expense
b. Notes Payable
c. N. McGee, Drawing
d. Supplies
ANS: B DIF: 5 OBJ: 03
29. Randomly listed below are the steps in the accounting cycle:
(1) prepare the financial statements
(2) post the journal entries to the ledger
(3) record journal entries
(4) prepare a trial balance
What is the proper order of these steps?
a. (3), (2), (4), (1)
b. (2), (3), (4), (1)
c. (3), (2), (1), (4)
d. (4), (3), (2), (1)
ANS: A DIF: 2 OBJ: 04
30. Which of the following entries records the payment of an account payable?
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Chapter 2—Analyzing Transactions
a. debit Cash; credit Accounts Payable
b. debit Accounts Receivable; credit Cash
c. debit Cash; credit Supplies Expense
d. debit Accounts Payable; credit Cash
ANS: D DIF: 3 OBJ: 04
31. Which of the following entries records the investment of cash by Tito, owner of a
proprietorship?
a. debit Tito, Capital; credit Accounts Receivable
b. debit Cash; credit Tito, Capital
c. debit Tito, Drawing; credit Cash
d. debit Cash; credit Tito, Drawing
ANS: B DIF: 3 OBJ: 04
32. Which of the following entries records the receipt of a utility bill from the water company?
a. debit Utilities Expense; credit Accounts Payable
b. debit Utilities Payable; credit Accounts Receivable
c. debit Accounts Payable; credit Cash
d. debit Accounts Payable; credit Utilities Payable
ANS: A DIF: 3 OBJ: 04
33. Which of the following entries records the withdrawal of cash by Joe, owner of a proprietorship,
for personal use?
a. debit Joe, Capital; credit Cash
b. debit Joe, Drawing; credit Cash
c. debit Salaries Expense; credit Cash
d. debit Salaries Expense; credit Salaries Payable
ANS: B DIF: 3 OBJ: 04
34. Office supplies were sold by J's Appliance Repair at cost to another repair shop, with cash
received. Which of the following entries for J's Appliance Repair records this transaction?
a. Office Supplies, debit; Cash, credit
b. Office Supplies, debit; Accounts Payable, credit
c. Cash, debit; Office Supplies, credit
d. Accounts Payable, debit; Office Supplies, credit
ANS: C DIF: 4 OBJ: 04
44
Chapter 2—Analyzing Transactions 35. Office supplies purchased by J's Appliance Repair on account were returned. Which of the
following entries for J's Appliance Repair records this transaction?
a. Cash, debit; Office Supplies, credit
b. Office Supplies, debit; Accounts Receivable, credit
c. Accounts Payable, debit; Office Supplies, credit
d. Office Supplies, debit; Accounts Payable, credit
ANS: C DIF: 3 OBJ: 04
36. Cash was paid by J's Appliance Repair to creditors on account. Which of the following entries
for J's records this transaction?
a. Cash, debit; J's, Capital, credit
b. Accounts Payable, debit; Cash, credit
c. Accounts Receivable, debit; Cash, credit
d. Accounts Payable, debit; Account Receivable, credit
ANS: B DIF: 3 OBJ: 04
37. The process of initially recording a business transaction is called
a. trial balancing
b. posting
c. journalizing
d. balancing
ANS: C DIF: 1 OBJ: 04
38. Which of the following entries records the acquisition of office supplies on account?
a. Office Supplies, debit; Cash, credit
b. Cash, debit; Office Supplies, credit
c. Office Supplies, debit; Accounts Payable, credit
d. Accounts Receivable, debit; Office Supplies, credit
ANS: C DIF: 3 OBJ: 04
39. Which of the following entries records the acquisition of equipment on account?
a. Equipment, debit; Accounts Payable, credit
b. Equipment, debit; Cash, credit
c. Accounts Payable, debit; Equipment, credit
d. Accounts Payable, debit; Notes Payable, credit
ANS: A DIF: 3 OBJ: 04
45
Chapter 2—Analyzing Transactions
40. Which of the following entries records the payment of rent for the current month?
a. Cash, debit; Rent Expense, credit
b. Rent Expense, debit; Cash, credit
c. Rent Expense, debit; Accounts Receivable, credit
d. Accounts Payable, debit; Rent Expense, credit
ANS: B DIF: 3 OBJ: 04
41. Which of the following entries records the receipt of cash from patients on account?
a. Accounts Payable, debit; Fees Earned, credit
b. Accounts Receivable, debit; Fees Earned, credit
c. Accounts Receivable, debit; Cash, credit
d. Cash, debit; Accounts Receivable, credit
ANS: D DIF: 3 OBJ: 04
42. Which of the following entries records the billing of patients for services performed?
a. Accounts Receivable, debit; Fees Earned, credit
b. Accounts Payable, debit; Cash, credit
c. Fees Earned, debit; Accounts Receivable, credit
d. Fees Earned, debit; Cash, credit
ANS: A DIF: 3 OBJ: 04
43. Which of the following entries records the collection of cash from cash customers?
a. Fees Earned, debit; Cash, credit
b. Fees Earned, debit; Accounts Receivable, credit
c. Cash, debit; Fees Earned, credit
d. Accounts Receivable, debit; Fees Earned, credit
ANS: C DIF: 3 OBJ: 04
44. Which of the following entries records the receipt of cash for two months' rent? The cash was
received in advance of providing the service.
a. Prepaid Rent, debit; Rent Revenue, credit.
b. Cash, debit; Unearned Rent, credit.
c. Cash, debit; Prepaid Rent, credit.
d. Cash, debit; Rent Expense credit.
ANS: B DIF: 3 OBJ: 04
46
Chapter 2—Analyzing Transactions 45. A patient has a physical examination and asks the bookkeeper to mail the bill. The bookkeeper
should
a. make no entry until the cash is received
b. Cash, debit; Accounts Receivable, credit
c. Cash, debit; Fees Earned, credit
d. Accounts Receivable, debit; Fees Earned, credit
ANS: D DIF: 4 OBJ: 04
46. The process of rewriting the information from the journal into the ledger is called
a. sliding
b. transposing
c. journalizing
d. posting
ANS: D DIF: 1 OBJ: 04
47. Proof that the dollar amount of the debits equals the dollar amount of the credits in the ledger
means
a. all of the information from the journal was correctly transferred to the ledger
b. all accounts have their correct balances in the ledger
c. only the journal is accurate; the ledger may be incorrect
d. only that the debit dollar amounts equal the credit dollar amounts
ANS: D DIF: 3 OBJ: 05
48. The verification that the total dollar amount of the debits equals the total dollar amount of the
credits in the ledger is called a
a. ledger
b. trial balance
c. account
d. balance sheet
ANS: B DIF: 2 OBJ: 05
49. A trial balance is prepared to
a. prove that there were no errors made in recording transactions into the journal
b. prove that no errors were made in posting to the ledger
c. prove that each account balance is correct
d. summarize the account balances to help prepare financial statements
ANS: D DIF: 3 OBJ: 05
47
Chapter 2—Analyzing Transactions
50. An overpayment error was discovered in computing and paying the wages of a Bartson Repair
Shop employee. When Bartson receives cash from the employee for the amount of the
overpayment, which of the following entries will Bartson make?
a. Cash, debit; Wages Expense, credit
b. Wages Payable, debit; Wages Expense, credit
c. Wages Expense, debit, Cash, credit
d. Cash, debit; Wages Payable, credit
ANS: A DIF: 3 OBJ: 06
51. If the two totals of a trial balance are not equal, it could be due to
a. failure to record a transaction
b. recording the same erroneous amount for both the debit and the credit parts of a
transaction
c. an error in determining the account balances, such as a balance being incorrectly
computed
d. recording the same transaction more than once
ANS: C DIF: 2 OBJ: 06
52. When a transposition error is made on the trial balance, the difference between the debit and
credit totals on the trial balance will be
a. zero
b. twice the amount of the transposition
c. one-half the amount of the transposition
d. divisible by 9
ANS: D DIF: 2 OBJ: 06
53. Which of the following errors, each considered individually, would cause the trial balance totals
to be unequal?
a. a transaction was not posted
b. a payment of $96 for insurance was posted as a debit of $46 to Prepaid Insurance and
a credit of $46 to Cash
c. a payment of $311 to a creditor was posted as a debit of $3,111 to Accounts Payable
and a debit of $311 to Accounts Receivable
d. cash received from customers on account was posted as a debit of $140 to Cash and
a credit of $140 to Accounts Payable
ANS: C DIF: 4 OBJ: 06
48
Chapter 2—Analyzing Transactions 54. Supplies purchased on account were incorrectly recorded as Office Equipment. The correcting
entry would be
a. Supplies, debit; Office Equipment, credit.
b. Accounts Receivable, debit; Supplies, credit.
c. Office Equipment, debit; Supplies Expense, credit.
d. Supplies, debit; Accounts Payable, credit.
ANS: A DIF: 3 OBJ: 06
55. The results of a horizontal analysis show that revenue increased a greater percentage than wages
expense. A possible explanation might be that
a. revenue decreased while wages decreased
b. more revenue was generated than wages expense to generate the revenue
c. revenue increased, but wage expense increased proportionately more
d. labor is now more expensive than it was earlier
ANS: B DIF: 3 OBJ: 07
56. Horizontal analysis is the comparison of
a. the balance sheet to the income statement for the same company for different periods
b. the balance sheet to the income statement for the same company for the same period
c. one financial statement to the same financial statement of a company for an earlier
period
d. the same financial statement from two different companies for the same period
ANS: C DIF: 4 OBJ: 07
PROBLEM
1. Organize the following accounts into the usual sequence of a chart of accounts.
Miscellaneous Expense
Accounts Payable
Accounts Receivable
Cash
Gordon Wells, Capital
Fees Earned
Prepaid Rent
Salaries Expense
Unearned Revenue
Gordon Wells, Drawing
ANS:
49
Chapter 2—Analyzing Transactions
Cash
Accounts Receivable
Prepaid Rent
Accounts Payable
Unearned Revenue
Gordon Wells, Capital
Gordon Wells, Drawing
Fees Earned
Salaries Expense
Miscellaneous Expense
DIF: 2 OBJ: 01
2. Selected accounts from the ledger of Hughes Company appear below. For each account,
indicate the following:
(a) In the first column at the right, indicate the nature of each account, using the
following abbreviations:
Asset - A Revenue - R
Liability - L Expense - E
None of the above - N
(b) In the second column, indicate the increase side of each account by inserting
Dr. or Cr.
Type of Increase
Account Account Side
(1) Supplies _______ ________
(2) Notes Receivable _______ ________
(3) Fees Earned _______ ________
(4 Phillips, Drawing _______ ________
(5) Accounts Payable _______ ________
(6) Salaries Expense _______ ________
(7) Hughes Capital _______ ________
(8) Accounts Receivable _______ ________
(9) Equipment _______ ________
(10) Notes Payable _______ ________
ANS:
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单项选择（20分） 16. He bought a knife and fork ________. A. to eat B. to eat with C. for eating D. to eat by 17. The little village which lies __________ the railway for 20 miles is ___________ the great man was born. A. off; where B. at; when C. to; how D. by; why 18. The window which hasn’t been cleaned for at least 3 weeks requires ____. Who’d like to take the job? A. to clean B. cleaning C. cleaned D. being cleaned 19. Everyone present at the meeting agreed to stick to the _____ that everyone should be treated fairly. A. purpose B. ambition C. principle D. level 20. After the war, that country _______ their defense works in case of the next unexpected attack. A. raised B. strengthened C. increased D. powered 21. Great efforts have been ____to improve people’s living conditions in China in the past two years. A. got B. won C. made D. did 22. When he came back with plenty of money, his father ______ three days before. A. had died B. was dead C. died D. had been dead 23. The fire was finally ______ after the building had ______ for two hours. A. put off; caught fire B. put away; been on fire C. put out; caught fire D. put out; been on fire 24. He did everything he could _______ the old man. A. to save B. save C. saving D saved 25.—Shall I give you a hand with this as you are so busy now? —Thank you.__________ A. Of course you can B. If you like C. it’s up to you D. It couldn’t be better 26. Everyone has periods in their lives _____ everything seems very hard. A. when B. where C. which D. that 27. When he heard the news, he hurried home,______ the book ______ on the desk. A. leaving; lying open B. to leave; lying open C. left; lying open D. leaving; lying opened 28. Who do you think he would _____ a letter of congratulation to our monitor? A. have written B. have to write C. have write D. have been writing 29. Taiyuan, _____ in the centre of Shanxi province is a most beautiful city. A. located B. to locate C. locate D. locating 30. I was told that there were about 50 foreign students _____Chinese in the school, most____were from Germany. A. study, of whom B. study, of them C. studying, of them D. studying, of whom 31. Hurricane brought down a great number of houses, _____ thousands of people homeless. A. to make B. making C. made D. having made
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders
一、选择题 1．Which of the following ending has the same pronunciation “started”? A．hoped B．needed C．raised D．passed 2．I put my keys in my_____/b?g/. A．big B．box C．bag D．boy 3．She didn't have a good_____/ sli:p/ last night, so she looked tired. A．sleep B．sheep C．shape D．shop 4．与“Gg”含有相同读音的字母的是________。 A．Jj B．Tt C．Kk D．Hh 5．My______ /'fe?v?r?t/ snack is potato chips. A．favorite B．free C．foreign D．future 6．Go down this street and turn ______ / left / .You will see a library in front of you. A．light B．left C．let D．lift 7．下列单词中画线部分的读音不同的是______。 A．mother B． their C．thing D．these 8．下列四个选项中划线部分读音全部相同 ．．．．的是__________。 A．head bread eat B．look afternoon good C．thank there three D．here idea ear 9．Which underlined letter pronounces differently from the others? A．northern B．abroad C．block D．before 10．Which word of the following doesn’t have the same stress as the others? A．Absent. B．Insect. C．Translate. 11．Which word of the following has a different stress from the others? A．X-ray B．Upset. C．Rapid 12．Which sound goes with the word "burn"? A．/b?n/ B．/br?n/ C．/br?:n/ D．/b?: n/ 13．China is ________ancient country and people all over the world come to learn Chinese culture. A．a B．an C．the D．/ 14．Which pair of the words with the underlined letters has the same sound? A．thank, bank B．monkey, costume C．great, create 15．Which word of the following doesn't have the same stress as the others? A．Subject B．Product C．Request 16．Which pair of the words with the underlined letters has different sounds? A．location examination B．exchange exhibition C．treasure spread 17．Which has the different sound of the letter group ‘igh’ from the other words? A．high B．night C．weight D．right 18．Which of the following words has a different stressed syllable(重读音节)？
高一英语阅读理解测试题及答案 阅读理解（3）（同步类） 故事类 1 (黑龙江省鹤北林业局高级中学09-10学年期末考）I came to study in the United States a year ago .Yet I did not know the real American society until I was injured in a car accident because after the accident I had to see a doctor and go to court. After the accident .my roommate called a doctor for me. I was very grateful and determined to repay him one day. But the next day, he asked me to pay him $200 for what he had done. I was astonished. He had good reason to charge me, he said. And if I wanted to collect money from the person who was responsible for my injury, I?d have to have a good lawyer. And only a good doctor can help me get a good lawyer .Now that he had helped me find a good doctor, it was only fair that I should pay him. But every day I went to see the doctor, I had to wait about 50 minutes. He would see two or three patients at the same time, and often stop treating one so as to see another. Yet he charged me $115 each time .The final examination report consisted of ten lines, and it cost me $215. My lawyer was all smiles the first time we met. But after that he avoided seeing me at all. He knew very well the other party was responsible for the accident, yet he hardly did anything. He simply waited
高一英语期末试卷 第I卷 (共75分) I. 单项填空(共20小题, 20分) 1. Three score and eight is ________ . A. 68 B. 58 C. 48 D. 38 2. The students in that class often help ________ . A. each other B. one other C. one after another D. each one 3. There are ________ many bikes of the same color that I could hardly pick out mine from them . A. very B. quite C. so D. such 4. The passengers should wait in ________ when they want to get on the plane . A. this way B. line C. danger D. hope 5. The gestures (手势) are _______ both by Chinese and foreigners as _______ the same meaning . A. accepted ; having B. accepted ; to have C. received ; having D. received ; to have 6. he _______ the importance to master a foreign language in our work . A. pointed out B. work out C. pointed to D. turned to 7. ---_____ it be Li Ping who broke the glass ? --- No. It ______ be Wu Dong who did it . A. Can , must B. Must , Can C. Must , Must D. May , need
1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities
I. Listening Comprehension (20%) Section A Directions: In Section A, you will hear ten short conversations between two speakers. At the end of each conversation, a question will be asked about what was said. The conversations and the questions will be spoken only once. After you hear a conversation and the question about it, read the four possible answers on your paper, and decide which one is the best answer to the question you have heard. 1. A. In a restaurant. B. At home. C. In an office. D. In a classroom. 2. A. He never trusts Christine. B. He believes that Christine is telling the truth this time. C. He is not sure if Christine is telling the truth this time. D. He knows that Christine is lying this time. 3. A. Two. B. Three. C. Four. D. Five. 4. A. Plan how to use her time. B. Spare some time to rest. C. Have the final exam. D. Take part in a competition. 5. A. Husband and wife. B. Boss and employee. C. Colleagues. D. Mother and son. 6. A. Have a rest. B. Clean the bedroom. C. Clean the study room. D. Clean the bathroom. 7. A. At 8:00 pm. B. At 9:00 pm. C. At 11:00 pm. D. At 10:00 pm. 8. A. Jenny. B. Jack. C. John. D. Andrew. 9. A. Watching TV. B. Predicting the weather. C. Playing a cell phone. D. Criticizing his daughter. 10. A. She is happy about the news. B. She is sad about the news. C. She is not interested in the news at all. D. She doesn’t believe the news is true. Section B Directions: In Section B, you will hear two short passages, and you will be asked three questions on each of the passages. The passages will be read twice, but the questions will be spoken only once. When you hear a question, read the four possible answers on your paper and decide which one would be the best answer to the question you have heard. Questions 11 through 13 are based on the following passage. 11. A. Three. B. Four. C. Five. D. Six. 12. A. Read books. B. Learn a new language. C. Take part in the local goings-on. D. Immerse yourself into the new culture.
高一英语试题 （命；荣） 明： 1.本内容牛津高中英（模一）第一元内容。 2. 本分卷一和卷二两部分。共七大，86 小， 7 。分150 分，考 100 分。 3.卷一用 2B 笔填涂在答案上，卷二非答案直接写在上。 卷一（，三大，共75 分） 一．填空（共15 小，每小 1 分， 15 分）。 从 A 、 B、 C、 D 四个中，出可以填入空白的最佳。 1.“ I am sorry I broke your mirror . ” “ Oh, really ? ____B____. ” A. It s’ok with me. B. It doesn ’tmatter . C. Don ’tbe sorry. D. I don ’tcare. 2.___A_____ it is to jump into a river on a hot summer day ! A. what fun B. how fun C. what a fun D. what funny 3. After ____B__ , he realized that he was wrong in doing that . A. sometimes B. some time C. sometime D. some times 4. I, ___D____ your good friend , will try my best to help you out . A. who ,is B. which ,is C. that ,is D. who , am 5. Who can think of a situation ___C_____this word can be used ? A. which B. that C. where D. in that 6. The doctor advised Tom strongly that he should take a holiday ,but ___A____ didn ’thelp. A. it B. who C. which D. he 7.Can you believe that in ___B___ a rich country there should be ______ many poor people ? A. such ,such B. such ,so C. so ,so D. so ,such 8.The way you thought of ___B______ the work is very good . A. doing B. to do C. that do D. which to do 9.I’ll remember the time ___C____ we spent together in the country . A. when B. at which C. that D. during which 10.Rencently I bought an ancient vase , ____B___ was very reasonable. A. which price B. the price of which C. its price D. the price of that 11.It’s a long trip and we ’ll have to ___A____ early tomorrow morning . A. start off B. go off C. take off D. put off 12.John ____D___ the office as he was passing ,but Mary was out . A. called for B. called up C. called on D. called at 13.You can ___A___ us in the discussion if you ______. A. join ,wish to B. join in ,want to C. attend , don’twant to D. take part in , hope so 14.____B___ the internet is bridging the distance between people ,it may also be breaking some homes or will cause other family problems. while引步状从句，意思是然。。。但是，尽管??但是多放于句首A. when B. while C. as D. if