会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下小编为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。

　　一、单选题

　　1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost.

　　2） In order to achieve comparability it may sometimes be necessary to override the prudence concept.

　　3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.

　　4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3

　　2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? A. $8 500 Dr       B. $8 500 Cr        C. $14 000 Dr        D. $14 000 Cr

　　3. Should dividends paid appear on the face of a company’s cash flow statement? A.  Yes              B.  No

　　C.  Not sure        D.  Either

　　4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? A.  Weighted Average cost B.  First in first out (FIFO) C.  Last in first out (LIFO) D.  Unit cost

　　5.  Which of following items may appear as non-current assets in a company’s the statement of financial position?

　　(1) plant, equipment, and property (2) company car (3) 4000 cash (4) 1000 cheque A. (1), (3)

　　B. (1), (2)  C. (2), (3) D. (2), (4)

　　6. Which of the following items may appear as current liabilities in a company’s balance sheet?

　　(1) investment in subsidiary

　　(2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4)

　　7. The trial balance totals of Gamma at 30 September 2010 are:

　　Debit $992,640 Credit $1,026,480

　　Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?

　　1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.

　　2. The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.

　　3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.

　　4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance. A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 4

　　8. Listed below are some characteristics of financial information. (1) True (2) Prudence (3) Completeness (4) Correct

　　Which of these characteristics contribute to reliability? A (1), (3) and (4) only  B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only

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　　9. Which of the following statements are correct?

　　(1) to be prudent, company charge depreciation annually on the fixed asset

　　(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form

　　(3) in order to achieve the comparable, items should be treated in the same way year on year A.  2 and 3 only    B.  All of them C.  1 and 2 only      D.  3 only

　　10. which of the following about accruals concept are correct? (1) all financial statements are based on the accruals concept

　　(2) the underlying theory of accruals concept and matching concept are same

　　(3) accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or not

　　A.  2 and 3 only    B.  All of them C.  1 and 2 only      D.  3 only

　　二、翻译题

　　1、将下列分录翻译成英文

　　1. 借：固定资产清理           30 000

　　累计折旧                            10 000

　　贷：固定资产                     40 000

　　2．借：应付票据                40 000

　　贷：银行存款                     40 000

　　2、将下列词组按要求翻译（中翻英，英翻中） (1) 零用资金 (2) 本票 (3) 试算平衡

　　(4) 不动产、厂房和设备 (5) Notes and coins (6) money order (7) general ledger (8) direct debt (9) 报销

　　(10) revenue and gains

　　三、业务题

　　Johnny set up a business and in the first a few days of trading the following transactions occurred (ignore all the tax):

　　1) He invests $80 000 of his money in his business bank account.

　　2) He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment

　　3) A sale is made for $3 000 –the customer pays by cheque

　　4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time

　　6) He pays a telephone bill of $800 by cheque

　　7) The credit customer pays the balance on his account

　　8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received

　　10) A cheque customer returned $400 goods to him for a refund

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　　参考答案

　　1、 单选题

　　1-5 CCACB  6-10  DCABA

　　2、翻译题

　　1）中翻英

　　1.Dr   disposal of fixed asset

　　Depreciation   Cr   fixed asset

　　2.Dr  notes payable

　　Cr  bank

　　3、业务题

　　1) Dr  Cash Cr   capital

　　2) Dr   finished goods                  Cr   Cash

　　3) Dr   Cash                                  Cr    sales revenue

　　4) Dr   accounts receivable          Cr    sales revenue

　　5) Dr    finished goods                 Cr    accounts  receivable

　　6) Dr   administrative expense    Cr   Cash

　　7) Dr  Cash                                  Cr   accounts receivable

　　8) Dr    Cash                                Cr     finished goods

　　9) Dr   Cash                                 Cr   financial expense

　　10) Dr    sales revenue                Cr    Cash

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