会计专业英语试卷(1)

《会计专业英语》试卷（A）卷专业     班级    姓名     学号    成绩   .词组翻译20分accounting             accountingequationaccountants             assets liabilities             oncreditdebitside             creditsidefreightcharges           thebalancesheet.选择20分1.Thepurposeofaccountingisto______.A.providefinancialinformation B.makeeconomicdecision       C.levytaxes2.Theprocessofrecordingtransactionsinthejournalistermed________.A.posting    B.journalizing    C.thetrialbalance3.Ifacompanyhasliabilitiesof19,000andowner’sequityof57,000,theassetsofthecompanyare_______.A.76,000    B.38,000    C.80,0004.Ifacompanyhasassetsof86,000andliabilitiesof9,600.theowner’sequityofthecompanyis_______.A.95,000    B.8,000    C.76,4005.Whichofthefollowingisaliabilitiesaccount?A.withdrawals   B.accountsreceivable  C.interestpayable6.Whichofthefollowingisanassetsaccount?A.notesreceivable   B.commission   C.bondspayable7.Whichofthefollowingisanowner’sequityaccount?A.notespayable   B.capital     C.supplies8.Whichofthefollowingisarevenueaccounts?A.accountspayable  B.withdrawals   C.commission9.Inthedouble–entrysystem,eachtransactionmustberecorded________.A.once        B.twice       C.threetimes10.Theincomestatementforamerchandisingconcerndiffersfromthatforaservicefirmis______.A.revenuefromsales  B.costofgoodssold C.operatingexpense.完成句子20分1.Earlydefinitionofaccountingtendedonthetraditional____ __  __functionsoftheaccount.2.Thesimplestformoftheaccountisknownas____________________.3.Thesimplestandmostflexibletypeofthejournalis________________.4.Insomeindustries,itiscommontogivediscountsforearlypaymentcalled________________________.5.Thedouble-entrysystemisbasedon_________________..选词填空10分bedividedinto  inorderto  inadvanceinengagedin  playanimportantrolein1.Anexpensepaid________________isknownasaprepaidexpense.2.Igetupearly________________catchthefirstbustoschool.3.Ayearcan________________________twelvemonths.4.Accounting_________________________________modernsociety.5.Motherisanaccountants.Soshe______________accountingcareer..阅读理解30分Passage1Manyrulegoverndriversonthestreetsandhighways.Themostcommononeisthespeedlimit.Thespeedlimitcontrolshowfastacarmaygo.Onstreetsinthecity,thespeedlimitisusually25or35milesperhour.Onthehighwaysbetweencities,thespeedlimitisusually55milesperhour.Whenpeopledrivefasterthanthespeedlimit,apolicemancanstopthem.Thepolicemangivesthempiecesofpaperwhichcalltraffictickets.Trafficticketstellthedrivershowmuchtheymustpay.Whendriversreceivetoomanytickets,theyprobablycannotdriveforawhile.Therushhouriswhenpeoplearegoingtoorreturningfromwork.Atrushhourtherearemanycarsonthestreetsandtrafficmovesveryslowly.Nearlyalbigcitieshaverushhoursandtrafficjams.Driversdonotgetticketsveryoftenforspeedingduringtherushhourbecausetheycannotdrivefast.1.Themostcommonruletogoverndriversonthestreetsandhighwaysis_____.A.thetrafficlight     B.thetrafficlicenseC.thetrafficjam     D.thespeedlimit2.Ifanyonedrivesfasterthanthepeedlimit,hewill____.A.bearrested          B.begivenaticketC.bestoppeddrivingforaperiod  D.notbeallowedtodriveanylonger3.Inthephrase"traffictickets"theword"ticket"refersto_____.A.thetickettoseeafilmabouttrafficrules.B.abusticketforthedrivertopracticeonabus.C.thetickettotellthedriverhowmuchtopay.D.thetickettotellthedriverwhentobeonduty.4.Driversdonotoftengetaticketduringrushhoursbecause_____.A.theyhavetowalkinsteadofdriving      B.theyaredozingoff.C.theycanonlydriveslowly.        D.Theyarecomplainingalltheway.5.WhichofthefollowingcanNOTbethereasonforsettingspeedlimit?A.Todecreasetrafficaccidents.   B.Toensurethesafetyofdriversandpedestrians.CToprotectthebenefitsofcarcompanies.      D.Topreventspeeding.Passage2Mrs.Watsonwasadoctor’swife.ShehadaniceneighborMrs.Potts.Theyoftendideachother’sshopping.Oneday,Mrs.PottshadtogotoseeDr.Watsonbecauseshewasill,soMrs.Watsonsaid,“I’lldoyourshoppingtoday.”Mrs.Pottstoldherthatsheonlywantedasheep’skidney.Mrs.Watsonwenttoshopsandwhenshecameback,shewenttoMrs.Potts’house,butshewasnotthere,soshewenttoherownhouse.Shelookedinherhusband’swaitingroom,butMrs.Pottswasnotthereeither,soshewentintoherhusband’soffice.HerhusbandtoldherthatMrs.Pottshadjustlefthimandperhapsgonetothelavatory.