会计专业英语期末测试卷A卷 姓名 学号 得分 一、单项选择题（共10小题，每小题2分，计20分）1. A procedural element of accounting is_. A. Planning B. Control C. Bookkeeping D. Auditing2. A business has assets of $140,000 and liabilities of $60,000. How much is its owners equity? A. $0 B. $140,000 C. $80,000 D. $200,0003. Which of the following statements best describes the purpose of internal control?A. To provide assurance that the entire business operates in accordance with managements plans and policesB. To prevent fraud C. To ensure that expenses and cash outlays are held to a minimumD. To provide adequate subdivision of duties within the organization4. Typical liability accounts include? A. Accounts payable, bank loan, wages payable and drawingsB. Accounts payable, bank overdraft, wages payable and stationeryC. Accounts payable, bank overdraft, wages payable and unearned revenueD. Accounts payable, borrowing from the public, bank overdraft, wages payable5. Sales revenue $200,000, beginning inventory $30,000, inventory purchased $100,000 and inventory sold $90,000. It is true that_. A. Goods available for sale (GAFS) equals $200,000B. Gross profit equals $110,000C. Ending inventory equals $30,000D. Cost of goods sold (COGS) equals $40,0006. Which statement regarding the liabilities and owners equity section of balance sheet is False? A. Payment of Dividend Payable eliminates both the assets and the owners equityB. Liabilities are debts or obligations that must be discharged in money or services in the futureC. Owners equity is a residual claim to the remaining assets after discharge of debtsD. Balance sheet of corporations should separate Capital Stock and Retained Earnings7. The operating income/sales ratio is an example of a_. A. Turnover or efficiency ratio B. Coverage or liquidity ratioC. Leverage or debt ratio D. None of the above8. A management control system is_. A. A possible course of action that might enable an organization to achieve its objectivesB. A collective term for the hardware and software used to drive a database systemC. A set up that measures and corrects the performance of activities of subordinates in order to make sure that the objectives of an organization are being met and their associated plans arebeing carried outD. A system that controls and maximizes the profits of an organization9. Company A manufactures and sells only one product, the selling price per unit of products is $20, and the variable cost per unit is $15, the total fixed cost for the year is $80,000. Then the break-even sales for Company A is_. A. $400,000 B.16, 000 C.320, 000 D. $240,00010. The total estimate sales for the coming year is 250,000 units. The estimated inventory at the beginning of the year is 22,500 units, and the desired inventory at the end of the year is 30,000 units. The total production indicated in the production budget is_. A. 242,500 units B. 280,000 units C. 257,000 units D. 302,500 units二、多项选择题（共5小题，每小题4分，计20分）1. Which of the following are fixed costs? A. Telephone bill B. Annual salary of the chief accountantC. The management accountants annual membership fee to ACCA (paid by the company)D. Wages of warehousemen2. For commercial bank, which two parts does the operating revenue mainly include? A. Asset Revenue B. Rental Revenue C. Service Revenue D. Bond Revenue3. Which of these are the audit objectives? A. Validity B. Completeness C. Timing D. Valuation4. Which of the following statements regarding materiality and misstatements is correct? A. Materiality decisions are made relative to the size of the organization being audited.B. A lower materiality level would increase the extent of audit procedures performed.C. At the planning stage, the auditor should design specific procedures to detect material qualitative misstatements.D. Likely aggregate misstatements include the net effect of uncorrected misstatements in opening equity.5. The audit report should include the following basic contents_. A. The title B. The introductory paragraphC. The scope paragraph D. The opinion paragraph三、判断题（正确写“T”，错误写“F”。共10小题，每小题1分，计10分）1. Payment of an account payable will not affect owners equity. 2. The purchase of office supplies on account will increase an asset and decrease another asset. 3. A basic difference between loss contingencies and “real” liability is: liability are always recorded in the accounting records, whereas loss contingencies never are. 4. Capital Stock Subscribe is an owners equity account. 5. An income statement is a summary of the revenues and expenses of a business as of a specific date. 6. Temporar