1、07 级会计英语期中测试卷班级_姓名_一单词连线（将单词与右边正确的释义连接起来） 。 （102）1.cycle A. single;separate2.balance B. take place; happen3.financial C. things happen again and again in the same order4.individual D. make; produce5.operate E. about money earliest9.original I. made or done aimlessly10.purchase J. to work; to be in a
2、ction二选词填空。 （102）in order to divideinto equalis composed of purpose from period to periodat the beginning of setting up got ready formore than1. The class is too large, we shall have to _ it _ groups.2. The assets must be _ to the liavilities and owners equity.3. Did you come to London for the _ of
3、seeing your family or for business?4. All the families have moved away _ escape from the flood.5. Our group _ teachers,students and parents.6. _ the text, the three accounting elements will be talked about first.7. I have _ everything _ the work coming soon.8. _ the ledger accounts is the first step
4、 of the accounting cycle.9. _ time _ ever is needed to make the students understand the equation.10. In the process of accounting, financial numbers keep changing _.三选择 填空。 （一个空格 2 分，共 12）1. If assets are $40,000 and liabilities are $30,000,owners equity is _.A.$10,000 B.$35,000 C.$70,0002. Accounti
5、ng is _.A. very important in businessB. to provide information for its usersC. not necessary in small businessD. not just numbersE. expressed in a kind of equationF. of no use when users are changing3. The accounting source document _.A. is the original record of a transactionB. is used as evidenceC
6、. is an early document in the accounting cycleD. should include the date and the amountE. should leave out the name and address4. The accounting process is composed of analyzing, recording, _, summarizing, _, and _.四判断正误（正确写 T，错误写 F） 。 （42）1. _ Companies produce their financial statements by the pro
7、cess of accounting cycle.2. _ The accounting balances come to an end after a business has been set up.3. _ The accounting cycle usually begins with the account balances at the beginning of a period.4. _ The accounting balances are carried over from period to period.四翻译对话。 （102） Z- Zhou Ming D- Davis
8、D: Hi, Zhou Ming? Havent seen you for a long time. How are you been?_Z: Fine. And you?_D: Same as ever. I heard you are studying accounting here. I am very interested in it. Could you tell me something about accounting?_Z: Sure._D: What is the purpose of accounting?_Z: The purpose of accounting is t
9、o help make wise decisions._D: Who does it help to make such decisions?_Z: It helps owners, managers, creditors, government agencies, customers, labor unions, and competitors._D: Ive learned a little about accounting, thank you!_Z: My pleasure._五写作。 （20）请根据下列内容制作两张资产负债表，分别制成账户式和报告式。（部分内容已给出）Account
10、form (账户式) Report form (报告式)Assets:Cash $31,275.00Office supplies 750.00Office equipment 2,500.00Liabilities:Accounts payable $2,400.00Owners equityDick Andy, captial $32,125.00Total assets: $34,525.00Total liabilities and owners equity: $34,525.00Blance SheetDick Andy, DentistJanuary 31,200X_Blance SheetDick Andy, DentistJanuary 31,200X_
