标 准 答 案 专 用
B. recording C. journalizing D. interpreting
18. ___ can not be grouped into selling expenses. A. advertising B. sales salaries
C. delivery service outlay D. inventory
19. in accounting cycle, the first step is to ____. A. journalize transactions B. identify transactions
C. post information from journal to ledger D. prepare unadjusted trial balance
20. which of these accounts has a normal debit balance? A. rent expense B. account receivable C. service revenue
D. both A and B have a normal debit balance.
II. translate the following accounting terms into English. （5*4=20）
1. 注册会计师
页脚内容
6
标 准 答 案 专 用
2. 复式记账法 3. 资产负债表 4. 会计等式 5. 明细分类账 6. 现金流量表 7. 流动比率 8. 特许经销权 9. 营业循环 10. 抵押权
III． Make journal entries for the following transactions. (4*5=20 marks)
Chart of accounts 101 cash 201 页脚内容
301 7
401 501
Exercise外企财务英语考试题
