2013ccounting期末试题A.doc

装 订 线课程名称： 班级： 学号□□□□□□□□ 姓名：考试科目：Accounting 试卷总分： 装 订 线 课程名称： 班级： 学号□□□□□□□□ 姓名： 考试时间：90分钟 占总评比例：70% 题号 一 二 三 四 五 卷面分 得分 评卷教师 得分 一、匹配题（下列各项字母所标定义中，只有一个与数字所标会计术语相符合，将字母所述定义与数字所列术语匹配起来，并将你选定的答案编号用英文大写字母填入下表内；本大题共20个小题，每小题1分，总计20分） 题号 1 2 3 4 5 6 7 8 9 10 答案 得分 题号 11 12 13 14 15 16 17 18 19 20 答案 得分 ____ 1. management accounting ___ 2. assets _____ 3. partnership ____4. chart of accounts _____ 5. proprietorship ____ 6. expenses _____ 7. revenues ____ 8. financial accounting _____ 9. GAAP ____10. cash flow statement _____ 11. income statement ____12. statement of owner’s equity _____ 13. liabilities ____14. balance sheet _____ 15. credit ____16. withdrawals _____ 17. capital ____18. accrued expenses _____ 19. accrued revenues ____20. long-term liability A. a summary of revenues and expenses for a period B. a business owned by one individual C. revenues that have been earned but not recorded D. a financial statement summarizing changes in capital E. list of all the accounts and their account numbers F. right side of an account G. resources expected to provide future benefit H. the “rules” of accounting I. claims on assets by outsiders J. inflows of assets from the sale of a product or service K. a business co-owned by two or more persons L. the area of accounting that provides information for external users M. costs incurred to generate revenue N. the area of accounting that provides information to internal users O. details the net change in cash from one period to the next P. lists an entity’s assets, liabilities, and owner’s equity as of a specific date Q. the removal of assets by the owner R. a liability other than a current liability S. the owner’s claim to the