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Английский язык делового и профессионального общения.м_фэ_ЭиБУ(2 2)

Английский язык делового и профессионального общения.м_фэ_ЭиБУ(2 2)

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37 вопросов Вариант 1 Доступ 7 дней
Содержание теста

Вопросы и варианты

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Вопрос 1

Дайте перевод термина на русский язык Accrual Basis Accounting…

  1. учёт по методу начисления
Вопрос 2

Дайте перевод термина на русский язык Adjusting Entry…

  1. корректировка проводки
Вопрос 3

Дайте перевод термина на русский язык Administrative Expense…

  1. административные расходы
Вопрос 4

Дайте перевод термина на русский язык Bad Estimate…

  1. плохая оценка
Вопрос 5

Дайте перевод термина на русский язык Cash Flow Statement…

  1. отчёт о движении денежных средств
  2. отчет по движению денежных средств
  3. отчет о движении денежных средств
Вопрос 6

Дайте перевод термина на русский язык Cash Flows…

  1. денежные потоки
Вопрос 7

Дайте перевод термина на русский язык Cash Dividends…

  1. денежные дивиденды
Вопрос 8

Дайте перевод термина на русский язык Cash Flows from Financing…

  1. денежные потоки от финансирования
Вопрос 9

Дайте перевод термина на русский язык Cash Equivalents…

  1. денежные эквиваленты
Вопрос 10

Дайте перевод термина на русский язык Cash…

  1. денежные средства
Вопрос 11

Choose the points that can be referred to Cash Flows from Operations

  1. selling companies
  2. payments to suppliers and employees
  3. buying buildings
  4. payments of accounts receivable
Вопрос 12

Choose the points that can be referred to Cash Flows from Investing

  1. selling companies
  2. payments of accounts receivable
  3. buying buildings
  4. payments to suppliers and employees
Вопрос 13

Match to make terms

  1. Net
  2. Management
  3. Financial
  4. Deferred
  5. Credit
  6. Income
  7. Assertions
  8. Performance
  9. Revenue
  10. Balance
Вопрос 14

Match principles with their Russian translation

  1. Cutoff
  2. Debit Balance
  3. Deferred Revenue
  4. Direct Cash Flow Statement
  5. отсечка, отсечение
  6. дебетовое сальдо
  7. доходы будущих периодов
  8. прямой отчёт о движении денежных средств
Вопрос 15

Read the passage and put the phrases in the correct order to complete the text The basic accounting process has a number of steps. Let's take a look at the first three: 1 …, 2 …, and 3 …. Let's assume that the accountant has already  made the 4 … to reflect the issuance of common stock, the purchase of buildings, and the purchase of machines. We can see them first in what is called the 5 …, which is simply a list of every transaction we are making an entry for. For each item, we list the date, the 6 … that are being affected, the dollar amounts, and a short summary of what happened. We'll also number each item to keep anyone from skipping over one or, just as bad, going back and inserting an extra one for something that didn't happen. We journalize and 7 … a transaction after we've analyzed it to figure out what we should do. So there we have the first three steps: 8 …, 9 …, and post.

  1. analyzing
  2. journalizing
  3. posting  transactions
  4. entries
  5. journal
  6. accounts
  7. post
  8. analyze
  9. journalize
Вопрос 16

Choose the only correct option of the definition Error

  1. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  2. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  3. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
  4. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
Вопрос 17

Choose the only correct option of the definition Cutoff

  1. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
  2. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  3. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  4. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
Вопрос 18

Choose the only correct option of the definition Double Entry Bookkeeping

  1. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
  2. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  3. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  4. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
Вопрос 19

Choose the only correct option of the definition Disclosure

  1. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  2. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  3. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
  4. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
Вопрос 20

Choose the only correct option of the definition Fair and Complete Representation

  1. Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
  2. A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
  3. A profit-increasing transaction or event that is not central to operations.
  4. A cash flow statement that infers cash flows by adjusting net income for non-cash items.
Вопрос 21

Choose the only correct option of the definition Indirect Cash Flow Statement

  1. Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
  2. A profit-increasing transaction or event that is not central to operations.
  3. A cash flow statement that infers cash flows by adjusting net income for non-cash items.
  4. A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
Вопрос 22

Choose the only correct option of the definition Gain

  1. A profit-increasing transaction or event that is not central to operations.
  2. Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
  3. A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
  4. A cash flow statement that infers cash flows by adjusting net income for non-cash items.
Вопрос 23

Choose the only correct option of the definition Receivables

  1. money that is owed to the business by its customers
  2. money that is owed by the business to its suppliers
  3. total amount of money to be paid to a company’s employees in the form of wages, salaries and bonuses
  4. any debts that a company has yet to pay
Вопрос 24

Choose the only correct option of the definition Liabilities

  1. money spent by a business in order to generate revenue
  2. income a business makes from its activities, before subtracting any expenses
  3. any debts that a company has yet to pay
  4. amount of money is moving into and out of a business during a period of time.
Вопрос 25

Дайте перевод термина на английский язык чистая прибыль, чистый доход …

  1. Net Income
  2. Net Earnings
Вопрос 26

Дайте перевод термина на английский язык отчет по движению денежных средств…

  1. cash flow statement;;the cash flow statement
Вопрос 27

Дайте перевод термина на английский язык нераспределённая прибыль…

  1. Retained Earnings;;Accumulated Earnings
Вопрос 28

Дайте перевод термина на русский язык inventory…

  1. товарно-материальные запасы
Вопрос 29

Дайте перевод термина на английский язык признание доходов…

  1. Revenue Recognition
Вопрос 30

Дайте перевод термина на русский язык balance sheet…

  1. балансовый отчет
Вопрос 31

Дайте перевод термина на английский язык активы…

  1. assets
Вопрос 32

Дайте перевод термина на английский язык износ …

  1. depreciation
Вопрос 33

Дайте перевод термина на английский товарно-материальные запасы …

  1. inventory
Вопрос 34

Дайте перевод термина на английский язык бухгалтер …

  1. accountant
Вопрос 35

Дайте перевод термина на английский язык счетовод …

  1. bookkeeper
Вопрос 36

Дайте перевод термина на английский язык диверсификация …

  1. diversification
Вопрос 37

Match terms to their definitions

  1. Credit
  2. Cost of Sales/Cost of Sales Expense
  3. Completeness
  4. Common Stock
  5. Closing Entries
  6. Classification
  7. Cash Flows from Operations
  8. Cash Flows from Investing
  9. Analyze
  10. Adjustments
  11. An entry made on the right side of an account.  Credits increase the balance of liabilities, equities, revenues and gains, and reduce the balance of assets, expenses and losses.
  12. Sometimes called “cost of goods sold”, captures all cost of generating the revenue in our top line.
  13. A desirable quality of a financial report that ensures it reports everything of importance.  Also a management assertion that a particular line item includes all of the transactions and events it purports to represent.
  14. A line item on the balance sheet that reflects the money the firm raised from selling its stock.
  15. Entries made at the end of an accounting period to zero out all temporary (income statement) accounts and transfer their balances to permanent accounts (retained earnings).
  16. The accounts the organization’s make entries to. To classify correctly means to make entries to the right accounts.
  17. The section of the cash flow statement that represents the cash inflows from customers, including payments of accounts receivable including interest, and the cash outflows required to sustain operations, primarily payments to suppliers and employees.
  18. The section of the cash flow statement that represents cash outflows from buying buildings, land, equipment, or other long-lived assets, and the cash inflows from selling such assets. Buying and selling companies also generates cash flow from investing.
  19. The first step of the accounting process, requiring the accountant to determine what entry should be made for a transaction or event.
  20. Shorthand for adjusting entry.  A journal entry made after a reporting period has concluded, to reflect events not captured during the period (such as the passage of time, or a change in value).