Test for Accountants. Специальность: 38.02.01. Экономика и бухгалтерский учет. Дисциплина: ОГСЭ.03. Иностранный язык в профессиональной деятельности.

ОУ: СПб ГБПОУ «Санкт-Петербургский технический колледж управления и коммерции»

Преподаватель: Криницкая Ирина Владимировна

Специальность: 38.02.01. Экономика и бухгалтерский учет.

Дисциплина: ОГСЭ.03. Иностранный язык в профессиональной деятельности.

Курс: 2.

Тест содержит задания множественного выбора. Может быть применен в качестве входного контроля при самом начале изучения дисциплины, но может быть и текущей контрольной работой, выявляющей уровень освоения профессиональной лексики.

Правильные варианты ответов выделееы курсивом.

TEST FOR ACCOUNTANTS.

1. An accountant who specializes in tax regulations.

A internal auditor

B tax accountant

C bookkeeper

2. Money that individuals and businesses are required to pay to a government.

A outflow

B tax

C overdraft

3. An accountant who records transactions.

A bookkeeper

B budget analyst

C overdraft

4. A hand-held device that performs mathematical operations.

A bulletin board

B copier

C calculator

5. The act of selling good below cost.

A net income

B dividend

C dumping

6. Something of value that a company owes.

A asset

B balance sheet

C cash flow

D depreciation

7. A machine that produces duplicates of paper documents.

A calculator

B copier

C fax machine

D cubicle divider

8. The act of exchanging goods or services for money.

A stabilizing

B specializing

C subtracting

D selling

9. The act of removing money from an account.

A trainee

B withdrawal

C sum

D sales price

10. A person who has purchased a percentage of ownership of a company.

A file clerk

B dividend

C stockholder

D client

11. A device that encodes and sends paper documents over phone lines.

A paper clip

B laptop computer

C fax machine

D note pad

12. A state in which an item is no longer useful because it has been replaced by more advanced alternatives.

A obsolescence

B operating margin

C payroll

D sales revenue

13. A machine that transfers documents from computer files to paper.

A landline phone

B mobile phone

C fax machine

D printer

14. Cash moving out of a company.

A inflow

B outflow

C asset

D excise tax

15. An employee who maintains files and records.

A budget analyst

B trainee

C file clerk

D internal auditor

16. The period used by organizations to prepare annual financial statements.

A fiscal year

B fixed asset

C income statement

D inflow

17. Cash coming into a company.

A governing body

B inflow

C income statement

D outflow

18. An amount beyond what is needed.

A thin

B insufficient

C excessive

D upcoming

19. To purchase a company.

A buy out

B sue

C withdrawal

D transfer

20. An asset’s ability to be converted to cash.

A outflow

B inventory

C excise tax

D liquidity

21. An amount that is less what is needed.

A excessive

B insufficient

C immoral

D optimistic

22. Moving money from one account to another.

A transfer

B sell

C recover

D inform

23. A device used to talk to people across great distances using cables.

A landline phone

B mobile phone

C fax machine

D printer

24. Any amount of money that a company owes.

A overdraft

B property tax

C purchase invoice

D liability

25. The result of adding two or more numbers.

A multiplication

B subtraction

C division

D sum

26. A device used to talk to people across great distances using radio waves.

A fax machine

B copier

C landline phone

D mobile phone

27. A certain amount of money that companies add to their costs when setting sales prices.

A liability

B payroll

C markup

D sales price

28. A small device that holds sheets of paper together.

A paper clip

B note pad

C stapler

D floppy drive

29. A document that shows a company’s assets, liabilities, an equity at a certain point in time.

A bulletin board

B depreciable asset

C balance sheet

D dividend

30. The amount of money that remains after all expenses have been deducted from sales revenue.

A inflow

B net income

C outflow

D balance sheet

31. A book of blank paper used for writing.

A binder

B bulletin board

C note pad

D paper clip

32. Any piece of property that is not easily converted to cash (e.g., building)

A fixed asset

B tax

C gross margin

D general and administrative costs

33. The amount of money left when cost of goods sold is subtracted from sales revenue.

A inflow

B outflow

C fixed asset

D gross margin

34. A device that illuminates a work space.

A laptop computer

B desk lamp

C fax machine

D copier

35. A wall panel that people post messages on.

A binder

B cubicle divider

C bulletin board

D paper clip

36. To _______ something is to create it.

A hover

B generate

C decline

D compensate

37. A device that fastens together sheets of paper by piercing them with staples.

A paper clip

B dry eraser

C binder

D stapler

38. If something is ________ , it cannot be found, received, or taken.

A uncollectible

B upcoming

C optimistic

D temporary

39. A computer program that records and organizes financial information.

A adjusted trial balance

B broad-scale uniformity

C accounting software

D flash drive

40. To _______ is to test or evaluate something.

A cash a check

B assess

C generate

D interpret

41. Transaction conducted without sufficient funds.

A overdraft

B liquidity

C purchase invoice

D rules-based approach

42. To decrease rapidly.

A plummet

B recover

C stabilize

43. A ______ is an event in which money is exchanged for goods or services.

A tangible asset

B liability

C transaction

44. The act of deliberately putting false information into records.

A wholesaler

B falsification

C restructuring

D trade

45. A ______ is a legally protected symbol.

A trademark

B total margin

C retailer

D spike

46. A ______ is a yearly amount of money paid to an employee.

A spike

B salary

C sweep

47. An amount that is held in case of unforeseen needs.

A shoplift

B tangible asset

C safety reserve

D legal intangible

48. A ______ is a sharp increase.

A spike

B sweep

C trademark

D decline

49. To _______ is to steal something from a retail store.

A pay off

B shoplift

C exploit

D layoff

50. To _______ something is to steal it from one’s employer.

A pilfer

B sell

C pay off

D buy off

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