会计英语试卷A.doc

试卷编号：XXXXXXXXXX（A）江西外语外贸职业学院2012年6月 会计英语 课程考试试卷适用班级：08中招会计（1）班 出卷系部： 英语 考试形式： 闭卷 一、 Translate the following words into Chinese (每题1分，共10分)1 sole proprietorship 2 income tax returns3 balance sheet 4 ownersequity5 debit balance 6 trial balance7 inventory 8 cash equivalents9 tangible plant assets 10 retained earnings二、Translate the following words into English (每题1分，共10分)1 现金股利 2 个人所得税 3 残值 4 杂项费用5 贷方分录 6 普通日记账7 调整分录 8 应收票据9 合伙企业 10 资产三、choose the best answer (每题3分，共45分)1 If a journal entry increases an expense account, the other part of the entry might_.A increase an asset account B decrease the owners equity accountC decrease a liability account D increase a liability account2 Wang, Li and Lin are partners and each has a capital account of 90000yuan. Wang sells her interest to Chen for 125000yuan, the payment going to Wang personally. Chen is accepted as a partner by Li and Lin. Recording this transaction would:_A cause no change in the capital accounts of Li and LinB require the goodwill to be recognized in the accounts of the partnershipC cause Chen to acquire a capital account of 125000 Yuan. D cause an increase in the capital accounts of Li and Lin3 Which is the disadvantage of the corporation?_A separate legal entity B double taxation C no personal liability D professional management4. The purchase of office supplies on account will _A. increase an asset and the owners equity.B. increase one asset and decrease another assetC. increase an asset and liabilityD. increase an asset and decrease a liability5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owners equity? _ A. $80000B. $0C.$20000D. $1400006. A transaction caused a $10000 decrease in both total assets and liabilities. This transaction could have been _A. purchase of delivery truck for $10000 cashB. an asset with a cost of $10000 was destroyed by fireC. repayment of a $10000 bank loanD. collection of a $10000 account receivable7.In which of the following accounts would a debit balance indicate a likely error ?A accounts receivable B cash C fees earned D miscellaneous expense 8.If the supplies account,before adjustment on May 31,indicated a balance of $2250,and supplies on hand at May 31 totaled $950,the adjusting entry would be _A debit supplies,$950;credit supplies expense ,$950B debit supplies,$1300;credit supplies expense ,$1300C debit supplies expense, 950;credit supplies,$950D debit supplies expense,1300;credit supplies,$13009.Sales revenues are 10000,sales returns and allowances are $500,and sales discounts are $1000.what is the dollar amount of net assets?A $11500 B $10500 C $10000 D $850010 Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is cost of goods sold?A $10000 B $25000 C $35000 D $8000011 If revenue was $45000,expenses were $37500,and dividends were $10000,the amount of net income or net loss would be _A $45000 net income B $75000net income C $37500 net loss D $2500 net loss12 The beginning balance of Interest Receivable is $18000,and its ending amount is $14000.Interest revenue earned during the is $43000.How much cash interest is received ?A $39000 B $ 43000 C$45000 D $4700013 Which is NOT one of the three primary business activities?A financing B operating C advertising D investing 14 Net income is $15000,operating expenses are $20000,and net sales total $75000. What is gross profit?A $60000 B $40000 C $35000 D $1500015. Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is net income?A $10000 B $25000 C $35000 D $80000四 、Compute the depreciation (本题共10分)1. A company has a building whose book value is $100000, the salvage value of this building is $10000, and the buildings useful life is 10 years. At the 5year,the company sold the building at the cost of 47000 dollars. Calculate the net loss or net income by using a) straight-line method(直线法) and b) Sum-of-the-years digits method.（年数总和法） C) double-declining balance method （双倍余额递减法）五、Making financial statement（25分）OK Household Service CompanyTrial BalanceMay 1,1990Cash 1490Accounts receivable780supplies470Prepaid insurance 360Equipment 1200truck2700Accounts payable380Note payable 1800C.Elsworth,capital 5000C.Elsworth,withdraws630Service revenue 1740Wages expense 960Rent expense 140Truck expense 120Utilities expense 70$8920$8920During May ,Mr. Elsworth completed the following transactions:MAY 1 Bought supplies for $100 cash2 Purchased new equipment for $500 cash6 Billed customers for services,$2706 Collected $520from customers bliied last month8 Transferred to the company from his personal assets a special type of floor-cleaning equipment worth $2309 Received cash from customers for services rendered $29012 Paid amount owned on account to creditors,$38015 paid wages for first half of month,$48016 paid monthly rent ,$8019 Gave a customer a $30 allowance on his account in settlement for faulty work22 Withdrew $600 from the business for personal expense23 billed customers for services