会计原理 A卷.doc

天津外国语大学国际商学院 2011-2012学年第二学期会计学原理期末考试试卷 (A卷)专业_ _班级_ _学号_姓名_成绩_考试用时：90分钟一、选择题（每个题3分，共15分）1. 原始凭证在（A ），会计人员应当不予受理，并上报领导。A不真实、不合法时 B.内容不完整时 C.计算有差错时 D填写不规范时2.下列业务会引起所有者权益要素变化的是（ C ）A.向银行借入长期借款 B.支付水电费 C.投资者投入现金 D. 归还前欠货款.3.会计凭证按填制程序和用途的不同可以分为（ A ）A.原始凭证和记账凭证 B.收款凭证和付款凭证C.原始凭证和累计凭证 D.通用凭证和专用凭证4.由于非正常损失导致存货的盘亏一般应作为（ A ）A.营业外支出 B.财务费用 C.管理费用 D.坏账损失5.企业银行存款日记账余额为30 000元，企业已付，银行未付的未达账款为3000元；银行已收，企业未收的未达款项为5000元。银行已付、企业未付的未达账款为6000元；企业与银行均无记账差错。则以下正确的是（ ）A.企业已收、银行未收的未达账款是3000元，银行对账单的期初余额是28 000元B.企业已收、银行未收的未达账款是3600元，银行对账单的期初余额是28 400元C.企业已收、银行未收的未达账款是2000元，银行对账单的期初余额是28 400元D.企业已收、银行未收的未达账款是5000元，银行对账单的期初余额是29 000元二、简答题（第一题7分，第二题8分，共15分）1. 简述原始凭证的审核内容及审核结果的处理2. 简述财产清查的意义三、业务核算题（共70分）Beginning balances of JanAssetLiabilitiesAccounts payables 20 000Cash30 000Other payables 5 000Bank savings40 000Unearned Revenue 14 000Accounts Receivables5 000Inventories120 000Owners EquityPrepaid Expenses0Share capital900 000Retained Earnings 60 000PPE-equipment964 000Accum. Deprec. 160 000Total999 000Total999 0001. Write down the appropriate journal entries.（25分）1) The company issued 10 000 new shares, 10 RMB per share （3分）Dr;Shares capital 100 000Cr;cash 100 0002) Delivered the goods customer ordered last month, in total price of 20 000. customer paid 14 000 last month but hasnt paid the rest. The cost of goods is 15 000. the company uses perpetual system. （7分） Dr; unearned revenue 14 000 Account receivable 6000Cr; sales revenue 20 000Dr; inventories 15 000Cr;COGS 15 0003) Paid the rent for this year, 24 000, in cash.（3分）Dr; Operating Expense 24 000Cr;Cash 24 0004) The company sold another patch of products for the price of 40 000. The goods originally cost 30 000. The customer hasnt paid. （7分）Dr;sales revenue 40 000Cr;account receivable 40 000Dr;inventories 30 000Cr;COGS 30 0005) Before the end of the month, customer ordered the products for next month. Paid 10 000 in cash. （5分）Dr;cash 10 000Cr;unearned revenue 10 000 2. 在空白出用“T”字型账户过账，算出各个账户的期末余额。Finish posting using T-account, and calculate the ending balances of each account.（10分）.-3. 做出期末调整账项相关分录；并过账，得出调整后的账户余额。Write down the adjusting entries, and then get the adjusted account balance.（12分）评分标准：每个分录2分，共8分，余额计算4分。1) The bills for electronic fees has been received, the fees are 1 500 for this month. The company pays the electronic fees every 3 months, so they hasnt paid the 1 500 by the end of the month.2) The equipment is depreciated by month using straight line method. The estimated residual value is 4 000, estimated useful life is 6 years. 3) Write down the adjust entry for the prepaid rent.4) The customer paid off the rest they owed in this month by transferring the amount to bank accountAdjusted trial balances:4. 根据计算结果完成资产负债表和利润表。Finish the Balance sheet and Income statement according to your results.（15分）Multi-Step Income StatementAssetBeginning balancesEnding balancesLiabilitiesBeginning balancesEnding balancesCurrent AssetCurrent liabilitiesCash30 000Accounts payables 20 000Bank savings40 000Other payables 5 000Accounts Receivables5 000Unearned Revenue 14 000Inventories120 000Total of Current liabilities39 000Prepaid Expenses0Total of current asset195 000Non-current assetOwners EquityPPE-equipment964 000Share capital900 000Accum. Deprec. 160 000Retained Earnings 60 000Total of non-current asset804 000Total of owner equity960 000Total999 000Total999 0005. 结账。Write down the closing entries. No dividends has been declared