会计英语试卷A

第 1 页 共 2 页 试卷编号 试卷编号 XXXXXXXXXX A 江西外语外贸职业学院江西外语外贸职业学院 20122012 年年 6 6 月月 会计英语会计英语 课程考试试卷课程考试试卷 适用班级 适用班级 08 中招会计 中招会计 1 班 班 出卷系部 出卷系部 英语英语 考试形式 考试形式 闭卷闭卷 一 一 Translate the following words into Chinese 每题每题 1 分 共分 共 10 分分 1 sole proprietorship 2 income tax returns 3 balance sheet 4 owners equity 5 debit balance 6 trial balance 7 inventory 8 cash equivalents 9 tangible plant assets 10 retained earnings 二 二 Translate the following words into English 每题每题 1 分 共分 共 10 分分 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 三 choose the best answer 每题每题 3 分 共分 共 45 分分 1 If a journal entry increases an expense account the other part of the entry might A increase an asset account B decrease the owner s equity account C decrease a liability account D increase a liability account 2 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 Lin B require the goodwill to be recognized in the accounts of the partnership C cause Chen to acquire a capital account of 125000 Yuan D cause an increase in the capital accounts of Li and Lin 3 Which is the disadvantage of the corporation A separate legal entity B double taxation C no personal liability D professional management 4 The purchase of office supplies on account will A increase an asset and the owner s equity B increase one asset and decrease another asset C increase an asset and liability D increase an asset and decrease a liability 5 A business has cash 40000 supplies 5000 account receivables 85000 inventory 10000 and liabilities of 60000 How much is its owner s equity A 80000B 0C 20000D 140000 第 2 页 共 2 页 6 A transaction caused a 10000 decrease in both total assets and liabilities This transaction could have been A purchase of delivery truck for 10000 cash B an asset with a cost of 10000 was destroyed by fire C repayment of a 10000 bank loan D collection of a 10000 account receivable 7 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 950 B debit supplies 1300 credit supplies expense 1300 C debit supplies expense 950 credit supplies 950 D debit supplies expense 1300 credit supplies 1300 9 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 8500 10 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 80000 11 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 loss 12 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 47000 13 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 15000 15 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 building s useful life is 10 years At the 5year the company sold the building at the cost of 47000 dollars Calculate 第 3 页 共 2 页 the net loss or net income by using a straight linestraight line method method 直线法 and b Sum of the years Sum of the years digitsdigits methodmethod 年数总和法 C double decliningdouble declining balancebalance methodmethod 双倍余额递减法 五 Making financial statement 25 分 OKOK HouseholdHousehold ServiceService CompanyCompany TrialTrial BalanceBalance MayMay 1 19901 1990 Cash 1490 Accounts receivable780 supplies470 Prepaid insurance 360 Equipment 1200 truck2700 Accounts payable380 Note payable 1800 C Elsworth capital 5000 C Elsworth withdraws630 Service revenue 1740 Wages expense 960 Rent expense 140 Truck expense 120 Utilities expense 70 8920 8920 During May Mr Elsworth completed the following transactions MAY 1 Bought supplies for 100 cash 2 Purchased new equipment for 500 cash 6 Billed customers for services 270 6 Collected 520from customers bliied last month 8 Transferred to the company from his personal assets a special type of floor cleaning equipment worth 230 9 Received cash from customers for services rendered 290 12 Paid amount owned on account to creditors 380 15 paid wages for first half of month 480 16 paid monthly rent 80 19 Gave a customer a 30 allowance on his account in settlement for faulty work 22 Withdrew 600 from the business for personal expense 23 billed customers for s