中专会计英语期中考试题a卷 Microsoft W

1、增城市东方职业技术学校2010年第1学期期中a卷中专会计英语考试题I、 Match the following accounting terms with their explanations.A、a printed report sent to a debtor or a bank depositor showing all the money paid into and out of his bank account within a certain periodB、the difference between such totals, either on the credit or th

2、e debit sideC、something, such as money, that is entrusted for safekeeping, as in a bankD、a single article or unit in a collection, an enumeration, or a seriesE、a person who works for another in return for financial or other compensation1、 balance2、 deposit3、 statement4、 employee5、 itemII、 Put the si

3、x steps of an accounting cycle in correct orderA、Prepare an adjusted trial balanceB、Post journal entries to appropriate ledger accountsC、Prepare financial statementsD、Journalize/ record transactionsE、Make end-of-period adjustmentsF、Prepare a trial balanceIII、 Reading ComprehensionAccounting is the m

4、ethod in which financial information is gathered, processed, and summarized into financial statements and reports. The five basic steps must be performed during each accounting period.Every accounting entry is based on a business transaction, which is usually evidenced by a business document, such a

5、s a check or a sales invoice.A journal is a place to record the transactions of a business. The typical journals used to record the chronological, day-to-day transactions are sales journals, cash receipts journals, and cash disbursements journals. A general journal is used to record special entries

6、at the end of an accounting period.At the end of an accounting period, all journal entries are summarized and transferred to the general ledger accounts. This procedure is called posting.A trial balance is prepared at the end of an accounting period by adding up all the account balances in your gene

7、ral ledger. The sum of the debit balances should equal the sum of the credit balances. If total debits dont equal total credits, you must track down the errors.Finally, financial statements are prepared from the information in your trial balance.Read the above passage and tell whether the following

8、statements are true(T) or false(F)1. A general journal is used to record general entries.2. We cannot make an accounting entry without any source document.3. The process of summarizing and transferring journal entries to the general ledger accounts is called posting.4. A trial balance cannot be fini

9、shed if the sum of the debit balances doesnt equal the sum of the credit balances.5. A trial balance is prepared from the information in your financial statementsIV、 Translate the following sentences into Chinese1. Accounting is the art of measuring, describing, and interpreting economic activities.

10、2. The accounting cycle begins with a transaction and ends with the closing of the books.3. The accounting profession today is changing rapidly.4. It may often happen that the cash balance in your books does not agree with the balance shown on the bank statement.5. The adjusted balance must be balan

11、cedV、 Fill in the data in the following transactions into the T-accounts and give out the balance for each by using the following accounts: Fixed Assets(固定资产), Cash(现金), Rent Expense(房租费用), Accounts Receivable(应收账款), Accounts Payable(应付账款), Sales(销售收入).1. Sunrise Co. Ltd paid the rent for $ 8,000.2.

12、 Sunrise Co. Ltd purchases a new computer for $ 2,000, not paid.3. Sunrise Co. Ltd sells software for $ 30,000 and sends their customer an invoice. They allow their customer 30 days to pay them for this software (on account)4. Sunrise Co. Ltd sells software and receives a check from the customer for

13、 $ 36,000 for the service provided.5. Sunrise Co. Ltd designs a network system for a customer and receives a check for $ 40,000.6. Sunrise Co. Ltd purchases $ 500 worth of office supplies on account. 7. Sunrise Co. Ltd pays the computer company $ 2,000 with a check for the computers that they bought.8. Sunrise Co. Ltd receives a check from the customer who they billed $ 5,000 for services and allowed 30 days to pay.增城市东方职业技术学校2010年第1学期期中中专会计英语考试题答题卷班级： 姓名： 学号：I、 把下列的会计术语与相应的解析搭配起来。题号：12345答案：II、 把下列的会计循环的六个步骤按正确的循序排列起来。题号：123456答案：III、 阅读理解，根据文章意思，确定下列句子是正确还是错误，正确的请填上T，错误的请填上F。题号：1