会计英语试卷A

1、 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 proprietorship3 balance sheet5 debit balance2 income tax returns4 ownersequity6 trial balance7 inventory8 cash equivalents10 retained earnings9 tang

2、ible plant assets二、translate the following words into english (每题 1 分，共 10 分)13579现金股利残值2 个人所得税杂项费用4贷方分录调整分录合伙企业6 普通日记账8 应收票据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 accountc decrease a liab

3、ility accountb decrease the owners equity accountd increase a liability account2 wang, li and lin are partners and each has a capital account of 90000yuan. wang sells herinterest to chen for 125000yuan, the payment going to wang personally. chen is accepted as apartner by li and lin. recording this

4、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 cor

5、poration?_a separate legal entity b double taxationc 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 an

6、d decrease a liability5. a business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 andliabilities of $60000. how much is its owners equity? _a. $80000b. $0c.$20000d. $140000 6. a transaction caused a $10000 decrease in both total assets and liabilities. this transactioncould

7、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 cas

8、h c fees earned d miscellaneous expense8.if the supplies account,before adjustment on may 31,indicated a balance of $2250,and supplieson 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

9、 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,operat

10、ing expenses are $15000,and net sales total $75000.what is costof goods sold?a $10000 b $25000 c $35000 d $8000011 if revenue was $45000,expenses were $37500,and dividends were $10000,the amount of netincome or net loss would be _a $45000 net income b $75000net income c $37500 net loss d $2500 net l

11、oss12 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 adver

12、tising d investing14 net income is $15000,operating expenses are $20000,and net sales total $75000. what isgross profit?a $60000 b $40000 c $35000 d $1500015. gross profit is $50000,operating expenses are $15000,and net sales total $75000.what is netincome?a $10000 b $25000 c $35000 d $80000四 、compu

13、te the depreciation (本题共 10分)1. a company has a building whose book value is $100000, the salvage value of thisbuilding is $10000, and the buildings useful life is 10 years. at the 5year,thecompany sold the building at the cost of 47000 dollars. calculate the net lossor net income by using a) straig

14、ht-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 1,1990cashtruck180050001740$8920$8920during may ,mr. elsworth completed the following transactions:may 1 bought

15、 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-cleaningequipment 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 w