会计英语试卷

1、得分I、Single Choice Questions（本题欢迎下载12得分II、 True or False得分一III、Double Entries（本题共 10小题，共20小题，每小题 1分，共20分）（本题共 10小题，每小题2分，共20分）每小题3分，共30分）Finan cialin formatio nof Jane' s ServiceCompany, for Sept. 2012 is presentedbelow:简的金融信息服务公司,2012年9月提出如下：1. Sept. 3, Ja ne in vested $50,000 cash to start a ne

2、w bus in ess;1。 9月3日，简投资50000美元现金来开始一个新的业务 ；2. Sept.4, purchased a new equipment for cash $4000;2。9月，购买了新设备对现金 4000美元；3. Sept.6, the compa ny provided services to Lee Store and received $4,800 cash;3。李Sept.6,公司提供服务，存储和获得了 4800美元的现金；4. Sept.7, purchased pens, exercise books and fax paper , $850, on a

3、cco unt from AAA Co.;4。Sept.7,购买钢笔、练习本和传真纸,850美元，因为从AAA有限公司；5. Sept.15, Jane paid rent expenses $12000 for one year;5。Sept.15,简付房租费用12000美元一年;6. Sept.20, paid $850 cash to AAA Co.(see tran sacti on 4);6。AAA公司Sept.20,支付了 850美元现金。(参见事务4);7. Sept.30, due to cash limits the company borrowed $20000 from

4、the Natio nal Ba nk. Compa ny issued a note that had one-year term and carried 12% annual in terest rate.7。Sept.30,由于现金限制了公司从国家银行借了20000美元。公司发布了一个注意，为期一年的任期，年利率12% 。8. Sept.30, Jane sig ned up a con tract with XYZ Compa ny to provide clea ning service, and received an adva need cash payme nt in the

5、amount of $9600 and the term of the con tract was one year.8。Sept.30,简与XYZ公司签署了一份合同，提供清洁服务，并得到了一个先进的现金支付的 9600美元,合同的期限是一年。Required:要求：1. Make the double en tries of all tran sacti ons.Make the adjusting entries of transaction 7 and 8 at the end of year 2012.i。让所有事务的双重条目。使事务的调整分录 7和8 2012年年底。得分一一至五小题

6、，每题2分，第六至十小IV. Tran slation（本题共 10小题，第题，每题1分，共15分）得分一V. Case （本题共2大题，第一大题 7分，第二大题 8分，共15分）1. Assume Lucy' s Company acquiredmach ineand two separatetools to it payingtotally $4500.The real market values of such assets provided they are bought separately are$2700, $1620 and $1080 respectively.Req

7、uired:Using the information to calculate the actual price of the assets.1。认为露西的公司获得了机和两个单独的工具完全支付4500美元。这些资产的真正市场价值提供他们分别买了 2700美元，分别为1620美元和1080美元。要求：使用这些信息来计算资产的实际价格。2 . At the beg inning of year 1, a bus in ess buys a machine for $60 000 cash. It is estimated that the mach ine will be used for 3

8、years, whe n it will have a scrap value of $6 000 un der straight-l ine method。Required:Calculate the depreciati onexpe nse to becharged for one year, and the Net Book Valueof the machi ne at the end of Year 12. 在年初1,业务购买机器60美元000现金。据估计，机器将用于3年,当它将有一个废品价 值$ 6 000在直线法。要求：计算折旧费用要收取一年，和机器的帐面净值今年 1月底得分一

9、III、Multiple Choice Questions（本题共题，每小题2分，共20分）1. Intan gible assets inelude BDA、securitiesB、franchiseC、treasuryD、pate nt1。无形资产 ineludeBD、证券B、特许经营C、财政部D、专利2. Short-termin vestme ntscon sist ofollowing ABCA、held-to-maturity investmentsB、trading investmentsC、available-for-sale investmentsD、short-term l

10、oan2。短期投资包括 following ABC 一、持有到期投资B、贸易投资C、可供出售投资10小theD、短期贷款3. Long term liabilitiesconsistof BCDA、accounts payableB、bonds payableC、Iong-term notes payableD、mortgages payable3。长期负债包括BCD一、应付账款B、应付债券C、长期应付票据D、抵押贷款支付4. The follow ing are the costs usually in cludedin the historical costs of equipme nt.

11、ABCDA、purchase priceB、delivery costsC、installation costsD、 Cost for modificationneeded for intended use.4。以下是设备的成本通常包括在历史成本。ABCD一、购买价格B, 运输成本C, 安装成本D, 成本预期用途所需的修改。5. The depreciation method inelude AC?A、units-of-productionB、last in, first outC、double-declining-balaneeD、specific identification5。折旧方法i

12、ncludeAC?' 、 :B,后进先出C,double-decli nin g-bala neeD、特定的识别6. There are many different types of bonds available to interested investors. Some of the com mon forms are:ACA、serial bondsB、com mon stockC、convertible bondsD、preferred stock6。有许多不同类型的债券提供给感兴趣的投资者。一些常见的形式有：交流一、串行债券B, 普通股C, 可转换债券D, 优先股7. St

13、ockholders have the right to:ABCDA、vote for the members of the Board ofDirectors and any other itemsrequiri ngstockholders acti onB、receive divide nds when authorized by theBoard ofDirectorsC、have first right of refusal when additional shares are issuedD、Share in assets up to their investment, if th

14、e compa ny is liquidated.7。股东有权:ABCD，投票给董事会的成员和其他物品需要股东的行动B, 董事会授权之时获得股息董事C, 有优先取舍权，当额外的股票发行D, 分享他们的投资资产，如果公司清算8. A corporation is a legal entity; it has anumber of characteristicsincluding ABCDA、limited liabilityB、separated legal entityC、relative ease of transferring ownership rightD、ease of capita

15、l acquisition8。一个公司是一个法律实体 ，它有许多特点including_ ABCD一、有限责任B, 分离的法律实体C, 相对轻松地转移所有权的权利D, 缓解资本收购9. ABC Company bought a new computer, but it was agreed to pay it later. How this tran sacti on be recorded.CDA、debit on cash in bankB、credit on fixed assetC、credit on account payableD、debit on fixed asset9。ABC公司买了一台新电脑，但是同意支付。这个事务被记录下来。cd,借记现金在银行B、信用固定资产C、信贷在应付帐款D