Revision2_期末测试卷
期末测评二【含答案】
期末测评二（分数：100分时间：90分钟）第I卷听力部分（20分）I .听录音，选择与句意相符的图画，每个句子读一遍（5分）n .听句子，根据所听到的内容选择正确的应答语，每个句子读两遍（5分）6. A.Hello, Jack.7. A.E-R-A-S-E-R.8. A.Yes, it is.9. A. Yes, he does.B.Nice to meet you, too.C.How are you?B.Yes, I am.C.Yes, I can.B.No, it isn . 'tC.lt is under the chair.B.No, she does n. 'tC.I like them.lO.A.History. B.Actio n movies. C.Soccer.川.听对话，根据所听到的内容选择正确答案，对话读两遍（5分）11. ______________ A nn is a(n) .A. stude ntB.math teacherC.E nglish teacher12. When is Ann ' s birthdayA. On December 21.B.On November 3.C.On August 3.13. What' s Ann ' s favorite sportA.Basketball.B.Ru nnin g.C.All ki nds of games.14. How does she go to work?A.She takes a bus.B.She walks to work.C.She runs to work.15.She plays sports with ______ after class.A.her friendsB.her stude ntsC.her sistersIV .听短文，根据所听到的内容选择正确答案，短文读两遍(共5分)16. Where is Tom from （来自）?A.Ch ina.B.The UK.C.The USA.17. What' s Tom ' s last n?imeA.Tom.B.Brown.C.We don' t know18. When does Tom usually go to school?A.At 7: 10.B.At 8: 10.C.At 7: 20.19. What subject doesn ' t To?n likeA.Math.B.Scie nee.C.Music.20. What does Tom ofte n do on weeke nds?A.Go shopp ing.B.Go to the movies.C.Go to the park.第U卷笔试部分（80分）V .单项选择（10分）21 .This is old car, and that is new car.A.a; aB.a n; aC.a n; theD.a; the22.He usually watches TV Saturday evening.A.o nB.inC.atD.for23.Look at these .Victor has aunt and two un cles.A.photos; aB.photos; anC.photos; theD.photo; an24.Can you jiaozi En glish?A.say; withB.speak; inC.say; inD.tell; about25. —Why't Jim like Chine?edoesnA. Because it 's bori ngB.So it ' s relaxingC.So it ' s difficultD.Beeause it ' s interesting26. _____ your brother ______ a baseball?A.Do; hasB.Does; haveC.Does; hasD.Don' ;thave27.I have two eggs and a glass of milk breakfast.A.ofB.toC.inD.for28. is my friend. name is Lucy.A.She; HerB.Her; SheC.He; HisD.His; He29.Bill is ;he can ' t play games his sister.A.fun; toB.busy; withC.good; atD.free; with30. —_____ is the bag?—It ' s 7 dollarsA.How ma nyB.How muchC.How oldD.What colorW .完形填空（10分）Hi! I ' m Che ng Li ng ' m a 31 of Class 3, Grade 7.My school life is very 32 .We have four classes in the 33 . Classes begin at 8 o . Incltockafternoon, we havetwo classes. We have English, scienee, history, music and 34 other subjects. 35 is my favorite subject. I often sing and dance with my classmates on weekends. But I 36 scienee, because I think it ' sdifficu37and Do you think so?After school, I ofte n play soccer with 38 frie nds. Sometimes I swim in a swim ming club. But myfavorite sport is volleyball. And I can play it 39 .I like my school life very much.40 you tell me about your school life?My n ame is Dan and I have two good frien ds, Nick and Robert. Robert and I are the same age.Nick is one year younger than us. I was born （ 出生）on November 10th, 1997. Robert ' s birthday is on September 10th. I like red and they like green. Robert and Nick are in the same school. They have an art festival and a school trip, but my school only have a music festival every year. 41 .Nick was born in ______C. An art festival and a music festival.D.An art festival and a school trip. 45. W hat color does Nick like? B.Gree n.C.Yellow.D.Brow n.B46. What does Grace do on the fourth day of the week? A.Have an art class. B.Go to the movies.C.Go to the volleyball club. D.Have a history class.31.A.boys B.stude nt 32.A. scary B.bori ng33 .A. ni ght B.after noon 34. A.some B.a ny 35.A.History B.Music36.A.don ' t like B.doesn ' t like 37 .A. relax ing B.i nteresti ng 38 .A. our B.her 39 .A. nice B.fi ne 40.A.Ca n B.DoC.classD.teacher C.i nterest ing D.difficult C.eve ning D.morningC.a lotD.a little C.MathD.Scie neeC.likeD.likes C.bori ng D.fu n C.his D.my C.well D.good C.AreD.DoesAA.1997B.1998C.1996D.199942. ______________________ Robert was born on ______________ . A.Sept. 10th, 1997 B.Sept. 10th, 1996 C.Sept. 10th, 1998 D.Sept. 10th, 1999 43. ___________________ Dan was born on _______________ . A.Nov. 10th, 1996 B.Nov. 10th, 1997C.Nov. 10th, 1998D.Nov. 10th, 1999s school A.An art festival. B. A music festival.A.Red.vn •阅读理解（15）47. When is Alice ' s birthdayA.On Thursday.B.On Friday.C.On Saturday.D.On Su nday.48. Whe n does Grace have a class meeti ng?A.On Mon day after noon.B.On Friday after noon.C.On Tuesday morning.D.On Thursday morning.49. What time do Grace and Cindy learn English?A.From ten to ten forty.B.From two to three.C.From five to seve n.D.From five to half past six.50. On what day does Grace have an art class?A.Mo nday.B.Tuesday.C.Wed nesday.D.Su nday.CMy name is Cindy. I ' m thirteen years old this yea r ' m a middle school studentl ' m in Class Three, Grade Seve n. I have some new subjects this year. They are scie nee and history. My favorite day is Thursday because I have scie nee on that day.I have a twin sister（孪生姐姐）.Her name is Sonia. She is also a middle school student. She is in Class Six, Grade Seven. She likes En glish. Her favorite day is Mon day because she has En glish on that day.My father is Mr. White. He is a math teacher. His favorite day is Sun day because he can go to the baseball club. He likes play ing baseball.My mother is Mrs. White. She is a clerk at Huaxing Clothes Store. Her favorite day is Saturday because on that day she doesn '. Agd szhwoan play tennis with her friends. Oh, my mother likes play ing tennis.51 .Cindy ' s favorite subject i ______.A.scie neeB.historyC.mathD.E nglish52.S on ia is years old this year.A.seve nB.nineC.thirteenD.fourtee n53.Mr. White has two .A.s onsB.sistersC.brothersD.daughters54. On ,Mr. White usually goes to the baseball clubA.SaturdayB.Mo ndayC.ThursdayD.Sunday55.Mrs. White works in a .A.clubB.hotelC.schoolD.storevrn.选词填空（io分）apple buy time food same twelve in go like less onHello! My name is Ann. I ' i56. ____________ years old. I ' m a studenMy parents work in the 57. ___________ school. My father is a math teacher and my mother is a music teacher.Today is Sun day. I don ' t have a 58 . ___________ .In the morning, my father and mother cook（做饭）some 59. __________ . The food is very good and I 60. ____________ it very much. Then we take some nice food and fruit for a picnic（野餐）.61. _______________ are my favorite.62. ------------------- the afternoon, I fly a kite with my parents. At 3: 00, we 63. ________________ to Fashion Clothes Store. My mother 64 ___________ a red skirt for me. At 5: 30, we go home. We have a good 65 ____________IX .补全对话,选项中有两项多余（5分）A: Mary, that girl in a red skirt is very nice. 66. _____________ Do you know?B: Yes, she is my cous in.A: Your cousi n? 67. ____B: Her n ame is Alice.A: 68. ____B: She is thirtee n.A: 69. ____B: Her birthday is on June 26th.A: June 26th? It ' s next MondayB: Yes. 70. _________A: Sure. I like parties.B: OK. I ' ll call you thenX .根据汉语意思完成句子（5分）71. 鞋子的价格是20美元。
《新模式英语2》期末试卷(B)及答案
期末B试卷《新模式英语2》班级_______ 姓名________学号分数___________一、Choose the correct word or words.（每题1分,共30分）1. The dog __________________ hungry.A. amB. isC. are2 The children __________________ nervous.A. amB. isC. are3. You __________________sad.A. amB. isC. are4. We __________________ in the United StatesA. liveB. lives5. The students __________________from China.A. amB. isC. are6. My friend Line __________________ married.A. …re notB. …s not7. They __________________ happy about the weather.A. isn‟tB. aren‟t8. My friends __________________ at the beach today.A. are notB. is not9. Where __________________the milk?A. isB. are10. Where __________________ oranges?A. isB. are11. John and Sylvia _________________ cereal for breakfast.A. haveB. has12. I want_________________ soup for dinner.A. someB. any13. We don‟t eat _________________pizza.A. someB. any14.We__________________ need apples.A. someB. any 15. How many _________________do you have?A . Car B. cars C. money16.How much _________________need?A . is you B. are you C. do you17. There are six rooms __________________ my apartment.A. inB. on18. Marie a new job at the hospital.A. is havingB. has19. Today she _________________in the morning.A. is workingB. works20. Michel sometimes _________________Marie.A. visitsB. is visiting21. They always _________________to the museum.A. are goingB. go22. Last year, Luc ________________ some health problems.A. hasB. had23. We _________________both very tired.A. wasB. were24. We _________________ class at 6:00 p.m. tomorrowA. will leaveB. are leave25. They _________________ the phone.A. didn‟t answeredB. didn‟t answer26. Last year, Marie _________________ health insurance.A. didn‟t haveB. doesn‟t have27. When will she _________________ the bills?A. payB. to pay28. What time will the class __________________?A. to startB. start29. How often will she __________________home?A. callsB. call30.What does grand total mean ?A. price for all items.B. coupon price.C. number of clothes二、Complete each sentence with the simple past. （每题1分,共10分）1. We _________________ (build) this road last year.2. I _________________ (hear) about the benefits.3. We _________________ (buy) suits for the interview.4. She _________________ (give) me my paycheck.5. I _________________ (hurt) my knee at work.6. Victor _________________ (wear) a hard hat.7. She _________________ (become) a doctor.8. The custodians _________________ (throw) out the trash.9. My boss _________________ (catch) a cold.10. Beth _________________ (read ) her evaluation.三、Match the problems with the questions.（每空2分,共10分）1. The teacher speaks very fast. a. Can I talk to you after class?2. The room is hot. b. Can you repeat that?3. You didn‟t hear it all. c. Can you speak slower?4. You didn‟t know how to write it. d. Can you spell that, please?5. You need to talk to the teacher. e. Can you turn on the air-conditioning?四．阅读理解(共15小题：每题2分，共30分。
剑桥二级下期末Review综合测试二
Exercise
Sarah went to the shop.( 就划线部分提问) Who went to the shop? 2. Sarah went to the shop.( 改为否定句) Sarah didn’t go to the shop. 3. The girl is beautiful. (改为一般疑问句) Is the girl beautiful? 4. He rides his bike very well. (改为一般疑 问句) Does he ride his bike very well?
1.复习一般过去时： 含义：发生在过去时间段的事情且这一动作已经 结束。 与其连用的时间状语：yesterday (昨天) / ago (在之前) / in the past (在过去) / once (曾经) eg: The girl went to school yesterday. In the past, her mother was a teacher. There was school ten years ago.
4. 动词的过去式的变化规则： 1）在词尾直接加ed。jump---jumped 2）词尾有字母e，直接+d即可。 eg: like---liked live---lived 3）以辅音字母结尾且这个辅音字母前只有一个元音， 要先双写这个辅音字母在加ed。 eg：hop---hopped skip---skipped clap--clapped 4）以辅音字母加y结尾的动词，要先把y变i 再加ed。 eg：study---studied cry---cried
复习can/must/will的用法 用法：1) 情态动词can/must/will后面必须接动词 原形。 2）情态动词can/must/will没有人称，数 的变化,但有时时态变化。 can/will的过去时为could/would。 3）否定形式直接在其后加not，缩 写为can’t/mustn’t/won’t。 3. 固定搭配 1) next to 在……旁边 eg：The shop is next to the school. 2) look at 看…… eg：Look at the whiteboard.
人教版英语八年级上册Revision (2)
初中英语学习材料madeofjingetiejiRevisionUnit 1 How often do you exercise?重要词汇1.几乎不________2.一次_______3.两次______4. 不健康的________5. 节目________6. 结果_______7.垃圾食品____8. 采访者_________9. 习惯_________ 10. 不同(n.)________ 11. 分数_______ 12. 虽然_________ 13. 有时_________ 14. 总是________ 15. 健康_______重要词组1.在周末_____________2. 去踩滑板_____________3. 去看电影_____________4. 网上冲浪_____________5. 至于_____________6. 做作业_____________7.帮某人做某事_____________8. 对---有好处____________9. 饮食习惯_______10. 相当好_____________11.努力做某事____________12.注意我的健康_______13. 取得好成绩_____________14. 有点___________15. 保持身体健康_______16. 去购物____________17. 和……相同____________18当然. __________翻译句子1. 周末你/他们经常作什么？____________________________________2.你最喜爱的节目是什么？____________________________________3.你多久做一次运动? ____________________________________4.我几乎没有踢过足球. ____________________________________5.大多数学生每星期看电视两次. ____________________________________6.你每晚睡几小时? ____________________________________7.她从不喝咖啡. ____________________________________8.我认为他有点不健康. ____________________________________9.每个人都应该每天尽量吃多点蔬菜.____________________________________10.健康的生活方式有助我取得好成绩.________________________________Unit 2 W hat’s the matter?重要词汇1. 事情________2. 耳朵________3. 脖子________4. 胃________5. 牙齿________6. 肚子痛________7. 疼痛的________8. 喉咙_______9. 牙痛________10. 发烧______11. 躺_______ 12. 蜂蜜________ 13. 牙医_______14. 疾病________15. 劝告______16. 口渴的_______17. 平衡的________18. 牛肉______19. 传统的________20. 饮食______21. 改善_______22. 头痛________23. 重要的______24. 脚________重要词组1. 紧张的_____________2. 感觉疲惫_____________3. 保持健康________________4. 此刻_______________5.看牙医________________6.去参加聚会_______________7. 嗓子痛_____________ 8. 发烧_________________9. 患感冒__________________10. 头痛______________ 11. 牙痛_________________12. 躺下休息_______________翻译句子1. 你怎么了？. ____________________________________2. 你应该多喝些水。
Lesson 5 Revision (2)
rain map
dry hill
cut down
earth
full of
healthy lake
Revision-Listen and tick
✔ ✔ ✔
✔ ✔ ✔
Revision-Fill and read
Revision-Fill and read
This box is __fu_l_l_o_f__(充满) _he_a_l_th_y_(健康的) food.
Revision-Fill and read
Revision-Key points
一般将来时 I’m going to plant trees next Sunday.
否定句
I’m not going to plant trees next Sunday.
特殊疑问句 一般疑问句
When are you going to plant trees?
特殊疑问句 一般疑问句
Who will plant trees next Sunday?
Will Lucy plant trees next Sunday? Yes, she will. / No, she won’t.
Revision-Listen and number
5
3
2
6
4
1
Revision-Listen and circle the right answer
Revision-Read and match
( B ) 1. Lingling is going to wash some clothes this afternoon. ( A) 2. Lele is playing football now. ( C ) 3. They will go to fly kites next Sunday. ( F ) 4. It will be sunny tomorrow. ( E ) 5. Tom is going to play basketball this afternoon. ( D) 6. It is cold today
Revision2_期末测试卷
Revision2 期末测试卷听力部分一、听录音，选出正确的图片。
( ) 1. A. B.( ) 2. A. B.( ) 3. A. B.( ) 4. A. B.( ) 5. A. B.二、听录音，为下列图片排序。
( ) ( ) ( )( ) ( )三、听录音，选择正确的选项。
( ) 1. Do you live in _______?A. BeijingB. ChinaC. USA ( ) 2. Do you like playing the _______?A. footballB. guitarC. violin ( ) 3. When do you _______?A. go to schoolB. go homeC. get up ( ) 4. ---What are you going to do on _______?---I am going to play football.A. SaturdayB. SundayC. Monday ( ) 5. Has it got _______?A. four legsB. two legsC. a long nose笔试部分一、根据提示，把下列短语补充完整。
1. turn _________ (打开)2. at the _________ (此刻)3. call _________ (大声呼叫)4. check _________ (调查)5. dress _________ (装扮)6. moon _________ (月饼)7. trick or _________ (不给就捣乱) 8. put _________ (把……收起来) 9. keep _________ (坚持) 10. take _________ (当心)二、选择最佳答案。
( ) 1. Don’t keep wild animals _______ pets.A. atB. ofC. as( ) 2. She is read _______ the sun.A. inB. onC. at( ) 3. Take the _______ left.A. oneB. thirdC. two( ) 4. He is _______ on the phone in the library.A. speakingB. speakC. speaks( ) 5. What are you going to do _______ Year 6?A. atB. aboutC. in( ) 6. Both Linda and Mark _______ a plan for the new school year.A. have gotB. areC. has got( ) 7. Which school _______ Mary Chen go to?A. doB. doesC. is( ) 8. _______ is the capital of the US.A. BeijingB. New YorkC. Washington DC ( ) 9. _______ is on 31st October.A. Mid-Autumn FestivalB. ChristmasC. Halloween ( ) 10. It’s half _______ seven.A. passB. passingC. past三、根据情境，选出正确的答案。
二年级下学期Revision2测试一
二年级下学期Revision2测试一 考生须知 1. 本试卷 满分 50 分，考试时间 25 分钟。
2. 在试卷和答题卡上准确填写学校名称、班级、姓名和考号。
3. 试题答案一律填涂或书写在答题卡上，在试卷上作答无效。
4. 为了保证测量效果，请学生在规定时间内闭卷独立作答。
一、听力。
（共 2 题， 共 16 分）1. (共4小题，每小题2分，共8分)Listen and choose. 听录音，选出你所听到的单词。
( ) 1. A. fifty B. eleven( ) 2. A. Monday B. time( ) 3. A. when B. today( ) 4. A. lunch B. home2. (共4小题，每小题2分，共8分)Listen and choose. (听录音，选出你所听到的句子的最佳答句。
)( ) 1. A. Thank you. B. It’s 7:00.( ) 2. A. I get up at 6:00. B. It is rainy.( ) 3. A. Yes, I do. B. It’s Friday.( ) 4. A. At 8:00. B. It’s Monday.二、综合基础。
（共 4 题， 共 26 分）3. (共3小题，每小题2分，共6分)选出下列字母的大小写相符的选项。
( ) 1. A. Mm B. No C. Fj( ) 2. A. Dk B. Ee C. Kl( ) 3. A. Zz B. Bd C. Qm4. (共4小题，每小题2分，共8分)找出不同类的单词。
( ) 1. A. twelve B. fourteen C. time( ) 2. A. school B. home C. Saturday( ) 3. A. ride B. Monday C. Thursday( ) 4. A. breakfast B. lunch C. today5. (共3小题，每小题2分，共6分)选出正确的单词( ) 1. 娱乐时间 A. time B. playtime C. eleven ( ) 2. 星期三 A. Tuesday B. Monday C. Wednesday ( ) 3. 二十 A. twenty B. thirty C. fifty6.(共3小题，每小题2分，共6分)判断句子与图片是否相符，相符的写“A”不相符的写“B”。
revision_2
3.1 Ben George, Inc. has an unadjusted balance in Accumulated Depreciation─Truck of$9,000 as of December 31, 20X6. This relates to a Truck purchased for $15,000 with an expected useful life of 5 years that is depreciated using the straight line method. After recording the depreciation expense for 2011, the adjusted balance in the Accumulated Depreciation─Truck account as of December 31, 20X7 is:A) $15,000.B) $12,000.C) $3,000.D) $1,000.3.2 A company pays an employee $1,000 per week for a five day work week. Theadjusting entry on December 31, which is a Tuesday, is a:A) debit to Salaries Expense for $1,000 and a credit to Salaries Payable for$1,000.B) debit to Salaries Expense for $500 and a credit to Salaries Payable for$500.C) debit to Salaries Expense for $400 and a credit to Salaries Payable for$400.D) debit to Salaries Payable for $1,000 and a credit to Salaries Expense for$1,000.3.3 On November 1 of the current year, Prepaid Rent was debited $5,400 for threemonths of rent, paid in advance. The amount of the adjusting entry on December 31is:A) $1,800.B) $3,600.C) $5,400.D) $0.3-4 On September 1, Banger Bros. Company paid $9,000 for one year of rent, in advance.Which of the following accounts and amounts will appear on an adjusted trial balance prepared on December 31?A) Prepaid Rent, $9,000B) Prepaid Rent, $3,000C) Rent Expense, $6,000D) Rent Expense, $3,0003.5 The Houston Rockets basketball team receives $5,000 for season tickets on August 1.By December 31, they have earned $2,000 of the revenue. The adjusting entry to be made on December 31 by the Houston Rockets includes a:A) credit to Unearned Revenue of $2,000.B) debit to Unearned Revenue of $2,000.C) debit to Service Revenue of $2,000.D) credit to Prepaid Revenue of $3,000.3.6 A company started the year with $400 of supplies. During the year, the companypurchased an additional $1,200 of supplies. There were $700 of supplies on hand at the end of the year. An adjusting entry prepared at the end of the accounting period includes a:A) debit to Supplies for $800.B) debit to Supplies for $700.C) debit to Supplies Expense for $900.D) debit to Supplies Expense for $600.3.7 O’Connor Company purchased supplies totaling $21,600. By year end, $9,300 ofsup plies were still on hand. How much Supplies Expense should O’Connor recognize?A) $9,300B) $12,300C) $21,600D) $03.8 On December 31, 20X6, salaries owed to employees total $4,150. These will be paidon January 4, 2011. An adjusted trial balance prepared on December 31, 20X6,includes which of the following?A) Salaries Expense, $4,150B) Salaries Payable, $4,150C) Unearned Salaries, $4,150D) Both Unearned salaries, $4,150 and Salaries Payable, $4,1503.9 The book value of an asset that cost $20,000 and has accumulated depreciation of$6,000 is:A) $20,000.B) $ 6,000.C) $26,000.D) $14,000.3.10 Associated Services Company paid twelve months’ insurance in advance totaling$9,000. At the end of the first month, the adjusting entry would include a:A) d ebit to Prepaid Insurance for $8,250.B) d ebit to Prepaid Insurance for $750.C) d ebit to Insurance Expense for $8,250.D) d ebit to Insurance Expense for $750.3-11 On November 1, Phillips Tool and Die Company paid six months’ insurance in advance totaling $9,000. An adjusted trial balance prepared on December 31would include a balance in the Prepaid Insurance account of:A) $9,000.B) $6,000.C) $3,000.D) $0.3.12 Hamilton Tool and Die Company purchased $72,000 of equipment with an estimatedservice life of 4 years. The annual amount of depreciation using straight-line method on this equipment is:A) $17,000.B) $18,000.C) $19,000.D) $36,000.3.13 Arizona Teak Company paid $54,000 for computers. These computers have anestimated service life of 3 years. The straight line depreciation method is used.After one year of use, the book value of the computers will be:A) $17,000.B) $37,000.C) $51,000.D) $36,000.3.14 A company has $800 in beginning supplies and $150 of supplies on hand at the endof the month. The adjusting entry for this company is a debit to:A) Supplies of $150 and a credit of $150 to Supplies Expense.B) Supplies Expense of $150 and a credit of $150 to Supplies.C) Supplies Expense of $650 and a credit of $650 to Supplies.D) There is not enough information given to prepare the entry.3.15 On September 1, Boz sold to Skaggs prepaid maintenance for $6,000 for six months.As of December 31, what is the amount in the Unearned Revenue account?A) $0B) $2,000C) $4,000D) $6,0003.16 How does an accrued expense adjustment affect the financial statements? Theadjustment:A) increases expenses and decreases assets.B) increases expenses and increases liabilities.C) decreases expenses and increases liabilities.D) decreases expenses and increases assets.3.17 What effect does an accrued revenue adjustment have on a company’s net income?A) The adjustment has no effect on net income.B) The adjustment increases net income for the period.C) The adjustment decreases net income for the period.D) The effect of the adjustment cannot be determined with the informationgiven.3.18 A debit entry in the Unearned Revenue account indicates the:A) value of services owed to customers.B) amount of cash to be paid for future services.C) amount of cash to be collected from customers.D) value of services performed in the current period.3.19 An accrual refers to an event where the:A) expense or revenue is not recorded after the cash settlement.B) liability is recorded after the cash settlement.C) expense or revenue is recorded before the cash settlement.D) asset is recorded only after the cash settlement.3.20 Which of the following is NOT true regarding the adjusting process?A) The adjusting process updates the balance sheet.B) Every adjusting entry affects the balance sheet and the income statement.C) Adjustments are made during the month.D) The main adjusting entries are deferrals, depreciation and accruals.3.21 After the adjustments are journalized and posted, a(n) _____________ can beprepared to aid in the preparation of the financial statements:A) balance sheet.B) adjusted trial balanceC) post-close trial balanceD) income statement3.22 The Accounts Receivable account has a $20,000 debit balance in the unadjusted trialbalance. There is a $1,000 debit adjustment to Accounts Receivable. The adjusted trial balance will show Accounts Receivable as a:A) $19,000 debit balance.B) $21,000 credit balance.C) $21,000 debit balance.D) $19,000 credit balance.3.23 The Unearned Rent account has a $6,000 credit balance in the unadjusted trialbalance. There is a $1,000 debit adjustment to Unearned Rent. The adjusted trial balance will show Unearned Rent as a:A) $7,000 debit balance.B) $7,000 credit balance.C) $5,000 debit balance.D) $5,000 credit balance.3.24 Assume the beginning balance in the Retained Earnings account is zero. If a debitbalance of $5,000 exists in Retained Earnings after closing out revenues and expenses at the end of the current period, it i ndicates:A) that the company had net income of $5,000.B) an increase in cash of $5,000.C) the company had a net loss of $5,000.D) a decrease in cash of $5,000.3.25 Permanent accounts include:A) cash, service revenue and land.B) cash, prepaid expenses and unearned revenue.C) cash, land and salaries expense.D) service revenue, salaries expense and utilities expense.3.26 Closing entries transfer the revenue, expense, and dividends balances to:A) retained earnings.B) permanent accounts.C) temporary accounts.D) none of the above.3.27 To close the books of a company, you should:A) debit each revenue account, credit each expense account, and debit thedividends account.B) credit each revenue account, debit each expense account, and debit thedividends account.C) debit each revenue account, credit each expense account, and credit thedividends account.D) debit each revenue account, debit each expense account, and credit thedividends account3.28 The closing entries set the following accounts back to zero at the end of the period.A) Assets, liabilities, and shareholders’ equityB) Revenues and expensesC) All permanent accountsD) Revenues, expenses, and dividends3.29 The entry to close expense account(s):A) increases total assets.B) decreases total assets.C) decreases retained earnings.D) increases retained earnings.3.30 The entry made to close Service Revenue would include a debit to:A) Retained Earnings and a credit to Service Revenue.B) Service Revenue and a credit to Retained Earnings.C) Service Revenue and a credit to Dividends.D) Service Revenue and a credit to Net Income.3.31 Closing entries transfer net income or loss and dividends paid to:A) Paid-in Capital.B) Net Income.C) Share Capital.D) Retained Earnings.3.32 Kincaid Company’s Retained Earnings balance on January 1 was $6,000. During thecurrent year, Kincaid earned $3,400 in revenues and incurred $4,200 in expenses.Kincaid paid $2,500 in dividends, all in cash. After the closing entries are made,Kincaid’s Retained Earnings balance on December 31 will be:A) $4,300.B) $7,700.C) $6,000.D) $2,700.3.33 Which of the following is a temporary (or nominal) account?A) Salaries PayableB) Rent ExpenseC) Unearned RevenueD) Dividends PayableACCA Questions51 Leddley owns two properties which it rents to tenants. In the year ended 31 December 20X6, it received $280,000 in respect of property 1 and $160,000 in respect of property 2. Balances on the accrued income and prepaid expense accounts were as follows:31 December 20X6 31 December 20X5Property 1 13,400 Dr 12,300 CrProperty 2 6,700 Cr 5,400 DrWhat amount should be credited to the statement of profit or loss for the year ended 31 December 20X6 in respect of rental income?A) $453,600B) $440,200C) $465,900D) $475,60052 Troy, a property company, received cash totaling $838,600 from tenants during the year ended 31 December 20X6. Figures for rent in advance and in arrears at the beginning and end of the year were:31 December 20X6 31 December 20X5Rent received in advance $88,700 $102,600Rent in arrears (all subsequently$48,400 $42,300received)What amount should appear in the company’s statement of profit or loss for the year ended 31 December 20X6 for rental income？A) $818,600B) $738,000C) $939,200D) $858,60053 Details of Barlett’s insurance policy are shown below:Premium for year ended 31 March 20X6 paid April 20X5 $10,800Premium for year ended 31 March 20X7 paid April 20X6 $12,000What figures should be included in the company’s financial statements for the year ended 30 June 20X6?Statement of profit or loss ($) Statement of financial position ($)A) 11,100 9,000 prepaymentB) 11,700 9,000 prepaymentC) 11,100 9,000 accrualD) 11,700 9,000 accrual54 Vine sublets part of its office accommodation. The rent is received quarterly in advance on 1 January, 1 April, 1 July and 1 October. The annual rent has been $24,000 for some years, but it was increased to $300,000 from 1 July 20X5.What amounts for rent should appear in the company’s financial statements for the year ended 31 January 20X6?Profit or loss Statement of financial positionA) $27,500 $5,000 in accrued incomeB) $27,000 $2,500 in accrued incomeC) $27,000 $2,500 in prepaid incomeD) $27,500 $5,000 in prepaid income55 At 1 September, the motor expenses account showed 4 months’ insurance prepaid of $80 and petrol accrued of $95. During September, the outstanding petrol bill is paid, plus further bills of $245. At 30 September there is a further outstanding petrol bill of $120. The amount to be shown in the statement of profit or loss for motor expenses for September is:A) $385B) $415C) $445D) $46056 On1 May 20X0, A pays a rent bill of $1,800 for the period to 30 April 20X1. What is the charge to the statement of profit or loss and the entry in the statement of financial position for the year ended 30 November 20X0?A) $1,050 charge to statement of profit or loss and prepayment of $750 in the statement of financial positionB) $1,050 charge to statement of profit or loss and accrual of $750 in the statement of financial positionC) $1,800 charge to statement of profit or loss and no entry in the statement of financial positionD) $750 charge to statement of profit or loss and prepayment of $1,050 in the statement of financial position57 The electricity account for the year ended 30 June 20X3 was as follows:$Opening balance for electricity accrued at 1 July 20X2 300Payments made during the year:1 August 20X2 for three months to 31 July 20X2 6001 November 20X2 for three months to 31 October 20X2 7201 February 20X3 for three months to 31 January 20X3 90030 June 20X3 for three months to 30 April 20X3 840Which of the following is the appropriate entry for electricity?Accrued at June20X3 Charged to statement of profit or loss, year ended 30June 20X3A) $nil $3,060B) $460 $3,320C) $560 $3,320D) $560 $3,42058 The annual insurance premium for S for the period 1 July 20X3 to 30 June 20X4 is $13,200, which is 10% more than the previous year. Insurance premiums are paid on 1 July. What is the statement of profit or loss charge for insurance for the year ended 31 December 20X3?A) $11,800B) $12,540C) $12,600D) $13,20059 Farthing’s year end is 30 September. On 1 January 20X6 the organization took out a loan of $100,000 with annual interest of 12%. The interest is payable in equal installments on the first day of April, July, October and January in arrears.How much should be charged to the statement of profit or loss for the year ended 30 September 20X6, and how much should be accrued on the statement of financial position?Statement of profit or loss Statement of financial positionA) $12,000 $3,000B) $9,000 $3,000C) $9,000 NilD) $6,000 $3,00060 On the first day of Month 1, a business had prepaid insurance of $10,000. On the first day of Month 8, it paid in full, the annual insurance invoice of $36,000, to cover the following year. The amount charged in the statement of profit or loss and the amount shown in the statement of financial position at year end is:Statement of profit or loss Statement of financial positionA）$5,000 $24,000B) $22,000 $23,000C) $25,000 $21,000D) $36,000 $15,00061 Which of the following statements is not true?A) Accruals decrease profitB）Accrued income decreases profitC) A prepayment is an assetD) A accrual is a liability。
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Revision2 期末测试卷听力部分一、听录音，判断下列图片与听到的内容是（√）否（×）相符。
( ) 1. ( ) 2.( ) 3. ( ) 4.( ) 5. ( ) 6.二、听录音，选出正确的图片。
( ) 1. Linda is from __________.A. B.( ) 2. Linda can __________.A. B.( ) 3. Yuki is from __________.A. B.( ) 4. Yuki can __________.A. B.( ) 5. Linda’s birthday is in __________.A. B.( ) 6. Linda likes __________.A. B.三、听录音，选择正确的答语。
( ) 1. A. Yes, it is. B. Yes, there is.( ) 2. A. Three. B. Four.( ) 3. A. No, he can’t. B. Yes, I do.( ) 4. A. Fifty yuan. B. Here you are( ) 5. A. On Monday. B. In July.笔试部分一、单项选择。
( ) 1. There _______ two books in the schoolbag.A. amB. isC. are ( ) 2. I _______ big eyes and black hair.A. have gotB. has gotC. am from ( ) 3. I don’t like _______. It’s too hot.A. springB. summerC. winter ( ) 4. This is Emma. _______ is eleven.A. IB. HeC. She ( ) 5. ---_______ rectangles (长方形) are there?---There are five.A. HowB. How manyC. How much ( ) 6. ---_______ you dance?---No, I can’t.A. CanB. DoC. Is there ( ) 7. Julie’s birthday is _______ January.A. inB. onC. under二、用be动词填空。
1. I _______ a student. He _______ a student, too.2. This bag _______ on the desk.3. ---Where _______ your friends?---They _______ at school.4. ---_______ you Tom?---Yes, I _______.5. ---How much _______ these shoes?---Forty yuan.6. This _______ your book. Those _______ my books.三、根据问句选择相应的答句。
(1) How many seasons are there in a year? A. It’s black.(2) What’s that? B. No, I can’t.(3) What colour is it? C. There are four.(4) Can you ride a horse? D. Yes, I do.(5) Do you like milk? E. It’s a board.(6) What’s your favourite day? F. Yes, I have.(7) Have you got a cat? G. Eight.(8) How many windows are there? H. He can dance.(9) How much is it? I. Monday.(10) What can he do? J. It’s nine yuan.四、句型转换。
1. My birthday is in February. (就画线部分提问)____________________________________________________________________ 2. There are some books on the desk. (改为一般疑问句)_______ _______ _______ books on the desk?3. Can this girl play the piano? (否定回答)____________________________________________________________________ 4. This shirt is forty yuan. (就画线部分提问)____________________________________________________________________ 5. are, blue, there, in, room, the, curtains (.) (连词成句)____________________________________________________________________ 五、读短文，判断短文后句子的正(√)误(×)。
This is Eve. She is nine. She likes dogs and music. She has got two dogs. She can play the piano, but she can’t swim. Her birthday is in July. This is Jimmy. He is ten years old. He has no pet. He likes sports and music. He can play football but he can’t stand on his head. His birthday is in October.(1) Eve is 10.(2) They like music.(3) Jimmy can stand on his head.(4) Jimmy has two dogs.(5) Their birthdays are all in October.六、根据提示，介绍一下你的学校。
My school is big/small/ …There is a gym/ computer room/ playground/ library/ … in my school.There are …We can …in/on the …参考答案听力部分听力材料一、1. ---Kate, can you sing?---Yes, I can.2. ---Hi, Peter, can you fly a kite?---Of course I can.3. ---Lily, can you dance?---Yes, I can dance.4. ---Bob, can you ride a horse?---No, I can’t. I can stand on my head.5. ---Jimmy, what can you do?---I can play basketball.6. ---Hi, Tim. Can you play football?---No, I can’t. But I can swim.二、Hello, I’m Linda. I’m from America. I can play the guitar. But I can’t swim. Yuki is my friend. She is from Japan. She likes art, and she can draw pictures. My birthday is in August and Yuki’s birthday is in October. I like winter. I don’t like summer. It’s too hot.三、1. Is there a gym in your school?2. How many lines does a triangle have?3. Can Stephen play the piano?4. How much are the books?5. When is Barbara’s birthday?听力答案一、1-6 ×√√××√二、1-6 BABAAA三、l-5 BAAAB笔试部分一、1-7 CABCB AA二、1. am; is2. is3. are; are4. Are; am5. are6. is; are 三、(1)-(10) CEABD IFGJH四、1. When is your birthday?2. Are there any3. No, she can’t.4. How much is this shirt?5. There are blue curtains in the room.五、(1)-(5) ×√×××六、略。