会计英语试卷A

For personal use only in study and research; not for commercial use 袀试卷编号：XXXXXXXXXX （ A ）肇江西外语外贸职业学院螃2012年6月会计英语课程考试试卷芅适用班级：08中招会计（1）班出卷系部：英语考试形式: 闭卷、二、节Translate the following words into Chinese每题 1 分，共10 分）蒈1 sole proprietorship 2 in come tax returns蒄3 bala nee sheet 4 own ers'quity羂5 debit bala nee 6 trial bala nee莀7 inven tory 8 eash equivale nts袇9 tan gible pla nt assets 10reta ined earnings芄二、Translate the following words into English每题1 分，共10 分）肃1 现金股利 2 个人所得税葿3 残值 4 杂项费用芆5 贷方分录 6 普通日记账羄7 调整分录8 应收票据膅9 合伙企业10 资产袁三、choose the best answe每题 3 分，共45 分）螆1 If a journal entry increases an expense account, the other part of the entry might ______ .螅A in crease an asset acco unt B decrease the own er's equity acco unt羂C decrease a liability acco unt D in crease a liability acco unt罿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: _______葿A cause no cha nge in the capital acco unts of Li and Lin蒅B require the goodwill to be recog ni zed in the acco unts of the partn ership羃C cause Chen to acquire a capital acco unt of 125000 Yuan.莂D cause an in crease in the capital acco unts of Li and Lin衿3 Which is the disadvantage of the corporation? _______芆A separate legal en tity B double taxati on螁C no personal liability D professional management蒀4. The purchase of office supplies on account will ______芈A. increase an asset and the owner ' s equity.羆B. increase one asset and decrease another asset袂C. increase an asset and liability蕿D. increase an asset and decrease a liability蚇5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owner ' s equity? ________蚆A. $80000 B. $0 C.$20000 D.$140000袄6. A transaction caused a $10000 decrease in both total assets and liabilities. This transaction could have been ________羁A. purchase of delivery truck for $10000 cash膇B. an asset with a cost of $10000 was destroyed by fire蒇C. repayment of a $10000 bank loan蚁D. collection of a $10000 account receivable聿7.In which of the following accounts would a debit balance indicate a likely error ?薆A acco unts receivable B cash C fees earned D miscella neous expe nse膇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 ____________螂A debit supplies,$950;credit supplies expe nse ,$950莂B debit supplies,$1300;credit supplies expe nse ,$1300艿C debit supplies expe nse, 950;credit supplies,$950蚃D debit supplies expe nse,1300;credit supplies,$1300袄9.Sales revenues are 10000,sales returns and allowances are $500,and sales discounts are $1000.what is the dollar amount of net assets?薀A $11500 B $10500 C $10000 D $8500虿10 Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is cost of goods sold?蒄A $10000 B $25000 C $35000 D $80000薁11 If revenue was $45000,expenses were $37500,and dividends were $10000,the amount of net income or net loss would be ______ 蚈A $45000 net in come B $75000net in come C $37500 net loss D $2500 n et loss 月膈12 The beginning balanee of Interest Receivable is $18000,and its ending amount is$140 OO.In terest reve nue earned duri ng the is $43000.How much cash in terest is received ?膄A$39000 B$ 43000 C$45000 D$47000蚂13 Which is NOT one of the three primary bus in ess activities?羁A financing B operat ing C advertis ing D in vest ing薈14 Net in come is $15000,operat ing expe nses are $20000,a nd net sales total $75000. What is gross profit?袅A $60000 B $40000 C $35000 D $15000螄15. Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is net in come?腿A $10000 B $25000 C $35000 D $80000羇四、Compute the depreciation（本题共10 分）蚅1. A compa ny has a buildi ng whose book value is $100000, the salvage value ofthis building is $10000, and the building ' s useful life is 10 years. At the5year,the compa ny sold the buildi ng at the cost of 47000 dollars. Calculate thenet loss or net in come by using a） straight-li ne method（直线法）and b） Sum-of-the-years ' digits method .（年数总和法）C） double-declining balanee method （双倍余额递减法）薁五、Maki ng finan cial stateme nt（25 分）蒂OK Household Service Compa ny莆Trial Bala neeDuring May ,Mr. Elsworth completed the following transactions:MAY 1 Bought supplies for $100 cash2 Purchased new equipme nt for $500 cash6 Billed customers for services,$2706 Collected $520from customers bliied last month8 Tran sferred to the compa ny from his pers onal assets a special type of floor-clea ningequipme nt worth $2309 Received cash from customers for services ren dered $29012 Paid amount owned on acco unt to creditors,$38015 paid wages for first half of mo nth,$48016 paid mon thly rent ,$8019 Gave a customer a $30 allowa nee on his acco unt in settleme nt for faulty work22 Withdrew $600 from the bus in ess for pers onal expe nse23 billed customers for services ren dered $75024 paid utility bill,$8025paid gas and oil bill for truck ,$11026 recorded cash collect ion from customers for services ren dered ,$240 Required: Prepare the trial balance and the income statement and the balance sheet according to thetransactions。