会计英语试卷

I 、Single Choice Questions （本题共20小题，每小题1分，共20分）

II 、True or False （本题共10小题，每小题2分，共20分）

III 、Double Entries （本题共10小

题，每小题3分，共30分）

Financial information of Jane’s Service Company, for Sept. 2012 is presented below:

简的金融信息服务公司,2012年9月提出如下:

1. Sept. 3, Jane invested $50,000 cash to start a new business;

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 company 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 account 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 transaction 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 the National Bank. Company issued a note that had one-year term and carried 12% annual interest 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 signed up a contract with XYZ Company to provide cleaning service, and received an advanced cash payment in the amount of $9600 and the term of the contract 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. M ake

the

double

entries

of

all

transactions.

Make the adjusting entries of transaction 7 and 8 at the end of year 2012.

1。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。

IV. Translation （本题共10小题，第一至五小题，每题2分，第六至十小题，每题1分，共15分）

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 acquired a machine and two separate tools to it paying totally $4500. The real market values of such assets provided they are bought separately are $2700, $1620 and $1080 respectively.

Required:

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 beginning of year 1, a business buys a machine for $60 000 cash. It is estimated that the machine will be used for 3 years, when it will have a scrap value of $6 000 under straight-line method。

Required:

Calculate the depreciation expense to be charged for one year, and the Net Book Value of the machine at the end of Year 1

2.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