《会计英语》期末试卷A

2011-2012学年第一学期期末考试试卷（A卷）

级专业学生姓名学号成绩

I.将下列科目正确分类，填入表格中. (16 points)

1.Cash on hand

2.Notes receivable

3.Sales

4.Paid-in capital

5.Short-term loans

6.Intangible assets

7.Cost of production 8.Current year profit 9. Raw materials 10. General and administrative expenses 11.Accounts receivabl 12.Fixed assets 13.Financial expenses 14.Cost of sale

15.Sales tax 16.Accrued payroll

II. 将下列词汇字母填入适当的横线(7 points)

A.dibit

B.credit

C.left

D.right

E. out of balance

F. in balance

1.To ① means to record an amount on the right side.

2.The word ② is used to refer to the left side of a liability account and the ③ side of a revenue account.

3.When the sum of the amount on the left side is equal to the sum of the amount on the right side,the account is said to be ④ .

4. When the sum of the amount on the left side is not equal to the sum

of the amount on the right side,the account is said to be ⑤ .

5.The word ⑥ is used to refer to the right side of a Asset account

and

the ⑦ side of a cost account.

III将下列词汇和他们的解释相匹配.(10 points)

1.account

2.balance

3.asset account

4.debit

5.credit

6.purchase

7.taxation 8.accountant 9.budget

10.financial

A.a person whose profession is to keeping and examine business accounts

B.buy something

C.the system of charging taxes

D.a tool used to illustrate business transactions,desreases or increases

in assetes,liabilitiesand other accounting elements

E.the left side of an account

F.an account recording properties used in the operation or investing.

G.the right side of an account

H.the differnece between the debits and credits of an account

I.an estimate of probable future income and expenditure

J.relating to money or the management of money.

IV. 选择题。 (20 Points)

1.Aftin Co. performs services on account when Aftin collects the account

receivable

A.assets increase

B.assets do not change

C.owner’s equity decreases

D.liabilities decrease

2. A balance sheet report .

A.the assets, liabilit ies, and owner’s equity on a particular date

B. the change in the owner’s capital during the period

C. the cash receipt and cash payment during the period

D. the difference between revenues and expenses during the period

3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:

20 x 1 20 x 2

Assets $ 75,000 $ 90,000

Liabilities 36,000 45,000

If net income was $ 1,500 and there were no withdrawals, how much did the owner invest additional ?

A.$ 4,500

B.$ 6,000

C.$ 45,000

D.$ 43,000

4. Traylor Company paid $ 2,850 on account. The effect of this transaction on the accounting equation is to .

A. Decrease assets and decrease owner’s equity

B. Increase liabil ities and decrease owner’s equity

C. Have no effect on total assets

D. Decrease assets and decrease liabilities

5. The entry to record the collection of $ 890 from a customer on account is .

A. Dr.Accounts Payable 890

Cr. Cash 890

B. Dr.Cash 890

Cr. Accounts Receivable 890

C. Dr.Cash 890

Cr. Account Payable 890

D. Dr.Cash 890

Cr. Service Revenue 890

6. The ending Cash account balance is $ 57,600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total $ 135,100, then the beginning Cash amount must have

A.$ 68,400

B.$ 46,800

C.$ 181,900

D.Cannot be determined from the information given

7. Use the following selected information for the Alecia Company to calculate the correct credit column total for a trial balance .

Accounts receivable $ 7,200

Accounts payable $ 6,900

Building $ 179,400

Cash $ 15,800

Capital $ 64,000

Insurance expense $ 6,500

Salary expense $ 56,100

Salary payable $ 3,600

Service revenue $ 190,500

A.$ 201,000

B.$ 137,100

C.$ 265,000

D.$ 74,500

8. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account payable.what is the balance in the inventoryies account?

A $ 500

B.$ 900

C.$ 1,200

D.$ 1,500

9.The debit side of an account is used to record

A.increases

B.decreases

C. increases or decreases,depending on the type of account

D.decline

10.ABC ,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equity of $50,000.during the year ABC earned revenue of $110,000 and paid espenses of $30,000.and also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?

A. $150,000

B.$180,000

C.$190,000

D.$220,000

V. P填空.(5points)

1.The basic Accouting equation is: .

2.The rule of debits and credits is: , .

3. Using straight-line depreciation,

Annual Dpreciation=( - )/

VI. 将下列词汇翻译成汉语 (10 points).

1. business transaction

2.accumulated depreciation

3. double entry system

4.general ledger

5. accounting entry

6. balance sheet

7.accounting voucher 8. financial position

9.multi-column account 10. long-term liability

VII. 根据经济业务做英文分录.(20 poins)

1..ABC company was established on Jan.1,2010,when the owners,Mrs Smiths

and his friends,invested $30,000 in cash,patent X,valuing $24,000 and equipment A,valuing $40,000 into the company.

2.ABC sells merchandise to another customer and send the customer a

$2,500 bill for the products they provide. They allows the customer to pay these goods within 30 days.

3.A customer buys $3,000 worth of goods from ABC ,and draws a promissory

note from a lacal bank.

4.ABC buys a machine for $20,000,and pays the bill in cash.

5.ABC paid the telephone bill for $700 in cash.

6.ABC paid $3,800 on the accounts payable.

7.ABC determine the month depreciation of the manufactory bulding for

$5,000.

8.ABC purchasese materials of $5,000 on account.

9.ABC sells some goods to a client and receives a check from the customer

for $ 2,000 for the goods provided.

10.ABC moved all the finished goods ,with the cost of $37,000 ,into

storage room ready for sale.

VIII翻译句子.(12 points)

1.The accounting profession today is changing rapidly.

2.If a person is doing bookeeping,he or she is a bookeeper.

3.Assets are what you own.Liabilities are what you owe.Owner’s Equty

is what’s left over .

4.The original voucher is obtained or filled in what business

transactions took place.

5.Normally an asset account will have a debit balance.

6.The term “debit” is often abbreviated to “Dr.”

答卷

I.Put the following into corresponding groups. (16 points)

II. Put the given words into the lines.(7 points)

III.Match the following terms with their explanation.(10 points)

IV. Please find the best answers to the following questions. (20 Points)

V. Put the correct answer into the blanks.(5points)

1.The basic Accouting equation is: .

2.The rule of debits and credits is: , .

3. Using straight-line depreciation,

Annual Dpreciation=( - )/

VI. Translate The Following Terms Into Chinese . (10 points).

1. 2.

3. 4.

5. 6.

7. 8.

9. 10.

VII. The following is transactions of ABC company.please make entries.(20 poins)

VIII.Translate the following sentences into Chinese.(12 points)