高职会计英语试卷
Question #1 Multiple Choice
1. One of the following statements about users of accounting information is incorrect. The incorrect statement is: ( )
A. Management is an internal user
B. Taxing authorities are external users.
C. Creditors are external users.
D. Regulatory authorities are internal users.
2. As at Dec.31,Stoneland Company has assets of $3500 and owner’s equity of $2000. What are the liabilities for Stoneland Company as at Dec.31? ( )
A. $1000
B. $1500
C. $2000
D. $3000
3. Net income will result during a time period when: ( )
A. assets exceed liabilities
B. assets exceed revenues.
C. expenses exceed revenues
D. revenues exceed expenses.
4. The effects on the basic accounting equation of performing services on account are: ( )
A. Increased assets and decreased owner’s equity.
B. Increased assets and increased owner’s equity.
C. Increased assets and increased liabilities.
D. Increased liabilities and increased owner’s equity.
5. Genesis Company buys a $100,000 machine on credit. This transaction will affect the: ( )
A. income statement only
B. balance sheet only
C. income statement and statement of owner’s equity
D. income statement, statement of owner’s equity and balance sheet.
6. The item that is not included in cash is: ( )
A. currency
B. money order
C. NSF check
D. saving deposit
7. If beginning inventory is $60,000, cost of goods purchased is $380,000. and ending inventory is $50,000. What is the cost of goods sold? ( )
A. $330,000
B. $370,000
C. $390,000
D. $420,000
8. Which of the following items is not involved in the cost of inventory purchased? ( )
A. Added-value tax
B. insurance in transit
C. freight by purchaser
D. purchase price
9. The step of accounting cycle behind posting is: ( )
A. Journalizing
B. Making trial balance
C. Adjusting
D. Closing
10.A company can minimize its net income in the first year of owning an asset, if it use the: ( )
A. straight-line method
B. declining-balance method
C. units-of-activity method
D. None of the above
Question #2 True or False
1. Whenever an expense is incurred, the owner’s equity will be decreased.
第1页，共4页
2. Withdrawals by the owner of a single proprietorship reduce both the assets and the liabilities.
3. A business should be understood as an entity that is separate and distinct from its owners, customers, and creditors.
4. For a given account, total debits must always equal total credits.
5. Accounting is another word for bookkeeping.
6. At the end of accounting period, all accounts should be made closing procedures.
7. Debit means increase, Credit means decrease.
8. Under the accrual basis, the timing of cash payment or receipt is vital for recording revenues and expenses.
9. A credit memorandum on a bank statement indicates a deduction to the bank balance.
10. A journal entry must be supported by source documents.
Question #3 Transactions Analysis
1. Adjusting entries can be classified into the following types:
(1) Prepaid expenses (2) Unearned revenues (3) Accrued expenses
(4) Accrued revenues (5) Estimates (amortization)
I nstruction: Match the type of adjusting entry with the adjusting journal entry transaction described below by filling in the correct number in the blank. If an adjusting entry is not needed, mark “No” in the space.
(a) Record interest on note payable.
(b) Record interest on note receivable.
(c) Allocate cost of equipment over its useful life.
(d) Record revenue that has been earned that was previously received in advance.
(e) Record hiring of employees.
(f) Record salaries owed.
(g) Record supplies used.
2.The required steps in the accounting cycle are listed below in random order. List the steps in the proper sequence by placing numbers 1-9 in the blank spaces.
(a) _______ Prepare a post-closing trial balance.
(b) _______ Prepare an adjusted trial balance.
(c) _______ Analyze business transactions.
(d) _______ Prepare a trial balance.
(e) _______ Journalize the transactions.
(f) _______ Journalize and post the closing entries.
(g) _______ Prepare the financial statements.
(h) _______ Journalize and post the adjusting entries.
(i) _______ Post to the ledger accounts.
3. (1) Marc Doucet decides to open a computer programming service. On September 1, 2005,
he invests $15000 cash in the business, which he names Softbyte.
(2) September 2, Softbyte purchases computer equipment for $7000 cash.
(3) September 7, Softbyte purchases $1600 of computer paper and other supplies on
account from Chuah Supply Company.
(4) September 15, Softbyte receives $1200 cash from customers for programming services
it has provided.
(5) September 17, Softbyte receives a bill for $250 from the local newspaper for advertising
the opening of its business.
(6) September 22, Softbyte provides $35000 of programming services for customers.
Cash of $5000 is received from customers, and the balance of $30000 is billed to customers on account.
(7) September 28, expenses paid in cash for September are store rent, $600, salaries of
employee, $900,and utilities, $200.
(8) September 30, Softbyte pays its $250 National Post advertising bill in cash.
(9) September 30, the sum of $6000 in cash is received from a few of the customers who
have previously been billed for services in Transaction (6).
(10) September 30, Marc Doucet withdraws $1300 in cash from he business for his
personal use.
(11) September 30, a physical count indicates that only $400 of supplies are on hand.
(12) September 30, estimate bad debts at 0.5% of Accounts Receivable.
Instruction: Make the entries.
4. The information below relates to the Cash account in the ledger of Ace Company:
Balance September 1-- $17,150; Cash deposited -- $64,000; Check written-- $63,746; Balance September 30 -- $17,404
The September bank statement shows a balance of $16,422 on Sept.30 and the following memorandum:
Credit: (1) Collection of $1,800 note plus interest $30 (2) Interest earned on checking account $45.
Debit: (1) NSF check: J.Hower $410 (2) Safety deposit box rent $30
At Sept.30, deposits in transit were $4800 and outstanding checks totaled $2,383. No errors were made by the bank or the company.
Instructions:
(a) Show how the September 30 unadjusted balance of $17,404 in the Cash account was calculated. (write out the calculation procedure)
(b) Prepare the bank reconciliation at September 30.
(c) Prepare the required entries at September 30, assuming (1) the NSF check was from a customer on account, (2) no interest had been previously accrued on the not.
六年级上册英语试卷分析报告
六年级上册英语试卷分析报告 多年以,尽管咱们教师在学校英语教学上消费了不少精神,在造就小学生英语学习习惯方面作了很大起劲,然而英语学习后果总是不志向。学生养成良好的学习习惯,除了教师方面、学生方面的起劲,家庭方面的配合也是必不可少的。今天小编精心整理了一份小学六年级上册英语试卷分析报告,大家一起了解一下吧! 一、试题的特点 1、重学生兴趣的激发与维护试卷题目的形式多样,图并茂,形象的图片易于学生的理解。而采用学生感兴趣的“迷宫找词”等题型,能促进学生乐于学英语。 2、重书写规范的书写是小学阶段英语教学的重要目标,也是广大中学老师对我们小学英语教学的第一期望。因此本试卷在字母、单词以及句子段落的书写方面占了比较大的比例。 3、重常见词汇与句式的考查PEP教材有一大特点就是语言覆盖面较广,词汇量相对于小学生而言大。根据语言实用性原则,该试卷避免了使用率低的单词及句式的检测,而将考查重点放在了一些常见的、普通的语言点上。 4、语言的交际功能英语作为语言,是一种交际的工具。而小学英语教学根据小学生的年龄特点和语言学习的规律,
确立以听说领先,读写跟上的原则进行。这次检测在命题上,听力占30%,比试占70%。 5、渗透了能力考查的要求学习语言是为了交际。小学英语教学不仅要教给学生一些最基本的语言知识,而且要教给学生运用语言的方法和能力。在试卷的问题设计上,增加了对学生阅读理解能力的考查。 二、试卷各大题的分析本次我对六年级各个班进行了详细的试卷分析。 一听力部分 听力测试目的是考查学生听音、辨音及听力理解和快速反应能力。这次的听力内容相对比较简单,大部分同学都做得比较好,正确率较高。 1、第一大题:听音标。 这一部分基本上的学生都能做对,个别的错误出现在5、8两小题上,原因是个别学生对trashbin,river两个单词掌握不好。 2、第二大题:听音选择图片。 基本全对。个别学生混淆n与ver的区别,导致判断错误。 3、第三大题:听音选择单词、短语和句子。 基本全对。个别学生没仔细听,混淆了bread、break的发音。因此,在今后的教学中,教师应加强最听力习惯的培养,
高职英语考试试题
一、单项选择（本题共30题，每题2分， 共60分） 1.She is _____ honest girl . A. an B. a C . the D . \ 2.He won’t go ____ it rains . A. but B. that C. if D. and 3.“___ do you go to the park?’ “ Once a week.” A. How long B. How soon C. How often D. How far 4.---Must I close the window ? ---No, you ________. A.mustn’t B. needn’t C. may not D. can’t 5.He is the man ______ owns the restaurant. A. which B. whose C. whom D. who 6.I don’t think he enjoys ______ at home . A.to stay B. stay C. stays D. staying 7.I’m not used to _______ such a hot food. A.eat B. eating C. eaten D. to be eaten 8.You don’t look ____. You must be ill. A.good B. well C. health D. nicest 9. This is a book _____ by Mark Twain. A.write B. writing C. written D. writes 10.Neither she nor I _____ a teacher. A.is B. are C. am D. be 11. He began to teach _______English last year. A. he B. his C. himself D. he’ s 12. It’s not polite to_______ the others. A. speak to B. help C. laugh at D. talk to 13. —Hello. May I speak to Mike? —____________ . Please call back later. A. Wait a minute B Hold on for a moment C. Speaking D. Sorry, he is out 14. — Miss Ann’s never been to Jingmen before, __________? — Sorry. I’ve no idea. A. is she B. hasn’t she C. isn’t she D. has she 15. There are many trees and flowers on ________side of the street now. A. all B. both C. each D. two 16. He ______ living in the country to the city. A. likes B. prefers C. enjoys D. loves 17. — We’ll go to Qing Yuan Mountain tomorrow. Why_______ join us? —That’s a good idea. A. not B. don’t C. can’t D. didn’t 18. The park is only __________walk from our school. A. ten-minutes B. ten minute’s C. ten minute D. ten minutes’ 19. He often_________ us English stories. A. speaks B. tells C. says D. talks 20. I’m taller than Bill, but I sit_______________ him. A. at the back of B. behind C. in front of D. far from 21. — We’ll have an English exam tomorrow. — . ______________ A. That’s great B. Good luck to you C. Congratulations D. Glad to hear that 22. The box is very ______. I can’t
高职单招英语真题
III. 试题示例本试卷分第一卷（选择题）和第二卷（非选择题）两部分。第一卷×至××页，第二卷××至××页。满分150分。考试时间120分钟。考试结束，将本试卷和答题卡一并交回。 第一卷 注意事项：1.考生将自己的姓名、准考证号及所有答案均填写在答题卡上。 2.答题要求见答题卡上的“填涂样例”和“注意事项”。 第一部分语音（共10小题，每小题2分，满分20分） 从下列各组所给的A、B、C、D四个选项中，找出其划线部分的读音与其它三个不同的选项，并在答题卡上将该项涂黑。 1. A. active B. accept C. advise D. attractive 2. A. honor B. modern C. purpose D. proper 3. A. bean B. defeat C. please D. wealthy 4. A. within B. weather C. healthy D. smooth 5. A. uncle B. balance C. plenty D. sensitive 6. A. hunger B. function C. focus D. funny 7. A. general B. game C. golden D. goal 8. A. question B. tradition C. invention D. attention 9. A. manager B. worker C. master D. average 10. A. near B. hear C. dear D. learn 第二部分英语知识运用（共两节，满分50分） 第一节单项填空（共15小题；每小题2分，满分30分） 从A、B、C三个选项中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。 例：It is generally considered unwise to give a child _______ he or she wants. A. whenever B. whatever C. whichever 答案是B。 11. When Mark opened the door, he saw a woman standing there. He her before. A. never saw B. had never seen C. has never seen 12. After a fire broke out in the lab, a lot of equipment . A. is damaged B. damaged C. was damaged 13. It is almost five years we saw each other last time.
英语试题及答案
第五单元 Directions: In this section you'll hear some short conversations. Listen carefully and choose the best answer to the questions you hear. 1. A. She is upset with her daughter's school. B. She has nothing for her to do where she is. C. She is starting her own company. D. She has a new job. 2. A. He's too lazy. B. It's summertime. C. He can't see them. D. They look good. 3. A. She didn't want to answer while relaxing. B. She didn't notice that it was ringing. C. She didn't want to leave her bath. D. She was asleep at that time. 4. A. The man wants to marry the woman. B. The woman wants to marry the man. C. The man and woman are married. D. The man's mother wants the two to marry. 5. A. The woman is cleaning the home. B. The man is inviting the woman to stay. C. The man and woman live together. D. The man doesn't want the woman to move. 6. A. On the street. B. In the woman's home. C. With his mother. D. In his own place. 7. A. The man has a title he fought for. B. The man only had a couple of days to train. C. The man is a boxer with an upcoming fight. D. The man has trouble when he trains for fights. 8. A. The woman is talking on her mobile phone. B. The woman wants to bring home some milk. C. The man has picked up some bread.
初三英语期中考试试卷分析及总结
初三英语期中考试试卷分析及总结 鹅公中学叶月平期中测试阅卷结束后我对英语试卷做了统计分析和调查结果表明英语成绩不够理想。在本次期中测试中我教初三1和4班英语共有2个班三1班共57人参加考试及格38人优秀7人最高分113最低分38三4共63人参加考试及格3人优秀0最高分86最低分17。一、试卷特点试卷紧扣教学大纲的要求着重考察了学生的基础知识以及在掌握知识的同时对基础知识的运用。试卷总体感觉不难但是从学生角度反应出试题具有较大的迷惑性要求学生能够排除干扰因素并且注意知识细节。二、本试卷在命题上的特点听力部分三大题考查了学生的理解日常英语的能力相当部分题目难以直接从录音对话中找到答案学生必须通过思考从词语释义、句意理解或段意理解等不同方式悟出正确的选择内容难度不大而且语速不快但部分学生本来基础知识欠熟练而且没有掌握好答题技巧也就是说没能按老师平时的要求在听录音前做到反复看透听力的题目所以答题反应慢而失分说明学生的听力理解能力还待提高。如单项选择题。试卷要求所有的考点都不是孤立地考语法知识而是将他们放在特定的语境中学生必须看懂题干的全部内容以后经过思考方能选出正确答案。一些中下层生失分多集中在语法方面。完型填空。大部分学生比平常测试的成绩要好一些上层生得分较高其中原因一是短文所描述的内容较容 易理解学生对这方面了解较多。阅读理解。第一、二篇短文内容较为简单所选的答题大体都能一目了然但7选5这题错的较多学生不能把握短文意思而且学生很多审题不清。书面表达。明显检查学生运用语言能力这是学生成绩差距最大的一题15分的题目差的只能得23分普通的一般是56分左右好的约910分关键是学生很多以汉语的思路来写作以至不能正确表达意思从中反映了学生句子结构还不熟练语言表达能力弱语法错误多的缺点。三、学情分析总的来说这次考试成绩不理想优秀率偏低尖子生还没有发挥水平低分较多两极分化的距离还没有缩少。通过整体的分析反映了学生在复习中基本上能领会课堂的要点要求一些知识点在堂上反复出现的掌握得较牢固但是运用这些知识去解决实际问题的能力较差这与课后的练习有关说明了部分学生对课后的练习作业不够重视、缺乏主动性而且解题的依赖性强缺乏独立的思考能力另外对于一些相关的语法知识和句子的构成学生的遗忘率也很高。四、今后的教学措施针对目前学生状况要提高成绩首先要端正学生思想态度在保证课堂质量的同时一定要确保课后的“自我消化”环节尤其是中上层学生只有通过练才能达到知识的巩固、才能学会灵活运用、才能发现问题查漏补缺、才能培养独立的解题能力。结合实际我们的具体计划第一、加强听力方面的练习在有可能的情况下多给学生开展听力训练。认真用好《初三英语听说训 练》平时组织学生定期训练真正提高学生的听力水平。第二、强化单词的记忆并结合目前的情况对优生及中上等的注意培养他们对一些多义词、兼类词的实际运用能力提高他们基础题的解题水平。第三、抓好语法的分类复习在此过程中就当前所暴露出来的弱点开展进行通过分析试题教会学生学会归纳知识并如何把识记的内容用于实践中第四、完形填空及阅读理解部分平时应加强训练同学们的答题速度及答题质量。有针对性地组织学生组织阅读训练期中考试后组织学生用好《初三英语读写训练》确保每周训练12次。第五、争取改变学生凭感觉做动词填空的方式。通过时态语态固定用法等培养学生动词填空的能力。第六、指导学生做好短文填词这一中考题型首字母填空是一项综合能力考查题要求学生能读懂短文然后选用恰当的词进行填空我们需要对学生进行方法指导并多做这类题目才能真正提高学生的能力。第七、书面表达是一个薄弱环节主要是学生组句的能力差语法漏洞多不会审题的原因所以在以后要重视对作文的评讲及优秀范文的分析。 扩展阅读：初三英语期中考试试卷分析及总结报告书 初三英语期中考试试卷分析及总结报告书 期中测试阅卷结束后，我们对英语试卷做了统计分析和调查，结果表明，我校英语成绩不够
高职英语试卷A
呼和浩特职业学院《大学英语2》期末考试试题（A）___________学院（部） 2015 ～2016 学年度第一学期年级专业：姓名：学号：_____________ Ⅰ.Choose the best item to complete each sentence(1分×15) 1. "The fire is in Main Street." John said to the man, "The New Hotel is _________." A. on fire B. in fire C. by fire D. at fire 2. The old man ____________ and missed the train. A. slept over B. slept C. slept in D. slept out 3. Let me give you _________. A. some advice B. advices C. an advice D. the advice [ 4. —Hi, Mary, you look very tired, —Yeah, I _________ for a whole week. A. worked B. had worked C. have worked D. have been working 5. After her marriage, she couldn't devote herself totally _____ music. A. for B. in C. to D. into 6. Your education is bound _____ your world view. A. changing B. to change C. change D. exchange 7 What's the ______ between you and that woman A. relate B. relationship C. wrong D. relating 8. He is _______ she will pass the final exam with good grades. … A. confidence B. confident C. surely D. confidently 9. She was ______ when she heard the good news. A. delighting B. pleasing C. exciting D. delighted 10. He must be from Africa, _______ can be seen from his teeth and skin.
(完整word版)高职单招英语模拟试卷
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