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1、此文档仅供收集于网络，如有侵权请联系网站删除只供学习与交流试卷编号： XXXXXXXXXX（A）江西外语外贸职业学院2012 年 6 月 会计英语课程考试试卷适用班级： 08 中招会计（ 1）班出卷系部：英语 考试形式：闭卷一、 Translate the following words into Chinese ( 每题 1 分，共 10 分) 1 sole proprietorship 2 income tax returns 3 balance sheet 4 ownersequity 5 debit balance 6 trial balance 7 inventory 8 cash
2、equivalents 9 tangible plant assets 10 retained earnings 二、Translate the following words into English (每题 1 分，共 10 分) 1 现金股利2 个人所得税3 残值4 杂项费用5 贷方分录6 普通日记账7 调整分录8 应收票据9 合伙企业10 资产三、choose the best answer (每题 3 分，共 45 分) 1 If a journal entry increases an expense account, the other part of the entry mig
3、ht_. A increase an asset account B decrease the owner s equity account C decrease a liability account D increase a liability account 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
4、 is accepted as a partner by Li and Lin. Recording this transaction would:_ A cause no change in the capital accounts of Li and Lin B require the goodwill to be recognized in the accounts of the partnership C cause Chen to acquire a capital account of 125000 Yuan. D cause an increase in the capital
5、accounts of Li and Lin 3 Which is the disadvantage of the corporation?_ A separate legal entity B double taxation C no personal liability D professional management 4. The purchase of office supplies on account will _ A. increase an asset and the owner s equity.B. increase one asset and decrease anot
6、her asset C. increase an asset and liability D. increase an asset and decrease a liability 5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owner s equity? _ A. $80000 B. $0 C.$20000 D. $140000 此文档仅供收集于网络，如有侵权请联系网站删除只供学习与
7、交流6. A transaction caused a $10000 decrease in both total assets and liabilities. This transaction could have been _ A. purchase of delivery truck for $10000 cash B. an asset with a cost of $10000 was destroyed by fire C. repayment of a $10000 bank loan D. collection of a $10000 account receivable 7
8、.In which of the following accounts would a debit balance indicate a likely error ? A accounts receivable B cash C fees earned D miscellaneous expense 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 wo
9、uld be _ A debit supplies,$950;credit supplies expense ,$950 B debit supplies,$1300;credit supplies expense ,$1300 C debit supplies expense, 950;credit supplies,$950 D debit supplies expense,1300;credit supplies,$1300 9.Sales revenues are 10000,sales returns and allowances are $500,and sales discoun
10、ts are $1000.what is the dollar amount of net assets? A $11500 B $10500 C $10000 D $8500 10 Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is cost of goods sold? A $10000 B $25000 C $35000 D $80000 11 If revenue was $45000,expenses were $37500,and dividends were
11、 $10000,the amount of net income or net loss would be _ A $45000 net income B $75000net income C $37500 net loss D $2500 net loss 12 The beginning balance of Interest Receivable is $18000,and its ending amount is $14000.Interest revenue earned during the is $43000.How much cash interest is received
12、? A $39000 B $ 43000 C$45000 D $47000 13 Which is NOT one of the three primary business activities? A financing B operating C advertising D investing 14 Net income is $15000,operating expenses are $20000,and net sales total $75000. What is gross profit? A $60000 B $40000 C $35000 D $15000 15. Gross
13、profit is $50000,operating expenses are $15000,and net sales total $75000.What is net income? A $10000 B $25000 C $35000 D $80000 四 、Compute the depreciation ( 本题共 10 分)1. A company has a building whose book value is $100000, the salvage value of this building is $10000, and the buildings useful lif
14、e is 10 years. At the 5year,the company sold the building at the cost of 47000 dollars. Calculate the net loss 此文档仅供收集于网络，如有侵权请联系网站删除只供学习与交流or net income by using a) straight-line method( 直线法 ) and b) Sum-of-the-yearsdigits method. （年数总和法） C) double-declining balance method （双倍余额递减法）五、Making financi
15、al statement（25 分）OK Household Service Company Trial Balance May 1,1990 Cash 1490 Accounts receivable 780 supplies 470 Prepaid insurance 360 Equipment 1200 truck 2700 Accounts payable 380 Note payable 1800 C.Elsworth,capital 5000 C.Elsworth,withdraws 630 Service revenue 1740 Wages expense 960 Rent e
16、xpense 140 Truck expense 120 Utilities expense 70 $8920 $8920 During May ,Mr. Elsworth completed the following transactions: MAY 1 Bought supplies for $100 cash 2 Purchased new equipment for $500 cash 6 Billed customers for services,$270 6 Collected $520from customers bliied last month 8 Transferred to the company from his personal assets a special type of floor-cleaning equipment worth $230 9 Received cash from customers for services rendered $290 12 Paid amount owned on account to creditors,$3
