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1、本文格式为Word版，下载可任意编辑会计英语期末试卷 会计英语期末试卷 出卷人：叶君敏 适合06财会（1）（2）班级 2022-1-7 一、 你熟悉以下专业术语吗？请将他们译成中文。10分 accounting accounting equation accountants assets liabilities on credit debit side credit side freight charges the balance sheet 二、 选择正确答案。20分 1. The purpose of accounting is to _. A. provide financial inf
2、ormation B. make economic decision C. levy taxes 2. The process of recording transactions in the journal is termed _. A. posting B. journalizing C. the trial balance 3. If a company has liabilities of 19,000 and owners equity of 57,000 ,the assets of the company are _. A. 76,000 B. 38,000 C. 80,000
3、4. If a company has assets of 86,000 and liabilities of 9,600 .the owners 1 equity of the company is _. A. 95,000 B. 8,000 C. 76,400 5. Which of the following is a liabilities account? A. withdrawals B. accounts receivable C. interest payable 6. Which of the following is an assets account? A. notes
4、receivable B. commission C. bonds payable 7. Which of the following is an owners equity account? A. notes payable B. capital C. supplies 8. Which of the following is a revenue accounts? A. accounts payable B. withdrawals C. commission 9. In the double entry system, each transaction must be recorded
5、_. A. once B. twice C. three times 10. The income statement for a merchandising concern differs from that for a service firm is _. A. revenue from sales B. cost of goods sold 2 C. operating expenses 三、 完成以下句子。10分 definition of accounting tended on the traditional_ 1. Early _functions of the account.
6、 2. The simplest form of the account is known as _. 3. The simplest and most flexible type of the journal is _. 4. In some industries, it is common to give discounts for early payment called_. The double-entry system is based on _. 四、 选词填空。10分 be divided into in order to in advance in engaged in pla
7、y an important role in 1. An expense paid _ is known as a prepaid expense. 2. I get up early _ catch the first bus to school. 3. A year can _ twelve months. 4. Accounting_ modern society. 5. Mother is an accountants. So she _ accounting career. 3 五、 用所学学识解决以下问题。26 分 1. 请写出以下几个月的英文缩写。 一月 三月 六月 八月 十二月
8、 2. 在以下各种T字型账户中，在借方和贷方分别记入“ +” 和“ -” ，以表示增加和裁减。 assets liabilities capital Dr. Cr. Dr. Cr. Dr. Cr. income expenses Dr. Cr. Dr. Cr. 3. Record the following transactions by entering debits and credits directly in the T accounts. Set up the following T accounts: equipment ; supplies; accounts payable;
9、cash; unearned fees; salary expense. a. purchased equipment for 2,200 cash. b. Bought supplies on credit for 3,900 . c. Paid 2,000 on credit. d. Paid the secretary two weeks salary, 300. e. Collected a fee of 1,600 in advance. 4 4. Arrange the following activities in proper order by placing the numb
10、ers 1 through 6 in the blanks. _The transactions are recorded in the journal. _The entries are posted to the ledger. _Financial statements are prepared. _The transactions are analyzed from the source documents. _The accounts are closed. _A work sheet is prepared. 六、 你对课外学识的掌管如何呢？请翻译。14分 1、KFC 2、PRC 5 6
