会计英语试卷A

第1页 共2页 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 owners’equity

5 debit balance 6 trial balance

7 inventory 8 cash 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 might_______.

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 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 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 another 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 第2页 共2页 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.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 would 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 discounts 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 $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 ?

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 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 building’s useful life is 10 years. At the 5year,the

company sold the building at the cost of 47000 dollars. Calculate the net loss 第3页 共2页 or net income by using a) straight-line method(直线法) and b) Sum-of-the-years’

digits method.（年数总和法） C) double-declining balance method （双倍余额递减法）

五、Making financial statement（25分）

OK Household Service Company

Trial Balance

May 1,1990