2011秋季《会计专业英语》课程考试试卷.doc
- 文档编号:14646498
- 上传时间:2023-06-25
- 格式:DOC
- 页数:2
- 大小:47.91KB
2011秋季《会计专业英语》课程考试试卷.doc
《2011秋季《会计专业英语》课程考试试卷.doc》由会员分享,可在线阅读,更多相关《2011秋季《会计专业英语》课程考试试卷.doc(2页珍藏版)》请在冰点文库上搜索。
三峡大学试卷纸学号姓名。
命题教师胡莺审题教师。
………….………….……………………试题不要超过密封线………….………………………………
2011学年秋季学期
《会计专业英语》课程考查试卷
注意:
1、本试卷共2页;2、考试时间110分钟
3、姓名、学号必须写在指定地方4、答案写在指定的位置
题号
一
二
三
四
五
六
七
八
总分
得分
得分
一
Questionone:
multiple-choicequestion(15points)
1.Anaccountingprocessincludesallofthefollowingstepsexcept(b)
a.analyzingb.planningc.classifyingd.summarizing
2.(c)hastheassumptionthatthebusinesswillcontinueinoperation.
a.Qbjectivityprincipleb.Accountingentity
c.Continuingconcernd.Accountingperiods
3.Under(d),theaccountantsmustconsidertherelativeimportanceofanyevent.
a.objectivityprincipleb.continuingconcern
c.costprincipled.materialityprinciple
4.Theleftsideofanaccountisusedtorecord(c).
a.debitsb.credits c.debitorcreditdependingonthetypeofaccountd.increase
5.Indicateallcorrectanswers,intheaccountingcycle:
(bcd).
a.Transactionsarepostedbeforetheyarejournalized
b.Atrialbalanceispreparedafterjournalentrieshavebeenposted
c.Theregainedearningsaccountisnotshownasanup-to-datefigureinthetrialbalance
d.Journalentriesarepostedtoappropriateledgeraccounts
Questiontwo:
translation(30points)
1.原始凭证sourcedocument
2.试算平衡表trialbalance
3.累计折旧accumulateddepreciation
4.坏账准备baddebtallowance
5.预收账款accountsreceivable
6..结账分录closingentry
7.销售退回与折让salesreturnsandallowances
8.留存收益retainedearnings
9股权融资equityfinancing
10金融资产financialassets
11.Cashincludescoins,currency(papermoney),checks,moneyorders,andmoneyondepositthatisacailableforunrestrictedwithdrawalfrombanksandotherfinancialinstitutions.
Cashislistedfirstinthebalancesheet,becauseitisthemostliquidofallcurrentassets.Variousledgeraccountsareusedtorecordcashtransactions;somecommonexamplesarecashonhand,pettycash,andcashinbanks.Abusinessthatcarriescheckingaccountswithseveralbankswillmaintainaseparateledgeraccountforeachbankaccount.Onthebalancesheet,theentireamountofallcashaccountswillbeshownunderasingleheading,cash.
现金包括硬币,货币(纸币),支票,汇票,和存款,可无限制撤出银行及其他金融机构。
现金先列在资产负债表中,因为它是最所有液体流动资产。
各个分类账户是用来记录现金交易;一些常见的例子是手上的现金,现金,现金及银行。
一个企业拥有几个银行的支票账户,将保持一个单独的分类账账户对于每一个银行账户。
在资产负债表上,整个数额现金帐户将被显示在一个单一的标题,现金。
12.Foreffectivecontrol,thedifferencebetweenthecashbalanceonthebankstatementandthecashbalanceintheaccountingrecordsshouldbedeterminedbypreparingbankreconciliation.Abankreconciliationisalistingoftheitemsandamountsthatcausethecashbalancereportedinthebankstatementtodifferfromthebalanceofthecashaccountintheledger.
Certaintransactionsrecordedbythedepositormaynothavebeenrecordsbythebank.Themostcommonexamplesare:
Outstandingchecks、Depositsintransit、Creditsforinterestearnedbythedepositor、Miscellaneousbankchargesandcredits.
为有效控制,之间的差异的现金余额在银行报表和现金余额在会计记录应确定编制银行余额调节表。
银行和解是一个上市的项目和数额的现金,银行的存款余额中不同的现金余额帐户的分类帐。
某些交易记录的存款可能没有被记录的银行。
最常见的例子是:
杰出的、存款过境、储户所得的利息贷项、银行杂项收费和学分。
Questionthree:
calculation(20points)
(1)BrettWilkinson,Attorney,begantheyearwithtotalassetsof$120000,liabilitiesof$70000,andowner’sequityof$50000.Duringtheyearheearnedrevenueof$110000andpaidexpensesof$30000.Healsoinvestedanadditional$20000inthebusinessandwithdrew$60000forlivingexpense.Howmuchisthelawfirm’sequityatyearend?
assets=liabilities+owner'sequity
1200007000050000
+110000
-30000
+20000
-60000
owner'sequity=50000+110000-30000+20000-60000=90000
(2)SupposeaTargetstorehascashof$50000,receivablesof$60000,andfurnitureandfixturetotaling$200000.Thestoreowes$80000onaccountandhasa$100000notepayable。
Howmuchisthestore’sownerequity?
assets=liabilities+owner'sequity
owner'sequity=assets-liabilities
=50000+60000+200000-(80000+100000)
=130000
Questionfour:
(35points)
AlawofficeopenedonDecember2ofthecurrentyeas.Duringthefirstmonthofoperations,thebusinesscompletedthefollowingtransactions:
Dec.2Theownerdeposited$30000cashinthebusinessbankaccount.
3Purchasedsupplies,$500,andfurniture,$2600,onaccount.
4Performed1ega1serviceforaclientandreceivedcash,$1500.
7Paidcashtoacquireland:
forafutureofficesite,.$22000.
11Preparedlegaldocumentsforaclientonaccount,$900.
15Paidsecretary’ssalary,$570.
16PaidforthefurniturepurchasedDecember3onaccount.
18Received$1800cashforhelpingaclientse11realestate.
19Defendedaclient.incourtandbilledtheclientfor$800.
29Receivedpartialcollectionfromclientonaccount,$400.
31Paidsecretary’ssalary,$570.
31Paidrentexpense,$700
Required:
(1)Makeaccountingentriesforeachtransaction.
(2)Preparetrialbalanceofthelawoffice,atDecember31ofthecurrentyear.
(1)
Dec.2Dr:
bankaccount30000Dec.3Dr:
suppliesandfurniture3100
Cr:
cash30000Cr:
accountspayable3100
Dec.4Dr:
cash1500Dec.7Dr:
land22000
Cr:
1ega1servicerevenue1500Cr:
cash22000
Dec.11Dr:
legaldocumentsexpense900Dec.15Dr:
secretary’ssalaryexpense570
Cr:
accountspayable900Cr:
cash570
Dec.16Dr:
accountspayable3100Dec.18Dr:
cash1800
Cr:
cash3100Cr:
se11realestaterevenue1800
Dec.19Dr:
billexpense800Dec.29Dr:
cash400
Cr:
cash800Cr:
accountsreceviable400
Dec.31Dr:
secretary’ssalaryexpense570Dec.31Dr:
rentexpense700
Cr:
cash570Cr:
cash700
(2)trialbalance
thelawofficeDecember31,2011
AccountsCreditDebt
Cash370057740
bankaccount30000
accountsreceviable400
Land22000
suppliesandfurniture3100
accountspayable31004000
1ega1servicerevenue1500
se11realestaterevenue1800
legaldocumentsexpense900
secretary’ssalaryexpense1140
billexpense800
rentexpense700
Total6544065440
第2页共2页
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计专业英语 2011 秋季 会计专业 英语 课程 考试 试卷