10级会计英语期末考试卷B答案卷-(最新整理)

海丰县中等职业技术学校期末考试试卷B卷
（2011－2012学年度第一学期）
考试年级： 10 级考试科目:Accounting English 成绩：
Ⅰ Single choice.(15%)
1. ___A______ include debit-credit bookkeeping, receipts-payment bookkeeping and increase-decrease bookkeeping.
A. Double entry bookkeeping
B. Journal entry
C. Accounting standards
2. General ledger account is generally set by _____B_____ according to the current accounting policies in our country.
A. police station
B. ministry of finance
C. politics
3.______A_____ are the symbols of bookkeeping.
A. Debit and credit
B. Debit
C. Credit
4.____A____is one of the accounting methods used by accountants worldwide.
A. Debit-credit bookkeeping
B. Double entry bookkeeping
C. Journal entry
5. In order to ensure the correctness and reliability of the accounting material and protect the entirety of property, we must do ____C______.
A. property calculation
B. cost calculation
C. property checking
6.The patent belongs to ____C_____.
A. current assets
B. tangible assets
C. intangible assets
7.For our country, which form of the income statement does we adopt ___C____.
A. single-step form
B. two-step form
C. multiple-step form
8.Account titles can be categorized in terms of various characteristics of the transaction: ___A___
A. assets category, liabilities category, owner’s equity category, cost category, and profit and loss category
B. assets category, liabilities category, owner’s equity category, cost category
C. assets category, liabilities category, owner’s equity category
9.How many sources of fund procurement are there? ___B_____.
A. One
B. Two
C. Three
10.The value of facility transfers into the product ___C_______.
A. once only
B. twice
C. gradually
11.___C____assets need to be depreciated periodically in its service life in accounting .
A. Tangible
B. Intangible
C. Fixed
12.Rent is recorded under _____B_____.
A. operating expense
B. administrative expense
C. operating cost
13.There are two forms of the balance sheet. One is account form, the other is __B______.
A. single-step form B report form C. multiple-step form
14.Assets=____C_____ + Owner’s equity.
A. Liability
B. Revenue
C. Liabilities
15.Revenue-Expenses=_____A_____.
A. Profits
B. Liabilities
C. Expenses
Ⅱ Multiple choice.(20%)
1. Gross profit includes ___ABCD_______.
A.Business income
B. tax income
C. non-operating income
D. non-operating expenses
2.Filling in the original voucher __BD___.
A. only in black ink
B. in blue ink
C. with ball pen
D. in black ink
3.In the operation of purchasing fixed assets, the original voucher include __ABCD____.
A. invoice for purchases
B. invoice for transport charge
C. receipt
D. transfer check stub
4.Which belongs to the inventory ? ___ABD_________.
A. glassware
B. paper
C. machine
D. buckets
5.The fixed assets ___AD_____.
A .have high value B. can be taken back after many years
C. can be consumed easily
D. are called tangible assets.
6.The fixed assets are held by __ABCD____.
A. manufacture merchandise
B. offer labor
C. renting
D. management
10.When you make some mistakes according to the accounting rule, you can __ AD__________.
A. not change
B. fill in
C. scrape and eliminate
D. not rewrite
ⅢGap filling.(15%)
1.The three accounting elements which reflect the results of operation are ___revenues______,
_____expenses______, _____profit______.
2.Double Entry bookkeeping is divided into_debit-credit bookkeeping_,receipts-payment bookkeeping,
increase-decrease bookkeeping.Debit-credit bookkeeping_is internationally used and compulsorily used in China as well.
3.The value of raw material transfers into the product _once only__ when it is in use, while the value of
equipment transfers into the product _gradually___ in its service life.
4.Investors can invest in many ways like _cash ____,__equipment__ and ___material________.
__Intangible assets___ can be used if the proportion stipulated is matched.
5.The two sources of fund procurement are __borrowed capital___ and __invested capital__.
ⅣTrue ( T ) or False ( F ).(10%)
1.The income must be the increase in assets. ( F )
2.The enterprise should confirm the revenue when handing the ownership evidence or the stuff to the
opposite party. ( T )
3.The short-term loan needs to be returned in one year and a half and the long-term loan can be returned
over one year and a half. ( F )
4.Interest is recorded under finance charge. ( T )
5.The advertising expense is recorded in the administrative expenses.( F )
ⅤPractice.(40%)
1.A catering company borrowed RMB 10 000 with annual interest rate of 9% from the bank for two years. Please do the entry. ( 5% )
The entry would be:
Dr: Finance charge 75
Cr: Long-term debt 752.Hongda company has received investments from A,B,C three shareholders. A invested monetary assets of RMB 40 000; B invested with a patent worth RMB 20 000;C launched into an equipment with the value of RMB 15 000. Please make the entry. （5% ）
The entry would be: Dr: Bank deposit 40 000
Intangible assets 20 000
Fixed assets 15 000
Cr: Paid-up capital ---A 40 000
---B 20 000
---C 15 000
3.If the materials an ice-cream company used in a month include the ice-cream powder with 20 kilograms and RMB 50 each kilogram, seasoning of RMB 200, the salary for employees of RMB 5 000 per month, charge for electricity and water of RMB 1200, rent of RMB 4 000 and depreciation of the equipment of RMB 1000. Write down the concerned accounts. （10%）
The entry would be: Dr: Operating cost 1 200 Dr: Operating expenses 1 000
Cr: Material 1 200 Cr: accumulative depreciation 1 000
Dr: Administrative expenses 5 000 Dr: Administrative expenses 5 200
Cr: Wages payable 5 000 Cr: Account payable --- electricity and water 1 200
--- rent 4 000
pany A has purchased 1 000 skirts with cost of RMB 50 each one and unit sales price of RMB 100, but hasn’t received the payment. The accounting system for small-sized corporation is applied. Please make the accounting entry.( business tax rate takes 5% of the sales revenue, tax for maintaining and building cities and for extra charges of education funds takes 7% and 3% of business turnover(营业额).) （20% ）
The entry would be: Dr: Bank deposit 100 000 Dr: Operating cost 50 000
Cr: Operating revenue 100 000 Cr: Merchandise inventory 50 000
Dr: Tax and associate charge 5 000
Cr: Tax payable---business tax payable 5 000
Dr: Tax and associate charge 500
Cr: Tax payable---Tax for maintaining and building cities payable 35
---extra charges of education funds 15。