会计英语试卷A

For personal use only in study and research; not for commercial use 袀试卷编号：XXXXXXXXXX （ A ）

肇江西外语外贸职业学院

螃2012年6月会计英语课程考试试卷

芅适用班级：08中招会计（1）班出卷系部：英语考试形式: 闭卷、

二、节Translate the following words into Chinese每题 1 分，共10 分）

蒈1 sole proprietorship 2 in come tax retur

ns

蒄3 bala nee sheet 4 own ers'quity

羂5 debit bala nee 6 trial bala nee

莀7 inven tory 8 eash equivale nts

袇9 tan gible pla nt assets 10

reta ined earnings

芄二、Translate the following words into English每题1 分，共10 分）肃1 现金股利 2 个人所得税

葿3 残值 4 杂项费用

芆5 贷方分录 6 普通日记账

羄7 调整分录8 应收票据

膅9 合伙企业10 资产

袁三、choose the best answe每题 3 分，共45 分）

螆1 If a journal entry increases an expense account, the other part of the entry might ______ .

螅A in crease an asset acco unt B decrease the own er's equity acco unt

羂C decrease a liability acco unt D in crease a liability acco unt

罿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: _______

葿A cause no cha nge in the capital acco unts of Li and Lin

蒅B require the goodwill to be recog ni zed in the acco unts of the partn ership

羃C cause Chen to acquire a capital acco unt of 125000 Yuan.

莂D cause an in crease in the capital acco unts of Li and Lin

衿3 Which is the disadvantage of the corporation? _______

芆A separate legal en tity B double taxati on

螁C no personal liability D professional management

蒀4. The purchase of office supplies on account will ______

芈A. increase an asset and the owner ' s equity.

羆B. increase one asset and decrease another asset

袂C. increase an asset and liability

蕿D. increase an asset and decrease a liability

蚇5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owner ' s equity? ________

蚆A. $80000 B. $0 C.$20000 D.$140000

袄6. A transaction caused a $10000 decrease in both total assets and liabilities. This transaction could have been ________

羁A. purchase of delivery truck for $10000 cash

膇B. an asset with a cost of $10000 was destroyed by fire

蒇C. repayment of a $10000 bank loan

蚁D. collection of a $10000 account receivable

聿7.In which of the following accounts would a debit balance indicate a likely error ?

薆A acco unts receivable B cash C fees earned D miscella neous expe nse

膇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 ____________

螂A debit supplies,$950;credit supplies expe nse ,$950

莂B debit supplies,$1300;credit supplies expe nse ,$1300

艿C debit supplies expe nse, 950;credit supplies,$950

蚃D debit supplies expe nse,1300;credit supplies,$1300

袄9.Sales revenues are 10000,sales returns and allowances are $500,and sales discounts are $1000.what is the dollar amount of net assets?

薀A $11500 B $10500 C $10000 D $8500

虿10 Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is cost of goods sold?

蒄A $10000 B $25000 C $35000 D $80000

薁11 If revenue was $45000,expenses were $37500,and dividends were $10000,the amount of net income or net loss would be ______ 蚈A $45000 net in come B $75000net in come C $37500 net loss D $2500 n et loss 月膈12 The beginning balanee of Interest Receivable is $18000,and its ending amount is

$140 OO.In terest reve nue earned duri ng the is $43000.How much cash in terest is received ?

膄A$39000 B$ 43000 C$45000 D$47000