《会计英语》期末试卷A

2011-2012学年第一学期期末考试试卷（A卷）

级专业学生姓名学号成绩

I.将下列科目正确分类，填入表格中. (16 points)

1.Cash on hand

2.Notes receivable

3.Sales

4.Paid-in capital

5.Short-term loans

6.Intangible assets

7.Cost of production 8.Current year profit 9. Raw materials 10. General and administrative expenses 11.Accounts receivabl 12.Fixed assets 13.Financial expenses 14.Cost of sale

15.Sales tax 16.Accrued payroll

II. 将下列词汇字母填入适当的横线(7 points)

A.dibit

B.credit

C.left

D.right

E. out of balance

F. in balance

1.To ① means to record an amount on the right side.

2.The word ② is used to refer to the left side of a liability account and the ③ side of a revenue account.

3.When the sum of the amount on the left side is equal to the sum of the amount on the right side,the account is said to be ④ .

4. When the sum of the amount on the left side is not equal to the sum

of the amount on the right side,the account is said to be ⑤ .

5.The word ⑥ is used to refer to the right side of a Asset account

and

the ⑦ side of a cost account.

III将下列词汇和他们的解释相匹配.(10 points)

1.account

2.balance

3.asset account

4.debit

5.credit

6.purchase

7.taxation 8.accountant 9.budget

10.financial

A.a person whose profession is to keeping and examine business accounts

B.buy something

C.the system of charging taxes

D.a tool used to illustrate business transactions,desreases or increases

in assetes,liabilitiesand other accounting elements

E.the left side of an account

F.an account recording properties used in the operation or investing.

G.the right side of an account

H.the differnece between the debits and credits of an account

I.an estimate of probable future income and expenditure

J.relating to money or the management of money.

IV. 选择题。 (20 Points)

1.Aftin Co. performs services on account when Aftin collects the account

receivable

A.assets increase

B.assets do not change

C.owner’s equity decreases

D.liabilities decrease

2. A balance sheet report .

A.the assets, liabilit ies, and owner’s equity on a particular date

B. the change in the owner’s capital during the period

C. the cash receipt and cash payment during the period

D. the difference between revenues and expenses during the period

3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below:

20 x 1 20 x 2

Assets $ 75,000 $ 90,000

Liabilities 36,000 45,000

If net income was $ 1,500 and there were no withdrawals, how much did the owner invest additional ?

A.$ 4,500

B.$ 6,000

C.$ 45,000