2011秋季《会计专业英语》课程考试试卷

•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 分一Question one: multiple-choice question （15 points ）1. An accounting process includes all of the following steps except ( b ) a. analyzing b. planning c. classifying d. summarizing2. ( c )has the assumption that the business will continue in operation. a.Qbjectivity principle b .Accounting entity c .Continuing concern d .Accounting periods3 .Under( d )，the accountants must consider the relative importance of any event. a .objectivity principle b .continuing concern c .cost principle d .materiality principle4 .The left side of an account is used to record( c ).a .debitsb .creditsc .debit or credit depending on the type of account d. increase 5 .Indicate all correct answers ，in the accounting cycle:( bcd ). a .Transactions are posted before they are journalizedb .A trial balance is prepared after journal entries have been postedc .The regained earnings account is not shown as an up- to-date figure in the trial balance d .Journal entries are posted to appropriate ledger accountsQuestion two: translation(30 points)1． 原始凭证 source document 2.试算平衡表 trial balance3. 累计折旧 accumulated depreciation4.坏账准备 bad debt allowance5.预收账款 accounts receivable6..结账分录 closing entry7.销售退回与折让 sales returns and allowances 8.留存收益 retained earnings 9 股权融资 e quity financing 10 金融资产 fi nancial assets11．Cash includes coins, currency (paper money), checks, money orders, and money on deposit that is acailable for unrestricted withdrawal from banks and other financial institutions.Cash is listed first in the balance sheet, because it is the most liquid of all current assets. Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in banks. A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account. On the balance sheet, the entire amount of all cash accounts will be shown under a single heading, 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．For effective control, the difference between the cash balance on the bank statement and the cash balance in the accounting records should be determined by preparing bank reconciliation. A bank reconciliation is a listing of the items and amounts that cause the cash balance reported in the bank statement to differ from the balance of the cash account in the ledger.Certain transactions recorded by the depositor may not have been records by the bank. The most common examples are:Outstanding checks 、Deposits in transit 、Credits for interest earned by the depositor 、Miscellaneous bank charges and credits.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。

Question three: calculation(20 points)(1) Brett Wilkinson ，Attorney ，began the year with total assets of $120 000，liabilities of $70 000，and owner ’s equity of $50 000 . During the year he earned revenue of $110 000 and paid expenses of $30 000. He also invested an additional $20000 in the business and withdrew $60 000 for living expense .How much is the law firm ’s equity at year end?assets = liabilities + owner's equity 120000 70000 50000 +110000 - 30000 +20000 -60000owner's equity =50000+110000 - 30000+20000-60000=90000(2) Suppose a Target store has cash of$50 000，receivables of $60 000，and furniture and fixture totaling $200 000 .The store owes $80 000 on account and has a $100 000 note payable 。

How much is the store’s owner equity?assets = liabilities + owner's equityowner's equity =assets -liabilities=50000+60000+200000-(80000+100000) =130000三峡大学 试卷纸 学号 姓名 。

命题教师 胡莺 审题教师 。

得分Question four:(35 points)A law office opened on December 2 of the current yeas. During the first month of operations，the business completed the following transactions:Dec.2 The owner deposited$30 000 cash in the business bank account.3 Purchased supplies，$500，and furniture，$2 600，on account.4 Performed 1ega1 service for a client and received cash，$1 500.7 Paid cash to acquire land: for a future office site，.$22 000.11 Prepared legal documents for a client on account，$900.15 Paid secretary’s salary，$570.16 Paid for the furniture purchased December 3 on account.18 Received $1 800 cash for helping a client se11 real estate.19 Defended a client . in court and billed the client for $800.29 Received partial collection from client on account，$400.31 Paid secretary’s salary，$570.31 Paid rent expense，$700Required: (1) Make accounting entries for each transaction.(2) Prepare trial balance of the law office, at December 31 of the current year.(1)Dec.2 Dr:bank account 30000 Dec.3 Dr:supplies and furniture 3100 Cr:cash 30000 Cr:accounts payable 3100 Dec.4 Dr: cash 1500 Dec.7 Dr: land 22000 Cr: 1ega1 service revenue 1500 Cr:cash 22000 Dec.11 Dr: legal documents expense 900 Dec.15 Dr: secretary’s salary expense 570 Cr: accounts payable 900 Cr:cash 570 Dec.16 Dr: accounts payable 3100 Dec.18 Dr: cash 1800 Cr: cash 3100 Cr:se11 real estate revenue 1800 Dec.19 Dr: bill expense 800 Dec.29 Dr: cash 400 Cr: cash 800 Cr:accounts receviable400Dec.31 Dr: secretary’s salary expense 570 Dec.31 Dr: rent expense 700 Cr: cash 570 Cr:cash 700(2)trial balancethe law office December31,2011Accounts Credit Debt Cash 3700 57740 bank account30000accounts receviable 400 Land 22000supplies and furniture 3100accounts payable 3100 40001ega1 service revenue 1500 se11 real estate revenue 1800 legal documents expense 900secretary’s salary expense 1140bill expense 800rent expense 700Total 65440 65440。