1、第 1 页 共 2 页试卷编号：XXXXXXXXXX（A）江西外语外贸职业学院2012 年 6 月 会计英语 课程考试试卷适用班级：08 中招会计（1）班 出卷系部： 英语 考试形式： 闭卷 一、 Translate the following words into Chinese (每题 1 分，共 10 分)1 sole proprietorship 2 income tax returns3 balance sheet 4 ownersequity5 debit balance 6 trial balance7 inventory 8 cash equivalents9 tangible
2、 plant assets 10 retained earnings二、Translate the following words into English (每题 1 分，共 10 分)1 现金股利 2 个人所得税 3 残值 4 杂项费用5 贷方分录 6 普通日记账7 调整分录 8 应收票据9 合伙企业 10 资产三、choose the best answer (每题 3 分，共 45 分)1 If a journal entry increases an expense account, the other part of the entry might_.A increase an a
3、sset account B decrease the owners equity accountC decrease a liability account D increase a liability account2 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 partn
4、er by Li and Lin. Recording this transaction would:_A cause no change in the capital accounts of Li and LinB require the goodwill to be recognized in the accounts of the partnershipC cause Chen to acquire a capital account of 125000 Yuan. D cause an increase in the capital accounts of Li and Lin3 Wh
5、ich is the disadvantage of the corporation?_A separate legal entity B double taxation C no personal liability D professional management4. The purchase of office supplies on account will _A. increase an asset and the owners equity.B. increase one asset and decrease another assetC. increase an asset a
6、nd liabilityD. increase an asset and decrease a liability5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owners equity? _ A. $80000 B. $0 C.$20000 D. $140000第 2 页 共 2 页6. A transaction caused a $10000 decrease in both to
7、tal assets and liabilities. This transaction could have been _A. purchase of delivery truck for $10000 cashB. an asset with a cost of $10000 was destroyed by fireC. repayment of a $10000 bank loanD. collection of a $10000 account receivable7.In which of the following accounts would a debit balance i
8、ndicate a likely error ?A accounts receivable B cash C fees earned D miscellaneous expense 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 _A debit supplies,$950;credit supplies expense ,$950B
9、 debit supplies,$1300;credit supplies expense ,$1300C debit supplies expense, 950;credit supplies,$950D debit supplies expense,1300;credit supplies,$13009.Sales revenues are 10000,sales returns and allowances are $500,and sales discounts are $1000.what is the dollar amount of net assets?A $11500 B $
10、10500 C $10000 D $850010 Gross profit is $50000,operating expenses are $15000,and net sales total $75000.What is cost of goods sold?A $10000 B $25000 C $35000 D $8000011 If revenue was $45000,expenses were $37500,and dividends were $10000,the amount of net income or net loss would be _A $45000 net i
11、ncome B $75000net income C $37500 net loss D $2500 net loss12 The beginning balance of Interest Receivable is $18000,and its ending amount is $14000.Interest revenue earned during the is $43000.How much cash interest is received ?A $39000 B $ 43000 C$45000 D $4700013 Which is NOT one of the three pr
12、imary business activities?A financing B operating C advertising D investing 14 Net income is $15000,operating expenses are $20000,and net sales total $75000. What is gross profit?A $60000 B $40000 C $35000 D $1500015. Gross profit is $50000,operating expenses are $15000,and net sales total $75000.Wh
13、at is net income?A $10000 B $25000 C $35000 D $80000四 、Compute the depreciation (本题共 10 分)1. A company has a building whose book value is $100000, the salvage value of this building is $10000, and the buildings useful life is 10 years. At the 5year,the company sold the building at the cost of 47000
14、dollars. Calculate 第 3 页 共 2 页the net loss or net income by using a) straight-line method(直线法) and b) Sum-of-the-years digits method.（年数总和法） C) double-declining balance method （双倍余额递减法）五、Making financial statement（25 分）OK Household Service CompanyTrial BalanceMay 1,1990Cash 1490Accounts receivable 7
15、80supplies 470Prepaid insurance 360Equipment 1200truck 2700Accounts payable 380Note payable 1800C.Elsworth,capital 5000C.Elsworth,withdraws 630Service revenue 1740Wages expense 960Rent expense 140Truck expense 120Utilities expense 70$8920 $8920During May ,Mr. Elsworth completed the following transac
16、tions:MAY 1 Bought supplies for $100 cash2 Purchased new equipment for $500 cash6 Billed customers for services,$2706 Collected $520from customers bliied last month8 Transferred to the company from his personal assets a special type of floor-cleaning equipment worth $2309 Received cash from customer
17、s for services rendered $29012 Paid amount owned on account to creditors,$38015 paid wages for first half of month,$48016 paid monthly rent ,$8019 Gave a customer a $30 allowance on his account in settlement for faulty work22 Withdrew $600 from the business for personal expense23 billed customers for services rendered $75024 paid utility bill,$80第 4 页 共 2 页25paid gas and oil bill for truck ,$11026 recorded cash collection from customers for services rendered ,$240Required:Prepare the trial balance and the income statement and the balance sheet according to the transactions
