会计专业英语模拟题开卷.docx
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会计专业英语模拟题开卷.docx
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会计专业英语模拟题开卷
中国地质大学(北京)继续教育学院2016年03课程考试
《会计专业英语》模拟题(补)
1.CompletethetranslationbetweenChineseandEnglish:
(1)salvagevalue
(2)depreciation
(3)ratioanalysis
(4)所有者权益
(5)fiscalyear
(6)uncollectibleaccounts
(7)doubleentrysystem
(8)pettycash
(9)流动资产
(10)grossprofit
(11)firstinfirstout
(12)资产负债表
(13)common-sizeanalysis
(14)corporations
(15)经济业务
(16)short-termdebt-payingability
2.Labelthefollowingaccountsasasset(A),liability(L),owner'sequity(OE),revenues(R)
orexpense(E)
(1)OfficeSupplies
(2)ProfessionalFees
(3)PrepaidInsurance
(4)Salaryexpense
(5)AccountsPayable
(6)ServiceIncome
(7)R.L.Osborn,Capital
(8)RentExpense
(9)AccountsReceivable
(10)Notespayable
3.Answerthequestionrelatedtothetopicoftheconversation
WhyIsn'tTheAccountingAMirrorofWhatHappened?
John:
Leanne,canyouexplainwhat'sgoingonherewiththesemonthlystatements?
Leanne:
Sure,John.HowcanIhelpyou?
John:
Idon'tunderstandthislast–in,first–outinventoryprocedure.Itjustdoesn'tmakesense.
Leanne:
Well,whatitmeansisthatweassumethatthelastgoodswereceivearethefirstones
sold.Sotheinventoryismadeupoftheitemswepurchasedfirst.
John:
Yes,butthat'smyproblem.Itdoesn'tworkthatway!
Wealwaysdistributetheoldest
producefirst.Someofthatproduceisperishable!
Wecan'tkeepanyofitverylongor
it'llspoil.
Leanne:
John,youdon'tunderstand.Weonlyassumethattheproductswedistributearethelast
onesreceived.Wedon'tactuallyhavetodistributethegoodsinthisway.
John:
Ialwaysthoughtthataccountingwassupposedtoshowwhatreallyhappened.Itall
soundslike“makebelieve”tome!
Whynotreportwhatreallyhappens?
Question:
页)10页(共1第
课程考试2016年03中国地质大学(北京)继续教育学院
?
neLeanfyouwerepyouresondtoJohniHowwould
acquiredplayersM43CDinventoryconsistsof182Model4.CaseyElectronics'ending
throughvariouspurchases,asfollows:
TotalCostCostperUnitSpecificPurchaseNumberofUnits
018$9$2704Beginninginventory3
16,92028260Firstpurchase
76,288
298256Secondpurchase
units51,168Total164312Thirdpurchase
$153,556
available514
Ofthe514unitsavailableforsale,182unitsarestillonhandand332havebeensold.
Undertheperiodicinventorysystem,IfCaseyElectronicschoosesLIFOmethod,howshould
itcalculatethecostofthe182CDplayersonhand?
2003:
5.Youaregiventhefollowingbalancesheetandincomestatementfor2002and
BalanceSheetfor2002and2003
TableA
(allvaluesinthousandsofdollars)
20022003
_______________________________________________________________
Assets
Cash200300
Marketablesecurities300200
Receivables.8001,000
Inventory1,2001,000
Fixedassets3,3003,700
Totalassets.5,8006,200
Liabilitiesandcommonequity
Accountspayable300200
Notespayable200300
Othercurrentliabilities1,000800
Long-termdebt1,0001,200
Commonequity.3,3003,700
Totalliabilitiesandcommonequity5,8006,200
TableBIncomeStatementfor2003
__________________________________________________
Sales$1,000,000
Operatingandothercosts-700,000
EBIT.300,000
Interest.-100,000
Profitsbeforetaxes200,000
Taxat40%rate-80,000
Profitsaftertaxes120,000
____________________________________________________
页)10页(共2第
中国地质大学(北京)继续教育学院2016年03课程考试
Calculatethefollowingratiosfor2002:
(1)thecurrentratio
(2)thedebttoequityratio
(3)thequickratio
6.TranslatethefollowingsintoChinese
Thereareseveralspecializedfieldsofaccountinginpractice.Thetwomostcommonare
financialaccountingandmanagementaccounting.Otherfieldsincludecostaccounting,
environmentalaccounting,taxaccounting,internationalaccounting,not-for-profitaccounting,and
socialaccounting.
7.ChoosethebestanswerfromA,B,C,Dtocompletethesentenceortoanswerthe
question:
(1)Whichoftheseis(are)anexampleofanassetaccount?
____.
A.ServiceRevenue
B.Withdrawals
C.Supplies
D.Alloftheabove
(2)Whichofthefollowingisnotaffectedbytheinventoryvaluationmethodusedbyabusiness?
_____.
A.Amountsowedforincometaxes
B.Costofmerchandisesold
C.Amountspaidtoacquiremerchandise
D.Netincomeofthebusiness
(3)AftinCo.performsservicesonaccount,whenAftincollectstheaccountreceivable____.
A.assetsincrease
B.assetsdonotchange
C.owner'sequitydecreases
D.liabilitiesdecrease
8.CaseyElectronics'endinginventoryconsistsof182ModelM43CDplayersacquired
throughvariouspurchases,asfollows:
SpecificPurchasePrepaidInsurance
Equipment
AccumulatedDepreciationEquipment
NumberofUnits
CostperUnit
TotalCost
ovgninentryingBein
34
2$70
$9180
Firstpurchase
60
282
16,920
SecondpurchaseAccountName
256
298DebitCredit
76,288
ThirdpurchaseCash
164
312
51,168
TotalunitsavailableAccountReceivedSupplies
514Instructions
$153,556
Ofthe514unitsavailableforsale,182unitsarestillonhandand332havebeensold.
Undertheperiodicinventorysystem,IfCaseyElectronicschoosesFIFOmethod,howshould
itcalculatethecostofthe182CDplayersonhand?
9.OnJuly1,CruzopenedCruzAutoDetailcompany.
DuringJuly,thefollowingtransactionswerecompleted:
页)10页(共3第
中国地质大学(北京)继续教育学院2016年03课程考试
(1)Cruzinvests$70,000cashinhernewbusiness.
(2)Buysequipmentcosting$43,000,payingcash.
(3)Buysequipmentcosting$7,000oncreditfromWilliamsAutoSupply.
(4)Pays$2,000toWilliamsAutoSupply,tobeappliedagainstthefirm'sliabilityof$7,000.
(5)Buysbufferpads,cleaners,andwaxesonaccountfromRossiandCompany,$800.
(6)Cashrevenuereceived,$3,520.
(7)Paysrentforthemonth,$900.
(8)Paysforaone-yearvehicleinsurancepolicy,$360.
(9)ReceivesbillfornewspaperadvertisingfromValleyNews,$400.
(10)CruzAutoDetailsignedacontractwithCostelloTaxitoperformdetailingworkandthen
billsCostelloTaxi$1,050forservicesperformed.
(11)Pays$2,000toWilliamsAutoSupplyaspartpaymentonaccount.
(12)ReceivesandpaysbillforutilitiesfromMidwestPower,Inc.,$160.
(13)PaysValleyNewsforadvertising,$400infull.(Thisbillhasbeenpreviouslyrecorded.)
(14)Payswagesofpart-timeemployees,$1,400.
(15)Buysadditionalequipmentcosting$1,500fromWilliamsAutoSupply,paying$600down
withtheremaining$900onaccount.
(16)Receives$850fromCostelloTaxitoapplyonaccountpreviouslybilled.
(17)Cashrevenuereceived,$2,700.
(18)Cruzwithdrawscashforpersonaluse,$3,000.
Instructions
(1)Recordthetransactionswith“Dr.”and“Cr.”.
(2)AttheendofJuneCompanyneedsmakeadjustmentasfollows:
a.TorecordthecostofsuppliesusedduringJuly,$540.
b.TorecordtheinsuranceexpiredduringJuly,$30.
c.TorecordthedepreciationforthemonthofJuly,$520.
d.TorecordaccruedwagedowedattheendofJuly,$290.
PrepareAdjustedTrailBalanceonJuly31.
CruzAutoDetail
AdjustedTrailBalance
July31,20--
AccountsPayable
WagesPayable
LACruzCapital
页)10页(共4第
中国地质大学(北京)继续教育学院2016年03课程考试
LACruzDrawing
IncomefromServicing
WagesExpense
RentExpense
AdvertisingExpense
UtilitiesExpense
SuppliesExpense
InsuranceExpense
DepreciationExpense,Equipment
thelistedLaundry.Edgar'saccountantCoin-1,N.B.EdgaropenedOp10.OnJuly
followingchartofaccounts:
EquipmentPrepaidInsuranceCashSupplies
AccountsPayableFurnitureandFixtures
N.B.Edgar,DrawingN.B.Edgar,Capital
WagesExpenseLaundryRevenue
MiscellaneousExpenseUtilitiesExpenseRentExpense
DuringJuly,thefollowingtransactionswerecompleted:
Edgardeposited$20,000inabankaccountinthenameofthebusiness.a.
Boughttablesandchairsforcash,$450b.
Paidtherentforthecurrentmonth,$705
c.
BoughtwashersanddryersfromEldonEquipment,$17,400,paying$4,000incashand
d.
placingthebalanceonaccount.
BoughtlaundrysuppliesonaccountfromBorkalDistributors,$410.e.Soldservicesforcash,$862.
f.Boughtinsuranceforoneyear,$468.
g.PaidonaccounttoEldonEquipment,acreditor,$550.h.Receivedandpaidtheelectricbill,$118.
i.PaidonaccounttoBorkalDistributors,acreditor,$145.
j.
Soldservicestocustomersforcashforthesecondhalfofthemonth,$881.k.
Receivedandpaidthebillforthebusinesslicense,$45.l.Paidwagestoanemployee,$1,146.
m.Edgarwithdrewcashforpersonaluse,$875.
n.
RecordthetransactionsintheTaccounts.
PrepareanincomestatementasforJuly31.
页)10页(共5第
中国地质大学(北京)继续教育学院2016年03课程考试
1.CompletethetranslationbetweenChineseandEnglish:
(1)残值
(2)折旧
(3)比率分析法
(4)owner'sequity
(5)会计年度
(6)坏账
(7)复式记账
(8)备用金
(9)currentassets
(10)毛利
(11)先进先出法
(12)balancesheet
(13)结构分析法
(14)集团公司
(15)transaction
(16)短期偿债能力
2.Labelthefollowingaccountsasasset(A),liability(L),owner'sequity(OE),revenues(R)
orexpense(E)
1AccountsPayable4,700
WagesPayable290
LACruzCapital70,000
LACruzDrawing3,000
IncomefromServicing7,270
1,690WagesExpense
RentExpense900
400AdvertisingExpense
UtilitiesExpense160
540SuppliesExpense
30InsuranceExpense
520DepreciationExpense,Equipment
82,780
82,780
2PrepaidInsurance
3
4
5
6330
7
8
9
10
AA
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