2011秋季《会计专业英语》课程考试试卷.doc

2011秋季《会计专业英语》课程考试试卷.doc

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三峡大学试卷纸学号姓名。

命题教师胡莺审题教师。

………….………….……………………试题不要超过密封线………….………………………………

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

得分

一

Questionone:

multiple-choicequestion（15points）

1.Anaccountingprocessincludesallofthefollowingstepsexcept（b）

a.analyzingb.planningc.classifyingd.summarizing

2.（c）hastheassumptionthatthebusinesswillcontinueinoperation.

a.Qbjectivityprincipleb.Accountingentity

c.Continuingconcernd.Accountingperiods

3.Under（d），theaccountantsmustconsidertherelativeimportanceofanyevent.

a.objectivityprincipleb.continuingconcern

c.costprincipled.materialityprinciple

4.Theleftsideofanaccountisusedtorecord（c）.

a.debitsb.credits c.debitorcreditdependingonthetypeofaccountd.increase

5.Indicateallcorrectanswers，intheaccountingcycle:

（bcd）.

a.Transactionsarepostedbeforetheyarejournalized

b.Atrialbalanceispreparedafterjournalentrieshavebeenposted

c.Theregainedearningsaccountisnotshownasanup-to-datefigureinthetrialbalance

d.Journalentriesarepostedtoappropriateledgeraccounts

Questiontwo:

translation（30points）

1．原始凭证sourcedocument

2.试算平衡表trialbalance

3.累计折旧accumulateddepreciation

4.坏账准备baddebtallowance

5.预收账款accountsreceivable

6..结账分录closingentry

7.销售退回与折让salesreturnsandallowances

8.留存收益retainedearnings

9股权融资equityfinancing

10金融资产financialassets

11．Cashincludescoins,currency（papermoney）,checks,moneyorders,andmoneyondepositthatisacailableforunrestrictedwithdrawalfrombanksandotherfinancialinstitutions.

Cashislistedfirstinthebalancesheet,becauseitisthemostliquidofallcurrentassets.Variousledgeraccountsareusedtorecordcashtransactions;somecommonexamplesarecashonhand,pettycash,andcashinbanks.Abusinessthatcarriescheckingaccountswithseveralbankswillmaintainaseparateledgeraccountforeachbankaccount.Onthebalancesheet,theentireamountofallcashaccountswillbeshownunderasingleheading,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．Foreffectivecontrol,thedifferencebetweenthecashbalanceonthebankstatementandthecashbalanceintheaccountingrecordsshouldbedeterminedbypreparingbankreconciliation.Abankreconciliationisalistingoftheitemsandamountsthatcausethecashbalancereportedinthebankstatementtodifferfromthebalanceofthecashaccountintheledger.

Certaintransactionsrecordedbythedepositormaynothavebeenrecordsbythebank.Themostcommonexamplesare:

Outstandingchecks、Depositsintransit、Creditsforinterestearnedbythedepositor、Miscellaneousbankchargesandcredits.

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。

Questionthree:

calculation（20points）

（1）BrettWilkinson，Attorney，begantheyearwithtotalassetsof$120000，liabilitiesof$70000，andowner’sequityof$50000.Duringtheyearheearnedrevenueof$110000andpaidexpensesof$30000.Healsoinvestedanadditional$20000inthebusinessandwithdrew$60000forlivingexpense.Howmuchisthelawfirm’sequityatyearend?

assets=liabilities+owner'sequity

1200007000050000

+110000

-30000

+20000

-60000

owner'sequity=50000+110000-30000+20000-60000=90000

（2）SupposeaTargetstorehascashof$50000，receivablesof$60000，andfurnitureandfixturetotaling$200000.Thestoreowes$80000onaccountandhasa$100000notepayable。

Howmuchisthestore’sownerequity?

assets=liabilities+owner'sequity

owner'sequity=assets-liabilities

=50000+60000+200000-（80000+100000）

=130000

Questionfour:

（35points）

AlawofficeopenedonDecember2ofthecurrentyeas.Duringthefirstmonthofoperations，thebusinesscompletedthefollowingtransactions:

Dec.2Theownerdeposited$30000cashinthebusinessbankaccount.

3Purchasedsupplies，$500，andfurniture，$2600，onaccount.

4Performed1ega1serviceforaclientandreceivedcash，$1500.

7Paidcashtoacquireland:

forafutureofficesite，.$22000.

11Preparedlegaldocumentsforaclientonaccount，$900.

15Paidsecretary’ssalary，$570.

16PaidforthefurniturepurchasedDecember3onaccount.

18Received$1800cashforhelpingaclientse11realestate.

19Defendedaclient.incourtandbilledtheclientfor$800.

29Receivedpartialcollectionfromclientonaccount，$400.

31Paidsecretary’ssalary，$570.

31Paidrentexpense，$700

Required:

（1）Makeaccountingentriesforeachtransaction.

（2）Preparetrialbalanceofthelawoffice,atDecember31ofthecurrentyear.

（1）

Dec.2Dr:

bankaccount30000Dec.3Dr:

suppliesandfurniture3100

Cr:

cash30000Cr:

accountspayable3100

Dec.4Dr:

cash1500Dec.7Dr:

land22000

Cr:

1ega1servicerevenue1500Cr:

cash22000

Dec.11Dr:

legaldocumentsexpense900Dec.15Dr:

secretary’ssalaryexpense570

Cr:

accountspayable900Cr:

cash570

Dec.16Dr:

accountspayable3100Dec.18Dr:

cash1800

Cr:

cash3100Cr:

se11realestaterevenue1800

Dec.19Dr:

billexpense800Dec.29Dr:

cash400

Cr:

cash800Cr:

accountsreceviable400

Dec.31Dr:

secretary’ssalaryexpense570Dec.31Dr:

rentexpense700

Cr:

cash570Cr:

cash700

（2）trialbalance

thelawofficeDecember31,2011

AccountsCreditDebt

Cash370057740

bankaccount30000

accountsreceviable400

Land22000

suppliesandfurniture3100

accountspayable31004000

1ega1servicerevenue1500

se11realestaterevenue1800

legaldocumentsexpense900

secretary’ssalaryexpense1140

billexpense800

rentexpense700

Total6544065440

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