会计英语试卷.doc

会计英语试卷
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I、Single Choice Questions（本题共20小题，每小题1分，共20分）
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II、True or False（本题共10小题，每小题2分，共20分）
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III、Double Entries（本题共10小题，每小题3分，共30分）
Financial information of Jane’s Service Company, for Sept. 2012 is presented below:
简的金融信息服务公司,2012年9月提出如下:
1. Sept. 3, Jane invested $50,000 cash to start a new business;
1。9月3日,简投资50000美元现金来开始一个新的业务;
2. Sept.4, purchased a new equipment for cash $4000;
2。9月,购买了新设备对现金4000美元;
3. Sept.6, the company provided services to Lee Store and received $4,800 cash;
3。李Sept.6,公司提供服务,存储和获得了4800美元的现金;
4. Sept.7, purchased pens, exercise books and fax paper , $850, on account from AAA Co.;
4。Sept.7,购买钢笔、练习本和传真纸,850美元,因为从AAA有限公司;
5. Sept.15, Jane paid rent expenses $12000 for one year;
5。Sept.15,简付房租费用12000美元一年;
6. Sept.20, paid $850 cash to AAA Co.(see transaction 4);
6。AAA公司Sept.20,支付了850美元现金。(参见事务4);
7. Sept.30, due to cash limits the company borrowed $20000 from the National Bank. Company issued a note that had one-year term and carried 12% annual interest rate.
7。Sept.30,由于现金限制了公司从国家银行借了20000美元。公司发布了一个注意,为期一年的任期,年利率12%。
8. Sept.30, Jane signed up a contract with XYZ Company to provide cleaning service, and received an advanced cash payment in the amount of $9600 and the term of the contract was one year.
8。Sept.30,简与XYZ公司签署了一份合同,提供清洁服务,并得到了一个先进的现金支付的9600美元,合同的期限是一年。
Required: 要求:
1. Make the double entries of all transactions.
Make the adjusting entries of transaction 7 and 8 at the end of year 2012.
1。让所有事务的双重条目。
使事务的调整分录7和8 2012年年底。
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IV. Translation（本题共10小题，第一至五小题，每题2分，第六至十小题，每题1分，共15分）
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V. Case（本题共2大题，第一大题7分，第二大题8分，共15分）
1. Assume Lucy’s Company acquired a machine and two separate tools to it paying totally $4500. The real market values of such assets provided they are bought separately are $2700, $1620 and $1080 respectively.
Required:
Using the information to calculate the actual price of the assets.
1。认为露西的公司获得了机和两个单独的工具完全支付4500美元。这些资产的真正市场价值提供他们分别买了2700美元,分别为1620美元和1080美元。
要求:
使用这些信息来计算资产的实际价格。
2．At the beginning of year 1, a business buys a machine for $60 000 cash. It is estimated that the machine will be used for 3 years, when it will have a scrap value of $6 000 under straight-line method。
Required:
Calculate the depreciation expense to be charged for one year, and the Net Book Value of the machine at the end of Year 1
2.在年初1,业务购买机器60美元000现金。据估计,机器将用于3年,当它将有一个废品价值$ 6 000在直线法。
要求:
计算折旧费用要收取一年,和机器的帐面净值今年1月底
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III、Multiple Choice Questions（本题共10小题，每小题2分，共20分）
1. Intangible assets include___ BD _____
A、securities
B、franchise
C、treasury
D、patent
1。无形资产include___ BD _____
一、证券
B,特许经营
C、财政部
D、专利
2. Short-term investments consist of the following____ ABC ____
A、held-to-maturity investments
B、trading investments
C、available-for-sale investments
D、short-term loan
2。短期投资包括following____ ABC ____
一、持有到期投资
B、贸易投资
C、可供出售投资
D、短期贷款
3. Long term liabilities consist of ___ BCD _____
A、accounts payable
B、bonds payable
C、long-term notes payable
D、mortgages payable
3。长期负债包括___ BCD _____
一、应付账款
B、应付债券
C、长期应付票据
D、抵押贷款支付
4. The following are the costs usually included in the historical costs of equipment. ABCD
A、purchase price
B、delivery costs
C、installation costs
D、Cost for modification needed for intended use.
4。以下是设备的成本通常包括在历史成本。ABCD
一、购买价格
B,运输成本
C、安装成本
D,成本预期用途所需的修改。
5. The depreciation method include____ AC _____?
A、units-of-production
B、last in, first out
C、double-declining-balance
D、specific identification
5。折旧方法include____ AC _____ ?
一、:
B,后进先出
C,double-declining-balance
D、特定的识别
6. There are many different types of bonds available to interested investors. Some of the common forms are: AC
A、serial bonds
B、common stock
C、convertible bonds
D、preferred stock
6。有许多不同类型的债券提供给感兴趣的投资者。一些常见的形式有:交流
一、串行债券
B,普通股
C,可转换债券
D,优先股
7. Stockholders have the right to: ABCD
A、vote for the members of the Board of Directors and any other items requiring stockholders action
B、receive dividends when authorized by the Board of
Directors
C、have first right of refusal when additional shares are issued
D、Share in assets up to their investment, if the company is liquidated.
7。股东有权:ABCD
,投票给董事会的成员和其他物品需要股东的行动
B,董事会授权之时获得股息
董事
C,有优先取舍权,当额外的股票发行
D,分享他们的投资资产,如果公司清算
8. A corporation is a legal entity; it has a number of characteristics including___ ABCD ____
A、limited liability
B、separated legal entity
C、relative ease of transferring ownership right
D、ease of capital acquisition
8。一个公司是一个法律实体,它有许多特点including___ ABCD ____
一、有限责任
B,分离的法律实体
C,相对轻松地转移所有权的权利
D,缓解资本收购
9. ABC Company bought a new computer, but it was agreed to pay it later. How this transaction be recorded. CD
A、debit on cash in bank
B、credit on fixed asset
C、credit on account payable
D、debit on fixed asset
9。ABC公司买了一台新电脑,但是同意支付。这个事务被记录下来。cd
,借记现金在银行
B、信用固定资产
C、信贷在应付帐款
D,借记固定资产
10. Which is true according to the T-account? ABD 10。这是真正的根据丁字式帐户?
account
debit
credit
A、assets
increase
decrease
B、equity
decrease
increase
C、revenue
increase
decrease
D、contra assets
decrease
increase
1
2
3
4
5
6
7
8
9
10
BD
ABC
BCD
ABCD
AC
AC
ABCD
ABCD
CD
ABD