会计专业英语模拟题(开卷)解读.doc

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
一． 单项选择题
1. The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record, .
A. when goods are sole or services are rendered to customers
B. when cash is collected from customers
C. at the end of the accounting period
D. only when the revenue can be matched by an equal dollar amount of expenses
2. The Matching Principle: .
A. applies only to situations in which a cash payment occurs before an expense is recognized
B. applies only to situations in which a cash receipt occurs before revenue is recognized
C. is used in accrual accounting to determine the proper period for recognition of expenses
D. is used in accrual accounting to determine the proper period in which to recognize revenue
3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to .
A. decrease assets and decrease owner’s equity
B. increase liabilities and decrease owner’s equity
C. have no effect on total assets
D. decrease assets and decrease liabilities
4. Which of the following concepts belongs to accounting assumption? .
A. Conservation B. Money measurement
C. Materiality D. Consistency
5. Which of these is/are an example of an asset account?___
A. service revenue B. withdrawals
C. supplies D. all of the above
6. Which of these statements is false? .
A. increase in assets and increase in revenues are recorded with a debit
B. increase in liabilities and increase in owner’s equity are recorded with a credit
C. increase in both assets and withdrawals are recorded with a debit
D. decreases in liabilities and increase in expenses are recorded with a debit

二．判断题
1. Accounting provides financial information that is only useful to business management. ( )
2. The accounting process generates financial reports for both “internal” and “external” users. ( )
3. The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.（ ）
4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.（ ）
5. The ledger account provides a chronological order of transactions.（ ）
6. Post reference columns are found only in the journal, not in the ledger.（ ）
7.Usually two signatures are required on a business check for it to be valid.
（ ）
8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. （ ）
9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."（ ）
10. A leasehold is an example of a long-life asset.（ ）
11. The accounting reporting period agrees to the calendar year. ( )
12.An increase in permanent capital is recorded as a credit to the account. ( )
13. Dollar signs are used in the amount areas of the ledger accounts. ( )
14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ( )
15 Every business transaction is first recorded in the journal. ( )
16.Internal control of operations is equally complex in a small and in a large organization. ( )
17.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ( )
18.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.( )
19. A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ( )
20.Depreciation expense is usually recorded at least once a year. ( )
21.Amortization is the conversion of the cost of an intangible asset to an expense. ( )

三．翻译题
1. Sole Proprietorship Enterprises 2. Profit cost and capital cost principle
3. Double entry system 4. Source documents
5. Environmental accounting 6. Matching principle
7. Gross profit 8. Perpetual inventory system
9. Intangible assets 10. 原始凭证
11. 固定资产

四．完成下列等式
1. Accounting Equation：
Assets =
2. Perpetual inventory system：
Ending Inv. =

五．编制银行存款余额调节表
The following information pertains to ABC company:
（1）cash balance per bank July 31, $7263
（2）July bank service charge not recorded by the depositor $15
（3） cash balance per book July 31, $7190
（4） Deposits in transit July 31, $1700
（5）Note for $1000 collected for ABC in July by bank plus interest $36, and charge $20 for service. The collection has not been recorded by
ABC and no interest has been accrued
（6）Outstanding checks July 31 , $772

Prepare Bank reconciliation at July 31.

六．编写借贷会计分录
On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountant
listed the following chart of accounts:

Cash Supplies Prepaid Insurance Equipment
Furniture and Fixtures Accounts Payable
N. B. Edgar, Capital N. B. Edgar, Drawing
Laundry Revenue Wages Expense
Rent Expense Utilities Expense Miscellaneous Expense

During July, the following transactions were completed:
a. Edgar deposited $20,000 in a bank account in the name of the business.
b. Bought tables and chairs for cash, $450
c. Paid the rent for the current month, $705
d. Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 in cash and placing the balance on account.
e. Bought laundry supplies on account from Borkal Distributors, $410.
f. Sold services for cash, $862.
g. Bought insurance for one year, $468.
h. Paid on account to Eldon Equipment, a creditor, $550.
i. Received and paid the electric bill, $118.
j. Paid on account to Borkal Distributors, a creditor, $145.
k. Sod services to customers for cash for the second half of the month, $881.
l. Received and paid the bill for the business license, $45.
m. Paid wages to an employee, $1,146.
n. Edgar withdrew cash for personal use, $875.
Instructions
Record the transactions with “Dr.” and “Cr.”
七． 编制试算平衡表
The bank statement of LA Company shows a final balance of $2119 as of March 31, the balance of the cash in the ledger as of that is $1552, LA accountant has taken the following steps.
Prepare bank reconciliation at March 31.
(1) Noted that the deposit made on March 31 was not recorded on the bank statement, $762.
(2) Noted outstanding checks: no.921, $626. no.985, $69. no.986, $438.
(3) Noted credit memo: note collected by the bank from ABC company ,$200, not recorded
in the journal.
(4) Noted debit memo: collection charge and service charge not recorded in the journal, $4.

八．存货成本计算
Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:
1.
Specific Purchase Number of Units Cost per Unit Total Cost

Beginning inventory 34 $270 $9180
First purchase 60 282 16,920
Second purchase 256 298 76,288
Third purchase 164 312 51,168

Total units available 514 $153,556

Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.
Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?

九．设立T形账户并编制试算平衡表
(1) May1: Jill Jones and her family invested $8,000 in BBE Company and received 800 shares of stock.
(2) May2: BBE purchased an equipment for $2,500 cash.
(3) May 8: BBE purchased a $15,000 truck. BBE paid $2,000 in cash and issued a note payable for the remaining $13,000.
(4) May 18: BBE sold services on account to ABC Lawns, $150. ABC Lawns agree to pay BBE within 30 days.
(5) May 29: BBE provided services for a client and received $750 in cash.
(6) May31: BBE purchased gasoline for the truck for $50 cash.
Please Analyze the above transactions of BBE Company, set up its "T" accounts, and prepare a trial balance.

参考答案：
一．单项选择题
1.A 2.C 3.D 4.B 5.C 6.A
二．判断题
1.F 2.T 3.T 4.T 5.F 6.F 7.T 8.F 9.T 10.F
11.F 12.T 13.F 14.F 15.T 16.F 17.F 18.T 19.T 20.T 21.T
三．翻译题
1. 独资企业 2. 划分收益性支出与资本性支出
3. 复式记帐法 4. 原始凭证
5.环境会计 6. 配比原则 7. 毛利8. 永序盘存制 9.无形资产
10. source document 11.fixed asset
四．完成下列等式
1. Accounting Equation：
Assets = Liabilities + Owner's Equity
2. Perpetual inventory system：
Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold

五．编制银行存款余额调节表
ABC Company
Bank Reconciliation
July 31 20
Bank statement balance, July 31 $7263
Add. Deposits In Transit 1700
8963
Deduct: Outstanding checks 772
Adjusted bank statement balance 8191

Ledger balance of cash $7190
Add. Credit memo 1036
8226
Deduct: Bank service charge 20
15
Adjusted ledger balance of cash 8191

六．编写借贷会计分录

A Dr. Cash 20000
Cr. N. B. Edgar, Capital 20000

B Dr. Furniture and Fixtures 450
Cr. Cash 450

C Dr. Rent Expense 705
Cr Cash 705

D Dr. Equipment 17400
Cr. Cash 4000
Accounts Payable 13400

E Dr. Supplies 410
Cr. Accounts Payable 410

F Dr. Cash 862
Cr. Laundry Revenue 862

G Dr. Prepaid Insurance 468
Cr. Cash 468

H Dr. Accounts Payable 550
Cr. Cash 550

I Dr. Utilities Expense 118
Cr. Cash 118

J Dr. Accounts Payable 145
Cr. Cash 145

K Dr. Cash 881
Cr. Laundry Revenue 881

L Dr. Miscellaneous Expense 45
Cr. Cash 45

M Dr. Wages Expense 1146
Cr. Cash 1146

N Dr. N. B. Edgar, Drawing 875
Cr. Cash 875
七． 编制试算平衡表
LA Company
Bank reconciliation
March 31 2004
Bank statement balance, March 31 $2119
Add. Deposits In Transit 762
2881
Deduct: Outstanding checks
No. 921 $626
No. 985 69
No. 986 438 1133
Adjusted bank statement balance 1748

Ledger balance of cash $1552
Add. Note collected by bank 200
1752
Deduct: Bank service & collection charges 4
Adjusted Ledger Balance of Cash 1748

八．存货成本计算
34 Units(beginning inventory) @ $270 each = $9180
60 Units(first purchase) @ $282 each = 16920
88 Units(second purchase) @ $298 each = 26224
182 Units $52324

九．设立T形账户并编制试算平衡表

BHK Company
Trial Balance
May 31,2005
Cash
＄4200

Accounts Receivable
＄150

Plant Assets
＄17,500

Notes Payable

＄13,000
Capital Stock

＄8000
Sales Revenue

＄900
Operating Expense
＄50

Total
＄21,900
＄21,900

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