會計專業(yè)英語模擬題開卷解讀

1、中國地質大學（北京）繼續(xù)教育學院2016年03課程考試會計專業(yè)英語模擬題一.單項選擇題1. TheRealizationPrincipleindicatesthatrevenueusuallyshouldberecognizedandrecordedintheaccountingrecord,.A. whengoodsaresoleorservicesarerenderedtocustomersB. whencashiscollectedfromcustomersC. attheendoftheaccountingperiodD. onlywhentherevenuecanbematchedb

2、yanequaldollaramountofexpenses2. TheMatchingPrinciple:.A. appliesonlytosituationsinwhichacashpaymentoccursbeforeanexpenseisrecognizedB. appliesonlytosituationsinwhichacashreceiptoccursbeforerevenueisrecognizedC. isusedinaccrualaccountingtodeterminetheproperperiodforrecognitionofexpensesD. isusedinac

3、crualaccountingtodeterminetheproperperiodinwhichtorecognizerevenue3. Xxxcompanypaid$2850onaccount.Theeffectofthistransactionontheaccountingequationisto_A. decreaseassetsanddecreaseowner'sequityB. increaseliabilitiesanddecreaseowner'sequityC. havenoeffectontotalassetsD. decreaseassetsanddecre

4、aseliabilities4. Whichofthefollowingconceptsbelongstoaccountingassumption?.A.ConservationB.MoneymeasurementC.MaterialityD.Consistency5. Whichoftheseis/areanexampleofanassetaccount?A.servicerevenueB.withdrawalsC.suppliesD.alloftheabove6. Whichofthesestatementsisfalse?.A. increaseinassetsandincreasein

5、revenuesarerecordedwithadebitB. increaseinliabilitiesandincreaseinowner'sequityarerecordedwithacreditC. increaseinbothassetsandwithdrawalsarerecordedwithadebitD. decreasesinliabilitiesandincreaseinexpensesarerecordedwithadebit第1頁（共7頁）中國地質大學（北京）繼續(xù)教育學院2016年03課程考試二.判斷題1. Accountingprovidesfinancial

6、informationthatisonlyusefultobusinessmanagement.()2. Theaccountingprocessgeneratesfinancialreportsforbothainternal"andaexternal"users.()3. Thebasicconceptofdouble-entryaccountingisthattotaldebitsmustequaltotalcreditsforeverybusinesstransaction.()4. Atrialbalancerepresentsalistingoftheledge

7、raccountsandbalancesataparticularmomentintime.()5. Theledgeraccountprovidesachronologicalorderoftransactions.()6. Postreferencecolumnsarefoundonlyinthejournal,notintheledger.()7. Usuallytwosignaturesarerequiredonabusinesscheckforittobevalid.()8. Whenacheckiswrittenbyabusiness,theimmediateeffectistor

8、educeboththebalanceshowninthecheckbookandthebalanceonthebank'srecords.()9. Thefinalamountsshownonbothsidesofthebankreconciliationstatementarelabeled"AdjustedBalances."()10. Aleaseholdisanexampleofalong-lifeasset.()11. Theaccountingreportingperiodagreestothecalendaryear.()12. Anincrease

9、inpermanentcapitalisrecordedasacredittotheaccount.()13. Dollarsignsareusedintheamountareasoftheledgeraccounts.()14.Ifthetrialbalanceshowsthattheledgerisinbalance,thismeansthattheindividualbusinesstransactionswererecordedtotheappropriateledgeraccounts.()15.Everybusinesstransactionisfirstrecordedinthe

10、journal.()16.Internalcontrolofoperationsisequallycomplexinasmallandinalargeorganization.()17 .Thereareonlytwopartiestoacheck:thepersonwhowritesit(thedrawee)andthepersontowhomitiswritten(thepayee).()18 .Twodocumentsusedinpreparingabankreconciliationstatementarethebankstatementandthecheckbookstubs.()1

11、9 .Acommoncauseofinequalitybetweenthebalancesonthebankstatementandinthecheckbookisoutstandingchecks.()20 .Depreciationexpenseisusuallyrecordedatleastonceayear.()第2頁（共7頁）中國地質大學（北京）繼續(xù)教育學院2016年03課程考試21 .Amortizationistheconversionofthecostofanintangibleassettoanexpense.()三.翻譯題1. SoleProprietorshipEnter

12、prises2.Profitcostandcapitalcostprinciple3.Doubleentrysystem4.Sourcedocuments5.Environmentalaccounting6.Matchingprinciple7.Grossprofit8.Perpetualinventorysystem9.Intangibleassets10.原始憑證11.固定資產(chǎn)四.完成下列等式1. AccountingEquation：Assets=2. Perpetualinventorysystem：EndingInv.=五.編制銀行存款余額調節(jié)表Thefollowinginforma

13、tionpertainstoABCcompany:(1) cashbalanceperbankJuly31,$7263(2) Julybankservicechargenotrecordedbythedepositor$15(3) cashbalanceperbookJuly31,$7190(4) DepositsintransitJuly31,$1700and(5) Notefor$1000collectedforABCinJulybybankplusinterest$36,charge$20forservice.ThecollectionhasnotbeenrecordedbyABCand

14、nointeresthasbeenaccrued(6) OutstandingchecksJuly31,$772PrepareBankreconciliationatJuly31.六.編寫借貸會計分錄OnJuly1,N.B.EdgaropenedCoin-OpLaundry.Edgar'saccountantlistedthefollowingchartofaccounts:CashSuppliesPrepaidInsuranceEquipmentFurnitureandFixturesAccountsPayableN.B.Edgar,CapitalN.B.Edgar,DrawingL

15、aundryRevenueWagesExpense第3頁（共7頁）中國地質大學（北京）繼續(xù)教育學院2016年03課程考試RentExpenseUtilitiesExpenseMiscellaneousExpenseDuringJuly,thefollowingtransactionswerecompleted:a. Edgardeposited$20,000inabankaccountinthenameofthebusiness.b. Boughttablesandchairsforcash,$450c. Paidtherentforthecurrentmonth,$705d. Boughtw

16、ashersanddryersfromEldonEquipment,$17,400,paying$4,000incashandplacingthebalanceonaccount.e. BoughtlaundrysuppliesonaccountfromBorkalDistributors,$410.f. Soldservicesforcash,$862.g. Boughtinsuranceforoneyear,$468.h. PaidonaccounttoEldonEquipment,acreditor,$550.i. Receivedandpaidtheelectricbill,$118.

17、j. PaidonaccounttoBorkalDistributors,acreditor,$145.k. Sodservicestocustomersforcashforthesecondhalfofthemonth,$881.l. Receivedandpaidthebillforthebusinesslicense,$45.m. Paidwagestoanemployee,$1,146.n.Edgarwithdrewcashforpersonaluse,$875.InstructionsRecordthetransactionswith"Dr."and"C

18、r."七.編制試算平衡表ThebankstatementofLACompanyshowsafinalbalanceof$2119asofMarch31,thebalanceofthecashintheledgerasofthatis$1552,LAaccountanthastakenthefollowingsteps.PreparebankreconciliationatMarch31.(1) NotedthatthedepositmadeonMarch31wasnotrecordedonthebankstatement,$762.(2) Notedoutstandingchecks

19、:no.921,$626.no.985,$69.no.986,$438.(3) Notedcreditmemo:notecollectedbythebankfromABCcompany,$200,notrecordedinthejournal.(4) Noteddebitmemo:collectionchargeandservicechargenotrecordedinthejournal,$4.八.存貨成本計算CaseyElectronics'endinginventoryconsistsof182ModelM43CDplayersacquiredthroughvariouspurc

20、hases,asfollows:第4頁（共7頁）中國地質大學（北京）繼續(xù)教育學院2016年03課程考試SpecificPurchaseNumberofUnitsCostperUnitTotalCostBeginninginventory34$270$9180Firstpurchase6028216,920Secondpurchase25629876,288Thirdpurchase16431251,168Totalunitsavailable514$153,556Ofthe514unitsavailableforsale,182unitsarestillonhandand332havebeen

21、sold.Undertheperiodicinventorysystem,IfCaseyElectronicschoosesLIFOmethod,howshoulditcalculatethecostofthe182CDplayersonhand?九.設立T形賬戶并編制試算平衡表(1) May1:JillJonesandherfamilyinvested$8,000inBBECompanyandreceived800sharesofstock.(2) May2:BBEpurchasedanequipmentfor$2,500cash.(3) May8:BBEpurchaseda$15,000t

22、ruck.BBEpaid$2,000incashandissuedanotepayablefortheremaining$13,000.(4) May18:BBEsoldservicesonaccounttoABCLawns,$150.ABCLawnsagreetopayBBEwithin30days.(5) May29:BBEprovidedservicesforaclientandreceived$750incash.(6) May31:BBEpurchasedgasolineforthetruckfor$50cash.PleaseAnalyzetheabovetransactionsof

23、BBECompany,setupits"T"accounts,andprepareatrialbalance.參考答案：一.單項選擇題I .A2.C3.D4.B5.C6.A二.判斷題II F2.T3.T4.T5.F6.F7.T8.F9.T10.FIII F12.T13.F14.F15.T16.F17.F18.T19.T20.T21.T三.翻譯題IV 獨資企業(yè)2.劃分收益性支出與資本性支出3.復式記帳法4.原始憑證5.環(huán)境會計6.配比原則7.毛利8.永序盤存制9.無形資產(chǎn)10. sourcedocument11.fixedasset四.完成下列等式1. AccountingE

24、quation:Assets=Liabilities+Owner'sEquity第5頁（共7頁）中國地質大學（北京）繼續(xù)教育學院2016年03課程考試2. Perpetualinventorysystem:EndingInv.=Beg.Inv.+Purchases-Costofgoodssold五.編制銀行存款余額調節(jié)表ABCCompanyBankReconciliationJuly3120_Bankstatementbalance,July31$7263Add.DepositsInTransit17008963Deduct:Outstandingchecks772Adjustedba

25、nkstatementbalance8191Ledgerbalanceofcash$7190Add.Creditmemo10368226Deduct:Bankservicecharge2015Adjustedledgerbalanceofcash8191六.編寫借貸會計分錄ADr.Cash20000Cr.N.B.Edgar,Capital20000BDr.FurnitureandFixtures450Cr.Cash450CDr.RentExpense705Cr.Cash705DDr.Equipment17400Cr.Cash4000AccountsPayable13400EDr.Supplies410Cr.AccountsPayable410FDr.Cash862Cr.LaundryRevenue862GDr.PrepaidInsurance468Cr.Cash468HDr.AccountsPayable550Cr.Cash550IDr.UtilitiesExpense118Cr.Cash118J