10级会计英语期末考试卷B答案卷-(最新整理)

1、2010 级 xxxx 试卷 a 卷 第 3 页 共 3 页班级： 座号： 姓名： 海丰县中等职业技术学校期末考试试卷 b 卷（20112012 学年度第一学期）考试年级： 10 级考试科目:accounting english成绩： single choice.(15%)1. ainclude debit-credit bookkeeping, receipts-payment bookkeeping and increase-decrease bookkeeping. 装订线a. double entry bookkeepingb. journal entryc. accounting s

2、tandards2. general ledger account is generally set bybaccording to the current accounting policies in our country.a. police stationb. ministry of financec. politics 3.aare the symbols of bookkeeping.a. debit and creditb. debitc. credit4. ais one of the accounting methods used by accountants worldwid

3、e.a. debit-credit bookkeepingb. double entry bookkeepingc. journal entry5. in order to ensure the correctness and reliability of the accounting material and protect the entirety of property, we must doc.a. property calculationb. cost calculationc. property checking 6.the patent belongs toc.a. curren

4、t assetsb. tangible assetsc. intangible assets7. for our country, which form of the income statement does we adoptc.a. single-step formb. two-step formc. multiple-step form8. account titles can be categorized in terms of various characteristics of the transaction:a a. assets category, liabilities ca

5、tegory, owners equity category, cost category, and profit and loss categoryb. assets category, liabilities category, owners equity category, cost categoryc. assets category, liabilities category, owners equity category 9.how many sources of fund procurement are there?b.a. oneb. twoc. three10. the va

6、lue of facility transfers into the productc.a. once onlyb. twicec. gradually11. cassets need to be depreciated periodically in its service life in accounting .a. tangibleb. intangiblec. fixed 12.rent is recorded underb.a. operating expenseb. administrative expensec. operating cost13. there are two f

7、orms of the balance sheet. one is account form, the other is b.a. single-step formb report formc. multiple-step form 14.assets=c+ owners equity.a. liabilityb. revenuec. liabilities 15.revenue-expenses=a.a. profitsb. liabilitiesc. expenses multiple choice.(20%)1. gross profit includesabcd.a. business

8、 incomeb. tax incomec. non-operating incomed. non-operating expenses 2.filling in the original voucher bd.a. only in black inkb. in blue inkc. with ball pend. in black ink3.in the operation of purchasing fixed assets, the original voucher include abcd.a. invoice for purchasesb. invoice for transport

9、 chargec. receiptd. transfer check stub 4.which belongs to the inventory ?abd.a. glasswareb. paperc. machined. buckets 5.the fixed assetsad.a .have high valueb. can be taken back after many yearsc. can be consumed easilyd. are called tangible assets.6.the fixed assets are held by abcd.a. manufacture

10、 merchandiseb. offer laborc. rentingd. management10. when you make some mistakes according to the accounting rule, you canad.a. not changeb. fill inc. scrape and eliminated. not rewrite gap filling.(15%)1. the three accounting elements which reflect the results of operation arerevenues, expenses,pro

11、fit.2. double entry bookkeeping is divided into_debit-credit bookkeeping_,receipts-payment bookkeeping, increase-decrease bookkeeping.debit-credit bookkeeping_is internationally used and compulsorilyused in china as well.3. the value of raw material transfers into the product _once onlywhen it is in

12、 use, while the value of equipment transfers into the product _graduallyin its service life.4. investors can invest in many ways like _cash,equipmentandmaterial. intangible assetscan be used if the proportion stipulated is matched.5. the two sources of fund procurement are borrowed capitaland invest

13、ed capital. true ( t ) or false ( f ).(10%)1. the income must be the increase in assets.( f)2. the enterprise should confirm the revenue when handing the ownership evidence or the stuff to the opposite party.( t)3. the short-term loan needs to be returned in one year and a half and the long-term loa

14、n can be returned over one year and a half.( f)4. interest is recorded under finance charge.( t) 5.the advertising expense is recorded in the administrative expenses.( f) practice.(40%)1.a catering company borrowed rmb 10 000 with annual interest rate of 9% from the bank for two years. please do the

15、 entry.( 5% )the entry would be:dr: finance charge75cr: long-term debt752. hongda company has received investments from a,b,c three shareholders. a invested monetary assets of rmb 40 000; b invested with a patent worth rmb 20 000;c launched into an equipment with the value of rmb 15 000. please make

16、 the entry. （ 5% ）the entry would be: dr: bank deposit 40 000intangible assets20 000fixed assets15 000cr: paid-up capital -a40 000-b20 000-c15 0003. if the materials an ice-cream company used in a month include the ice-cream powder with 20 kilograms and rmb 50 each kilogram, seasoning of rmb 200, th

17、e salary for employees of rmb 5 000 per month, charge for electricity and water of rmb 1200, rent of rmb 4 000 and depreciation of the equipment of rmb 1000. write down the concerned accounts. （10%）the entry would be: dr: operating cost 1 200dr: operating expenses 1 000cr: material1 200cr: accumulat

18、ive depreciation1 000dr: administrative expenses 5 000dr: administrative expenses5 200cr: wages payable5 000cr: account payable-electricity and water1200-rent4 0004. company a has purchased 1 000 skirts with cost of rmb 50 each one and unit sales price of rmb 100, but hasnt received the payment. the

19、 accounting system for small-sized corporation is applied. please make the accounting entry.( business tax rate takes 5% of the sales revenue, tax for maintaining and building cities and for extra charges of education funds takes 7% and 3% of business turnover(营业额).) （ 20% ）the entry would be: dr: b

20、ank deposit 100 000dr: operating cost 50 000cr: operating revenue 100 000cr: merchandise inventory50 000dr: tax and associate charge5 000cr: tax payable-business tax payable5 000dr: tax and associate charge500cr: tax payable-tax for maintaining and building cities payable35-extra charges of education funds15“”“”at the end, xiao bian gives you