会计专业英语模拟题开卷解读

1、会计专业英语模拟题1 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 customersB. when cash is collected from customersC. at the end of the accounting periodD. only when the revenue

2、 can be matched by an equal dollar amount of expenses2. The Matching Principle: . A. applies only to situations in which a cash payment occurs before an expense is recognizedB. applies only to situations in which a cash receipt occurs before revenue is recognizedC. is used in accrual accounting to d

3、etermine the proper period for recognition of expensesD. is used in accrual accounting to determine the proper period in which to recognize revenue3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to .A. decrease assets and decrease owners equity B. i

4、ncrease liabilities and decrease owners equityC. have no effect on total assetsD. decrease assets and decrease liabilities4. Which of the following concepts belongs to accounting assumption? .A. Conservation B. Money measurementC. Materiality D. Consistency5. Which of these is/are an example of an a

5、sset account?_A. service revenue B. withdrawals C. supplies D. all of the above6. Which of these statements is false? .A. increase in assets and increase in revenues are recorded with a debitB. increase in liabilities and increase in owners equity are recorded with a creditC. increase in both assets

6、 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 “exte

7、rnal” 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

8、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 an

9、d 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 increa

10、se 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 accoun

11、ts. ( )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).

12、 ( )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 onc

13、e 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 documents5. Environmental accounting 6. Matching principle7. Gross profit 8. Perpetual

14、 inventory system9. 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

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 , $772Prepare Ban

16、k reconciliation at July 31.六编写借贷会计分录 On July 1, N. B. Edgar opened Coin-Op Laundry. Edgars accountant listed the following chart of accounts: Cash Supplies Prepaid Insurance EquipmentFurniture and Fixtures Accounts PayableN. B. Edgar, Capital N. B. Edgar, Drawing Laundry Revenue Wages Expense Rent

17、Expense Utilities Expense Miscellaneous ExpenseDuring 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, $450c. Paid the rent for the current month, $705d. Bought washers and dryers from Eldon

18、 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 e

19、lectric 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.I

20、nstructionsRecord 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 tha

21、t 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

22、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 CostBeginning inventory 34 $270 $9180First purchase 60 282 16,920Second purchas

23、e 256 298 76,288Third purchase 164 312 51,168 Total units available 514 $153,556Of 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 player

24、s 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.

25、 (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 u

26、p 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

27、 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:

28、Outstanding checks 772 Adjusted bank statement balance 8191Ledger 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 20000B Dr. Furniture and Fixtures 450 Cr. Cash 450C Dr. Rent Expense 705 Cr. Cash 705D Dr. Equipment 17400 Cr. Cash 4000 Accounts Payable 13400E Dr. Supplies 410 Cr. Accounts Payable 410F Dr. Cash 862 Cr. Laundry Revenue 862G Dr. Prepaid Insurance 468 Cr. Cash 468H Dr. Accounts Payable 550 Cr. Cash 550 I Dr. Ut