會(huì)計(jì)英語試卷a

1、第1頁共2頁試卷編號(hào)：試卷編號(hào)：XXXXXXXXXX（A）江西外語外貿(mào)職業(yè)學(xué)院江西外語外貿(mào)職業(yè)學(xué)院20122012年6月會(huì)計(jì)英語會(huì)計(jì)英語課程考試試卷課程考試試卷適用班級(jí)：適用班級(jí)：08中招會(huì)計(jì)（中招會(huì)計(jì)（1）班）班出卷系部：出卷系部：英語英語考試形式：考試形式：閉卷閉卷一、一、TranslatethefollowingwdsintoChinese(每題每題1分，共分，共10分)1soleproprietship2incometaxret

2、urns3balancesheet4owners’equity5debitbalance6trialbalance7inventy8cashequivalents9tangibleplantassets10retainedearnings二、二、TranslatethefollowingwdsintoEnglish(每題每題1分，共分，共10分)1現(xiàn)金股利2個(gè)人所得稅3殘值4雜項(xiàng)費(fèi)用5貸方分錄6普通日記賬7調(diào)整分錄8應(yīng)收票據(jù)9合伙企業(yè)1

3、0資產(chǎn)三、三、choosethebestanswer(每題每題3分，共分，共45分)1Ifajournalentryincreasesanexpenseaccounttheotherpartoftheentrymight_______.AincreaseanassetaccountBdecreasetheowner’sequityaccountCdecreasealiabilityaccountDincreasealiabilityac

4、count2WangLiLinarepartnerseachhasacapitalaccountof90000yuan.WangsellsherinteresttoChenf125000yuanthepaymentgoingtoWangpersonally.ChenisacceptedasapartnerbyLiLin.Recdingthistransactionwould:________Acausenochangeinthecapi

5、talaccountsofLiLinBrequirethegoodwilltoberecognizedintheaccountsofthepartnershipCcauseChentoacquireacapitalaccountof125000Yuan.DcauseanincreaseinthecapitalaccountsofLiLin3Whichisthedisadvantageofthecpation________Asepara

6、telegalentityBdoubletaxationCnopersonalliabilityDprofessionalmanagement4.Thepurchaseofofficesuppliesonaccountwill______A.increaseanassettheowner’sequity.B.increaseoneassetdecreaseanotherassetC.increaseanassetliabilityD.i

7、ncreaseanassetdecreasealiability5.Abusinesshascash40000supplies5000accountreceivables85000inventy10000liabilitiesof$60000.Howmuchisitsowner’sequity________A.$80000B.$0C.$20000D.$140000第3頁共2頁thelossincomebyusinga)straight

8、linestraightlinemethod(method(直線法)b)Sumoftheyears’Sumoftheyears’digitsdigitsmethodmethod.（年數(shù)總和法）C)doubledecliningdoubledecliningbalancebalancemethodmethod（雙倍余額遞減法）五、Makingfinancialstatement（25分）OKOKHouseholdHouseholdServ

9、iceServiceCompanyCompanyTrialTrialBalanceBalanceMayMay1199011990Cash1490Accountsreceivable780supplies470Prepaidinsurance360Equipment1200truck2700Accountspayable380Notepayable1800C.Elswthcapital5000C.Elswthwithdraws630Ser

10、vicerevenue1740Wagesexpense960Rentexpense140Truckexpense120Utilitiesexpense70$8920$8920DuringMayMr.Elswthcompletedthefollowingtransactions:MAY1Boughtsuppliesf$100cash2Purchasednewequipmentf$500cash6Billedcustomersfservic

11、es$2706Collected$520fromcustomersbliiedlastmonth8Transferredtothecompanyfromhispersonalassetsaspecialtypeofflocleaningequipmentwth$2309Receivedcashfromcustomersfservicesrendered$29012Paidamountownedonaccounttocredits$380