会计英语期末考试题 I. Words and terms (20%) 1. bankruptcy _________ 2. financial performance________ 3. debit ______________ 4. compound entry__________ 5. accrual accounting__________ 6. gross proceeds____________ 7. marketable securities __________ 8.operating expenses___________ 9. cash flow______________ 10. store credit_____________ 11.预付费用 ＿＿＿＿＿＿＿＿ 12.累计折旧＿＿＿＿＿＿ 13.试算平衡＿＿＿＿＿＿＿＿ 14.资产负债表＿＿＿＿＿＿＿＿ 15.业主提款账户＿＿＿＿＿＿＿ 16.坏账准备账户＿＿＿＿＿＿＿＿ 17.贴现利息 ＿＿＿＿＿＿＿＿ 18.会计循环＿＿＿＿＿＿＿ 19.股 息＿＿＿＿＿＿＿＿ 20.日记账 ＿＿＿ II Fill in the blanks with proper words.(20%) 1. Accounting profession is sorted into ____________________, government accounting, management accounting and __________________. 2._________________,____________________________,_________________________are the three basic forms of business activities. 3.____________________________ is considered as the heart of modern accounting. 4. Basically, the T account has three parts: _______________, the debit and ______________. 5. Each source document should include at least three parts: the date, the _________________ and ______________________________________. 6. After the transactions have been entered in the journal, they must be transferred to the _______________________________ and this process is called ____________. 7. The first step of the closing entries is the ________________ accounts are closed by transferring their balances to the ___________________________ account. 8. At the beginning of accounting period, the investment cost of marketable securities includes _____________________, taxes, and ________________________ . 9. The accounts that can’t be collected are called _____________________________ or ___________________. 10. A 60-day, 6%, $4000 note was issued on October 3rd. The note will be due on ________________ and the maturity value of the note is _________________. III. Write T ( true) before the statements which are true and (F) which are false.(5%) 1. ( ) The profits and losses in a partnership must be allocated equally by the partners. 2. ( ) The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating. 3. ( ) The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period. 4. ( ) The collection of the credit sales will increase the balance of Accounts Receivable. 5. ( ) The company can discount the promissory note to the bank or other financial units when it needs cash. IV. Match the classifications in Column A with the expression in Column B and write the correct letters on the lines.(15%) Column A Column B Current asset a. cash in the safe ________________ b. five-year bonds c. lathes d. drills e. accounting system software Long –term asset f. cash in bank _______________ g. pencils h. stationary i. brand name j. import quotas Intangible asset k. notes receivable ______________ l. desks m. motion picture film n. customer and supplier relationship o. counters V. Translate the following sentences (15%) 1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting. 2. The journal records transactions day by day and shows an explanation of each transaction. 3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated. 4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time. 5. While profit is the amount of money you expect to make over a given period of time, cash is what you must have to keep your business running. VI. Calculation ( 10% ) 1. At the beginning of the year , Kevin Young company ‘s assets were 220,000, and its owners equity was $ 123,000 . During the year, assets increased $60,000, and the liabilities decreased $ 10,000. What was the owner’s equity at the end of the year? 2. A sale is made on August 1 for $ 400 ,terms 2/10, n/30, on which a sales return of $ 100 is granted on August 6 .What is the dollar amount received for payment in full on August 9 ? VII. Make entries (15%) Tom Vega, after receiving his degree in computer science, began his own business called A Star System Company. He completed the following transactions soon after starting the business. Make entries to record these transactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals. 1. Tom began his business with a $10,000 cash investment, and a system library, which cost $920. 2. Paid two months’ rent for an office. Rent is $360 per month. 3. Purchased a minicomputer for $4,500 in cash. 4. Purchased computer supplies on credit, $620. 5. Collected revenue from a client, $730. 6. Billed a client $450 upon completion of a short project. 7. Paid expenses of $230. 8. Received $450 from the client billed previously. 9. Withdrew $210 in cash for personal expense. 10. Paid $620 of amount owed in transaction 4. 本文来源：https://www.wddqw.com/doc/f70a9c08084e767f5acfa1c7aa00b52acfc79c37.html