会计专业英语考试答案

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1、2010-2011学年第一学期《专业英语》作业班级：学号：姓名：I.AnalyzingtransactionsandpreparingfinancialstatementsHoldenGrahamstartedTheGrahamCo.,anewbusinessthatbeganoperationsonMay1.TheGrahamCo.completedthefollowingtransactionsduringitsfirstmonthofoperations.TransactionsMay1Cashinvestedinbusiness$43,0001Cashpa

2、idforMayrent2,2003Officeequipmentpurchasedoncredit1,9405CashpaidforMaycleaningservices7508Cashcollectedforservicesprovided5,80012Providedservicesoncredit2,80015Cashpaidforassistant'ssalary(1sthalfofMay)85020CashreceivedforservicesprovidedMay122,80022Providedservicesoncredit4,00025Cash

3、receivedforservicesprovidedMay224,00026CashpaidforofficeequipmentpurchasedMay31,94027PurchasedMayadvertising,paymentdueJune18528Cashpaidforassistant'ssalary(2ndhalfofMay)85030CashpaidforMaytelephonebill40030CashpaidforMayutilities26031Ownerwithdrewcashforpersonaluse2,000Required：1.Pre

4、pareanincomestatementforMay,aMay31balancesheet.astatementofcashflowsforMay.2.ThesestatementsaregivenasfollowsTHEGRAHAMCO.IncomeStatementFortheMonthEndedMay31Revenues:Consultingservicesrevenue12600Expenses:Rentexpense2200Salariesexpense1700Advertisingexpense85Cleaningexpense750Telephon

5、eexpense400Utilitiesexpense260Totalexpenses5395Netincome7205THEGRAHAMCO.BalanceSheetMay31AssetsLiabilitiesCash46350Accountspayable85Officeequipment1940Owner'sEquityH.Graham,Capital48205Totalassets48290Totalliabilitiesandequity48290THEGRAHAMCO.StatementofCashFlowsForMonthEndedMay31Cash

6、flowsfromoperatingactivities:Cashreceivedfromcustomers12600Cashpaidforrent（2200）Cashpaidforcleaning（750）Cashpaidfortelephone（400）Cashpaidforutilities（260）Cashpaidtoemployees（1700）Netcashprovidedbyoperatingactivities7290Cashflowsfrominvestingactivities:Purchaseofequipment（1940）Netcashu

7、sedbyinvestingactivities（1940）Cashflowsfromfinancingactivities:Investmentsbyowner43000Withdrawalsbyowner（2000）Netcashprovidedbyfinancingactivities41000Netincreaseincash46350Cashbalance,May1-Cashbalance,May3146350