会计英语试卷a

《会计英语试卷a》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、试卷编号：XXXXXXXXXX（A）江西外语外贸职业学院2012年6月会计英语课程考试试卷适用班级：08中招会计（1）班出卷系部：英语考试形式：闭卷一、TranslatethefollowingwordsintoChinese(每题1分，共10分)1soleproprietorship2incometaxreturns3balancesheet4owners’equity5debitbalance6trialbalance7inventory8cashequivalents9tangibleplantassets

2、10retainedearnings二、TranslatethefollowingwordsintoEnglish(每题1分，共10分)1现金股利2个人所得税3残值4杂项费用5贷方分录6普通日记账7调整分录8应收票据9合伙企业10资产三、choosethebestanswer(每题3分，共45分)1Ifajournalentryincreasesanexpenseaccount,theotherpartoftheentrymight_______.AincreaseanassetaccountBdecreaset

3、heowner’sequityaccountCdecreasealiabilityaccountDincreasealiabilityaccount2Wang,LiandLinarepartnersandeachhasacapitalaccountof90000yuan.WangsellsherinteresttoChenfor125000yuan,thepaymentgoingtoWangpersonally.ChenisacceptedasapartnerbyLiandLin.Recordingthistra

4、nsactionwould:________AcausenochangeinthecapitalaccountsofLiandLinBrequirethegoodwilltoberecognizedintheaccountsofthepartnershipCcauseChentoacquireacapitalaccountof125000Yuan.DcauseanincreaseinthecapitalaccountsofLiandLin3Whichisthedisadvantageofthecorporatio

5、n?________AseparatelegalentityBdoubletaxationCnopersonalliabilityDprofessionalmanagement4.Thepurchaseofofficesuppliesonaccountwill______A.increaseanassetandtheowner’sequity.B.increaseoneassetanddecreaseanotherassetC.increaseanassetandliabilityD.increaseanasse

6、tanddecreasealiability5.Abusinesshascash40000,supplies5000,accountreceivables85000,inventory10000andliabilitiesof$60000.Howmuchisitsowner’sequity?________A.$80000B.$0C.$20000D.$140000第4页共2页6.Atransactioncauseda$10000decreaseinbothtotalassetsandliabilities.Thi

7、stransactioncouldhavebeen_________A.purchaseofdeliverytruckfor$10000cashB.anassetwithacostof$10000wasdestroyedbyfireC.repaymentofa$10000bankloanD.collectionofa$10000accountreceivable7.Inwhichofthefollowingaccountswouldadebitbalanceindicatealikelyerror?Aaccoun

8、tsreceivableBcashCfeesearnedDmiscellaneousexpense8.Ifthesuppliesaccount,beforeadjustmentonMay31,indicatedabalanceof$2250,andsuppliesonhandatMay31totaled$950,theadjustingentrywouldbe______