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页数:4页
时间:2018-11-15
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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’equity5debitbalance6trialbalance7inventory8cashequivalents9tangibleplantassets10retainedearnings二、Translatethef
2、ollowingwordsintoEnglish(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_______.AincreaseanassetaccountBdecreasetheowner’sequityaccountCdecreasealiabilityaccountDincreasealiabilit
3、yaccount2Wang,LiandLinarepartnersandeachhasacapitalaccountof90000yuan.WangsellsherinteresttoChenfor125000yuan,thepaymentgoingtoWangpersonally.ChenisacceptedasapartnerbyLiandLin.Recordingthistransactionwould:________AcausenochangeinthecapitalaccountsofLiandLinBrequirethegoodwilltoberecognized
4、intheaccountsofthepartnershipCcauseChentoacquireacapitalaccountof125000Yuan.DcauseanincreaseinthecapitalaccountsofLiandLin3Whichisthedisadvantageofthecorporation?________AseparatelegalentityBdoubletaxationCnopersonalliabilityDprofessionalmanagement4.Thepurchaseofofficesuppliesonaccountwill__
5、____A.increaseanassetandtheowner’sequity.B.increaseoneassetanddecreaseanotherassetC.increaseanassetandliabilityD.increaseanassetanddecreasealiability5.Abusinesshascash40000,supplies5000,accountreceivables85000,inventory10000andliabilitiesof$60000.Howmuchisitsowner’sequity?________A.$80000B.$
6、0C.$20000D.$140000第4页共2页6.Atransactioncauseda$10000decreaseinbothtotalassetsandliabilities.Thistransactioncouldhavebeen_________A.purchaseofdeliverytruckfor$10000cashB.anassetwithacostof$10000wasdestroyedbyfireC.repaymentofa$10000bankloanD.collectionofa$10000accountreceivable7.Inwhichofthefo
7、llowingaccountswouldadebitbalanceindicatealikelyerror?AaccountsreceivableBcashCfeesearnedDmiscellaneousexpense8.Ifthesuppliesaccount,beforeadjustmentonMay31,indicatedabalanceof$2250,andsuppliesonhandatMay31totaled$950,theadjustingentrywouldbe______
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