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1、《财会专业英语》期终试卷I.Putthefollowingintocorrespondinggroups.(15points)1.Cashonhand2.Notesreceivable3.Advancestosuppliers4.Otherreceivables5.Short-termloans6.Intangibleassets7.Costofproduction8.Currentyearprofit9.Capitalreserve10.Long-termloans11.Otherpayables12.Con-operatingexpens
2、es13.Financialexpenses14.Costofsale15.AccruedpayrollAssetsLiabilitiesOwner’sequtiyCostProfitandlossII.Pleasefindthebestanswerstothefollowingquestions.(25Points)1.AftinCo.performsservicesonaccountwhenAftincollectstheaccountreceivableA.assetsincreaseB.assetsdonotchangeC.owner
3、’sequitydecreasesD.liabilitiesdecrease2.Abalancesheetreport.A.theassets,liabilities,andowner’sequityonaparticulardateB.thechangeintheowner’scapitalduringtheperiodC.thecashreceiptandcashpaymentduringtheperiodD.thedifferencebetweenrevenuesandexpensesduringtheperiod3.Thefollow
4、inginformationabouttheassetsandliabilitiesattheendof20x1and20x2isgivenbelow:20x120x2Assets$75,000$90,000Liabilities36,00045,000howmuchtheowner’sequityattheendof20x2?A.$4,500B.$6,000C.$45,000D.$43,0004.TraylorCompanypaid$2,850onaccount.Theeffectofthistransactionon12theaccoun
5、tingequationisto.A.Decreaseassetsanddecreaseowner’sequityB.Increaseliabilitiesanddecreaseowner’sequityC.HavenoeffectontotalassetsD.Decreaseassetsanddecreaseliabilities5.Theentrytorecordthecollectionof$890fromacustomeronaccountis.A.Dr.AccountsPayable890Cr.Cash890B.Dr.Cash890
6、Cr.AccountsReceivable890C.Dr.Cash890Cr.AccountPayable890D.Dr.Cash890Cr.ServiceRevenue8906.TheendingCashaccountbalanceis$57,600.Duringtheperiod,cashreceiptsequal$124,300.Ifthecashpaymentsduringtheperiodtotal$135,100,thenthebeginningCashamountmusthaveA.$68,400B.$46,800C.$181,
7、900D.annotbedeterminedfromtheinformationgiven7.UsethefollowingselectedinformationfortheAleciaCompanytocalculatethecorrectcreditcolumntotalforatrialbalance.Accountsreceivable$7,200Accountspayable$6,900Building$179,400Cash$15,800Capital$64,000Insuranceexpense$6,500Salaryexpen
8、se$56,10012Salarypayable$3,600Servicerevenue$190,500A.$201,000B.$137,100C.$265,000
