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1、《财会专业英语》期终试卷I.Putthefollowingintocorrespondinggroups.(15points)I.Cashonhand2.Notesreceivable3.Advancestosuppliers6」ntangibleassets9.Capitalreserve12.Con-operatingexpenses4.Otherreceivables7.Costofproduction10丄。ng-termloans5.Short-termloans8.Currentyearprofit11.OtherpayablesAssetsLiabilitie
2、sOwner5sequtiyCostProfitandloss13.Financialexpenses14.Costofsale15.AccruedpayrollII.Pleasefindthebestanswerstothefollowingquestions.(25Points)1.AftinCo.performsservicesonaccountwhenAftincollectstheaccountreceivableA.assetsincreaseB.assetsdonotchangeC.owner5sequitydecreasesD.liabilitiesdecr
3、ease2.Abalaneesheetreport・A.theassets,liabilities,andowner'sequityonaparticulardateB.thechangeintheowner'scapitalduringtheperiodC.thecashreceiptandcashpaymentduringtheperiodD.thediffereneebetweenrevenuesandexpensesduringtheperiod3.Thefollowinginformationabouttheassetsandliabilitiesattheend
4、of20x1and20x2isgivenbelow:20x120x2Assets$75,000$90,000Liabilities36,00045,000howmuchtheowner5sequityattheendof20x2?A.$4,500B.$6,000C.$45,000D.$43,0004.TraylorCompanypaid$2,850onaccount.Theeffectofthistransactionontheaccountingequationisto・A.Decreaseassetsanddecreaseowner'sequityB.Increasel
5、iabilitiesanddecreaseowner'sequityC.HavenoeffectontotalassetsD.Decreaseassetsanddecreaseliabilities1.Theentrytorecordthecollectionof$890fromacustomeronaccountis.A.Dr.AccountsPayable890Cr.Cash890B.Dr.Cash890Cr.AccountsReceivable890C.Dr.Cash890Cr.AccountPayable890D.Dr.Cash890Cr.ServiceRevenu
6、e8902.TheendingCashaccountbalaneeis$57,600.Duringtheperiod,cashreceiptsequal$124,300.Ifthecashpaymentsduringtheperiodtotal$135,100,thenthebeginningCashamountmusthaveA.$68,400B.$46,800C.$181,900D.annotbedeterminedfromtheinformationgiven3.UsethefollowingselectedinformationfortheAleciaCompany
7、tocalculatethecorrectcreditcolumntotalforatrialbalanee.Accountsreceivable$7,200Accountspayable$6,900Building$179,400Cash$15,800Capital$64,000Insuranceexpense$6,500Salaryexpense$56,100SalarypayableServicerevenue$3,600$190,500A.$201,000B.$137,100C.$265,000D.$74,
