會計英語試卷

1、得分I、Single Choice Questions（本題歡迎下載12得分II、 True or False得分一III、Double Entries（本題共 10小題，共20小題，每小題 1分，共20分）（本題共 10小題，每小題2分，共20分）每小題3分，共30分）Finan cialin formatio nof Jane' s ServiceCompany, for Sept. 2012 is presentedbelow:簡的金融信息服務(wù)公司,2012年9月提出如下：1. Sept. 3, Ja ne in vested $50,000 cash to start a ne

2、w bus in ess;1。 9月3日，簡投資50000美元現(xiàn)金來開始一個新的業(yè)務(wù) ；2. Sept.4, purchased a new equipment for cash $4000;2。9月，購買了新設(shè)備對現(xiàn)金 4000美元；3. Sept.6, the compa ny provided services to Lee Store and received $4,800 cash;3。李Sept.6,公司提供服務(wù)，存儲和獲得了 4800美元的現(xiàn)金；4. Sept.7, purchased pens, exercise books and fax paper , $850, on a

3、cco unt from AAA Co.;4。Sept.7,購買鋼筆、練習(xí)本和傳真紙,850美元，因為從AAA有限公司；5. Sept.15, Jane paid rent expenses $12000 for one year;5。Sept.15,簡付房租費用12000美元一年;6. Sept.20, paid $850 cash to AAA Co.(see tran sacti on 4);6。AAA公司Sept.20,支付了 850美元現(xiàn)金。(參見事務(wù)4);7. Sept.30, due to cash limits the company borrowed $20000 from

4、the Natio nal Ba nk. Compa ny issued a note that had one-year term and carried 12% annual in terest rate.7。Sept.30,由于現(xiàn)金限制了公司從國家銀行借了20000美元。公司發(fā)布了一個注意，為期一年的任期，年利率12% 。8. Sept.30, Jane sig ned up a con tract with XYZ Compa ny to provide clea ning service, and received an adva need cash payme nt in the

5、amount of $9600 and the term of the con tract was one year.8。Sept.30,簡與XYZ公司簽署了一份合同，提供清潔服務(wù)，并得到了一個先進的現(xiàn)金支付的 9600美元,合同的期限是一年。Required:要求：1. Make the double en tries of all tran sacti ons.Make the adjusting entries of transaction 7 and 8 at the end of year 2012.i。讓所有事務(wù)的雙重條目。使事務(wù)的調(diào)整分錄 7和8 2012年年底。得分一一至五小題

6、，每題2分，第六至十小IV. Tran slation（本題共 10小題，第題，每題1分，共15分）得分一V. Case （本題共2大題，第一大題 7分，第二大題 8分，共15分）1. Assume Lucy' s Company acquiredmach ineand two separatetools to it payingtotally $4500.The real market values of such assets provided they are bought separately are$2700, $1620 and $1080 respectively.Req

7、uired:Using the information to calculate the actual price of the assets.1。認為露西的公司獲得了機和兩個單獨的工具完全支付4500美元。這些資產(chǎn)的真正市場價值提供他們分別買了 2700美元，分別為1620美元和1080美元。要求：使用這些信息來計算資產(chǎn)的實際價格。2 . At the beg inning of year 1, a bus in ess buys a machine for $60 000 cash. It is estimated that the mach ine will be used for 3

8、years, whe n it will have a scrap value of $6 000 un der straight-l ine method。Required:Calculate the depreciati onexpe nse to becharged for one year, and the Net Book Valueof the machi ne at the end of Year 12. 在年初1,業(yè)務(wù)購買機器60美元000現(xiàn)金。據(jù)估計，機器將用于3年,當它將有一個廢品價 值$ 6 000在直線法。要求：計算折舊費用要收取一年，和機器的帳面凈值今年 1月底得分一

9、III、Multiple Choice Questions（本題共題，每小題2分，共20分）1. Intan gible assets inelude BDA、securitiesB、franchiseC、treasuryD、pate nt1。無形資產(chǎn) ineludeBD、證券B、特許經(jīng)營C、財政部D、專利2. Short-termin vestme ntscon sist ofollowing ABCA、held-to-maturity investmentsB、trading investmentsC、available-for-sale investmentsD、short-term l

10、oan2。短期投資包括 following ABC 一、持有到期投資B、貿(mào)易投資C、可供出售投資10小theD、短期貸款3. Long term liabilitiesconsistof BCDA、accounts payableB、bonds payableC、Iong-term notes payableD、mortgages payable3。長期負債包括BCD一、應(yīng)付賬款B、應(yīng)付債券C、長期應(yīng)付票據(jù)D、抵押貸款支付4. The follow ing are the costs usually in cludedin the historical costs of equipme nt.

11、ABCDA、purchase priceB、delivery costsC、installation costsD、 Cost for modificationneeded for intended use.4。以下是設(shè)備的成本通常包括在歷史成本。ABCD一、購買價格B, 運輸成本C, 安裝成本D, 成本預(yù)期用途所需的修改。5. The depreciation method inelude AC?A、units-of-productionB、last in, first outC、double-declining-balaneeD、specific identification5。折舊方法i

12、ncludeAC?' 、 :B,后進先出C,double-decli nin g-bala neeD、特定的識別6. There are many different types of bonds available to interested investors. Some of the com mon forms are:ACA、serial bondsB、com mon stockC、convertible bondsD、preferred stock6。有許多不同類型的債券提供給感興趣的投資者。一些常見的形式有：交流一、串行債券B, 普通股C, 可轉(zhuǎn)換債券D, 優(yōu)先股7. St

13、ockholders have the right to:ABCDA、vote for the members of the Board ofDirectors and any other itemsrequiri ngstockholders acti onB、receive divide nds when authorized by theBoard ofDirectorsC、have first right of refusal when additional shares are issuedD、Share in assets up to their investment, if th

14、e compa ny is liquidated.7。股東有權(quán):ABCD，投票給董事會的成員和其他物品需要股東的行動B, 董事會授權(quán)之時獲得股息董事C, 有優(yōu)先取舍權(quán)，當額外的股票發(fā)行D, 分享他們的投資資產(chǎn)，如果公司清算8. A corporation is a legal entity; it has anumber of characteristicsincluding ABCDA、limited liabilityB、separated legal entityC、relative ease of transferring ownership rightD、ease of capita

15、l acquisition8。一個公司是一個法律實體 ，它有許多特點including_ ABCD一、有限責任B, 分離的法律實體C, 相對輕松地轉(zhuǎn)移所有權(quán)的權(quán)利D, 緩解資本收購9. ABC Company bought a new computer, but it was agreed to pay it later. How this tran sacti on be recorded.CDA、debit on cash in bankB、credit on fixed assetC、credit on account payableD、debit on fixed asset9。ABC公司買了一臺新電腦，但是同意支付。這個事務(wù)被記錄下來。cd,借記現(xiàn)金在銀行B、信用固定資產(chǎn)C、信貸在應(yīng)付帳款D