會計英語試卷試題

1、得分I、Single Choice Questions（本題共20小題，每小題1分，共20分）得分II、True or False（本題共10小題，每小題2分，共20分）得分III、Double Entries（本題共10小題，每小題3分，共30分） Financial information of Janes Service Company, for Sept. 2012 is presented below:簡的金融信息服務公司,2012年9月提出如下:1. Sept. 3, Jane invested $50,000 cash to start a new business; 1。9月3

2、日,簡投資50000美元現(xiàn)金來開始一個新的業(yè)務;2. Sept.4, purchased a new equipment for cash $4000;2。9月,購買了新設備對現(xiàn)金4000美元;3. Sept.6, the company provided services to Lee Store and received $4,800 cash;3。李Sept.6,公司提供服務,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 account from AAA Co.;4。S

3、ept.7,購買鋼筆、練習本和傳真紙,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 transaction 4);6。AAA公司Sept.20,支付了850美元現(xiàn)金。(參見事務4);7. Sept.30, due to cash limits the company borrowed $20000 from the National Bank. Company

4、issued a note that had one-year term and carried 12% annual interest 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 signed up a contract with XYZ Company to provide cleaning service, and received an advanced cash payment in the amount of $9600 and the term of the co

5、ntract was one year. 8。Sept.30,簡與XYZ公司簽署了一份合同,提供清潔服務,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 entries of all transactions.Make the adjusting entries of transaction 7 and 8 at the end of year 2012.1。讓所有事務的雙重條目。使事務的調(diào)整分錄7和8 2012年年底。得分IV. Translation（本題共10小題，第一至五小題，每題2分，第六至十小題，每題1分，

6、共15分）得分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 Lucys Company acquired a machine and two separate tools to it paying totally $4500. The real market values of such assets provided they are bought separately are $2700, $1620 and $1080 respectively. Required:Using the information to calculate the a

7、ctual 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。 2At the beginning of year 1, a business buys a machine for $60 000 cash. It is estimated that the machine will be used for 3 years, when it will have a scrap value of $6 000 und

8、er straight-line method。Required:Calculate the depreciation expense to be charged for one year, and the Net Book Value of the machine at the end of Year 12.在年初1,業(yè)務購買機器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III、Multiple Choice Questions（本題共10小題，每小題2分，共20分）1. Intangi

9、ble assets include_ BD _A、securitiesB、franchiseC、treasuryD、patent1。無形資產(chǎn)include_ BD _一、證券B,特許經(jīng)營C、財政部D、專利2. Short-term investments consist of the following_ ABC _A、held-to-maturity investmentsB、trading investmentsC、available-for-sale investmentsD、short-term loan2。短期投資包括following_ ABC _一、持有到期投資B、貿(mào)易投資C、

10、可供出售投資D、短期貸款3. Long term liabilities consist of _ BCD _A、accounts payableB、bonds payableC、long-term notes payableD、mortgages payable3。長期負債包括_ BCD _一、應付賬款B、應付債券C、長期應付票據(jù)D、抵押貸款支付4. The following are the costs usually included in the historical costs of equipment. ABCDA、purchase priceB、delivery costsC、i

11、nstallation costsD、Cost for modification needed for intended use.4。以下是設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,成本預期用途所需的修改。5. The depreciation method include_ AC _A、units-of-productionB、last in, first outC、double-declining-balanceD、specific identification5。折舊方法include_ AC _ 一、:B,后進先出C,double-declining

12、-balanceD、特定的識別6. There are many different types of bonds available to interested investors. Some of the common forms are: ACA、serial bondsB、common 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,可轉換債券D,優(yōu)先股7. Stockholders have the right to: ABCDA、vote for the

13、members of the Board of Directors and any other items requiring stockholders actionB、receive dividends when authorized by the Board of DirectorsC、have first right of refusal when additional shares are issuedD、Share in assets up to their investment, if the company is liquidated.7。股東有權:ABCD,投票給董事會的成員和

14、其他物品需要股東的行動B,董事會授權之時獲得股息董事C,有優(yōu)先取舍權,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 a number of characteristics including_ ABCD _A、limited liabilityB、separated legal entityC、relative ease of transferring ownership rightD、ease of capital acquisition8。一個公司是一個法律實體,它有許多特點including_ A

15、BCD _一、有限責任B,分離的法律實體C,相對輕松地轉移所有權的權利D,緩解資本收購9. ABC Company bought a new computer, but it was agreed to pay it later. How this transaction be recorded. CDA、debit on cash in bankB、credit on fixed assetC、credit on account payableD、debit on fixed asset 9。ABC公司買了一臺新電腦,但是同意支付。這個事務被記錄下來。cd,借記現(xiàn)金在銀行B、信用固定資產(chǎn)C、信貸在應付帳款D