专业英语期末考试题C卷
一、True or fal (2分*20=40分)
90%左右取自教材每章后面的lf-test questions的内容
1. An income statement reports the difference between revenues and expend during the
period ( F )
2. Notes Payable has a normal beginning balance of $30,000. During the period, new
borrowings total $63000 and the ending balance in Notes Payable is $41000. Then the beginning Cash amount must have $74000( 52000).( F )
3. The ending Cash account balance is $57600. During the period, Cash receipts equal
$124300. If the cash payments during the period total $135000, then the beginning Cash amount must have $46800(68300). ( F )
4. Failure to record an adjusting entry for an accrued expen, will result overtaking the
liabilities. ( F )
5. Sea and Ski purchad merchandi for $1600, terms 1/10 n/30, Sea and Ski later
returned $200 of the merchandi. The supplier paid the $40 freight and nt an invoice for the merchandi retained plus the freight. The entry to record the payment of the invoice within the discount period would include a credit to inventory for $1640.
( F )（没找到题，我个人觉得是错的）
6. In a worksheet, Sales Discounts appears in the debit column of the income statement.
( T )
7. On the balance sheet, accounts receivable are usually reported as total accounts
receivable plus the allowance for uncollectible accounts. ( F )
8. The FIFO inventory cost flow method may be applied to perpetual inventory system.
( F )
9. Estimated gross profit rates methods of inventory valuation is allowable interim dates
but not at year-end. ( T )
10. Depreciation of a plant ast is the process of ast valuation for statement of
financial position purpos. ( F )家访情况记录
11. When an investor us the equity method to account for investments in common stock,
the investment account will be incread when the investor recognizes a cash dividend received from the investee. ( F )
12. When an ast is depreciated by the straight-line method for financial reporting
purpos and an accelerated method for tax purpos, its tax basis normally is less than its book value. ( T )
13. If a business ceas operations and liquidates, claims of all creditors have legal
priority over claims of the stockholders. ( T )
14. A capital lea is recorded in the accounting records of the le by an entry debiting
Rent Expen and crediting Cash each time a lea payment is made. ( F )
15. Stewart Corporation lls exerci equipment carrying a three-year-warranty. The
liability for repairs on the equipment should be recognized in the accounting period when customers bring equipment in for repairs. ( F )
16. the following balances refer to Digital Clocks, a sole trader business
31/12/03 31/12/04
Asts $80000 $150000
Liabilities 5000 8000收音机十大名牌
Drawings of $15000 were paid in 2004 and additional capital of $40000 was contributed. The net profit for 2004 must have been $12000. ( F )
17. Xiamen Enterpri has the following asts and liabilities at 31 December 2003;
Cash at bank $1694
Machinery 22772
Accumulated depreciation of machinery 460
Unearned revenue 636
Accounts receivable 7020
Accounts payable 1790
Prepaid rent 600
Then the owners’ equity must be $28000 ( F )
三年级上册语文试卷
18. Treasury stock transactions may result in decreas in the balance of retained
earnings. ( T )
19. Unlike a stock split, a stock dividend requires a formal journal entry in the financial
accounting records becau stock dividends increa the relative book value of an individual’s stock holding. ( T )
20. Dade Corporation issued 5000 shares of its $10 par value stock in exchange for a
雨天开车开什么灯parcel of land which had been on the market for over a year at a listed price of $300000. The journal entry to record the issuance of the stock includes a credit to Additional Paid-in Capital for $250000. ( T )
廉政专题党课二、Put the following into Chine (2分*15=30分)
1. Discount on notes payable 应付票据贴现
2. Contingent ast 或有资产
3. Operating lea 经营租赁
4. Declining-balance method 余额递减法
5. Inventory turnover 存货周转率
6. Work-in-process inventory 在产品存货
7. FIFO 先进先出法
8. Allowance method 备抵法
9. Internal control 内部控制
10. Acid-test ratio 酸性测试比率
11. Debit-memorandum 借记通知单
11. Accrued basis 应计制（权责发生制）
12. Working capital 营运资本
13. Trial balance 试算表
14. Debt ratio 负债比率
花木兰1998
三，passage translation
In lesson 3 we were introduced to the preparation of a worksheet for a rvice business. The worksheet for a merchandising company differs from that for a rvice business in the following ways;
The adjusted trial balance columns have been omitted to expedite preparation of the worksheet. This could apply to a rvice business worksheet as well; the experienced accountant omits the columns to reduce time and effort. The following account titles appear in the worksheet of a merchandir but do not exist for a rvice business; Merch小儿腹泻
无可厚非的意思是
andi inventory, Sales, Sales returns and allowances, Sales discounts, and Cost of goods sold. The unadjusted merchandi inventory appearing in the trial balance is the unadjusted inventory prior to the adjustment for shrinkage. Shrinkage is an additional expen added to cost of goods sold on the income statement. Since cost of goods sold is an expen, any item that increas cost of goods sold will be extended to the income statement’s debit column. The adjusted merchandi inventory balance appears on the balance sheet as a current ast and is entered in the balance sheet’s debit column. The Sales, Sales returns and allowances, Sales discounts, and Cost of goods sold accounts are extended to the income statement columns. Note how the contra accounts (returns and allowances, discounts) are in the debit column. It is easy to make the mistake of putting the contra accounts in the credit column along with Sales. Both Sales returns and allowances and Sales discounts are debit balance accounts.
