广东商学院会计学院
双学位班课堂练习试卷
《西方会计学》练习试卷
专业 年级 班 姓名 学号
Part No. | I | II | III | IV | V | Ⅵ | Total score |
Score | | | | | | | |
| | 奔驰广告歌 | | | | | |
I.Select from the following list of key terms and fill in the appropriate blank to the left of each description. (Note: you can only lect one correct key term for each of the following statements (1*20=20 points)
A. Accounting | K. Weighted average |
B. Financial Accounting | L. Accelerated depreciation method |
C. Fixed Ast | M. Trial Balance |
| 咀嚼的意思 D. Matching rule | N. FIFO |
E. Allowance method | O. Double-entry bookkeeping system |
绝望主妇第二季F. Bad debts | P. Accounts Receivable |
G. Bank reconciliation | Q. Accounting period |
H. Going-concern | R. Outstanding check |
I. Consistency principle | S. Balance sheet |
J. Deposits in transit | T. Accounting cycle |
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___ | 1. Method to assign cost to inventory where the cost of goods available for sale is divided by number of units available to get per unit cost that is multiplied by the units in inventory.. |
___ | 2. The branch of accounting concerned with the recording of transactions for a business and the periodic preparation of various reports. |
_ | 3. Method that produces larger depreciation charges in the early years of an ast’s life and smaller charges in its later years.. |
___ | 4. Long-term ast or permanent asts.. |
___ | 5. A list of account titles in the ledger with respective debit and credit balance. |
__ | 6. All techniques ud to achieve a proper matching of costs with revenues. |
___ | 7. Method to assign cost to inventory that assumes items are sold in the order acquired; earliest items purchad are the first sold.. |
___ | 8 Procedure that: estimates and matches bad debts expen with its sales for the period; reports accounts receivable at estimated realizable value.. |
___ 尺子的英语单词 | 9. It is means that the amounts of debit and credit entries must be equal when accounts record every business transactions. |
___ | 10. Accounts of customers who do not pay what they have promid to pay; an expen of lling on credit.. |
__ | 11. Amounts due from customers for credit sales. |
___ | 12. Report that explains the difference between the book value of cash and the balance reported on the bank statement万圣节英语怎么说.. |
___ | 13. The time periods of equal length during a business’s life. |
___ | 14. The concept assumes that the entity will remain in operation for the foreeable future. |
___ | 15. Checks written and recorded by the depositor but not yet paid by the bank at the bank statement date. |
___ | 16. This principle states that a company should u the same accounting methods period after period so that the financial statement of prior periods are comparable. |
___ | 17. This statement shows the financial position of a business entity at a specific date, which is a listing of an organization’s asts, liabilities and owners; equity on a given date. |
___ | 18. Deposits recorded by the company but not yet by its bank. |
___ | 19. The quence of the principal accounting procedures. |
___ | 20. Which is often called language of business. |
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II.Choo one correct answer for each of the following questions. (1*10=10points)
1、Which isn’t included on a balance sheet______?
A. Accounts Receivable B. Note Payable C. Sales D. Cash
七夕快乐用英语怎么写2、Corporation’s ___are accumulated parately from its paid-in equity capital.
A. Retained earnings B. paid-in capital C. treasury stock D. the others.
3、If the amount of current asts is ＄840,000.00, and the amount of current liabilities is ＄420,000.00, so the current ratio s _____?
A. 1.5 B. 2 C.0.5 D.4
4、The machine cost $10,000 and was estimated to have a uful life of 4 years, then it could be sold for $1000, so the depreciation expen for each year of the machine’s uful life under straight-line is ____?
A. 2250 B. 2500 C.2600 D.2700
5、Which isn’t included fixed ast?
A. Land B. Building C. Equipment D. Rent
6、Which form of business is owned by stockholders but managed by a board of directors?
A. Corporation B. Single Proprietorship
C. Partnership D. Not of all
7、幻觉英文Which of the following would be included on income statement?
A. Cash B. Accounts Payable C. Expen D. Note payable
8. The differences between asts and liabilities are _____
A. current liabilities B. owners’ equity C. asts
9、Return of inventories purchad on credit should be recorded on.___?
A. General journal B. special journal C, sales journal D, Purcha journal
10. as accumulated depreciation increas, carrying value will___?
A. Decrea B. Increa C. Unchanged D. Zero
III.Choo more than two correct answers for each of the following questions. (1.5*10=15 points)
1.Big four assumption of accounting are ______?
A. Accounting entity B. Going-concern C. Accounting period D. Money measurement
2.The reasons for the difference between the balance of the bank statement and book of the enterpri ____?
A.Error B. Outstanding check C. Deposit in transit D. additions for collections and interest.
3.There are three parties to the check, what are they?
A.The drawer B. The drawee C, the payee D, the bank
4. The basic statement includes _____?
A. Balance sheet B. worksheet C. income statement D. cash flow statement
5. ____consists of an account?
A. Account title B. debit side C. Credit side D. the others
6. ____is mbo是什么意思referred to nominal account?
A. revenue account B. expen account C, asts account D. Liabilities account
7. A statement of cash flows classifies cash receipts and payments as according to whether they stem from _____activities.
A. Operating B. investing C. financing D. sales
8. _____ is referred to real account?
A. asts account B. liabilities account C. owners’ equity account D. 国庆节英语怎么说revenue account
9. What are the two methods to account for uncollectible accounts?
A. Direct write-off method B. Allowance method C. LIFO D. FIFO
10. What are the four methods ud to assign costs to inventory and cost of goods sold?
A. FIFO B. LIFO C. weighted average D. specific identification
Ⅳ. True – Fal. (20*1′=20′) (Circle T if the statement is true, F if not)
1、If prices of goods purchad remain unchanged, then all four-methods of assigning costs to goods in the ending inventory would yield the same cost figures.
2、The book value of an ast will change with the passage of time.
3、An overstatement of ending inventory will cau an understatement of net income..
4、Accelerated depreciation methods increa taxable income in the early years of an as
上海基础口译
t’s life..
