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会计英语-期中试卷-11会计-张敏桢

编号：QMSD/JWC-21-01

《会计英语》期中试卷

（ 2014 / 2015 学年度第一学期）

1.Match the following terms with their explanations.（10%）

1. purchase

2. taxation

3. financial

4. accountant

5. budget

A 、a person whose profession is to keep and examine business accounts.

B 、an estimate of probable future income and expenditure.

C 、the system of charging taxes.

D 、relating to money or the management of money.

E 、buying something 2.Translate the following terms into Chinese.(20%) 1.business transaction 2.source document 3.trial balance https://www.wendangku.net/doc/6510403430.html, profit

5.sales invoice

6.cash-disbursement journal

7.general ledger

8.balance sheet

9.Assets are what you own. Liabilities are what you owe. Owner ’s Equity is what ’s left over.

10.Every debit must have a credit and vice versa.

3.Please find the best answers to the following questions.(10%) 1.Which of the following is true?( )

A.Owner ’s Equity - Assets = Liabilities

B.Assets - Owner ’s Equity = Liabilities

C.Assets + Liabilities = Owner ’s Equity

D. Liabilities = Owner ’s Equity + Assets

2. Which of these is (are) an example of an asset account?( )

A.Service Revenue

B.Rent Expense

C.Accounts Receivable

D.Accounts Payable

3.Which of the following is a correct statement of the rules of debit and

credit?( )

A.Debit increase assets and decrease liabilities

B. Debit increase assets and increase liabilities

C. Debit decrease assets and decrease liabilities

D. Debit increase assets and increase liabilities

4.Remington provided the following information about its balance sheet: Cash $ 1 400 Accounts receivable $ 500 Stockholders ’ equity $ 700 Accounts payable $ 200

编号：QMSD/JWC-21-01

Short-term loans $ 1 000

Based on the information provided ,how much are Remington’s liabilities?( )

A.$200

B.$900

C.$1 200

D.$1 700

5.An income statement reports( )

A.the assets,liabilities and owner’s equity on a pactiular date

B.the change in the owner’s capital during the period

C.the cash receipt and cash payment during the period

D.the difference between revenues and expenses during the period

4.Reading Comprehensions (10%)

Accounting is the method in which financial information is gathered, processed,

and summarized into financial statements and reports. The five basic steps must

be performed during each accounting period.

Every accounting entry is based on a business transaction, which is usually

evidenced by a business document, such as a check or a sales invoice.

A journal is a place to record the transactions of a business. The typical

journals used to record the chronological, day-to-day transactions are sales

journals, cash receipts journals, and cash disbursements journals. A general

journal is used to record special entries at the end of an accounting period.

At the end of an accounting period, all journal entries are summarized and

transferred to the general ledger accounts. This procedure is called posting.

A trial balance is prepared at the end of an accounting period by adding up all

the account balances in your general ledger. The sum of the debit balances should

equal the sum of the credit balances. If tota l debits don’t equal total credits,

you must track down the errors.

Finally, financial statements are prepared from the information in your trial

balance.

Read the above passage and tell whether the following statements are true(T)

or false(F)

1.A general journal is used to record general entries.

2.We cannot make an accounting entry without any source document.

3.The process of summarizing and transferring journal entries to the general ledger

accounts is called posting.

4.A trial balance cannot be fin ished if the sum of the debit balances doesn’t

equal the sum of the credit balances.

5.A trial balance is prepared from the information in your financial statements

5.Please use the given account titles to finish the entries.(32%)

(Fixed Assets, Cash, Rent Expense, Accounts Receivable, Accounts Payable, Sales)

1.ABC Co. Ltd purchases four computers for $30 000, not paid.

2.ABC Co. Ltd sells a software for $10 000 and sends their customer an invoice.

They allow their customer 30 days to pay them for this software (on account).

3. ABC Co. Ltd sells a software and receives a check from the customer for $1 200

for the service provided.

4. ABC Co. Ltd designed a network system for a customer and receives a check for

$70 000.

5. ABC Co. Ltd purchases $500 worth of office supplies on account.

6. ABC Co. Ltd pays the computer company $1 000 with a check for the computers that

they bought.

7. ABC Co. Ltd receives a check from the customer who they billed (invoiced) $15

000 for services and allowed 30 days to pay.

8. ABC Co. Ltd paid the rent for $3 000 in cash.

6.Transfer the data in above entries into following T-account and trial

balance.(18%)

编号：QMSD/JWC-21-01

《会计英语》期中试卷答卷

1.Match the following terms with their explanations.（10%）

2.Translate the following terms into Chinese.(20%)

1. 2.

3. 4.

5. 6.

7. 8.

10.

3.Please find the best answers to the following questions.(10%)

4.Reading Comprehensions (20%)

5.Please use the given account titles to finish the entries.(24%)

(Fixed Assets, Cash, Rent Expense, Accounts Receivable, Accounts Payable, Sales)

1. 2.

3. 4.

5. 6.

7. 8.

6.Transfer the data in above entries into following T-account and trial balance。

（16%）

QMSD/JWC-21-01

09级高职（性质）《会计英语》期中试卷第 4 页共 4 页

Assets = Liabilities = Owner ’s Equity =

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八年级上册英语期中试卷及答案(供参考)

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