会计专业英语模拟题(开卷)

《会计专业英语》模拟题（补）

1．Complete the translation between Chinese and English:

（1）salvage value

（2）depreciation

（3）ratio analysis

（4）所有者权益

（5）fiscal year

（6）uncollectible accounts

（7）double entry system

（8）petty cash

（9）流动资产

（10）gross profit

（11）first in first out

（12）资产负债表

（13）common-size analysis

（14）corporations

（15）经济业务

（16）short-term debt-paying ability

2．Label the following accounts as asset (A), liability (L), owner’s equity (OE), revenues (R) or expense (E)

（1）Office Supplies

（2）Professional Fees

（3）Prepaid Insurance

（4）Salary expense

（5）Accounts Payable

（6）Service Income

（7）R. L. Osborn, Capital

（8）Rent Expense

（9）Accounts Receivable

（10）Notes payable

3. Answer the question related to the topic of the conversation

W h y I s n’t T h e A c c o u n t i n g A M i r r o r o f W h a t H a p p e n e d?

J o h n:L e a n n e,c a n y o u e x p l a i n w h a t’s g o i n g o n h e r e w i t h t h e s e m o n t h l y s t a t e m e n t s?

L e a n n e:S u r e,J o h n.H o w c a n I h e l p y o u?

J o h n:I d o n’t u n d e r s t a n d t h i s l a s t–i n,f i r s t–o u t i n v e n t o r y p r o c e d u r e.I t j u s t d o e s n’t m a k e s e n s e.

L e a n n e:W e l l,w h a t i t m e a n s i s t h a t w e a s s u m e t h a t t h e l a s t g o o d s w e r e c e i v e a r e t h e f i r s t o n e s s o l d.S o t h e i n v e n t o r y i s m a d e u p o f t h e i t e m s w e p u r c h a s e d f i r s t.

John: Yes, but that’s my problem. It doesn’t work that way! We always distribute the oldest produce first. Some o f that produce is perishable! We can’t keep any of it very long or

it’ll spoil.

L e a n n e:J o h n,y o u d o n’t u n d e r s t a n d.W e o n l y a s s u m e t h a t t h e p r o d u c t s w e d i s t r i b u t e a r e t h e l a s t o n e s r e c e i v e d.W e d o n’t a c t u a l l y h a v e t o d i s t r i b u t e t h e g o o d s i n t h i s w a y.

J o h n:I a l w a y s t h o u g h t t h a t a c c o u n t i n g w a s s u p p o s e d t o s h o w w h a t r e a l l y h a p p e n e d.I t a l l s o u n d s l i k e“m a k e b e l i e v e”t o m e!W h y n o t r e p o r t w h a t r e a l l y h a p p e n s?

Q u e s t i o n:

H o w w o u l d y o u r e s p o n d t o J o h n i f y o u w e r e L e a n n e?

4. Casey Electronics’ ending inventory co nsists of 182 Model M43 CD players acquired through various purchases, as follows:

Specific Purchase Number of Units Cost per Unit Total Cost

B e g i n n i n g i n v e n t o r y34$270$9180

First purchase 60 282 16,920

Second purchase 256 298 76,288

Third purchase 164 312 51,168Total units available 514 $153,556

Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.

Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?

5. You are given the following balance sheet and income statement for 2002 and 2003:

Table A Balance Sheet for 2002 and 2003

(all values in thousands of dollars)

2002 2003 _______________________________________________________________ Assets

Cash 200 300

Marketable securities 300 200

Receivables. 800 1,000

Inventory 1,200 1,000

Fixed assets 3,300 3,700

Total assets. 5,800 6,200 Liabilities and common equity

Accounts payable 300 200

Notes payable 200 300

Other current liabilities 1,000 800

Long-term debt 1,000 1,200

Common equity . 3,300 3,700

Total liabilities and common equity 5,800 6,200

Table B Income Statement for 2003

__________________________________________________

Sales $1,000,000

Operating and other costs - 700,000

EBIT . 300,000

Interest . - 100,000

Profits before taxes 200,000

Tax at 40% rate - 80,000

Profits after taxes 120,000

____________________________________________________

Calculate the following ratios for 2002:

(1)the current ratio

(2)the debt to equity ratio

(3)the quick ratio

6．Translate the followings into Chinese

There are several specialized fields of accounting in practice. The two most common are financial accounting and management accounting. Other fields include cost accounting, environmental accounting, tax accounting, international accounting, not-for-profit accounting, and social accounting.

7．Choose the best answer from A, B, C, D to complete the sentence or to answer the question:

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

A. Service Revenue

B. Withdrawals

C. Supplies

D. All of the above

（2）Which of the following is not affected by the inventory valuation method used by a business? _____.

A. Amounts owed for income taxes

B. Cost of merchandise sold

C. Amounts paid to acquire merchandise

D. Net income of the business

（3）Aftin Co. performs services on account, when Aftin collects the account receivable____.

A. assets increase

B. assets do not change

C. owner’s equity decreases

D. liabilities decrease

8．Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:

Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.

Under the periodic inventory system, If Casey Electronics chooses FIFO method, how should it calculate the cost of the 182 CD players on hand?

9．On July 1, Cruz opened Cruz Auto Detail company .

During July, the following transactions were completed:

（1）Cruz invests $70,000 cash in her new business.

（2）Buys equipment costing $43,000, paying cash.

（3）Buys equipment costing $7,000 on credit from Williams Auto Supply.

（4）Pays $2,000 to Williams Auto Supply, to be applied against the firm's liability of $7,000. （5）Buys buffer pads, cleaners, and waxes on account from Rossi and Company, $800.

（6）Cash revenue received, $3,520.

（7）Pays rent for the month, $900.

（8）Pays for a one-year vehicle insurance policy, $360.

（9）Receives bill for newspaper advertising from Valley News, $400.

（10）Cruz Auto Detail signed a contract with Costello Taxi to perform detailing work and then bills Costello Taxi $1,050 for services performed.

（11）Pays $2,000 to Williams Auto Supply as part payment on account.

（12）Receives and pays bill for utilities from Midwest Power, Inc., $160.

（13）Pays Valley News for advertising, $400 in full. (This bill has been previously recorded.) （14）Pays wages of part-time employees, $1,400.

（15）Buys additional equipment costing $1,500 from Williams Auto Supply, paying $600 down with the remaining $900 on account.

（16）Receives $850 from Costello Taxi to apply on account previously billed.

（17）Cash revenue received, $2,700.

（18）Cruz withdraws cash for personal use, $3,000.

Instructions

（1）Recor d the transactions with “Dr.”and “Cr.”.

（2）At the end of June Company needs make adjustment as follows:

a. To record the cost of supplies used during July, $540.

b. To record the insurance expired during July, $30.

c. To record the depreciation for the month of July, $520.

d. To record accrued waged owed at the end of July, $290.

Prepare Adjusted Trail Balance on July 31.

Cruz Auto Detail

Adjusted Trail Balance

10. On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountant listed the following chart of accounts:

Cash Supplies Prepaid Insurance Equipment

Furniture and Fixtures Accounts Payable

N. B. Edgar, Capital N. B. Edgar, Drawing

Laundry Revenue Wages Expense

Rent Expense Utilities Expense Miscellaneous Expense

During July, the following transactions were completed:

a.Edgar deposited $20,000 in a bank account in the name of the business.

b.Bought tables and chairs for cash, $450

c.Paid the rent for the current month, $705

d.Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 in cash and

placing the balance on account.

e.Bought laundry supplies on account from Borkal Distributors, $410.

f.Sold services for cash, $862.

g.Bought insurance for one year, $468.

h.Paid on account to Eldon Equipment, a creditor, $550.

i.Received and paid the electric bill, $118.

j.Paid on account to Borkal Distributors, a creditor, $145.

k.Sold services to customers for cash for the second half of the month, $881.

l.Received and paid the bill for the business license, $45.

m.Paid wages to an employee, $1,146.

n.Edgar withdrew cash for personal use, $875.

Instructions

Record the transactions in the T accounts.

Prepare an income statement as for July 31.

1．Complete the translation between Chinese and English:

（1）残值

（2）折旧

（3）比率分析法

（4）owner’s equity

（5）会计年度

（6）坏账

（7）复式记账

（8）备用金

（9）current assets

（10）毛利

（11）先进先出法

（12）balance sheet

（13）结构分析法

（14）集团公司

（15）transaction

（16）短期偿债能力

2．Label the following accounts as asset (A), liability (L), owner’s equity (OE), revenues (R)

3. Answer the question related to the topic of the conversation

Answer in English the question related to the topic of the conversation

In inventory accounting, we need compute the amounts of cost for good sold and ending inventory. However, the inventory of some firms is sufficiently similar that the firm can’t feasibly use specific identification costs. So it must make some assumption to compute the cost of units sold and units remained in inventory, which is called cost flow assumptions, and one of them is LIFO. LIFO usually doesn’t reflect physical floes, but firms use it since in a period of rising acquisition costs. LIFO’s higher (than FIFO) cost-of-goods-sold figure reduces reported income and income taxes.

4. Casey Electronics’ ending i nventory consists of 182 Model M43 CD players acquired through various purchases, as follows:

34 Units(beginning inventory) @ $270 each = $9180

. 60 Units(first purchase) @$282 each = 16920

. 88 Units(second purchase) @$298 each = 26224

182 Units $52324

5. You are given the following balance sheet and income statement for 2002 and 2003

(1) current ratio = current assets / current liabilities

= 2,500 / 1,500 = 1.67

(2) debt to equity ratio = total liabilities / total stockholders equity

= 2,500/3,300 = 75.76%

(3) quick ratio = (current assets – inventories) / current liabilities

= 1,300 / 1,500 = 0.86

6. Translate the followings into Chinese

在实务中，会计有不同的分类。最通常的是财务会计和管理会计。其他领域包括成本会计，环境会计，税务会计，国际会计，非盈利会计和社会会计。

7．Choose the best answer from A, B, C, D to complete the sentence or to answer the question:

（1）C （2）C （3）B

8．Casey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:

164 Units @ $312 each = $51168

. 18 Units @$298 each = $5364

182 Units $56532

9．On July 1, Cruz opened Cruz Auto Detail company .

(1) Record the transactions with “Dr.”and “Cr.”.

1.Cash 70,000

L.A. Cruz, Capital 70,000

2.Equipment 43,000

Cash 43,000

3.Equipment 7,000

Accounts Payable 7,000

4.Accounts Payable 2,000

Cash 2,000

5.Supplies 8,000

Accounts Payable 8,000

6.Cash 3,520

Income from Service 3,520

7.Rent Expense 900

Cash 900

8.Prepaid Insurance 360

Cash 360

9.Advertising Expense 400

Accounts Payable 400

10.Accounts Receivable 1,050

Income from Services 1,050

11.Accounts Payable 2,000

Cash 2,000

12.Utilities Expense 160

Cash 160

13.Accounts Payable 400

Cash 400

14.Wages Expense 1,400

Cash 1,400

15.Equipment 1,500

Cash 600

16.Cash 850

Accounts Receivable 850

17.Cash 2,700

Income from Service 2,700

18.L.A. Cruz, Drawing 3,000

Cash 3,000

(2)Prepare Adjusted Trail Balance on July 31.

Cruz Auto Detail

Adjusted Trail Balance

10. On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountant listed the following chart of accounts:

Cash

NB Capital

Furniture Rent expense equipment

NB Company

Income statement

For month ended July 31 Revenue:

Laundry revenue $1743 Expenses:

Wages expense $1146

Rent expense 705

Utilities expense 118

Miscellaneous expense 45

Total Expenses 2014 Net loss $271

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