会计英语试卷
------ ------- I 、Single Choice Questions
共20小题，每小题 1分，共20分）
每小题2分，共20分）
题，每小题3分，共30分）
Compa ny,for Sept. 2012 is prese nted below:
简的金融信息服务公司,2012年9月提出如下：
1. Sept. 3, Ja ne in vested $50,000 cash to start a new bus in ess;
1。 9月3日,简投资50000美元现金来开始一个新的业务 ；
2. , purchased a new equipme nt for cash $4000;
2。9月，购买了新设备对现金 4000美元；
3. , the company provided services to Lee Store and received $4,800 cash;
3。李,公司提供服务，存储和获得了 4800美元的现金；
True or False
（本题共 10小题，
（本题
III 、Double Entries
（本题共 10小
Finan cial in formatio n of Jane ' s Service
4. , purchased pens, exercise books and fax paper , $850, on acco unt from AAA Co.;
4。，购买钢笔、练习本和传真纸,850美元，因为从AAA有限公司；
5. , Jane paid rent expe nses $12000 for one year; 5。，简付房租费用12000美元一年；|
6. , paid $850 cash to AAA Co.(see tran sacti on 4);
6。AAA公司，支付了850美元现金。(参见事务4);
7. , due to cash limits the compa ny borrowed $20000 from the National Bank. Company issued a note that had one-year term and carried 12%annual in terest rate.
7。，由于现金限制了公司从国家银行借了20000美元。公司发布了一个注意，为期一年的任期，年利率12%
8. , Jane sig ned up a con tract with XYZCompa ny
to provide cleaning service, and received an
adva need cash payme nt in the amount of $9600 and the term of the con tract was one year.
& ,简与XYZ公司签署了一份合同，提供清洁服务，并得到了一个先进的现金支付的9600美元，合同的期限是一年。
Required:
要求：
1.
Make the double tran sacti ons.
Make the adjusting entries of transaction 7 and 8 at the end of year 2012.
1。让所有事务的双重条目。
使事务的调整分录 7和8 2012年年底。
题，每题1分，共15 分）
分，第二大题 8分，共15分）
1. Assume Lucy ' s Company acquired a mach ine and two separate tools to it pay ing totally $4500. The real market values of such assets provided they are bought separately are $2700, $1620 and $1080 respectively. Required: Using the in formatio n actual price of the assets.
1。认为露西的公司获得了机和两个单独的工具完全支付
4500美元。这些资产的真正市场价
值提供他们分别买了 2700美元，分别为1620美元和1080美元。 要求： 使用这些信息来计算资产的实际价格。
en tries of all
（本题共 10小题，第
2分， 第六至十小
V. Case （本题共 2大题，第一大题 7
to calculate the
IV. Translation
一至五小题，每题
2 . At the begi nning of year 1, a bus in ess buys
a machi ne for $60 000 cash. It is estimated that the machine will be used for 3 years, whenit will have a scrap value of $6 000 un der straight-l ine method。Required:
Calculate the depreciati on expe nse to be charged for one year, and the Net Book Value of the machi ne at the end of Year 1
2. 在年初1,业务购买机器60美元000现金。据估计，机器将用于3年，当它将有一个废品价值$ 6 000 在直线法。
要求：
计算折旧费用要收取一年，和机器的帐面净值今年1月底
III 、Multiple Choice Questions （本题共10 小题，每小题2分，共20分）
1. Intan gible assets inelude _ BD _____
A、securities
B、franchise
C、treasury
D pate nt
1。__________________ 无形资产inelude BD
—、证券
B, 特许经营
C财政部
D专利
2. Short-term in vestme nts con sist of the following ___ ABC ___
A、held-to-maturity investments
B、trading investments
C、available-for-sale investments
D short-term loan
2。短期投资包括following ABC
一、持有到期投资
B贸易投资
C可供出售投资
D短期贷款
3. Long term liabilities consist of ___ BCD
A accounts payable
B、bonds payable
C、Iong-term notes payable
D mortgages payable
3。长期负债包括—BCD ________
一、应付账款
B应付债券
C长期应付票据
D抵押贷款支付
4. The following are the costs usually
in cluded in the historical costs of equipme nt. ABCD
A、purchase price
B、delivery costs
C、installation costs
D Cost for modification needed for intended use.
4。以下是设备的成本通常包括在历史成本。ABCD
一、购买价格
B, 运输成本
C安装成本
D,成本预期用途所需的修改。
5. The depreciati on method inelude ___ AC
A units-of-production
B、last in, first out
C、d ouble-declining-balanee
D specific identification
5。折旧方法include ____ AC _____
一、：
B, 后进先出
C, double-decli nin g-bala nee
D特定的识别
6. There are many differe nt types of bonds available to in terested in vestors. Some of the com mon forms are: AC
A、serial bonds
B、com mon stock
C、c onvertible bonds
D preferred stock
6。有许多不同类型的债券提供给感兴趣的投资者。一些常见的形式有：交流
一、串行债券
B, 普通股
C, 可转换债券
D, 优先股
7. Stockholders have the right to: ABCD
A、vote for the members of the Board of
Directors and any other items requiri ng stockholders acti on
B、receive divide nds whe n authorized by the
Board of
Directors
C、have first right of refusal when additi onal shares are issued
D Share in assets up to their investment,
if the compa ny is liquidated.
7。股东有权:ABCD
,投票给董事会的成员和其他物品需要股东的行动
B, 董事会授权之时获得股息
董事
C, 有优先取舍权，当额外的股票发行
D, 分享他们的投资资产，如果公司清算
8. A corporati on is a legal en tity; it has
a number of characteristics including __ ABCD ___
A、limited liability
B、separated legal entity
C、relative ease of transferring ownership
right
D ease of capital acquisition
&一个公司是一个法律实体，它有许多特点including___ ABCD ________
一、有限责任
B, 分离的法律实体
C, 相对轻松地转移所有权的权利
D, 缓解资本收购
9. ABC Compa ny bought a new computer, but it was agreed to pay it later. How this tran sacti on be recorded. CD
A、debit on cash in bank
B、credit on fixed asset
C、credit on account payable
D debit on fixed asset
9。ABC公司买了一台新电脑，但是同意支付。这个事务被记录下来。cd
，借记现金在银行
B信用固定资产
C信贷在应付帐款
D、借记固定资产
10. Which is true according to the T-account
ABD 10。这是真正的根据丁字式帐户
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财务会计专用英语
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