会计英语(B)试题及答案.doc

会计英语期末考试题（B卷）I. Words and terms (20%)1. bankruptcy _ 2. financial performance_ 3. debit _ 4. compound entry_5. accrual accounting_ 6. gross proceeds_7. marketable securities _ 8.operating expenses_ 9. cash flow_ 10. store credit_11.预付费用 12.累计折旧13.试算平衡 14.资产负债表 15.业主提款账户 16.坏账准备账户17.贴现利息 18.会计循环19.股 息 20.日记账 II Fill in the blanks with proper words.(20%)1. Accounting profession is sorted into _, government accounting, management accounting and _.2._,_,_are the three basic forms of business activities.3._ is considered as the heart of modern accounting.4. Basically, the T account has three parts: _, the debit and _.5. Each source document should include at least three parts: the date, the _ and _.6. After the transactions have been entered in the journal, they must be transferred to the _ and this process is called _.7. The first step of the closing entries is the _ accounts are closed by transferring their balances to the _ account.8. At the beginning of accounting period, the investment cost of marketable securities includes _, taxes, and _ .9. The accounts that cant be collected are called _ or _.10. A 60-day, 6%, $4000 note was issued on October 3rd. The note will be due on _ and the maturity value of the note is _.III. Write T ( true) before the statements which are true and (F) which are false.(5%)1. ( ) The profits and losses in a partnership must be allocated equally by the partners.2. ( ) The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating. 3. ( ) The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period. 4. ( ) The collection of the credit sales will increase the balance of Accounts Receivable. 5. ( ) The company can discount the promissory note to the bank or other financial units when it needs cash. IV. Match the classifications in Column A with the expression in Column B and write the correct letters on the lines.(15%)Column A Column BCurrent asset a. cash in the safe_ b. five-year bonds c. lathes d. drills e. accounting system softwareLong term asset f. cash in bank_ g. pencils h. stationary i. brand name j. import quotasIntangible asset k. notes receivable_ l. desks m. motion picture film n. customer and supplier relationship o. counters V. Translate the following sentences (15%)1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5. While profit is the amount of money you expect to make over a given period of time, cash is what you must have to keep your business running.VI. Calculation ( 10% ) 1. At the beginning of the year , Kevin Young company s assets were 220,000, and its owners equity was $ 123,000 . During the year, assets increased $60,000, and the liabilities decreased $ 10,000. What was the owners equity at the end of the year?2. A sale is made on August 1 for $ 400 ,terms 2/10, n/30, on which a sales return of $ 100 is granted on August 6 .What is the dollar amount received for payment in full on August 9 ? VII. Make entries (15%)Tom Vega, after receiving his degree in computer science, began his own business called A Star System Company. He completed the following transactions soon after starting the business. Make entries to record these transactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals.1. Tom began his business with a $10,000 cash investment, and a system library, which cost $920.2. Paid two months rent for an office. Rent is $360 per month.3. Purchased a minicomputer for $4,500 in cash.4. Purchased computer supplies on credit, $620.5. Collected revenue from a client, $730.6. Billed a client $450 upon completion of a short project.7. Paid expenses of $230.8. Received $450 from the client billed previously.9. Withdrew $210 in cash for personal expense.10. Paid $620 of amount owed in transaction 4.会计英语B 答案I. Words and terms1. 破产 2. 财务业绩 3.借方4.复合分录5. 权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.Prepaid Expense 12. Accumulated Depreciation 13. trial balance 14. balance sheet 15. Withdrawals Account 16. Allowance for Uncollectible Accounts 17. discount 18. accounting cycle 19. dividend 20. journal评分标准：共计20分，每题1分。中文汉字写错扣0.5分，英文1个单词拼写错误扣0.5分，两个及以上单词拼写错误该题不得分II. Fill in the blanks with proper words.1. public accounting, internal auditing2. sole proprietorships, partnerships, corporations2.The double-entry system3. Double-entry system (double-entry bookkeeping system)4. a title, the credit5. amount, a description of the transaction6. general ledger, posting7. revenue, income summary8. purchase price, commission charges9. uncollectible accounts, bad debts10. December 2nd, $4,040评分标准：共计20个空，每空1分，总计20分。每个空格，英文1个单词拼写错误扣0.5分，两个及以上单词拼写错误该题不得分III. Write T ( true) before the statements which are true and (F) which are false.1.F 2.F 3.T.4.F 5.T评分标准：共计5分，每题1分IV. Match the classifications in Column A with the expression in Column B and write the correct letters on the lines.afghk ; bcdlo ; eijmn评分标准：共计15分，每个选项1分V. Translate the following sentences1.簿记是对会计信息以时间为顺序的记录，包含在整个会计过程当中。2.日记账记录着每天的交易，并对每笔交易都有描述。3.如果预付费用在会计期末不进行调账的话，资产会被夸大而费用会被低估。4.收益表主要是用于跟踪企业的收入和费用，企业业主借此来判断企业在一段时期内的经营业绩。5.利润是企业期望在一段时期内赚取的货币总额，而现金是企业正常运作的必要条件。评分标准：共计15分，每题3分。翻译只要意思吻合不扣分；关键词没有翻译出或翻译准确，扣1-2分；一句有两处及以上翻译错误，不得分。VI. Calculation 1、At the beginning of the year:Liabilities = Assets Owners Equity = $220,000 $123,000 = $97,000 (2分)At the end of the year:Assets = $220,000 + $60,000 = $280,000Liabilities = $97,000 $10,000 = $87,000 (2分)Owners Equity = Assets Liabilities = $280,000 $87,000 = $193,000 (1分)2. The dollar amount received for payment in full on August 9 = (400-100) (400-100)*2% = 300-6 = 294 (5分)评分标准：共计10分，每题5分。没有步骤，光给出答案的不得分；步骤正确，计算错误的，扣1-2分；英语拼写或单词错误的，扣1-2分。VII. Make entries1. Dr. Cash $10,000 System Library $920 Cr. Tom Vega, Capital $10,9202. Dr. Prepaid Rent $720 Cr. Cash $7203. Dr. Minicomputer $4,500 Cr. Cash $4,5004. Dr. Computer Supplies $620 Cr. Accounts Payable $6205. Dr. Cash $730 Cr. Service Revenue $7306. Dr. Accounts Receivable $450 Cr. Service Revenue $4507. Dr. Expenses $230 Cr. Cash $2308. Dr. Cash $450 Cr. Accounts Receivable $4509. Dr. Tom Vega, Withdrawals $210 Cr. Cash $21010. Dr. Accounts Payable $620 Cr. Cash $620评分标准：共计15分，每题1.5分。使用错误会计科目，该题不得分；会计科目单词拼写错误扣0.5分，三个以上拼写错误，该题不得分；分录格式不准确，没加Dr. Cr.符号，贷方没有缩进，金额不加货币符号，金额每三位不加分隔符等错误，酌情扣分