2024年5月9日发(作者：华硕客服)

《财会专业英语》期

the following into corresponding groups. (15 points)

on hand receivable to suppliers

4. Other receivables loans assets

of production year profit 9. Capital reserve

终试卷

loans payables 12. Con-operating expenses

expenses of sale 15. Accrued payroll

AssetsLiabilitiesOwner’s

equtiy

CostProfit

loss

and

find the best answers to the following questions. (25 Points)

the account Co. performs services on account when Aftin collects

receivable

increase do not change

’s equity decreases decrease

2. A balance sheet report .

A. the assets, liabilities,

B. the change in the owner

and owner’s equity on a particular

’s capital during the period

date

C. the cash receipt and cash payment during the period

D. the difference between revenues and expenses during the period

about the assets and liabilities at the end 3. The following information

of 20 x 1 and 20 x 2 is given below:

20 x 1

Assets

Liabilities

$ 75,000

36,000

20 x 2

$ 90,000

45,000

how much the owner’sequity at the end of 20 x 2 ?

A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000

4. Traylor Company paid $ 2,850 on account. The effect of this transaction

on the accounting equation is to .

A. Decrease assets and decrease owner

B. Increase liabilities and decrease owner

C. Have no effect on total assets

D. Decrease assets and decrease liabilities

5. The entry to record the collection

is .

A. Payable

Cr. Cash

B.

Cr. Accounts Receivable

C.

Cr. Account Payable

D.

Cr. Service Revenue

890

890

890

890

890

890

890

890

of $ 890 from a customer on account

’s equity

’s equity

6. The ending Cash account balance is $ 57,600. During the period, cash

receipts equal $ 124,300. If the cash payments during the period total

$ 135,100, then the beginning Cash amount must have

A.$ 68,400 B.$ 46,800

C.$ 181,900 be determined from the information

given

7. Use the following selected information for the Alecia Company to

calculate the correct credit column total for a trial balance .

Accounts receivable

Accounts payable

Building

Cash

Capital

$ 7,200

$ 6,900

$ 179,400

$ 15,800

$ 64,000

Insurance expense

Salary expense

Salary payable

Service revenue

A.$ 201,000

B.$ 137,100

C.$ 265,000

D.$ 74,500

8. ABC paid $500 for inventories

inventories

$ 6,500

$ 56,100

$ 3,600

$ 190,500

in cash ,and purchased additional

on account for $700 in the month. At the end of the month,ABC

paid $300 of the account is the balance in the inventoryies account?

A $ 500

B.$ 900

C.$ 1,200

D.$ 1,500

debit side of an account is used to record

C. increases or decreases,depending on the type of account

,began the year with total assets of $120,000,liabilities

owner’s equity of $50,

of $70,000,and

the year ABC earned revenue of $110,000 and paid

$20,000 in the business .how espenses of $30, also invensted an additional

much is the owner’s equity at the end of the year?

A. $150,000 B.$180,000

C.$190,000 D.$220,000

11．Which of the following is true? __________.

A. Owners’ Equity - Assets = Liabilities

B. Assets –Owners’ Equity = Liabilities

C. Assets + Liabilities = Owners

D. Liabilities = Owners

’ Equity

’ Equity + Assets

account? _____ ________.12．Which of these is an example of an liability

A. Service Revenue B.

C. Accounts Receivable D.

Cash

Short-term loans

13．Which of the following is a correct statement of the rules of debit

and credit? ______.

A. Debits increase assets and decrease liabilities

B. Debits increase assets and increase owners

C. Credits decrease assets and decrease liabilities

D. Credits increase assets and increase owners

14．If earnings haven

’ equity

’ equity

’t been distributed as dividends, it should have

been retained in the company. The name of this portion of number listed

in the balance sheet is ____________.

A. paid-in capital B. retained earnings

C. dividend D. cash

15．Please select the components which should be deducted from the original

value of plant assets when we compute their net value _______.

A. Merchandise inventory B. Income tax payable

C. Accumulated depreciation D. Retained earnings

16． Which of the following would not be included on a balance sheet?

A. Accounts receivable. B. Accounts payable.

C. Sales. D. Cash.

17. Remington provided the following information about its balance sheet:

Cash $ 100

Accounts receivable 500

Stockholders' equity 700

Accounts payable 200

Short-term loans 1,000

Based on the information

liabilities?

provided, how much are Remington's

A. $200. B. $900. C. $1,200. D. $1,700.

18. Gerald had beginning total stockholders' equity of $160,000. During

the year, total assets increased by $240,000 and total liabilities

increased by $120,000. Gerald's net income was $180,000. No additional

investments were made; however, dividends did occur during the year.

How much were the dividends?

A. $20,000. B. $60,000. C. $140,000. D. $220,000.

the assets of a business are $162,600 and the liabilities

much is the owner’s equity?

A..$76,600 B. $248,600. C. $147,000. D. $250,000.

Co. purchases on account when Aftin pay the account payable

increase do not change

’s equity decreases decrease

income statement reports .

A. the assets, liabilities,

B. the change in the owner

and owner’s equity on a particular

’s capital during the period

date

are $86,000,how

C. the cash receipt and cash payment during the period

D. the difference between revenues and expenses during the period

following information about the assets and liabilities at the end of 20

20 x 1 20 x 1 and 20 x 2 is given below:

x 2

Assets

Liabilities

$ 75,000

36,000

$ 90,000

45,000

how If net income in 20 x 2 was $ 1,500 and there were no withdrawals,

much did the owner invest?

A.$ 4,500 B.$ 6,000

C.$ 45,000 D.$ 43,000

Company receive $ 2 850 on account. The effect of this transaction on

the accounting equation is to .

A. Decrease assets and decrease owner

B. Increase liabilities and decrease owner

C. Have no effect on total assets

D. Decrease assets and decrease liabilities

entry to record the collection of $ 8000 from a customer on account

is .

A. Payable 8000

8000

B.

Receivable

C.

Payable

D.

Revenue

8000

8000

8000

8000

8000

8000

’s equity on

’s equity

’s equity

list of a business entitys assests,liabilities,and owner

a given date is

balance sheet income statement

statement of cash flow C. A retained earnings statement

III. Translate the following sentences into Chinese.(10 points)

accounting profession today is changing rapidly.

are what you are what you

original voucher is

’s Equty is what

or filled

’s left over .

in what business obtained

transactions took place.

ly an asset account will have a debit balance.

term “debit” is often abbreviated to “Dr.”

IV. Prepare a convenient bank reconciliation form according to the