《会计专业英语》模拟题一．单项选择题1.The Realization Principle indicates that revenue usually should be recognizedand recorded in the accounting record, .A. when goods are sole or services are rendered to customersB. when cash is collected from customersC. at the end of the accounting periodD. only when the revenue can be matched by an equal dollar amount of expenses2. The Matching Principle: .A. applies only to situations in which a cash payment occurs before an expense is recognizedB. applies only to situations in which a cash receipt occurs before revenue is recognizedC. is used in accrual accounting to determine the proper period for recognition of expensesD. is used in accrual accounting to determine the proper period in which to recognize revenue3. Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to .A. decrease assets and decrease owner’s equityB. increase liabilities and decrease owner’s equityC. have no effect on total assetsD. decrease assets and decrease liabilities4. Which of the following concepts belongs to accounting assumption? .A. ConservationB. Money measurementC. MaterialityD. Consistency5. Which of these is/are an example of an asset account?___A. service revenueB. withdrawalsC. suppliesD. all of the above6. Which of these statements is false? .A. increase in assets and increase in revenues are recorded with a debitB. increase in liabilities and increase in owner’s e quity are recorded witha creditC. increase in both assets and withdrawals are recorded with a debitD. decreases in liabilities and increase in expenses are recorded with a debit二．判断题1. Accounting provides financial information that is only useful to business management. ( )2. The accounting process generates financial reports for both “internal” and “external” users. ( )3. The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.（）4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.（）5. The ledger account provides a chronological order of transactions.（）6. Post reference columns are found only in the journal, not in the ledger.（）ually two signatures are required on a business check for it to be valid.（）8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. （）9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."（）10. A leasehold is an example of a long-life asset.（）11. The accounting reporting period agrees to the calendar year. ( )12.An increase in permanent capital is recorded as a credit to the account. ( )13. Dollar signs are used in the amount areas of the ledger accounts. ( )14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ( )15. Every business transaction is first recorded in the journal. ( )16.Internal control of operations is equally complex in a small and in a large organization. ( )17.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ( )18.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.( )19. A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ( )20.Depreciation expense is usually recorded at least once a year. ( )21.Amortization is the conversion of the cost of an intangible asset to an expense. ( )三．翻译题1. Sole Proprietorship Enterprises2. Profit cost and capital cost principle3. Double entry system4. Source documents5. Environmental accounting6. Matching principle7. Gross profit 8. Perpetual inventory system9. Intangible assets 10. 原始凭证11. 固定资产四．完成下列等式1. Accounting Equation：Assets =2. Perpetual inventory system：Ending Inv. =五．编制银行存款余额调节表The following information pertains to ABC company:（1）cash balance per bank July 31, $7263（2）July bank service charge not recorded by the depositor $15（3） cash balance per book July 31, $7190（4） Deposits in transit July 31, $1700（5）Note for $1000 collected for ABC in July by bank plus interest $36, and charge $20 for service. The collection has not been recorded byABC and no interest has been accrued（6）Outstanding checks July 31 , $772Prepare Bank reconciliation at July 31.六．编写借贷会计分录On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountantlisted the following chart of accounts:Cash Supplies Prepaid Insurance EquipmentFurniture and Fixtures Accounts PayableN. B. Edgar, Capital N. B. Edgar, DrawingLaundry Revenue Wages ExpenseRent Expense Utilities Expense Miscellaneous ExpenseDuring 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, $450c.Paid the rent for the current month, $705d.Bought washers and dryers from Eldon Equipment, $17,400, paying $4,000 incash 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.Sod 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.InstructionsRecord the transactions with “Dr.” and “Cr.”七．编制试算平衡表The bank statement of LA Company shows a final balance of $2119 as of March 31, the balance of the cash in the ledger as of that is $1552, LA accountant has taken the following steps.Prepare bank reconciliation at March 31.(1) Noted that the deposit made on March 31 was not recorded on the bank statement, $762.(2) Noted outstanding checks: no.921, $626. no.985, $69. no.986, $438.(3) Noted credit memo: note collected by the bank from ABC company ,$200, not recordedin the journal.(4) Noted debit memo: collection charge and service charge not recorded in the journal, $4.八．存货成本计算C asey Electronics’ ending inventory consists of 182 Model M43 CD players acquired through various purchases, as follows:Specific Purchase Number of Units Cost per Unit Total CostB e g i n n i n g i n v e n t o r y34$270$9180First purchase 60 282 16,920Second purchase 256 298 76,288Third purchase 164 312 51,168Total units available 514 $153,556Of 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?九．设立T形账户并编制试算平衡表(1) May1: Jill Jones and her family invested $8,000 in BBE Company and received 800 shares ofstock.(2) May2: BBE purchased an equipment for $2,500 cash.(3) May 8: BBE purchased a $15,000 truck. BBE paid $2,000 in cash and issued a note payablefor the remaining $13,000.(4) May 18: BBE sold services on account to ABC Lawns, $150. ABC Lawns agree to pay BBEwithin 30 days.(5) May 29: BBE provided services for a client and received $750 in cash.(6) May31:BBE purchased gasoline for the truck for $50 cash.Please Analyze the above transactions of BBE Company, set up its "T" accounts, and prepare a trial balance.参考答案：一．单项选择题1.A2.C3.D4.B5.C6.A二．判断题1.F2.T3.T4.T5.F6.F7.T8.F9.T 10.F11.F 12.T 13.F 14.F 15.T 16.F 17.F 18.T 19.T 20.T 21.T三．翻译题1. 独资企业2. 划分收益性支出与资本性支出3. 复式记帐法4. 原始凭证5.环境会计6. 配比原则7. 毛利8. 永序盘存制9.无形资产10. source document 11.fixed asset四．完成下列等式1. Accounting Equation：Assets = Liabilities + Owner's Equity2. Perpetual inventory system：Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold五．编制银行存款余额调节表ABC CompanyBank ReconciliationJuly 31 20Bank statement balance, July 31 $7263 Add. Deposits In Transit 17008963Deduct: Outstanding checks 772 Adjusted bank statement balance 8191Ledger balance of cash $7190 Add. Credit memo 10368226 Deduct: Bank service charge 2015Adjusted ledger balance of cash 8191六．编写借贷会计分录A Dr. Cash 20000Cr. N. B. Edgar, Capital 20000B Dr. Furniture and Fixtures 450Cr. Cash 450C Dr. Rent Expense 705Cr. Cash 705D Dr. Equipment 17400Cr. Cash 4000Accounts Payable 13400E Dr. Supplies 410Cr. Accounts Payable 410F Dr. Cash 862Cr. Laundry Revenue 862G Dr. Prepaid Insurance 468Cr. Cash 468H Dr. Accounts Payable 550Cr. Cash 550I Dr. Utilities Expense 118Cr. Cash 118J Dr. Accounts Payable 145Cr. Cash 145K Dr. Cash 881Cr. Laundry Revenue 881L Dr. Miscellaneous Expense 45Cr. Cash 45M Dr. Wages Expense 1146Cr. Cash 1146N Dr. N. B. Edgar, Drawing 875Cr. Cash 875七．编制试算平衡表LA CompanyBank reconciliationMarch 31 2004Bank statement balance, March 31 $2119Add. Deposits In Transit 7622881Deduct: Outstanding checksNo. 921 $626No. 985 69No. 986 438 1133Adjusted bank statement balance 1748Ledger balance of cash $1552Add. Note collected by bank 2001752Deduct: Bank service & collection charges 4Adjusted Ledger Balance of Cash 1748八．存货成本计算34 Units(beginning inventory) @ $270 each = $918060 Units(first purchase) @ $282 each = 16920 88 Units(second purchase) @ $298 each = 26224182 Units $52324九．设立T形账户并编制试算平衡表BHK CompanyTrial BalanceMay 31,2005Cash ＄4200Accounts Receivable ＄150Plant Assets ＄17,500Notes Payable ＄13,000 Capital Stock ＄8000 Sales Revenue ＄900 Operating Expense ＄50Total ＄21,900 ＄21,900。