会计专业英语期末考试试卷1
① 财务会计英文试题
FINANCIAL ACCOUNTING
编号 成绩
true or fault
1.Russll'Retail bought goods at $10000 which are marked up to $12500.What was the gross profit rate?
a) $25% b)20% c)12.5% d)15%
2.Gooden Company purchased and began depreciating a new truck on April 1,1999.The truck cost $60000,has a five-year service life, and a $12000 resial value. Assuming use of the double-declining method, what is the 1999 depreciation expense?
a) $13440 b)$14400 c)$16800 d)$18000
3.A Co. purchased $8000 of merchandise on July 9 from B Co., FOB shipping point, term 2/10,n/30. Freight charges of $200 were paid by B Co. If A Co. settled the transaction on July 17, the company would pay:
a)$7840 b)8040 c)8036 d)8200
4.Extraordinary items are:
a)disclosed on the statement of retained earnings.
b)disclosed as part of income from continuing operations
c)unusual or infrequent in nature
d)unusual and infrequent in nature
5.Accumulated depreciation, as the term is used on financial accounting represents:
a)cash set aside to replace plant assets when they are worn out
b)earnings retained in the business that will be used to purchase another plant asset when the present asset becomes fully depreciated
c)the portion of the cost of an asset that has been written off as expense since acquisition
d)an expense to be shown on the income statement
6.Using the data presented below, calculate the cost of goods sold for the ABC Company for 1999.
Current ratio 3.5
Acid ratio 3
Current liabilities 12/31/1999 $600000
Inventory 12/31/1998 $500000
Inventory turnover 8
The cost of goods sold for the ABC Company of 1999 was:
a)$1600000 b)$2400000 c)$3200000 d)$6400000
7.Which of the following transactions would result in an increase in the current ratio if the ratio is presently 2:1?
a) repaid a 90-day loan
b)purchased merchandise on account
c)liquidated a long-term liability
d)received payment of an accounts receivable
e)none of the above
8.An aging schele indicated that M Co. had $12500 of uncollectible accounts. Yet, the adjusting entry for bad debts expense was prepared for only $6000. This situation arose because:
a) There was a $6500 debit balance in the Allowance for Bad Debts account prior to adjustment.
b) There was a $6500 credit balance in the Allowance for Bad Debts account prior to adjustment.
c) The Bad Debts expense account had an existing balance of $6500
d) $6500 of uncollectible accounts were written off ring the accounting period.
9.The LIFO inventory valuation method:
a) is acceptable only if a company sells its newest goods first.
b)will result in higher income levels than FIFO in periods of rising prices.
c)will result in a match of fairly current inventory cost against recent selling prices on the income statement.
d)cannot be used with a periodic inventory system .
10.Four years ago, Harrison company invested $500,000,acquired 25% interest equity in M Co. During the next 3 years, M Co. reported earnings of $300,000 and paid dividends of $200,000. In the current year, M Co. reported earnings of $30,000 and paid dividends of $10,000. If Harrison use the equity method, the balance of the investment account and the current income from the investment should be respectively:
a) $582,500 and $7500
b)$530,000 and $7500
c)$530,000 and $2500
d)$500000 and $2500
Bonds Transactions(15%):
ABC company sold $800,000 of its 9%, 20 years bonds on April 1,1999, at 105. The semi-annual interest payment dates are April 1 and October 1.The effective interest rate is 8%. The company fiscal year ends Dec.31.
Requirements:
Prepare journal entries to record:
1. The bond issuance on April.1, 1999.
2. The first interest payment and amortization of premium on Oct.1(using effective interest method)
3. The amortization of premium and interest expense on Dec.31,1999.(using straight-line method).
XYZ Co. was formed on Jan.1999. The company is authorized to issue 100000 shares of $20 par-value common stock and 30000 shares of 6%, $10 par-value preferred stock. The following selected transactions occurred ring the year(15%):
1. Issued 80000 shares of common stock at $35 per share.
2. Issued 14000 shares of preferred stock at $12 per share.
3. Required 5000 shares of treasury stock for $40 per share.
4. Sold 500 shares of treasury stock at $25 per share.
5. Declared cash dividend for $15000.
Requirement:
Make journal entries based on the information given above(compute the cash dividend for common stock and preferred stock respectively)
Statement of cash flow(30%)
Paper 1 Accounting Reports
Information One： Colwell Corporation
Income Statement
For 2003
Sales $ 3,000,000
Cost of goods sold 1,200,000
$ 1,800,000
Expenses
Selling &administrative $ 1,455,000
Building depreciation 25,000
Equipment depreciation 70,000 $ 1,550,000
$ 250,000
Other revenue (expense)
Interest expense $ (200,000)
Loss on sale of equipment (5,000)
Gains on sale of L-T investment 15,000 (190,000 )
Income before income taxes $ 60,000
Income taxes 20,000
Net income $ 40,000
Information Two： Statement of Retained earning
For 2003
Retained earnings, 1/1/2003 $ 450,000
Add: Net income 40,000
$ 490,000
Less: Cash dividends 15,000
Retained earnings,12/31/2003 $ 475,000
Information Three： Colwell Corporation
Comparative Balance Sheet
Dec.31,2002 and 2003
Assets 2003 2002
Current assets
Cash $ 100,000 $ 50,000
Accounts receivable (net) 400,000 375,000
Inventory 425,000 450,000
Prepaid selling expenses 5,000 4,000
Total current assets $ 930,000 $ 879,000
Property, plant & equipment
Land $ 200,000 $ 115,000
Building 1,450,000 1,250,000
Accumulated depreciation: building (50,000) (25,000)
Equipment 725,000 800,000
Accumulated depreciation: equipment (250,000) (260,000)
Total property, plant & equipment $2,075,000 $ 1,880,000
Other assets
L--T investment $ 880,000 $ 1,000,000
Total assets $ 3,885,000 $ 3,759,000
Liabilities & Stockholders' Equity
Current liabilities
Accounts payable $ 470,000 $ 340,000
Notes payable --- 300,000
Income taxes payable 40,000 39,000
Total current liabilities $ 510,000 $ 679,000
L-T liabilities
Bonds payable $ 2,070,000 $ 2,000,000
Stockholders' equity
Common stock, par value $ 1 $ 195,000 $ 130,000
Paid-in capital in excess of par 635,000 500,000
Retained earnings 475,000 450,000
Total stockholders' equity $ 1,305,000 $ 1,080,000
Total liabilities &stockholders' equity $ 3,885,000 $ 3,759,000
Additional Information extracted from Colwell's accounting records:
1.A parcel of land which cost $85,000 was purchased for cash on Oct.19.
2.A building having a fair market value of $200,000 was acquired on the last day of the year in exchange for 65,000 shares of the company's $1 par-value common stock.
3.Equipment of $100,000 was disposed of for cash on May 1.
4.Equipment of $25,000 was purchased on Nov.1.
5.The notes payable relate to money borrowed from First Pacific Trust in late 1998.
6.$120,000 of long-term investments was sold for $135,000, generated a gain of $15,000.
7.Bonds of $70,000 were issued at face value on Feb.14.
Requirements:
Prepare the Statement of Cash Flow in good form for Colwell Corporation under indirect approach.
② 会计专业英语题的几道选择题
Inventory
c. It has sufficient cash to pay its debts as they fall e
d. None of the above
b. Increase in an asset, increase in owner’s equity
③ 会计 英语考试
一、会计考试
1、首先是要考试的是会计从业考试。
会计从业资格考试是由国家财政部组织的全国性考试，一般由省级财政部门组织，考试及报考时间全国各省有差异。该考试实行全国统一大纲，各地自行编制教材及安排考试时间的政策，考试大多涉及《财经法规与职业道德》、《会计基础与实务》（或为《会计实务》与《会计基础知识》）、《初级会计电算化》，考试通过后可获得会计从业资格证书。
2、会计职称考试：
（1）．初级会计资格：考试科目包括《初级会计实务》和《经济法基础》。取得会计从业资格。
（2）．中级会计资格：考试科目包括《中级会计实务》、《财务管理》和《经济法》。
（3）．高级会计资格：考试科目为《高级会计实务》。
参加初级会计资格考试的人员，必须在一个考试年度内通过全部科目的考试，方可获得初级资格证书。参加中级会计资格考试的人员，必须在连续的两个考试年度内，通过全部科目的考试，方可获得中级资格证书。参加高级会计资格考试的人员，达到国家合格标准的，取得高级会计师资格考试成绩合格证；达到本地区、本部门当年评审使用标准的，取得本地区、本部门当年参评使用标准的成绩证明。
3、注会考试：
考试划分为专业阶段考试和综合阶段考试。考生在通过专业阶段考试的全部科目后，才能参加综合阶段考试。
专业阶段考试科目：会计、审计、财务成本管理、公司战略与风险管理、经济法、税法6个科目；
综合阶段考试科目：职业能力综合测试（试卷一、试卷二）；
参加注册会计师全国统一考试的应考人员，专业阶段考试的单科考试合格成绩5年内有效。对在连续5个年度考试中取得专业阶段全部科目考试合格成绩的应考人员，财政部考委会颁发专业阶段考试合格证书。
4、还有其他关于会计的考试。
二、英语考试
1、英语等级考试
全国英语等级考试（Public English Test System，简称PETS），是教育部考试中心设计并负责的全国性英语水平考试体系。作为中、英两国政府的教育交流合作项目，在设计过程中它得到了英国专家的技术支持。 级别划分为PETS－1至5级。
教育部考试中心负责解释PETS各级考试的水平；考生成绩的使用权在录取部门或用人单位。作为社会性考试，PETS不具有评价普通中学和大学校内英语教学水平的功能；拒绝向考生的教学或辅导单位提供考生成绩。任何人不得用此项考试的成绩评价、干扰校内正常的英语教学，不得用PETS考试成绩代替普通中学和大学的英语结业考试。
2、大学英语考试
大学英语四、六级考试作为一项全国性的教学考试由“国家教育部高教司”主办，分为四级考试 (CET-4) 和六级考试 (CET-6)，每年各举行两次。由国家教育部任命成立"全国大学英语四、六级考试委员会"，考试委员会由全国若干重点大学的有关教授和专家组成， 设顾问二人，主任委员一人，副主任委员若干人，专业委员会委员和咨询委员会委员各若干人。全国大学英语四、六级考试委员会在学术上、组织上对大学英语考试负责。部分考务工作由"教育部考试中心"负责。
3、专业英语考试
为检测本科英语专业教学大纲执行情况而进行的本科教学考试，主要有英语专业四、八级统测(Test for English Major简称TEM)。各自都有相应的报考要求。凡未通过基础阶段（TEM4）统测的考生，也可参加高年级阶段（TEM8）的统测。报名时间为每年的11月或12月，具体时间以各高校教务处的通知为准，凭所在高校的学生证集体报名——不接受其他学校的报名。
4、职称英语考试
全国专业技术人员职称英语等级考试共分三个专业类别：综合类、理工类、卫生类。每个专业类别的考试各分A、B、C三个等级。每个级别的试卷内容，除综合类外，普通英语和专业英语题目各占50%。三个等级考试的总分各为100分，考试时间均为2小时。
5、还有其他英语考试比如雅思、托福、GRE，很多很多，就是看自己怎么选择了。
④ 急求电大2012年7月期末考试《基础会计》试卷号2003，和英语I（1）试卷号2204，和邓论试卷号2001，
我也想要呀，待会就考试了，哪位大师可以帮帮我，试卷号2003，2001，2006，谢谢了，邮箱[email protected]
⑤ 求会计英语试题答案
A公司于2010年复1月2日以22万（美）元收购制了B公司44%的有表决权的股票。A公司在B公司这44%的股权使A公司对B公司的运营与财务政策有能力行使重要影响力。2010年B公司盈利10万，分得红利5万。B公司报告截止2011年6月30日的盈利为15万，截止2011年12月31日的盈利为20万。2011年7月1日，A公司将其在B公司的一半股份以16万现金卖掉。B公司于2011年10月1日分得红利6万。
你的问题呢？
⑥ 会计专业英语试题 你敢答，我就敢给分儿，采用再加分！
我不会，没考过会计
⑦ 急求电大2012年1月期末考试《基础会计》试卷号2003，和英语I（1）试卷号2204答案，急求。
电大历年试卷及答案 可以发你邮箱，请查收
⑧ 会计专业英语题 帮别人做的 我一点都不懂 选择题 和 判断题
1d（本题是问财务报表的使用者，应该都是）
2a（资产和负债应该是构成平衡的两大内科目）
3d(通过赊账交易形成容的资产应该记为什么——应收账款)
4c（商品库存被高估会导致——我觉得是毛利被高估)
5d(如果优先股有应付股利，那么他应该能交易)
6a(使用债券而不是股票的潜在好处)
7d（最能描述会计的是）
8d（计算折旧时不需考虑——我觉得是票面价值，忘了，你再看看)
9a（哪一项是实收资本里的科目，选项分别是现金，股票股利，组织花费，优先股，这个也不太清楚了，你再看看）
10c（如果市场利率8%，实付半年利率6%的片面价值100000美元的债券，那么）
判断
1
对
2
对
3错
4
对
5
对
6
对
7
对
⑨ 英文会计题目-1
那么难啊