會計專業英語期末考試試卷1
① 財務會計英文試題
FINANCIAL ACCOUNTING
編號 成績
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 會計專業英語題的幾道選擇題
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 會計 英語考試
一、會計考試
1、首先是要考試的是會計從業考試。
會計從業資格考試是由國家財政部組織的全國性考試，一般由省級財政部門組織，考試及報考時間全國各省有差異。該考試實行全國統一大綱，各地自行編制教材及安排考試時間的政策，考試大多涉及《財經法規與職業道德》、《會計基礎與實務》（或為《會計實務》與《會計基礎知識》）、《初級會計電算化》，考試通過後可獲得會計從業資格證書。
2、會計職稱考試：
（1）．初級會計資格：考試科目包括《初級會計實務》和《經濟法基礎》。取得會計從業資格。
（2）．中級會計資格：考試科目包括《中級會計實務》、《財務管理》和《經濟法》。
（3）．高級會計資格：考試科目為《高級會計實務》。
參加初級會計資格考試的人員，必須在一個考試年度內通過全部科目的考試，方可獲得初級資格證書。參加中級會計資格考試的人員，必須在連續的兩個考試年度內，通過全部科目的考試，方可獲得中級資格證書。參加高級會計資格考試的人員，達到國家合格標準的，取得高級會計師資格考試成績合格證；達到本地區、本部門當年評審使用標準的，取得本地區、本部門當年參評使用標準的成績證明。
3、注會考試：
考試劃分為專業階段考試和綜合階段考試。考生在通過專業階段考試的全部科目後，才能參加綜合階段考試。
專業階段考試科目：會計、審計、財務成本管理、公司戰略與風險管理、經濟法、稅法6個科目；
綜合階段考試科目：職業能力綜合測試（試卷一、試卷二）；
參加註冊會計師全國統一考試的應考人員，專業階段考試的單科考試合格成績5年內有效。對在連續5個年度考試中取得專業階段全部科目考試合格成績的應考人員，財政部考委會頒發專業階段考試合格證書。
4、還有其他關於會計的考試。
二、英語考試
1、英語等級考試
全國英語等級考試（Public English Test System，簡稱PETS），是教育部考試中心設計並負責的全國性英語水平考試體系。作為中、英兩國政府的教育交流合作項目，在設計過程中它得到了英國專家的技術支持。 級別劃分為PETS－1至5級。
教育部考試中心負責解釋PETS各級考試的水平；考生成績的使用權在錄取部門或用人單位。作為社會性考試，PETS不具有評價普通中學和大學校內英語教學水平的功能；拒絕向考生的教學或輔導單位提供考生成績。任何人不得用此項考試的成績評價、干擾校內正常的英語教學，不得用PETS考試成績代替普通中學和大學的英語結業考試。
2、大學英語考試
大學英語四、六級考試作為一項全國性的教學考試由「國家教育部高教司」主辦，分為四級考試 (CET-4) 和六級考試 (CET-6)，每年各舉行兩次。由國家教育部任命成立"全國大學英語四、六級考試委員會"，考試委員會由全國若乾重點大學的有關教授和專家組成， 設顧問二人，主任委員一人，副主任委員若幹人，專業委員會委員和咨詢委員會委員各若幹人。全國大學英語四、六級考試委員會在學術上、組織上對大學英語考試負責。部分考務工作由"教育部考試中心"負責。
3、專業英語考試
為檢測本科英語專業教學大綱執行情況而進行的本科教學考試，主要有英語專業四、八級統測(Test for English Major簡稱TEM)。各自都有相應的報考要求。凡未通過基礎階段（TEM4）統測的考生，也可參加高年級階段（TEM8）的統測。報名時間為每年的11月或12月，具體時間以各高校教務處的通知為准，憑所在高校的學生證集體報名——不接受其他學校的報名。
4、職稱英語考試
全國專業技術人員職稱英語等級考試共分三個專業類別：綜合類、理工類、衛生類。每個專業類別的考試各分A、B、C三個等級。每個級別的試卷內容，除綜合類外，普通英語和專業英語題目各佔50%。三個等級考試的總分各為100分，考試時間均為2小時。
5、還有其他英語考試比如雅思、托福、GRE，很多很多，就是看自己怎麼選擇了。
④ 急求電大2012年7月期末考試《基礎會計》試卷號2003，和英語I（1）試卷號2204，和鄧論試卷號2001，
我也想要呀，待會就考試了，哪位大師可以幫幫我，試卷號2003，2001，2006，謝謝了，郵箱[email protected]
⑤ 求會計英語試題答案
A公司於2010年復1月2日以22萬（美）元收購制了B公司44%的有表決權的股票。A公司在B公司這44%的股權使A公司對B公司的運營與財務政策有能力行使重要影響力。2010年B公司盈利10萬，分得紅利5萬。B公司報告截止2011年6月30日的盈利為15萬，截止2011年12月31日的盈利為20萬。2011年7月1日，A公司將其在B公司的一半股份以16萬現金賣掉。B公司於2011年10月1日分得紅利6萬。
你的問題呢？
⑥ 會計專業英語試題 你敢答，我就敢給分兒，採用再加分！
我不會，沒考過會計
⑦ 急求電大2012年1月期末考試《基礎會計》試卷號2003，和英語I（1）試卷號2204答案，急求。
電大歷年試卷及答案 可以發你郵箱，請查收
⑧ 會計專業英語題 幫別人做的 我一點都不懂 選擇題 和 判斷題
1d（本題是問財務報表的使用者，應該都是）
2a（資產和負債應該是構成平衡的兩大內科目）
3d(通過賒賬交易形成容的資產應該記為什麼——應收賬款)
4c（商品庫存被高估會導致——我覺得是毛利被高估)
5d(如果優先股有應付股利，那麼他應該能交易)
6a(使用債券而不是股票的潛在好處)
7d（最能描述會計的是）
8d（計算折舊時不需考慮——我覺得是票面價值，忘了，你再看看)
9a（哪一項是實收資本里的科目，選項分別是現金，股票股利，組織花費，優先股，這個也不太清楚了，你再看看）
10c（如果市場利率8%，實付半年利率6%的片面價值100000美元的債券，那麼）
判斷
1
對
2
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3錯
4
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5
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6
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7
對
⑨ 英文會計題目-1
那麼難啊