。 。 名 姓师 教 题 审 号 学 莺卷纸胡 试 师 学教大题峡命三
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现金包括硬币，货币（纸币），支票，汇票，和存款，可无限制撤出银行及其他金融机构。 《2011学年秋季学期
会计专业英语》课程考查试卷
现金先列在资产负债表中，因为它是最所有液体流动资产。各个分类账户是用来记录现金 注意：1、本试卷共 2页； 2、考试时间110分钟 交易；一些常见的例子是手上的现金，现金，现金及银行。一个企业拥有几个银行的支票账户， 3、姓名、学号必须写在指定地方 4、答案写在指定的位置 将保持一个单独的分类账账户对于每一个银行账户。在资产负债表上，整个数额现金帐户将被显示在一个单一的标题，现金。
题 号 一 二 三 四 五 六 七 八 总 分
得 分 12．For effective control, the difference between the cash balance on the bank statement and the cash balance in the accounting records should be determined by preparing bank reconciliation. A bank reconciliation is a listing of the 得分 一 items and amounts that cause the cash balance reported in the bank statement to differ from the balance of the cash account in the ledger.
Certain transactions recorded by the depositor may not have been records by the bank. The most common Question one: multiple-choice question（15 points）
examples are:Outstanding checks、Deposits in transit、Credits for interest earned by the depositor、Miscellaneous 1. An accounting process includes all of the following steps except ( b ) bank charges and credits. a. analyzing b. planning c. classifying d. summarizing
2. ( c )has the assumption that the business will continue in operation. 为有效控制，之间的差异的现金余额在银行报表和现金余额在会计记录应确定编制银行余
a.Qbjectivity principle b .Accounting entity 额调节表。银行和解是一个上市的项目和数额的现金，银行的存款余额中不同的现金余额帐户c .Continuing concern d .Accounting periods
的分类帐。
3 .Under( d )，the accountants must consider the relative importance of any event. 某些交易记录的存款可能没有被记录的银行。最常见的例子是：杰出的、存款过境、储户a .objectivity principle b .continuing concern 所得的利息贷项、银行杂项收费和学分。 c .cost principle d .materiality principle 4 .The left side of an account is used to record( c ).
a .debits b .credits c .debit or credit depending on the type of account d. increase
5 .Indicate all correct answers，in the accounting cycle:( bcd ). Question three: calculation(20 points)
a .Transactions are posted before they are journalized
(1) Brett Wilkinson，Attorney，began the year with total assets of $120 000，liabilities of $70 000，and owner’
b .A trial balance is prepared after journal entries have been posted
s equity of $50 000 . During the year he earned revenue of $110 000 and paid expenses of $30 000. He c .The regained earnings account is not shown as an up- to-date figure in the trial balance also invested an additional $20000 in the business and withdrew $60 000 for living expense .How much is d .Journal entries are posted to appropriate ledger accounts the law firm’s equity at year end?
assets = liabilities + owner's equity Question two: translation(30 points)
120000 70000 50000 1． 原始凭证 source document +110000 2.试算平衡表 trial balance
- 30000 3. 累计折旧 accumulated depreciation +20000 4.坏账准备 bad debt allowance -60000 5.预收账款 accounts receivable
6..结账分录 closing entry
owner's equity =50000+110000 - 30000+20000-60000=90000 7.销售退回与折让 sales returns and allowances
8.留存收益 retained earnings (2) Suppose a Target store has cash of$50 000，receivables of $60 000，and furniture and fixture totaling $200 9 股权融资 equity financing 000 .The store owes $80 000 on account and has a $100 000 note payable。 10 金融资产 financial assets
How much is the store’s owner equity?
11．Cash includes coins, currency (paper money), checks, money orders, and money on deposit that is acailable for assets = liabilities + owner's equity
unrestricted withdrawal from banks and other financial institutions.
owner's equity =assets -liabilities
Cash is listed first in the balance sheet, because it is the most liquid of all current assets. Various ledger accounts =50000+60000+200000-(80000+100000) are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in banks. A =130000 business that carries checking accounts with several banks will maintain a separate ledger account for each bank account. On the balance sheet, the entire amount of all cash accounts will be shown under a single heading, cash.
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Question four:(35 points)
A law office opened on December 2 of the current yeas. During the first month of operations，the business completed the following transactions:
Dec.2 The owner deposited$30 000 cash in the business bank account.
3 Purchased supplies，$500，and furniture，$2 600，on account. 4 Performed 1ega1 service for a client and received cash，$1 500. 7 Paid cash to acquire land: for a future office site，.$22 000. 11 Prepared legal documents for a client on account，$900. 15 Paid secretary’s salary，$570.
16 Paid for the furniture purchased December 3 on account. 18 Received $1 800 cash for helping a client se11 real estate. 19 Defended a client . in court and billed the client for $800. 29 Received partial collection from client on account，$400. 31 Paid secretary’s salary，$570. 31 Paid rent expense，$700 Required: (1) Make accounting entries for each transaction.
(2) Prepare trial balance of the law office, at December 31 of the current year.
(2) trial balance
the law office December31,2011
Accounts Credit Debt
Cash 3700 57740 bank account 30000
accounts receviable 400 Land 22000 supplies and furniture 3100
accounts payable 3100 4000 1ega1 service revenue 1500 se11 real estate revenue 1800 legal documents expense 900 secretary’s salary expense 1140 bill expense 800 rent expense 700
Total 65440 65440
(1)
Dec.2 Dr:bank account 30000 Dec.3 Dr:supplies and furniture 3100 Cr:cash 30000 Cr:accounts payable 3100 Dec.4 Dr: cash 1500 Dec.7 Dr: land 22000 Cr: 1ega1 service revenue 1500 Cr:cash 22000 Dec.11 Dr: legal documents expense 900 Dec.15 Dr: secretary’s salary expense 570
Cr: accounts payable 900 Cr:cash 570 Dec.16 Dr: accounts payable 3100 Dec.18 Dr: cash 1800
Cr: cash 3100 Cr: se11 real estate revenue 1800 Dec.19 Dr: bill expense 800 Dec.29 Dr: cash 400
Cr: cash 800 Cr: accounts receviable 400
Dec.31 Dr: secretary’s salary expense 570 Dec.31 Dr: rent expense 700
Cr: cash 570 Cr: cash 700
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