会计英语试卷.docVIP

试卷编号：XXXXXXXXXX（A） 江西外语外贸职业学院 2012年6月 会计英语 课程考试试卷 适用班级：08中招会计（1）班 出卷系部： 英语 考试形式： 闭卷 Translate the following words into Chinese (每题1分，共10分) 1 sole proprietorship 2 income tax returns 3 balance sheet 4 owners’equity 5 debit balance 6 trial balance 7 inventory 8 cash equivalents 9 tangible plant assets 10 retained earnings 二、Translate the following words into English (每题1分，共10分) 1 现金股利 2 个人所得税 3 残值 4 杂项费用 5 贷方分录 6 普通日记账 7 调整分录 8 应收票据 9 合伙企业 10 资产 三、choose the best answer (每题3分，共45分) 1 If a journal entry increases an expense account, the other part of the entry might_______. A increase an asset account B decrease the owner’s equity account C decrease a liability account D increase a liability account 2 Wang, Li and Lin are partners and each has a capital account of 90000yuan. Wang sells her interest to Chen for 125000yuan, the payment going to Wang personally. Chen is accepted as a partner by Li and Lin. Recording this transaction would:________ A cause no change in the capital accounts of Li and Lin B require the goodwill to be recognized in the accounts of the partnership C cause Chen to acquire a capital account of 125000 Yuan. D cause an increase in the capital accounts of Li and Lin 3 Which is the disadvantage of the corporation?________ A separate legal entity B double taxation C no personal liability D professional management 4. The purchase of office supplies on account will ______ A. increase an asset and the owner’s equity. B. increase one asset and decrease another asset C. increase an asset and liability D. increase an asset and decrease a liability 5. A business has cash 40000,supplies 5000,account receivables 85000,inventory 10000 and liabilities of $60000. How much is its owner’