会计英语期末总复习文档格式.docx
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B.Assetsareeconomicresourcesthatareexpectedtobenefitfutureperiods
C.TheaccountingequationcanbestatedasAssets+Liabilities=Owner’sEquity
D.Liabilitiesareeconomicobligationstoinsiders
5.AftinCo.performedservicesonaccount.WhenAftincollectstheaccountreceivable,____B____.
A.assetsincrease
B.assetsdonotchange
C.owner’sequitydecreases
D.liabilitiesdecrease
6.Whichofthefollowingtransactionswouldnotaffectower’sequity?
___A_____.
A.Paymentofanaccountpayable
B.Paymentofsalaryexpense
C.Serviceprovidedonaccount
D.Withdrawalofcashbyowner
7.Anincomestatementreports___D______.
A.Theassets,liabilities,andowner’sequityonapatticulardate
B.thechangeintheowner’scapitalduringtheperiod
C.thecashreceiptsandcashpaymentsduringtheperiod
D.thedifferencebetweenrevenuesandexpensesduringtheperiod
8.Ifassetsincrease$80000duringtheperiodandowner’sequitydecreases$16000duringtheperiod,liabilitiesmusthave___B______.
A.increased$64000
B.increased$96000
C.decreased$64000\
D.decreased$96000
9.Thefollowinginformationabouttheassetsandliabilitiesattheendof20*1and20*2isgivenbelow:
20*120*2
Assets$75000$90000
Liabilities3600045000
Ifnetincomewas$15000andtherewerenowithdrawals,howmuchdidtheownerinvest____A___.
A.$4500
B.$6000
C.$45000
D.$43500
10.Theamountofnetincomeshownontheincomestatementalsoappearsonthe______C__.
A.statementoffinancialposition
B.balancesheet
C.statementofowner’sequity
D.statementofcashflows
第二章
1.Whichoftheseis（are）anexampleofanassetaccount?
___C___
A.ServiceRevenue
B.Withdrawals
C.Supplies
D.Alloftheabove
2.TraylorCompanypaid$2850onaccount.Theeffectofthistransactionontheaccountingequationisto__D___.
A.Decreaseassetsanddecreaseowner’sequity
B.Increaseliabilitiesanddecreaseowner’sequity
C.Havenoeffectontotalassets
D.Decreaseassetsanddecreaseliabilities
3.Whichofthesestatementsisfalse?
__A____.
A.Increaseinassetsandincreaseinrevenuesarerecordedwithadebit
B.Increaseinliabilitiesandincreasesinowner’sequityarerecordedwithacredit
C.Increaseinbothassetsandwithdrawalsarerecordedwithadebit
D.Decreasesinliabilitiesandincreasesinexpensesarerecordedwithadebit
4.NotPayablehasanormalbeginningbalanceof$30000.Duringtheperiod,newborrowingstotal$63000andtheendingbalanceinNotesPayableis$41000.Determinethepaymentsonloansduringtheperiod.__B___.
A.$74000
B.$52000
C.$134000
D.Cannotbedeterminedfromtheinformationgiven
5.Whichofthesestatementsisnotcorrect?
__C___.
A.Theaccountisabasicsummarydeviceusedinaccounting
B.Abusinesstransactionisrecordedfirstinthejournalandthenpostedtodeledger
C.Theledgerisachronologicallistingofalltransactions
D.Thedebitentryisrecordedfirstinajournalentry,thenthecreditentry
6.Whichoftheseaccountshasanormaldebitbalance?
___D___.
A.RentExpense
C.ServiceRevenue
D.BothAandBhaveanormaldebitbalance
7.Thejournalentrytorecordthecollectionof$890fromacustomeronaccountis___B___.
A.AccountsPayable890
Cash890
B.Cash890
AccountReceivable890
C.Cash890
AccountsPayable890
D.Cash890
ServiceRevenue890
8.TheendingCashaccountbalanceis$57600.Duringtheperiod,cashreceiptsequal$124300.Ifthecashpaymentsduringtheperiodtotal$135100,thenthebeginningCashamountmusthave__A____.
A.$68400
B.$46800
C.$181900
9.UsethefollowingselectedinformationfortheAleciaCompanytocalculatethecorrectcreditcolumntotalforatrialbalance___C___.
Accountsreceivable$7200
Accountspayable6900
Building179400
Cash15800
Capital64000
Insuranceexpense6500
Salaryexpense56100
Salarypayable3600
Servicerevenue190500
A.$201000
B.$137100
C.$265000
D.$74500
10.Whichofthefollowingstatementsiscorrect?
____D___.
A.Thechartofaccountsisalistofallaccountswiththeirbalances
B.Thetrialbalanceisalistofallaccountswiththeirbalances,dividedasdebitorcredit
C.Theledgerismaintainedinchart-of-accountsorder
D.BothBandCarecorrect
第三章
1.Whenshouldrevenueberecordedundertheaccrual-basisandcash-basisofaccounting?
____D___
Accrual-BasisCash-Basis
A.WhenreceivedWhentheserviceisperformed
B.WhentheserviceisperformedWhenthecustomerisbilled
C.WhenthecustomerisbilledWhenreceived
D.WhentheserviceisperformedWhenreceived
2.During20*4,BustamanteCo.incurredsalaryexpenseof$240,000.BeginingandendingSalaryPayablewas$4,000and$8,000,respectively.In20*4,Bustamantepaidsalariesof____C___
A.$248,000
B.$240,000
C.$236,000
D.$244,000
3.During20*4,Bustamantereceived$600,000forservicerevenue.Bustamantehasnotreceived$30,000forservicealreadyperformedin20*4,Bustamantealsoinvested$20,000intothebusiness.Bustamanteshouldreportservicerevenuefor20*4of____D___
A.$550,000
B.$570,000
C.$580,000
D.$630,000
4.Recordinganexpensewhenitispaidinsteadofwhenincurredisaviolationof____C___
A.Thematchingprinciple
B.Thetimeperiodconcept
C.Thereliabilityconcept
D.Therevenueprinciple
5.OnJuly31,$3,600ispaidforaone-yearinsurancepolicy.OnDecember31,theadjustingentryforprepaidinsurancewouldinclude____C___
A.adebittoInsuranceExpense,$3,600
B.acredittoPrepaidInsurance,$3,600
C.adebittoInsuranceExpense,$1,500
D.acredittoPrepaidInsurance,$1,500
6.Failuretorecordanadjustingentryforanaccruedexpense,willresultinthefollowing____B___
LiabilitiesNetIncome
A.noeffectunderstate
B.understateoverstate
C.overstateunderstate
D.understatenoeffect
7.Anadjustingentrycouldcontainallofthefollowingexcept___B___
A.adebittoUnearnedRevenue
B.acredittoCash
C.adebittoInterestReceivable
D.acredittoSalaryPayable
8.The20*3incomestatementshowedRendExpenseof$6,100.Therelatedbalancesheetaccount,PrepaidRent,hadabeginningbalanceof$1,400andaendingbalanceof$1,200.Theamountofcashpaidforrentduring20*3is（D）
A.$6,100
B.$1,200
C.$6,300
D.$5,900
Exhibit3-2
LemonCarRental
TrialBalance
December31,20x4
Account
Debit
Credit
Cash
$7,450
Prepaidinsurance
1,600
Equipment
19,000
Accumulateddepreciation
$4,200
Accountspayable
5,000
Lemon,capital
15,600
Withdrawals
6,000
Rentalrevenue
23,400
Insuranceexpense
7,000
Salaryexpense
4,000
Repairexpense
3,150
Total
$48,200
Adjustingentriesinclude
（1）Prepaidinsuranceused
（2）Depreciation
1,300
2,900
9.RefertoExhibit3-2.Thecreditcolumnoftheadjustedtrialbalanceshouldtotal___C___
A.$45,300
B.$49,300
C.$49,500
D.$51,100
10.RefertoExhibit3-2.Assumethenetincomeis$8,000.TheendingbalanceofLemon,Capitalshouldbe___A__
A.$17,600
B.$15,600
C$13,600
D.$2,000
第四章
1.whichofthefollowingstatementsbestdescribesthepurposeofinternalcontrol?
__C____
A.Toprovideassurancethattheentirebusinessoperatesinaccordancewithmanagement’splansandpolicies
BTopreventfraud
C.Toensurethatexpensesandcashoutlaysareheldtoaminimum
D.Toprovideadequatesubdivisionofdutieswithintheorganization
TheDataCo.hasaskedyoutoassistinthepreparationofabankreconciliationattheendofJuly.Answerquestions2-4usingthefollowingcodeletterstoindicatehowtheitemdescribedwouldbereportedonthebankreconciliation.
a.Addtothebookbalance
b.Addtothebankbalance
c.Deductfromthebankbalance
d.Deductfromthebookbalance
e.Dosenotbelongtothebankreconciliation
2.Noteandinterestcollectedbythebankofthecompany,$500（plus$25interest）.____A__
3.Depositintransit,$400___B___
4.CheckNo.662forwhichshouldhavebeenwrittenfor$730wasincorrectlyrecordedbythebankas$370.____C__.
5IfabankreconciliationincludeanNSFcheckfor$45,thejournalentrytorecordthisreconciliationitemwouldinclude___A___.
A.credittoCash
B.debittoCash
C.credittoAccountsReceivable
D.noentryisrequired
6.Allofthefollowingarecontrolsovercashreceivedinastoreexcept____C___.
A.thecl
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