会计专业英语模拟题（开卷）解读(2)

中国地质大学（北京）继续教育学院 2016年03课程考试

Of the 514 units available for sale, 182 units are still on hand and 332 have been sold.

Under the periodic inventory system, If Casey Electronics chooses LIFO method, how should it calculate the cost of the 182 CD players on hand?

九．设立T形账户并编制试算平衡表

(1) May1: Jill Jones and her family invested $8,000 in BBE Company and received 800 shares of

stock.

(2) May2: BBE purchased an equipment for $2,500 cash.

(3) May 8: BBE purchased a $15,000 truck. BBE paid $2,000 in cash and issued a note payable

for the remaining $13,000.

(4) May 18: BBE sold services on account to ABC Lawns, $150. ABC Lawns agree to pay BBE

within 30 days.

(5) May 29: BBE provided services for a client and received $750 in cash. (6) May31: BBE purchased gasoline for the truck for $50 cash.

Please Analyze the above transactions of BBE Company, set up its \trial balance.

参考答案： 一．单项选择题

1.A 2.C 3.D 4.B 5.C 6.A 二．判断题

1.F 2.T 3.T 4.T 5.F 6.F 7.T 8.F 9.T 10.F

11.F 12.T 13.F 14.F 15.T 16.F 17.F 18.T 19.T 20.T 21.T 三．翻译题

1. 独资企业 2. 划分收益性支出与资本性支出 3. 复式记帐法 4. 原始凭证

5.环境会计 6. 配比原则 7. 毛利8. 永序盘存制 9.无形资产

10. source document 11.fixed asset 四．完成下列等式

1. Accounting Equation：

Assets = Liabilities + Owner's Equity 2. Perpetual inventory system：

第6页(共9页)

中国地质大学（北京）继续教育学院 2016年03课程考试

Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold

五．编制银行存款余额调节表

ABC Company Bank Reconciliation July 31 20 Bank statement balance, July 31 $7263 Add. Deposits In Transit 1700 Deduct: Outstanding checks Adjusted bank statement balance Ledger balance of cash Add. Credit memo Deduct: Bank service charge Adjusted ledger balance of cash

六．编写借贷会计分录

A Dr. Cash 20000

Cr. N. B. Edgar, Capital 20000

B Dr. Furniture and Fixtures 450 Cr. Cash 450

C Dr. Rent Expense 705 Cr. Cash 705

D Dr. Equipment 17400

Cr. Cash 4000 Accounts Payable 13400

E Dr. Supplies 410

Cr. Accounts Payable 410

F Dr. Cash 862

Cr. Laundry Revenue 862

G Dr. Prepaid Insurance 468 Cr. Cash 468

H Dr. Accounts Payable 550

8963 772 8191 $7190 1036 8226 20 15 8191 第7页(共9页)

中国地质大学（北京）继续教育学院 2016年03课程考试

Cr. Cash 550

I Dr. Utilities Expense 118 Cr. Cash 118

J Dr. Accounts Payable 145 Cr. Cash 145

K Dr. Cash 881

Cr. Laundry Revenue 881

L Dr. Miscellaneous Expense 45 Cr. Cash 45

M Dr. Wages Expense 1146 Cr. Cash 1146

N Dr. N. B. Edgar, Drawing 875 Cr. Cash 875 七． 编制试算平衡表

LA Company

Bank reconciliation March 31 2004

Bank statement balance, March 31 $2119 Add. Deposits In Transit 762 2881 Deduct: Outstanding checks No. 921 $626 No. 985 69

No. 986 438 1133 Adjusted bank statement balance 1748

Ledger balance of cash $1552 Add. Note collected by bank 200 1752 Deduct: Bank service & collection charges 4 Adjusted Ledger Balance of Cash 1748

八．存货成本计算

34 Units(beginning inventory) @ $270 each = $9180

60 Units(first purchase) @ $282 each = 16920 88 Units(second purchase) @ $298 each = 26224 182 Units $52324

第8页(共9页)

中国地质大学（北京）继续教育学院 2016年03课程考试

九．设立T形账户并编制试算平衡表

BHK Company Trial Balance May 31,2005 Cash Accounts Receivable Plant Assets Notes Payable Capital Stock Sales Revenue Operating Expense Total

＄4200 ＄150 ＄17,500 ＄50 ＄21,900 ＄13,000 ＄8000 ＄900 ＄21,900 第9页(共9页)

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