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2013Accounting期末试题A


东北林业大学 2013-2014 学年第一学期期末考试试卷
考试科目:Accounting 考试时间:90 分钟
题号 得分 一 二 三 四

试卷总分:100 分 占总评比例:70%
五 卷面分

课 程 名 称 :

评卷教师



得分

一、匹配题(下列各项字母所标定义中,只有一个与数字所标会计术语 相符合,将字母所述定义与数字所列术语匹配起来,并将你选定的答案 编号用英文大写字母填入下表内;本大题共 20 个小题,每小题 1 分,总计 20 分)
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订 学 号

____ 1. management accounting

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姓 名 :

线

___ 2. assets _____ 3. partnership ____4. chart of accounts _____ 5. proprietorship ____ 6. expenses _____ 7. revenues ____ 8. financial accounting _____ 9. GAAP ____10. cash flow statement _____ 11. income statement ____12. statement of owner’s equity _____ 13. liabilities ____14. balance sheet _____ 15. credit ____16. withdrawals _____ 17. capital ____18. accrued expenses _____ 19. accrued revenues ____20. long-term liability A. a summary of revenues and expenses for a period B. a business owned by one individual C. revenues that have been earned but not recorded D. a financial statement summarizing changes in capital E. list of all the accounts and their account numbers F. right side of an account G. resources expected to provide future benefit H. the “rules” of accounting I. claims on assets by outsiders J. inflows of assets from the sale of a product or service
学院: 经济管理学院 第 1 页 共 8 页 专业负责人:

K. a business co-owned by two or more persons L. the area of accounting that provides information for external users M. costs incurred to generate revenue N. the area of accounting that provides information to internal users O. details the net change in cash from one period to the next P. lists an entity’s assets, liabilities, and owner’s equity as of a specific date Q. the removal of assets by the owner R. a liability other than a current liability S. the owner’s claim to the business assets T. expenses that have been incurred but not yet recorded 二、单选题(下列各题中,只有一个符合题意的正确答案,将你选定的 答案编号用英文大写字母填入下表内;多选、错选、不选均不得分,本 大题共 15 小题,每小题 1 分,总计 15 分) 得分
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1. An accountant performs services for a client on cash. The correct entry is: A. debit Service Revenue and credit Accounts Payable B. debit Accounts Receivable and credit Cash C. debit Accounts Receivable and credit Service Revenue D. debit Cash and credit Service Revenue 2. When the owner of a business withdraws cash, the journal entry should include a: A. debit to Accounts Payable B. credit to Capital C. credit to Cash D. debit to capital 3. Which of the following statements about users of accounting information is incorrect? A. Present creditors are external users B. Management is an internal user C. Regulatory authorities are internal users D. Taxing authorities are external users 4. Which of the following statements about basic assumptions is incorrect? A. Basic assumptions are the same as accounting principles B. The economic entity assumption states that there should be a particular unit of accountability C. The monetary unit assumption enables accounting to measure economic events. D. An important part of the monetary unit assumption is the stable monetary unit assumption. 5. A business has Cash of $3,000, Notes Payable $2,500, Accounts payable of $4,300, Service Revenue of $7,000 and Rent Expense of $1,800, prepaid expense 1500, Notes receivable 3200, equipment 20000, Based on these data, how much are its total assets? A. $30,200 B. $26,200 C. $27,700 D. $34,500 6. The account debited for a payment of cash on account is A. Cash B. Service Revenue C. Accounts Payable d. Accounts Receivable
2013 年 12 月 24 日 第 2 页 共 8 页

7. If the financial statement is dated For the Month Ended September 30, 2004, then the financial statement could be: A. the income statement B. the statement of owner’s equity C. the statement of cash flows D. all of the above 8. Credits: A. Increase both assets and liabilities B. Decrease both assets and liabilities C. Increase assets and decrease liabilities D. Decrease assets and increase liabilities. 9. The purchase of equipment on account will A. Increase an asset and increase a liability B. Increase an asset and increase owner’s equity C. Increase one asset and decrease another asset D. Increase an asset and decrease a liability 10. On the last day of the period, Gray Company buys a $200 supplies on cash. This transaction will affect the : A. Income statement only B. Owner’s equity statement only C. Balance sheet only D. Cash flow statement 11. Which of the following is considered an adjusting entry category? A. accrued expenses C. amortization B. unearned revenues D. all of the above 12. All of the following have normal credit balances except: A. Fees Earned B. Prepaid Expense C. Accounts Payable D. Supplies Expense 13. Which of the following statements about a journal is false? A. It is not a book of original entry. B. It provides a chronological record of transaction. C. It helps to locate errors D. It discloses in one place the complete effect of a transaction. 14. Trial balance will not balance if: A. a correct journal entry is posted once. B. The purchase of land on account is debited to Supplies and credited to Cash. C. A $100 cash withdrawals by the owner is debited to Owner’s Withdrawals for $100 and credited to Cash for $100 D. A $500 payment on account is debited to Accounts Payable for $500 and credited to Cash for $50. 15. Smale Transport earned revenue on cash. The earning of revenue on cash is recorded by A. Debit to Cash and a credit to Revenue B. Debit to Accounts Receivable and a credit to Revenue C. Debit to Accounts Payable and a credit to Revenue D. Debit to Revenue and a credit to Accounts Receivable 三、多选题(下列各题中,有两个或两个以上符合题意的正确答案,请 将你选定的答编号用英文大写字母填入下表内;多选、少选、错选、不 选均不得分,本大题共 10 小题,每小题 2 分,总计 20 分。 ) 得分
学院: 经济管理学院 第 3 页 共 8 页 专业负责人:

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1. Accounting is an information system that A. Measures business activities B. Processes information into reports C. Communicates findings to decision makers D. records business transactions 2. A revenues account: A. Is increased by credits. B. Is decrease by debits C. Has a normal balance of a credit. D. Is a temporary account. 3. Which of the following statements about an account is true? A. In its simplest form, an account consists of 3 parts. B. An account is an individual accounting record of increases and decreases in specific asset, liability, and owner’s equity items. C. There are separate accounts for specific assets,liabilities and owner’s equity items. D. The left side of an account is the credit or decrease side. 4. The two primary qualities that make accounting information useful for decision making are A. Comparability B. Materiality C. Relevance D. Reliability 5. If the financial statement is dated For the Month Ended September 30, 2012, then the financial statement could be: A. the income statement B. the statement of owner’s equity C. balance sheet D. Charts of account 6. Which of the following statements regarding the link between the financial statements is correct? A. Net income from the income statement goes to the statement of owner’s equity. B. Owner’s equity from the balance sheet goes to the statement of owner’s equity. C. Net income from the balance sheet goes to the income statement. D. Owner’s equity from the statement of owner’s equity goes to the balance sheet 7. Accounting information is used by A. Businesses B. Government regulation agencies C. Labor unions D. Non-profit organizations 8. Which of the following accounts will appear on the postclosing trial balance? A. Accounts Receivable B. Prepaid Expense C. Capital D. Equipment 9. Which of the following accounts could be classified as permanent account? A. Notes Receivable B. Prepaid Rent C. Fees Earned D. Furniture 10. An accountant debited Rent Expense $1,600 and credited Cash $1,600 in error. The correct entry should have been to debit Prepaid Rent for $600 and credit Cash for $600. As a result of this error: A. assets are overstated by $1,600 C. the trial balance will keep balance B. expenses are understated by $1,600 D. expenses are overstated by $1,600
2013 年 12 月 24 日 第 4 页 共 8 页

四、判断题(判断为正确的划T,判断为错误的划F,答案填在表格中。 判断正确得 1 分,判断错误、不判断不得分;本大题共 15 小题,每小 题 1 分,总计 15 分。 ) 得分
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1. Revenue and expense accounts are permanent accounts. 2. Liquidity refers to how quickly an asset can be converted into cash. 3. The Withdrawals account is closed to capital account. 4. The purchase of land on cash will increase an asset and increase a liability. 5. The report of assets, liabilities, and owner’s equity is called the balance sheet. 6. Net loss will result during a time period when expenses exceed revenues. 7. The account credited for a receipt of cash on account is accounts Receivable. 8. Accounts receivable is an example of an asset account. 9. If the assets of a business are $124,000 and the liabilities are $82,000, so the owner’s equity is $204,000. 10. The revenue earned by lending money is called loan revenue. 11. Cash basis accounting that records transactions only when cash is received or paid. 12. The difference between a capital asset account balance and its accumulated amortization is called carrying value. 13. Revenues that have been earned but not recorded are called accrued revenue. 14. Under objectivity principle the accountants must consider the relative importance of any event. 15. The two primary qualities that make accounting information useful for decision making are relevance and reliability 得分 五、业务综合题(本大题共 1 小题,每小题 30 分,总计 30 分。 )

1、Klein. J started his own accounting firm, Klein Accounting, on June 1, 2013. The following transactions occurred during the month of June. 1. Transaction: June 1, Klein. J invests $20,000 cash to begin his accounting business, Klein Accounting 2. Transaction: June 3, Klein Accounting purchases office equipment for $5,000 by signing a 6-month, 8%, $5,000 note payable. 3. Transaction: June 5, Klein Accounting purchased office supplies for $1,000 on account. 4. Transaction: June 8, Klein Accounting paid $400 on the account payable created in Transaction 3.
学院: 经济管理学院 第 5 页 共 8 页 专业负责人:

5. Transaction: June 11, Klein Accounting remodeled his personal residence with personal funds and a loan from his bank. 6. Transaction: June 12, a $1,200 cash advance is received from K. Bert, for accounting services that are expected to be completed by December 31. 7. Transaction: June 13, office rent for June is paid in cash, $900. 8. Transaction: June 14, Klein Accounting pays $600 for a one-year insurance policy that will expire next year on March 31. 9. Transaction: June 15, an estimated 5-month office supply is purchased on account from Smith Supply for $2,500. 10. Transaction: June 16, Klein Accounting hires five employees to begin work on June 15. Each employee is to receive a weekly salary of $800 for a 5-day work week. 11. Transaction: June 20, Klein Accounting withdraws $500 cash for personal use. 12. Transaction: June 22, Klein Accounting employee salaries of $4,000 are owed and paid in cash. 13. Transaction: June 24, Klein Accounting received $10,000 in cash from Nina Company for accounting services provided in June. 14. Transaction: June 26, Klein Accounting provided and billed accounting services of $2,100 to a doctor, who paid $900 cash immediately. 15. Transaction: June 29, Klein Accounting received a telephone bill for $360 and will pay this expense next week. According to the above transactions to finish the following financial statements Klein Accounting For the Month Ended June 30, 2013 Revenue: Service revenue Expenses: Rent expense Salary expense Utilities expense Interest expense Total expenses Net income

2013 年 12 月 24 日 第 6 页 共 8 页

Klein Accounting For the Month Ended June 30, 2013 Klein Accounting, Capital, June 1, 2013 Add: Investment by owner Net income for the month Less: Withdrawals by owner Klein Accounting, Capital, June 30, 2013

Klein Accounting For the Date of June 30, 2013 Assets Cash Accounts receivable Prepaid issurence Office supplies Equipment Total assets Liabilities Accounts payable Unearned revenue Salary payable Owner’s Equity Klein Accounting, Capital Total liabilities and owner ’s equity

学院: 经济管理学院 第 7 页 共 8 页

专业负责人:

Klein Accounting For the Month Ended June 30, 2013 Cash flows from operating activities Cash collections from customers Cash payments to employees Cash payments to others Net cash inflow from operation activities Cash flows from investing activities Acquisition of equipment Net cash outflow from investing activities Cash flows from financing activities Investment by owner Withdrawal by owner Net cash inflow from financing activities Net increase in cash Cash balance, June 1,2013 Cash balance, June 30, 2013

2013 年 12 月 24 日 第 8 页 共 8 页


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