2016－2017学年度第二学期期末考试 西方财务会计试题
I. Translate the following words or phrases into Chinese or English.
1. Balance 11. 无形资产 2. Asset 12. 存货损失 3. Capital 13. 长期负债 4. Convertible 14. 市价 5. Default 15. 销售净额 6. Depreciable assets 16. 应付票据 7. Earning per share 17. 专利 8. Finished goods 18. 利润 9. Income tax 19. 厂房设备 10. Gross sales 20. 重置成本
II. Translate the following sentences into Chinese .
1. All receipts( cash and checks) received by a business are recorded daily in either a cash receipts or a combination cash journal.
2. Not only is another level of error protection thereby provided, but the time needed to prepare the general ledger trial balance and the financial statements becomes further reduced. 3. Cash consists of demand deposits, currency, coins, money orders, and checks awaiting deposit.
4. Persons who sign checks should not have access to cash receipts, should not have a custody of funds or record cash entries, and should not reconcile bank accounts.
5. A Petty Cash fund is a type of imprest fund, providing ready currency for routine for routine disbursements.
6. Recording bad debts at the end of the accounting period necessitates estimating how much of the current accounts receivable balance will become uncollectible in the future. 7. 应收账款账龄表是一个简单的过程，通常能够提供最为可靠的坏账估值。
8. 承兑票据是一个由出票人或者借方出具的法律文书，承诺在规定的日期向出借方或受票人支付票据金额加利息。
9. 应用于销售日记账的基本原则也适用于采购日记账。 10. 应收包括应收账款和应收票据。
III. Mark Brown, owner of the Brown House of Books, received her bank statement for November. The following information relates to the statement and to her cash balance as of November 30. A. The cash balance per books was $ 8 574, and the balance per bank statement was $ 7 968. B. November 30 cash receipts in the amount of $ 947 were not deposited until December 1. C. The bank statement included a service charge of $ 8. A customer’s check in the amount of $ 237 was marked NSF and returned by the bank.
D. Checks outstanding were: No. 1234 for $ 65, No. 1238 for $ 377, No. 1239 for $ 50, and No. 1241 for $ 94.
Required: Prepare a bank reconciliation as November 30. And necessary entries.
西方财务会计试题
