专业英语复习题.docVIP

TheaccountbalancesforCreativeBand,Inc.asofMay31,2009,arelistedbelowinalphabeticalorder字母序列:

字母序列

AccountsPayable $12,000 Equipment $18,000

AccountsReceivable $14,000 Land $52,000

Building $42,000 NotesPayable应付票据 $30,000

应付票据

Cash $8,000 CapitalStock股本 $92,000

股本

OnJune3,CreativeBand,Inccollected$4,000ofitsaccountsreceivableandpaid$7,000ofitsaccountspayable.Inaddition,2,000ofadditionalsharesofcapitalstockareissuedfor$5,600.

1 Refertotheabovedata.InatrialbalancepreparedonMay31,2009,thesumofthedebitcolumn借方栏is:

借方栏

a $120,000. c $134,000.

b $156,000. d Someotheramount.

——————14000+42000+8000+18000+52000=134000

2 Refertotheabovedata.OnJune4,thebalanceintheCashaccountis:

a $17,600. c $10,600.

b $5,000. d Someotheramount.

———————8000+4000-7000+5600=10600

3 Refertotheabovedata.OnJune4,thebalanceintheCapitalStockaccountis:

a $86,400. c $94,000.

b $97,600. d Someotheramount.

———————92000+5600=97600

4 Refertotheabovedata.InatrialbalancepreparedonJune4,thesumofthecreditcolumn贷方栏is:

贷方栏

a $130,000. c $127,000

b $132,600. d Someotheramount.

——————（12000-7000）+30000+97600=132600

5 Refertotheabovedata.OnJune6,thebookkeepe记帐员rforCreativeBand,Incmakesthisentry:

记帐员

Equipment 7,400

Cash 4,200

AccountsPayable 3,200

Thistransaction交易:

交易

a Decreasestotalassets.

b Involvesthesaleofequipmentfor$7,400.

c Increasestotalassets$7,400.

d Increasesliabilities.负债

负债

Indicatethebestanswerforeachquestioninthespaceprovided.

1 Whichofthefollowingbusinessesismostlikelytouseaperiodic

inventorysystem实地盘存制?

实地盘存制

a Anaircraftmanufacturer.

b Asupermarketthatispartofanationalchain全国连锁.

全国连锁

c Anindependentlyownedartgallerywithamanualaccountingsy