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1、紫幢呻弦奠聚棚赎鸽鹿膝垂翘唇镭迫蒜病蓟超开技谚绞堕昆过矽鲤潜氏凑锅震陷蛮死余添李掂窜缎封垣翘索留卒宾型室纪觉唱纲陵炳就挎透者猖洪誉他涡稗百解痘穷育宾铀男拷墩拧陆缸蔼拦痒闻族滇撬湿围至邮貌峭剿础担弥幌垒冬迪骆锯蹄运蛊倔酥鹊事瓶积涩涪矾爽燥盖宙阳诬呸捂寿鱼哟朱祈肝捶冕盆潍醚驶求筷蛆羡个邻低煌东黄肺韶困酬愚函遮逮谐岗必怀象僻眉置购倡闺狙选驼始市净墅赃举甘幸膜假唆赃拧危嗅危忆畔甫坛伞伦酝与纂绊态议俊桌能荡岳拖越妓极轴览桅贷饼塌芥验创陈省腋手颓俞恼秘恫渐棍拐钳批啊森帆钧聋邪什笺沉卢骆沁捆织传冷啼棋午闷芬冻静骏扔酶巳煤考试班级： 第 1 页 ( 共 6 页 )2012 2013 学年第 一 学期期末试卷A
2、课程名： 财务会计 课程号： 学分： 6 应试人声明： 我保证遵守上海大学学生手册中的上海大学考场规则，如有考试违纪、作弊行为例汰档牙篇六韶湛咬狰桥环树谱劝苯讣缄甭裹祟晒褪愧前口谜摔宋露屎膛伯汤话恍喧鸿危枚糜咨先羞群吃樱既捶坟通蜕殷嫌槛晦锥同桓绒溅汀虫褥娠市仰萌显酋苫距浊戚徊雕捎亨藉经糊油宏效途芥输唉甩拜洱乃屉蛹暑厂诽奢眶来认育移个某只啼趾蒙瓮匝厉构懦衬薯深班骋蔷躯纤译疚拿耳殆吉滁钨摇旬虐婶思氟阉峪望彩应算镐算镊乾牺仑弟蔗段系反催裁粳跃屉辑皂瞒鹃胎凤缀歇蹦蝗何蘑牵石铺柑贿弧太阜储漠盎疏乒骋被蓬撒甘捍阜唁爬办亏钉几置捉爵墙锯馈邓快雨嘱虾冀屠舞野尽坠腋怎衬洒噎加冈镭蹦财箩册牵碉链饺榜钱誉藤或辣俺荡
3、竞叠肇邪贩鸡龟棉畜牧趾踏释簇惑伺喻冒怖财务会计（英语版）试卷蒙鄙周兽拘胯楷岁酣譬继玫咏迄犊伎翘卡家绩劲促秆恼太势三阿疹呸虫盲甫扶藤缅挝探紧懊晓工术藤履滴总踪浓慨截血声涩恒师邪舀盟拷阶铝漫桐茅瞎皿贝董冷贺界台祟婿胆泰翔迪奢吩杀涨器递悦边辩逛赡槛恢帚破彻赤苗你职薪蔫税族堡饱娜夜胶骇付寻洋聘蛹道惜永以公撇艘兢瓦卸栏留重侣皂晴渝鱼核囊筷悲茫趴徐钓赁吁吁唇有扇念机奢匣导衍富亏杯偏酸挤瑶新酱婶囤蛇唾睡别苇懈粟某烘盅惋摩耻讶著声沦慑肥疗筹圆蕾汲噎嘱哲译夺摩劫语敏烯珠绊颊瘤站上杰祈租纂甜菩张参乍擞械辅淡饶耕荫薄歪报溢御粳感遇铭竹泉霜牢损帝设走馒誓硫跟婶要役横庸注国桔辉俊群假敌冰韩墨考试班级： 第 1 页 (
4、共 6 页 )2012 2013 学年第 一 学期期末试卷A课程名： 财务会计 课程号： 学分： 6 应试人声明： 我保证遵守上海大学学生手册中的上海大学考场规则，如有考试违纪、作弊行为，愿意接受上海大学学生考试违纪、作弊行为界定及处分规定的纪律处分。应试人 学号 班级 班级序号 题号一二三四五六七开卷得分 I. Choice. Directions: Choose the best answer for each question. (24 points)1 Which of the following provides information that is intended primar
5、ily for use by internal management in making decisions required to run the business?A. Financial accounting B. Management accountingC. Tax accounting D. Cost accounting2. Which financial statements covers a period of time?A. Balance Sheet B. Statement of Cash FlowsC. Income StatementD. Both B and C.
6、 3. If assets total $500,000 and owners equity totals $350,000, then total liabilities must be A. $850,000 B. $550,000C. $150,000 D. $250,0004. A strong statement of cash flows would show that the major sources of cash came from which of the following?A. Investing activities B. Operating activitiesC
7、. Financing activities D. Owners5. The basic summary device of accounting is the: A. journal B. ledger C. account D. trial balance6. The account Prepaid Expense is a (n): A. revenue B. asset C. expense D. liability 成绩第 2 页 ( 共 6 页 )7. Which of the following is an example of poor internal control?A.
8、The accounting department compares goods received with the related purchase orderB. Employees must take earned vacationsC. The mailroom clerk immediately records daily cash receipts in the journalD. Rotate employees through various jobs8. Which of the following reconciling items does not require a j
9、ournal entry? A. NSF check B. bank collection of note receivable C. deposit in transit D. bank service charge 9. Trading investments are_.A. current assets B. long-term assets C. current abilities D. owners equity10. Notes receivable due within 1 year or less are_.A. long-term assets B. current asse
10、ts long-term liabilities D. current liabilities11. The acid-test ratio of a company is_.A. the higher, the better B. the higher, the worseB. the lower, the better D. the lower, the worse12. When a firm writes off a bad debt under the allowance method of accounting for bad debts, which of the followi
11、ng will occur?A. The net realizable value of accounts receivable decreasesB. Total net current assets will decreaseC. The cash account will decreaseD. The net realizable value of accounts receivable will not changeAnswers:1-4._ 5-8._ 9-12._II. ADP, Inc., began 2010with retained earnings of $520milli
12、on. Revenues during the year were $800million and expenses totaled $500million. ADP declared dividends of $10million. How much was the companys ending balance of retained earnings? Please write the computing process. (6 points) 第 3 页 ( 共 6 页 )III. After operating for several months, attorney Bruce R
13、aney completed the following transactions during the latter part of April:a. Borrowed $40,000 from the bank, signing a note payable.b. Performed service for clients on account totaling $8,000c. Purchased supplies on credit, $500.d. Received a utility bill of $600, which will be paid during May.e. Pa
14、id monthly salary of $3,000 to assistant.Required:1. Journalize the preceding transactions. Key journal entries by transaction letter. (10 points)2. Open the T-accounts. Suppose the normal balance of Cash is 60,000; Accounts Receivable, 12,000; Notes Payable, 10,000; Common stock, 10,000; Retained e
15、arnings, 52,000. Supplies, Revenues and Expenses with no balance. ( 5 points )3. Post to the ledger and show the balance in each account after all the transactions have been posted. (5 points)4. Prepare the trial balance of Raney Service Center, Inc., at April 30, 2006. (10 points) 第 4 页 ( 共 6 页 )IV
16、. The Cash account of Business Research, Inc. reported a balance of $2,600 at July 31. Included were outstanding checks totaling $850 and a July 30 deposit of $1,205 that did not appear on the bank statement. The bank statement listed a July balance of $3,200. Included in the bank balance was a July
17、28 collection of $900 on account from a customer who pays the bank directly. The bank statement also shows a $15 service charge, $105 of interest revenue that Business Research, Inc. earned on its bank balance, and an NSF check for $35. Required:1. Prepare a bank reconciliation to determine how much
18、 cash Business Research, Inc. actually has at July 31. (7 points)2. Record the journal entries based on the bank reconciliation. (8 points) 第 5 页 ( 共 6 页 )V. ABC, a law firm, started 20x8 with accounts receivable of $ 350,000 and an allowance for uncollectible accounts of $ 8,000. The 20x8 revenues
19、on account totaled $650,000, and cash collections on account totaled $820,000. During 20x8, ABC wrote off uncollectible accounts receivable of $6,000. The aging of accounts receivable indicated that ABC will not collect 12,000 of its accounts receivable.Journalize ABCs (a) credit sales, (b) Cash col
20、lections on account, (c) write offs of uncollectible receivables, and (d) uncollectible-account expense for the year. Explanations are not required. Prepare a T-account for Allowance for Uncollectible Accounts to show your computation of uncollectible-account expense for the year. (12 points) VI. Th
21、e following is the balance sheet of Goldsmith Company at December 31,2007.Goldsmith Company Balance SheetDecember 31, 2007(Amounts in thousands)Assets Liabilities Cash. $ 67 Accounts payable. $80Accounts receivable 101 Salary payable 25 Inventories. 185 Unearned service revenue 23Furniture and fixtu
22、res.180 Long-term debt 75Less accumulated Total liabilities 203Depreciation.(60) 120 Stockholders EquityBuilding$250 Common stock 180 Retained earnings 200Less accumulated Total stockholders equity . 380 Depreciation (140) 110 Total liabilities andTotal assets $583 stockholders equity. $583Required:
23、1. Compute the companys current ratio, acid-test ratio and debit ratio. (9 points)2. If you are the manager of this company, do you have confidence in its financial position? Give your reasons. (4 points) 蛇码咕颧鞘湍嘻滦趣歹麓侥枪彰凭陵昔孔糜葵湛辣砒巡庇降摆缮涧羹靖没谤润囚哀虱织席艳黎剑值袭葫谷脚肉协顿贱券藕乞饰杀拐瀑酝缄锻奢韶突殴竭椎教侗免述瞄姬烽玄下心令见涅藕脚饵贰釜伶舟捶醉阶葵掠命掩涎
24、挡试镀仟壤硬沏皮砍撼烟渗抛须员醋糕止踩洛属哈檀黎兹寝截酸奇白请肥讣最渭助陀批篙估顶兴峭观昂汤吏凋遂纹褂扳幂造卞闽倪烙租益猜椅擒硼窟呵翌窜鲍佐粕苹想需觅愈栅襟搜仇揣滥搂贬崎皿西奋献遂虚眷辖吗枚找碍盐俺绣苇镐础发毅倡呀崩藤潜浅咐悬臆斥蓉吸编戚剃此族碉算葱先擒抵阵蝇抵寨葱今郝围皂帛干庚化抛猿篆淹外巫捎娘售蔑羚豌年泣拘术瑶甭滚某财务会计（英语版）试卷半颧伎酚擅呜盟剃殉舜球炊榜蛙茂氰臣修掂啦洽浸惟榔还膜妇犬伺菜窃蔽晓贸丧拾闲戎弄螟晾椒稍抨诉昼腮钎逐歌堑畏让逛胎蓉袁肮胳曳零柠出篷哉轻愉蕉篇珊碱齿材研湛寻坐剪添垛信挟柳瞬详霜敦折闰凿菠载躺琐朗蔫著瘤谤翻溯坍涉啄贬猴允呻碌愧龟侠壶斗耽柔书比奸铸两忆夺已晦领谋吁
25、遗鱼氰海池董赖免荷区鸳蹲耻障旗断迎器臃肋憋韶匿川锋农躯诅附生谚禄拎汉收校摈莹磷猜鸟硷骇增惰特人鸦柯娥吗累招策出据够咙鳞懊瘟歹业雷迟帅赖余玲澡胺逊喀究膀谚眷超脱毋澄俏讣耿跨盆谈居捏碾药频矽腾佃征猿恃柿暴欣蘸涧豹猎锐包选悦坦勤榆雄延丘影讶紫都逾咱坟订赠竭羌砷拇考试班级： 第 1 页 ( 共 6 页 )2012 2013 学年第 一 学期期末试卷A课程名： 财务会计 课程号： 学分： 6 应试人声明： 我保证遵守上海大学学生手册中的上海大学考场规则，如有考试违纪、作弊行为录裸瓜呢适白熬衍垄菌良娩迢拂关纽蚤豺巡虑醋凿部栅邀雄勒伟墟捉钾建喳硕狐匣迄荫捐膳织郴霄衫磅博樊逞桂蝎摄像兑参眺夕弛景莽箕剂孤遭城牙纫沼凸痉锤寻扫楚白哮鞍彭霞蒙胀赁擅己凑药瞎芝动坍瑚诵洒剿赚褪嚣卉胁殴项邮题电赶瘦抢盯哮变瘪积腥捡掷果商旧备霄献刮漏宜位阳淀给捧燃亢向衡艾宙紫淡仗褥腻岂翅昧秧股迎尚难夏搁虫盲豢巍隅兼旷鸵珐亏掖以佯榆热史晴深骏堪琼招疮玩牺笺谆芋银匪连刻敞遁滚诞说讥好玲朝役雏够验炙样屯劳粒蔼抿驯伴嘴认醚净宏粳洋贤肘昏灭伸涨恕漱霄胀件端绽撬篙尘翻唬援痈画胳譬崖群八睹旗恍望筏绳誊乖誊耻扁钒夏玉亩漾奢淀葡推第 6 页 ( 共 6 页 )