2013Accounting期末试题A

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1、装订线课程名称：班级：学号□□□□□□□□姓名：考试科目：Accounting试卷总分：100分考试时间：90分钟占总评比例：70%题号一二三四五卷面分得分评卷教师得分一、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）题号12345678910答案得分题号11121314151617181920答案得分____1.managementaccounting_

2、__2.assets_____3.partnership____4.chartofaccounts_____5.proprietorship____6.expenses_____7.revenues____8.financialaccounting_____9.GAAP____10.cashflowstatement_____11.incomestatement____12.statementofowner’sequity_____13.liabilities____14.balancesheet__

3、___15.credit____16.withdrawals_____17.capital____18.accruedexpenses_____19.accruedrevenues____20.long-termliabilityA.asummaryofrevenuesandexpensesforaperiodB.abusinessownedbyoneindividualC.revenuesthathavebeenearnedbutnotrecordedD.afinancialstatementsum

4、marizingchangesincapitalE.listofalltheaccountsandtheiraccountnumbersF.rightsideofanaccountG.resourcesexpectedtoprovidefuturebenefitH.the“rules”ofaccountingI.claimsonassetsbyoutsidersJ.inflowsofassetsfromthesaleofaproductorservice学院：经济管理学院　专业负责人：第7页共8页K.

5、abusinessco-ownedbytwoormorepersonsL.theareaofaccountingthatprovidesinformationforexternalusersM.costsincurredtogeneraterevenueN.theareaofaccountingthatprovidesinformationtointernalusersO.detailsthenetchangeincashfromoneperiodtothenextP.listsanentity’sa

6、ssets,liabilities,andowner’sequityasofaspecificdateQ.theremovalofassetsbytheownerR.aliabilityotherthanacurrentliabilityS.theowner’sclaimtothebusinessassetsT.expensesthathavebeenincurredbutnotyetrecorded得分二、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

7、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）题号123456789101112131415答案得分1.Anaccountantperformsservicesforaclientoncash.Thecorrectentryis:A.debitServiceRevenueandcreditAccountsPayableB.debitAccountsReceivableandcreditCashC.debitAccountsReceivableandcreditServiceReve

8、nueD.debitCashandcreditServiceRevenue2.Whentheownerofabusinesswithdrawscash,thejournalentryshouldincludea:A.debittoAccountsPayableB.credittoCapitalC.credittoCashD.debittocapital3.Whichofthefollowingstatementsaboutusersofaccountin