[开课学院]: 金融学院,商学院 [开课系所]: 商学院,金融学院各系 [课程名称]: 会计学(一) [类型]: 期末考(会考) [上课用书]: FINANCIAL ACCOUNTING/ International student Version/ SIXTH EDITION [范围]: Completing the Accounting Cycle 到 Inventories 1.Each of the following accounts is closed to Income Summary execpt a.Expenses b.Dividends c.Revenues. d.All of these are closed to Income Summary 2.A post-closing trial balance will show a.only permanents accounts balances. b.only temporary accouunts balances. c.zero balances for all accounts. d.the amounts of the income(or loss)for the period. 3.The following are the major balance sheet classification. Currents assets(CA) Current liabilities(CL) Long term liabilities(LTL) According to the classification above, which of the following answer is incorrent? a.Prepaid expense is classified to CL b.Salaris payable is classified to CL c.Inventory is classified to CA d.Supplies is classified to CA 4.After gross profit is calculated, operation expenses are deducted to determine a.gross margin b.operating income c.gross profit on sales d.net margin 5.The entry to record the receipt of payment within the disconut period on a sale of $750 with terms of 2/10,n/30 will include a credit to a.Sales Discounts for $15 b.Cash for $735 c.Accounts Receivable for $750 d.Sales for $750 6.Which of the following expressions is incorrect(ignoring other Revenues and Expenses)? a.Gross profit-operating expenses=net income b.Sales- cost of goods sold-operating expenses=net income c.Net income+operating expenses=gross profit d.operaing expenses-cost of goods sold=gross profit 7.Inentories affect a.only the balance sheet. b.only the income statement. c.both the balance sheet and income statemet. d.neither the balance sheet nor the income statement. 8.The cost of goods available for sale is allcated to the cost of goods sold and the a.beginning inventory. b.ending inventory. c.cost of goods sold. d.gross profit. 9.Beginning inventory plus the cost of goods purchased equals a.cost of goods sold. b.cost of goods available for sale. c.net purchases. d.total goods purchased. 10.In a period of rising prices,the costs allocated to ending inventory may be understated in the a.averages-cost method. b.FIFO method. c.gross profit method. d.LIFO method. 一到十 答案 BAABC DCBBD 11.C Company received a $740 check from a customer for the balance due. The transaction was erroneously reconded as a debit to Cash $470 and a credit to Service Revenue $470 .The correnting entry is A.Debit Cash $270 and Service Revenue $470; Credit Accounts Receivable$740 13~16 题组 13题给一张资产负债表,要你判断total current assents 14.What is the book value of the equipment 15问公司的net income 16问公司的stockholder's equity 17.H company sells merchandise on accouts for$ 1500 to K company with credit terms of 2/10,n/30. K company returns $300 for merchandise that was damaged, along with a check to settle the accout within the discount period.what is the amount of the chack? d.1176 18.B store has a beginning merchandise inventory of $30000.During the period, purchases were $1400000; purchase return,$4000;and freight-in $10000. A physical count of inventory at the end of the period revealed that $20000 was still on hand.The cost of goods available for sale was c.176000 20.Ingrid's Fashions sold merchandise for $38000 cash during the month of July.Returns the month totaled $800.If the company's gross profit rate is 40% Ingild's will report monthly net sales revenue and cost of goods sold of c.$37200 and 22320. Use the following information for 21-22 Nov. 1 Inventory 15 units @ $8.00 8 Purchase 60 units @ $8.60 17 Purchase 30 units @ $8.40 25 Purchase 45 units @ $8.80 A p company count of merchandise inventory on Nov. 30 reveals that there are 50 units on hand.Assume a periodic inventory systen is used. 21.Cost of goods sold under the average-cost method is b 856. 22.Ending inventory under FIFO is A.438 23.When using FIFO ,if beginning inventory is understated by $10000, the effect of this error in the current period is A. Cost of goods sold is understated and Net income is Overstated 24,25 表格太难打 24大致上是在说 如果超估了 会怎麽影响gross profit 25是给 beginning inventory, ending inventory ,Cost of goods sold,sales 要求 inventory turnover, days in inventory, gross profit rate 都是数字要求出来~~ 基本上这份考卷有读书一定都会及格!!可以带计算机跟翻译机 ~~ --

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