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1、专业英语习题参考答案一、单项选择题l.dl.d2.b3.d4.d5.b6.a7.c8.b9.alO.bILb 12.c13.d14.b15.d二、多项选择题l.bcd6.abcde2.acd7.abcde3.abcde8.acd4.abcde9.abd5.abc三、判断题l.Tl.T2.T3.F4.F5.T6.F7.T8.T9.T10.Fll.Tll.T12.T13.F14. T15.T16.F17.T18.T19.T20.F21.F21.F22.F23.F24.T25.T26.F27.F四、业务题Answer:MAJESTIC LIMOBalance SheetFebruary 28, 20
2、01AssetsAssetsCash 69,000Accounts Receivable78,000Supplies 14,000Automobiles 165,000Building 80,000Land 70,000Total Assets$476,000Liabilities & Owners Equity Notes PayableAccounts Payable288,00026,000Total Liabilities314,000J. Snow, Capital 162,000Total Liabilities & Owners Equity$476,000Answer:FOWL
3、ER COMPANYIncome StatementAugust 31,2001Revenues: Services provided to customers $10,000Operating Expenses: Expenses required toprovideServices to customers 7,500Operating Income2,500Net income2,5001. Answer:Nov. 1Cash120000J G., Capital120000J G, the owner, deposit inbusiness* accountNov. 8Land7000
4、0Building58600Notes payable95000Cash33600Buy land and building, using cash and notes payableNov. 15Office Equipment3200Accounts payable3200Buy office equipmentNov. 21Accounts payable480Office Equipment480return parts of office equipment bought on Nov. 15Nov. 25Notes payable12000cash12000payment agai
5、nst notes payableNov. 30Vehicles9400J G, Capital9400J G, the owner, invest vehicles4. Answers:Sept, 1Dr. cash50,000Cr.Louis Dixon, capital 50,000Sept. 10 Dr. Land106,000Building Cr. CashNote payableSept 15 Dr. computer system Cr. CashSept. 19 Dr. Office furnishing Cr. CashAccounts payable76,40036,500145,9004,6804,6805,7609604,800