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1、信息来源：法大BBS 付姿祯 搜集整理2007-2008学年第一学期会计学原理（306010243）期末考试试题（A卷）考试对象：商学院工商管理专业2006级1-5班 本期末试卷满分为100分，占课程总成绩的100%。答题要求： 1请将所有答案统一写在答题纸上，不按要求答题的，责任考生自负。2答题纸与试卷一同交回，否则酌情扣分。Part One Key Term Appreciation (20%) Required: each of the statements in this part is followed by 4 options marked 1), 2), 3) and 4) of
2、 which only one is most appropriate to fill in the blank in the statement. Note down the one that you consider should be the right one 1 Accounting is a managerial information system serving relevant users of _ .1) managers, shareholders, creditors and customers2) managers, shareholders, suppliers a
3、nd customers3) shareholders, creditors, customers and government agencies4) managers, shareholders, creditors and government agencies2. Accounting can be categorized into _ by the targeted information users. 1 ) financial accounting and managerial accounting 2) accrual based accounting and cash base
4、d accounting 3) public accounting and private accounting 4) national accounting and international accounting3. _ are two commonly used inventory systems. 1) Perpetual and continuous systems 2) Perpetual and periodic systems 3) Perpetual and average systems 4) Periodic and average systems4. Current a
5、ssets are inclusive of _. 1) cash, receivables, inventory and short-term investments 2) cash, payables, inventory and short-term investments3) cash, receivables, payables and short-term investments4) cash, receivables, payables and inventory5. Non-current assets are inclusive of _. 1) plan-property-
6、and-equipment and natural resource 2) natural resource and long-term investments 3) long-term investments and intangibles 4) all above-mentioned categories of asset6. The book value of a fixed asset can be determined by _. 1) subtracting the accumulated depreciation from the fare value 2) subtractin
7、g the accumulated depreciation from the market value 3) subtracting the accumulated depreciation from the acquisition cost 4) subtracting the accumulated depreciation from the stated value7. To expense the cost of an intangible asset like a patent over its useful life is termed as _. 1) amortization
8、 2) depreciation 3) depletion 4) write-off8. The legal value of the common stock is the available _. 1) par value or market value 2) par value or stated value 3) par value or fare value 4) par value of market value9. dividends payment can only be declared and made out of _. 1) either paid in capital
9、 or retained income 2) either paid in capital or after-tax net income 3) paid in capital 4) retained income10. The convertible pond can be changed into common stock at the discretion of _. 1) bond holders 2) issuing company 3) managers 4) board of directorsPart One Key Term Appreciation (60%) Requir
10、ed: prepare journal entries for the following transactions occurred in a merchandising business, Thomson Co.,Ltd over last financial year. For simplicity it can by in the form of:Dr. XXX(account name) XXX(dollar amount) Cr. XXX(account name) XXX(dollar amount)1. Under perpetual inventory system, acq
11、uired a batch of goods on credit. The purchase price is $10,000.2. Made full cash payment of the above mentioned purchase.3. Made cash payment of the above purchases shipping expense in amount of $1,000.4. Sold the above mentioned batch of goods to a customer on account. The selling price is $20,000
12、.5. Simultaneously accounted for the cost of goods sold.6. Issued 100,000 common stock shares at the par value (of $10 per share).7. Issued 10,000 ponds at the face value (of $1,000 per bond)8. Made cash purchase of a car expected to be used in operation for $10,000.9. By the year end computed and a
13、ccounted for the depreciation of the car in amount of $1,000.10. Repurchased 100 Companys own issued common stock shares from the stock exchange for $11,000.11. Acquired a patent from a high-tech company for $130,000 of cash.12. Expensed a part of the above mention patent in amount of $13,000.13. Pu
14、rchased a batch of goods in amount of $10,000 by issuing to the supplier a 3-moth, 12% promissory note.14. When the above mentioned note became due, made the cash payment for both the face value and the interests of it.15. Purchased a batch of common stock shares issued by another company for $1,230
15、,000 for the purpose of long term holding. It stands for 15% of total ownership of the issuing company.16. At the year end received a dividend of $10,000 from the issuing company.17. Wrote off a sum uncollectible accounts receivable in amount of $20,000 by using the direct write-off method.18. Sold
16、a batch of goods to a customer making the cash payment of the shipping expense for the customer for $245,000.19. A batch of sold goods was returned by the customer for the poor quality. The original selling price was $100,000 and the cost of goods sold was $80,000 (note: 2 separate entries are neede
17、d for accounting for the event).20. Agreed with a customer to return a part of previously collected cash as the sales revenue in amount of $23,000 as the sale allowance for the poorer quality of the goods sold in comparison with the contracted.21. Under a capital lease contract, a piece of equipment
18、 was rented. The total future payment for the use of the equipment is $400,000.22. Bought a policy from an insurance company for coming year for $12,000.23. $12,000 was received from a customer, while the goods were not delivered.24. The above mentioned goods were delivered according to the contract
19、 signed between the Company and the customer.25. A part of prepaid insurance expense is expensed in current period in amount of $1,000.26. Closed Sales account which originally had a credit balance of $4,000,000.27. Closed Cost of Goods Sold account which originally had a debit balance of 3,500,000.
20、28. Closed the Income Summary account of which the total credits were $300,000 more than the total debits.29. A cash dividend of $200,000 was declared by the board of directors.Part Determination of Depletion Expense(20%) Required: Calculate the annual depletion expense of natural resource owned by
21、a manufacturing company, Higgins Manufacturers, Inc. with the following data by using the units-of-activity approach and prepare the pertinent journal entry to record it:1. The cost of the natural resource: $120,000,0002. The expected residual value: nil3. The expected output 10,000,000 tons4. This
22、years output 50,000 tons2007-2008学年第一学期会计学原理（306010243）期末考试试题（A卷）参考答案及评分标准考试对象：商学院工商管理专业2006级1-5班 本期末试卷满分为100分，占课程总成绩的100%。Part One Key Term Appreciation (20%) Required: each of the statements in this part is followed by 4 options marked 1), 2), 3) and 4) of which only one is most appropriate to fil
23、l in the blank in the statement. Note down the one that you consider should be the right one 2 Accounting is a managerial information system serving relevant users of _ .5) managers, shareholders, creditors and customers6) managers, shareholders, suppliers and customers7) shareholders, creditors, cu
24、stomers and government agencies8) managers, shareholders, creditors and government agencies 2. Accounting can be categorized into _ by the targeted information users. 1 ) financial accounting and managerial accounting 2) accrual based accounting and cash based accounting 3) public accounting and pri
25、vate accounting 4) national accounting and international accounting3. _ are two commonly used inventory systems. 1) Perpetual and continuous systems 2) Perpetual and periodic systems 3) Perpetual and average systems 4) Periodic and average systems4. Current assets are inclusive of _. 1) cash, receiv
26、ables, inventory and short-term investments 2) cash, payables, inventory and short-term investments 3) cash, receivables, payables and short-term investments4) cash, receivables, payables and inventory5. Non-current assets are inclusive of _. 1) plan-property-and-equipment and natural resource 2) na
27、tural resource and long-term investments 3) long-term investments and intangibles 4) all above-mentioned categories of asset 6. The book value of a fixed asset can be determined by _. 1) subtracting the accumulated depreciation from the fare value 2) subtracting the accumulated depreciation from the
28、 market value 3) subtracting the accumulated depreciation from the acquisition cost 4) subtracting the accumulated depreciation from the stated value7. To expense the cost of an intangible asset like a patent over its useful life is termed as _. 1) amortization 2) depreciation 3) depletion 4) write-
29、off8. The legal value of the common stock is the available _. 1) par value or market value 2) par value or stated value 3) par value or fare value 4) par value of market value9. dividends payment can only be declared and made out of _. 1) either paid in capital or retained income 2) either paid in c
30、apital or after-tax net income 3) paid in capital 4) retained income 10. The convertible pond can be changed into common stock at the discretion of _. 1) bond holders 2) issuing company 3) managers 4) board of directorsPart One Key Term Appreciation (60%) Required: prepare journal entries for the fo
31、llowing transactions occurred in a merchandising business, Thomson Co.,Ltd over last financial year. For simplicity it can by in the form of:Dr. XXX(account name) XXX(dollar amount) Cr. XXX(account name) XXX(dollar amount)1. Under perpetual inventory system, acquired a batch of goods on credit. The
32、purchase price is $10,000. （Dr. Merchandise Inventory, Cr. Accounts Payable）2. Made full cash payment of the above mentioned purchase. (Dr. Accounts Payable, Cr. Cash)3. Made cash payment of the above purchases shipping expense in amount of $1,000. (Dr. Merchandise Inventory, Cr. Cash)4. Sold the ab
33、ove mentioned batch of goods to a customer on account. The selling price is $20,000. (Dr. Accounts Receivable, Cr. Sales)5. Simultaneously accounted for the cost of goods sold. (Dr. Cost of Goods Sold 11,000, Dr. Merchandise Inventory 11,000)6. Issued 100,000 common stock shares at the par value (of
34、 $10 per share). (Dr. Cash, Cr. Common Stock)7. Issued 10,000 ponds at the face value (of $1,000 per bond) (Dr. Cash, Cr. Bond Payable)8. Made cash purchase of a car expected to be used in operation for $10,000. (Dr. Property, Plant and Equipment, Cr. Cash)9. By the year end computed and accounted f
35、or the depreciation of the car in amount of $1,000. (Dr. Depreciation Expense, Cr. Accumulated Depreciation)10. Repurchased 100 Companys own issued common stock shares from the stock exchange for $11,000. (Dr. Treasury Stock, Cr. Cash)11. Acquired a patent from a high-tech company for $130,000 of ca
36、sh.(Dr. Intangible Asset, Cr. Cash)12. Expensed a part of the above mention patent in amount of $13,000. (Dr. Amortion Expense)13. Purchased a batch of goods in amount of $10,000 by issuing to the supplier a 3-moth, 12% promissory note.(Dr. Merchandise Inventory, Cr. Notes Payable)14. When the above
37、 mentioned note became due, made the cash payment for both the face value and the interests of it. (Dr. Notes Payable 10,000; Interest Expense 300, Cr. Cash 10,300)15. Purchased a batch of common stock shares issued by another company for $1,230,000 for the purpose of long term holding. It stands fo
38、r 15% of total ownership of the issuing company.(Dr. Stock Investment, Cr. Cash)16. At the year end received a dividend of $10,000 from the issuing company. (Dr. Cash, Cr. Dividend Revenue)17. Wrote off a sum uncollectible accounts receivable in amount of $20,000 by using the direct write-off method
39、.(Dr. Bad Debt Expense, Cr. Accounts Receivable)18. Sold a batch of goods to a customer making the cash payment of the shipping expense for the customer for $245,000.(Dr. Freight-out Expense, Cr. Cash)19. A batch of sold goods was returned by the customer for the poor quality. The original selling p
40、rice was $100,000 and the cost of goods sold was $80,000 (note: 2 separate entries are needed for accounting for the event).(Dr. Sales Return and Allowance, Cr. Accounts Payable) (Dr. Merchandise Inventory, Cr. Cost of Goods Sold)20. Agreed with a customer to return a part of previously collected ca
41、sh as the sales revenue in amount of $23,000 as the sale allowance for the poorer quality of the goods sold in comparison with the contracted. (Dr. Sales Return and Allowance, Cr. Cash)21. Under a capital lease contract, a piece of equipment was rented. The total future payment for the use of the eq
42、uipment is $400,000. (Dr. Leased Asset, Cr. Lease Liability)22. Bought a policy from an insurance company for coming year for $12,000. (Dr Prepaid Insurance Expense, Cr. Cash)23. $12,000 was received from a customer, while the goods were not delivered. (Dr. Unearned Revenue, Cr. Cash)24. The above m
43、entioned goods were delivered according to the contract signed between the Company and the customer. (Dr. Unearned Revenue, Cr. Sales)25. A part of prepaid insurance expense is expensed in current period in amount of $1,000. (Dr. Insurance Expense, Cr. Prepaid Insurance Expense)26. Closed Sales acco
44、unt which originally had a credit balance of $4,000,000. (Dr. Sales, Cr. Income Summary)27. Closed Cost of Goods Sold account which originally had a debit balance of 3,500,000. (Dr. Income Summary, Cr. Cost of Goods Sold)28. Closed the Income Summary account of which the total credits were $300,000
45、more than the total debits. (Dr. Income Summary, Cr. Retained Earnings)29. A cash dividend of $200,000 was declared by the board of directors. (Dr. Retained Earnings, Cr. Dividend Distributable)Part Determination of Depletion Expense(20%) Required: Calculate the annual depletion expense of natural r
46、esource owned by a manufacturing company, Higgins Manufacturers, Inc. with the following data by using the units-of-activity approach and prepare the pertinent journal entry to record it:5. The cost of the natural resource: $120,000,0006. The expected residual value: nil7. The expected output 10,000,000 tons8. This years output 50,000 tons1. $120,000,000/10,000,000=$12 per ton of output2. $12 per ton*50,000=$600,000 of total amount of depletion expense which should be recognized and recorded in current year.