会计专业英语模拟题（开卷）

中国地质大学（北京）继续教育学院 2016年05课程考试

Supplies Expense Insurance Expense Depreciation Expense, Equipment

540 30 520 82,780 82,780 10. On July 1, N. B. Edgar opened Coin-Op Laundry. Edgar’s accountant listed the following chart of accounts:

Cash b 450 a 2000 c 705 f 862 d 4,000 k 881 g 468 h 550 i 118 j 145 l 45 m 1146 n 875 Bal: 13241

NB Capital a 20000

Furniture Rent expense equipment

第13页（共15页）

中国地质大学（北京）继续教育学院 2016年05课程考试

And Fixtures b 450

Accounts payable laundry revenue prepaid insurance h 550 j 145

Supplies utilities expense miscellaneous expenses e 410

Wage expense NB drawing m 1146

NB Company Income statement For month ended July 31

Revenue:

Laundry revenue $1743 Expenses:

Wages expense $1146

第14页（共15页）

c 705 d 17400 d 13400 e 410 Bal:13115 f 862 g 468 k 881 Bal: 1743 i 118 l 45 n 875 中国地质大学（北京）继续教育学院 2016年05课程考试

Rent expense 705 Utilities expense 118 Miscellaneous expense 45

Total Expenses 2014 Net loss $271

第15页（共15页）