【英文会計無料問題集】英文会計入門講座＜第2回＞の練習問題と解答

「英文会計入門講座」がお役に立つ方

1. 初めて英文会計を学習する方
2. USCPA（米国公認会計士）のため、英文会計の学習を始めたばかりの方
3. ACCA（英国勅許公認会計士）の学習をしている方・しようと考えている方
4. 仕事などで、英語で会計を理解する必要がある方
5. 英語が得意で、会計の知識を身につけてキャリアアップしたい方

英文会計入門講座＜第2回＞で学んだこと

1. 簿記（Bookkeeping）上の取引（Transaction）
2. 勘定科目（Account）
3. 仕訳（Journal Entry）の作成ー3つのステップ
4. 元帳（Ledger）への転記（Posting）
5. 残高試算表（Trial Balance：TB）の作成
6. 精算表（Work Sheet）の作成
7. 損益計算書（Profit and Loss Statement： PL）
8. 貸借対照表（Balance Sheet： BS）

1. A社から商品（Merchandise）の注文があった。　  （　　　　　）
2. B社から商品（Merchandise）を掛けで仕入れた。  （　　　　　）
3. 商品（Merchandise）が盗難にあった。　　　　　 （　　　　　）
4. 車両を1カ月20,000円で借りる契約を結んだ。　　 （　　　　　）
5. 備品30,000円を購入し、代金は月末払いとした。   （　　　　　）
6. 事務用品3,000円を現金（Cash）で購入した。 　   （　　　　　）

1. A社から商品（Merchandise）の注文があった。　  （　　×　　）
2. B社から商品（Merchandise）をかけで仕入れた。  （　　〇　　）
3. 商品（Merchandise）が盗難にあった。　　　　　 （　　〇　　）
4. 車両を1カ月20,000円で借りる契約を結んだ。　　 （　　×　　）
5. 備品30,000円を購入し、代金は月末払いとした。   （　　〇　　）
6. 事務用品3,000円を現金（Cash）で購入した。 　   （　　〇　　）

Which of the following transaction is not recorded in the accounting book?

1. Purchase of the merchandise
2. Payment of the director’s remuneration
3. Enter into equipment leasing contract
4. Borrow money from bank

Which of the following transaction is not recorded in the accounting book?

1. Purchase of the merchandise
2. Payment of the director’s remuneration
3. Enter into equipment leasing contract
4. Borrow money from bank

• 借入金（Loan Payable）
• 資本金（Capital Stock）
• 現金（Cash）
• 支払利息（Interest Expense）
• 買掛金（Accounts Payable： AP）
• 売掛金（Accounts Receivable： AR）
• 給料（Salary）
• 受取手数料（Handling Charge Revenue）

1. 株主（Shareholder）から現金（Cash） 100,000円の元入れを受けた。
2. 現金（Cash）20,000円を銀行から借り入れた。
3. 給与（Salary）2,500円を現金（Cash）で支払った。
4. 商品売買の仲介手数料1,800円を現金で受け取った。
5. 借入金10,000円と利息100円をあわせて、現金（Cash）で銀行に返済した。

• 現金（Cash）
• 借入金（Loan Payable）
• 資本金（Capital Stock）
• 買掛金（Accounts Payable： AP）
• 売掛金（Accounts Receivable： AR）
• 給料（Salary）
• 受取手数料（Handling Charge Revenue）

1. 株主（Shareholder）から現金（Cash） 100,000円の元入れを受けた。
2. 現金（Cash）2,000円を銀行から借り入れた。
3. 給与（Salary）2,500円を現金（Cash）で支払った。
4. 商品売買の仲介手数料1,800円を現金で受け取った。

1. Dr） Cash 100,000   Cr） Capital Stock 100,000
2. Dr） Cash 2,000       Cr） Loan Payable 2,000
3. Dr） Salary 2,500     Cr） Cash　2,500
4. Dr） Cash 1,800 　   Cr） Handling Charge Revenue 1,800

1. increase an asset, increase a liability
2. increase an asset, increase capital
3. decrease an asset, increase capital
4. increase an asset, decrease a liability

1. increase an asset, increase a liability
2. increase an asset, increase capital
3. decrease an asset, increase capital
4. increase an asset, decrease a liability

1. Debit Cash, Credit Employee
2. Debit Cash, Credit Salaries Expense
3. Debit Salaries Expense, Credit Cash
4. Debit Employee, Credit Cash

1. Debit Cash, Credit Employee
2. Debit Cash, Credit Salaries Expense
3. Debit Salaries Expense, Credit Cash
4. Debit Employee, Credit Cash

Dr）

Cr）

Dr） Insurance 100,000

Cr）Cash 100,000

Dr）

Cr）

Dr）Cash 500

　Cr）Interest Income 500

1. Invested 900,000 yen cash as capital.
2. Bought 500,000 yen worth of office furniture on account.
3. Received 150,000 yen as interest income.
4. Paid 800,000 yen for office equipment by cash.
5. Paid salaries of 6,000 yen by cash.

1. Invested 900,000 yen cash as capital.
2. Bought 500,000 yen worth of office furniture on account.
3. Received 150,000 yen as interest income.
4. Paid 800,000 yen for office equipment by cash.
5. Paid salaries of 6,000 yen by cash.

1. Dr）Cash 900,000  　　　Cr）Capital Stock 900,000
2. Dr）Furniture 500,000  　Cr）Payable-Other 500,000
3. Dr）Cash 150,000 　　　 Cr）Interest Income 150,000
4. Dr）Equipment 800,000　Cr）Cash 800,000
5. Dr）Salary 6,000　          Cr）Cash 6,000

1. Invested 300,000 yen in business.
2. Purchased supplies on account for 24,500 yen.
3. Received 180,000 yen cash for services.
4. Withdrew 40,000 yen for the personal use.
5. Paid wages 300,000 yen.

1. Invested 300,000 yen in business.
2. Purchased supplies on account for 24,500 yen.
3. Received 180,000 yen cash for services.
4. Withdrew 40,000 yen for the personal use.
5. Paid wages 300,000 yen.

1. Dr）Cash 300,000　　　 　　   Cr）Capital Stock 300,000
2. Dr）Supplies 24,500 　　　　   Cr）Other Payable 24,500
3. Dr）Cash 180,000　　　　　 　 Cr）Service Revenue 180,000
4. Dr）Director, Personal 40,000 　Cr）Cash 40,000
5. Dr）Paid Wages 300,000           Cr）Cash 300,000

1. Sold merchandise on account.
2. Shareholder invested and sent money to A company’s bank account.
3. Bought table and 6 chairs for the meeting room.
4. Purchased pens and papers at the News Agency in cash.
5. Bought 2nd shop in the downtown and wire-transferred the money from the company’s bank account.
6. Paid shop assistant’s monthly salary.
7. Bought sales representative’s car for his sales activity.
8. Paid TV ad production fee in cash.
9. Paid office rent to landlord.
10. Interest on loan was automatically withdrawn from the company’s bank account.

1. Sold merchandise on account.
2. Shareholder invested and sent money to A company’s bank account.
3. Bought 2nd shop in the downtown and wire-transferred the money from the company’s bank account.
4. Paid shop assistant’s monthly salary.
5. Bought sales representative’s car for his sales activity.
6. Paid TV ad production fee in cash.
7. Paid office rent to landlord.
8. Interest on loan was automatically withdrawn from the company’s bank account.

1. Account Receivable, Sales
2. Cash in bank, Capital
3. Building, Cash in bank
4. Salary, Cash
5. Automobile, Cash
6. Advertisement Expense, Cash
7. Rent Expense, Cash
8. Interest Expense, Cash in bank

Which of the following is provided by a trial balance in which total debits equal total credits？

1. Proof that no transaction was completely omitted from the ledger during the posting process.
2. Proof that the correct debit or credit balance has been computed for each account.
3. Proof that the ledger is in balance.
4. Proof that transactions have been correctly analyzed and recorded in the proper accounts.

Which of the following is provided by a trial balance in which total debits equal total credits？

1. Proof that no transaction was completely omitted from the ledger during the posting process.
2. Proof that the correct debit or credit balance has been computed for each account.
3. Proof that the ledger is in balance.
4. Proof that transactions have been correctly analyzed and recorded in the proper accounts.