会计专业英语辅导课

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,会计专业英语辅导课,考试题型,一、选择题（40分）,二、判断题（10分）,三、简答题（10分）,四、分录题（10分）,五、翻译题（30分）,1,一、选择题（40分）,1Which of the following is true? _B_.,A.Owners Equity - Assets = Liabilities,B.Assets Owners Equity = Liabilities,C.Assets + Liabilities = Owners Equity,D.Liabilities = Owners Equity + Assets,2,一、选择题（40分）,2Which of these is (are) an example of an asset account? _C_.,A.Service Revenue,B.Dividends,C.Accounts Receivable,D.All of the above are assets,3,一、选择题（40分）,3During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_.,A.LIFO and FIFO.,B.weighted-average and LIFO.,C.LIFO and LIFO.,D.FIFO and LIFO.,4,一、选择题（40分）,4During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_.,A.LIFO and FIFO.,B.weighted-average and LIFO.,C.LIFO and LIFO.,D.FIFO and LIFO.,5,一、选择题（40分）,5Which of the following is a correct statement of the rules of debit and credit? _A_.,A. Debits increase assets and decrease liabilities,B. Debits increase assets and increase owners equity,C. Credits decrease assets and decrease liabilities,D. Credits increase assets and increase owners equity,6,一、选择题（40分）,6Where should an investment 投资in stock that is hold as a short-term investment be reported in the balance sheet? _A_.,A. Current assets 流动资产,B. Plant assets 固定资产,C. Investments 投资,D. None of the above,7,一、选择题（40分）,7Which of the following is not a characteristic of plant assets?_D_.,A. Tangible 有形的,B. Long-lived,C. Unchanged outlook,D. For resale,8,一、选择题（40分）,8If earnings收入 havent been distributed as dividends股利, it should have been retained保留 in the company. The name of this portion of number listed in the balance sheet is _B_.,A. paid-in capital,B. retained earnings 留存收益,C. dividend,D. cash,9,一、选择题（40分）,9Please select 挑选出the components组合 which should be deducted 扣除from the original value of plant assets 固定资产原值when we compute 估计their net value _C_.,A. Merchandise inventory,B. Income tax payable,C. Accumulated depreciation 累计折旧,D. Retained earnings,10,一、选择题（40分）,10Which of the following is an advantage of the corporate form of business organization? _B_.,A.Unlimited liability,B.Continuous life无限期,C.Separate of ownership and management,D.Government regulation,11,二、判断题（10分）,1Accounting provides financial information that is only useful to business management,提供财务会计信息只对业务管理有用。 错,2Most companies have fewer assets accounts than liability account.大多数公司资产账目比负债账目少。 错,12,二、判断题（10分）,3If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.,如果借方帐目的数量比贷方项目的数量大，该帐户将有借方余额。 错,4Debit means increase，credit means decrease.借方表示增加，贷方表示减少 错,5A credit is an amount entered on the right-hand side of a ledger account分类账.,对,13,二、判断题（10分）,6Accrual accounting is done by recognizing revenues when earned and expenses incurred.,权责发生制会计是通过赚取时确认收入及开支 对,7Allowance method ensures that receivables are stated at their cash realizable value on the balance sheet.,津贴的方法，确保应收账款在其资产负债表上现金变现值列账。 对,8Revenues increase owners equity.,收入增加所有者权益 对,14,二、判断题（10分）,9If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss.,如果收入超过同一会计期间的费用，该实体被视为遭受损失。 错,10 In order to assure that the bank and the depositor are in agreement on the amount of money on deposit, a bank reconciliation needs to be prepared.,为了确保银行和存款人在金钱上的存款数额是一致的，银行调解需要有所准备。 对,15,三、简答题（10分）,1Describe the characteristics of the four commonly used inventory cost flow methods.,描述了四个特点常用库存成本流方法,The four inventory valuation methods to be considered are known as (1) specific identification, (2) average cost, (3) first-in, first-out, and (4) last-in, first-out.,这四个库存估价需要考虑的方法称为（1）具体确定，（2）平均成本，（3）先入先出，（4）后进先出。,(1) The,specific identification,method,requires that each item stocked be specifically marked so that its unit cost can be identified at any time.,（一）具体识别方法要求每个项目的具体库存标志着其单位成本可以在任何时候发现的。,16,三、简答题（10分）,(2) The,average cost,method,assumes that the cost of inventory on hand at the end of period and the cost of goods sold during a period is representative of all costs incurred during the period. Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.,（2）平均成本法假设手头的库存成本在期末以及在一期产品销售成本是在此期间发生的所有费用的代表。平均成本的计算方法是除以单位发售数量的货物售的总成本,17,三、简答题（10分）,(3) The,first-in, first-out,method,which is often referred to as FIFO, is based upon the assumption that first merchandise acquired is the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.,（3）先入先出方法，通常称为先进先出，取决于商品的假设，首先是第一个获得商品的销售。每个销售是用旧的库存货物的存货，因此结束了最近收购的商品组成。,(4) The,last-in, first-out method, commonly known as LIFO, is one of the most interesting methods of pricing inventories. The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.,（4）后进先出法，后进先出已知的俗称，是存货的价格最有趣的方法之一。这种方法的标题表明，最近获得的产品售出第一，而期末库存的“老”的最早购入的商品组成。,18,三、简答题（10分）,2Review the effect of inventory cost flow methods on the balance sheet and income statement when prices are rising.,回顾库存成本流动方式在价格上涨时对资产负债表和损益表的影响 。,When prices are rising, as they often are, FIFO will produce higher inventory, lower cost of goods sold, and higher income. It is probably popular with firms that would like to see higher income and net assets in their financial statements.,.当价格上涨，往往是，先进先出将产生较高的存货，降低销售成本，以及更高的收入。这可能是与企业受欢迎，希望看到更高的收入和其财务报表净资产。,19,三、简答题（10分）,LIFO has the opposite effect: lower it inventories, higher cost of goods sold, and lower incomes. It would likely be very popular among those firms trying to minimize income tax payments.,后进先出了相反的效果：降低IT存货，销货成本较高，较低收入。这将可能是深受那些试图减少收入纳税企业的欢迎。,20,三、简答题（10分）,Average cost method provides inventory and cost of goods sold amounts between the LIFO and FIFO extremes, and is the next best thing to LIFO for income and tax minimization when inventory costs are rising.,平均成本法提供的商品库存和销售成本之间的后进先出法和先进先出极端数额，是退而求其次的收入和税收减少到后进先出法时，库存成本上升。,21,三、简答题（10分）,3Describe the characteristics of the four commonly used depreciation methods.,描述了四个特点常用的折旧方法,The four commonly used depreciation methods include the following:,四个常用的折旧方法包括以下内容：,（1）Straight-line method: The computation of the periodic charge for depreciation is made by deducting the estimated residual or salvage value from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life.,1）直线法：该折旧费的计算周期是由扣除该资产的成本估计剩余或残值和除以预计使用年限年折旧费用，,22,三、简答题（10分）,（2）Unit-of-output method: For certain kinds of assets, more equitable allocation of the cost can be obtained by dividing the cost (minus salvage value, if significant) by the estimated units of output rather than by the estimated years of useful life.,单元的输出方式：对于某些类型的资产，更公平的成本分配，可以除以成本（减去残值，如果取得显着的产出的估计单位），而不是由使用寿命估计年,23,三、简答题（10分）,（3）Double-declining-balance method: The double-declining-balance method consists of doubling the straight-line depreciation rate and applying this double rate to the un-depreciated cost (book value) of the asset.,双倍余额递减法：双下降平衡方法包括增加一倍直线折旧率和运用这种双重率未进行折旧成本（账面价值的资产）。,24,三、简答题（10分）,（4）Sum-of-the-years-digits method: The depreciation rate to be used is a fraction, of which the numerator is the remaining years of useful life, and the denominator is the sum of the years digits of the depreciable life.年数总和法:,折旧率将要采用的一小部分，其中的分子是有用的生命余下的几年，而分母是对的折旧年限的年数字的总和。,25,三、简答题（10分）,3Describe the differences between cost method and equity method in accounting for equity securities investment.,描述成本法之间的差异和股权投资的股本证券的会计处理方法,Under the,cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and long-lasting decline in the market value of the investment. Investment revenue is recorded when dividends are declared by the investee,根据成本法，投资记录在其收购成本与当时的价值左，除非是在投资市场价值显着而持久的下降。投资收入录得股息时，被投资单位宣告。,.,26,三、简答题（10分）,Under the,equity method, (1) the original investment is recorded at its acquisition cost; (2) the investors proportionate share of the investees net income is recognized on the investors income statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment revenue.,根据权益法，（1）原始投资记录在其收购成本;（2）投资者对被投资的纯收入按比例予以确认投资者的收益表，作为一个投资账户的增加，以及（3）股息记录为一个投资帐户减少，而不是作为投资收益,27,四、分录题（10分）,ADJUSTING ENTRIES,调整分录,Assume that a business paid a $ 1 200 premium on April 1 for one years insurance in advance. This represents an increase in one asset (Prepaid Expense) and a decrease in another asset (Cash). Thus, the entry would be:,假设一个企业缴纳一年的保险保费1 200元4月1日提前。这代表了一种资产（预付费用）的增加，而在另一种资产（现金）减少。因此，该项目将是：,Dr. Prepaid Insurance 1200,Cr. Cash 1200,借：预付保险费 1200贷：库存现金 1200,28,四、分录题（10分）,ADJUSTING ENTRIES,调整分录,At the end of April, 1/12 of the $1 200 or $ 100 had expired or been used up. Therefore an adjustment has to be made, decreasing or crediting Prepaid Insurance and increasing or debiting Insurance Expense. The entry would be:,在4月，1 / 12 1 200元或100元月底已经过期或已用完。因此，一有需要作出调整，减少或计入预付保险及保险费用增加或借记。该项目将是：,Dr. Insurance Expense 100,Cr. Prepaid Insurance 100,借：保险费用100贷：预付保险100,29,四、分录题（10分）,Assume a company issues 1000 shares of $1 par value common stock for cash at $5 per share, the entry to record this transaction is:,假设每股5美元，公司发行1000股面值1美元普通股的现金，在进入这个交易记录,Dr. Cash 5000,Cr. Common Stock 1000,Paid-in Capital in Excess of Par Value 4000,借：现金 5000贷：普通股 1000股票溢价 4000,30,ILLUSTRATZON OF COST METHOD AND EQUITY METHOD,Assume that Company A purchased 5000 shares of Company B (representing 20% of the voting shares) for $5 per share.,假定A公司购买B公司代表5000的有表决权股份的20（股）每股5美元,Under both,cost,and,equity method,:,根据成本和权益的方法：,Dr. Long-term investment 25 000,Cr. Cash 250 000,借：长期投资25 000贷：现金250 000,31,ILLUSTRATZON OF COST METHOD AND EQUITY METHOD,Assume that company B realized $50 000 net income.,假设B公司实现纯收入50000元,Under,cost,method,:,根据成本法,No entry.,不得进入,Under,equity method,($50 000 20%) :,根据权益法（$ 50 000 20）：,Dr. Long-term investment 10 000,Cr. Investment income 100 000,借：长期投资 10 000贷：投资收益 100 000,32,ILLUSTRATZON OF COST METHOD AND EQUITY METHOD,Assume that company B declared and paid $1 dividend per share (5 000 $1).,假设B公司宣派及支付股息每股1美元（5 000 1美元）。,Under,cost,method,:,根据成本的方法：,Dr. Cash 5 000,Cr. Investment income 5 000,借：现金5 000贷：投资收入5 000,Under,equity method,($50 000 20%) :,根据权益法（$ 50 000 20）,Dr. Cash 5 000,Cr. Long-term investment 5 000,借：现金 5 000贷：长期投资5 00 000,33,五、翻译题（30分）,1An,income statement,is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period.,损益表是一个财务报表显示匹配的业务收入和特定会计期间的有关费用的经营业绩。,There are two common forms of income statements: the,multiple-step,income statement and the,single-step,income statement.,有两种常见形式的收入报表：多步利润表和单步损益表,34,五、翻译题（30分）,2Expenditures for the purchase or expansion of plant assets are called,capital expenditures,and are recorded in asset accounts.,为购买或植物被称为资产增加支出资本支出，并在资产账目记录,Expenditures for maintenance and ordinary repairs, fuel, and other items necessary to the ownership and use of plant and equipment are called,revenue expenditures,and recorded by debits to expense accounts.,维修和普通维修，燃料支出和必要的所有权和使用的厂房和设备等项目，称为收益性支出与所记录到的费用帐户扣款。,35,五、翻译题（30分）,3In preparing a balance sheet,liabilities,are classified as either current or long-term.,在编制资产负债表，负债归类为当前或长远,Current liabilities,are amounts payable within one year from the date of the balance sheet or within the normal operating cycle, where this is longer than a year,流动负债是一年内应付金额从资产负债表或在正常经营周期，这是在不到一年的时间日期。,.,Liabilities that are not due within this current time frame are called,long-,term, or,non-current,liabilities.,负债不属于这个目前被称为时限到期的长期性，还是非流动负债,36,五、翻译题（30分）,4The stockholders equity section of a corporations balance sheet includes:,股东对一个公司的资产负债表权益部分包括,(1),paid-in,(contributed),capital,实收（资）资本,(2),retained earnings,(earned capital),留存收益（资本赚取,Paid-in capital,is the amount stockholders paid to the corporation in exchange for shares of ownership.,实收金额是支付的所有权股份，以换取该公司的股东资本,Retained earnings,is earned capital held for future use in the business.,留存收益是获得资金的使用在企业的未来举行,37,五、翻译题（30分）,5Under the,cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and long-lasting decline in the market value of the investment. Investment revenue is recorded when dividends are declared by the investee.,根据成本法，投资记录在其收购成本与当时的价值左，除非是在投资市场价值显着而持久的下降。投资收入录得股息时，被投资单位宣告,38,五、翻译题（30分）,Under the,equity method, (1) the original investment is recorded at its acquisition cost; (2) the investors proportionate share of the investees net income is recognized on the investors income statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment revenue.,根据权益法，（1）原始投资记录在其收购成本;（2）投资者对被投资的纯收入按比例予以确认投资者的收益表，作为一个投资账户的增加，以及（3）股息记录为一个投资帐户，而不是减少投资收益。,39,祝各位同学取得好成绩！,40,