会计专业英语答案

1、会计专业英语答案【篇一： 15 春学期会计专业英语在线作业 满分答案】a. an expense accountb. a capital accountc. a liability accountd. an asset account?正确答案： d2. the debt created by a business when it makes a purchase on account is referred to as ana. account payableb. account receivable c. assetd. expense payable ?正确答案： a3. when th

2、e corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds area. convertible bonds b. unsecured bonds c. debenture bonds d. callable bonds?正确答案： d4. which of the items below is not a business organization form? （ ）a. entrepreneurs

3、hip b. proprietorshipc. partnership d. corporation ?正确答案： a 5. cash investments made by the owner to the business arereported on the statement of cash flows in the a. financing activities sectionb. investing activities sectionc. operating activities sectiond. supplemental statement?【篇二：会计专业英语期末试题 (a

4、 卷)答案】txt1. (1) journal entry a chronological record of transactions,showing for each transaction the debits and credits to beentered in specific ledger accounts. (2) going concern an assumption that a business entitywill continue in operation indefinitely and thus will carry out itsexisting commitm

5、ents. (3) matching principle the revenue earned druing anaccounting period is offset with the expenses incurred ingenerating this revenue. (4) working capital current assets minus current liabilities (5) revenue expenditure any expenditure that will benefitonly the current accounting period.2. 每空 1

6、分，其中两个 debit 合计 1 分 (1) (two). (debit). (debit). (equal). (2) (adjusting). (assign). (end).(prior) (3) (liquid). (that). (at) 3.题一 10 分，第一小段 6 分，第二小段 4 分。 题二 8 分 (1) financial statements show the financial position of abusiness and the results of its operations, presented inconformity with generally

7、 accepted accounting principles.these statements are intended for use by many differentdecision makers, for many different purposes. tax returns show the computation of taxable income, legalconcept by tax laws and regulations. in many cases, tax lawsare similar to generally accepted accounting princ

8、iples, butsubstantial differences do exist. (2) auditors do not guarantee the accuracy of financialstatements; they express only their expert opinion as to thefairness of the statements. however, cpa firms stake theirreputations on the thoroughness of their audits and thedependability of their audit

9、 reports.4.每小题 6 分，每小题包括三小句，每小句 2 分。(1) 会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，如足球或篮球比赛制定的比赛规则。(2) 会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择和判断。5.每小题选对1 分 （1）c，（2）a，（3）b ，（4）c，（5）c，（6）a，（7）c，（8）c，（9）b，（10）b 6.（1）全对4 分，（ 2）全对5 分，

10、（ 3）全对6 分 (1) debit: cash 636000credit: bonds payable 600000premiumon bonds payable 36000 (2) debit: interest expenses 28302 premium on bonds payable198credit: cash 28500 (3) debit: interest expenses 14137 premium on bonds payable113credit: interest payable 142507.共 6 个调整数据，做对一个 2 分，合计数对2 分，计14 分。 c

11、ash flows from operating activities:net income $260000adjustment for non cash revenue and expenses:added (le ss): depreciation .$90000 loss on sale of machinery .$2400 patent amortization .$14800 amortization of premium on bond .($4600) $102600working capital changes: accounts receivable increase .(

12、$2000)accounts payable increase $8400 $6400cash flows from operatingactivities $369000 8.项目 1 和项目 3 正确表述各 4 分，项目 2 正确表述 3 分。 item 1: this item is a prepaid expenses and not properlyrecorded. half of this expenses should be charged to the repairand maintenance account in the current year, half of thi

13、sexpenses should be deferred to next year. item 2: this item is properly charged the account, because thatis for regulative repairs. item 3: this item is not properly charged, because thisexpenditure is for increasing the efficiency of production andshould be capitalized.【篇三：财会专业英语期末试卷及答案】txti.put t

14、he following into corresponding groups. (15 points) 1.cash on hand2.notes receivable 3.advances to suppliers4.other receivables 5.short-term loans 6.intangible assets7.cost of production 8.current year profit 9. capitalreserve10.long-term loans 11.other payables 12. con-operating expenses 13.financi

15、al expenses 14.cost of sale 15.accrued payroll ii. please find the best answers to the following questions. (25points) 1. aftin co. performs services on account when aftincollects the account a.assets increase b.assets do not change c.owner s equitydecreases d.liabilities decrease 2. a balance sheet

16、 report a. the assets, liabilities, and owner s equity on a particulardate b. the change in the owner s capital during the period c.the cash receipt and cash payment during the period d. the difference between revenues and expenses during theperiod 3. the following information about the assets andli

17、abilities at the end of 20 x 1 and 20 x 2 is given below: $ 75,000 36,000$ 90,000 45,000 assets liabilities how much the owner sequity at the end of 20 x2 ?a.$ 4,500b.$ 6,000c.$ 45,000 d.$ 43,000 4. traylor company paid $ 2,850 on account. the effect of thistransaction onthe accounting equation is t

18、o . a. decrease assets and decrease owner s equity b. increaseliabilities and decrease owner s equity c. have no effect ontotal assets d. decrease assets and decrease liabilities 5. the entry to record the collection of $ 890 from a customeron account isa. dr.accounts payablecr. cash890 890b. dr.cas

19、h 890890cr. accounts receivablec. dr.cash 890890cr. account payabled. dr.cash 890890cr. service revenue 6. the ending cash account balance is $ 57,600. during theperiod, cash receipts equal $ 124,300. if the cash paymentsduring the period total $ 135,100, then the beginning cashamount must havea. $

20、68,400 b.$ 46,800c. $ 181,900 d.annot be determined from theinformation given 7. use the following selected information for the aleciacompany to calculate the correct credit column total for a trialbalance accounts receivable accounts payable building cash capital $ 7,200 $ 6,900 $ 179,400 $ 15,800

21、$ 64,000 $ 6,500 $ 56,100insurance expense salary expensesalary payable service revenue $ 3,600 $ 190,500 a. $ 201,000b. $ 137,100 c. $ 265,000 d. $ 74,500 8. abc paid $500 for inventories in cash ,and purchasedadditional inventories on account for $700 in the month. at theend of the month,abc paid

22、$300 ofa $ 500 b. $ 900 c. $ 1,200 d. $ 1,500 9.the debit side of an account is used torecorda.increasesb.decreases c. increases or decreases,depending on the type of accountd.decline 10.abc ,began the year with total assets of $120,000,liabilitiesof $70,000,and owner s equity of $50,000.during the

23、year abcearned revenue of $110,000 and paid espenses of $30,000.andalso invensted an additional $20,000 in the business .howmuch is the owner s equity at the end of the year?a. $150,000b.$180,000 c.$190,000 d.$220,000 11which of the following is true? _. a. owners equity - assets = liabilities b. as

24、sets owners equity =liabilities c. asse ts + liabilities = owners equity d. liabilities =owners equity + assets12which of these is an example of an liability account? _ _. a. service revenueb.cashc. accounts receivabled. short-term loans13which of the following is a correct statement of the rules of

25、 debit and credit? _. a. debits increase assets and decrease liabilities b. debitsincrease assets and increase owners equity c. creditsdecrease assets and decrease liabilities d. credits increaseassets and increase owne rs equity14if earnings haven t been distributed as dividends, it should have bee

26、n retained in the company. the name of this portion of numberlisted in the balance sheet is _. a. paid-in capitalb. retained earnings c. dividend d. cash 15please select the components which should be deductedfrom the original value of plant assets when we compute theirnet value _. a. merchandise in

27、ventoryb. income taxpayable c. accumulated depreciationd. retained earnings 16 which of the following would not be included on abalance sheet? a. accounts receivable. b. accounts payable. c. sales. d. cash. 17. remington provided the following information about itsbalance sheet: cash $100 accounts r

28、eceivable 500stockholders equity 700 accounts payable 200 short-termloans 1,000 based on the information provided, how much are remingtonsliabilities? a. $200.b. $900.c. $1,200. d. $1,700. 18. gerald had beginning total stockholders equity of $160,000.during theyear, total assets increased by $240,0

29、00 and total liabilitiesincreased by $120,000. geralds net income was $180,000. noadditional investments were made; however, dividends didoccur during the year. how much were the dividends? a. $20,000. b. $60,000.c. $140,000. d. $220,000. 19.if the assetsof a business are $162,600 and the liabilities are $86,00