会计英语学习通超星课后章节答案期末考试题库2023年

会计英语学习通超星课后章节答案期末考试题库2023年

istheallocationofthecostofatangibleplantassettoexpenseintheperiodsinwhichservicesarereceivedfromtheasset.

参考答案:

A_Depreciation

???????istheallocationofthecostofatangibleplantassettoexpenseintheperiodsinwhichservicesarereceivedfromtheasset.

参考答案:

A_Depreciation

An

maybedefinedasarecordoftheincreases,decreasesandbalancesinanindividualitemofassets,liability,capital,revenue,orexpenses.

参考答案:

B_account

An?????????maybedefinedasarecordoftheincreases,decreasesandbalancesinanindividualitemofassets,liability,capital,revenue,orexpenses.

参考答案:

B_account

Increaseinallliabilityaccountsare

.

参考答案:

A_credited

Increaseinallliabilityaccountsare??????????.

参考答案:

A_credited

PutthefollowingintoChinese."collectpayment"

参考答案:

C_收款

PutthefollowingintoChinese."financialtransaction"

参考答案:

A_财务往来

PutthefollowingintoChinese."financialtransaction"?

参考答案:

A_财务往来

PutthefollowingintoChinese."functionalmanager"

参考答案:

C_会计师

PutthefollowingintoChinese."sourcedocument"

参考答案:

C_原始凭证

PutthefollowingintoEnglish.“补偿，抵销”

参考答案:

C_offset

PutthefollowingintoEnglish.“补偿，抵销”??

参考答案:

C_offset

TRANSLATETHEFOLLOWINGEXPRESSIONINTOCHINESE."Accruedrevenue"

参考答案:

A_应计收入

TRANSLATETHEFOLLOWINGEXPRESSIONINTOCHINESE.“relevance”

参考答案:

C_相关性

TranslatethefollowingsentencefromEnglishintoChinese."Aledgeraccountaccumulatesinoneplacealltheinformationaboutchangesinaspecificasset,liabilityorowner''sequity."

参考答案:

B_分类账户把某一特定的资产、负债、所有者权益变化的所有信息汇总在一起。

TranslatethefollowingsentencefromEnglishintoChinese."Aledgeraccountaccumulatesinoneplacealltheinformationaboutchangesinaspecificasset,liabilityorowner'sequity."

参考答案:

B_分类账户把某一特定的资产、负债、所有者权益变化的所有信息汇总在一起。

TranslatethefollowingsentenceintoChinese.

"Returnonassetsmeasurestheproductivityofassetsregardlessofcapitalstructures."

参考答案:

B_资产收益率反映在不考虑资本结构的情况下企业资产的生产能力。

TranslatethefollowingsentenceintoChinese.?"Returnonassetsmeasurestheproductivityofassetsregardlessofcapitalstructures."

参考答案:

B_资产收益率反映在不考虑资本结构的情况下企业资产的生产能力。

TRANSLATETHEFOLLOWINGSENTENCEINTOCHINESE."Revenueisrealizedwhencashisreceived.Revenueisrealizablewhenclaimtocashisreceived.Suchfinancialinstrumentscanbereadilyconvertedintocash."

参考答案:

A_收到现金或取得获得现金的要求权，就实现了收入，这类金融工具可以很容易转变为现金。

TRANSLATETHEFOLLOWINGSENTENCEINTOCHINESE."Underthefirst-in,first-outmethod,itisassumedthatthefirstunitsacquiredarethefirstonessold;endinginventoryisvaluedatthemostrecentpurchaseprices."

参考答案:

A_在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。

Translatethefollowingspecialterms

intoChinese."specificidentificationmethod、weighted-averagemetho