会计专业英语辅导课

会计专业英语辅导课2024/4/1会计专业英语辅导课会计专业英语辅导课2024/4/1会计专业英语辅导课1一、选择题（40分）1．Whichofthefollowingistrue?_______B______.A. Owners’Equity-Assets=LiabilitiesB. Assets–Owners’Equity=LiabilitiesC. Assets+Liabilities=Owners’EquityD. Liabilities=Owners’Equity+Assets会计专业英语辅导课一、选择题（40分）1．Whichofthefollo2一、选择题（40分）2．Whichoftheseis(are)anexampleofanassetaccount?_____C________.A. ServiceRevenueB. DividendsC. AccountsReceivableD. Alloftheaboveareassets会计专业英语辅导课一、选择题（40分）2．Whichoftheseis3一、选择题（40分）3．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe____D_________.A. LIFOandFIFO.B. weighted-averageandLIFO.C. LIFOandLIFO.D. FIFOandLIFO.会计专业英语辅导课一、选择题（40分）3．Duringaperiodof4一、选择题（40分）4．Duringaperiodofrisingprices,theinventorymethodthatyieldsthehighestnetincomeandthelowestinventoryvalue,respectively,willbe_______D______.A. LIFOandFIFO.B. weighted-averageandLIFO.C. LIFOandLIFO.D. FIFOandLIFO.会计专业英语辅导课一、选择题（40分）4．Duringaperiodof5一、选择题（40分）5．Whichofthefollowingisacorrectstatementoftherulesofdebitandcredit?_____A_____.A.DebitsincreaseassetsanddecreaseliabilitiesB.Debitsincreaseassetsandincreaseowners’equityC.CreditsdecreaseassetsanddecreaseliabilitiesD.Creditsincreaseassetsandincreaseowners’equity会计专业英语辅导课一、选择题（40分）5．Whichofthefollo6一、选择题（40分）6．Whereshouldaninvestment投资instockthatisholdasashort-terminvestmentbereportedinthebalancesheet?___A_______.A.Currentassets流动资产B.Plantassets固定资产C.Investments投资D.Noneoftheabove会计专业英语辅导课一、选择题（40分）6．Whereshouldanin7一、选择题（40分）7．Whichofthefollowingisnotacharacteristicofplantassets?______D_______.A.Tangible有形的B.Long-livedC.UnchangedoutlookD.Forresale会计专业英语辅导课一、选择题（40分）7．Whichofthefollo8一、选择题（40分）8．Ifearnings收入haven’tbeendistributedasdividends股利,itshouldhavebeenretained保留inthecompany.Thenameofthisportionofnumberlistedinthebalancesheetis______B________.A.paid-incapitalB.retainedearnings留存收益C.dividendD.cash会计专业英语辅导课一、选择题（40分）8．Ifearnings收入have9一、选择题（40分）9．Pleaseselect挑选出thecomponents组合whichshouldbededucted扣除fromtheoriginalvalueofplantassets固定资产原值whenwecompute估计theirnetvalue____C__________.A.MerchandiseinventoryB.IncometaxpayableC.Accumulateddepreciation累计折旧D.Retainedearnings会计专业英语辅导课一、选择题（40分）9．Pleaseselect挑选出t10一、选择题（40分）10．Whichofthefollowingisanadvantageofthecorporateformofbusinessorganization?_____B_________.A. UnlimitedliabilityB. Continuouslife无限期 C. SeparateofownershipandmanagementD. Governmentregulation会计专业英语辅导课一、选择题（40分）10．Whichofthefoll11二、判断题（10分）1．Accountingprovidesfinancialinformationthatisonlyusefultobusinessmanagement提供财务会计信息只对业务管理有用。错2．Mostcompanieshavefewerassetsaccountsthanliabilityaccount.大多数公司资产账目比负债账目少。错会计专业英语辅导课二、判断题（10分）1．Accountingprovide12二、判断题（10分）3．Ifthenumberofdebitentriesinanaccountisgreaterthanthenumberofcreditentries,theaccountwillhaveadebitbalance.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4．Debitmeansincrease，creditmeansdecrease.借方表示增加，贷方表示减少错5．Acreditisanamountenteredontheright-handsideofaledgeraccount分类账.对会计专业英语辅导课二、判断题（10分）3．Ifthenumberofd13二、判断题（10分）6．Accrualaccountingisdonebyrecognizingrevenueswhenearnedandexpensesincurred.权责发生制会计是通过赚取时确认收入及开支对7．Allowancemethodensuresthatreceivablesarestatedattheircashrealizablevalueonthebalancesheet.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8．Revenuesincreaseowner’sequity.收入增加所有者权益对会计专业英语辅导课二、判断题（10分）6．Accrualaccounting14二、判断题（10分）9．Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.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．Inordertoassurethatthebankandthedepositorareinagreementontheamountofmoneyondeposit,abankreconciliationneedstobeprepared.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。对会计专业英语辅导课二、判断题（10分）9．Ifrevenuesexceed15三、简答题（10分）1．Describethecharacteristicsofthefourcommonlyusedinventorycostflowmethods.描述了四个特点常用库存成本流方法Thefourinventoryvaluationmethodstobeconsideredareknownas(1)specificidentification,(2)averagecost,(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)Thespecificidentification

methodrequiresthateachitemstockedbespecificallymarkedsothatitsunitcostcanbeidentifiedatanytime.（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。会计专业英语辅导课三、简答题（10分）1．Describethechara16三、简答题（10分）(2)Theaveragecost

methodassumesthatthecostofinventoryonhandattheendofperiodandthecostofgoodssoldduringaperiodisrepresentativeofallcostsincurredduringtheperiod.Averagecostiscomputedbydividingthetotalcostofgoodsavailableforsalebythenumberofunitsavailableforsale.（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会计专业英语辅导课三、简答题（10分）(2)Theaveragecost17三、简答题（10分）(3)Thefirst-in,first-out

methodwhichisoftenreferredtoasFIFO,isbasedupontheassumptionthatfirstmerchandiseacquiredisthefirstmerchandisesold.Eachsaleismadeoutoftheoldergoodsinstock;theendinginventorythereforeconsistsofthemostrecentlyacquiredgoods.

（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)Thelast-in,first-outmethod,commonlyknownasLIFO,isoneofthemostinterestingmethodsofpricinginventories.Thetitleofthismethodsuggeststhatthemostrecentlyacquiredgoodsaresoldfirst,andthattheendinginventoryconsistsof“old”goodsacquiredintheearliestpurchases.（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。

会计专业英语辅导课三、简答题（10分）(3)Thefirst-in,fi18三、简答题（10分）2．Reviewtheeffectofinventorycostflowmethodsonthebalancesheetandincomestatementwhenpricesarerising.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。Whenpricesarerising,astheyoftenare,FIFOwillproducehigherinventory,lowercostofgoodssold,andhigherincome.Itisprobablypopularwithfirmsthatwouldliketoseehigherincomeandnetassetsintheirfinancialstatements..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。

会计专业英语辅导课三、简答题（10分）2．Reviewtheeffect19三、简答题（10分）LIFOhastheoppositeeffect:loweritinventories,highercostofgoodssold,andlowerincomes.Itwouldlikelybeverypopularamongthosefirmstryingtominimizeincometaxpayments.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。会计专业英语辅导课三、简答题（10分）LIFOhastheopposit20三、简答题（10分）AveragecostmethodprovidesinventoryandcostofgoodssoldamountsbetweentheLIFOandFIFOextremes,andisthenextbestthingtoLIFOforincomeandtaxminimizationwheninventorycostsarerising.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。会计专业英语辅导课三、简答题（10分）Averagecostmethod21三、简答题（10分）3．Describethecharacteristicsofthefourcommonlyuseddepreciationmethods.描述了四个特点常用的折旧方法Thefourcommonlyuseddepreciationmethodsincludethefollowing:四个常用的折旧方法包括以下内容：（1）Straight-linemethod:Thecomputationoftheperiodicchargefordepreciationismadebydeductingtheestimatedresidualorsalvagevaluefromthecostoftheassetanddividingtheremainingdepreciablecostbytheyearsofestimatedusefullife.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，会计专业英语辅导课三、简答题（10分）3．Describethechara22三、简答题（10分）（2）Unit-of-outputmethod:Forcertainkindsofassets,moreequitableallocationofthecostcanbeobtainedbydividingthecost(minussalvagevalue,ifsignificant)bytheestimatedunitsofoutputratherthanbytheestimatedyearsofusefullife.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会计专业英语辅导课三、简答题（10分）（2）Unit-of-outputme23三、简答题（10分）（3）Double-declining-balancemethod:Thedouble-declining-balancemethodconsistsofdoublingthestraight-linedepreciationrateandapplyingthisdoubleratetotheun-depreciatedcost(bookvalue)oftheasset.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）。会计专业英语辅导课三、简答题（10分）（3）Double-declining-24三、简答题（10分）（4）Sum-of-the-year’s-digitsmethod:Thedepreciationratetobeusedisafraction,ofwhichthenumeratoristheremainingyearsofusefullife,andthedenominatoristhesumoftheyears’digitsofthedepreciablelife.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。会计专业英语辅导课三、简答题（10分）（4）Sum-of-the-year’s25三、简答题（10分）3．Describethedifferencesbetweencostmethodandequitymethodinaccountingforequitysecuritiesinvestment.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Underthecostmethod,theinvestmentisrecordedatitsacquisitioncostandleftatthatvalue,unlessthereisasignificantandlong-lastingdeclineinthemarketvalueoftheinvestment.Investmentrevenueisrecordedwhendividendsaredeclaredbytheinvestee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。.会计专业英语辅导课三、简答题（10分）3．Describethediffe26三、简答题（10分）Undertheequitymethod,(1)theoriginalinvestmentisrecordedatitsacquisitioncost;(2)theinvestor’sproportionateshareoftheinvestee’snetincomeisrecognizedontheinvestor’sincomestatementandasanincreaseintheinvestmentaccount,and(3)dividendsarerecordedasadecreaseintheinvestmentaccountratherthanasinvestmentrevenue.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会计专业英语辅导课三、简答题（10分）Undertheequitymet27四、分录题（10分）ADJUSTINGENTRIES调整分录Assumethatabusinesspaida$1200premiumonApril1foroneyear’sinsuranceinadvance.Thisrepresentsanincreaseinoneasset(PrepaidExpense)andadecreaseinanotherasset(Cash).Thus,theentrywouldbe:假设一个企业缴纳一年的保险保费1200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.PrepaidInsurance1200Cr.Cash1200借：预付保险费1200

贷：库存现金1200会计专业英语辅导课四、分录题（10分）ADJUSTINGENTRIES调整分28四、分录题（10分）ADJUSTINGENTRIES调整分录AttheendofApril,1/12ofthe$1200or$100hadexpiredorbeenusedup.Thereforeanadjustmenthastobemade,decreasingorcreditingPrepaidInsuranceandincreasingordebitingInsuranceExpense.Theentrywouldbe:在4月，1/121200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.InsuranceExpense100Cr.PrepaidInsurance100借：保险费用100

贷：预付保险100会计专业英语辅导课四、分录题（10分）ADJUSTINGENTRIES调整分29四、分录题（10分）Assumeacompanyissues1000sharesof$1parvaluecommonstockforcashat$5pershare,theentrytorecordthistransactionis: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.Cash5000Cr.CommonStock1000Paid-inCapitalinExcessofParValue4000借：现金5000

贷：普通股1000

股票溢价4000会计专业英语辅导课四、分录题（10分）Assumeacompanyiss30ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODAssumethatCompanyApurchased5000sharesofCompanyB(representing20%ofthevotingshares)for$5pershare.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Underbothcostandequitymethod:根据成本和权益的方法：Dr.Long-terminvestment25000Cr.Cash250000借：长期投资25000

贷：现金250000会计专业英语辅导课ILLUSTRATZONOFCOSTMETHODAN31ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODAssumethatcompanyBrealized$50000netincome.假设B公司实现纯收入50000元

Undercost

method:根据成本法Noentry.不得进入Underequitymethod($50000×20%):根据权益法（$50000×20％）：Dr.Long-terminvestment10000Cr.Investmentincome100000借：长期投资10000

贷：投资收益100000会计专业英语辅导课ILLUSTRATZONOFCOSTMETHODAN32ILLUSTRATZONOFCOSTMETHODANDEQUITYMETHODAssumethatcompanyBdeclaredandpaid$1dividendpershare(5000×$1).假设B公司宣派及支付股息每股1美元（5000×1美元）。Undercost

method:根据成本的方法：Dr.Cash5000Cr.Investmentincome5000借：现金5000

贷：投资收入5000Underequitymethod($50000×20%):根据权益法（$50000×20％）Dr.Cash5000Cr.Long-terminvestment5000借：现金5000

贷：长期投资500000会计专业英语辅导课ILLUSTRATZONOFCOSTMETHODAN33五、翻译题（30分）1．Anincomestatementisafinancialstatementshowingtheresultsofoperationsforabusinessbymatchingrevenueandrelatedexpensesforaparticularaccountingperiod.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。Therearetwocommonformsofincomestatements:themultiple-stepincomestatementandthesingle-stepincomestatement.有两种常见形式的收入报表：多步利润表和单步损益表会计专业英语辅导课五、翻译题（30分）1．Anincomestatemen34五、翻译题（30分）2．Expendituresforthepurchaseorexpansionofplantassetsarecalledcapitalexpendituresandarerecordedinassetaccounts.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Expendituresformaintenanceandordinaryrepairs,fuel,andotheritemsnecessarytotheownershipanduseofplantandequipmentarecalledrevenueexpendituresandrecordedbydebitstoexpenseaccounts.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。会计专业英语辅导课五、翻译题（30分）2．Expendituresfort35五、翻译题（30分）3．Inpreparingabalancesheet,liabilitiesareclassifiedaseithercurrentorlong-term.在编制资产负债表，负债归类为当前或长远Currentliabilitiesareamountspayablewithinoneyearfromthedateofthebalancesheetorwithinthenormaloperatingcycle,wherethisislongerthanayear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。.Liabilitiesthatarenotduewithinthiscurrenttimeframearecalledlong-term,ornon-currentliabiliti