版權(quán)說明:本文檔由用戶提供并上傳,收益歸屬內(nèi)容提供方,若內(nèi)容存在侵權(quán),請(qǐng)進(jìn)行舉報(bào)或認(rèn)領(lǐng)
文檔簡介
會(huì)計(jì)專業(yè)英語復(fù)習(xí)資料一以及短語中英互譯1、會(huì)計(jì)分錄2、投資活動(dòng)3、后進(jìn)先出法4、客觀性原則5、注冊(cè)會(huì)計(jì)師6、權(quán)責(zé)發(fā)生制7、累計(jì)折舊8、資產(chǎn)負(fù)債表9、經(jīng)營決策10以及銀行存款11以及到期日12以及歷史成本以及sourcedocument以及nominalrate以及creditsale以及sum-of-years-digitsmethod以及economicentityassumption以及financialposition以及fixedassets以及publichearing以及incomestatement以及salesdiscount以及valueaddedtax以及trademark以及bankoverdraft二以及從下列選項(xiàng)中選出最佳答案1>Generally,revenueisrecordedbyabusinessenterpriseatapointwhen:()A>ManagementdecidesitisappropriatetodosoTheproductisavailableforsaletoconsumersAnexchangehastakenplaceandtheearningprocessisvirtuallycompleteAnorderformerchandisehasbeenreceived以及Whyarecertaincostscapitalizedwhenincurredandthendepreciatedoramortizedoversubsequentaccountingperiods?( )ToreducetheincometaxliabilityToaidmanagementinmakingbusinessdecisionsTomatchthecostsofproductionwithrevenueasearnedToadheretotheaccountingconceptofconservatism以及Whataccountingprincipleorconceptjustifiestheuseofaccrualsanddeferrals?( )GoingconcernMaterialityConsistencyD>Stablemonetaryunit以及Anaccruedexpensecanbestbedescribedasanamount( )PaidandcurrentlymatchedwithrevenuePaidandnotcurrentlymatchedwithrevenueNotpaidandnotcurrentlymatchedwithrevenueNotpaidandcurrentlymatchedwithrevenue以及Continuationofabusinessenterpriseintheabsenceofcontraryevidenceisanexampleoftheprincipleorconceptof( )BusinessentityConsistencyGoingconcernD>Substanceoverform以及Inpreparingabankreconciliation,theamountofchecksoutstandingwou1dbe:( )addedtothebankbalanceaccordingtothebankstatement.deductedfromthebankbalanceaccordingtothebankstatement.addedtothecashbalanceaccordingtothedepositor'srecords.D>deductedfromthecashbalanceaccordingtothedepositor,srecords.以及Journalentriesbasedonthebankreconciliationarerequiredfor:()A、additionstothecashbalanceaccordingtothedepositor'srecords.B>deductionsfromthecashbalanceaccordingtothedepositor'srecords.BothAandBNeitherAnorB以及Apettycashfundis:()A、usedtopayrelativelysmallamountsoB、establishedbyestimatingtheamountofcashneededfordisbursementsofrelativelysmallamountsaspecifiedperiodoC、reimbursedwhentheamountofmoneyinthefundisreducedtopredeterminedminimumamountoD>alloftheaboveo以及Acorporationhastwoequitysecurities,whichitholdsasatemporaryinvestment.IfsecurityAhasacostof$150,000andafairmarketvalueof$120,000,securityBhasacostof$200,000andafairmarketvalueof$150,000,atwhatamountshouldthesesecuritiesbereportedinthecurrentassetssectionofthecorporation,sbalancesheet?( )A以及$350,000 B以及$320,000C以及$300,000D以及$270,000以及Underwhatcaptionwouldaninvestmentinstockthatisholdasatemporaryinvestmentbereportedinthebalancesheet?( )A以及CurrentassetsB以及PlantassetsC以及InvestmentsD以及Noneoftheabove以及Ifthemerchandiseinventoryattheendoftheyearisoverstatedby$7,500theerrorwillcausean:overstatementofcostofmerchandisesoldfortheyearby$7,500understatementofgrossprofitfortheyearby$7,500overstatementofnetincomefortheyearby$7,500understatementofnetincomefortheyearby$7,500.Theinventorysystememployingaccountingrecordsthatcontinuouslydisclosetheamountofinventoryiscalled:( )A.periodicB.perpetualC.physicalD.retail.Theinventorycostingmethodthatisbasedontheassumptionthatcostsshouldbechargedagainstrevenueintheorderinwhichtheywereincurredis:()A.FIFOB.LIFOC.averagecostD.perpetualinventory.Ifmerchandiseinventoryisbeingvaluedatcostandthepricelevelisrising,themethodofcostingthatwillyieldthelargestnetincomeis:()A.FIFOB.LIFOC.averageD.periodicTOC\o"1-5"\h\z.Ifafirmpurchases$100,000ofbondsofXcompanyat101plusaccruedinterestof$2,000andpaysbroker,scommissionsof$50,theamountdebitedtoInvestmentinXCompanyBondsmaybe:( )A.$100,000B.$101,050 C.$103,000D.noneoftheabove.Theowner,sequityinacorporationiscommonlycalled:( )A.capitalB.stockholdersequityC.shareholders'investmentD.alloftheabove.Ifacorporationreacquiresitsownstock,thestockislistedonthebalancesheetinthe:( )A.currentassetssection B.long-termliabilitiessectionC?stockholders'equitysectionD.noneoftheabove.Paid-incapitalforacorporationmayoriginatefromwhichofthefollowingsources?( )RealestatedonatedtothecorporationRedemptionofthecorporation,sownstockSaleofthecorporation,streasurystockalloftheabove.Duringitsfirstyearofoperations,acorporationelectedtousethestraight-linemethodofdepreciationforfinancialreportingpurposesandthesum-of-the-years-digitsmethodindeterminingtaxableincome.Iftheincometaxrateis45%andtheamountofdepreciationexpenseis$60,000underthestraight-linemethodand$100,000underthesum-of-the-years-digitsmethod,whatistheamountofincometaxdeferredtofutureyears?( )A.$18,000B.$27,000 C.$45,000D.noneoftheaboveAnappropriationforplantexpansionwouldbereportedonthebalancesheetin:( )theplantassetssectionthelong-termliabilitiessectionthestockholders,equitysectionnoneoftheabove三.判斷題,正確的寫".錯(cuò)誤的寫“F"TOC\o"1-5"\h\zManypeoplehavechosenaccountingasaprofessionbecauseofitsmanydisadvantages.( )Accountingmaybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting. ( )Theaccountingequationis:Assets=Owners'equity.( )Theaccountingequationis:Assets=liabilities+Equities.( )Inaccounting,theleftsideiscalleddebit,abbreviated〃Cr〃,andtherightsideiscalledthecredit,abbreviated〃Dr〃.( )Thewords〃todebit"and〃tocredit"arethesame.( )Inordertoreflectthechangesoftheaccountingobjectivesclearly,weshoulddividethemintofourkindsAssets,liabilities,Owners,equityandLoss,etc.( )Mostbusinesshavemanysameaccounts.( )Therecordingvouchershouldbedividedintothreekinds一thereceipt,paymentandtransfervoucher.( )Vouchersofaccountingisincludingtheoriginalvoucher.( )四以及經(jīng)濟(jì)業(yè)務(wù)描述題OnJanuary1,theownerofAnn,sDeliveryServiceCompany,AnnMoe,invested$25,000cashtogetthebusinessstarted.OnJanuary3,thebusinesspurchasedofficeequipmentonaccountfor$1500.OnJanuary5,officesuppliesarepurchasedfor$450cash.OnJanuary10,thecompanypaid$700towardwhatwasowedonapreviousobligation.OnJanuary12,deliveryserviceswereperformedwhichresultedindeliveryfeesfor$500,whichwillbepaidintwoweeks.OnJanuary15,thebusinessborrows$4,000atthebank,givinga30daynote.OnJanuary17,theownerwithdrew$200cashforpersonaluse.OnJanuary20,deliveryservicesarerenderedfor$2,500cash..五以及段落中英互譯1.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額,這一余額代表業(yè)主在企業(yè)中的權(quán)益的賬面價(jià)值。公司的業(yè)主權(quán)益通常稱為資本以及股東權(quán)益以及股東資產(chǎn)凈值以及股東投資。2、債務(wù)可分為流動(dòng)負(fù)債和長期負(fù)債。流動(dòng)負(fù)債是將在一年或一個(gè)會(huì)計(jì)期間后償還的債務(wù),而長期負(fù)債是在一年或一年以上多個(gè)會(huì)計(jì)期間后償還的債務(wù),通常是二三年或更長。3、Accountingisdefinedbroadlyastheprocessofrecording,cl
溫馨提示
- 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請(qǐng)下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請(qǐng)聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁內(nèi)容里面會(huì)有圖紙預(yù)覽,若沒有圖紙預(yù)覽就沒有圖紙。
- 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 人人文庫網(wǎng)僅提供信息存儲(chǔ)空間,僅對(duì)用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理,對(duì)用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯,并不能對(duì)任何下載內(nèi)容負(fù)責(zé)。
- 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容,請(qǐng)與我們聯(lián)系,我們立即糾正。
- 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對(duì)自己和他人造成任何形式的傷害或損失。
最新文檔
- 2024年燒傷整形科手術(shù)器械項(xiàng)目合作計(jì)劃書
- 八年級(jí)上冊(cè)地理知識(shí)點(diǎn)提升練習(xí)02-全練版-第一節(jié) 疆域
- 2024年油氣鉆采服務(wù)項(xiàng)目發(fā)展計(jì)劃
- 鋼鐵材料裝卸搬運(yùn)合同
- 2024年無碳復(fù)寫紙微膠囊(無碳復(fù)寫紙發(fā)色劑)項(xiàng)目建議書
- 花卉苗木物流運(yùn)輸協(xié)議
- 攝影棚裝修設(shè)計(jì)合同樣本
- 食品原料配送承運(yùn)協(xié)議
- 2024年鏟土運(yùn)輸機(jī)械項(xiàng)目合作計(jì)劃書
- 鋼鐵行業(yè)居間合同
- 2023-2024學(xué)年高中政治統(tǒng)編版必修二3-2 推動(dòng)高質(zhì)量發(fā)展 第2課時(shí) 教案
- 兒童生理藥代動(dòng)力學(xué)模型及其在兒科藥物研究中的應(yīng)用
- 自考《獸醫(yī)法規(guī)14239》考試復(fù)習(xí)題庫(必備版)
- 混凝土隨機(jī)損傷力學(xué)
- 子女不承擔(dān)父母債務(wù)協(xié)議書
- 肺癌寡轉(zhuǎn)移治療進(jìn)展課件
- 老年綜合評(píng)估
- ??谱o(hù)理技術(shù)操作常見并發(fā)癥的處理課件
- 娛樂場所防災(zāi)減災(zāi)應(yīng)急預(yù)案
- 長江黃河中考地理復(fù)習(xí)練習(xí)
- 威海市商業(yè)銀行普惠客戶經(jīng)理招聘考試真題2022
評(píng)論
0/150
提交評(píng)論