專業(yè)英語復(fù)習(xí)題

字母序列字母序列應(yīng)付票據(jù)應(yīng)付票據(jù)股本股本Creative借方欄借方欄貸方欄貸方欄記帳員Creative記帳員交易交易負(fù)債負(fù)債Indicatethebestanswerforeachquestioninthespaceprovided. 1 Whichofthefollowingbusinessesismostlikelytouseaperiodic inventorysystem實(shí)地盤存制?實(shí)地盤存制 a Anaircraftmanufacturer. b Asupermarketthatispartofanationalchain全國連鎖.全國連鎖 c Anindependentlyownedartgallerywithamanualaccountingsystem. d Abeerbar. 2 Aperiodicinventorysystemeliminatestheneedfor: a Takinganannualphysicalinventory年度盤點(diǎn).年度盤點(diǎn) b Recordingtherevenuefromsalestransactions. c Recordingthecostofmerchandisesold出售的商品assalesoccur.出售的商品 d Noneoftheabove. 3 Ifmanagementwantstoknowthecostandquantityofmerchandiseon handatalltimes,thebusinesswillprobably: a Useaperiodicinventorysystem. b Maintainaninventorysubsidiaryledger明細(xì)分類帳.明細(xì)分類帳 c Takeacompletephysicalinventoryeachday. d DebitallpurchasesofmerchandisedirectlytotheCostofGoodsSold account. 4 Inaperpetualinventorysystem永續(xù)盤存,theentrytorecordthecostofgoods永續(xù)盤存 soldalwaysincludesanentryofequalamounttothe: a Inventoryaccount. b Salesaccount. c Purchasesaccount. d Noneoftheabove. 5 Priorto在...之前takingaphysicalinventory實(shí)地盤存atyearend,theperpetualinventory在...之前實(shí)地盤存 recordsofAthenaDesignsshowedaninventoryof$26,000,salesof $358,000,andacostofgoodssoldof$215,000.Theyearendphysical inventoryindicatedmerchandiseonhandcosting$24,000.The company’sgrossprofit毛利fortheyearwas:毛利 a $334,000. b $145,000. c $141,000. d Someotheramount.Attheendoflastyear,Helen’s,Inc.hadmerchandisecosting$115,000ininventory.DuringJanuaryofthecurrentyear,thecompanypurchasedmerchandisecosting$35,000,andsoldmerchandisewhichithadpurchasedatatotalcostof$55,000.Basedupontheaboveinformation,placethebestanswerinthespaceprovided.Inquestions1through3,assumethatHelen’susesaperpetualinventorysystem. 1 Thetotaldebited記入借方totheInventoryaccountduringJanuarywas:記入借方 a $0. c $55,000. b $35,000. d Someotheranswer. 2 ThebalanceintheInventoryaccountatJanuary31was: a $35,000. c $95,000. b $205,000. d Someotheranswer. 3 TheamountofcoststransferredfromtheInventoryaccounttotheCost ofGoodsSoldaccountduringJanuarywas: a $0. c $55,000. b $35,000. d Someotheranswer.Inquestions4through6,assumethatJerome’s,Inc.usesaperiodicinventorysystemandtakesaphysicalinventoryonlyatyear-end. 4 ThetotaldebitedtotheInventoryaccountduringJanuarywas: a $0. c $55,000. b $35,000. d Someotheranswer. 5 ThebalanceintheInventoryaccountatJanuary31was: a $0. c $115,000. b $105,000. d Someotheranswer. 6 TheamountofcoststransferredfromtheInventoryaccounttotheCost ofGoodsSoldaccountduringJanuarywas: a $0. c $55,000. b $35,000. d Someotheranswer.Attheendoflastyear,Baron’sBazaarhadmerchandisecosting$381,000ininventory.DuringJanuaryofthecurrentyear,thecompanypurchasedmerchandisecosting$133,500,andsoldmerchandisewhichithadpurchasedatatotalcostof$109,300.a AssumethatBaron’sBazaarusesaperpetualinventorysystem.(1) ThetotalamountdebitedtotheInventoryaccountduringJanuarywas: $________________ThebalanceintheInventoryaccountatJanuary31was: $________________TheamountofcoststransferredfromtheInventoryaccounttotheCostofGoodsSoldaccount duringJanuarywas: $________________b AssumethatBaron’sBazaarusesaperiodicinventorysystemandtakesaphysical inventoryonlyatyear-end(December31).(Note:$0maybeanappropriateanswertooneor moreofthefollowingquestions.)(1) ThetotalamountdebitedtotheInventoryaccountduringJanuarywas: $________________(2)ThebalanceintheInventoryaccountatJanuary31was: $________________(3) TheamountofcoststransferredfromtheInventoryaccounttotheCostofGoodsSoldaccountduringJanuarywas: $________________Revenuesresultfromtransactionsinwhichgoodsorservicesaretransferred(i.e.,sold)toCustomers.收入源于商品或服務(wù)轉(zhuǎn)移給客戶的交易（即銷售）。Expensesarecostsassociatedwithearningrevenues.費(fèi)用是與收入相關(guān)的成本。Revenuesalreadyhaveresultedinorwillresultinpositivecashflows,whileexpenseshaveresultedin,orwillresultin,negativecashflows.收入已經(jīng)導(dǎo)致或很可能導(dǎo)致現(xiàn)金流的增加；而費(fèi)用則是已經(jīng)導(dǎo)致或很可能導(dǎo)致現(xiàn)金流的減少。Anenterprise’snetincomeisdeterminedastheexcessofrevenuescalledanetloss.企業(yè)的凈收益取決于超額收益，反之，凈虧損取決于超額虧損。Generalledger總分類賬簿accountsshowthetotalamountsofvariousassets,liabilities,revenue,andexpenses.總分類賬簿總分類賬戶反映各種資產(chǎn)、負(fù)債、收入和費(fèi)用的總金額。Whilethesetotalamountsareusedinfinancialstatements,companypersonnelneedmoredetailedinformationabouttheitemscomprisingthesetotals.這些總金額被用于編制財(cái)務(wù)報(bào)表,但公司員工需要包含這些總額的賬戶更多的詳細(xì)信息。Thisdetailisprovidedinsubsidiaryledgers明細(xì)分類帳.Subsidiaryledgersareneededtoshowtheamountsreceivablefromindividualcustomers,theamountsowedtoindividualcreditors,andthequantitiesandcostsofthespecificproductsininventory.明細(xì)分類帳這些詳細(xì)的信息由明細(xì)分類賬提供。明細(xì)分類賬反映單個(gè)客戶的應(yīng)收金額，對(duì)單個(gè)債權(quán)人的債務(wù)額、以及庫存中單個(gè)產(chǎn)品的成本數(shù)量。Adividendisadistributionofassets(usuallycash)byacorporationtoitsstockholders.股利是公司對(duì)股東分配的資產(chǎn)，通常是發(fā)放現(xiàn)金。Dividendsreducebothassetsandowners’equity(specifically,theRetainedEarningsaccount).分配股利導(dǎo)致資產(chǎn)和所有者權(quán)益（特別是留存收益）減少。Dividendsarenotanexpensedeductedfrom扣除revenueinthecomputationofnetincome.Ratherthanbeingreportedintheincomestatement損益表asacomponentofnetincome,dividendsarereportedinthestatementofretainedearningsasacomponentoftheRetainedEarningsbalancereportedinthebalancesheet.扣除損益表股利不是收入扣除費(fèi)用后的凈收益。股利作為留存收益余額的一部分計(jì)入留存收益，反映在資產(chǎn)負(fù)債表中；而不是作為凈收益的一部分計(jì)入損益表中。Underthefixed-percentage-of-declining-balancedepreciationmethod定率遞減余額法,afixeddepreciationrateisappliedtotheasset’sundepreciated未貶值的cost.定率遞減余額法未貶值的定率遞減余額法下，用固定折舊率確定資產(chǎn)的未貶值成本。The“fixed-percentage”isapercentageofthestraight-linedepreciationrate.Thispercentageissaidtobe“fixed”becauseitdoesnotchangeoverthelifeoftheasset.Thedecliningbalanceistheasset’sundepreciatedcost(orbookvalue),whichgetslowereveryyear.固定比率是直線折舊率的比率。這個(gè)比率是固定的，它在資產(chǎn)的使用壽命內(nèi)不會(huì)改變。遞減的余額是資產(chǎn)未貶值成本，也叫賬面價(jià)值，它會(huì)每年遞減。Theobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentity實(shí)體thatisusefultoexistingandpotentialinvestors,lenders,andothercreditorsinmakingdecisionsaboutprovidingresourcestotheentityUsers’decisionsinvolvechoosingbetweenalternatives,forexample,sellingorholdinganinvestment,orinvestinginonereportingentityoranother.實(shí)體財(cái)務(wù)報(bào)表的通用目的是提供報(bào)表實(shí)體的財(cái)務(wù)信息，為現(xiàn)在和潛在的投資者、債務(wù)人、債權(quán)人作決定提供依據(jù)，報(bào)表使用者作出的決定涉及備選方案的選擇，例如出售或持有投資、投資報(bào)告主體或其他。Consequently,informationaboutareportingentityismoreusefulifitcanbecomparedwithsimilarinformationaboutotherentitiesandwithsimilarinformationaboutthesameentityforanotherperiodoranotherdate.因此，報(bào)告主體的信息是很有用的，可以與其他的報(bào)告主體比較類似的信息，也可以比較同一主體不同時(shí)期的信息。Ifacapitalexpenditure資本支出(acquisitionofanasset)iserroneouslytreatedasarevenueexpenditure(anexpense),expensesofthecurrentyearwillbeoverstatedandnetincome,therefore,willbeunderstated.資本支出如