《会计专业英语》期末复习资料.docx
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《会计专业英语》期末复习资料.docx
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会计专业英语期末复习资料会计专业英语期末复习资料会计英语复习资料二、单项选择(红字为正确答案):
Financialreportsareusedbyd.alloftheabove1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()d.alloftheabove2.Whichofthefollowingbestdescribesaccountingb.isaninformationsystemthatprovidesreportstostakeholders3.Usingaccrualaccounting,expensesarerecordedandreportedonlya.whentheyareincurred,whetherornotcashispaid4.Themeasurementbasesexclude()c.Saleprice5.Debtsowedbyabusinessarereferredtoas()d.liabilities6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdatec.balancesheet7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthea.financingactivitiessection8.Theaccountingequationmaybeexpressedasd.Assets-Liabilities=OwnersEquity9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalancea.revenues,liabilities,capital10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalanced.assets,expenses11.Whichofthefollowingtypesofaccountshaveanormalcreditbalancec.revenuesandliabilities12.Intheaccountingcycle,thelaststepis()a.preparingapost-closingtrialbalance13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountantc.postagestamps14.Abankreconciliationshouldbepreparedperiodicallybecause()c.anydifferencesbetweenthedepositorsrecordsandthebanksrecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)()c.deductionfromthebalanceperbankstatement16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermedc.accountsreceivable17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccountsa.Contraasset,credit18.Theterminventoryindicates()d.bothAandB19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerrorincomeisunderstatedinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerrorb.ownersequityisoverstatedinventorymethodthatassignsthemostrecentcoststocostofgoodsoldisb.LIFOwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcostsb.first-in,first-out23.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()b.costofmerchandisesold24Allofthefollowingbelowareneededforthecalculationofdepreciationexceptd.bookvalue25.Acharacteristicofafixedassetisthatitisb.usedintheoperationsofabusiness26.AccumulatedDepreciation()c.isacontraassetaccount27.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()b.equitymethod28.Acapitalexpenditureresultsinadebitto()d.anassetaccount29.Currentliabilitiesare()d.dueandpayablewithinoneyear30.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasanb.accountpayable31.Notesmaybeissued()d.alloftheabovecostofaproductwarrantyshouldbeincludedasanexpenseinthec.periodofthesaleoftheproduct33.Ifthemarketrateofinterestis8%,thepriceof6%bondspayinginterestsemiannuallywithafacevalueof$100,000willbec.Lessthan$100,00034.Theinterestratespecifiedinthebondindentureiscalledthe()b.contractrate35.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsared.callablebonds36.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellatd.adiscount37.Onepotentialadvantageoffinancingcorporationsthroughtheuseofbondsratherthancommonstockisc.theinterestexpenseisdeductiblefortaxpurposesbythecorporation38.Characteristicsofacorporationinclude()d.shareholderswhohavelimitedliability39.Stockholdersequity()c.includesretainedearningsandpaid-incapital40.Theexcessofissuepriceoverparofcommonstockistermeda(n)()d.premium41.Cashdividendsareusuallynotpaidonwhichofthefollowingc.treasurystock42.Whichofthefollowingaccountsbelowisreportedinthepaid-incapital/stockholdersequitysectionofthecorporatebalancesheetd.PreferredStock43.Ifpreferredstockhasdividendsinarrears,thepreferredstockmustbed.convertible44.Theprimarypurposeofastocksplitistob.reducethemarketpriceofthestockpershare45.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.d.toincreasethesharesoutstanding46.Theliabilityforadividendisrecordedonwhichofthefollowingdatesd.thedateofdeclaration47.Incredittermsof2/10,n/30,the2representsthed.percentofthecashdiscount48.Revenueshouldberecognizedwhen()b.theserviceisperformed49.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()b.solvencyandprofitability50.Whichofthefollowingisnotincludedinthecomputationofthequickratioa.inventory四、问答题:
3Differentiatebetweenfinancialaccountingandmanagerialaccounting.财务会计与管理会计的区别。
Financialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesforabusiness.Managementaccountingusesbothfinancialaccountingandestimateddatatoaidmanagementinrunningday-to-dayoperationsandinplanningfutureoperations.4Theobjectiveoffinancialreporting财务报告的目标。
参考答案:
Overallobjective(总体目标)offinancialreportingistoprovidefinancialinformationusefultoexternalusersinmakingeconomicdecisions.(a)provideinformationaboutthefinancialposition,performanceandchangesinfinancialpositionofanentitythatisusefultoawiderangeofusersinmakingeconomicdecisions;(向使用者提供有关企业财务状况、经营成果和财务状况变动情况的信息,以利于其作出经济决策。
)(b)showtheresultsofthestewardshipofmanagement,ortheaccountabilityofmanagementfortheresourcesentrustedtoit.(反映管理当局受托责任的履行结果,或管理当局受托管理资源的责任。
)5Whataretherecognitionandmeasurementprinciples财务报表要素的确认与计量原则。
参考答案:
(1)Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.RecognitionCriteria确认标准:
a.TheProbabilityofFutureEconomicBenefit未来经济利益流入的可能性MeasurementReliably计量的可靠性
(2)Measurementistheprocessofdeterminingthemonetaryamountsatwhichtheelementsoffinancialstatementsaretoberecognizedandcarriedinthebalancesheetorincomestatement.MeasurementBases计量基础:
Historicalcost.历史成本Currentcost现行成本Realizable(settlement)value可实现(清算)价值Presentvalue现值8Differentiatebetweentheaccrualbasisandthecashbasis.应计制与现金制的区别。
参考答案:
Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.Underthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid.9Whatisthedouble-entrysystem简述复式记账法的含义参考答案:
Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.Foreverytransaction,theremustbeatleastonedebitandonecredit.Debitsmustalwaysequalcreditsforeachtransaction.Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.10Whatarethemajortypesofadjustingentries调整分录的种类参考答案:
Adjustingentriescanbeclassifiedaseither:
PrepaymentsorAccruals
(1)Prepaymentsfallintotwocategories:
a.Prepaidexpenseb.DeferredRevenue(UnearnedRevenue)
(2)Accrualsfallintotwocategoriesa.Accruedexpensesb.Accruedrevenues考核知识点:
调整分录P72附参考课件第4章Companiesareonacalendarorfiscalyearandbusinesstransactionscancutacrosstwoyears.Therefore,adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed.Adjustingentriescanbeclassifiedaseither:
PrepaymentsorAccruals
(1)Prepaymentsfallintotwocategories:
a.Prepaidexpenses:
expenseshavebeenpaidincashandarerecordedasassetsuntiltheyareusedorconsumed.b.DeferredRevenue(UnearnedRevenue):
Revenuesreceivedincashandrecordedasliabilitiesbeforetheyareearned.
(2)Accrualsfallintotwocategoriesa.Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaidincashandthereisnooriginalentry.b.Accruedrevenuesarerevenuesthathavebeenearnedbutnotyetreceivedincash.11.Describethebasicstepsoftheaccountingcycle.简述会计循环的步骤。
参考答案:
Theaccountingcycle(oraccountingprocess)includesstandardizedproceduresthatareperformedinsequenceduringeveryperiod.(会计循环,或称为会计程序,是在每个会计期间按照一定顺序处理业务的一套规范化的程序)Itiscalledcyclebecausethestepsrepeatedeachaccountingperiod.
(1)Transactionsareanalyzedandrecordedinthejournal.
(2).Transactionsarepostedtotheledger.(3)Atrialbalanceisprepared,adjustmentdataareassembled,andanoptionalworksheetiscompleted.(4)Financialstatementsareprepared.(5)Adjustingentriesarejournalizedandposted.(6)Closingentriesarejournalizedandposted.(7)Apost-closingtrialbalanceisprepared.12Whataretheadvantagesoftheallowancemethodforuncollectibleaccounts应收账款坏账备抵法的优点。
考核知识点:
应收账款坏账处理P212-217附参考课件第5章Managementmakesanestimateeachyearoftheportionofaccountsreceivablethatmaynotbecollectible.UncollectibleAccountsExpense(BadDebts)isdebitedandAllowanceforDoubtfulAccountsiscredited.ActualaccountsthatprovetobeuncollectiblearedebitedtoAllowanceforDoubtfulAccountsandcreditedtoAccountsReceivable.
(1)Thismethodisconsiste
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