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
《会计英语》复习资料
二、单项选择(红字为正确答案):
Financialreportsareusedby
d.
alloftheabove
1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()
d.
alloftheabove
2.Whichofthefollowingbestdescribesaccounting?
b.
isaninformationsystemthatprovidesreportstostakeholders
3.Usingaccrualaccounting,expensesarerecordedandreportedonly
a.
whentheyareincurred,whetherornotcashispaid
4.Themeasurementbasesexclude()
c.
Saleprice
5.Debtsowedbyabusinessarereferredtoas()
d.
liabilities
6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
c.
balancesheet
7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
a.
financingactivitiessection
8.Theaccountingequationmaybeexpressedas
d.
Assets-Liabilities=Owner'sEquity
9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?
a.
revenues,liabilities,capital
10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
d.
assets,expenses
11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?
c.
revenuesandliabilities
12.Intheaccountingcycle,thelaststepis()
a.
preparingapost-closingtrialbalance
13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
c.
postagestamps
14.Abankreconciliationshouldbepreparedperiodicallybecause()
c.
anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected
15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)()
c.
deductionfromthebalanceperbankstatement
16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermed
c.
accountsreceivable
17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
a.
Contraasset,credit
18.Theterm"inventory"indicates()
d.
bothAandB
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
a.
netincomeisunderstated
20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
b.
owner'sequityisoverstated
21.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
b.
LIFO
22.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
b.
first-in,first-out
23.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
b.
costofmerchandisesold
24.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept
d.
bookvalue
25.Acharacteristicofafixedassetisthatitis
b.
usedintheoperationsofabusiness
26.AccumulatedDepreciation()
c.
isacontraassetaccount
27.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
b.
equitymethod
28.Acapitalexpenditureresultsinadebitto()
d.
anassetaccount
29.Currentliabilitiesare()
d.
dueandpayablewithinoneyear
30.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
b.
accountpayable
31.Notesmaybeissued()
d.
alloftheabove
32.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe
c.
periodofthesaleoftheproduct
33.Ifthemarketrateofinterestis8%,thepriceof6%bondspayinginterestsemiannuallywithafacevalueof$100,000willbe
c.
Lessthan$100,000
34.Theinterestratespecifiedinthebondindentureiscalledthe()
b.
contractrate
35.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
d.
callablebonds
36.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat
d.
adiscount
37.Onepotentialadvantageoffinancingcorporationsthroughtheuseofbondsratherthancommonstockis
c.
theinterestexpenseisdeductiblefortaxpurposesbythecorporation
38.Characteristicsofacorporationinclude()
d.
shareholderswhohavelimitedliability
39.Stockholders'equity()
c.
includesretainedearningsandpaid-incapital
40.Theexcessofissuepriceoverparofcommonstockistermeda(n)()
d.
premium
41.Cashdividendsareusuallynotpaidonwhichofthefollowing?
c.
treasurystock
42.Whichofthefollowingaccountsbelowisreportedinthepaid-incapital/stockholders'equitysectionofthecorporatebalancesheet?
d.
PreferredStock
43.Ifpreferredstockhasdividendsinarrears,thepreferredstockmustbe
d.
convertible
44.Theprimarypurposeofastocksplitisto
b.
reducethemarketpriceofthestockpershare
45.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
d.
toincreasethesharesoutstanding
46.Theliabilityforadividendisrecordedonwhichofthefollowingdates?
d.
thedateofdeclaration
47.Incredittermsof2/10,n/30,the"2"representsthe
d.
percentofthecashdiscount
48.Revenueshouldberecognizedwhen()
b.
theserviceisperformed
49.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
b.
solvencyandprofitability
50.Whichofthefollowingisnotincludedinthecomputationofthequickratio?
a.
inventory
四、问答题:
3.Differentiatebetweenfinancialaccountingandmanagerialaccounting.
财务会计与管理会计的区别。
Financialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesforabusiness.
Managementaccountingusesbothfinancialaccountingandestimateddatatoaidmanagementinrunningday-to-dayoperationsandinplanningfutureoperations..
4.Theobjectiveoffinancialreporting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。
)
5.Whataretherecognitionandmeasurementprinciples?
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
8.Differentiatebetweentheaccrualbasisandthecashbasis.
应计制与现金制的区别。
参考答案:
Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.
Underthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid.
9.Whatisthedouble-entrysystem?
简述复式记账法的含义
参考答案:
Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.
Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.
Foreverytransaction,theremustbeatleastonedebitandonecredit.
Debitsmustalwaysequalcreditsforeachtransaction.
Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.
10.Whatarethemajortypesofadjustingentries?
调整分录的种类
参考答案:
Adjustingentriescanbeclassifiedaseither:
PrepaymentsorAccruals
(1)Prepaymentsfallintotwocategories:
a.Prepaidexpense
b.DeferredRevenue(UnearnedRevenue)
(2)Accrualsfallintotwocategories
a.Accruedexpenses
b.Accruedrevenues
★考核知识点:
调整分录P72
附4.10参考课件第4章
Companiesareonacalendarorfiscalyearandbusinesstransactionscancutacrosstwoyears.Therefore,adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed.
Adjustingentriescanbeclassifiedaseither:
PrepaymentsorAccruals
(1)Prepaymentsfallintotwocategories:
a.Prepaidexpenses:
expenseshavebeenpaidincashandarerecordedasassetsuntiltheyareusedorconsumed.
b.DeferredRevenue(UnearnedRevenue):
Revenuesreceivedincashandrecordedasliabilitiesbeforetheyareearned.
(2)Accrualsfallintotwocategories
a.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)Transactionsareanalyzedandrecordedinthe
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