会计专业英语期末复习资料Word文档下载推荐.docx
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会计专业英语期末复习资料Word文档下载推荐.docx
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5.Debtsowedbyabusinessarereferredtoas()
liabilities
6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
balancesheet
7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
financingactivitiessection
8.Theaccountingequationmaybeexpressedas
Assets-Liabilities=Owner'
sEquity
9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?
revenues,liabilities,capital
10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
assets,expenses
11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?
revenuesandliabilities
12.Intheaccountingcycle,thelaststepis()
preparingapost-closingtrialbalance
13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
postagestamps
14.Abankreconciliationshouldbepreparedperiodicallybecause()
anydifferencesbetweenthedepositor'
srecordsandthebank'
srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected
15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)()
deductionfromthebalanceperbankstatement
16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermed
accountsreceivable
17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
Contraasset,credit
18.Theterm"
inventory"
indicates()
bothAandB
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
netincomeisunderstated
20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
owner'
sequityisoverstated
21.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
LIFO
22.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
first-in,first-out
23.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
costofmerchandisesold
24.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept
bookvalue
25.Acharacteristicofafixedassetisthatitis
usedintheoperationsofabusiness
26.AccumulatedDepreciation()
isacontraassetaccount
27.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
equitymethod
28.Acapitalexpenditureresultsinadebitto()
anassetaccount
29.Currentliabilitiesare()
dueandpayablewithinoneyear
30.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
accountpayable
31.Notesmaybeissued()
32.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe
periodofthesaleoftheproduct
33.Ifthemarketrateofinterestis8%,thepriceof6%bondspayinginterestsemiannuallywithafacevalueof$100,000willbe
Lessthan$100,000
34.Theinterestratespecifiedinthebondindentureiscalledthe()
contractrate
35.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
callablebonds
36.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat
adiscount
37.Onepotentialadvantageoffinancingcorporationsthroughtheuseofbondsratherthancommonstockis
theinterestexpenseisdeductiblefortaxpurposesbythecorporation
38.Characteristicsofacorporationinclude()
shareholderswhohavelimitedliability
39.Stockholders'
equity()
includesretainedearningsandpaid-incapital
40.Theexcessofissuepriceoverparofcommonstockistermeda(n)()
premium
41.Cashdividendsareusuallynotpaidonwhichofthefollowing?
treasurystock
42.Whichofthefollowingaccountsbelowisreportedinthepaid-incapital/stockholders'
equitysectionofthecorporatebalancesheet?
PreferredStock
43.Ifpreferredstockhasdividendsinarrears,thepreferredstockmustbe
convertible
44.Theprimarypurposeofastocksplitisto
reducethemarketpriceofthestockpershare
45.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
toincreasethesharesoutstanding
46.Theliabilityforadividendisrecordedonwhichofthefollowingdates?
thedateofdeclaration
47.Incredittermsof2/10,n/30,the"
2"
representsthe
percentofthecashdiscount
48.Revenueshouldberecognizedwhen()
theserviceisperformed
49.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
solvencyandprofitability
50.Whichofthefollowingisnotincludedinthecomputationofthequickratio?
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。
(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。
Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.
Underthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid.
9.Whatisthedouble-entrysystem?
简述复式记账法的含义
Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.
Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.
Foreverytransaction,theremustbeatleastonedebitandonecredit.
Debitsmustalwaysequalcreditsforeachtransaction.
Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.
10.Whatarethemajortypesofadjustingentries?
调整分录的种类
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.
a.Prepaidexpenses:
expenseshavebeenpaidincashandarerecordedasassetsuntiltheyareusedorconsumed.
b.DeferredRevenue(UnearnedRevenue):
Revenuesreceivedincashandrecordedasliabilitiesbeforetheyareearned.
a.Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaidincashandthereisnooriginalentry.
b.Accruedrevenuesarerevenuesthathavebeenearnedbutnotyetreceivedincash.
11.Describethebasicstepsoftheaccountingcycle.简述会计循环的步骤。
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)Transactionsareanalyzedandrecordedinthej
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