会计英语Word格式.docx
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会计英语Word格式.docx
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________________.
6.
Resourcesownedbyacompany(suchascash,accountsreceivable,vehicles)arereportedonthebalancesheetandarereferredtoas__________________.
7.
Assetsareusuallyreportedonthebalancesheetatwhichamount?
cost
currentmarketvalue
expectedsellingprice
8.
Obligations(amountsowed)arereportedonthebalancesheetandarereferredtoas________________.
9.
Liabilitiesoftenhavetheword________________intheiraccounttitle.
10.
UnearnedRevenuesiswhattypeofaccount?
Asset
Liability
Stockholders'
(Owner'
s)Equity
11.
Accountingentriesinvolveaminimumofhowmanyaccounts?
one
two
three
12.
Thelistingofalloftheaccountsavailableforuseinacompany'
saccountingsystemisknownasthe_____________
___
_______________.
13.
Assetsminusliabilitiesequals______________________
_____________.
14.
Whichtermisassociatedwith"
left"
or"
left-side"
?
Debit
Credit
15.
right"
right-side"
16.
Whencashisreceived,theaccountCashwillbe
Debited
Credited
17.
Whenacompanypaysabill,theaccountCashwillbe
18.
Whatwillusuallycauseanassetaccounttoincrease?
19.
WhatwillusuallycausetheliabilityaccountAccountsPayabletoincrease?
20.
EntriestoexpensessuchasRentExpenseareusually
Debits
Credits
21.
EntriestorevenuesaccountssuchasServiceRevenuesareusually
二.DebitsandCredits
1.Acompanyreceives$500ofcashasanadditionalinvestmentinthecompanybyitsowner,MarySmith.Thecompany'
sCashaccountisincreasedandMarySmith,Capitalisincreased.
a.
Shouldthe$500entrytotheCashaccountbeadebit?
Yes
No
b.
Shouldthe$500entrytoMarySmith,Capitalbeadebit?
2.AcompanyperformedservicesonaccountinAugust.Theserviceswerefor$2,000andthecompanygavethecustomercredittermsthatstatetheamountistobepaidtothecompanyinSeptember.
Assumingthatthecompanypreparesmonthlyincomestatements,whatwillbetheaccountdebitedfor$2,000inAugust?
Cash
AccountsReceivable
ServiceRevenue
Whichaccountshouldthecompanycreditfor$2,000inAugust?
c.
InSeptemberwhenthecompanyreceivesthe$2,000fromthecustomer,whichaccountshouldthecompanydebit?
d.
InSeptemberwhenthecompanyreceivesthe$2,000fromthecustomer,whichaccountshouldthecompanycredit?
3.Toincreasethebalanceinthefollowingaccounts,wouldyoudebittheaccountorwouldyoucredittheaccount?
AccountsPayable
Cash
Land
NotesPayable
e.
AccountsReceivable
f.
MarySmith,Capital
g.
Supplies
h.
SuppliesExpense
i.
PrepaidInsurance
j.
ServiceRevenue
k.
MarySmith,Drawing
l.
Equipment
m.
UnearnedRevenue
4.Todecreasethebalanceinthefollowingaccounts,wouldyoudebittheaccountorwouldyoucredittheaccount?
5.Whatisthenormalbalanceforthefollowingaccounts?
Generallywhenanexpenseisinvolvedinatransaction,anexpensewillbe
Generallywhenrevenuesareinvolvedinatransaction,arevenueaccountwillbe
Theaccountant'
swordtoindicatethatanentrywillberecordedontheleft-sideofanaccountis
Acontra-assetaccountsuchasAccumulatedDepreciationwilllikelyhavewhichbalance?
Acontra-liabilityaccountsuchasDiscountonNotesPayablewilllikelyhavewhichbalance?
三.ChartofAccounts
Thechartofaccountsisalistingoftheaccountspresentlyhavingbalancesinthegeneralledger.
True
False
Someaccountingsoftwareclassifysomeaccountsas"
income"
accounts,whileaccountantsmightrefertotheseaccountsas"
revenue"
accounts.
Thedigitsoftheaccountnumbersassignedtogeneralledgeraccountsoftenhavesignificance.Forexample,anaccountnumberbeginningwitha"
1"
mightsignifythattheaccountisanassetaccount,a"
6"
mightsignifyanoperatingexpense,etc.
Theaccountsshowninthechartofaccountscanbebroadlyclassifiedintotwocategories:
balancesheetaccountsand______________
______________accounts.
Everytransactionwillaffecthowmanyaccounts?
onlyone
onlytwo
twoormore
Inadditiontothestandardchartofaccountsforaspecificindustry,youwilllikelywanttoexpandand/ormodifythechartofaccountstofityourbusiness.Onetoolthatwouldbehelpfulindeterminingtheaccountsforyourcompanywouldbeyourcompany'
s_______________chart.
四.Bookkeeping
Inamanualbookkeepingsystem,transactionsarefirstrecordedina__________.
Ajournal_________includesthedate,accounts,andamounts.
Inamanualbookkeepingsystem,eachamountinajournalispostedtoan_____________.
Acompany'
s___________ledgercontainsalloftheaccountssuchasRentExpense,Supplies,andInterestPayable.
Aninternaldocumentthatispreparedtoprovethatthetotalofallthedebitbalancesisequaltothetotalofallthecreditbalancesisa_________
___________.
Historically,thefinalstepofthe_______________'
sresponsibilitieswastoprepareatrialbalance.
Accounting_____________hasmadetherecordingoftransactionsmuchmoreefficient.
Accountingsoftwarehaseliminatedmanyofthemathandrecording________thatwerecommonwithamanualsystem.
Becauseatleasttwoaccountsareinvolvedineverytransaction,thebookkeepingsystemisreferredtoas_________entrybookkeeping.
A_________entryisenteredontheleftsideofanaccount.
debit
credit
A_________entryisenteredontherightsideofanaccount.
AtypicalentryintheaccountWagesExpensewillbea
AtypicalentryintheaccountSaleswillbea
Adebitwillcausethebalanceinaliabilityaccountto
decrease
increase
Whenacheckiswritten,thecompany'
sCashaccountshouldbe
debited
credited
Whencashisreceived,thecompany'
Invoicesfromvendors(suppliers)whichareduein30daysshouldbecreditedtoAccounts___________
The__________ofaccountsisalistingofthegeneralledgeraccountsinwhichamountscanbeposted.
Thechartofaccountshastwobroadtypesofaccounts:
balancesheetaccountsand__________
Historically,thefinancialstatementshavebeenpreparedbyan______________
NOTE:
Toseeeachanswer,placeyourcursorinthemiddleofthecellunder"
UnscrambledAnswer"
.
WordClue
Scrambled
Answer
Unscrambled
Theseareenteredontheleftsideofanaccount.
STDIBE
DEBITS
Theseareenteredontherightsideofanaccount.
RTDSCEI
CREDITS
Theseaccountswillnormallyhaveacreditbalance.
IELATISILIB
LIABILITIES
Theseaccountswillnormallyhavedebitbalances.
TSESAS
ASSETS
Assets=Liabilities+Owner'
s_________.
TUQEYI
EQUITY
Salesareanexampleofthese.
EENESVUR
REVENUES
Thecreditamountinthedepreciationentryisrecordedin______________Depreciation.
DTUCAMALCUE
ACCUMULATED
Theaccountsarecontainedinthegeneral___________.
DLRGEE
LEDGER
Entrie
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