会计专业英语复习题答案Word格式文档下载.docx
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会计专业英语复习题答案Word格式文档下载.docx
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Owner’sequityCredit
C.CaseProblem
1.
(1)
June2AssetaccountdebitedandOwner’sequityaccountcredited.
5Anassetaccountdebited,anotherassetaccountcredited.
7Anassetaccountdebited,aliabilityaccountcredited.
15Anassetaccountdebited,anowner’sequityaccountcredited.
20Anexpensesaccountdebited,anassetaccountcredited.
26Anassetaccountdebited,anotherassetaccountcredited.
28Aliabilityaccountdebited,anassetaccountcredited.
31Anowner’sequityaccountdebited,anassetaccountcredited.
(2)June2DebitCash,increased;
CreditO.WilsonCapital,increased
5DebitVehicle,increased;
CreditCash,decreased
7DebitSupplies,increased;
CreditAccountsPayable,decreased
15DebitAccountsReceivable,increased;
CreditServiceRevenue,decreased
20DebitAdvertisingExpenses,increased;
26DebitCash,increased;
CreditAccountsReceivable,decreased
28DebitAccountsPayable,decreased;
31DebitO.Wilson,Drawings,increased(owner’sequitydecreased);
CreditCash,
decreased
D.参考译文:
试算平衡表并不能证明所有的经济业务都已经入账,也不表明分类账的记录是正确的。
即使试算平衡表的借贷栏合计相等,也还可能存在很多错误。
例如,即使在以下情况下,试算平衡表仍可能是平衡的:
(1)一笔业务没有登记到日记账;
(2)一笔正确的日记账分录没有过账;
(3)一笔日记账分录被两次过账;
(4)在登记日记账或过账时使用了错误的账户;
(5)在登记业务金额时两处或以上的错误互相抵销。
换句话说,只要过账时借方和贷方的金额相等,即使过入的账户或金额是错误的,试算平衡表的借贷栏合计数仍然会相等。
Lesson4
WordandTermStudy
1.b.c.d.g.h.
2.
(1)accountnumber
(2)salesreturnsandallowances
(3)creditpurchases
(4)sourcedocument(orbusinessdocument)
(5)journal;
ledgeraccounts
A.1.c2.a3.c4.b
B.1.CR2.S3.SR4.CR5.CP6.G7.CP8.P9.PR10.P
C.
(1)
GENERALJOURNALJ1
Date
AccountTitlesandExplanation
Ref.
Debit
Credit
2009
Jan1
3
4
5
7
10
13
15
17
20
Cash
P.Wheeler,Capital
Investedcashinbusiness.
PrepaidRent
Cash
Paidrentfor3monthsontheshopspace.
RepairEquipment
Purchasedrepairequipmentforcash.
ServiceRevenue
Receivedcashforservicesperformed.
AccountsPayable
Purchasedrepairequipmentoncredit.
AccountsReceivable
ServiceRevenue
PerformedserviceforFredBacaoncredit.
AccountsPayable
PaidforaccountowedtoComet.
AdvertisingExpense
Paidforadvertisingservice.
ReceivedaccountfromFredBaca
P.Wheeler,Drawings
Withdrewcashforpersonaluse.
5,000
675
700
1005.5
450
175
250
75
350
675
(2)
PrepaidRent
Jan.3$675
Bal.675
Cash
Jan.1$5,000
51,005.5
17175
4700
13250
1575
20350
Bal.4,130.5
RepairEquipment
Jan.4$700
7450
Bal.1150
AccountsPayable
Jan.13$250
Jan.7$450
Bal.200
ServiceRevenue
Jan.5$1005.5
10175
Bal.1180.5
AdvertisingExpense
Jan.15$75
Bal.75
P.Wheeler,Capital
Jan.1$5,000
Bal.5,000
Jan.20$350
Bal.350
AccountsReceivable
Jan.10$175
Jan.17$175
Bal.0
(3)Wheeler’sRepairShop
TrialBalance
January20,2009
DebitCredit
Cash$4130.5
PrepaidRent675
RepairEquipment1150
AccountsPayable200
P.Wheeler,Capital5,000
P.Wheeler,Drawings350
ServiceRevenue1,180.5
AdvertisingExpense75
Totals$6,380.5$6,380.5
Lesson5
1.c2.a3.b4.e5.d
Problems
A.1.d2.b3.d4.c5.c
B.4.
(1).June30DepreciationExpense1362
AccumulatedDepreciation—Equipment1362
(2).June30UnearnedRevenue4200
ServiceRevenue4200
(3).June30InterestExpense650
InterestPayable650
(4).$2500-$1075=$1425
June30SuppliesExpense1425
Supplies1425
(5).June30InsuranceExpense1170
PrepaidInsurance1170
C.参考译文:
收入实现原则要求收入必须在其赚得的会计期间确认。
在服务企业中,收入被认为是在服务履行的时候赚得的。
另一方面,会计人员还遵循“费用跟着收入走”的原则。
也就是说,费用的确认取决于收入在什么时候确认。
例如,服务企业为履行服务所发生的工薪费用应当在服务收入确认的同一会计期间登记入账,并在同期的损益表中列报,而不论这项费用在此期间是否支付。
Lesson6
1.owner’sequity
2.statementofowner’sequity
3.report,T-account
4.cashflowstatement
5.interrelated
A.1.F2.F3.T4.F5.T
1.(a).netincome=$3,070
(b).
J.SmithConsultingFirm
IncomeStatement
ForthemonthendedApril30,2010
$6,700
Expenses
RentExpense
$1,200
AdvertisingExpense
180
SalariesExpense
1,800
UtilitiesExpense
TotalExpenses
3,630
NetIncome
$3,070
(c).
BalanceSheet
April30,2010
Assets
Liabilities
$4,150
$380
4,200
Short-termLoan
3,000
Supplies
500
TotalLiabilities
3,380
officefurniture
1800
Owner’sEquity
J.SmithCapital
7,270
TotalAssets
$10,650
Totalliabilitiesandowner’sequity
Lesson7
1.c2.e3.a4.b5.f6.d
B.
1.T2.F3.F4.F5.F
C.
1.TheABC,Capital,AccountsPayable,AccountsReceivable,AccumulatedDepreciation,Buildings,Cash,PrepaidExpense,Supplies,andUnearnedRevenueaccountsappearinapost-closingtrialbalance.
2.a.Closingentries:
Dec.31ServiceRevenue69,000
IncomeSummary69,000
31IncomeSummary37,900
InsuranceExpense2,600
SalariesExpense18,300
DepreciationExpense7,200
UtilitiesExpense1,200
RentExpense8,600
31IncomeSummary31,100
Danny,Capital31,100
31Danny,Capital5,500
Danny,Drawings5,500
b.
AdjustedTrial
Balance
Closing
Entries
Post-Closing
10,800
32,000
7,600
Equipment
105,000
AccumulatedDepreciation—Equipment
38,600
Patent
26,000
30,700
InterestPayable
1,300
SalariesPayable
5,200
Danny,Capital
80,000
5,500
31,100
105,600
Danny,Drawings
69,000
InsuranceExpense
2,600
18,300
DepreciationExpense
7,200
1,200
8,600
IncomeSummary
37,900
Total
224,800
143,500
181,400
c.
Beginningbal.55,000
April2025,000
Closing5,500
Closing31,100
Endingbal.105,600
Lesson8
1.perpetualinventory
2.DiscountReceived
3.FOBshippingpoint
4.salesreturnsandallowances
5.Grossprofit
A.1.F2.T3.T4.T5.F
C.Remon(seller):
Sept.4
AccountsReceivable—Dakota.
Sales
CostofGoodsSold
Inventory
1,700
1,050
Noentry
8
AccountsReceivable—Dakota
850
1,200
9
Freight-out(orDeliveryExpenses)
50
50
SalesReturnsandAllowances
Inventory
CostofGoodsSold
200
140
19
AccountsReceivable—Dakota
1,000
22
Inventory
Cash
2,500
1,650
90
90
30
SalesDiscounts
2,450
50*
2,500
*2%×
$2,500=$50
Dakota(buyer):
AccountsPayable—Remon
Freight-in
40
Noentry.
AccountsPayable—Remon
Inventory
AccountsPayalbe—Remon
AccountsPayable—Remon
DiscountReceived
Lesson9
1.policiesprocedures
2.Dividingresponsibility(orSegregatingduties)
3.accuracyreliability
4.regularindependent
5.guarantees
ReviewExercises
A.1.T2.F3.T4.F5.F
B.(略)
C.Translation
技术进步使电子商务得到发展。
大多数公司有一些电子商务交易。
所有这些交易至少涉及三种风险:
(1)信用卡卡号被盗是这些交易数据在网络上使用,传输和储存的过程中存在的风险,这也增加了电子商务的成本;
(2)电脑病毒是一个恶意程序,它会感染和损坏其他正常的文件和程序。
(3)虚假的网上操作可导致销售收入假账的产生,采购不当材料,并在事主不知情的情况下将机密信息泄露给网络黑客。
Lesson10
1.billscoins
2.Pettycash
3.bankreconciliation
4bankstatement
5.cashoverandshort
A.1.F2.T3.T4.F5.F
B.(略)
C.
(1)
GatesCompany
Bank
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