会计英语复习资料.docx
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会计英语复习资料.docx
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会计英语复习资料
会计英语期末复习资料
一、单词
1.accounting会计学
2.accountingelements会计要素
3.accountingequation会计等式
4.assets资产
5.liabilities负债
6.owner`sequity所有者权益
7.revenue收入
8.expenses费用
9.profits利润
10.accountingperiod会计期间
11.transaction经济业务/会计事项
12.double-entrysystem复式记账法
13.debit借方
14.credit贷方
15.ledger分类账
16.chartofaccounts会计科目表
17.journal日记账
18.currentassets流动资产
19.cash现金
20.cashequivalents现金等价物
21.check支票
22.bankdeposits银行存款
23.cashinbank银行存款
24.moneyorders汇票
25.cashonband库存现金
26.accountsreceivable应收账款
27.allowanceforbaddebts坏账准备
realizablevalue可变现净值
29.inventory存货
30.finishedgoods产成品
31.semi-finishedgoods半成品
32.goodsinprocess在产品
33.historicalcost历史成本
34.specificidentification个别计价法
35.first-in,first-out先进先出法
36.last-in,first-out后进先出法
37.weightedaverage加权平均法
38.rawmaterials原材料
39.short-terminvestment短期投资
40.marketablesecurities有价证券
41.shareholder股东
42.bonds债券
43.debentures债券
44.long-termassets长期资产
45.fixedassets固定资产
46.intangibleassets无形资产
47.deferredassets递延资产
48.usefullife使用寿命
49.depreciation折旧
50.depreciableamount应计折旧额
51.depreciationmethod折旧方法
52.estimatednetresidualvalue预计净残值
53.straight-linemethod直线法
54.unitsofproductionmethod工作量法
55.doubledecliningbalancemethod双倍余额递减法
56.sum-of-the-years-digitsmethod年数总和法
57.amortization摊销
58.impairment减值
59.currentliabilities流动负债
60.accountspayable应付账款
61.notespayable应付票据
62.unearnedrevenue预收账款
63.incometaxespayable应交所得税
64.contingentliabilities或有负债
65.long-termliabilities长期负债
66.bondspayable应付债券
67.ownership所有权
68.soleproprietorship独资企业
69.partnership合伙企业
70.corporation公司
monshareholders普通股股东
72.preferredshareholders优先股股东
monstock普通股
74.preferredstock优先股
75.dividends股利
76.retainedearnings留存收益
77.paid-incapital实收资本
78.capitalstock股本
79.addtionalpaid-incapital附加投入资本
80.capitalsurplus资本公积
81.undistributedprofit未分配利润
82.parvalue面值
83.fairvalue公允价值
84.reservefund盈余公积
85.legalreserve法定盈余
86.stocksplit股利分割
87.cashdividends现金股利
88.stockdividends股票股利
89.salesrevenue销售收入
90.servicerevenue劳务收入
91.productcosts产品成本
92.directmaterialcosts直接材料成本
93.directlaborcosts直接人工成本
94.indirectcosts间接成本
95.manufacturingoverhead制造费用
96.periodexpenses期间费用
97.operatingexpense营业费用
98.administrativeexpense管理费用
99.financeexpense财务费用
100.balancesheet资产负债表
101.incomestatement利润表/损益表
102.cashflowstatement现金流量表
二、填空
1.Theaccountingelementsinclude,,,,,
and.
2.Liabilitiesareofabusiness.
3.Borrowingcashfromabankdoesnotbelongto;itsimplybelongstoliability.
4.Profitistheofrevenueoverexpensesfortheaccountingperiod.
5.Theaccountingequationis:
=+.
6.“Dr.”standsfordebits,while“Cr.”istheabbreviationfor.
7.Liability,owner`sequity,revenueandprofitdecreasesarerecordedas.
8.Short-terminvestmentsrefertovariousof.
9.Marketablesecuritiesincludeandtoberealizedwithinoneyearfromthebalancesheetdateandshallbeaccountedforatcost.
10.Depreciationreferstothesystematicallocationoftheofafixedassetoveritsusefullife.
11.Thefourcommondepreciationmethodsare.
12.shallbeemployedwhenitisassumedthatanasset`seconomicrevenueisthesameeachyear,andtherepairandmaintenancecostisalsothesameforeachperiod.
13.Whendepreciationismainlyduetowearandtear,areusuallyused.
14.Thetwotypesofintangibleassetsarefiniteandintangibles.
15.Pleasenamefivemostcommonlyseenintangibles,i.e.,,,,
and.
16.Intangibleassetsdonotincludeinternallygenerated,and.
17.Intangibleassetsshouldbemeasuredinitiallyat.
18.Forintangibleassetswithfiniteusefullivesenterprisesshallconsidertheirwhileintangibleassetswithindefiniteusefullivesshallnotbeamortized.
19.Theaccountofshouldbedecreasedwhentheservicepaidforinadvancehasbeenprovided.
20.Theaccountofshouldberecordedwhenthebusinesspurchasedsuppliesoncredit.
21.Theaccountofusedtoshowwhatthebusinessowesthebank.
22.Acorporation`sbalancesheetcontainsassets,liabilities,and.
23.andarethetwocommoncapitalstocksissuedbyacorporation.
24.andaretheusualformsofdistributiontoshareholders.
25.Aisaproportionaldistributiontoshareholdersofadditionalsharesofthecorporation`scommonorpreferredstocks.
26.representsthecorporation`saccumulatednetincome,lessaccumulateddividendsandotheramountstransferredtopaid-incapitalaccounts.
三、单选
1.Matchingeachofthefollowingstatementswithitspoperterm.
(1)accountsreceivable()
(2)dishonorednotesreceivable()
(3)allowancemethod()
(4)directwrite-offmethod()
A.Themethodofaccountingforun-collectibleaccountsthatprovidesanexpenseforun-collectiblereceivablesinadvanceoftheirwrite-off.
B.Areceivablecreatedbysellingmerchandiseorserviceoncredit.
C.Anotethatmakerfailstopayontheduedate.
D.Themethodofaccountingforun-collectibleaccountsthatrecognizestheexpenseonlywhenaccountsarejudgedtobeworthless.
2.Attheendofthefiscalyear,accountsreceivablehasabalanceof$andallowancefordoubtfulaccountshasabalanceof$7000,Theexpectednetrealizablevalueoftheaccountsreceivableis()
A.$7000B.$93000C.$D.$
3.Ifmerchandiseinventoryisbeingvaluedatcostandthepricelevelissteadilyrising,themethodofcostingthatwillyieldthehighernetincomeis()
A.LIFOB.FIFOC.AverageD.Periodic
4.Giventhefollowinginformation,whichofthefollowingaccountingtransactionsistrue?
()
Grosspayroll$20000
Federalincometaxwithheld$4000
Socialsecuritytaxwithheld$1600
A.$1600isrecordedassalaryexpense.
B.$14400isrecordedassalarypayable
C.The$1600deductedforemployeesocialsecuritytaxbelongstothecompany
D.Payrollisanexampleofanestimatedliability
5.Ifacorporationhasoutstanding1000sharesof$9cumulativepreferredstockof$100paranddividendshavebeenpassedfortheprecedingthreeyears,whatistheamountofpreferreddividendsthatmustbedeclaredinthecurrentyearbeforeadividendcanbedeclaredoncommonstock?
()
A.$9000B.$27000C.$36000D.$45000
6.Allofthefollowingarereasonsforpurchasingtreasurystockexceptto()
A.makeamarketforthestock
B.increasethenumberofshareholders
C.increasetheearningspershareandreturnonequity
D.giveemployeeascompensation
7.Paid-incapitalforacorporationmayarisefromwhichofthefollowingsources?
()
A.Issuingcumulativepreferredstock
B.Receivingdonationsofrealestate
C.Sellingthecorporation`streasurystock
D.Alloftheabove
8.Undertheequitymethod,theinvestmentaccountisdecreasedbyallofthefollowingexcepttheinvestor`sproportionateshareof()
A.dividendspaidbytheinvestee
B.declinesinthefairvalueoftheinvestment
C.thelossesoftheinvestee
D.alloftheoptions
9.Cashdividendsarepaidonthebasisofthenumberofshares()
A.authorized
B.issued
C.Outstanding
D.outstandinglessthenumberoftreasuryshares
10.Thestockholders`equitysectionofthebalancesheetmayinclude()
A.commonstockB.preferredstock
C.donatedcapitalD.alloftheabove
11.Declarationandissuanceofadividendinstock()
A.increasesthecurrentratio
B.decreasestheamountofworkingcapital
C.decreasestotalstockholders`equity
D.hasnoeffectontotalassets,liabilities,orstockholders`equity
12.Ifacorporationreacquiresitsownstock,thestockislistedonthebalancesheetinthe()
A.currentassetssection
B.longtermliabilitysection
C.stockholders`equitysection
D.investmentssection
13.Acorporationhasissued25000sharesof$100parcommonstockandholds3000ofthesesharesastreasurystock.Ifthecorporationdeclaresa$2persharecashdividend,whatamountwillberecordedascashdividend?
()
A.$22000B.$25000C.$44000D.$50000
14.AcompanydeclaredacashdividendonitscommonstockonDecember15,2004,payableonJanuary12,2005.Howwouldthisdividendaffectshareholders`equityonthefollowingdates?
()
December15,January12
20042005
A.Decrease.Decrease.
B.Noeffect.Noeffect.
C.Noeffect.Noeffect.
D.Decrease.Decrease.
15.Anexampleofacashflowfromanoperatingactivityis()
A.thereceiptofcashfromissuingstock
B.thereceiptofcashfromissuingbonds
C.thepaymentofcashfordividends
D.thereceiptofcashfromcustomersonaccount
16.Anexampleofacashflowfromaninvestingactivityis()
A.thereceiptofcashfromthesaleofequipment
B.thereceiptofcashfromissuingbonds
C.thepaymentofcashfordividends
D.thepaymentofcashtoacquiretreasurystock
17.Anexampleofacashflowfromafinancingactivityis()
A.thereceiptofcashfromcustomersonaccount
B.thereceiptofcashfromthesaleofequipment
C.thepaymentofcashfordividends
D.thepaymentofcashtoacquiremarketablesecurities
18.Areceivablecreatedbysellingmerchandiseorservicesoncredit.()
A.accountsreceivableB.dishonorednotespayable
C.allowancemethodD.directwrite-offmethod
19.Attheendofthefiscalyear,accountsreceivablehasabalanceof$andallowancefordoubtfulaccountshasabalanceof$7000.Theexpectednetrealizablevalueoftheacco
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