会计专业英语练习题.docx
- 文档编号:9940456
- 上传时间:2023-02-07
- 格式:DOCX
- 页数:13
- 大小:22.14KB
会计专业英语练习题.docx
《会计专业英语练习题.docx》由会员分享,可在线阅读,更多相关《会计专业英语练习题.docx(13页珍藏版)》请在冰豆网上搜索。
会计专业英语练习题
Chapter2AccountingConceptsandPrinciples
财务报表要素
Asset资产
Liability负债
Equity所有者权益、股本
Revenue收入
Expense费用
Gain利得
Loss损失
Foreachitembelow,indicatetowhichcategoryofelementsoffinancialstatementsitbelongs.
每个项目下面,说明这类财务报表要素属于.
(a)Retainedearnings留存收益
equity
(b)Sales销售
revenue
(c)Additionalpaid-incapital
股本溢价
equity
(d)Inventory存货
asset
(e)Depreciation折旧费
expense
(f)Dividends股息
equity
(g)Gainonsaleofinvestment
出售投资收益
gain
(h)Interestpayable
应付利息
liability
(i)Lossonsaleofequipment
销售设备的亏损
loss
(j)Issuanceofcommonstock
发行普通股
equity
Chapter3FinancialStatements
Exercise1.PresentedonthenextpagearethecaptionsofFaulkCompany'在下一页的标题的福克公司的资产负债表。
(f)
(g)
(h)
(i)
(j)
(a)Currentassets.
(b)Investments.
(c)Property,plant,andequipment.
(d)Intangibleassets.
(e)Otherassets.
(a)流动资产
(b)投资
(c固定资产
(d)无形资产
(e)其他资产
Instructions
Indicatebyletterwhereeachofthefollowing
1.Preferredstock.
2.Goodwill.
3.Wagespayable.
4.Tradeaccountspayable.
5.Buildings.
6.Tradingsecurities.
7.Currentportionoflong-termdebt.
8.Premiumonbondspayable.
9.Allowancefordoubtfulaccounts.
10.Accountsreceivable.
sbalancesheet
Currentliabilities.
Non-currentliabilities.
Capitalstock.
Additionalpaid-incapital.Retainedearnings.
(f)流动负债
(g)非流动负债。
(h)股本
(i)股本溢价
(j)留存收益。
itemswouldbeclassified.
11.Cashsurrendervalueoflifeinsurance.
12.Notespayable(duenextyear).
13.Officesupplies.
14.Commonstock.
15.Land.
16.Bondsinkingfund.
17.Merchandiseinventory.
18.Prepaidinsurance.
19.Bondspayable.
20.Taxespayable.
1优先股
2商誉
3应付工资
4贸易应付帐款
5建筑物
6证券交易。
7长期债务的当期部分
8应付债券溢价
9坏账准备
10应收账款
11人寿保险现金解约价值
12应付票据(明年)
13办公用品
14普通股
15土地
16债券偿债基金
17商品库存
18预付保险费
19应付债券
20应付税款
(f)流动负债3.4.7.12.20
(g)非流动负债8.19
(h)股本1.14
(i)股本溢价
(j)留存收益
(a)流动资产6.9.10.13.17.18
(b)投资16
(c固定资产5.15
(d)无形资产2
(e)其他资产11
Exercise2.TheaccountingdepartmentsuppliedthefollowingdatainrecordingtheSeptember30bankstatementforRytton,Inc.
Closingcashbalanceperbankstatement$15496.91
Closingcashbalancepercashbook14692.71
Depositsintransit2615.23
Bankservicecharge25.00
Outstandingchecks3079.51
Notecollectedbybankincluding$45interest(Ryttonnotyet1045.00notified)
Errorbybank-checkdrawnbyRyttenCorp.waschargedto617.08Rytton'saccount
Asaleanddepositof$1729.00wasenteredinthesalesjournalandcashreceiptsjournalas$1792.00.
银行:
15496.91企业:
14692.71
加2615.23617.08加1045减3232.31减25
63平衡:
15649.71
Instructions
PreparetheSeptember30bankreconciliation.
Exercise3.Amachineispurchasedatthebeginningof2002for$36000.itsestimatedlifeis6years.Freightcostsonthemachineare$2000.Installationcostsare$1200.Themachineisestimatedtohavearesidualvalueof$500andausefullifeof40000hours.Itwasused6000hoursin2002.2002年初采购机器价款36000美元,估计有6年寿命。
机器的货运成本是2000美元,安装成本是1200美元。
该机预计净残值为500美元,可以使用寿命40000小时。
在过去的2002一年它使用了6000小时。
Instructions
Whatisthecostofthemachineforaccountingpurposes?
36000+2000+1200=39200Computethedepreciationchargefor2002using计算2002年的折旧费(a)thestraight-linemethod直线法and(b)theservice-hoursmethod工.作量法(a)直线法(平均年限法)年折旧额=(固定资产原值-预计净残值)/预计使用年限2002年折旧额=(39200-500)/6=6450
(b)工作量法单位工作量折旧费=(固定资产原值-预计净残值)/预计工作总量年折旧额=当年实际工作量*单位工作量折旧费单位⋯.=(39200-500)/40000=0.9675
2002年折旧额=0.9675*6000=5805
Exercise3.
MickInc.hasoutstanding10,000sharesof$10parvaluecommonstock.OnJuly1,2008,Mickreacquired100sharesat$85pershare.OnSeptember1,Mickreissued60sharesat$90pershare.OnNovember1,Mickreissued40sharesat$83pershare.
Instructions
PrepareMick'sjournalentrtioesrecordthesetransactionsusing(a)thecostmethod,(b)theparvaluemethod.
麦克公司拥有优秀的10000股,面值10美元的普通股。
2008年7月1日,麦克发行100股每股85美元。
九月一日,麦克发行60股每股90美元。
十一月一日,麦克发行40股每股83美元。
米克的预备日记帐分录记录下这些交易使用的(a)成本法(b)帐面价值的方法。
(a)成本法:
thecostmethod
7/1/08
Treasurystock(100*85)
Cash
8500
8500
9/1/08
Cash(60*90)
5400
Treasurystock(60*85)
5100
Paid-incapitalfromtreasurystock
300
11/1/08
Cash(40*83)
3320
Paid-incapitalfromtreasurystock
80
Treasurystock(40*85)
3400
(b)帐面价值的方法:
theparvaluemethod
7/1/08Treasurystock(100*10)1000
Paid-incapitalfromtreasurystock7500Cash(100*85)85009/1/08Cash(60*90)5400
Treasurystock(60*10)600
Paid-incapitalfromtreasurystock4800
11./1/08
Cash(40*83)3320
Paid-incapitalfromtreasurystock2920
Treasurystock(40*10)400
1.Theeconomicresourcesofabusinessarecalled:
B
A.Owner'sEquityB.Assets
C.AccountingequationD.Liabilities
2.DTKCompanyhasa$3500accountsreceivablefromGRSCompany.OnJanuary20,GRSCompanymakesapartialpaymentof$2100toDTKCompany.ThejournalentrymadeonJanuary20byDTKCompanytorecordthistransactionincludes:
D
A.Adebittothecashreceivableaccountof$2100.
B.Acredittotheaccountsreceivableaccountof$2100.
C.Adebittothecashaccountof$1400.
D.Adebittotheaccountsreceivableaccountof$1400.
3.Ingeneralterms,financialassetsappearinthebalancesheetat:
A
A.Facevalue.账面价值B.Currentvalue.现值
C.Marketvalue.市场价值D.Estimatedfuturesalesvalue.
4.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept:
D
A.Theuseofavouchersystem.
B.Preparationofadailylistingofallchecksreceivedthroughthemail.
C.Thedepositofcashreceiptsintactinthebankonadailybasis.
D.Theuseofcashregisters.
5.Whichofthefollowingitemsisthegreatestindollaramount?
D
A.Beginninginventory期初存货
B.Costofgoodssold.销货成本
C.Costofgoodsavailableforsale
D.Endinginventory期末存货
6.WhydocompaniesprefertheLIFOinventory后进先出法methodduringaperiodofrisingprices?
B
A.Higherreportedincome
B.Lowerincometaxes
C.Lowerreportedincome
D.Higherendinginventory
7.Whichofthefollowingcharacteristicswouldpreventanitemfrombeingincludedintheclassificationofplantandequipment?
D
A.Intangible
B.Unlimitedlife
C.Beingsoldinitsusefullife
D.Notcapableofrenderingbenefitstothebusinessinthefuture.
A.DepreciationExpense
B.AccumulatedDepletion
C.AccumulatedDepreciation
D.AllowanceforDoubtfulAccounts
9.Whatarethetwofactorsthatmakeownershipofaninterestinageneralpartnershipparticularlyrisky?
A
A.Mutualagencyandunlimitedpersonalliability
B.Limitedlifeandunlimitedpersonalliability.
C.Limitedlifeandmutualagency.
D.Doubletaxationandmutualagency
10.Whichofthefollowingtypesofbusinessownersdonottakeanactiveroleinthedailymanagementofthebusiness?
D
A.GeneralpartnersB.Limitedliabilitypartners
C.Soleproprietors个体经营者D.Stockholdersinapubliclyownedcorporation
11.AnalystscanusethefootnotestothefinancialstatementstoD
A.Helptheiranalysisoffinancialstatements
B.Helptheirunderstandingoffinancialstatements
C.Helptheircheckingoffinancialstatements.
D.Alloftheabove
12.Thecurrentliabilitiesare$30000,thelong-termliabilitiesare$50000,andthetotalassetsare$240000.Whatisthedebtratio?
C
A.0.125B.0.208C.0.333D.3.0
13.ThehorizontalanalysisisusedmainlytoA
A.Analyzingfinancialtrends
B.Evaluatingfinancialstructure
C.Assessingthepatperformances
D.Measuringtheterm-payingability
14.Amongthefollowingratios,whichisusedforlong-termsolvencyanalysis?
长期偿债能力分析A
A.Currentratio流动比率B.Times-interest-earnedratio
C.OperatingcycleD.Bookvaluepershare
15.Aprofit-makingbusinessthatisaseparatelegalentityandinwhichownershipisdividedintosharesofstockisknownasaD
A.Soleproprietorship个体独资公司B.Singleproprietorship
C.Partnership合伙公司D.Corporation股份有限公司
名词解释(10分)
(1)Journalentry:
日记账Journalentryisaloggingoftransactionsintoaccountingjournalitems.Itcanconsistofseveralitems,eachofwhichiseitheradebitoracredit.Thetotalofthedebitsmustequalthetotalofthecreditsorthejournalentryissaidtobe"unbalanced".Journalentriescanrecorduniqueitemsorrecurringitemssuchasdepreciationorbondamortization.
(2)Goingconcern:
持续经营Thecompanywillcontinuetooperateinthenearfuture,unlesssubstantialevidencetothecontraryexists.
(3)Matchingprinciple:
一致性原则
(4)Workingcapital:
营运资金
(5)Revenueexpenditure:
收入费用
二、会计业务(共35分)
1.OnDecember1,MECompanyborrowed$250000fromabank,andpromisetorepaythatamountplus12%interest(peryear)attheendof6months.
(1)PreparethegeneraljournalentrytorecordobtainingtheloanfromthebankonDecember1.
(2)PreparetheadjustingjournalentrytorecordaccrualoftheinterestpayableontheloanonDecember31.
(3)PreparethepresentationoftheliabilitytothebankonME's
Decemberbalancesheet.
Answer:
(1)Debit:
cash$250000
Credit:
currentliabilities$250000
(2)Debit:
AccrualExpense$5000不确定
Credit:
InterestPayable$5000
(3)P39
2.ThefollowinginformationrelatingtothebankcheckingaccountisavailableforMusicHallatJuly31:
BalanceperbankstatementatJuly31$200000
Balanceperdepositor'srecords18860
Outstandingchecks2000
Depositsintransit800
Servicechargebybank60
Prepareabankreconciliation银行对账工作froMusicHallatJuly31.
Answer:
P42
3.Pleasepreparetherelatedentriesaccordingtothefollowingaccountingevents.
1)AssumetheHealyFurniturehascreditsaleof$1,200,000in2002.Ofthisamount,$200,000remainsuncollectedatDecember31.Thecreditmanagerestimatesthat$12,000ofthesesaleswillbeuncollectible.Pleasepreparetheadjustingentrytorecord
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计专业 英语 练习题