《会计专业英语》期末复习资料100601.doc

“会计专业英语”期末复习提纲与习题（复习和考试主要参考教学课件。本教材涉及内容只是点到为止，没有作深入讲解，课件比较详细，请以课件为主！）一般考试题型：一、 英译汉与汉译英：（每题1分，本大题共20分）二、 单项选择题：（每小题2分，本大题共20分）三、判断题：（每小题2分，本大题共30分）四、问答题：（每题5分，本大题共10分）五、业务题:（本大题共20分）注意：判断与单选题见在线练习；其他见后面内容。要求掌握的词汇：第一章accounting会计accounting process会计程序accrual basis应计制（权责发生制）cash basis现金制（收付实现制）audit 审计balance sheet资产负债表income statement收益表（利润表）statement of cash flow现金流量表financial statement财务报表sole proprietorship独资企业partnership合伙corporation公司financial accounting财务会计managerial accounting管理会计economic entity经济实体going concern持续经营unit of measurement货币计量accounting period会计期间第二章asset资产liability负债equity权益revenue收入expense费用gain利得loss损失income收益historical cost历史成本current cost现行成本present value现值realizable value可实现价值income tax所得税inventory存货receivable应收款financial position财务状况performance业绩第三章current assets流动资产current liabilities流动负债accounts payable应付账款accrued liability应计负债administrative expense管理费用amortization摊销bond债券depreciation折旧intangible assets无形资产investment投资non-current asset (fixed asset)非流动资产（固定资产）property, plant and equipment厂场资产share capital股本retained earnings留存收益第四章operating cycle经营循环accounting cycle会计循环account账户accounting equation会计等式trial balance试算平衡（试算表）journal日记账ledger分类账adjusting entry调整分录debit借方credit贷方double-entry system复式记账法post过账deferred expense递延费用deferred revenue递延收入unearned revenue未赚得收入（预收收入、递延收入）accrued revenue应计收入closing entry结账分录第五章cash 现金 check支票bank statement 银行对账单bank reconciliation银行余额调节表petty cash fund零用现金、备用金cash equivalents现金等价物accounts receivable 应收账款other receivables其他应收款notes receivable应收票据uncollectible accounts expense坏账费用bad debt坏账allowance method备抵法allowance for doubtful accounts备抵坏账direct write-off method直接冲销法contra asset account 资产抵销账户inventory存货cost flow assumption成本流动假设average cost method平均成本法first-in, first-out (fifo) method先进先出法last-in, first-out (lifo) method后进先出法periodic system定期盘存制perpetual system永续盘存制cash discount现金折扣trade discount商业折扣第六章investment 投资marketable securities有价证券stocksshares股票bonds 债券financial instruments金融工具debt securities 债务性证券equity securities权益性证券trading securities交易性证券available-for-sale securities可供出售证券held-to-maturity debt securities持有至到期债务性证券fair value公允价值equity method权益法cost method成本法accumulated depreciation累计折旧residual value残值straight-line method直线法declining-balance method余额递减法accelerated depreciation methods加速折旧法impairment of fixed asset固定资产减值amortization摊销capital expenditures资本支出revenue expenditures收益支出第七章accounts payable 应付账款notes payable应付票据product warranty产品质量担保bond sinking fund公司债偿债基金bonds payable 应付公司债券cash dividends 现金股利earnings per share每股盈余long-term liabilities长期负债discount 折价premium 溢价convertible bonds可转换债券第八章owners equity 所有者权益stockholder equity股东权益common stock普通股preferred stock优先股additional paid-in capital 增缴资本、股本溢价retained earnings留存收益treasury stock库藏股stock splits股票分割cash dividend现金股利stock dividend股票股利第九章performance 业绩revenue 收入gains利得expenses费用recognition确认measurement计量operating expenses营业费用selling expenses销售费用administrative expenses管理费用profit 利润net income 净收益sales销售收入sales discounts销售折扣cost of merchandise sold销售成本gross profit毛利losses损失trade discounts 商业折扣cash discounts现金折扣income tax所得税unusual items 非正常项目第十章common-size statements共同比报表horizontal analysis横向分析trend analysis趋势分析vertical analysis纵向分析profitability获利能力solvency偿债能力accounts receivable turnover 应收账款周转率 current ratio流动比率 inventory turnover存货周转率 quick assets速动资产rate earned on stockholders equity股东权益报酬率earnings per share on common stock普通股每股收益rate earned on total assets总资产报酬率leverage财务杠杆price-earnings (p/e) ratio市盈率working capital营运资本各章要求的主要内容:chapter 1 accounting and its environments会计与环境1.1 nature and content of accounting 会计的本质和内容领会会计的环境，掌握不同类型企业的特征；掌握会计的目的和会计信息使用者的类型；领会会计的领域和会计程序。1.2 objectives of financial reporting 财务报告的目标掌握财务报告的目标。1.3 underlying assumptions 基本假设领会会计假设chapter 2 accounting concepts and principles 会计概念与原则2.1 qualitative characteristics of useful accounting information 有用会计信息的质量特征 了解会计信息的质量特征。2.2 elements of the financial statements 财务报表要素 掌握财务报表要素的含义。2.3 recognition and measurement principles 确认与计量的原则 掌握财务报表要素的的确认与计量原则。chapter 3 financial statements 财务报表3.1 balance sheet 资产负债表 领会资产负债表的定义和编制。3.2 income statement and statement of changes in equity利润表与所有者权益变动表 领会收益表的定义和编制，了解所有者权益变动表的编制。3.3 statement of cash flows现金流量表 领会现金流量表的含义和编制方法。chapter 4 accounting cycle 会计循环4.1 the accounting equation 会计等式 掌握会计等式的结构和经济业务对等式的影响。4.2 double-entry bookkeeping 复式簿记 掌握复式记账法的应用。4.3 transactions and balance sheet accounts经济业务与资产负债表账户 能够分析企业的经济业务，并能领会其影响。4.4 journalizing and posting 登记日记账与过账 能够在日记账中编制分录，并过账。4.5 trial balance 试算表 领会试算表的用途和编制4.6 the need for adjusting entries 调整分录 掌握调整分录的编制方法，领会其影响。4.7 the work sheet 工作底稿 了解工作底稿的用途和编制。4.8 the closing process 结账 掌握结账分录的用途和编制方法。chapter 5 current assets 流动资产5.1 cash 现金领会现金的内容和内部控制方法，理解领用现金的会计处理。5.2 current receivables 短期应收款项理解应收款的分类；掌握应收账款坏账的处理方法。5.3 inventory 存货 了解存货的种类；掌握存货的盘存制度；掌握存货成本流动假设和计价方法；了解存货估计方法。chapter 6 investments, plant assets and intangibles assets投资、固定资产与无形资产6.1 investments in equity and debt securities 权益性与债务性证券投资领会证券的分类和投资类型；领会投资的目的和投资的计价；掌握证券投资的会计处理方法6.2 plant assets （fixed asset） 固定资产领会固定资产的特点；掌握固定资产的折旧方法；领会固定资产处置的方法。6.3 intangibles 无形资产领会无形资产的特征；了解无形资产的确认与摊销；领会资本性支出与收益性支出的划分意义。6.4 natural resources and depletion自然资源与折耗了解自然资源折耗的会计处理。chapter 7 liabilities 负债7.1 current liabilities 流动负债 掌握金额确定的流动负债的会计处理； 领会金额取决于经营成果的流动负债的会计处理。7.2 bonds payable and convertible bonds 应付债券与可转换债券 掌握公司债券的会计内容； 理解可转换债券； 掌握长期债券投资的会计处理。chapter 8 owners equity所有者权益8.1 contributed capital 实收资本 领会公司的特征； 领会各类股东的权利； 掌握股票发行的会计处理；理解股票分割的意义。8.2 retained earnings 留存收益 掌握各类股利的特征和会计处理方法； 领会库藏股的会计方法。chapter 9 performance经营成果9.1 income 收益领会收入与利得的区别；掌握收入的确认、计量和会计处理方法。9.2 expenses费用掌握费用的确认、计量和会计处理方法。9.3 unusual items 非正常项目了解不同非常项目的意义和会计处理。chapter 10 financial statement analysis 财务报表分析10.1 framework for financial statement analysis 财务报表分析框架领会财务报表分析的目的和各个报表的作用。10.2 techniques of analysis 分析技术掌握财务报表的分析方法横向分析、纵向分析和比率分析。各章问答题：chapter 1 accounting and its environments会计与环境1the characteristics of sole proprietorship, partnership and corporations独资、合伙和公司的特点。（教材p78第1和第2）2what is the role of accounting. 会计的作用。（教材p3第1.1.2）。3differentiate between financial accounting and managerial accounting.财务会计与管理会计的区别。（教材p4第1.1.4）4the objective of financial reporting 财务报告的目标。（教材p5-6第1.2）chapter 2 accounting concepts and principles 会计概念与原则1how many elements of the financial statements? what are they meanings?财务报表要素有哪些？含义？。（教材p13-15第2.2.1六项）2what are the recognition and measurement principles?财务报表要素的确认与计量原则。（教材p15-17第2.3的2.3.1和3.3.2）chapter 3 financial statements 财务报表1. the types of cash flow activities reported in the statement of cash flows.现金流量表包括哪几部分？（教材p26第3.3.2三部分）2. differentiate between the indirect method and the direct method.经营活动现金流量的直接法与间接法的区别。（教材p26-27第3.3.3）chapter 4 accounting cycle 会计循环1 differentiate between the accrual basis and the cash basis.应计制与现金制的区别。2 what is the double-entry system? 什么是复式记账法？（教材p33第4.1.2）3 what are the major types of adjusting entries? 调整分录的种类（教材p40-41六项）chapter 5 current assets 流动资产1 what are the methods of control of cash? 现金的内部控制方法。（教材p51第5.1.2）2 what are the advantages of the allowance method for uncollectible accounts? 应收账款坏账备抵法的优点。（教材p53第5.1.5第二段第三段）3 describe the characteristics of the periodic inventory system and the perpetual inventory system. 存货的两种盘存制度的特点。（教材p54第5.2.2第二段第三段）4what are the financial statements effects of inventory methods?存货计价方法对报表有何影响？（教材p56倒数第6行开始四种计价方法）chapter 6 investments, plant assets and intangibles assets投资、固定资产与无形资产1 what are the classifications, reasons, and objectives of investment in securities? 证券投资的类型、原因和目的。 （教材p61三种类型,四个原因）2 what are the methods of valuations for investments in securities. 证券投资计价方法。（教材p62第6.1.4）3. describe the characteristics of property, plant and equipment. 固定资产的特点。（教材p63第6.2.1三项）4. what are the methods of depreciation? 固定资产的折旧方法有哪些？（教材p64倒数第七行三种方法）5. describe the benefits of accelerated depreciation methods. 加速折旧法的优点。（教材p64第6.2.2）6. describe the characteristics of intangible assets.无形资产的特征. （教材p65第6.2.3）chapter 7 liabilities 负债1 describe the reasons for issuance of long-term liabilities.举借长期债务的原因（与发行股票相比）。（教材p71第7.1.1第三段和7.1.2）chapter 8 owners equity所有者权益1 the characteristics of corporations公司的特征. （教材p78第2）2 the rights of common shareholders. 普通股股东的权利；（教材p79第8.1.2第1）3describe the three conditions that corporations declare and pay cash dividends on shares outstanding. 现金股利的发放条件。（教材p80第8.2.1第1）4 describe the reasons exist for a company to issue a stock dividend.公司发放股票股利的原因。（教材p81第8.2.1第2）5differentiate between the stock dividends and stock splits.股票股利与股票分割的区别。（教材p82第1段）6 describe the reasons that a company may retire shares. 企业取得库藏股的原因。（教材p82第8.2.2第1段）chapter 9 performance经营成果1describe the characteristics of income and expenses. 收益和费用的特征。（教材p86第9.1第一段和第9.1.2与教材p90第9.2第一段和第二段）2 describe the matching methods between the expenses and revenue. 费用与收入配比的三种方法。(教材p90第9.2第三段)chapter 10 financial statement analysis 财务报表分析1. describe the purposes of financial statement analysis. 财务报表分析的目的。(教材p95第10.1是的10.1.1和10.1.2)2. what is the purpose of a statement of cash flows? how does it differ from a balance sheet and an income statement? 说明现金流量表的作用，这与收益表和资产负债表的作用有何不同？ (教材p25第3.3第一段/教材p19-20第3.1.1和p22第3.2.1的第一段)3. what are the horizontal analysis, vertical analysis and ratio analysis?什么是横向分析、纵向分析、比率分析？(横向分析p96第10.2.1，比例向分析p97 ttrend analysis,比率分析p100第10.3”)各章业务题：chapter 4 accounting cycle 会计循环4-1. record the following selected transactions for march in a two-column journal, identifying each entry by letter:(a)received $10,000 from shirley knowles, owner.(b)purchased equipment for $35,000, paying $10,000 in cash and giving a note payable for the remainder.(c)paid $1,000 for rent for march.(d)purchased $8,500 of supplies on account.(e)recorded $2,500 of fees earned on account.(f)received $11,000 in cash for fees earned.(g)paid $200 to creditors on account.(h)paid wages of $1,250.(i)received $1,150 from customers on account.(j)recorded owners withdrawal of $1,850.ans:(a)cash10,000 shirley knowles, capital10,000(b)equipment35,000 cash10,000 notes payable25,000(c)rent expense1,000 cash1,000(d)supplies8,500 accounts payable8,500(e)accounts receivable2,500 fees earned2,500(f)cash11,000 fees earned11,000(g)accounts payable200 cash200(h)wages expense1,250 cash1,250(i)cash1,150 accounts receivable1,150(j)shirley knowles, drawing1,850 cash1,8504-2 journalize the six entries that adjust the accounts at december 31. one of the accounts was affected by two different adjusting entries.unadjustedtrial balanceadjustedtrial balancecash 3,000 3,000accounts receivable30,00030,500supplies 1,700 100prepaid insurance 2,000 400equipment 9,000 9,000accumulated depreciation 1,500wages payable 4,000unearned fees 6,000 1,500ann cole, capital20,00020,000fees earned62,00067,000wages expense42,30046,300supplies expense 1,600insurance expense 1,600depreciation expense 1,500 total88,00088,00094,00094,000=ans:accounts receivable500 fees earned500supplies expense1,600 supplies1,600insurance expense1,600 prepaid insurance1,600depreciation expense1,500 accumulated depreciation1,500unearned fees4,500 fees earned4,500wages expense4,000 wages payable4,0004-3. for each of the following, journalize the necessary adjusting entry:(a)a business pays weekly salaries of $15,000 on friday for a five-day week ending on that day. journalize the necessary adjusting entry at the end of the fiscal period, assuming that the fiscal period ends (1) on wednesday, (2) on thursday.(b)the balance in the prepaid insurance account before adjustment at the end of the year is $14,000. journalize the adjusting entry required under each of the following alternatives: (1) the amount of insurance expired during the year is $4,500, (2) the amount of unexpired insurance applicable to a future period is $1,500.(c)on july 1 of the current year, a business pays $36,000 to the city for license taxes for the coming fiscal year. the same business is also required to pay an annual property tax at the end of the year. the estimated amount of the current years property tax allocable to july is $3,200. (1) journalize the two adjusting entries required to bring the accounts affected by the taxes up to date as of july 31. (2) what is the amount of tax expense for july?(d)the estimated depreciation on equipment for the year is $24,000.ans:(a)(1) salary expense9,000 salaries payable9,000(2) salary expense12,000 salaries payable12,000(b)(1) insurance expense4,500 prepaid insurance4,500(2) insurance expense12,500 prepaid insurance12,500(c)(1) taxes expense3,000 prepaid license taxes3,000 taxes expense3,200 property taxes payable3,200(2) $6,200 ($3,000 + $3,200)(d)depreciation expense24,000 accumulated depreciation - equipment24,0004-4. on the basis of the following data taken from the adjusted trial balance columns of the work sheet for the year ended october 31 for shore co., journalize the four closing entries.cash$ 21,500accounts receivable45,200supplies5,000equipment169,900accumulated depreciation$ 69,000accounts payable42,500stan shore, capital152,600stan shore, drawing30,000fees earned404,500salary expense300,500rent expense60,000depreciation expense25,000supplies expense9,500miscellaneous expense 2,000 $668,600$668,600=ans:oct. 31fees earned404,500 income summary404,50031income summary397,000 salary expense300,500 rent expense60,000 depreciation expense25,000 supplies expense9,500 miscellaneous expense2,00031income summary7,500 stan shore, capital7,500 31stan shore, capital30,000 stan shore, drawing30,000chapter 5 current assets 流动资产5-1 the bank statement for allen co. indicates a balance of $8,000.00 on june30, 2005. after the journals for june had been posted, the cash account had a balance of $3,675.00. prepare a bank reconciliation on the basis of the following reconciling items:(a)cash sales of $342 had been erroneously recorded in the cash receipts journal as $324.(b)deposits in transit not recorded by bank, $500.00.(c)bank debit memorandum for service charges, $25.00.(d)bank credit memorandum for note collected by bank, $2850, including $50 interest.(e)bank debit memorandum for $218.00 nsf (not sufficient funds) check from alice bell, a customer.(f)checks outstanding, $2,200.00.ans:allen co.bank reconciliationjune 30, 2005cash balance according to bank statement$8,000.00add deposits in transit not recorded by bank 500.00$8,500.00deduct outstanding checks 2,200.00adjusted balance$6,300.00=cash balance according to depositors records$3,675.00add: note collected by bank, including $50 interest$2,850.00 error in recording cash sales of $342 as $324 18.00 2,868.00$6,543.00deduct: nsf check from alice bell$ 218.00 bank service charges 25.00 243.00adjusted balance$6,300.00=5-2 using the following information, prepare a bank reconciliation for cole co. for may 31 of the current year:(a)the bank statement balance is $3,012.(b)the cash account balance is $3,165.(c)outstanding checks amounted to $590.(d)deposits in transit are $704.(e)the bank service charge is $30.(f)a check for $76 for supplies was recorded as $67 in the ledger.ans:cole co.bank reconciliationmay 31, 2005cash balance according to bank statement$3,012add deposits in transit not recorded by bank 704$3,716deduct outstanding checks 590adjusted balance$3,126=cash balance according to depositors records$3,165deduct: bank service charge$ 30 error in recording 9 39adjusted balance$3,126=5-3 for a business that makes advance provision for uncollectible receivables (a)journalize the entries to r