《会计专业英语辅导》ppt课件

1、会计专业英语辅导课v考试题型考试题型v一、选择题一、选择题40分分v二、判别题二、判别题10分分v三、简答题三、简答题10分分v四、分录题四、分录题10分分v五、翻译题五、翻译题30分分一、选择题40分v1Which of the following is true? _B_.vA. Owners Equity - Assets = LiabilitiesvB. Assets Owners Equity = LiabilitiesvC. Assets + Liabilities = Owners EquityvD. Liabilities = Owners Equity + Assets一、选

2、择题40分v2Which of these is (are) an example of an asset account? _C_.vA. Service Revenue vB. DividendsvC. Accounts Receivable vD. All of the above are assets一、选择题40分v3During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively,

3、 will be _D_.vA. LIFO and FIFO.vB. weighted-average and LIFO.vC. LIFO and LIFO.vD. FIFO and LIFO.一、选择题40分v4During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_.vA. LIFO and FIFO.vB. weighted-average and LI

4、FO.vC. LIFO and LIFO.vD. FIFO and LIFO.一、选择题40分v5Which of the following is a correct statement of the rules of debit and credit? _A_.vA. Debits increase assets and decrease liabilitiesvB. Debits increase assets and increase owners equityvC. Credits decrease assets and decrease liabilitiesvD. Credits

5、 increase assets and increase owners equity一、选择题40分v6Where should an investment 投资in stock that is hold as a short-term investment be reported in the balance sheet? _A_.vA. Current assets 流动资产 vB. Plant assets 固定资产 vC. Investments 投资 vD. None of the above一、选择题40分v7Which of the following is not a cha

6、racteristic of plant assets?_D_.vA. Tangible 有形的 vB. Long-lived vC. Unchanged outlook vD. For resale一、选择题40分v8If earnings收入 havent been distributed as dividends股利, it should have been retained保管 in the company. The name of this portion of number listed in the balance sheet is _B_.vA. paid-in capital

7、 vB. retained earnings 留存收益 vC. dividend vD. cash一、选择题40分v9Please select 挑选出the components组合 which should be deducted 扣除from the original value of plant assets 固定资产原值when we compute 估计their net value _C_.vA. Merchandise inventory vB. Income tax payablevC. Accumulated depreciation 累计折旧 vD. Retained e

8、arnings一、选择题40分v10Which of the following is an advantage of the corporate form of business organization? _B_.vA. Unlimited liability vB. Continuous life无限期vC. Separate of ownership and managementvD. Government regulation二、判别题10分v1Accounting provides financial information that is only useful to busin

9、ess management提供财务会计信息只对业务管理有用。 错v2Most companies have fewer assets accounts than liability account.大多数公司资产账目比负债账目少。 错 二、判别题10分v3If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.假设借方帐目的数量比贷方工程的数量大，该帐户将有借方余额。 错v4Debit mea

10、ns increase，credit means decrease.借方表示添加，贷方表示减少 错v5A credit is an amount entered on the right-hand side of a ledger account分类账. 对二、判别题10分v6Accrual accounting is done by recognizing revenues when earned and expenses incurred.权责发生制会计是经过赚取时确认收入及开支 对 v7Allowance method ensures that receivables are state

11、d at their cash realizable value on the balance sheet.津贴的方法，确保应收账款在其资产负债表上现金变现值列账。 对v8Revenues increase owners equity.收入添加一切者权益 对二、判别题10分v9If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss.假设收入超越同一会计期间的费用，该实体被视为蒙受损失。 错v10 In order to assure that the ba

12、nk and the depositor are in agreement on the amount of money on deposit, a bank reconciliation needs to be prepared.为了确保银行和存款人在金钱上的存款数额是一致的，银行调解需求有所预备。 对三、简答题10分v1Describe the characteristics of the four commonly used inventory cost flow methods.v描画了四个特点常用库存本钱流方法 vThe four inventory valuation method

13、s to be considered are known as (1) specific identification, (2) average cost, (3) first-in, first-out, and (4) last-in, first-out.这四个库存估价需求思索的方法称为1详细确定，2平均本钱，3先入先出，4后进先出。 v(1) The specific identification method requires that each item stocked be specifically marked so that its unit cost can be iden

14、tified at any time. 一详细识别方法要求每个工程的详细库存标志着其单位本钱可以在任何时候发现的。 三、简答题10分v(2) The average cost method assumes that the cost of inventory on hand at the end of period and the cost of goods sold during a period is representative of all costs incurred during the period. Average cost is computed by dividing th

15、e total cost of goods available for sale by the number of units available for sale. 2平均本钱法假设手头的库存本钱在期末以及在一期产品销售本钱是在此期间发生的一切费用的代表。平均本钱的计算方法是除以单位出卖数量的货物售的总本钱 三、简答题10分v(3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption that first merchandise acquired is

16、the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.v 3先入先出方法，通常称为先进先出，取决于商品的假设，首先是第一个获得商品的销售。每个销售是用旧的库存货物的存货，因此终了了最近收买的商品组成。(4) The last-in, first-out method, commonly known as LIFO, is one of the

17、 most interesting methods of pricing inventories. The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old goods acquired in the earliest purchases. 4后进先出法，后进先出知的俗称，是存货的价钱最有趣的方法之一。这种方法的标题阐明，最近获得的产品售出第一，而期末库存的“老的最早购入的商品组成。

18、三、简答题10分v2Review the effect of inventory cost flow methods on the balance sheet and income statement when prices are rising. 回想库存本钱流动方式在价钱上涨时对资产负债表和损益表的影响 。vWhen prices are rising, as they often are, FIFO will produce higher inventory, lower cost of goods sold, and higher income. It is probably popu

19、lar with firms that would like to see higher income and net assets in their financial statements. .当价钱上涨，往往是，先进先出将产生较高的存货，降低销售本钱，以及更高的收入。这能够是与企业受欢迎，希望看到更高的收入和其财务报表净资产。 三、简答题10分vLIFO has the opposite effect: lower it inventories, higher cost of goods sold, and lower incomes. It would likely be very p

20、opular among those firms trying to minimize income tax payments.后进先出了相反的效果：降低IT存货，销货本钱较高，较低收入。这将能够是深受那些试图减少收入纳税企业的欢迎。 三、简答题10分vAverage cost method provides inventory and cost of goods sold amounts between the LIFO and FIFO extremes, and is the next best thing to LIFO for income and tax minimization

21、when inventory costs are rising.平均本钱法提供的商品库存和销售本钱之间的后进先出法和先进先出极端数额，是退而求其次的收入和税收减少到后进先出法时，库存本钱上升。 三、简答题10分v3Describe the characteristics of the four commonly used depreciation methods.描画了四个特点常用的折旧方法 vThe four commonly used depreciation methods include the following:四个常用的折旧方法包括以下内容： v1Straight-line me

22、thod: The computation of the periodic charge for depreciation is made by deducting the estimated residual or salvage value from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life. 1直线法：该折旧费的计算周期是由扣除该资产的本钱估计剩余或残值和除以估计运用年限年折旧费用，三、简答题10分v2Unit-of-out

23、put method: For certain kinds of assets, more equitable allocation of the cost can be obtained by dividing the cost (minus salvage value, if significant) by the estimated units of output rather than by the estimated years of useful life.单元的输出方式：对于某些类型的资产，更公平的本钱分配，可以除以本钱减去残值，假设获得显着的产出的估计单位，而不是由运用寿命估计

24、年 三、简答题10分v3Double-declining-balance method: The double-declining-balance method consists of doubling the straight-line depreciation rate and applying this double rate to the un-depreciated cost (book value) of the asset.双倍余额递减法：双下降平衡方法包括添加一倍直线折旧率和运用这种双重率未进展折旧本钱账面价值的资产。 三、简答题10分v4Sum-of-the-years-di

25、gits method: The depreciation rate to be used is a fraction, of which the numerator is the remaining years of useful life, and the denominator is the sum of the years digits of the depreciable life.年数总和法:折旧率将要采用的一小部分，其中的分子是有用的生命余下的几年，而分母是对的折旧年限的年数字的总和。 三、简答题10分v3Describe the differences between cost

26、 method and equity method in accounting for equity securities investment.描画本钱法之间的差别和股权投资的股本证券的会计处置方法 vUnder the cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and long-lasting decline in the market value of the investment. Invest

27、ment revenue is recorded when dividends are declared by the investee根据本钱法，投资记录在其收买本钱与当时的价值左，除非是在投资市场价值显着而耐久的下降。投资收入录得股息时，被投资单位宣告。.三、简答题10分vUnder the equity method, (1) the original investment is recorded at its acquisition cost; (2) the investors proportionate share of the investees net income is re

28、cognized on the investors income statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment revenue.根据权益法，1原始投资记录在其收买本钱;2投资者对被投资的纯收入按比例予以确认投资者的收益表，作为一个投资账户的添加，以及3股息记录为一个投资帐户减少，而不是作为投资收益 四、分录题10分vADJUSTING E

29、NTRIES调整分录 vAssume that a business paid a $ 1 200 premium on April 1 for one years insurance in advance. This represents an increase in one asset (Prepaid Expense) and a decrease in another asset (Cash). Thus, the entry would be:假设一个企业交纳一年的保险保费1 200元4月1日提早。这代表了一种资产预付费用的添加，而在另一种资产现金减少。因此，该工程将是： vDr.

30、Prepaid Insurance 1200 v Cr. Cash 1200v 借：预付保险费 1200 贷：库存现金 1200 四、分录题10分vADJUSTING ENTRIES调整分录 vAt the end of April, 1/12 of the $1 200 or $ 100 had expired or been used up. Therefore an adjustment has to be made, decreasing or crediting Prepaid Insurance and increasing or debiting Insurance Expens

31、e. The entry would be:v 在4月，1 / 12 1 200元或100元月底曾经过期或已用完。因此，一有需求作出调整，减少或计入预付保险及保险费用添加或借记。该工程将是： vDr. Insurance Expense 100v Cr. Prepaid Insurance 100v借：保险费用100 贷：预付保险100 四、分录题10分vAssume a company issues 1000 shares of $1 par value common stock for cash at $5 per share, the entry to record this trans

32、action is:v假设每股5美圆，公司发行1000股面值1美圆普通股的现金，在进入这个买卖记录 vDr. Cash 5000v Cr. Common Stock 1000v Paid-in Capital in Excess of Par Value 4000v 借：现金 5000 贷：普通股 1000 股票溢价 4000 ILLUSTRATZON OF COST METHOD AND EQUITY METHODvAssume that Company A purchased 5000 shares of Company B (representing 20% of the voting

33、shares) for $5 per share.v假定A公司购买B公司代表5000的有表决权股份的20股每股5美圆 vUnder both cost and equity method:根据本钱和权益的方法： vDr. Long-term investment 25 000v Cr. Cash 250 000v借：长期投资25 000贷：现金250 000ILLUSTRATZON OF COST METHOD AND EQUITY METHODvAssume that company B realized $50 000 net income.假设B公司实现纯收入50000元 vUnder

34、cost method:根据本钱法 v No entry.不得进入 vUnder equity method ($50 000 20%) :v根据权益法$ 50 000 20： vDr. Long-term investment 10 000v Cr. Investment income 100 000v借：长期投资 10 000 贷：投资收益 100 000 ILLUSTRATZON OF COST METHOD AND EQUITY METHODvAssume that company B declared and paid $1 dividend per share (5 000 $1)

35、.v假设B公司宣派及支付股息每股1美圆5 000 1美圆。 vUnder cost method:根据本钱的方法： v Dr. Cash 5 000v Cr. Investment income 5 000v借：现金5 000 贷：投资收入5 000 vUnder equity method ($50 000 20%) :根据权益法$ 50 000 20 vDr. Cash 5 000v Cr. Long-term investment 5 000v借：现金 5 000 贷：长期投资5 00 000 五、翻译题30分v1An income statement is a financial st

36、atement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period.损益表是一个财务报表显示匹配的业务收入和特定会计期间的有关费用的运营业绩。 vThere are two common forms of income statements: the multiple-step income statement and the single-step income statement.有两种常见方式

37、的收入报表：多步利润表和单步损益表 五、翻译题30分v2Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts.为购买或植物被称为资产添加支出资本支出，并在资产账目记录 vExpenditures for maintenance and ordinary repairs, fuel, and other items necessary to the ownership and use of plant

38、 and equipment are called revenue expenditures and recorded by debits to expense accounts.维修和普通维修，燃料支出和必要的一切权和运用的厂房和设备等工程，称为收益性支出与所记录到的费用帐户扣款。 五、翻译题30分v3In preparing a balance sheet, liabilities are classified as either current or long-term.在编制资产负债表，负债归类为当前或长久 vCurrent liabilities are amounts payable within one year from the date of the balance sheet or within the normal operating cycle, where this is longer than a yearv流动负债是一年内应付金额从资产负债表或在正常运营周期，这是在不到一年的时间日期。. vLiabilities that are not due within this current time frame are called