会计英语期末复习

1、会计英语期末复习一、 判断题20题20分二、多项选择题10题20分三、名词解释5题15分四、汉译英20题20分五、会计实践操作25分名词解释1、Accounting （会计）P3Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization s business activities that can be expressed in monetary terms.2

2、、Accrual Basis Accounting （权责发生制）P183、Liability （负债）P148Liabilities are defined as probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events

3、".4、Capital Expenditure （资本性支出）P29Capital expenditure are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows , and thus should be added to the plant and equipment or capital asset account.5、Matching principle （配比原则）P26Matching refers to

4、 the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.6、Substance Over Form （实质重于形式）P3oSubstance over form requires that transactions and other events

5、 are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.汉译英真实性和公允性truth and fairness收付实现制cash basis of accounting持续经营假设going concern assumption谨慎性原则conservatism资本性支出capital expenditures配比原贝 matching principle临时性账户temporary account经营成果o

6、perating results盈余公积 surplus reserve 未分配利润undistributed profit车艮行对账单bank statement应付票据notes payable实质重于形式 substance over form 货币计量假设 monetary unit assumption 重要性原则materiality可变现净值net realizable value完工百分比法 percentage-of-completion method 会计主体假设separate entity assumption交易与事项transactions and events会计

7、分期假设 accounting period assumption 会计循环 accounting cycle 多选题1 .会计信息外部使用者有哪些？Suppliers, regulators, lawyers, brokers, the press shareholders / investors , lenders, non-executive directors2 .资产负债表的构成项目（资产，负债，所有者权益）Assets, liabilities, owners' equity3 .现金流量表的构成项目（经营，投资，筹资）Operating, investing , fina

8、ncing activities4 .所有者权益变动表Investors, capital reserve, surplus reserve, undistributed profit retained5 .应收款项的分类Accounts receivable, notes receivable, other receivable6 .存货的计价方法Specific identification, average cost, first-in first-out, last-in first-out7 .制造业企业存货的构成Raw materials, good in process of m

9、anufacture, finished goods8 .固定资产折旧的方法Straight-line, unit-of-output, double-declining-balance, sum-of-the- year's digits method9 .留存收益包括Surplus reserve, undistributed profit10 .与股利相关的三个重要日期Declaration date, record date, payment date11 .股利的形成Cash, property, promissory note to pay cash, stock判断题1.

10、 Accounting information is not relevant to the daily lives of common people. ( >41。会计信息不相关的普通百姓的日常生活。(力2. The concept of neutrality means that reported accounting information should be neutral in its impact and should not influence economicdecisions. (>42。中立的概念意味着报告会计信息应该是中性，不应该影响经济决策的影响。(>

11、43. Understandability means that anyone should be able to understand the financial statements.( 为3。可理解性意味着任何人都应该能够理解财务报表。(>44. All details of transactions must be disclosed in the notes to the financial statements. (»4。所有的细节事务必须在财务报表附注中披露。(为5. The purpose of preparing a balance sheet is to d

12、etermine the results of operation of a business at the end of an accounting period. (>45。编制资产负债表的目的是确定操作业务的结果在一个会计期间的结束。(>46. Payments for purchase of a machine represent a cash outflow of operatingactivities. ( R6。支付购买机器代表经营活动的现金流出。(力7. Subsequent events that provide further information of co

13、nditions existing at year end should be disclosed in the note. (>47。后续事件，提供进一步的信息年底应该披露的现有条件。(>48. The recovery of a bad debt affects both balance sheet accounts and income statement accounts. (>48。坏账的复苏影响损益表和资产负债表帐户帐户。(为9. I nventory is an item of assets and accounting for inventories affe

14、ct only the presentation offinancial position ofanenterprise . ( >49。库存是一项资产，占库存只影响一个企业财务状况的陈述。(>410. Depreciation of plant assets means the decrease of market value of thesame assets. ( R10。固定资产折旧方法的减少同样的资产的市场价值。(>411. The entry to record depreciation (a debit Depreciation Expense and a cr

15、edit to Accumulated Depreciation) has no effect on assets or liabilities. ( X11。进入记录折旧(借记折旧费用和信用卡累计折旧)对资产或负债没有影响。(>412. When a control exists, the investor company should use equity method to account for the investment.( 为12。当一个控制存在，投资者公司应该使用权益法占投资。(R13. Bonds are normally issued at its face valu

16、e. (>413。债券通常在其面值发行的债券。但14. Revenue causes a net increase in owner?s equity.( 为14。收入会导致净增加所有者权益。(为15. Cost of goods sold represents a cost, not an expense. (R15。销货成本是成本，而不是一个费用。(为the16. The owner's house would be included in the balance sheet of proprietorship owned by the same owner under th

17、e assumption of businessentity. (>416。业主的房子将被包括在资产负债表的所有权属于同一个老板的假设下业务实体。(>4大题1 .Chares Company purchased a equipment in 30/6/2003 which cost is $1,200,000 ,The estimated useful life of equipment is 12 year. In 31/12/2013 ,as the development of technology,the company sale the equipment at $300

18、,000 .(lgnore Taxes)Require:(1)Doing Jourmal entries at 30/6/2003 .(2)Calculate the amount of gain or loss in sales of equipment and do related entries.(1)30/6/2003Dr.Equipment 1,200,000Cr.Cash at Bank 1,200,000(2)31/12/2013Dr.Cash at Bank300,000Accumulated Depreciation1,050,000Cr.Equipment1,200,000

19、Gain on sale of Equipment 150,000The company gain $150,000 in sales of equipment.Total cost $100 132180312412(4)DateNo Of units Unit cost1 Jul Beginning lnventory 10 _ $10 Purchases made in cunent period 15 Sep Purchases12$117 Dec Purchases15$12Total purchases 27 Goods available for sale 37 Sales ma

20、de in cunment period 20 Sep Sales812 Jan Sales10 (2)Total cost of sales 1830 June Ending Inventory19(6)Assume from 1 Jul this year to 30 June next year as one accounting period.If18 units sold assume- 1 unit from beginning inventory- 12units from 15 September purchase- 5 units from 7 December purchaseRequire : Use spesific identification method to ca