专业英语复习题

字母序列字母序列应付票据应付票据股本股本Creative借方栏借方栏贷方栏贷方栏记帐员Creative记帐员交易交易负债负债Indicatethebestanswerforeachquestioninthespaceprovided. 1 Whichofthefollowingbusinessesismostlikelytouseaperiodic inventorysystem实地盘存制?实地盘存制 a Anaircraftmanufacturer. b Asupermarketthatispartofanationalchain全国连锁.全国连锁 c Anindependentlyownedartgallerywithamanualaccountingsystem. d Abeerbar. 2 Aperiodicinventorysystemeliminatestheneedfor: a Takinganannualphysicalinventory年度盘点.年度盘点 b Recordingtherevenuefromsalestransactions. c Recordingthecostofmerchandisesold出售的商品assalesoccur.出售的商品 d Noneoftheabove. 3 Ifmanagementwantstoknowthecostandquantityofmerchandiseon handatalltimes,thebusinesswillprobably: a Useaperiodicinventorysystem. b Maintainaninventorysubsidiaryledger明细分类帐.明细分类帐 c Takeacompletephysicalinventoryeachday. d DebitallpurchasesofmerchandisedirectlytotheCostofGoodsSold account. 4 Inaperpetualinventorysystem永续盘存,theentrytorecordthecostofgoods永续盘存 soldalwaysincludesanentryofequalamounttothe: a Inventoryaccount. b Salesaccount. c Purchasesaccount. d Noneoftheabove. 5 Priorto在...之前takingaphysicalinventory实地盘存atyearend,theperpetualinventory在...之前实地盘存 recordsofAthenaDesignsshowedaninventoryof$26,000,salesof $358,000,andacostofgoodssoldof$215,000.Theyearendphysical inventoryindicatedmerchandiseonhandcosting$24,000.The company’sgrossprofit毛利fortheyearwas:毛利 a $334,000. b $145,000. c $141,000. d Someotheramount.Attheendoflastyear,Helen’s,Inc.hadmerchandisecosting$115,000ininventory.DuringJanuaryofthecurrentyear,thecompanypurchasedmerchandisecosting$35,000,andsoldmerchandisewhichithadpurchasedatatotalcostof$55,000.Basedupontheaboveinformation,placethebestanswerinthespaceprovided.Inquestions1through3,assumethatHelen’susesaperpetualinventorysystem. 1 Thetotaldebited记入借方totheInventoryaccountduringJanuarywas:记入借方 a $0. c $55,000. b $35,000. d Someotheranswer. 2 ThebalanceintheInventoryaccountatJanuary31was: a $35,000. c $95,000. b $205,000. d Someotheranswer. 3 TheamountofcoststransferredfromtheInventoryaccounttotheCost ofGoodsSoldaccountduringJanuarywas: a $0. c $55,000. b $35,000. d Someotheranswer.Inquestions4through6,assumethatJerome’s,Inc.usesaperiodicinventorysystemandtakesaphysicalinventoryonlyatyear-end. 4 ThetotaldebitedtotheInventoryaccountduringJanuarywas: a $0. c $55,000. b $35,000. d Someotheranswer. 5 ThebalanceintheInventoryaccountatJanuary31was: a $0. c $115,000. b $105,000. d Someotheranswer. 6 TheamountofcoststransferredfromtheInventoryaccounttotheCost ofGoodsSoldaccountduringJanuarywas: a $0. c $55,000. b $35,000. d Someotheranswer.Attheendoflastyear,Baron’sBazaarhadmerchandisecosting$381,000ininventory.DuringJanuaryofthecurrentyear,thecompanypurchasedmerchandisecosting$133,500,andsoldmerchandisewhichithadpurchasedatatotalcostof$109,300.a AssumethatBaron’sBazaarusesaperpetualinventorysystem.(1) ThetotalamountdebitedtotheInventoryaccountduringJanuarywas: $________________ThebalanceintheInventoryaccountatJanuary31was: $________________TheamountofcoststransferredfromtheInventoryaccounttotheCostofGoodsSoldaccount duringJanuarywas: $________________b AssumethatBaron’sBazaarusesaperiodicinventorysystemandtakesaphysical inventoryonlyatyear-end(December31).(Note:$0maybeanappropriateanswertooneor moreofthefollowingquestions.)(1) ThetotalamountdebitedtotheInventoryaccountduringJanuarywas: $________________(2)ThebalanceintheInventoryaccountatJanuary31was: $________________(3) TheamountofcoststransferredfromtheInventoryaccounttotheCostofGoodsSoldaccountduringJanuarywas: $________________Revenuesresultfromtransactionsinwhichgoodsorservicesaretransferred(i.e.,sold)toCustomers.收入源于商品或服务转移给客户的交易（即销售）。Expensesarecostsassociatedwithearningrevenues.费用是与收入相关的成本。Revenuesalreadyhaveresultedinorwillresultinpositivecashflows,whileexpenseshaveresultedin,orwillresultin,negativecashflows.收入已经导致或很可能导致现金流的增加；而费用则是已经导致或很可能导致现金流的减少。Anenterprise’snetincomeisdeterminedastheexcessofrevenuescalledanetloss.企业的净收益取决于超额收益，反之，净亏损取决于超额亏损。Generalledger总分类账簿accountsshowthetotalamountsofvariousassets,liabilities,revenue,andexpenses.总分类账簿总分类账户反映各种资产、负债、收入和费用的总金额。Whilethesetotalamountsareusedinfinancialstatements,companypersonnelneedmoredetailedinformationabouttheitemscomprisingthesetotals.这些总金额被用于编制财务报表,但公司员工需要包含这些总额的账户更多的详细信息。Thisdetailisprovidedinsubsidiaryledgers明细分类帐.Subsidiaryledgersareneededtoshowtheamountsreceivablefromindividualcustomers,theamountsowedtoindividualcreditors,andthequantitiesandcostsofthespecificproductsininventory.明细分类帐这些详细的信息由明细分类账提供。明细分类账反映单个客户的应收金额，对单个债权人的债务额、以及库存中单个产品的成本数量。Adividendisadistributionofassets(usuallycash)byacorporationtoitsstockholders.股利是公司对股东分配的资产，通常是发放现金。Dividendsreducebothassetsandowners’equity(specifically,theRetainedEarningsaccount).分配股利导致资产和所有者权益（特别是留存收益）减少。Dividendsarenotanexpensedeductedfrom扣除revenueinthecomputationofnetincome.Ratherthanbeingreportedintheincomestatement损益表asacomponentofnetincome,dividendsarereportedinthestatementofretainedearningsasacomponentoftheRetainedEarningsbalancereportedinthebalancesheet.扣除损益表股利不是收入扣除费用后的净收益。股利作为留存收益余额的一部分计入留存收益，反映在资产负债表中；而不是作为净收益的一部分计入损益表中。Underthefixed-percentage-of-declining-balancedepreciationmethod定率递减余额法,afixeddepreciationrateisappliedtotheasset’sundepreciated未贬值的cost.定率递减余额法未贬值的定率递减余额法下，用固定折旧率确定资产的未贬值成本。The“fixed-percentage”isapercentageofthestraight-linedepreciationrate.Thispercentageissaidtobe“fixed”becauseitdoesnotchangeoverthelifeoftheasset.Thedecliningbalanceistheasset’sundepreciatedcost(orbookvalue),whichgetslowereveryyear.固定比率是直线折旧率的比率。这个比率是固定的，它在资产的使用寿命内不会改变。递减的余额是资产未贬值成本，也叫账面价值，它会每年递减。Theobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentity实体thatisusefultoexistingandpotentialinvestors,lenders,andothercreditorsinmakingdecisionsaboutprovidingresourcestotheentityUsers’decisionsinvolvechoosingbetweenalternatives,forexample,sellingorholdinganinvestment,orinvestinginonereportingentityoranother.实体财务报表的通用目的是提供报表实体的财务信息，为现在和潜在的投资者、债务人、债权人作决定提供依据，报表使用者作出的决定涉及备选方案的选择，例如出售或持有投资、投资报告主体或其他。Consequently,informationaboutareportingentityismoreusefulifitcanbecomparedwithsimilarinformationaboutotherentitiesandwithsimilarinformationaboutthesameentityforanotherperiodoranotherdate.因此，报告主体的信息是很有用的，可以与其他的报告主体比较类似的信息，也可以比较同一主体不同时期的信息。Ifacapitalexpenditure资本支出(acquisitionofanasset)iserroneouslytreatedasarevenueexpenditure(anexpense),expensesofthecurrentyearwillbeoverstatedandnetincome,therefore,willbeunderstated.资本支出如