会计学专业英语学习通超星期末考试答案章节答案2024年

会计学专业英语学习通超星期末考试章节答案2024年Astatementoffinancialpositionisintendedtohelpinvestorsancreditors

答案:Assesstheamount,timing,anduncertaintyofprospectivenetcashinflowsofafirm;Evaluateeconomicperformanceofafilm

Whichofthefollowingisacharacteristicofliabilitiesratherthanofequity?

答案:Theobligationmatures;InterestpaidtotheproviderofthecapitalisdeductibleinthedeterminationoftaxableincomeWhatkindofmainriskexistsinloanacceptanceoperation?

答案:Policyrisk

;Law®ulatoryrisk;

Bankingliquidityrisk

Internalcontrol’sgoalis

答案:Enhanceworkperformance

;Advanceauthenticityoffinancialdata;Strengthencompliance&validity

Loanvouchis

答案:Pledge

;Impawn

;Guarantee

Theequitycapitalofthebanksaremainlyusedfor

答案:providingpermanenceincomeresourcesforshareholdersandlastingcapitalresourcesforthebanks;undertakingrisksandadoptingloses;provingforthefoundationofbusinessdevelopment;guaranteeingthesoundandstablemanagementofthebanksfortheshareholdersAmongthefollowingchoices,whichareusedformeasuringcreditrisk?

答案:Thestandardmethod;Theprimarymethodofinternalrating;TheseniormethodofinternalratingCommercialBankProfitabilityanalysisofbasicmethodsinclude

答案:ComparativeAnalysis;RatioAnalysis;FactorAnalysisThethreepillarsoftheNEWCapitalAccordinclude

.

答案:minimumcapitalrequirements;thesupervisoryreviewprocess;marketdisciplineNon-performingloansincludes

.

答案:substandard;doubtful;

lossTheloanreviewshouldfocuson

答案:LoanPurpose;sourceofrepayment;assetconversioncycle;therepaymentrecordFactorsaffectingtheloanloss

答案:thecustomerbehavior;valueofcollateral;abilityoftheguarantorRiskassessmentinclude

答案:theriskmanagementcapabilities;therisklevel;thedevelopingdirectionofriskE,tocollectinformationForcommercialbank,whichtwopartsdoestheoperatingrevenuemainlyinclude?

答案:AssetRevenue;ServiceRevenueTheimportantbankblankvoucherinclude

答案:

Certificateofdeposit

;Bankpassbook;Check;CreditcardKingCo.hasprovidedthefollowing2006currentaccountbalancesforthepreparationoftheannualstatementofcashflows:______

January1

December31Accountsreceivable

$11500

$14500Allowanceforuncollectibleaccounts

400

500Prepaidrentexpense

6200

4100Accountspayable

9700

11200King’s2006netincomeis$75000.Netcashprovidedbyoperatingactivitiesinthestatementofcashflowsshouldbe______

答案:$75700Whenusingtheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n)_____

答案:AdditiontonetincomeThenetincomeforChenkaiInc.was$3000000fortheyearendedDecember31,2006.Additionalinformationisasfollows:______Depreciationonfixedassets

$1500000Gainfromcashsaleofland

200000Increaseinaccountspayable

300000Dividendspaidonpreferredstock

400000ThenetcashprovidedbyoperatingactivitiesinthestatementofcashflowsfortheyearendedDecember31,2006shouldbe_____

答案:$4600000Allofthefollowingadjustmentsareaddedtonetincomeincomputingnetcashflowfromoperatingactivitiesexcept_____

答案:Anincreaseinprepaidexpenses.Netcashflowfromoperatingactivitiesisdeterminedbyeliminating_____

答案:Non-cashrevenuesandnon-cashexpensesfromnetincome.Paid-incapitalforacorporationmayarisefromwhichofthefollowingsources?

答案:Alloftheabove.Allofthefollowingarereasonsforpurchasingtreasurystockexceptto____

答案:Increasethenumberofshareholders.Taxableincomeofacorporationdiffersfrompretaxfinancialincomebecauseof___Permanent

TemporaryDifferences

Differences

答案:Yes

YesTaxableincomeofacorporation________

答案:Differsfromaccountingincomeduetodifferencesininterperiodallocationandpermanenetdifferencesbetweenthetwomethodsofincomedetermination.WhentheinterestpaymentdatesofabondareMay1andNovember1,andabondissueissoldonJune1,theamountofcashreceivedbytheissuerwillbe_____

答案:IncreasedbyaccruedinterestfromMay1toJune1.Ifafirmpurchases$100000ofbondsofXcompanyat101plusaccruedinterestof$2000andpaysbroker’scommissionsof$50,theamountdebitedtoInvestmentinXcompanyBondswouldbe:

答案:

$101050

Betapurchasedsomeplantandequipmenton01/07/2010for$60,000.Theestimatedresidualvalueoftheplantin10yearstimeisestimatedtobe$6,000.Beta’spolicyistochargedepreciationonthestraightlinebasis,withaproportionatechargeintheperiodofacquisition.WhatshouldthedepreciationchargefortheplantbeinBeta’saccountingperiodof18monthsto30/09/2010?

答案:$900

Commercialbankspreparefinancialstatementswhichshouldmeetthefollowingrequirements

答案:Dataauthentic;comprehensiveandcomplete;submittimelypreparationofWhenpreparingastatementofcashflows,anincreaseinaccountspayableduringaperiodwouldrequirewhichofthefollowingadjustmentsindeterminingcashflowsfromoperatingactivities?______IndirectMethod

DirectMethod

答案:

Increase

DecreaseWhenpreparingastatementofcashflows,adecreaseinaccountsreceivableduringaperiodwouldcausewhichoneofthefollowingadjustmentsindeterminingcashflowfromoperatingactivities?_____DirectMethod

IndirectMethod

答案:Increase

IncreaseAcompanyacquired30%ofBCompany’svotingstockfor$200000onJanuary2,2004.A’s30%interestinBgaveAtheabilitytoexercisesignificantinfluenceoverB’soperatingandfinancialpolicies.During2004,Bearned$70000andpaiddividendsof$50000.Breportedearningsof$150000forthesixmonthsendingJune30,2005,and$200000fortheyearendingDecember31,2005.onJuly1,2005,AsoldhalfofitsstockinBfor$140000cash.Bpaiddividendsof$60000onOctober1,2005.Beforeincometaxes,whatamountshouldAincludeinits2004incomestatementasaresultoftheinvestment?

答案:

$21000

Whichofthefollowingstatementsarecorrect?(1)tobeprudent,companychargedepreciationannuallyonthefixedasset

(2)substanceoverformmeansthatthecommercialeffectofatransactionmustalwaysbeshowninthefinancialstatementsevenifthisdiffersfromlegalform(3)inordertoachievethecomparable,itemsshouldbetreatedinthesamewayyearonyear

答案:AllofthemInpreparingacompany’scashflowstatement,which,ifany,ofthefollowingitemscouldformpartofthecalculationofcashflowfromfinancingactivities?(1)Proceedsofsaleofpremises(2)Dividendsreceived(3)Issueofshares

答案:Noneofthem.Acompany’sincomestatementfortheyearended31December2005showedanetprofitof$83,600.Itwaslaterfoundthat$18,000paidforthepurchaseofamotorvanhadbeendebitedtothemotorexpensesaccount.Itisthecompany’spolicytodepreciatemotorvansat25percentperyearonthestraightlinebasis,withafullyear’schargeintheyearofacquisition.Whatwouldthenetprofitbeafteradjustingforthiserror?

答案:$97,100IntimesofinflationIntimesofrisingprices,whateffectdoestheuseofthehistoricalcostconcepthaveonacompany’sassetvaluesandprofit?

答案:AssetvaluesundervaluedandprofitovervaluedInpreparingitsfinancialstatementsforthecurrentyear,acompany’sclosinginventorywasunderstatedby$300,000.Whatwillbetheeffectofthiserrorifitremainsuncorrected?

答案:Thecurrentyear’sprofitwillbeunderstatedandnextyear’sprofitwillbeoverstatedWhichofthefollowingstatementsisnottrueofaccounting?______.

答案:AccountingisanendratherthanameanstoanendAcquiringassetsbyissuingequitysecuritieswouldbereportedas______

答案:Anon-cashinvestingandfinancingactivity.Whenacompanyholdsbetween20%and50%oftheoutstandingstockofaninvestee,whichofthefollowingstatementsapplies?

答案:Theinvestorshouldusetheequitymethodtoaccountforitsinvestmentunlesscircumstancesindicatethatitisunabletoexercise“significantinfluence”overtheinvestee.Thestockholders’equitysectionofthebalancesheetmayinclude____

答案:alloftheaboveBasedonthefundingsources,liabilitybusinessofcommercialbankscanbecategorized

答案:Depositliability

;Borrowingliability;"Clearingliability"Liquiditymeasuresthe______.

答案:easewithwhichanassetcanbeexchangedAllofthefollowingadjustmentswouldbedeductedindeterminingnetcashfromoperatingactivitiesexcept_____

答案:

Increaseinaccruedliabilities.Ifacorporationbuysbackitsownstock,thestockislistedonthebalancesheetinthe:_____

答案:

Stockholders’equitysection.Whichofthefollowingusuallyisnotacurrentliability?

答案:DeferredtaxpayableTypicalliabilityaccountsinclude_____

答案:accountspayable,borrowingformthepublic,bankoverdraft,wagespayableUndertheequitymethod,theinvestmentaccountisdecreasedbyallofthefollowingexcepttheinvestor’sproportionateshareof_____

答案:declinesinthefairvalueoftheinvestment.Cashdividendsarepaidonthebasisofthenumberofshares______

答案:outstandingDeclarationandissuanceofadividendinstock____

答案:Hasnoeffectontotalassets,liabilities,orstockholders’equity.Ifacorporationbuysbackitsownstock,thestockislistedonthebalancesheetinthe（

）

答案:Stockholders’equitysection.Double-entrybookkeepingdevelopedinEuropeintheMiddleAges.

答案:对TheBaselCapitalAccord(BaselI)ismadeupofthreeelements,theyare

答案:

adefinitionofregulatorycapital;risk-weightedassets;creditconversionfactors(CCFs)

Ifacorporationbuysbackitsownstock,thestockislistedonthebalancesheetinthe

答案:Stockholders’equitysection.Acquiringassetsbyissuingequitysecuritieswouldbereportedas

答案:Anon-cashinvestingandfinancingactivityDeclarationandissuanceofadividendinstock

答案:Hasnoeffectontotalassets,liabilities,orstockholders’equityThejobofanaccountantistorecordtransactionsandpostthemtotheledgers.

答案:错Thefollowingscanbeclassifiedasoff-balancesheetbusinessare

答案:TrustConsulting;L/C;AgencyAfterbondshavebeenissued,theirmarketvaluecanbeexpectedto

答案:Fallifinterestratesrise.Whichofthefollowingisanexampleofoff-balance-sheetfinancing?

答案:Operatinglease.WhataretheseveralstepsofSavingsdeposits?

答案:openanaccount;depositmoney;withdrawmoney

;AccountClosingCAMELRatingSystemincludes

答案:Capitaladequacy;Assetquality;Manageme