会计英语复习资料答案

会计英语复习资料答案

一、单词

1.accounting 会计学

2.accounting elements 会计要素

3.accounting equation 会计等式

4.assets 资产

5.liabilities 负债

6.owner`s equity 所有者权益

7.revenue 收入

8.expenses 费用

9.profits 利润

10.accounting period 会计期间

11.transaction 经济业务/会计事项

12.double-entry system 复式记账法

13.debit 借方

14.credit 贷方

15.ledger 分类账

16.chart of accounts 会计科目表

17.journal 日记账

18.current assets 流动资产

19.cash 现金

20.cash equivalents 现金等价物

21.check 支票

22.bank deposits 银行存款

23.cash in bank 银行存款

24.money orders 汇票

25.cash on band 库存现金

26.accounts receivable 应收账款

27.allowance for bad debts 坏账准备

https://www.wendangku.net/doc/6416566192.html, realizable value 可变现净值

29.inventory 存货

30.finished goods 产成品

31.semi-finished goods 半成品

32.goods in process 在产品

33.historical cost 历史成本

34.specific identification 个别计价法

35.first-in, first-out 先进先出法

https://www.wendangku.net/doc/6416566192.html,st-in, first-out 后进先出法

37.weighted average 加权平均法

38.raw materials 原材料

39.short-term investment 短期投资

40.marketable securities 有价证券

41.shareholder 股东

42.bonds 债券

43.debentures 债券

44.long-term assets 长期资产

45.fixed assets 固定资产

46.intangible assets 无形资产

47.deferred assets 递延资产

https://www.wendangku.net/doc/6416566192.html,eful life 使用寿命

49.depreciation 折旧

50.depreciable amount 应计折旧额

51.depreciation method 折旧方法

52.estimated net residual value 预计净残值

53.straight-line method 直线法

54.units of production method 工作量法

55.double declining balance method 双倍余额递减法

56.sum-of-the-years-digits method 年数总和法

57.amortization 摊销

58.impairment 减值

59.current liabilities 流动负债

60.accounts payable 应付账款

61.notes payable 应付票据

62.unearned revenue 预收账款

63.income taxes payable 应交所得税

64.contingent liabilities 或有负债

65.long-term liabilities 长期负债

66.bonds payable 应付债券

67.ownership 所有权

68.sole proprietorship 独资企业

69.partnership 合伙企业

70.corporation 公司

https://www.wendangku.net/doc/6416566192.html,mon shareholders 普通股股东

72.preferred shareholders 优先股股东

https://www.wendangku.net/doc/6416566192.html,mon stock 普通股

74.preferred stock 优先股

75.dividends 股利

76.retained earnings 留存收益

77.paid-in capital 实收资本

78.capital stock 股本

79.addtional paid-in capital 附加投入资本

80.capital surplus 资本公积

81.undistributed profit 未分配利润

82.par value 面值

83.fair value 公允价值

84.reserve fund 盈余公积

85.legal reserve 法定盈余

86.stock split 股利分割

87.cash dividends 现金股利

88.stock dividends 股票股利

89.sales revenue 销售收入

90.service revenue 劳务收入

91.product costs 产品成本

92.direct material costs 直接材料成本

93.direct labor costs 直接人工成本

94.indirect costs 间接成本

95.manufacturing overhead 制造费用

96.period expenses 期间费用

97.operating expense 营业费用

98.administrative expense 管理费用

99.finance expense 财务费用

100.balance sheet 资产负债表

101.income statement 利润表/损益表

102.cash flow statement 现金流量表

二、填空

1. The accounting elements include assets, liabilities, owner`s equity, revenue, expenses, and profits.

2. Liabilities are debts of a business.

3. Borrowing cash from a bank does not belong to assets; it simply belongs to liability.

4. Profit is the excess of revenue over expenses for the accounting period.

5. The accounting equation is :assets = liabilities + owner`s equity.

6.“Dr.” stands for debits ,while “Cr.” is the abbreviation for credit.

7. Liability, owner`s equity, revenue and profit decreases are recorded as debits.

8. Short-term investments refer to various of marketable securities.

9. Marketable securities include stock and debentures to be realized within one year from the balance sheet date and shall be accounted for at cost.

10. Depreciation refers to the systematic allocation of the depreciable amount of a fixed asset over its useful life.

11. The four common depreciation methods are the straight-line method, the units of production method.

12. The straight –line method shall be employed when it is assumed that an asset`s economic revenue is the same each year, and the repair and maintenance cost is also the same for each period.

13. When depreciation is mainly due to wear and tear, the units of production method are usually used.

14. The two types of intangible assets are finite and indenfinite intangibles.

15. Please name five most commonly seen intangibles , i.e., patents, trademarks, copyrights, franchises and licenses, internet domain names and construction permit.

16. Intangible assets do not include internally generated goodwill, brands and publishing titles.

17. Intangible assets should be measured initially at cost.

18. For intangible assets with finite useful lives enterprises shall consider their amortization while intangible assets with indefinite useful lives shall not be amortized.

19. The account of unearned revenue should be decreased when the service paid for in advance has been provided.

20. The account of accounts payable should be recorded when the business purchased supplies on credit.

21. The account of notes payable used to show what the business owes the bank.

22. A corporation`s balance sheet contains assets, liabilities, and shareholders` equity.

23. Preferred stock and common stock are the two common capital stocks issued by a corporation.

24. Cash dividends and stock dividend are the usual forms of distribution to share holders.

25. A stock dividend is a proportional distribution to shareholders of additional shares of the corporation`s common or preferred stocks.

26. Retained Earnings represents the corporation`s accumulated net income, less accumulated dividends and other amounts transferred to paid-in capital accounts.

三、单选

1. Matching each of the following statements with its poper term.

(1) accounts receivable ( B )

(2) dishonored notes receivable ( C )

(3) allowance method ( A )

(4) direct write-off method ( D )

A. The method of accounting for un-collectible accounts that provides an expense for un-collectible receivables in advance of their write-off.

B. A receivable created by selling merchandise or service on credit.

C. A note that maker fails to pay on the due date.

D. The method of accounting for un-collectible accounts that recognizes the expense only when accounts are judged to be worthless.

2. At the end of the fiscal year, accounts receivable has a balance of $100000 and allowance for doubtful accounts has a balance of $7000, The expected net realizable value of the accounts receivable is ( B )

A. $7000

B. $93000

C. $100000

D. $107000

3. If merchandise inventory is being valued at cost and the price level is steadily rising, the method of costing that will yield the higher net income is ( B )

A.LIFO

B.FIFO

C.Average

D.Periodic

4. Given the following information, which of the following accounting transactions is true?( B )

Gross payroll $20000

Federal income tax withheld $4000

Social security tax withheld $1600

A. $1600 is recorded as salary expense.

B. $14400 is recorded as salary payable

C. The $1600 deducted for employee social security tax belongs to the company

D. Payroll is an example of an estimated liability

5.If a corporation has outstanding 1000 shares of $9 cumulative preferred stock of $100 par and dividends have been passed for the preceding three years, what is the amount of preferred dividends that must be declared in the current year before a dividend can be declared on common stock?( C ) A. $9000 B. $27000 C. $36000 D. $45000

6. All of the following are reasons for purchasing treasury stock except to ( B )

A. make a market for the stock

B. increase the number of shareholders

C. increase the earnings per share and return on equity

D. give employee as compensation

7. Paid-in capital for a corporation may arise from which of the following sources?( D )

A. Issuing cumulative preferred stock

B. Receiving donations of real estate

C. Selling the corporation`s treasury stock

D. All of the above

8. Under the equity method, the investment account is decreased by all of the following except the investor`s proportionate share of ( B )

A. dividends paid by the investee

B. declines in the fair value of the investment

C. the losses of the investee

D. all of the options

9. Cash dividends are paid on the basis of the number of shares ( C )

A. authorized

B. issued

C. Outstanding

D. outstanding less the number of treasury shares

10. The stockholders` equity section of the balance sheet may include ( D )

A. common stock

B. preferred stock

C. donated capital

D. all of the above

11. Declaration and issuance of a dividend in stock ( D )

A. increases the current ratio

B. decreases the amount of working capital

C. decreases total stockholders` equity

D. has no effect on total assets, liabilities, or stockholders` equity

12. If a corporation reacquires its own stock, the stock is listed on the balance sheet in the ( C )

A. current assets section

B. long term liability section

C. stockholders` equity section

D. investments section

13. A corporation has issued 25000 shares of $100 par common stock and holds 3000 of these shares as treasury stock. If the corporation declares a $2 per share cash dividend, what amount will be recorded as cash dividend?( C )

A. $22000

B. $25000

C. $44000

D. $50000

14. A company declared a cash dividend on its common stock on December 15, 2004, payable on January 12, 2005. How would this dividend affect shareholders` equity on the following dates? ( B ) December 15, January 12

2004 2005

A. Decrease. Decrease.

B. No effect. No effect.

C. No effect. No effect.

D. Decrease. Decrease.

15. An example of a cash flow from an operating activity is ( D )

A. the receipt of cash from issuing stock

B. the receipt of cash from issuing bonds

C. the payment of cash for dividends

D. the receipt of cash from customers on account

16. An example of a cash flow from an investing activity is ( A )

A. the receipt of cash from the sale of equipment

B. the receipt of cash from issuing bonds

C. the payment of cash for dividends

D. the payment of cash to acquire treasury stock

17. An example of a cash flow from a financing activity is ( C )

A. the receipt of cash from customers on account

B. the receipt of cash from the sale of equipment

C. the payment of cash for dividends

D. the payment of cash to acquire marketable securities

18. A receivable created by selling merchandise or services on credit. ( A )

A. accounts receivable

B. dishonored notes payable

C. allowance method

D. direct write-off method

19. At the end of the fiscal year, accounts receivable has a balance of $100000 and allowance for doubtful accounts has a balance of $7000. The expected net realizable value of the accounts receivable is ( B )

A. $7000

B. $93000

C. $100000

D. $107000

20.( B ) are valuable resources owned by the entity.

A. Liability

B. Assets

C. Equity

D. None of them

21. Which is intangible asset ( C )

A. internally generated goodwill

B. internally generated publishing titles

C. franchises and license

D. internally generated brands

22.( A ) shall be employed when it is assumed that an asset`s economic revenue is the same each year, and the repair and maintenance cost is also the same for each period.

A. straight-line method

B. units of production method

C. double declining balance method

D. sum-of-the-years-digits(SYD) method

四、判断

1. Fixed assets are intangible assets. ( F )

2. Internally generated goodwill can be viewed as intangible assets. ( F )

3. Land doesn`t need depreciation and is considered to have an infinite life. （ T ）

4. Fixed assets are usually subjected to depreciation. ( T )

5. Bonds and stocks are classified as intangible assets.( F )

6. Once the expected useful life and estimated net residual value are determined, they shall not

be changed under any circumstances.( F )

7. When a corporation issues one type of capital stocks, common stocks are always issued. ( T )

8. Par value is strictly a legal matter, and it establishes the legal capital of a corporation. ( T )

9. The balance of the additional paid-in capital account represents a gain on the sale of stocks and increases net income. ( F )

10. A corporation must, by law, pay a dividend once a year. ( T )

11. Dividends are an expense of a corporation and should be charged to the periodic income. ( T )

12. Revenue increase owner`s equity. ( T )

13. Revenue is recognized when we receive cash from the buyers. ( F )

14. Advertising expense is usually collected as period expense. ( T )

15. Interest revenue should be measured based on the length of time. ( T )

16. If revenue exceed expenses for the same accounting period, the entity is deemed to suffer

a loss. ( F )

17. Asset = liabilities + Expense. ( F )

18. Liabilities are debts of a business. ( T )

19. Borrowing cash from a bank belongs to revenue. ( F )

20. Increase in asset is recorded in credit side. ( F )

21. When depreciation is mainly due to wear and tear, straight-line method shall be employed. ( F )

22. Bonds payable belong to current liabilities.( F )

23. All fixed assets are depreciable over their limited useful life.( F )

24. Fixed assets are intangible assets. ( F )

25. Internally generated goodwill can be viewed as intangible assets. ( F )

26. Land doesn`t need depreciation and is considered to have an infinite life. ( T )

五、翻译

1. Accounting contains elements both of science and art. The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for people.

会计既是科学，也是艺术。重要的是，它不仅仅是一项算数技术，而且是一套复杂的程序。

2. Inventories refer to merchandise, finished goods, semi-finished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process, Inventories are normally accounted for at historical cost, as the cost principle requires. Normally, a company may account inventories under the following methods:

(1)Specific identification (2)first-in, first-out(FIFO) (3)last-in, first-out(LIFO) (4)weighted average

存货是在一个产品经营周期内为了销售、生产或消耗所储存起来的，包括货物、产成品、半成品、在产品，以及各种原料、燃料、包装物和低值易耗品等。根据成本原则的需要，存货一般采用历史成本来计算。

一般情况下，公司计算存货可采用以下方法：

（1）个别认定法；（2）先进先出法；（3）后进先出法；（4）加权平均法

3. In contrast to current assets, long-term assets refer to those assets that will be realized or consumed within a period longer than one year of their acquisition, which are normally divided

into fixed assets, intangible assets and deferred assets.

Fixed assets refer to the assets whose useful life is over one year, unit value is above the prescribed criteria and where original physical form remains during the process of utilization. 与流动资产相比，长期资产是指那些在超过一年的时间内变现或者耗用的资产，通常分为固定资产、无形资产和递延资产。

固定资产是指使用时限在一年以上，单位价值在规定标准以上，并在使用过程中保持原来物资形态的资产。

4. Depreciation is defined as the accounting process of systematically allocating the depreciable amount of a fixed asset over its useful life by a selected depreciation method. When calculating the depreciation expense of a fixed asset, an enterprise should consider its depreciable amount, estimated net residual value, estimated useful life, and the depreciation methods.

折旧可以定义为在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。当计算一项固定资产折旧费的时候，企业应当考虑它的应计折旧额、预计净残值、估计的使用寿命以及折旧方法。

5. The amount of retained earnings represents the cumulative net income of the firm since its beginning, less the total dividends that have been distributed to shareholders. It is important to note that retained earnings are not the assets, but the existence of retained earnings means that net assets generated by profitable operations have been kept in the company to help it grow or to meet other business needs. However, a credit balance in Retained Earnings does not mean that cash or any designated set of assets is directly associated with retained earnings. The fact that earnings have been retained means that net assets as a whole have been increased.

留存收益的数额等于企业从开办以来累计的净利润减去已分配给股东的的股利。需要注意的是，留存收益本身并不是资产，但留存收益的存在，意味着由盈利经营行为产生的净资产已经在公司中累积，帮助公司壮大并满足其他经营需求。但留存收益的贷方余额并不意味着留存收益直接与现金或某种特定形式的资产相关联，而是意味着净资产总体上增加了。

6. In China, companies must provide “legal reserve.”

Today in USA, appropriations of retained earnings are seldom seen on balance sheets.

在中国，公司必须有法定公积金。

如今在美国，留存收益的拨定很少出现在资产负债表上。

7. Revenue is the gross inflow of economic benefits arising in the course of the ordinary activities of an enterprise from such events as the sale of goods, the rendering of service and the use of enterprise by others. Revenue growth is an important indicator of the market reception of a company`s products and services.

收入是在企业销售产品、提供劳务和让渡资产使用权等日常活动中产生的经济利益的总流入。收入增长是市场接纳企业产品或服务的一个重要指示器。

8. Sales revenue arises from the sale of goods.

Service revenue arises from the rendering of services.

销售收入来自销售的商品

劳务收入来自于所提供的劳务。

9. Expenses refer to the outlays incurred by an enterprise in the course of production and operation. It means the outflows or other using up of assets or incurrence of liabilities during a period. According to the relationship with products, we can divide expenses into two categories: product costs and period expense.

Product costs are directly related to the products, which are composed of direct material costs, direct labor costs and the indirect costs.

费用是指企业在生产和经营过程中产生的支出。它意味着某一会计期间资产的流出或使用，或是发生了负

债。根据与产品的关系，费用可分为两类：产品成本和期间费用。

产品成本直接与产品相关，它包括直接材料成本，直接人工成本和间接成本。

10. Period expenses are not directly associated with products, but they are indispensable for generating the current revenue.

期间费用并不直接与产品相关，但对产生当期收入不可缺少。

11. A balance sheet is a summary of a company`s balances. Assets, liabilities and owner`s equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a snapshot of a company`s financial condition.

资产负债表是公司账目余额的汇总。资产、负债和所有者权益将被列示在特定日期的资产负债表中，如年末资产负债表。资产负债表经常描述为公司财务状况的“快照”。

12. The income statement is a financial statement that summarizes the results of a company`s operation by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss. It is also called earnings statement, statement of operations, and profit and loss statement.

损益表是用来汇总公司在某一会计期间发生的经营收入和相关费用状况的财务报表。损益表表明了净利润或净损失，也被称为收入表、经营报表或盈亏表。

13. The cash flow statement is a financial statement that reports the cash receipts and cash payments of an entity during a particular period. The term cash refers not only to the bills and coins we normally think of as cash, but also to cash equivalents. Cash equivalents are highly liquid short-term investment that can easily and quickly be converted into cash, usually with maturity of three months or less at the date of purchase.

The cash flows of an entity usually come from cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities.

现金流量表是记录公司在特定期间现金收入和支出状况的财务报表。现金不仅是指我们常认为的钞票和硬币，也包括现金等价物。现金等价物是具有高流动性的短期投资，能够很容易地迅速变现，一般从持有之日起，期限都不超过3个月。

公司的现金流一般包括经营行为现金流、投资行为现金流及融资行为现金流。

14. Assets are economic resources that are possessed or controlled by an enterprise to generate revenue to the enterprise. Assets of an enterprise are usually divided into the following categories: current assets, long-term investment, fixed assets, intangible assets and other assets. Current assets are assets that will be realized or consumed within one year or within an operating cycle. Typical current assets include cash, bank deposit, accounts receivables and so on. Cash is listed first of all current assets because it is the most liquid of all assets. 资产是企业拥有或控制的，能够给企业带来收入的经济资源。一个企业的资产通常被划分为以下几类：流动资产、长期投资、固定资产、无形资产和其他资产。流动资产时在一年或一个营业周期内变化或损耗的资产。典型的流动资产包括现金、银行存款、应收账款等等。现金位列于所有流动资产的第一位，因为它是资产中流动性最强的。

15. Long-term liabilities are obligations of business that are due to be paid after one year or beyond the operating cycle, whichever is longer. Decisions related to long-term debt are critical because how a company finances its operations is the most important factor in the company`s long-term liability. The amount and type of debt a company incurs depends on many factors, including the nature of the business, its competitive environment, the state of the financial markets, and the predictability of its earnings.

长期负债是在一年或超过一个营业周期内到期支付的债务。与长期负债相关的决策很重要，因为在企业的

长期负债中，企业经营中如何进行筹资时非常重要的因素。一个企业发生负债的金额和类型取决于很多因素，包括企业的性质，它的竞争环境金融市场的状况和它的预期收益。

六、业务题

1.

（1）According to the above information, use weighted-average method and the ending inventory should be 314.12

（2）According to the above information, use LIFO method, the most assigned to the sold should be

135

（3）According to the above information, use FIFO method, the cost assigned to the sold should be 125

（4）According to the above information, use LIFO method, the cost assigned to the ending inventory is 310

2.(1)On June 5, K. Company purchased $6000 of inventory, paying cash.

Dr. Inventory 6000

Cr. Cash 6000

(2)On June 10, K. Company received $10000 of good sales.

Dr. Cash 10000

Cr. Sales revenue 10000

(3)On June 12, K. Company paid $5000 in salaries by bank deposit.

Dr. Salaries expense 5000

Cr. Bank deposit 5000

(4)Bought office furniture from Simple Company on account, $30000

Dr. Furniture 30000

Cr. Accounts payable 30000

(5)On June 30, K. Company paid $10000 to Simple Company on account.

Dr. Accounts payable 10000

Cr. Cash 10000

3. Record each transaction in the accompanying account of L & T Co.

(1) Bought supplies on account for $600.

Dr. Supplies 600

Cr. Accounts payable 600

(2) Bought equipment for $2700, paying one third down and owing the balance.

Dr. Equipment 2700

Cr. Cash 900

Accounts payable 1800

(3) Gave a note in settlement of transaction (2).

Dr. Accounts payable 1800

Cr. Notes payable 1800

(4) Received $500 as an income.

Dr. Cash 500

Cr. Service fees earned 500

4. Record the following entries in the general journal for Stephens Cleaning Company.

(1) Invested $10000 cash in the business.

Dr. Cash 10000

Cr. Capital 10000

(2) Paid $2000 for office furniture.

Dr. Furniture 2000

Cr. Cash 2000

(3) Bought equipment costing $6000 on account.

Dr. Equipment 6000

Cr. Accounts payable 6000

(4) Received $2200 in cleaning income.

Dr. Cash 2200

Cr. Service fees earned 2200

(5) Paid a quarter of the amount owed on the equipment.

Dr. Equipment 1500

Cr. Cash 1500

5.

(1)Accounting to the following information, use weighted-average method and the ending inventory should be ending inventory=345.88

(2)Using the information from question(1), the LIFO method, the cost assigned to the ending inventory is ending inventory=325

6.Assuming that net purchase cost $250000 during the year and that the ending stock was $4000 less than the beginning stock of $30000, the cost of goods would be the cost of goods=254000

7. Emily started her business-Emily`s Bakery. The transaction in the year of 2008 are as follow.

(1) Emily contributed $10000 in cash.

(2) The company borrowed $3000 from a bank.

(3) The company purchased equipment for $5000 cash.

(4) The company performed service for $12000. The customer paid $8000 in cash and promised to pay the rest amount at a later date.

(5) The company paid $9000 for expenses (wages, interest and maintenance)

(6) The company paid dividend of $1000.

(1)Dr. Cash 10000

Cr. Capital stock 10000

(2)Dr. Cash 3000

Cr. Short-term borrowing 3000

(3)Dr. Equipment 5000

Cr. Cash 5000

(4)Dr. Cash 8000

Accounts receivable 4000

Cr. Service revenue 12000

(5)Dr. Salaries expense 6000

Interest expense 1000

Maintenance expense 2000

Cr. Cash 9000

(6)The date of declaration

Dr. Retained earnings 1000

Cr. Dividends payable 1000

The date of payment

Dr. Dividends payable 1000

Cr. Cash 1000

The balance sheet of Emily`s bakery

December31, 2008

Current Assets Current Liabilities

Cash 6000 Short-term borrowing 3000

Accounts receivable 4000

Long-term Assets Long-term Liabilities

Equipment 5000

Owner`s equity

Capital stock 10000

Retaining earnings 2000

Total Assets 15000Total Liabilities and Owner`s Equity 15000

七、例题

1.1 During the month of January, Ted Lott, a lawyer

(1) Invested $8000 to open his practice.

Dr. Cash 8000

Cr. Capital 8000

(2)Bought office supplies (stationery, forms, pencils, and so on)for cash, $700.

Dr. Supplies 700

Cr. Cash 700

(3) Bought several pieces of office furniture from Ferraro Furniture Company on account, $2000. Dr. Furniture 2000

Cr. Accounts payable 2000

(4) Receive $3500 in service fees earned during the month.

Dr. Cash 3500

Cr. Service fees earned 3500

(5) Paid office rent for January, $600.

Dr. Rent expenses 600

Cr. Cash 600

(6) Paid salary for part-time help, $800.

Dr. Salaries expense 800

Cr. Cash 800

(7) Paid $1600 to Ferraro Furniture Company on account.

Dr. Accounts payable 1600

Cr. Cash 1600

(8) After taking inventory at the end of the month, Lott found that he had used $200 worth of supplies.

Dr. Supplies expense 200

Cr. Supplies 200

(9) Withdrew $470 for personal use.

Dr. Withdrawals 470

Cr. Cash 470

2.1 ABC Company had the following transaction in 2007.

(1) Recognized $5000 of sales revenue earned on account.

Dr. Accounts receivable 5000

Cr. Sales revenue 5000

(2) Collected $3000 cash from accounts receivable.

Dr. Cash 3000

Cr. Accounts receivable 3000

(3) Recognized $500 of bad debt expense for accounts receivable that are expected to be

un-collectible in the future.

Dr. Bad debts expense 500

Cr. Allowance for bad debts 500

2.3 Assume that ABC Company is a listed company. Simple buys 10000 shares of ABC Company`s common stock in New York Securities Exchange on November 1, 2007, at the price of $20 per share. Dr. Common stock 200000

Cr. Cash 200000

2.4 (1) Assume that, on March 15, 2008, ABC company declared that they decided to give dividends

at S3 per common stock. Thus, Simple Company would receive $30000 of dividend. At this time the cash was not given but an accounting record was requested.

Dr. Common stock dividend receivable 30000

Cr. Investment revenue 30000

(2) On April, Simple Company received $30000 of cash dividend. So they need a new accounting record.

Dr. Cash 30000

Cr. Common stock dividend receivable cash 30000

4.1 Simple Company buys goods for $50000 on credit. The journal entry in Simple Company`s accounting records for this transaction.

Dr. Purchase 50000

Cr. Accounts payable 50000

4.2 (1) On March 1, Simple Company borrows $40000 from its bank for a period of six months at

an annual interest rate of 10%. Six months later on September 1, Simple Company will have to pay the bank the principal amount of $40000 plus $2000 interest. As an evidence of this loan, the bank requires Simple Company to issue a note payable. The journal entry in Simple Company`s accounting records for this March 1 borrowing is as follow.

Dr. Cash 40000

Cr. Notes payable 40000

(2) Borrowed $40000 for six months at 10% interest per year.

Dr. Interest expense 2000

Cr. Interest payable 2000

(3) The entry on September 1 to record payment of the note will be as follow.

Dr. Notes payable 40000

Interest Expense 2000

Cr. Cash 42000

4.3 (1) Simple Company signed up a contract with another company to perform services. Simple Company received an advanced cash payment in the amount of $20000 and the term of the contract was one month. The transaction acts to increase assets (cash) and liabilities (unearned revenue). The journal entry in Simple Company`s accounting records for this transaction is as follow. Dr. Cash 20000

Cr. Unearned revenue 20000

(2) At this time, Simple Company received cash but didn`t perform the services. So the cash of $20000 was not the real revenue. Only when Simple Company performed the services, a new journal entry would be made in the follow.

Dr. Unearned revenue 20000

Cr. Revenue 20000

4.4 Bonds issued at a discount

Assume that ABC Company plans to issue $1000000 face value of 10%, 10-year bonds. At the issuance date of May 1, the going market rate of interest is slightly above 10% and the bonds sell at a market price of only $950. The issuance of the bonds will be recorded by the following entry. Dr. Cash 950000

Discount on bonds payable 50000

Cr. Bonds payable 1000000

4.5 In this example, the discount on bonds payable has a beginning debit balance of $50000. Each year $5000 will be amortized into Bond Interest Expense.

Assuming that the interest payment dates are October 31 and April 30, the entries to be made each six months to record bond interest expense are as follow.

(1) Paid semi-annual interest on $1000000 of 10%, 10-year bonds.

Dr. Bond interest expense 50000

Cr. Cash 50000

(2) Amortized discount for six months on 10-year bond issue ($50000/20=$2500)

Dr. Bond interest expense 2500

Cr. Discount on bonds payable 2500

5.1 On January 1, Joan Adams and Richard Brown decide to form a partnership by consolidating their two retail stores. A capital account will be opened for each partner and credited, with the agreed valuation of the net assets that the partner contributes. The journal entries to open

the accounts of the partnership of Adams and Brown are as follow.

(1) To record the investment by Joan Adams in the partnership of Adams and Brown.

Dr. Cash 40000

Accounts receivable 60000

Inventory 90000

Accounts payable 30000

Cr. Joan Adams, Capital 160000

(2) To record the investment by Richard Brown in the partnership of Adams and Brown.

Dr. Cash 10000

Inventory 60000

Land 60000

Building 100000

Accounts payable 7000

Cr. Richard Brown, Capital 160000

(3) After six months of operation the firm is in need of more cash, and the partners make additional investments of $10000 each on July 1. These additional investments are credited to the capital accounts as shown below.

Dr. Cash 20000

Cr. Joan Adams, Capital 10000

Richard Brown, Capital 10000

5.3 Adams and Brown have agreed to share profits equally. Assuming that the partnership earns net income of $60000 in the first year of operations, the entry to close the income summary account is as follow.

(1) To divide net income for the year in accordance with partnership agreement to share profits equally.

The next step in closing the accounts is to transfer the balance of each partner`s drawing account to his capital account. Assuming that withdrawals during the year amounted to $24000 for Adams and $16000 for Brown, the entry at December 31 to close the drawing accounts is as follow. Dr. Income Summary 60000

Cr. Joan Adams, Capital 30000

Richard Brown, Capital 30000

(2) To transfer debit balances in partner`s drawing accounts to their respective capital accounts. Dr. Joan Adams, Capital 24000

Cr. Richard Brown, Capital 16000

Dr. Joan Adams, Drawing 24000

Cr. Richard Brown, Drawing 16000

5.4 The issuance of 100000 shares of common stock, par $1, for cash of $1.2 per share would be recorded as follow.

Dr. Cash 120000

Cr. Common stock, par $1 (100000 shares) 100000

Paid-in Capital in excess of par, common stock 20000

5.5 Assume that a corporation issues 10000 shares of no-par common stock at $40 a share and at

a later date issues 1000 additional shares at $36. The entries to record the no-par stock are as follow.

(1) Issued 10000 shares of no-par common stock at $40.

Dr. Cash 400000

Cr. Common stock 400000

(2) Issued 1000 shares of no-par common stock at $36.

Dr. Cash 36000

Cr. Common stock 36000

5.6 Assume that a corporation has a balance of $300000 in retained earnings and 50000 shares of $10 par value common stock. The current fair market value of its stock is $15 per share.

(1) If the corporation declares a 10% stock dividend, the entry to record this transaction at the declaration and payment date is as follow.

The date of declaration

Dr. Retained earnings 75000

Cr. Common stock to be distributed 50000

Paid-in capital in excess of par 25000

The date of payment

Dr. Common stock to be distributed 50000

Cr. Common stock 50000

(2) If the corporation declares a 40% stock dividend, the entry to record this transaction at the declaration and payment date is as follow.

Declaration date

Dr. Retained earnings 200000

Cr. Common stock to be distributed 200000

The date of payment

Dr. Common stock to be distributed 200000

Cr. Common stock 200000

5.7 Assume that on December 1,2005, the directors of A corporation declare a 40 cents per share cash dividend on 100000 shares of $10 par value common stock. The dividend is $40000 (100000*0.4).

(1) the entry to record the declaration is as follow.

Dr. Dividends 40000

Cr. Dividends payable 40000

(2) At the end of the year, the dividends account is closed to retained earnings by the following entry.

Dr. Retained earnings 40000

Cr. Dividends 40000

八、附加题

1.Whether an account is to be debited or credited depends on the accounting elements. By convention, increases in assets and expenses are recorded as debits, whereas increases in liability, owner`s equity, revenue and profit are recorded as credits. Assets and expense decreases are recorded as credits, whereas liability, owner`s equity, revenue and profit decreases are recorded as debits.

一个账户是借记还是贷记取决于会计要素。按照惯例，资产和费用的增加计入借方，而负债、所有者权益、收入和利润的增加计入贷方。资产和费用的减少计入贷方，而负债、所有者权益、收入和利润的减少计入借方。

2.In an accounting system, a separate account is designated for each asset, each liability, and each component of owner`s equity, including revenues and expenses. That`s to say, accounts are grouped according to accounting elements. These groups of accounts are called the ledger.

一个会计系统中，每一个资产、每一个负债项目以及所有者权益中的每一部分，包括收入和费用，都分配有一个单独的科目。也就是说，科目是根据根据会计要素来分类的。这些不同的账户种类被称为分类账。

3. The chart of accounts is a listing of the accounts by title and number. Assets and liability accounts are arranged according to their liquidity. While income, expense and owner`s equity accounts are listed according to their importance.

会计科目表时一张列示所有账户名称和编号的一览表。资产和负债项目是按其流动性顺序排列的。收入、费用和所有者权益项目是按重要性顺序排列的。

4.A business`s accounts receivable are the amounts that its customers owe it and these accounts receivable are sometimes called trade creditors.

Allowance for bad debts is the estimated amount of accounts receivable that will not be collected. The net realizable value is the amount that a company is actually expecting to get in the future. Net realizable = accounts receivable — allowance for bad debts

应收账款时指公司的客户所欠的金额，有时也被称为贸易债权人。

坏账准备是指估计无法收回的应收账款金额。

可变现净值是指公司在未来确实能够收回的账款。

可变现净值=应收账款—坏账准备

4. Short-term investments refer to various marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year.

短期投资是指各种有价证券，能够随时变现；并且与其他寿命短于一年的投资一样，其持有期在一年以内。

5. Marketable securities include stock and debentures to be realized within one year from the balance sheet date and shall be accounted for at cost. They shall be accounted for according to historical cost as obtained and be shown in book balance in accounting a statement.

有价证券是指从资产负债表日起，一年内可变现的股票和债券，并且以成本计价。有价证券应以取得时的成本计价，以账面余额显示在会计报表中。

6. The four most commonly used depreciation methods are the straight-line method, the units of production method, the double declining balance method and the sum-of-the-years-digits method. 最常见的折旧方法有四种：年限平均法（直线法）、工作量法、双倍余额递减法和年数总和法。

7. The most commonly seen intangible assets include patents, trademarks, copyrights, franchises and licenses, Internet domain names, construction permits, land utilization right, etc. According to the new accounting standard, internally created goodwill and internally generated brands and publishing titles are all excluded from intangible assets. Assets such as bank deposits, accounts receivable, long-term investment in bonds and stocks are not intangible assets, either. 像专利权、商标权、版权、特许权和营业执照、互联网名称、建筑许可证和土地使用权，都是最常见的无形资产。

根据新准则，企业内部创造的商誉以及内部产生的品牌、报刊名等被排除在无形资产之外。银行存款、应收账款和长期投资的股票债券也不属于无形资产。

8.Current liabilities are obligations that must be paid within one year or within the operating cycle, whichever is longer. Current liabilities can be accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, unearned revenue and overdraft.

(1) Accounts payable (2) Notes payable (3) Unearned revenue (4) Income taxes payable (5) Contingent

liabilities

流动负债是必须在一年或一个经营周期内进行偿还的债务。流动负债包括应付账款、短期应付票据、长期债务的流动部分、应计负债、预收账款及透支等。

（1）应付账款（2）应付票据（3）预收账款（4）应交所得税（5）或有负债

9. Long-term liabilities are the obligations of an enterprise that is not due within one year or an operating cycle (whichever is longer). The most common example are bonds payable, long-term notes payable and mortgages payable.

长期负债时指公司在一年或一个经营周以上需要偿还的债务。常见的长期负债有应付债券、长期应付票据及应付抵押贷款。

10. Three alternative legal forms: sole proprietorship, partnerships and corporation.

三种法律组织形式：独资企业、合伙企业和公司。

11. The advantages of corporations are as follow.

(1) Corporations are separate legal entities.

(2) Corporations have continuity of life.

(3) Shareholders are not liable for the corporation`s debts.

(4) Stockholders are not agents of the corporation.

(5) Ownership rights can be easily transferred.

There are disadvantages to incorporating a business. The income of a corporation is taxed twice, First as income of the corporation and again as personal income to the stockholders when cash is distributed to them as dividends. Another disadvantage is that corporations are generally subject to more regulations than other business, such as Securities Law and Company Law, reporting requirements for listed corporations.

公司的优点有以下几点

（1）公司是独立的法律实体。

（2）公司有持续的寿命周期。

（3）股东对公司债务承担有限责任。

（4）股东并非是公司的代理人。

（5）所有权很容易被转移。

公司制企业也有一些缺点。公司的所得被征税两次。首次是公司所得交税，再一次是股东作为现金股利的分配的所得，还要交税。另一缺点是，公司和其他企业相比，要遵守更多的规则，如证券法、公司法和报告规则等。

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