会计专业英语习题答案
Chapter. 1
1-1
As in many ethics issues, there is no one right answer. The local newspaper reported on this issue in these terms: "The company covered up the first report, and the local newspaper uncovered the company's secret. The company was forced to not locate here (Collier County). It became patently clear that doing the least that is legally allowed is not enough."
1-2
1. B
2. B
3. E
4. F
5. B
6. F
7. X 8. E 9. X 10. B
1-3
a. $96,500 ($25,000 + $71,500)
b. $67,750 ($82,750 – $15,000)
c. $19,500 ($37,000 – $17,500)
1-4
a. $275,000 ($475,000 – $200,000)
b. $310,000 ($275,000 + $75,000 – $40,000)
c. $233,000 ($275,000 – $15,000 – $27,000)
d. $465,000 ($275,000 + $125,000 + $65,000)
e. Net income: $45,000 ($425,000 – $105,000 – $275,000) 1-5
a. owner's equity
b.liability
c.asset
d.asset
e.owner's
equity f. asset
1-6
a. Increases assets and increases owner’s equity.
b. Increases assets and increases owner’s equity.
c. Decreases assets and decreases owner’s equity.
d. Increases assets and increases liabilities.
e. Increases assets and decreases assets.
1-7
1. increase
2. decrease
3.increase
4. decrease
1-8
a. (1) Sale of catering services for cash, $25,000.
(2) Purchase of land for cash, $10,000.
(3) Payment of expenses, $16,000.
(4) Purchase of supplies on account, $800.
(5) Withdrawal of cash by owner, $2,000.
(6) Payment of cash to creditors, $10,600.
(7) Recognition of cost of supplies used, $1,400.
b. $13,600 ($18,000 – $4,400)
c. $5,600 ($64,100 – $58,500)
d. $7,600 ($25,000 – $16,000 – $1,400)
e. $5,600 ($7,600 – $2,000)
1-9
It would be incorrect to say that the business had incurred a net loss of $21,750. The excess of the withdrawals over the net income for the period is a decrease in the amount of owner’s equity in the business.
1-10
Balance sheet items: 1, 3, 4, 8, 9, 10
1-11
Income statement items: 2, 5, 6, 7
1-12
MADRAS COMPANY
Statement of Owner’s Equity
For the Month Ended April 30, 2006
Leo Perkins, capital, April 1, 2006 ...... $297,200 Net income for the month ................ $73,000
Less withdrawals ........................... 12,000
Increase in owner’s equity................ 61,000 Leo Perkins, capital, April 30, 2006 .... $358,200
1-13
HERCULES SERVICES
Income Statement
For the Month Ended November 30, 2006
Fees earned ................................ $232,120 Operating expenses:
Wages expense .......................... $100,100
Rent expense ............................. 35,000
Supplies expense ........................ 4,550
Miscellaneous expense.................. 3,150
Total operating expenses ............. 142,800 Net income .................................. $89,320
1-14
Balance sheet: b, c, e, f, h, i, j, l, m, n, o
Income statement: a, d, g, k
1-15
1. b–investing activity
2.a–operating activity
3. c–financing activity
4.a–operating activity
1-16
a. 2003: $10,209 ($30,011 – $19,802)
2002: $8,312 ($26,394 – $18,082)
b. 2003: 0.52 ($10,209 ÷ $19,802)
2002: 0.46 ($8,312 ÷ $18,082)
c. The ratio of liabilities to stockholders’ equity increased from
2002 to 2003, indicating an increase in risk for creditors.
However, the assets of The Home Depot are more than sufficient to satisfy creditor claims.
Chapter. 2
2-1
Account
Account Number
Accounts Payable 21
Accounts Receivable 12
Cash 11
Corey Krum, Capital 31
Corey Krum, Drawing 32
Fees Earned 41
Land 13
Miscellaneous Expense 53
Supplies Expense 52
Wages Expense 51
2-2
Balance Sheet Accounts Income Statement Accounts
1. Assets
11 Cash
12 Accounts Receivable
13 Supplies
14 Prepaid Insurance
15Equipment
2. Liabilities
21 Accounts Payable
22Unearned Rent
3. Owner's Equity
31 Millard Fillmore, Capital
32 Millard Fillmore, Drawing
4. Revenue
41Fees Earned
5. Expenses
51 Wages Expense
52 Rent Expense
53 Supplies Expense
59 Miscellaneous Expense
会计专业英语期末试题)
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese . 1. entity concept 主题概念 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, 可复制、编制，期待你的好评与关注！
会计专业英语翻译题知识分享
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
会计专业专业术语中英文对照
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会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
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会计专业英语重点1
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会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
会计专业英语期末考试练习卷(new)
会计专业英语期末考试练习卷(new)
1. The economic resources of a business are called : B A. Owner ’s Equity B. Assets C. Accounting equation D. Liabilities 2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $210 0 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D A. A debit to the cash receivable account of $2100. B. A credit to the accounts receivable account of $2100. C. A debit to the cash account of $1400. D. A debit to the accounts receivable account of $1400. 3. In general terms, financial assets appear in the balance sheet at: A A. Face value. 账面价值 B. Current value. 现值 C. Market value. 市场价值 D. Estimated future sales value. 4. Each of the following measures strengthens intern al control over cash receipts except : D A. The use of a voucher system. B. Preparation of a daily listing of all checks received through the mail. C. The deposit of cash receipts intact in the bank on a daily basis. D. The use of cash registers. 5. Which of the following items is the greatest in dollar amount? D A. Beginning inventory B. Cost of goods sold. C. Cost of goods available for sale D. Ending inventory 6. Why do companies prefer the LIFO inventory 后进先出法method during a period of rising prices? B A. Higher reported income B. Lower income taxes C. Lower reported income D. Higher ending inventory 7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? D A. Intangible
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
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精品文档 会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学 习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. Which of the following statements about accounting concepts or assumptions are correct? 1) The money measurement assumption is that items in accounts are initially measured at their historical cost. 2) In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3) To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4) To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 2. Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit 2016 全新精品资料-全新公文范文-全程指导写作–独家
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《会计专业英语》模拟题 一.单选题 1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record(). A.when goods are sole or services are rendered to customers B.when cash is collected from customers C.at the end of the accounting period D.only when the revenue can be matched by an equal dollar amount of expenses [答案]:A 2.The Matching Principle:(). A.applies only to situations in which a cash payment occurs before an expense is recognized B.applies only to situations in which a cash receipt occurs before revenue is recognized C.is used in accrual accounting to determine the proper period for recognition of expenses D.is used in accrual accounting to determine the proper period in which to recognize revenue [答案]:C 3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to (). A.decrease assets and decrease owner’s equity B.increase liabilities and decrease owner’s equity C.have no effect on total assets D.decrease assets and decrease liabilities [答案]:D 4.Which of the following concepts belongs to accounting assumption?(). A.Conservation B.Money measurement C.Materiality D.Consistency [答案]:B 5.Which of these is/are an example of an asset account?___ A.service revenue B.withdrawals C.supplies D.all of the above [答案]:C 6.Which of these statements is false?(). A.increase in assets and increase in revenues are recorded with a debit B.increase in liabilities and increase in owner’s equity are recorded with a c redit
会计专业英语
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧