會計英語期末復(fù)習(xí)

1、會計英語期末復(fù)習(xí)一、 判斷題20題20分二、多項選擇題10題20分三、名詞解釋5題15分四、漢譯英20題20分五、會計實踐操作25分名詞解釋1、Accounting （會計）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 （權(quán)責(zé)發(fā)生制）P183、Liability （負(fù)債）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 （資本性支出）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 （配比原則）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 （實質(zhì)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.漢譯英真實性和公允性truth and fairness收付實現(xiàn)制cash basis of accounting持續(xù)經(jīng)營假設(shè)going concern assumption謹(jǐn)慎性原則conservatism資本性支出capital expenditures配比原貝 matching principle臨時性賬戶temporary account經(jīng)營成果o

6、perating results盈余公積 surplus reserve 未分配利潤undistributed profit車艮行對賬單bank statement應(yīng)付票據(jù)notes payable實質(zhì)重于形式 substance over form 貨幣計量假設(shè) monetary unit assumption 重要性原則materiality可變現(xiàn)凈值net realizable value完工百分比法 percentage-of-completion method 會計主體假設(shè)separate entity assumption交易與事項transactions and events會計

7、分期假設(shè) accounting period assumption 會計循環(huán) accounting cycle 多選題1 .會計信息外部使用者有哪些？Suppliers, regulators, lawyers, brokers, the press shareholders / investors , lenders, non-executive directors2 .資產(chǎn)負(fù)債表的構(gòu)成項目（資產(chǎn)，負(fù)債，所有者權(quán)益）Assets, liabilities, owners' equity3 .現(xiàn)金流量表的構(gòu)成項目（經(jīng)營，投資，籌資）Operating, investing , fina

8、ncing activities4 .所有者權(quán)益變動表Investors, capital reserve, surplus reserve, undistributed profit retained5 .應(yīng)收款項的分類Accounts receivable, notes receivable, other receivable6 .存貨的計價方法Specific identification, average cost, first-in first-out, last-in first-out7 .制造業(yè)企業(yè)存貨的構(gòu)成Raw materials, good in process of m

9、anufacture, finished goods8 .固定資產(chǎn)折舊的方法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 .與股利相關(guān)的三個重要日期Declaration date, record date, payment date11 .股利的形成Cash, property, promissory note to pay cash, stock判斷題1.

10、 Accounting information is not relevant to the daily lives of common people. ( >41。會計信息不相關(guān)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。中立的概念意味著報告會計信息應(yīng)該是中性，不應(yīng)該影響經(jīng)濟決策的影響。(>

11、43. Understandability means that anyone should be able to understand the financial statements.( 為3?？衫斫庑砸馕吨魏稳硕紤?yīng)該能夠理解財務(wù)報表。(>44. All details of transactions must be disclosed in the notes to the financial statements. (»4。所有的細(xì)節(jié)事務(wù)必須在財務(wù)報表附注中披露。(為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。編制資產(chǎn)負(fù)債表的目的是確定操作業(yè)務(wù)的結(jié)果在一個會計期間的結(jié)束。(>46. Payments for purchase of a machine represent a cash outflow of operatingactivities. ( R6。支付購買機器代表經(jīng)營活動的現(xiàn)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。后續(xù)事件，提供進一步的信息年底應(yīng)該披露的現(xiàn)有條件。(>48. The recovery of a bad debt affects both balance sheet accounts and income statement accounts. (>48。壞賬的復(fù)蘇影響損益表和資產(chǎn)負(fù)債表帳戶帳戶。(為9. I nventory is an item of assets and accounting for inventories affe

14、ct only the presentation offinancial position ofanenterprise . ( >49。庫存是一項資產(chǎn)，占庫存只影響一個企業(yè)財務(wù)狀況的陳述。(>410. Depreciation of plant assets means the decrease of market value of thesame assets. ( R10。固定資產(chǎn)折舊方法的減少同樣的資產(chǎn)的市場價值。(>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。進入記錄折舊(借記折舊費用和信用卡累計折舊)對資產(chǎn)或負(fù)債沒有影響。(>412. When a control exists, the investor company should use equity method to account for the investment.( 為12。當(dāng)一個控制存在，投資者公司應(yīng)該使用權(quán)益法占投資。(R13. Bonds are normally issued at its face valu

16、e. (>413。債券通常在其面值發(fā)行的債券。但14. Revenue causes a net increase in owner?s equity.( 為14。收入會導(dǎo)致凈增加所有者權(quán)益。(為15. Cost of goods sold represents a cost, not an expense. (R15。銷貨成本是成本，而不是一個費用。(為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。業(yè)主的房子將被包括在資產(chǎn)負(fù)債表的所有權(quán)屬于同一個老板的假設(shè)下業(yè)務(wù)實體。(>4大題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