《會計專業(yè)英語輔導》ppt課件

1、會計專業(yè)英語輔導課v考試題型考試題型v一、選擇題一、選擇題40分分v二、判別題二、判別題10分分v三、簡答題三、簡答題10分分v四、分錄題四、分錄題10分分v五、翻譯題五、翻譯題30分分一、選擇題40分v1Which of the following is true? _B_.vA. Owners Equity - Assets = LiabilitiesvB. Assets Owners Equity = LiabilitiesvC. Assets + Liabilities = Owners EquityvD. Liabilities = Owners Equity + Assets一、選

2、擇題40分v2Which of these is (are) an example of an asset account? _C_.vA. Service Revenue vB. DividendsvC. Accounts Receivable vD. All of the above are assets一、選擇題40分v3During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively,

3、 will be _D_.vA. LIFO and FIFO.vB. weighted-average and LIFO.vC. LIFO and LIFO.vD. FIFO and LIFO.一、選擇題40分v4During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _D_.vA. LIFO and FIFO.vB. weighted-average and LI

4、FO.vC. LIFO and LIFO.vD. FIFO and LIFO.一、選擇題40分v5Which of the following is a correct statement of the rules of debit and credit? _A_.vA. Debits increase assets and decrease liabilitiesvB. Debits increase assets and increase owners equityvC. Credits decrease assets and decrease liabilitiesvD. Credits

5、 increase assets and increase owners equity一、選擇題40分v6Where should an investment 投資in stock that is hold as a short-term investment be reported in the balance sheet? _A_.vA. Current assets 流動資產 vB. Plant assets 固定資產 vC. Investments 投資 vD. None of the above一、選擇題40分v7Which of the following is not a cha

6、racteristic of plant assets?_D_.vA. Tangible 有形的 vB. Long-lived vC. Unchanged outlook vD. For resale一、選擇題40分v8If earnings收入 havent been distributed as dividends股利, it should have been retained保管 in the company. The name of this portion of number listed in the balance sheet is _B_.vA. paid-in capital

7、 vB. retained earnings 留存收益 vC. dividend vD. cash一、選擇題40分v9Please select 挑選出the components組合 which should be deducted 扣除from the original value of plant assets 固定資產原值when we compute 估計their net value _C_.vA. Merchandise inventory vB. Income tax payablevC. Accumulated depreciation 累計折舊 vD. Retained e

8、arnings一、選擇題40分v10Which of the following is an advantage of the corporate form of business organization? _B_.vA. Unlimited liability vB. Continuous life無限期vC. Separate of ownership and managementvD. Government regulation二、判別題10分v1Accounting provides financial information that is only useful to busin

9、ess management提供財務會計信息只對業(yè)務管理有用。 錯v2Most companies have fewer assets accounts than liability account.大多數(shù)公司資產賬目比負債賬目少。 錯 二、判別題10分v3If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.假設借方帳目的數(shù)量比貸方工程的數(shù)量大，該帳戶將有借方余額。 錯v4Debit mea

10、ns increase，credit means decrease.借方表示添加，貸方表示減少 錯v5A credit is an amount entered on the right-hand side of a ledger account分類賬. 對二、判別題10分v6Accrual accounting is done by recognizing revenues when earned and expenses incurred.權責發(fā)生制會計是經過賺取時確認收入及開支 對 v7Allowance method ensures that receivables are state

11、d at their cash realizable value on the balance sheet.津貼的方法，確保應收賬款在其資產負債表上現(xiàn)金變現(xiàn)值列賬。 對v8Revenues increase owners equity.收入添加一切者權益 對二、判別題10分v9If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss.假設收入超越同一會計期間的費用，該實體被視為蒙受損失。 錯v10 In order to assure that the ba

12、nk and the depositor are in agreement on the amount of money on deposit, a bank reconciliation needs to be prepared.為了確保銀行和存款人在金錢上的存款數(shù)額是一致的，銀行調解需求有所預備。 對三、簡答題10分v1Describe the characteristics of the four commonly used inventory cost flow methods.v描畫了四個特點常用庫存本錢流方法 vThe four inventory valuation method

13、s to be considered are known as (1) specific identification, (2) average cost, (3) first-in, first-out, and (4) last-in, first-out.這四個庫存估價需求思索的方法稱為1詳細確定，2平均本錢，3先入先出，4后進先出。 v(1) The specific identification method requires that each item stocked be specifically marked so that its unit cost can be iden

14、tified at any time. 一詳細識別方法要求每個工程的詳細庫存標志著其單位本錢可以在任何時候發(fā)現(xiàn)的。 三、簡答題10分v(2) The average cost method assumes that the cost of inventory on hand at the end of period and the cost of goods sold during a period is representative of all costs incurred during the period. Average cost is computed by dividing th

15、e total cost of goods available for sale by the number of units available for sale. 2平均本錢法假設手頭的庫存本錢在期末以及在一期產品銷售本錢是在此期間發(fā)生的一切費用的代表。平均本錢的計算方法是除以單位出賣數(shù)量的貨物售的總本錢 三、簡答題10分v(3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption that first merchandise acquired is

16、the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.v 3先入先出方法，通常稱為先進先出，取決于商品的假設，首先是第一個獲得商品的銷售。每個銷售是用舊的庫存貨物的存貨，因此終了了最近收買的商品組成。(4) The last-in, first-out method, commonly known as LIFO, is one of the

17、 most interesting methods of pricing inventories. The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old goods acquired in the earliest purchases. 4后進先出法，后進先出知的俗稱，是存貨的價錢最有趣的方法之一。這種方法的標題闡明，最近獲得的產品售出第一，而期末庫存的“老的最早購入的商品組成。

18、三、簡答題10分v2Review the effect of inventory cost flow methods on the balance sheet and income statement when prices are rising. 回想庫存本錢流動方式在價錢上漲時對資產負債表和損益表的影響 。vWhen prices are rising, as they often are, FIFO will produce higher inventory, lower cost of goods sold, and higher income. It is probably popu

19、lar with firms that would like to see higher income and net assets in their financial statements. .當價錢上漲，往往是，先進先出將產生較高的存貨，降低銷售本錢，以及更高的收入。這能夠是與企業(yè)受歡迎，希望看到更高的收入和其財務報表凈資產。 三、簡答題10分vLIFO has the opposite effect: lower it inventories, higher cost of goods sold, and lower incomes. It would likely be very p

20、opular among those firms trying to minimize income tax payments.后進先出了相反的效果：降低IT存貨，銷貨本錢較高，較低收入。這將能夠是深受那些試圖減少收入納稅企業(yè)的歡迎。 三、簡答題10分vAverage cost method provides inventory and cost of goods sold amounts between the LIFO and FIFO extremes, and is the next best thing to LIFO for income and tax minimization

21、when inventory costs are rising.平均本錢法提供的商品庫存和銷售本錢之間的后進先出法和先進先出極端數(shù)額，是退而求其次的收入和稅收減少到后進先出法時，庫存本錢上升。 三、簡答題10分v3Describe the characteristics of the four commonly used depreciation methods.描畫了四個特點常用的折舊方法 vThe four commonly used depreciation methods include the following:四個常用的折舊方法包括以下內容： v1Straight-line me

22、thod: The computation of the periodic charge for depreciation is made by deducting the estimated residual or salvage value from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life. 1直線法：該折舊費的計算周期是由扣除該資產的本錢估計剩余或殘值和除以估計運用年限年折舊費用，三、簡答題10分v2Unit-of-out

23、put method: For certain kinds of assets, more equitable allocation of the cost can be obtained by dividing the cost (minus salvage value, if significant) by the estimated units of output rather than by the estimated years of useful life.單元的輸出方式：對于某些類型的資產，更公平的本錢分配，可以除以本錢減去殘值，假設獲得顯著的產出的估計單位，而不是由運用壽命估計

24、年 三、簡答題10分v3Double-declining-balance method: The double-declining-balance method consists of doubling the straight-line depreciation rate and applying this double rate to the un-depreciated cost (book value) of the asset.雙倍余額遞減法：雙下降平衡方法包括添加一倍直線折舊率和運用這種雙重率未進展折舊本錢賬面價值的資產。 三、簡答題10分v4Sum-of-the-years-di

25、gits method: The depreciation rate to be used is a fraction, of which the numerator is the remaining years of useful life, and the denominator is the sum of the years digits of the depreciable life.年數(shù)總和法:折舊率將要采用的一小部分，其中的分子是有用的生命余下的幾年，而分母是對的折舊年限的年數(shù)字的總和。 三、簡答題10分v3Describe the differences between cost

26、 method and equity method in accounting for equity securities investment.描畫本錢法之間的差別和股權投資的股本證券的會計處置方法 vUnder the cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and long-lasting decline in the market value of the investment. Invest

27、ment revenue is recorded when dividends are declared by the investee根據(jù)本錢法，投資記錄在其收買本錢與當時的價值左，除非是在投資市場價值顯著而耐久的下降。投資收入錄得股息時，被投資單位宣告。.三、簡答題10分vUnder the equity method, (1) the original investment is recorded at its acquisition cost; (2) the investors proportionate share of the investees net income is re

28、cognized on the investors income statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment revenue.根據(jù)權益法，1原始投資記錄在其收買本錢;2投資者對被投資的純收入按比例予以確認投資者的收益表，作為一個投資賬戶的添加，以及3股息記錄為一個投資帳戶減少，而不是作為投資收益 四、分錄題10分vADJUSTING E

29、NTRIES調整分錄 vAssume that a business paid a $ 1 200 premium on April 1 for one years insurance in advance. This represents an increase in one asset (Prepaid Expense) and a decrease in another asset (Cash). Thus, the entry would be:假設一個企業(yè)交納一年的保險保費1 200元4月1日提早。這代表了一種資產預付費用的添加，而在另一種資產現(xiàn)金減少。因此，該工程將是： vDr.

30、Prepaid Insurance 1200 v Cr. Cash 1200v 借：預付保險費 1200 貸：庫存現(xiàn)金 1200 四、分錄題10分vADJUSTING ENTRIES調整分錄 vAt the end of April, 1/12 of the $1 200 or $ 100 had expired or been used up. Therefore an adjustment has to be made, decreasing or crediting Prepaid Insurance and increasing or debiting Insurance Expens

31、e. The entry would be:v 在4月，1 / 12 1 200元或100元月底曾經過期或已用完。因此，一有需求作出調整，減少或計入預付保險及保險費用添加或借記。該工程將是： vDr. Insurance Expense 100v Cr. Prepaid Insurance 100v借：保險費用100 貸：預付保險100 四、分錄題10分vAssume a company issues 1000 shares of $1 par value common stock for cash at $5 per share, the entry to record this trans

32、action is:v假設每股5美圓，公司發(fā)行1000股面值1美圓普通股的現(xiàn)金，在進入這個買賣記錄 vDr. Cash 5000v Cr. Common Stock 1000v Paid-in Capital in Excess of Par Value 4000v 借：現(xiàn)金 5000 貸：普通股 1000 股票溢價 4000 ILLUSTRATZON OF COST METHOD AND EQUITY METHODvAssume that Company A purchased 5000 shares of Company B (representing 20% of the voting

33、shares) for $5 per share.v假定A公司購買B公司代表5000的有表決權股份的20股每股5美圓 vUnder both cost and equity method:根據(jù)本錢和權益的方法： vDr. Long-term investment 25 000v Cr. Cash 250 000v借：長期投資25 000貸：現(xiàn)金250 000ILLUSTRATZON OF COST METHOD AND EQUITY METHODvAssume that company B realized $50 000 net income.假設B公司實現(xiàn)純收入50000元 vUnder

34、cost method:根據(jù)本錢法 v No entry.不得進入 vUnder equity method ($50 000 20%) :v根據(jù)權益法$ 50 000 20： vDr. Long-term investment 10 000v Cr. Investment income 100 000v借：長期投資 10 000 貸：投資收益 100 000 ILLUSTRATZON OF COST METHOD AND EQUITY METHODvAssume that company B declared and paid $1 dividend per share (5 000 $1)

35、.v假設B公司宣派及支付股息每股1美圓5 000 1美圓。 vUnder cost method:根據(jù)本錢的方法： v Dr. Cash 5 000v Cr. Investment income 5 000v借：現(xiàn)金5 000 貸：投資收入5 000 vUnder equity method ($50 000 20%) :根據(jù)權益法$ 50 000 20 vDr. Cash 5 000v Cr. Long-term investment 5 000v借：現(xiàn)金 5 000 貸：長期投資5 00 000 五、翻譯題30分v1An income statement is a financial st

36、atement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period.損益表是一個財務報表顯示匹配的業(yè)務收入和特定會計期間的有關費用的運營業(yè)績。 vThere are two common forms of income statements: the multiple-step income statement and the single-step income statement.有兩種常見方式

37、的收入報表：多步利潤表和單步損益表 五、翻譯題30分v2Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts.為購買或植物被稱為資產添加支出資本支出，并在資產賬目記錄 vExpenditures for maintenance and ordinary repairs, fuel, and other items necessary to the ownership and use of plant

38、 and equipment are called revenue expenditures and recorded by debits to expense accounts.維修和普通維修，燃料支出和必要的一切權和運用的廠房和設備等工程，稱為收益性支出與所記錄到的費用帳戶扣款。 五、翻譯題30分v3In preparing a balance sheet, liabilities are classified as either current or long-term.在編制資產負債表，負債歸類為當前或長久 vCurrent liabilities are amounts payable within one year from the date of the balance sheet or within the normal operating cycle, where this is longer than a yearv流動負債是一年內應付金額從資產負債表或在正常運營周期，這是在不到一年的時間日期。. vLiabilities that are not due within this current time frame are called