会计专业英语复习题答案.docx
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会计专业英语复习题答案.docx
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会计专业英语复习题答案
《会计专业英语》复习题参考答案
KeystoExercises
Lesson1
WordandTermStudy
1.e2.d3.a4.c5.b
ReviewExercises&Problems
A.1.F2.F3.T4.F5.F
B.(略)
C.参考译文:
由一人拥有和控制的企业被称为个人独资企业。
这种企业形式比较简单,而且通常投资
额较小。
个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。
合伙企业是由两个或以上的人(合伙人)共同拥有和控制的企业组织形式。
一般在合伙企业中,每个合伙人对企业债务都承担无限责任。
同时,合伙企业的寿命也是有限的,企业可能因为某个合伙人死亡或退休而终止。
公司是依照法律规定成立的独立法人组织。
公司由股东拥有,股东通过购买公司的股份为公司提供资本。
股东个人对公司的债务不承担无限责任。
大多数公司的经营业务由股东选出的董事会实施控制。
Lesson2
WordandTermStudy
1.d2.c3.e4.b5.f6.a
ReviewExercises&Problems
A.1.F2.T3.F4.F5.F
C.参考译文:
在会计恒等式中,资产必须等于负债和所有者权益之和。
因为债权人的财产要求权在企业清算时是优先于所有者支付的,所以在会计基本等式中,负债是排列在所有者权益前面的。
会计恒等式适用于所有的经济实体,无论其大小、业务性质或组织形式。
该等式适用于小型私人经济实体,如街边的杂货店,同样也适用于大公司。
这一等式为记录和总结企业的经济活动提供了基本框架。
Lesson3
WordandTermStudy
1.c2.e3.d4.b5.a
ReviewExercises&Problems
A.1.d2.b3.c4.c5.c
B.2.Eachtransactionmustbeenteredintwoormoreaccountswithequaldebitandcreditamounts.Thenormalbalancesofthethreeaccountgroupsareasfollows:
AccountgroupNormalBalance
AssetsDebit
LiabilitiesCredit
Owner’sequityCredit
C.CaseProblem
1.
(1)
June2AssetaccountdebitedandOwner’sequityaccountcredited.
5Anassetaccountdebited,anotherassetaccountcredited.
7Anassetaccountdebited,aliabilityaccountcredited.
15Anassetaccountdebited,anowner’sequityaccountcredited.
20Anexpensesaccountdebited,anassetaccountcredited.
26Anassetaccountdebited,anotherassetaccountcredited.
28Aliabilityaccountdebited,anassetaccountcredited.
31Anowner’sequityaccountdebited,anassetaccountcredited.
(2)June2DebitCash,increased;CreditO.WilsonCapital,increased
5DebitVehicle,increased;CreditCash,decreased
7DebitSupplies,increased;CreditAccountsPayable,decreased
15DebitAccountsReceivable,increased;CreditServiceRevenue,decreased
20DebitAdvertisingExpenses,increased;CreditCash,decreased
26DebitCash,increased;CreditAccountsReceivable,decreased
28DebitAccountsPayable,decreased;CreditCash,decreased
31DebitO.Wilson,Drawings,increased(owner’sequitydecreased);CreditCash,
decreased
D.参考译文:
试算平衡表并不能证明所有的经济业务都已经入账,也不表明分类账的记录是正确的。
即使试算平衡表的借贷栏合计相等,也还可能存在很多错误。
例如,即使在以下情况下,试算平衡表仍可能是平衡的:
(1)一笔业务没有登记到日记账;
(2)一笔正确的日记账分录没有过账;(3)一笔日记账分录被两次过账;(4)在登记日记账或过账时使用了错误的账户;(5)在登记业务金额时两处或以上的错误互相抵销。
换句话说,只要过账时借方和贷方的金额相等,即使过入的账户或金额是错误的,试算平衡表的借贷栏合计数仍然会相等。
Lesson4
WordandTermStudy
1.b.c.d.g.h.
2.
(1)accountnumber
(2)salesreturnsandallowances
(3)creditpurchases
(4)sourcedocument(orbusinessdocument)
(5)journal;ledgeraccounts
ReviewExercises&Problems
A.1.c2.a3.c4.b
B.1.CR2.S3.SR4.CR5.CP6.G7.CP8.P9.PR10.P
C.
(1)
GENERALJOURNALJ1
Date
AccountTitlesandExplanation
Ref.
Debit
Credit
2009
Jan1
3
4
5
7
10
13
15
17
20
Cash
P.Wheeler,Capital
Investedcashinbusiness.
PrepaidRent
Cash
Paidrentfor3monthsontheshopspace.
RepairEquipment
Cash
Purchasedrepairequipmentforcash.
Cash
ServiceRevenue
Receivedcashforservicesperformed.
RepairEquipment
AccountsPayable
Purchasedrepairequipmentoncredit.
AccountsReceivable
ServiceRevenue
PerformedserviceforFredBacaoncredit.
AccountsPayable
Cash
PaidforaccountowedtoComet.
AdvertisingExpense
Cash
Paidforadvertisingservice.
Cash
AccountsReceivable
ReceivedaccountfromFredBaca
P.Wheeler,Drawings
Cash
Withdrewcashforpersonaluse.
5,000
675
700
1005.5
450
175
250
75
175
350
5,000
675
700
1005.5
450
175
250
75
175
350
(2)
PrepaidRent
Jan.3$675
Bal.675
Cash
Jan.1$5,000
51,005.5
17175
Jan.3$675
4700
13250
1575
20350
Bal.4,130.5
RepairEquipment
Jan.4$700
7450
Bal.1150
AccountsPayable
Jan.13$250
Jan.7$450
Bal.200
ServiceRevenue
Jan.5$1005.5
10175
Bal.1180.5
AdvertisingExpense
Jan.15$75
Bal.75
P.Wheeler,Capital
Jan.1$5,000
Bal.5,000
P.Wheeler,Drawings
Jan.20$350
Bal.350
AccountsReceivable
Jan.10$175
Jan.17$175
Bal.0
(3)Wheeler’sRepairShop
TrialBalance
January20,2009
DebitCredit
Cash$4130.5
PrepaidRent675
RepairEquipment1150
AccountsPayable200
P.Wheeler,Capital5,000
P.Wheeler,Drawings350
ServiceRevenue1,180.5
AdvertisingExpense75
Totals$6,380.5$6,380.5
Lesson5
WordandTermStudy
1.c2.a3.b4.e5.d
ReviewExercises&Problems
A.1.d2.b3.d4.c5.c
B.4.
(1).June30DepreciationExpense1362
AccumulatedDepreciation—Equipment1362
(2).June30UnearnedRevenue4200
ServiceRevenue4200
(3).June30InterestExpense650
InterestPayable650
(4).$2500-$1075=$1425
June30SuppliesExpense1425
Supplies1425
(5).June30InsuranceExpense1170
PrepaidInsurance1170
C.参考译文:
收入实现原则要求收入必须在其赚得的会计期间确认。
在服务企业中,收入被认为是在服务履行的时候赚得的。
另一方面,会计人员还遵循“费用跟着收入走”的原则。
也就是说,费用的确认取决于收入在什么时候确认。
例如,服务企业为履行服务所发生的工薪费用应当在服务收入确认的同一会计期间登记入账,并在同期的损益表中列报,而不论这项费用在此期间是否支付。
Lesson6
WordandTermStudy
1.owner’sequity
2.statementofowner’sequity
3.report,T-account
4.cashflowstatement
5.interrelated
ReviewExercises&Problems
A.1.F2.F3.T4.F5.T
B.(略)
C.CaseProblem
1.(a).netincome=$3,070
(b).
J.SmithConsultingFirm
IncomeStatement
ForthemonthendedApril30,2010
ServiceRevenue
$6,700
Expenses
RentExpense
$1,200
AdvertisingExpense
180
SalariesExpense
1,800
UtilitiesExpense
450
TotalExpenses
3,630
NetIncome
$3,070
(c).
J.SmithConsultingFirm
BalanceSheet
April30,2010
Assets
Liabilities
Cash
$4,150
AccountsPayable
$380
AccountsReceivable
4,200
Short-termLoan
3,000
Supplies
500
TotalLiabilities
3,380
officefurniture
1800
Owner’sEquity
J.SmithCapital
7,270
TotalAssets
$10,650
Totalliabilitiesandowner’sequity
$10,650
Lesson7
WordandTermStudy
1.c2.e3.a4.b5.f6.d
ReviewExercises&Problems
B.
1.T2.F3.F4.F5.F
C.
1.TheABC,Capital,AccountsPayable,AccountsReceivable,AccumulatedDepreciation,Buildings,Cash,PrepaidExpense,Supplies,andUnearnedRevenueaccountsappearinapost-closingtrialbalance.
2.a.Closingentries:
Dec.31ServiceRevenue69,000
IncomeSummary69,000
31IncomeSummary37,900
InsuranceExpense2,600
SalariesExpense18,300
DepreciationExpense7,200
UtilitiesExpense1,200
RentExpense8,600
31IncomeSummary31,100
Danny,Capital31,100
31Danny,Capital5,500
Danny,Drawings5,500
b.
AdjustedTrial
Balance
Closing
Entries
Post-Closing
TrialBalance
Cash
10,800
10,800
AccountsReceivable
32,000
32,000
Supplies
7,600
7,600
Equipment
105,000
105,000
AccumulatedDepreciation—Equipment
38,600
38,600
Patent
26,000
26,000
AccountsPayable
30,700
30,700
InterestPayable
1,300
1,300
SalariesPayable
5,200
5,200
Danny,Capital
80,000
5,500
31,100
105,600
Danny,Drawings
5,500
5,500
ServiceRevenue
69,000
69,000
InsuranceExpense
2,600
2,600
SalariesExpense
18,300
18,300
DepreciationExpense
7,200
7,200
UtilitiesExpense
1,200
1,200
RentExpense
8,600
8,600
IncomeSummary
37,900
31,100
69,000
Total
224,800
224,800
143,500
143,500
181,400
181,400
c.
Danny,Capital
Beginningbal.55,000
April2025,000
Closing5,500
Closing31,100
Endingbal.105,600
Lesson8
WordandTermStudy
1.perpetualinventory
2.DiscountReceived
3.FOBshippingpoint
4.salesreturnsandallowances
5.Grossprofit
ReviewExercises&Problems
A.1.F2.T3.T4.T5.F
C.Remon(seller):
Sept.4
AccountsReceivable—Dakota.
Sales
CostofGoodsSold
Inventory
1,700
1,050
1,700
1,050
5
Noentry
8
AccountsReceivable—Dakota
Sales
CostofGoodsSold
Inventory
1,200
850
1,200
850
9
Freight-out(orDeliveryExpenses)
Cash
50
50
15
SalesReturnsandAllowances
AccountsReceivable—Dakota
Inventory
CostofGoodsSold
200
140
200
140
19
Cash
AccountsReceivable—Dakota
1,000
1,000
22
AccountsReceivable—Dakota
Sales
CostofGoodsSold
Inventory
Freight-out(orDeliveryExpenses)
Cash
2,500
1,650
90
2,500
1,650
90
30
Cash
SalesDiscounts
AccountsReceivable—Dakota
2,450
50*
2,500
*2%×$2,500=$50
Dakota(buyer):
Sept.4
Inventory
AccountsPayable—Remon
1,700
1,700
5
Freight-in
Cash
40
40
8
Inventory
AccountsPayable—Remon
1,200
1,200
9
Noentry.
15
AccountsPayable—Remon
Inventory
200
200
19
AccountsPayalbe—Remon
Cash
1,000
1,000
22
Inventory
AccountsPayable—Remon
2,500
2,500
30
AccountsPayable—Remon
Cash
DiscountReceived
2,500
2,450
50
Lesson9
WordandTermStudy
1.policiesprocedures
2.Dividingresponsibility(orSegregatingduties)
3.accuracyreliability
4.regularindependent
5.guarantees
ReviewExercises
A.1.T2.F3.T4.F5.F
B.(略)
C.Translation
技术进步使电子商务得到发展。
大多数公司有一些电子商务交易。
所有这些交易至少涉及三种风险:
(1)信用卡卡号被盗是这些交易数据在网络上使用,传输和储存的过程中存在的风险,这也增加了电子商务的成本;
(2)电脑病毒是一个恶意程序,它会感染和损坏其他正常的文件和程序。
(3)虚假的网上操作可导致销售收入假账的产生,采购不当材料,并在事主不知情的情况下将机密信息泄露给网络黑客。
Lesson10
WordandTermStudy
1.billscoins
2.Pettycash
3.bankreconciliation
4bankstatement
5.cashoverandshort
ReviewExercises&Problems
A.1.F2.T3.T4.F5.F
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