会计英语第三章作业

会计学原理Financial-Accounting-by-Rob ert-Libby第八版-第三章-答案Chapter 3Operating Decisions andthe Accounting SystemANSWERS TO QUESTIONS1. A typical business operating cycle for a manufacturer would be as follows:inventory is purchased, cash is paid to suppliers, the product is manufactured and sold on credit, and the cash is collected from the customer.2. The time period assumption means that the financial condition andperformance of a business can be reported periodically, usually every month, quarter, or year, even though the life of the business is much longer.3. Net Income = Revenues + Gains - Expenses - Losses.Each element is defined as follows:Revenues -- increases in assets or settlements of liabilities from ongoing operations.Gains -- increases in assets or settlements of liabilities from peripheral transactions.Expenses -- decreases in assets or increases in liabilities from ongoingoperations.Losses -- decreases in assets or increases in liabilities from peripheraltransactions.4. Both revenues and gains are inflows of net assets. However, revenuesoccur in the normal course of operations, whereas gains occur from transactions peripheral to the central activities of the company. An example is selling land at a price above cost (at a gain) for companies not in the business of selling land.Both expenses and losses are outflows of net assets. However, expenses occur in the normal course of operations, whereas losses occur from transactions peripheral to the central activities of the company. An example is a loss suffered from fire damage.5. Accrual accounting requires recording revenues when earned andrecording expenses when incurred, regardless of the timing of cash receipts or payments. Cash basis accounting is recording revenues when cash is received and expenses when cash is paid.Financial Accounting, 8/e 3-2 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Financial Accounting, 8/e3-3© 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.6. The four criteria that must be met for revenue to be recognized under theaccrual basis of accounting are (1) delivery has occurred or services have been rendered, (2) there is persuasive evidence of an arrangement for customer payment, (3) the price is fixed or determinable, and (4) collection is reasonably assured.7. The expense matching principle requires that expenses be recorded whenincurred in earning revenue. For example, the cost of inventory sold during a period is recorded in the same period as the sale, not when the goods are produced and held for sale.8. Net income equals revenues minus expenses. Thus revenues increase netincome and expenses decrease net income. Because net income increases stockholders’ equity, revenues increase stockholders’ equity and expenses decrease it.9. Reve nues increase stockholders’ equity and expenses decreasestockholders’ equity. To increase stockholders’ equity, an account must be credited; to decrease stockholders’ equity, an account must be debited. Thus revenues are recorded as credits and expenses as debits. 10.11.12.13. Total net profit margin ratio is calculated as Net Income Net Sales (orOperating Revenues). The net profit margin ratio measures how much of every sales dollar is profit. An increasing ratio suggests that the company is managing its sales and expenses effectively.ANSWERS TO MULTIPLE CHOICE1. c2. a3. b4. b5. c6. c7. d8. b9. a10. bFinancial Accounting, 8/e 3-4 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Authors' Recommended Solution Time(Time in minutes)* Due to the nature of this project, it is very difficult to estimate the amount of time students will need to complete the assignment. As with any open-ended project, it is possible for students to devote a large amount of time to these assignments. While students often benefit from the extra effort, we find that some become frustrated by the perceived difficulty of the task. You can reduce student frustration and anxiety by making your expectations clear. For example, when our goal is to sharpen research skills, we devote class time discussing research strategies. When we want the students to focus on a real accounting issue, we offer suggestions about possible companies or industries.Financial Accounting, 8/e 3-5 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Financial Accounting, 8/e 3-6© 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.MINI-EXERCISESM3–1.TERMG (1) LossesC (2) Expense matching principle F (3) RevenuesE (4) Time period assumption B(5) Operating cycleM3–2.Cash Basis Income StatementAccrual Basis Income StatementRevenues: Cash sales Customer deposits$8,000 5,000 Revenues: Sales to customers$18,000 Expenses:Inventory purchases Wages paid 1,000 900 Expenses: Cost of sales Wages expense Utilities expense 9,000 900 300Net Income$11,100Net Income $7,800Revenue Account Affected Amount of Revenue Earned in JulyM3–4.Expense Account Affected Amount of Expense Incurred in JulyFinancial Accounting, 8/e 3-7 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.a. Cash (+A) ............................................................................ 15,000Games Revenue (+R, +SE) .......................................... 15,000 b. Cash (+A) ............................................................................ 3,000Accounts Receivable (+A) ................................................ 5,000 Sales Revenue (+R, +SE) ............................................. 8,000 c. Cash (+A) ............................................................................ 4,000Accounts Receivable (-A) ........................................... 4,000 d. Cash (+A) ............................................................................ 2,500Unearned Revenue (+L) ............................................... 2,500 M3–6.e. Cost of Goods Sold (+E, -SE)........................................... 6,800Inventory (-A) ............................................................... 6,800 f. Accounts Payable (–L) (800)Cash (-A) (800)g. Wages Expense (+E, -SE) ................................................. 3,500Cash (-A) ...................................................................... 3,500 h. Insurance Expense (+E, -SE) . (500)Prepaid Expenses (+A) ...................................................... 1,00 Cash (-A) ...................................................................... 1,500 i. Repairs Expense (+E, -SE) .. (700)Cash (-A) (700)j. Utilities Expense (+E, -SE) (900)Accounts Payable (+L) (900)Financial Accounting, 8/e 3-8 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Transaction (c) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.M3–8.Transaction (h) results in an increase in an asset (prepaid expenses) and a decrease in an asset (cash). Therefore, the net effect on assets is 500.Financial Accounting, 8/e 3-9 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Craig’s Bowling, Inc.Income StatementFor the Month of July 2014Revenues:Games revenue $15,000Sales revenue 8,000Total revenues 23,000Expenses:Cost of goods sold 6,800Utilities expense 900Wages expense 3,500Insurance expense 500Repairs expense 700Total expenses 12,400Net income $ 10,600M3–10.Financial Accounting, 8/e 3-10 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.M3–11.These results suggest that Jen’s Jewelry Company earned approximately $0.31 for every dollar of revenue in 2015, and over time, the ratio has improved. Jen’s has become more effective at managing sales and expenses.As additional analysis:Between 2013 to 2014 and 2014 to 2015, sales have increased at a lower percentage than net income. This suggests that the company has been more effective at controlling expenses than generating revenues.EXERCISESE3–1.TERMK (1) ExpensesE (2) GainsG (3) Revenue realization principleI (4) Cash basis accountingM (5) Unearned revenueC (6) Operating cycleD (7) Accrual basis accountingF (8) Prepaid expensesJ (9) Revenues - Expenses = Net IncomeL (10) Ending Retained Earnings =Beginning Retained Earnings + Net Income - Dividends DeclaredE3–2.Req. 1Cash Basis Income StatementAccrual Basis Income StatementRevenues:Cash sales Customer deposits $500,00070,000Revenues:Sales tocustomers$750,000Expenses:Inventory purchases Wages paidUtilities paid90,000180,30017,200Expenses:Cost of salesWages expenseUtilities expense485,000184,00019,130Net Income $282,500 Net Income $61,870Req. 2Accrual basis financial statements provide more useful information to external users. Financial statements created under cash basis accounting normally postpone (e.g., $250,000 credit sales) or accelerate (e.g., $70,000 customer deposits) recognition of revenues and expenses long before or after goods andservices are produced and delivered (until cash is received or paid). They also do not necessarily reflect all assets or liabilities of a company on a particular date.Activity Revenue AccountAmount of RevenueActivity Expense AccountAmount of ExpenseE3–5.Transaction (k) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.* A loss affects net income negatively, as do expenses.E3–6.Transaction (f) results in an increase in an asset (property, plant, and equipment) and a decrease in an asset (cash). Therefore, there is no net effect on assets.E3–7.(in thousands)a. Plant and equipment (+A) (636)Cash ( A) (636)Debits equal credits. Assets increase and decrease by the same amount.b. Cash (+A) (181)Short-term notes payable (+L) (181)Debits equal credits. Assets and liabilities increase by the same amount.c. Cash (+A) ..........................................................................Accounts receivable (+A) ................................................ 10,765 28,558Service revenue (+R, +SE) ........................................ 39,323 Debits equal credits. Revenue increases retained earnings (part of stockholders' equity). Stockholders' equity and assets increase by the same amount.E3–7. (continued)d. Accounts payable (-L) ..................................................... 32,074Cash (-A) ................................................................... 32,074 Debits equal credits. Assets and liabilities decrease by the same amount.e. Inventory (+A) ................................................................... 32,305Accounts payable (+L) .............................................. 32,305 Debits equal credits. Assets and liabilities increase by the same amount.f. Wages expense (+E, -SE) ............................................... 3,500Cash (-A) ................................................................... 3,500 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.g. Cash (+A) .......................................................................... 39,043Accounts receivable (-A) ....................................... 39,043 Debits equal credits. Assets increase and decrease by the same amount.h. Fuel expense (+E, -SE) (750)Cash (-A) (750)Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.i. Retained earnings (-SE) (597)Cash (-A) (597)Debits equal credits. Assets and stock holders’ equity decrease by thesame amount.j. Utilities expense (+E, -SE) (68)Cash (-A) ................................................................... Accounts payable (+L) .............................................. 55 13Debits equal credits. Expenses decrease retained earnings (part of stockholders' equity). Together, stockholders' equity and liabilities decrease by the same amount as assets.E3–8.Req. 1a.Cash (+A) ................................................................... 2,300,000Short-term note payable (+L) ........................ 2,300,000 Debits equal credits. Assets and liabilities increase by the same amount.b.Equipment (+A) ......................................................... 98,000Cash (-A) ........................................................ 98,000 Debits equal credits. Assets increase and decrease by the same amount.c.Merchandise inventory (+A) .................................... 35,000Accounts payable (+L) .................................. 35,000 Debits equal credits. Assets and liabilities increase by the same amount.d.Repairs (or maintenance) expense (+E, -SE) ......... 62,000Cash (-A) ........................................................ 62,000 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.e.Cash (+A) ................................................................... 390,000Unearned pass revenue (+L) ......................... 390,000 Debits equal credits. Since the season passes are sold before Vail Resorts provides service, revenue is deferred until it is earned. Assets andliabilities increase by the same amount.f.Two transactions occur:(1) Accounts receivable (+A) (800)Ski shop sales revenue (+R, +SE) (800)Debits equal credits. Revenue increases retained earnings (a part ofstockholders' equity). Stockholders' equity and assets increase by thesame amount.(2) Cost of goods sold (+E, -SE) (500)Merchandise inventory (-A) (500)Debits equal credits. Expenses decrease retained earnings (a part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.E3–8. (continued)g.Cash (+A) ................................................................... 320,000Lift revenue (+R, +SE) .................................... 320,000 Debits equal credits. Revenue increases retained earnings (a part ofstockholders' equity). Stockholders' equity and assets increase by thesame amount.h.Cash (+A) ................................................................... 3,500Unearned rent revenue (+L) .......................... 3,500 Debits equal credits. Since the rent is received before the townhouse isused, revenue is deferred until it is earned. Assets and liabilities increase by the same amount.i. Accounts payable (-L) ............................................. 17,500Cash (-A) ........................................................ 17,500 Debits equal credits. Assets and liabilities decrease by the same amount. j.Cash (+A) . (400)Accounts receivable (-A) (400)Debits equal credits. Assets increase and decrease by the same amount. k.Wages expense (+E, -SE) ........................................ 245,000Cash (-A) ........................................................ 245,000 Debits equal credits. Expenses decrease retained earnings (a part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.Req. 22/1 Rent expense (+E, -SE) (275)Cash (-A) (275)2/2 Fuel expense (+E, -SE) (490)Accounts payable (+L) (490)2/4 Cash (+A) (820)Unearned revenue (+L) (820)2/7 Cash (+A) (910)Transport revenue (+R, +SE) (910)2/10 Advertising expense (+E, -SE) (175)Cash (-A) (175)2/14 Wages payable (-L) ......................................................... 2,300Cash (-A) ......................................................... 2,3002/18 Cash (+A) ..........................................................................Accounts receivable (+A) ................................................ 1,600 2,200Transport revenue (+R, +SE) ......................... 3,800 2/25 Parts supplies (+A) .......................................................... 2,550Accounts payable (+L) ................................... 2,550 2/27 Retained earnings (-SE) .. (200)Dividends payable (+L) (200)Req. 1 and 2Accounts Unearned Fee NoteAdditional Paid-inRebuilding Fees RentItem (f) is not a transaction; there has been no exchange.E3–10. (continued)Req. 3Net income using the accrual basis of accounting:Revenues $19,850 ($19,000 + $850)– Expenses 16,900 ($16,500 + $400)Net Income $ 2,950Assets = Liabilities + Stockholders’ Equity$12,090 $ 7,700 $ 1,70024,800 4,440 7,8202,460 48,500 9,36010,420 2,950 netincome7,40025,300$82,470 $60,640 $21,830Req. 4Net income using the cash basis of accounting:Cash receipts $27,650 (transactions a through d)–Cash disbursements 19,760 (transactions g, i, and k)Net Income $ 7,890Cash basis net income ($7,890) is higher than accrual basis net income ($2,950) because of the differences in the timing of recording revenues versus receipts and expenses versus disbursements between the two methods. The $7,800 higher amount in cash receipts over revenues includes cash received prior to being earned (from (b), $600) and cash received after being earned (in (d), $7,200). The $2,860 higher amount in cash disbursements over expenses includes cash paid after being incurred in the prior period (in (g), $2,300), plus cash paid for supplies to be used and expensed in the future (in (k), $960), less an expense incurred in January to be paid in February (in (e), $400).STACEY’S PIANO REBUILDING COMPANYIncome Statement (unadjusted)For the Month Ended January 31, 2014 Operating Revenues:Rebuilding fees revenue $ 19,000 Total operating revenues 19,000 Operating Expenses:Wages expense 16,500 Utilities expense 400 Total operating expenses 16,900 Operating Income 2,100 Other Item:Rent revenue 850 Net Income $ 2,950Req. 1 and 2Common Additional RetainedFood Sales Revenue Catering Sales RevenueE3–14.Req. 1TRAVELING GOURMET, INC.Income Statement (unadjusted)For the Month Ended March 31, 2014 Revenues:Food sales revenueCatering sales revenueTotal revenues Expenses:Supplies expenseUtilities expenseWages expenseFuel expenseTotal costs and expenses $ 11,9004,20016,10010,8304206,28036317,893Net Loss $ (1,793) Req. 2Transaction O, I, or F Activity (or No Effect) on Statement ofDirection and AmountReq. 3The company generated a small loss of 1,793 during its first month of operations, before making any adjusting entries. The adjusting entries for use of the building and equipment and interest expense on the borrowing will increase the loss. Cash flows from operating activities were also negative at $2,973 (= + 11,900 + 2,600 –10,830 –363 –6,280) . So far the company does not appear to be successful, but it is only in its first month of operating a retail store. If sales can be increased without inflating fixed costs (particularly salaries expense), the company may soon turn a profit. It is not unusual for small businesses to report a loss or have negative cash flows from operations as they start up operations.E3–15.Req. 1Transaction Brief Explanationa Issued 10,000 shares of common stock to shareholders for $82,000cash.b Purchased store fixtures for $15,400 cash.c Purchased $24,800 of inventory, paying $6,200 cash and thebalance on account.d Sold $14,000 of goods or services to customers, receiving $9,820cash and the balance on account. The cost of the goods sold was$7,000.e Used $1,480 of utilities during the month, not yet paid.f Paid $1,300 in wages to employees.g Paid $2,480 in cash for rent, $620 related to the current month and$1,860 related to future months.h Received $3,960 cash from customers, $1,450 related to currentsales and $2,510 related to goods or services to be provided in thefuture.Req. 2Kate’s Kite CompanyIncome StatementFor the Month Ended April 30, 2014Sales Revenue Expenses:Cost of salesWages expenseRent expenseUtilities expenseTotal expenses $ 15,4507,0001,3006201,48010,400Net Income $ 5,050Kate’s Kite CompanyBalance SheetAt April 30, 2014Assets Liabilities and Shareholders’ Equity Current Assets: Current Liabilities:Cash $70,400 Accounts payable $20,080 Accounts receivable 4,180 Unearned revenue 2,510 Inventory 17,800 Total current liabilities 22,590 Prepaid expenses 1,860 Shareholders’ Equity:Total current assets 94,240 Common stock 10,000 Store fixtures 15,400 Additional paid-in capital 72,000Retained earnings 5,050Total shareholders’equity87,050Total Assets $109,640 Total Liabilities &Shareholders’ Equity$109,640E3–16.Req. 1Assets = Liabilities + Stockholders’ Equity $ 3,200 $ 2,400 $ 800 8,000 5,600 4,0006,400 1,600 3,200 $17,600 $9,600 $ 8,000Req. 2Accounts Long-TermAccounts Unearned Long-TermAdditionalConsulting Fee InvestmentRent ExpenseE3–16. (continued)Req. 3Revenues $58,400 ($58,000 from sales + $400 on investments)– Expenses 56,400 ($36,000 + $12,000 + $800 + $7,600)Net Income $ 2,000Assets = Liabilities + Stockholders’ Equity$ 1,120 $ 1,600 $ 80012,400 7,200 4,0006,400 1,600 2,7202,000 net income $19,920 $10,400 $ 9,520 Req. 4Net Profit Margin = Net Income = $2,000 = 0.0345Ratio Sales (Operating) Revenues $58,000* or 3.45% * The $400 of investment income is not an operating revenue and is not included in the computation.The increasing trend in the net profit margin ratio (from 2.5% in 2013 to 2.9% in 2014 and then to 3.45% in 2015) suggests that the company is managing its sales and expenses more effectively over time.E3–17.Req. 1Accounts receivable increases with customer sales on account and decreases with cash payments received from customers.Prepaid expenses increase with cash payments of expenses related to future periods and decrease as these expenses are incurred over time.Unearned subscriptions increase with cash payments received from customers for goods or services to be provided in the future and decreases when those goods or services are provided.Req. 2Trade Accounts ReceivablePrepaidExpensesUnearnedSubscriptionsComputations:Beginning + “+”-“-”= EndingTrade accounts receivable 717 + 5,240 -??==6935,264Prepaid expenses 95 + 203 -??==107191Unearned subscriptions 224 + 2,690 -??==2312,683E3–18.ITEM LOCATION1. Description of a company’sprimary business(es). Letter to shareholders;Management’s Discussion and Analysis; Summary of significant accounting policies note2. Income taxes paid. Notes; Statement of cash flows3. Accounts receivable. Balance sheet4. Cash flow from operatingactivities.Statement of cash flows5. Description of a company’srevenue recognition policy. Summary of significant accounting policies note6. The inventory sold during theyear.Income statement (Cost of Goods Sold)7. The data needed to compute thenet profit margin ratio.Income statementPROBLEMSP3-1.Transactions Debit Credita. Example: Purchased equipment for use in the business;5 1, 8paid one-third cash and signed a note payable for thebalance.b. Paid cash for salaries and wages earned by employees thisperiod.15 1 c. Paid cash on accounts payable for expensesincurred last period.7 1d. Purchased supplies to be used later; paid cash. 3 1e. Performed services this period on credit. 2 14f. Collected cash on accounts receivable for servicesperformed last period. 1 2g. Issued stock to new investors. 1 11, 12h. Paid operating expenses incurred this period.15 1i. Incurred operating expenses this period to be paidnext period.15 7 j. Purchased a patent (an intangible asset); paid cash. 6 1 k. Collected cash for services performed this period. 1 14 l. Used some of the supplies on hand for operations.15 3 m. Paid three-fourths of the income tax expense for the year;the balance will be paid next year.16 1, 10 n. Made a payment on the equipment note in (a); the paymentwas part principal and part interest expense.8, 17 1 o. On the last day of the current period, paid cash for aninsurance policy covering the next two years. 4 1a. Cash (+A) ........................................................................... 40,000Common stock (+SE) (20)Additional paid-in capital (+SE) ................................ 39,980 b. Cash (+A) ........................................................................... 60,000Note payable (long-term) (+L) ..................................... 60,000 c. Rent expense (+E, -SE) .................................................... 1,500Prepaid rent (+A) ............................................................... 1,500 Cash (-A) ...................................................................... 3,000 d. Prepaid insurance (+A) ..................................................... 2,400Cash (-A) ..................................................................... 2,400 e. Furniture and fixtures (or Equipment) (+A) ..................... 15,000Accounts payable (+L) ............................................... 12,000Cash (-A) ..................................................................... 3,000 f. Inventory (+A) .................................................................... 2,800Cash (-A) ..................................................................... 2,800 g. Advertising expense (+E, -SE) .. (350)Cash (-A) (350)h. Cash (+A) (850)Accounts receivable (+A) (850)Sales revenue (+R, +SE) ............................................ 1,700 Cost of goods sold (+E, -SE) . (900)Inventory (-A) (900)i. Accounts payable (-L) ...................................................... 12,000Cash (-A) ..................................................................... 12,000 j. Cash (+A) (210)Accounts receivable (-A) (210)。

第三章练习题答案1.练习资金变化的类型。

3、练习借贷记账法
（1）借：银行存款30 000
贷：短期借款30 000 （2）借：银行存款50 000
贷：主营业务收入50 000 （3）借：库存现金 2 000
贷：投资收益 2 000 （4）借：库存现金30 000
贷：银行存款30 000 （5）借：应付职工薪酬30 000
贷：库存现金30 000 （6）借：固定资产20 000
贷：实收资本20 000 （7）借：原材料50 000
贷：银行存款50 000 （8）借：管理费用500
贷：库存现金500 （9）借：原材料50 000
贷：应付账款50 000 （10）借：原材料16 000
贷：应付票据16 000 （11）借：库存商品20 000
贷：生产成本20 000
第二部分：丁字帐
库存现金
银行存款
应收账款
生产成本
原材料
库存商品
固定资产
短期借款
应付账款
应付票据实收资本
应付职工薪酬
主营业务收入
投资收益
管理费用试算平衡表
2、练习会计方程式。

第三章会计等式和复式记账课后练习题一、单项选择题1、某企业6月初资产总额为15万元，负债总额为5万元，6月发生下列业务：取得收入共计6万元，发生费用共计4万元，假定不考虑其他因素，6月底，该企业所有者权益总额为（ A ）万元。

A、12B、17C、16D、102、下列关于复式记账法的表述中，正确的是（A ）。

A、每一项经济交易或事项的发生，都会引起资产、负债、所有者权益有关项目的增减变动B、资产发生变动的，负债也必然发生变动C、资产发生变动的，所有者权益也必然发生变动D、负债发生变动的，所有者权益也必然发生变动3、总分类科目和明细分类科目之间具有（C ）的关系。

A、金额相等B、内容一致C、统驭和从属D、相互依存4、关于总分类科目与明细分类科目关系的下列表述中，错误的是（B）。

A、总分类科目与明细分类科目所反映的经济业务是相同的B、总分类科目与明细分类科目所反映的经济业务的详细程度是相同的C、总分类科目对所属的明细分类科目起着统驭控制作用D、明细分类科目对有关总分类科目起着补充说明作用5、下列错误中能通过试算平衡发现的是（D ）。

A、某项经济业务未入账B、某项经济业务重复记账C、借贷方向颠倒D、借贷金额不等6、通常一借多贷或一贷多借的会计分录对应（ A ）。

A、一笔经济交易与事项B、一笔或多笔经济交易与事项C、两笔以上经济交易与事项D、多笔经济交易与事项7、下列科目中与“制造费用”科目不可能发生对应关系的是（B）。

A、生产成本B、本年利润C、原材料D、应付职工薪酬8、在借贷记账法下，一般有借方余额的会计科目是（A ）。

A、成本类会计科目B、负债类会计科目C、损益类会计科目D、费用类会计科目9、在借贷记账法下，“应付账款”科目的增加额登记在（ B ）。

A、借方B、贷方C、借方和贷方D、借方或贷方10、在借贷记账法下，“财务费用”科目的增加额登记在（A ）。

A、借方B、贷方C、借方和贷方D、借方或贷方11、在借贷记账法下，成本类会计科目的贷方登记（C ）。

会计英语张其秀第四版课后第三章答案1、20．Jerry is hard-working. It’s not ______ that he can pass the exam easily. [单选题] *A．surpriseB．surprising (正确答案)C．surprisedD．surprises2、69．Online shopping is easy, but ________ in the supermarket usually ________ a lot of time. [单选题] *A．shop; takesB．shopping; takeC．shop; takeD．shopping; takes(正确答案)3、There _____ wrong with my radio. [单选题] *A. are somethingB. are anythingC. is anythingD. is something(正确答案)4、Do not _______ me to help you unless you work harder. [单选题] *A. expect(正确答案)B. hopeC. dependD. think5、Everyone knows that the sun _______ in the east. [单选题] *A. fallsB. rises(正确答案)C. staysD. lives6、—I can’t always get good grades. What should I do?—The more ______ you are under, the worse grades you may get. So take it easy!（）[单选题] *A. wasteB. interestC. stress(正确答案)D. fairness7、Alice is a ______ girl. She always smiles and says hello to others.（）[单选题] *A. shyB. strictC. healthyD. friendly(正确答案)8、I don’t like snakes, so I ______ read anything about snakes.（）[单选题] *A. alwaysB. usuallyC. oftenD. never(正确答案)9、I always make my daughter ______ her own room.（）[单选题] *A. to cleanB. cleaningC. cleansD. clean(正确答案)10、Yesterday I _______ a book.It was very interesting. [单选题] *A. lookedB. read(正确答案)C. watchedD. saw11、8．—Will she have a picnic next week?—________. And she is ready. [单选题] * A．Yes, she doesB．No, she doesn'tC．Yes, she will(正确答案)D．No, she won't12、--All of you have passed the test!--_______ pleasant news you have told us! [单选题] *A. HowB. How aC. What(正确答案)D. What a13、The bookstore is far away. You’d better _______ the subway. [单选题] *A. sitB. take(正确答案)C. missD. get14、The story has _______ a lot of students in our class. [单选题] *A. attracted(正确答案)B. attackedC. appearedD. argued15、—Who came to your office today, Ms. Brown?—Sally came in. She hurt ______ in P. E. class. （）[单选题] *A. sheB. herC. hersD. herself(正确答案)16、Tony can _______ the guitar.Now he _______ the guitar. [单选题] *A. play; plays(正确答案)B. playing; playingC. plays; is playingD. play; is playing17、30．It is known that ipad is _________ for the old to use. [单选题] *A．enough easyB．easy enough (正确答案)C．enough easilyD．easily enough18、Mary is interested ______ hiking. [单选题] *A. onB. byC. in(正确答案)D. at19、It’s windy outside. _______ your jacket, Bob. [单选题] *A. Try onB. Put on(正确答案)C. Take offD. Wear20、At half past three she went back to the school to pick him up. [单选题] *A. 等他B. 送他(正确答案)C. 抱他D. 接他21、There is not much news in today's paper,_____? [单选题] *A. is itB. isn't itC.isn't thereD. is there(正确答案)22、Nearly everything they study at school has some practical use in their life, but is that the only reason _____ they go to school? [单选题] *A. why(正确答案)B. whichC. becauseD. what23、Bill Gates is often thought to be the richest man in the world. _____, his personal life seems not luxury. [单选题] *A. MoreoverB. ThereforeC. However(正确答案)D. Besides24、Many people believe that _________one has, _______ one is, but actually it is not true. [单选题] *A. the more money ; the happier(正确答案)B. the more money ; the more happyC. the less money ; the happierD. the less money ; the more happy25、A survey of the opinions of students（）that they admit several hours of sitting in front of the computer harmful to health. [单选题] *A. show；areB. shows ；is(正确答案)C.show；isD.shows ；are26、Don’t ______. He is OK. [单选题] *A. worriedB. worry(正确答案)C. worried aboutD. worry about27、—The weather in Shanghai is cool now, ______ it? —No, not exactly. （）[单选题] *A. doesn’tB. isC. isn’t(正确答案)D. does28、Last year Polly _______ an English club and has improved her English a lot. [单选题] *A. leftB. sawC. joined(正确答案)D. heard29、E-mail is _______ than express mail, so I usually email my friends. [单选题] *A. fastB. faster(正确答案)C. the fastestD. more faster30、Sorry, I can't accept your invitation. [单选题] *A. 礼物B. 观点C. 邀请(正确答案)D. 好意。

第三章作业题一、单项选择题1.基础档案的设定有先后顺序，一般会计科目设定在（ d ）之前。

a.会计科目编码b.外币设置c.部门编码d.凭证类别2.一般定义收款凭证为（ a ）。

a.借方必有1001，1002b.借方、贷方必有1001、1002c.贷方必无1001，1002d.借方、贷方必无1001、10023.科目设置辅助核算，辅助账必须设置在（ c ）。

a.上级科目上b.未级科目上c.未级科目和上级科目上d.总账科目上4.指定科目是要选定现金账和银行账科目，以后在使用时，凡遇到已经指定的科目核算时，需由（ d ）鉴定。

a.制单人员b.记账人员c.审核人员d.出纳人员5.明光公司应收账款通过总账系统核算，并进行分客户管理，则其“应收账款”科目选择（ d ）辅助核算方式a.客户往来b.个人往来c.部门核算d.供应商往来6.用户可以通过总账系统“个人往来账”功能对与单位内部职工发生的往来业务进行个人往来管理，但必须先在设置会计科目时将相关科目的辅助核算形式设为“个人往来”，下列科目中适合于设置个人往来核算科目有（ b ）。

a.应收账款b.其他应收款c.应付账款d.预付账款7.某科目属性设置为银行账，那么（ c ）。

a.用该科目制单，科目的相关金额需要进行支票登记b.设定银行账科目，可以生成日记账c.用该科目制单时，需要输入该科目相关的结算方式辅助核算信息，以方便进行银行对账d.用该科目制单，该凭证需要出纳签字8.如果某企业凭证需要进行出纳签字，那么在科目设置中进行设置（ a ）a.指定现金流量科目b.科目属性设置为银行账c.科目属性设置为现金账d.指定现金和银行存款会计科目二、多项选择题1.下面关于系统的启用的说法，正确的是（ ad ）a.只有设置了系统启用的子系统才可以登录b.只能在企业应用平台中进行系统启用c.系统的启用时间必须小于等于账套的启用时间d.在各个子系统中启用以前的数据为期初数据2.在U8管理软件中，提供了三种不同性质的权限管理，包括：（ abc ）a.功能权限b.数据权限c.金额权限d.操作员权限3.下列说法正确的是：（ abc ）a.进行外币核算，如果使用固定汇率，在填制每月的凭证前，应预先录入该月的记账汇率b.进行外币核算，如果使用变化汇率，在填制该天的凭证前，应预先录入该天的记账汇率c.折算方式中直接汇率即外币*汇率=本位币，间接汇率即外币/汇率=本位币d.折算方式中间接汇率即外币*汇率=本位币，直接汇率即外币/汇率=本位币4.下列关于会计科目体系设计的原则，正确的是（ abd ）。

第三章会计凭证、账簿和核算形式一、名词解释1.会计凭证2.原始凭证3.记账凭证4.会计账簿5.序时账6.总分类账7.明细分类账8.平行登记9.会计核算形式10.汇总记账凭证核算形式二、单项选择题1.会计凭证分为原始凭证和记账凭证。

这种分类标准是（）A.填制程序和用途B.填制方式C.取得来源D.经济业务分类2.能够连续反映某一时期不断发生的若干项同类经济业务的原始凭证是（）A.一次凭证B.累计凭证C.记账凭证D.汇总原始凭证3.下列原始凭证中，不属于自制原始凭证的是（）A.购货发货票B.收料单C.领料单D.限额领料单4.下列人员中，编制记账凭证的人员是（）A.出纳人员B.会计人员C.经办人员D.主管人员5.下列各项属于登记账簿的直接依据是（）A.经主管审核的原始凭证B.汇总原始凭证C.记账凭证D.经济业务6.企业从银行提取现金时，据此登记现金日记账的依据是（）A.现金收款凭证B.现金付款凭证C.银行存款收款凭证D.银行存款付款凭证7.下列各项中，属于活页式账簿和卡片式账簿适用范围的是（）A.总分类账簿B.明细日记账C.序时账D.现金日记账8.下列各项中，属于“原材料”明细账采用的账簿格式是（）A.三栏式明细分类账B.活页式账簿C.数量金额式明细分类账D.多栏式明细分类账9.下列各项中，属于记账凭证核算形式主要特点的是（）A.直接根据各种记账凭证逐笔登记总分类账B.根据科目汇总表登记总分类账C.根据汇总记账凭证登记总分类账D.根据多栏式明细分类账登记总分类账10.在编制记账凭证时，要求会计科目对应关系为一个借方科目和一个贷方科目相对应，是为了适应下列（）要求A.编制汇总记账凭证B.登记总分类账C.登记日记账D.编制科目汇总表三、多项选择题1.下列凭证中，属于原始凭证的有（）A.制造费用分配表B.收料单C.发货票D.工资汇总表E.付款凭证2.原始凭证的审核包括（）A.原始凭证所记录的经济业务是否符合国家有关政策、法令、制度以及计划的规定B.原始凭证所记录的经济业务是否与实际情况相符C.应填写的项目是否已填写齐全D.文字和数字是否正确E.有关人员是否已签章3.记账凭证的基本内容包括（）A.凭证的名称B.填制凭证的日期C.凭证的编号D.经济业务内容的摘要E.会计科目4.三栏式明细分类账的账页格式适用于（）A.管理费用明细账B.原材料明细账C.预提费用明细账D.预收账款明细账E.应收账款明细账5.数量金额式明细账的账页格式适用于（）A.库存商品明细账B.生产成本明细账C.应付账款明细账D.原材料明细账E.固定资产明细账6.下列错误可用划线更正法的有（）A.结账前，发现记账凭证无误，但账簿记录有误B.发现记账凭证金额错误，并已登记入账C.现记账凭证金额错误，原始凭证无误，尚未登记入账D.发现记账凭证科目错误，并已登记入账E.发现记账凭证无误，但登记入账时发生错误7.总分类账和所属明细账的平行登记应满足的要求有（）A.会计期间一致B.借贷方向一致C.账簿相同D.金额相等E.原始依据相同8.会计核算形式有（）A.记账凭证核算形式B.科目汇总表核算形式C.总账核算形式D.原始凭证核算形式E.汇总记账凭证核算形式9.采用科目汇总核算形式，月末与总分类账进行核对的账目有（）A.现金日记账B.银行存款日记账C.各种明细分类账D.科目汇总表E.记账凭证10.记账凭证核算形式所适用的情况（）A.规模小B.业务量少C.凭证不多D.业务复杂E.手续繁多四、判断题1.一切会计凭证都是登记账簿的依据（）2.记账凭证是在经济业务发生时取得或填制的，用以记录和证明经济业务的发生或完成情况的依据（）3.汇总原始凭证也属于原始凭证的范围（）4.只有经审核无误的原始凭证，才能作为登记明细账和编制记账凭证的依据（）5.为简化核算，可以将类似的经济业务汇总编制一张汇总原始凭证（）6.现金日记账和银行存款日记账必须采用订本式账簿，并按顺序为每一张账页编号（）7.多栏式明细分类账，一般适用于债权、债务结算户的明细分类账（）8.记账以前，发现记账凭证中应借、应贷的会计科目有误，应采用红字更正法更正（）9.科目汇总表核算形式下，总分类账需逐日逐笔登记（）10.采用汇总记账凭证核算形式，“银行存款”总账是根据汇总银行存款收款凭证和汇总银行存款付款凭证的合计数登记（）五、简答题1.简述填制和审核会计凭证的作用2.简述填制原始凭证的要求3.简述设置和登记账簿的意义4.简述登记账簿的规则5.简述更正错账的方法6.简述对账工作的主要内容7.简述结账过程的内容和程序8.简述记账凭证核算形式的基本内容9.简述科目汇总表核算形式的基本内容10.简述汇总记账凭证核算形式的主要特点、优缺点及适用范围六、计算题1.A企业6月发生如下经济业务：（1）向银行存入5万元（2）职工出差发生差旅费1万元，原预借8000元，补现金2000元（3）销售产品10万元，款项尚未收到（4）结转本月完工成本20万元（5）计提固定资产折旧费5万元，其中产品成本负担3万元，管理费用负担2万元（6）以银行存款支付材料采购费1万元（7）预付下季度租金3万元（8）预提本月车间固定资产修理费8000元要求：根据上列经济业务编制会计分录，说明应编制何种原始凭证以及填制何种记账凭证。

会计英语第四版第三章课后题答案1、—How do you find（）birthday party of the Blairs? —I should say it was __________ complete failure．[单选题] *A．a; aB. the ; a(正确答案)C．a; /D．the; /2、Before you quit your job, （）how your family will feel about your decision. [单选题] *A. consider(正确答案)B. consideringC. to considerD. considered3、Mary is interested ______ hiking. [单选题] *A. onB. byC. in(正确答案)D. at4、79．On a ________ day you can see the city from here. [单选题] * A．warmB．busyC．shortD．clear(正确答案)5、Mary _____ be in Paris. I saw her just now on campus. [单选题] *A. mustn'tB. can't(正确答案)C. need notD. may not6、He spoke too fast, and we cannot follow him. [单选题] *A. 追赶B. 听懂(正确答案)C. 抓住D. 模仿7、He was born in Canada, but he has made China his _______. [单选题] *A. familyB. addressC. houseD. home(正确答案)8、Yesterday I _______ a book.It was very interesting. [单选题] *A. lookedB. read(正确答案)C. watchedD. saw9、You could hardly imagine _______ amazing the Great Wall was. [单选题] *A. how(正确答案)B. whatC. whyD. where10、( ) The salesgirls in Xiushui Market have set a good example______us in learning English. [单选题] *A. to(正确答案)B. forC. withD. on11、7．—________ is the Shanghai Wild Animal Park?—It’s 15km east of the Bund. [单选题] *A．WhoB．WhatC．WhenD．Where (正确答案)12、一Mary wants to invite you to see the movie today. 一I would rather she（B）me tomorrow. [单选题] *A.tellsB. told (正确答案)C. would tellD. had told13、( ) What she is worried __ is ____ her daughter is always addicted to chatting online./; that [单选题] *A /; thatB of thatC about that(正确答案)D about what14、40．—________ apples do we need to make fruit salad?—Let me think…We need three apples. [单选题] *A．How longB．How oftenC．How muchD．How many(正确答案)15、--Jenny, what’s your favorite _______?--I like potatoes best. [单选题] *A. fruitB. vegetable(正确答案)C. drinkD. meat16、He gathered his courage and went on writing music. [单选题] *A. 从事B. 靠······谋生C. 继续(正确答案)D. 致力于17、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well18、At last the plane landed at the Beijing Airport safely. [单选题] *A. 平稳地B. 安全地(正确答案)C. 紧急地D. 缓缓地19、74．No person （）carry a mobile phone into the examination room during the national college Entrance Examinations．[单选题] *A.shall(正确答案)B.mustC.canD.need20、I like this house with a beautiful garden in front, but I don't have enough money to buy _____. [单选题] *A. it(正确答案)B. oneC. thisD. that21、It is an online platform _____ people can buy and sell many kinds of things. [单选题] * A．whenB. where(正确答案)C．thatD．which22、This girl is my best friend, Wang Hui. ______ English name is Jane.（）[单选题] *A. HeB. HisC. SheD. Her(正确答案)23、He was?very tired，so he stopped?_____ a rest. [单选题] *A. to have(正确答案)B. havingC. haveD. had24、One effective（）of learning a foreign language is to study the language in its cultural context. [单选题] *A. approach(正确答案)B. wayC. mannerD. road25、Every means _____ but it's not so effective. [单选题] *A. have been triedB. has been tried(正确答案)C. have triedD. has tried26、45．—Let's make a cake ________ our mother ________ Mother's Day.—Good idea. [单选题] *A．with; forB．for; on(正确答案)C．to; onD．for; in27、We had a party last month, and it was a lot of fun, so let's have _____ one this month. [单选题] *A.otherB.the otherC.moreD.another(正确答案)28、I hadn't realized she was my former teacher _____ she spoke [单选题] *A. asB. sinceC. until(正确答案)D. while29、Can I _______ your order now? [单选题] *A. makeB. likeC. giveD. take(正确答案)30、I am worried about my brother. I am not sure _____ he has arrived at the school or not. [单选题] *A. whether(正确答案)B. whatC. whenD. how。

会计英语一、听力Three key (1) financial statements represent the essentials in obtaining these information. They are the (2) balance sheet, the (3) income statement and the (4) cash flow statement . Financial statements are usually prepared by the companies on the (5) accounts . And they may be (6) reviewed or (7) audited and (8) certified for the (9) accuracy by outside the client firms. All (10) public traded companies are required to (11) publish financial statements. Most other businesses supply them as well. Financial statements are truly the language of business. In this program, we will follow two (12) managers as they assess the (13) financial help of two restaurants that they candidate for the (14) potential purchase or (15) acquisition . The story we will see is an imaginary one. The lessons are very real. You will learn how to use financial data to read the tales of these two restaurants. Most important, the lessons learnt can be applied to other businesses as well.The types of course work that we would look for when we are hiring someone straight out of undergraduate would be 1.__accounting_and 2.___finance_, because it provides a terminology. It allows us to communicate things quickly in a terminology we understand. People who have the detail-oriented approach to understand the 3._financial__statements__ from an 4. _accounting_perspective_. And also understand you know, the difference between the accounting statement, which is a 5._snapshot(快门)_ of what is going on now, and the financial type of 6. _forecast__ that allow us to then 7._project________ and think about how those financial statements are going to change going forward based on the things that the company is doing. That is the combination we are looking for, is being able to 8.___ understand the data___. But then being able to be flexible enough to look forward and think about how that data is going to change as the company 9.evolves. So it is very much a combination of accounting and finance. And again, to stress the written communication and the oral communication is just vital because people have to understand your analysis before they are going to be willing to 10._invest___on it.二、单选题1. Which of the following service involves providing an independent report on the appropriateness of financial statements? （A）A. AuditB. TaxC. ConsultingD. Budgeting2. Which of the following is a liability account?（C）A. Prepaid InsuranceB. Intangible AssetsC. Salaries PayableD. Accumulated Depreciation3、W hich of the following is a contra asset account?（C）A、InventoryB、GoodwillC、Accumulated DepreciationD、Retained Earnings4、Which of the following belongs to the current assets?（D）a.Long-term investmentb. Plant and equipmentc. Intangible assetsd. Inventory5、W hich of the following belongs to the long-term liabilities?（C）A、Retained earningsB、Capital stockC、Dividend payableD、Bonds payable6、Financial statement does not include ( D)A、lance sheetB、come statementC、sh flow statementD、king sheet7、profit-making business operating as a separate legal entity and in which ownershipis divided into shares of stock is known as a:（D）A. proprietorship.B. service business.C. partnership.D. corporation.8、2. If revenue was $45,000, expenses were $37,500, and the owner’s withdrawalswere $10,000, the amount of net income or net loss would be:（B）A. $45,000 net income.B. $7,500 net income.C. $37,500 net loss.D. $2,500 net loss.9、Which of the following items represents a deferral?（A）A. Prepaid insuranceB. Wages payableC. Fees earnedD. Accumulated depreciation10、If the estimated amount of depreciation on equipment for a period is $2,000, theadjusting entry to record depreciation would be:（C）A. debit Depreciation Expense, $2,000; credit Equipment,$2,000.B. debit Equipment, $2,000; credit Depreciation Expense,$2,000.C. debit Depreciation Expense, $2,000; credit Accumulated Depreciation,$2,000.D. debit Accumulated Depreciation, $2,000; credit Depr eciation Expense,$2,000.11、Which of the following accounts would not be closed to the income summaryaccount at the end of a period?（D）A. Depreciation ExpenseB. Wages ExpenseC. Rent ExpenseD. Accumulated Depreciation12、Which of the following is an example of an intangible asset?（D）A. PatentsB. GoodwillC. CopyrightsD. All of the above三、计算题（关于会计投资、筹资活动的现金流量）(2) Compute the net cash used (provided) by financing activities.Net cash provided by investing activities =81000-37000-53000=91000Net cash used by financing activities =47000-40000-85000-1000000= -78000四、填空题1、填字母（交易与相应的分类对上号）2、填数字（成本流转假设）——计算P553、排序题A. To record receipt of unearned revenue.B. To record this period’s earning of prior unearned revenue.C. To record payment of an accrued expense.D. To record receipt of an accrued revenue.E. To record an accrued expense.F. To record an accrued revenue.G. To record this period’s use of a prepaid expense.五、论述题（一）、chapter10(课本上96~97页)1、The factors that are directly relevant to an analysis of business performance:(1)、the size of the business(2)、the business risk(3)、the economic environment(4)、Industry trends ,effects of changes in technology2、The information that the public company provided includes:(1)、Chairman’s statement(2)、Director s’ report(3)、the balance sheet(4)、Statements of income and changes in equity(5)、Statement of cash flows(6)、Notes to the statements(7)、Auditors’ report(8)、External sources（二）、交易效果题（即资产、负债、所有者权益的增减问题）例：Describe the effects of each of the following business transactions on assets, liabilities and owners’equity.(1). Bought equipment on credit.(2). Paid salaries to employees.(3). Sold services for cash.答案：(1). Increase both asset and liability.(2). Decrease both asset and liability.(3). Increase both asset and owners’equity.知识点：第一章：1、Two objectives of financial statements（P5）会计目标2、Underlying Assumptions (P6)第三章：1、Financial statement consists (P19)财务报表的组成2、资产、负债、所有者的构成（P19~P20）——table 3-33、the format of balance sheet: the account form and the report (区别)例：In the report form,(报告式) the assets are listed on the left side of the page and liabilities and owner’s equity on the right side .(其中report form 应该是account form)*4、income Statement (P22-23)5、Three Categories of Cash Flows (区别)(P26)1、Investing activities2、Financing activities3、Operating activities第四章1、Accounting Equation: asset=liabilities+equity(P33)2、复式记账法（double-Entry Bookkeeping）的含义(P33)Debits must equal credits3、会计循环（Accounting Cycle）——排序题（P35）理解：过账、结账分录、试算平衡表、结账后试算平衡表的含义4、Accruals and deferrals adjustments 应计和递延项目的含义及能简单的区分它们5、close temporary accounts （P45）了解下期末的结算。

Chapter 3Operating Decisions and the Accounting SystemANSWERS TO QUESTIONS1. A typical business operating cycle for a manufacturer would be asfollows: inventory is purchased, cash is paid to suppliers, the productis manufactured and sold on credit, and the cash is collected from thecustomer.2. The time period assumption means that the financial condition andperformance of a business can be reported periodically, usually everymonth, quarter, or year, even though the life of the business is muchlonger.3. Net Income = Revenues + Gains - Expenses - Losses.Each element is defined as follows:Revenues -- increases in assets or settlements of liabilities fromongoing operations.Gains -- increases in assets or settlements of liabilities fromperipheral transactions.Expenses -- decreases in assets or increases in liabilities from ongoing operations.Losses -- decreases in assets or increases in liabilities fromperipheral transactions.4.Both revenues and gains are inflows of net assets. However, revenuesoccur in the normal course of operations, whereas gains occur from transactions peripheral to the central activities of the company. An example is selling land at a price above cost (at a gain) for companies not in the business of selling land.Both expenses and losses are outflows of net assets. However, expenses occur in the normal course of operations, whereas losses occur from transactions peripheral to the central activities of the company. An example is a loss suffered from fire damage.5. Accrual accounting requires recording revenues when earned and recordingexpenses when incurred, regardless of the timing of cash receipts or payments. Cash basis accounting is recording revenues when cash is received and expenses when cash is paid.6. The four criteria that must be met for revenue to be recognized underthe accrual basis of accounting are (1) delivery has occurred or services have been rendered, (2) there is persuasive evidence of an arrangement for customer payment, (3) the price is fixed or determinable, and (4) collection is reasonably assured.7. The expense matching principle requires that expenses be recorded whenincurred in earning revenue. For example, the cost of inventory sold during a period is recorded in the same period as the sale, not when the goods are produced and held for sale.8. Net income equals revenues minus expenses. Thus revenues increase netincome and expenses decrease net income. Because net income increases stockholders’ equity, revenues increase stockholders’ equity and expenses decrease it.9. Revenues increase stockholders’ equity and expenses decreasestockholders’ equity. To increase stockholders’ equity, an account must be credited; to decrease stockholders’ equity, an account must be debited. Thus revenues are recorded as credits and expenses as debits.10.11.12.13.Total net profit margin ratio is calculated as Net Income Net Sales(or Operating Revenues). The net profit margin ratio measures how much of every sales dollar is profit. An increasing ratio suggests that the company is managing its sales and expenses effectively.ANSWERS TO MULTIPLE CHOICE1. c2. a3. b4. b5. c6. c7. d8. b9. a10. bAuthors' Recommended Solution Time(Time in minutes)* Due to the nature of this project, it is very difficult to estimate the amount of time students will need to complete the assignment. As with any open-ended project, it is possible for students to devote a large amount of time to these assignments. While students often benefit from the extra effort, we find that some become frustrated by the perceived difficulty of the task. You can reduce student frustration and anxiety by making your expectations clear. For example, when our goal is to sharpen research skills, we devote class time discussing research strategies. When we want the students to focus on a real accounting issue, we offer suggestions about possible companies or industries.MINI-EXERCISESM3–1.TERMG(1)LossesC(2)Expense matchingprincipleF(3)RevenuesE(4)Time period assumptionB(5)Operating cycleM3–2.Cash Basis Income StatementAccrual Basis Income StatementRevenues:Cash salesCustomer deposits $8,0005,000Revenues:Sales tocustomers$18,000Expenses:Inventory purchases Wages paid 1,000900Expenses:Cost of salesWages expenseUtilitiesexpense9,000900 300Net Income $11,100Net Income$7,800M3–3.Revenue Account Affected Amount of Revenue Earned in JulyM3–4.Expense Account Affected Amount of Expense Incurred in JulyM3–5.a.Cash (+A)...........................................15,000Games Revenue (+R, +SE)..........................15,000b.Cash (+A)...........................................3,000Accounts Receivable (+A)............................5,000 Sales Revenue (+R, +SE)..........................8,000c.Cash (+A)...........................................4,000Accounts Receivable (A)........................4,000d.Cash (+A)...........................................2,500Unearned Revenue (+L)............................2,500 M3–6.e.Cost of Goods Sold (+E, SE).......................6,800Inventory (A)..................................6,800f.Accounts Payable (–L) (800)Cash (A) (800)g.Wages Expense (+E, SE)............................3,500Cash (A).......................................3,500h.Insurance Expense (+E, SE) (500)Prepaid Expenses (+A)...............................1,00 Cash (A).......................................1,500i.Repairs Expense (+E, SE) (700)Cash (A) (700)j.Utilities Expense (+E, SE) (900)Accounts Payable (+L) (900)M3–7.Balance Sheet Income StatementTransaction (c) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.M3–8.Balance Sheet Income Statement+1,000i.–700NE–700NE+700–700 j.NE+900–900NE+900–900Transaction (h) results in an increase in an asset (prepaid expenses) and a decrease in an asset (cash). Therefore, the net effect on assets is 500.M3–9.Craig’s Bowling, Inc.Income StatementFor the Month of July 2014Revenues:Games revenue$15,000Sales revenue8,000Total revenues23,000 Expenses:Cost of goods sold6,800Utilities expense900Wages expense3,500Insurance expense500Repairs expense700Total expenses 12,400 Net income$ 10,600M3–10.M3–11.These results suggest that Jen’s Jewelry Company earned approximately $ for every dollar of revenue in 2015, and over time, the ratio has improved. Jen’s has become more effective at managing sales and expenses.As additional analysis:Between 2013 to 2014 and 2014 to 2015, sales have increased at a lower percentage than net income. This suggests that the company has been more effective at controlling expenses than generating revenues.EXERCISESE3–1.TERMK (1) ExpensesE (2) GainsG (3) Revenue realization principleI (4) Cash basis accountingM (5) Unearned revenueC (6) Operating cycleD (7) Accrual basis accountingF (8) Prepaid expensesJ (9) Revenues Expenses = Net IncomeL(10) Ending Retained Earnings =Beginning Retained Earnings + Net Income DividendsDeclaredE3–2.Req. 1Cash Basis Income StatementAccrual Basis Income StatementRevenues:Cash salesCustomer deposits$500,000 70,000Revenues:Sales tocustomers$750,00Expenses:Inventory purchases Wages paidUtilities paid90,000180,30017,200Expenses:Cost of salesWages expenseUtilitiesexpense485,000184,00019,130Net Income$282,500 Net Income$61,870Req. 2Accrual basis financial statements provide more useful information to external users. Financial statements created under cash basis accounting normally postpone ., $250,000 credit sales) or accelerate ., $70,000 customer deposits) recognition of revenues and expenses long before or after goods and services are produced and delivered (until cash is received or paid). They also do not necessarily reflect all assets or liabilities of a company on a particular date.E3–3.ActivitRevenue AccountAmount of RevenueyE3–4.Activity Expense Account Affected Amount of ExpenseE3–5.Balance Sheet Income StatementTransaction (k) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.* A loss affects net income negatively, as do expenses.E3–6.Balance Sheet Income StatementTransaction (f) results in an increase in an asset (property, plant, and equipment) and a decrease in an asset (cash). Therefore, there is no net effect on assets.E3–7.(in thousands)a.Plant and equipment (+A) (636)Cash (A) (636)Debits equal credits. Assets increase and decrease by the same amount.b.Cash (+A) (181)Short-term notes payable (+L) (181)Debits equal credits. Assets and liabilities increase by the sameamount.c.Cash (+A) ..........................................Accounts receivable (+A) ........................... 10,765 28,558Service revenue (+R, +SE) ...................... 39,323 Debits equal credits. Revenue increases retained earnings (part of stockholders' equity). Stockholders' equity and assets increase by the same amount.E3–7. (continued)d.Accounts payable (L) ............................. 32,074Cash (A) ..................................... 32,074 Debits equal credits. Assets and liabilities decrease by the sameamount.e.Inventory (+A) ..................................... 32,305Accounts payable (+L) .......................... 32,305 Debits equal credits. Assets and liabilities increase by the sameamount.f.Wages expense (+E, SE) ........................... 3,500Cash (A) ..................................... 3,500 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.g.Cash (+A) .......................................... 39,043Accounts receivable (A) ..................... 39,043 Debits equal credits. Assets increase and decrease by the same amount.h.Fuel expense (+E, SE) (750)Cash (A) (750)Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.i.Retained earnings (SE) (597)Cash (A) (597)Debits equal credits. Assets and stock holders’ equity decrease by the same amount.j.Utilities expense (+E, SE) (68)Cash (A) ..................................... Accounts payable (+L) .......................... 55 13Debits equal credits. Expenses decrease retained earnings (part of stockholders' equity). Together, stockholders' equity and liabilities decrease by the same amount as assets.E3–8.Req. 1a.Cash (+A)...................................... 2,300,000Short-term note payable (+L)............. 2,300,000 Debits equal credits. Assets and liabilities increase by the sameamount.b.Equipment (+A)................................. 98,000Cash (A)............................... 98,000 Debits equal credits. Assets increase and decrease by the same amount.c.Merchandise inventory (+A)..................... 35,000Accounts payable (+L).................... 35,000 Debits equal credits. Assets and liabilities increase by the sameamount.d.Repairs (or maintenance) expense (+E, SE).... 62,000Cash (A)............................... 62,000 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.e.Cash (+A)...................................... 390,000Unearned pass revenue (+L)............... 390,000 Debits equal credits. Since the season passes are sold before VailResorts provides service, revenue is deferred until it is earned.Assets and liabilities increase by the same amount.f. Two transactions occur:(1) Accounts receivable (+A) (800)Ski shop sales revenue (+R, +SE) (800)Debits equal credits. Revenue increases retained earnings (a part of stockholders' equity). Stockholders' equity and assets increase by the same amount.(2) Cost of goods sold (+E, SE) (500)Merchandise inventory (A) (500)Debits equal credits. Expenses decrease retained earnings (a part of stockholders' equity). Stockholders' equity and assets decrease by the same amount.E3–8. (continued)g.Cash (+A)...................................... 320,000Lift revenue (+R, +SE)................... 320,000 Debits equal credits. Revenue increases retained earnings (a part ofstockholders' equity). Stockholders' equity and assets increase by thesame amount.h.Cash (+A)...................................... 3,500Unearned rent revenue (+L)............... 3,500 Debits equal credits. Since the rent is received before the townhouseis used, revenue is deferred until it is earned. Assets and liabilitiesincrease by the same amount.i. Accounts payable (L)......................... 17,500Cash (A)............................... 17,500 Debits equal credits. Assets and liabilities decrease by the sameamount.j.Cash (+A) (400)Accounts receivable (A) (400)Debits equal credits. Assets increase and decrease by the same amount.k.Wages expense (+E, SE)....................... 245,000Cash (A)............................... 245,000 Debits equal credits. Expenses decrease retained earnings (a part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.Req. 2Accounts ReceivableE3–9.2/1Rent expense (+E, SE) (275)Cash (A) (275)2/2Fuel expense (+E, SE) (490)Accounts payable (+L) (490)2/4Cash (+A) (820)Unearned revenue (+L) (820)2/7Cash (+A) (910)Transport revenue (+R, +SE) (910)2/10Advertising expense (+E, SE) (175)Cash (A) (175)2/14Wages payable (L) ................................ 2,300 Cash (A) ............................... 2,3002/18Cash (+A) ..........................................Accounts receivable (+A) ........................... 1,600 2,200Transport revenue (+R, +SE) .............. 3,8002/25Parts supplies (+A) ................................ 2,550 Accounts payable (+L) .................... 2,5502/27Retained earnings (SE) (200)Dividends payable (+L) (200)E3–10.Req. 1 and 2CashAccounts ReceivableSuppliesEquipmentLandBuildingAccounts PayableUnearned Fee Revenue Note PayableCommon StockAdditional Paid-inCapitalRetained EarningsRebuilding FeesRevenueRent RevenueWages Expense Utilities ExpenseItem (f) is not a transaction; there has been no exchange.E3–10. (continued)Req. 3Net income using the accrual basis of accounting:Revenues$19,850($19,000 + $850)– Expenses 16,900($16,500 + $400)Net Income$ 2,950(accrual basis)Assets=Liabilities+Stockholders’Equity $12,090$ 7,700 $ 1,70024,800 4,440 7,8202,460 48,500 9,36010,420 2,950 netincome7,40025,300$82,470$60,640$21,830Req. 4Net income using the cash basis of accounting:Cash receipts$27,650(transactions a through d)– Cash disbursements 19,760(transactions g, i, and k)Net Income$ 7,890(cash basis)Cash basis net income ($7,890) is higher than accrual basis net income ($2,950) because of the differences in the timing of recording revenues versus receipts and expenses versus disbursements between the two methods. The $7,800 higher amount in cash receipts over revenues includes cash received prior to being earned (from (b), $600) and cash received after being earned (in (d), $7,200). The $2,860 higher amount in cash disbursements over expenses includes cashpaid after being incurred in the prior period (in (g), $2,300), plus cash paid for supplies to be used and expensed in the future (in (k), $960), less an expense incurred in January to be paid in February (in (e), $400).STACEY’S PIANO REBUILDING COMPANYIncome Statement (unadjusted)For the Month Ended January 31, 2014 Operating Revenues:Rebuilding fees revenue$ 19,000 Total operating revenues19,000 Operating Expenses:Wages expense16,500 Utilities expense400 Total operating expenses16,900 Operating Income2,100 Other Item:Rent revenue850 Net Income$ 2,950Req. 1 and 2Cash Accounts Receivable SuppliesEquipment Building Accounts PayableNote PayableMortgage PayableCommon StockAdditional Paid-in Capital Retained EarningsFood Sales RevenueCatering SalesRevenueSupplies ExpenseUtilities Expense Wages ExpenseFuel ExpenseE3–14.Req. 1TRAVELING GOURMET, INC.Income Statement (unadjusted)For the Month Ended March 31, 2014 Revenues:Food sales revenueCatering sales revenueTotal revenues Expenses:Supplies expenseUtilities expenseWages expenseFuel expenseTotal costs and expenses$ 11,900 4,20016,100 10,8304206,280363 17,893Net Loss$ (1,793) Req. 2TransactionO, I, or F Activity(or No Effect) onStatement of CashFlows Direction and Amountof EffectReq. 3The company generated a small loss of 1,793 during its first month of operations, before making any adjusting entries. The adjusting entries for use of the building and equipment and interest expense on the borrowing will increase the loss. Cash flows from operating activities were also negative at $2,973 (= + 11,900 + 2,600 – 10,830 – 363 – 6,280) . So far the company does not appear to be successful, but it is only in its first month of operating a retail store. If sales can be increased without inflating fixed costs (particularly salaries expense), the company may soon turn a profit. It is not unusual for small businesses to report a loss or have negative cash flows from operations as they start up operations.E3–15.Req. 1Transaction Brief Explanationa Issued 10,000 shares of common stock to shareholders for$82,000 cash.b Purchased store fixtures for $15,400 cash.c Purchased $24,800 of inventory, paying $6,200 cash and thebalance on account.d Sold $14,000 of goods or services to customers, receiving$9,820 cash and the balance on account. The cost of the goodssold was $7,000.e Used $1,480 of utilities during the month, not yet paid.f Paid $1,300 in wages to employees.g Paid $2,480 in cash for rent, $620 related to the current monthand $1,860 related to future months.h Received $3,960 cash from customers, $1,450 related to currentsales and $2,510 related to goods or services to be provided inthe future.Req. 2Kate’s Kite CompanyIncome StatementFor the Month Ended April 30, 2014Sales RevenueExpenses:Cost of salesWages expenseRent expenseUtilities expenseTotal expenses$ 15,450 7,0001,300620 1,480 10,400Net Income$ 5,050E3–15. (continued)Kate’s Kite CompanyBalance SheetAt April 30, 2014Assets Liabilities and Shareholders’EquityCurrent Assets:Current Liabilities:Cash$70,400Accounts payable$20,080 Accounts receivable4,180Unearned revenue2,510 Inventory17,800 Total currentliabilities22,590Prepaid expenses1,860Shareholders’ Equity:Total current assets94,240Common stock10,000 Store fixtures15,400Additional paid-in capital72,000Retained earnings5,050Total shareholders’equity87,050Total Assets$109,640Total Liabilities &Shareholders’ Equity$109,64E3–16. Req. 1。

《会计英语》课程教学大纲课程编号：一、课程说明1. 课程代码2. 课程类别专业选修课3. 适应专业及课程性质财务管理专业专业选修本大纲适用于财务管理、会计学及相关专业。

《会计英语》是财务管理及相关专业的选修专长课之一，也是财务会计专业知识结构中的衍生部分。

《会计英语》是基于本土实际情况,并结合相应市场与企业需求开设一门面向国际化的实用性课程。

4. 课程目的(1)课程是在《中级财务会计》的基础上 , 以企业会计人员岗位能力为核心，对会计从业人员专业英语术语及会计循环处理能力的培养为主体。

为将来的实际工作奠定理论基础和一定的职业技能。

(2)通过该课程学习使学生能掌握常用会计英语表达的习惯并运用英语做出相应财务分析能力。

(3)培养学生运用互联网及阅读相关会计英语书籍能力，拓展会计知识,并具有并翻译相关英语文章能力。

(4)5. 学时与学分本课程课内学时为36学时，学分为2。

采用现代多媒体教学及专题讨论形式相结合,作业与相关实践不少4学时。

6. 建议先修课程本课程的先修基础课程为《大学英语》及专业相关课程《基础会计学》、《成本会计》、《管理会计》和《财务管理》。

二、课程教学基本内容及要求（1）会计概述 An overview of accounting计划学时：2 学时基本要求：(1)掌握会计定义与种类(2)掌握会计要素的确认和计量要求(3)掌握会计的基本前提假设(4)掌握会计信息质量教学重点及难点：(1)重点：会计要素的确认和计量；会计信息质量(2)难点：会计的基本前提假设基本内容：(1)会计与会计职业(2)会计假设(3)会计确认和计量(4)会计质量特征思考题：1.How does the job of a bookkeeper differ from that of an accountant?2.Why are ethics crucial in accounting？3.What is the basic requirement of accrual basis of accounting? What other accounting concepts or principles does this assumption interrelate?4.What does matching principle mean? Why is it important to income measurement?（2）会计循环 Accounting cycle计划学时：6 学时基本要求：(1)掌握恒等式与复式记账会计术语英语表达(2)掌握会计循环基本过程(3)掌握日记帐、总分类帐(4)掌握结账与试算平衡表编制教学重点及难点：(1)重点：会计循环基本过程；掌握日记帐、总分类帐(2)难点：结账与试算平衡表编制基本内容：(1)会计等式及复式记账法(2)会计循环概述(3)日记帐及总分类帐(4)调整分录与试算平衡思考题：1.What is the significance of introducing 'accounts' in accounting?2.Describe the difference between an unadjusted trial balance, an adjusted trial balance , and a post-closing trial balance.3.At what stage of accounting cycle are the journals used ?4.Discuss the significance of using subsidiary ledgers.5.Specify the types of adjustments that need to be made at the end of each accounting period.6.What are the major steps in preparing closing entries?7.Explain the uses of the trial balance.（3）财务报表 Financial statements计划学时：6 学时基本要求：(1)掌握资产负债表英语表达(2)掌握利润及现金流量表表达(3)掌握财务报表附注(4)运用财务指标进行财务状况分析教学重点及难点：(1)重点：会计报表（资产负债表，利润表，现金流量表）英语表达形式(2)难点：运用相关财务指标分析基本内容：(1)资产负债表(2)利润表(3)现金流量表(4)财务报表附注(5)财务报表分析思考题：1.Briefly describe the significance of financial statements.2.In what sense does the balance sheet be arranged?3.How can the items of an income statement be classified?4.What are the principal sources of debits and credits to Retained Earnings?5.Explain the difference between the direct and indirect methods of preparing cash flow statements .6.What are the widely used ratios? How to calculate them and what do they indicate or measure?课内实践活动计划学时：4 学时1.实践内容：阿兹利康公司财务报表分析/Financial statements analysis of AstraZeneca2.课内实践目的：通过课内实践学习学生应：1.理解相关外文年报资料2.掌握分析报告基本写作方法3.运用所学财务指标分析法对阿兹利康公司进行分析4.通过小组协作培养团队意识3.课内实践目的：（4）流动资产 Current Assets计划学时：4 学时基本要求：(1)掌握流动资产相关科目基本概念(2)理解现金管理与控制制度（Cash and Its control）应收帐款管理制度（Receivables Management）及存货管理制度(Inventory managements)(3)运用不同方法计算存货成本教学重点及难点：(1)重点：现金管理与控制制度应收帐款管理制度及存货管理制度(2)难点：存货成本计量基本内容：(1)现金及其控制(2)应收帐款(3)存货思考题：1.When do accounts receivables arise?2.Describe the procedures in which the requested balance of the allowance for doubtful accounts is determined by aging the accounts receivable.3.What is meant by cost flow assumption?（5）非流动资产与投资 Non-Current Assets and Investments计划学时：4 学时基本要求：(1)掌握非流动资产(Non-Current Assets)相关科目基本概念(2)掌握长期投资(Investments)相关科目基本概念(3)运用不同方法计算折旧教学重点及难点：(1)重点：非流动资产与长期投资相关科目英语表达(2)难点：折旧计算基本内容：(1)固定资产(2)固定资产折旧(3)无形资产思考题：1.How is the cost of plant and equipment determined?2.When are post-acquisition costs capitalized rather than expensed?3.What are the causes of depreciation?4.How should R&D costs be accounted for?（6）负债Liabilities计划学时：2 学时基本要求：(1)掌握流动负债(Current Liabilities)相关科目基本概念(2)掌握非流动负责(Non-current Liabilities)相关科目基本概念教学重点及难点：重点：流动负债相关科目英语表达非流动负责相关科目英语表达基本内容：(1)流动负债(2)非流动负责思考题：1.Define liability, current liability and non-current liability.2.What are bonds? Identify the types of bonds.（7）所有者权益 Owners’ Equity计划学时：2 学时基本要求：(1)掌握不同企业所有者权益核算(2)理解企业不同形式教学重点及难点：(1)重点：企业不同形式(2)难点：不同企业所有者权益核算基本内容：(1)企业组织形式(2)不同企业所有者权益核算思考题：1.Distinguish between par value and marked value.2.What is treasure stock. and why do companies acquire it ?（8）收入与费用 Revenues and expenses计划学时：2 学时基本要求：(1)掌握收入科目基本概念(2)掌握费用科目基本概念教学重点及难点：重点：收入科目英语表达费用科目英语表达基本内容：(1)收入(2)费用思考题：1. Clearly define expenses.2. What is the difference between direct expenses and indirect expenses?（9）其他相关会计 Other Accounting areas计划学时：1 学时基本要求：(1)掌握管理会计和成本会计基本概念(2)相关会计英语表达教学重点及难点：(1)管理会计和成本会计(2)相关会计职业及作用基本内容：(1)管理会计(2)成本会计(3)国际会计思考题：1.What is the purpose of cost accounting?2.Describe the role of management accounting in a business.（10）审计 Auditing计划学时：1 学时基本要求：(1)掌握审计流程(2)掌握内控制度教学重点及难点：(1)审计概念(2)审计流程(3)内部控制制度基本内容：(1)审计概论(2)审计流程(3)审计报告(4)内部控制思考题：1.Explain each type of audit procedures.三、课程学时分配本课程计划36学时，其中理论教学34学时，课内实践2学时。

会计英语第四版参考答案会计英语第四版参考答案会计英语是会计专业学生必修的一门课程，它旨在帮助学生掌握会计领域的专业术语和表达方式。

《会计英语第四版》是一本广泛使用的教材，其中包含了大量的习题和案例，供学生练习和巩固知识。

本文将为大家提供《会计英语第四版》的参考答案，希望对学习者有所帮助。

第一章：会计概述1. 会计的定义是什么？会计是一门研究经济活动并提供相关信息的学科，它通过记录、分类、汇总和报告财务信息，帮助用户做出经济决策。

2. 什么是会计要素？会计要素是构成会计信息的基本要素，包括资产、负债、所有者权益、收入和费用。

3. 会计的目标是什么？会计的目标是提供有关企业财务状况、经营成果和现金流量的信息，帮助用户做出正确的经济决策。

第二章：会计准则和规范1. 什么是会计准则？会计准则是规范会计信息记录和报告的原则和规则，它确保财务报表的准确性、可比性和可理解性。

2. 什么是国际财务报告准则（IFRS）？国际财务报告准则是由国际会计准则委员会制定的全球通用的会计准则，旨在提高财务报告的质量和可比性。

3. 什么是美国通用会计准则（US GAAP）？美国通用会计准则是美国财务会计准则委员会制定的会计准则，适用于在美国注册的公司。

第三章：资产负债表1. 什么是资产负债表？资产负债表是一份反映企业财务状况的报表，它列出了企业的资产、负债和所有者权益。

2. 资产负债表的基本公式是什么？资产负债表的基本公式是：资产=负债+所有者权益。

3. 什么是流动资产和非流动资产？流动资产是指在一年内可以变现或消耗的资产，如现金、应收账款等；非流动资产是指长期持有的资产，如固定资产和投资。

第四章：利润表1. 什么是利润表？利润表是一份反映企业经营成果的报表，它列出了企业的收入、费用和利润。

2. 利润表的基本公式是什么？利润表的基本公式是：利润=收入-费用。

3. 什么是毛利润和净利润？毛利润是指企业在销售产品或提供服务后剩余的金额，净利润是指扣除所有费用后的利润。

This problem provides practice in journals and ledgers.1. and 3. To save space, the year 20X8 is not shown in these accounts. All items dated 1/1 are the balances asof January 1, 20X8. Balances as of January 31, 20X8 are denoted with **.17,00017,100Accumulated Depreciation, Depreciation Expense,Depreciation Expense,Accumulated Depreciation2. Jan. 2 Cash 3,000Accounts receivable 3,000 Collections on account.Jan. 3 Cash 4,200Parts revenue 700Labor revenue 3,500 Services rendered.Jan. 3 Costs of parts sold 300Parts inventory 300 Cost of parts sold to customers.Jan. 7 Legal expenses 500Cash 500 Paid legal costs.Jan. 9 Parts inventory 900Accounts payable 900 Acquired parts on open account.Jan. 11 Wa ges expense 1,000Cash 1,000 Wa ges paid.Jan. 13 Repairs expense 500Cash 500 Repairs to truck.Jan. 19 Accounts receivable 3,600Parts revenue 800Labor revenue 2,800 Services rendered to hotel.Jan. 19 Cost of parts sold 500Parts inventory 500 Cost of parts sold to hotel.Jan. 24 Wa ges expense 1,300Cash 1,300 Wa ges paid.Jan. 27 Accounts payable 1,500Cash 1,500 Disbursements on account.Jan. 31 Rent expense 1,000Prepaid rent 1,000 Rent expense for January.Jan. 31 Depreciation expense, trucks 600Depreciation expense, equipment 200Accumulated dep., trucks 600Accumulated dep., equipment 200 Depreciation for January.Jan. 31 Gasoline expense 300Cash 300 Paid local service station for gas.Jan. 31 Wa ges expense 900Cash 900 Wa ges paid.3. Answered in conjunction w ith Requirement 1.4.See next page5. C1 Parts revenue 1,500Labor revenue 6,300Income summary 7,800C2 Income summary 7,100Cost of parts sold 800Wages expense 3,200Rent expense 1,000Legal expense 500Repairs expense 500Depreciation expense, trucks 600Depreciation expense, equipment 200Gasoline expense 300C3 Income Summary 700Retained income 7004. HA WKEY E APPLIANCE REPAIR SERVICE, INC.Trial BalanceJanuary 31, 20X8Cash $ 6,200Accounts receivable 4,600Parts inventory2,100Prepaid rent 1,000Trucks 36,000Equipment 8,000Accumulated depreciation, trucks $ 15,600 Accumulated depreciation, equipment 5,200 Accounts payable 2,300 Paid-in capital 17,000 Retained income 17,100 Parts revenue 1,500 Labor revenue 6,300 Cost of parts sold 800Wa ges expense 3,200Rent expense 1,000Legal expense 500Repairs expense 500Depreciation expense, trucks 600Depreciation expense, equipment 200Gasoline expense 300Totals $65,000 $65,0003-38 (35-40 min.) Amounts are in millions of dollars.Post.Ref. Debit Credit 1. a. Cash 2,100Revenues, company-ownedrestaurants 2,100 Cash salesb. Accounts and notes receivable 500Revenues from franchisedrestaurants 500 Fees due from independentowners of outletsc. Inventories 827Notes and accounts payable 827 Purchases on accountd. Cost of goods sold 820Inventories 820 Inventories solde. Depreciation expense 226Accumulated depreciation 226 Depreciation for yearf. Prepaid expenses 42Cash 42 Rents and insurance premiumsg. Operating expenses 37Prepaid expenses 37 Expirationsh. Other liabilities 148Cash 148 Disbursements to reduce liabilitiesi. Cash 590Accounts and notes receivable 590 Collectionsj. Notes and accounts payable 747Cash 747 Disbursements to creditorsk. Interest expense 100Cash 100 Disbursements for interestl. Operating expenses 1,510Cash 1,510 Outlays for miscellaneous expenses2. Beginning balance is 1/1/00. Ending balance is 12/31/00. Double rules are notdrawn for accounts containing a lone number. That number automatically servesas the ending balance.Notes andAccounts andRevenues, Company-Revenues from Prepaid Expenses Depreciation Expense Franchised(e) 226 (b) 500Property and3-38 (continued)3. McDONALD'S CORPORATIONTrial BalanceDecember 31, 2000(In Millions)Cash $ 563Accounts and notes receivable 618Inventories 90Prepaid expenses 367Property and equipment, at cost 22,451Other assets 3,085Accumulated depreciation $ 6,352 Notes and accounts payable 1,739 Other liabilities 9,537 Paid-in capital 1,305 Retained earnings 8,334 Revenues, company-ownedrestaurants 2,100 Revenues from franchisedrestaurants 500 Cost of goods sold 820Operating expenses 1,547Depreciation expense 226Interest expense 100Totals $29,867 $29,8673-39 (35-40 min.) Amounts are in millions of dollars.Post.Ref. Debit Credit 1. a. Inventories 1,750Accounts payable 1,750 Bought inventories on accountb1. Accounts receivable 2,500Sales 2,500 Sales on accountb2. Cost of goods sold 1,600Inventories 1,600 Cost of goods sold on accountc. Cash 2,550Accounts receivable 2,550 Collections from customersd. Accounts payable 1,650Cash 1,650 Disbursements to creditorse. Operating expenses 300Cash 300 Advertisingf. Prepaid expenses 20Cash 20 Rents and insuranceg. Operating expenses 18Prepaid expenses 18 Expirationsh. Other liabilities 110Cash 110 Pay ment in cashi. Interest expense 13Cash 13 Disbursements for interestj. Operating expenses 50Property and equipment, net 50 To record depreciationk. Cash 10Paid-in-capital 10 To record sale of shares2. Beginning balance is 1/1/00. Ending balance is 12/31/00. Double rules are not drawn for accountscontaining a lone number. That number automatically serves as the ending balance.605Property andOther Assets Interest(i) 133-39 (continued)3. KELLOGG COMPANYTrial BalanceDecember 31, 2000(In Millions)Cash $ 618Accounts receivable 629Inventories 654Property and equipment, net 2,591Prepaid expenses 2Other assets 834Accounts payable $ 405 Other liabilities 3,581 Paid-in capital 218 Retained earnings 605 Sales 2,500 Cost of goods sold 1,600Operating expenses 368Interest expense 13Totals $7,309 $7,3094. Cash increased because cash collected on accounts receivable greatly exceeded cash payments onaccounts payable and other cash disbursements.。

第二章交易分析和记录1.所有者投资借：现金贷：所有者名下的资本2.用现金采购物料借：物料贷：现金3.用现金购置设备借：设备贷：现金4.赊购物料借：物料贷：应付账款5.提供服务赚取现金借：现金贷：咨询费收入6.用现金支付费用借：租金费用贷：现金7.以赊销方式提供服务和出租设备借：应收账款贷：咨询费收入租金收入8.应收账款变现借：现金贷：应收账款9.分期支付应付账款借：应收账款贷：现金10.所有者提取现金借：所有者提取的资产贷：现金11.预收服务费借：现金Chapter 2Receive investment by OwnerCashOwner, CapitalPurchase Equipment for CashSuppliesCashPurchase Equipment for Cash EquipmentCashPurchase Supplies on CreditSuppliesAccounts PayableProvide Services for CashCashConsulting RevenuePayment of Expense in CashRent ExpenseCashProvide Consulting and Rental Services on Credit Accounts ReceivableConsulting RevenueRental RevenueReceipt of Cash on AccountCashAccounts ReceivablePartial Payment of Accounts Payable Accounts PayableCashWithdrawal of Cash by OwnerOwner, WithdrawalsCashReceipt of Cash for Future ServicesCash贷：预收咨询费收入12.预付保险费借：预收保险费贷：现金第三章调整账户和编制财务报表（一）预付（递延）费用1.调整分录（预付保险费）借：保险费用贷：预付保险费2.调整分录（物料）借：物料费用贷：物料3.调整分录（折旧）借：折旧费用贷：累计折旧——设备（二）预收（递延）收入4.调整分录（预收收入）借：预收咨询费收入贷：咨询费收入（三）应计费用5.调整分录（应付工资费用）借：工资费用贷：应付工资（四）应计收入6.调整分录（应急服务费收入）借：应收账款贷：咨询费收入第四章完成会计循环1.将收入账户的贷方余额结转至利润汇总账户借：咨询费收入租金收入（所有收入账户）贷：利润汇总（结平收入账户）Unearned Consulting RevenuePay Cash for Future Insurance Coverage Prepaid InsuranceCashChapter 3A. Prepaid (Deferred) Expensesa. Adjustment (Prepaid Insurance) Insurance ExpensePrepaid Insuranceb. Adjustment (Supplies)Supplies ExpenseSuppliesc. Adjustment (Depreciation) Depreciation ExpenseAccumulated Depreciation – EquipmentB. Unearned (Deferred) Revenuesd. Adjustment (Unearned Revenues) Unearned Consulting RevenueConsulting RevenueC. Accrued Expensee. Adjustment (Accrued Salaried Expense) Salaries ExpenseSalaries PayableD. Accrued Revenuef. Adjustment (Accrued Services Revenue) Accounts ReceivableConsulting RevenueChapter 4Step 1: Close Credit Balances in Revenue Accounts to Income SummaryConsulting RevenueRental Revenue（Revenue Accounts）Income SummaryTo close revenue accounts.2.将费用账户的借方余额结转至利润汇总账户借：利润汇总贷：折旧费用——设备工资费用保险费用租金费用物料费公共事业费用（所有费用账户）（结平费用账户）3.将利润汇总账户的余额结转至所有者权益账户借：利润汇总贷：所有者名下的资本（结平利润汇总账户）4.将所有者提取账户的余额结转至所有者权益账户借：所有者名下的资本贷：所有者提取的资产（结平所有者提取账户）第五章商业活动的会计核算永续盘存制（一）商品买卖交易（购货）1.购买待售商品借：库存商品贷：现金或应付账款2.支付进货的运费成本（装运地交货）借：库存商品贷：现金3.在折扣期内付款借：应付账款贷：库存商品现金4.记录进货退回或折让借：现金或应付账款贷：库存商品Step 2: Close Debit Balances in Expense Accounts to Income SummaryIncome SummaryDepreciation Expense – Equipment Salaries ExpenseInsurance ExpenseRent ExpenseSupplies ExpenseUtilities Expense(Expense Accounts)To close expense accounts.Step 3: Close Income Summary to Owner’s CapitalIncome SummaryOwner, CapitalTo close Income Summary account.Step 4: Close Withdrawals Account to Owner’s CapitalOwner, CapitalOwner, withdrawalsTo close the withdrawals account.Chapter 5Perpetual Inventory SystemA. Merchandising Transactions (Purchases)a. Purchasing merchandise for resale. Merchandise InventoryCash or Accounts Payableb. Paying freight costs on purchases. (FOB shipping point)Merchandise InventoryCashc. Paying within discount period. Accounts PayableMerchandise InventoryCashd. Recording purchase returns or allowances. Cash or Account Payable Merchandise Inventory（二）商品买卖交易（销货）1.销售商品借：现金或应收账款贷：销售收入借：商品销售成本贷：库存商品2.在折扣期内收到货款借：现金销售折扣贷：应收账款3.接受销售退回或给予销货折让借：销货退回与折让贷：现金或应收账款借：库存商品贷：商品销售成本4.支付销货的运输成本（目的地交货）借：运输费用贷：现金（三）商品交易事项（调整）1.调整存货损耗（当账面余额大于实物盘点额时）借：商品销售成本贷：库存商品（四）商品交易事项（结账）1.结转各临时性账户的贷方余额借：销售收入贷：利润汇总2.结转各临时性账户的借方余额借：利润汇总贷：销售退回与折让销售折扣商品销售成本运输费用其他费用※定期盘存制参见书本147页。