会计英语第四章

第一章财务管理总论Overview of Financial Man agement一、主要专业术语或概念中英文对照财务管理financial management财务管理的目标the goal of financial management关于企业财务目标的三种综合表述：利润最大化profit maximization (maximize profit)每股盈余最大化earnings per share maximization股东财富最大化stockholder (shareholder) wealth maximization利益相关者stakeholder股东stockholder/shareholder债权人creditor/bondholder顾客customer职工employee政府government股东价值的影响因素the factors that affect the stockholder value （2008注会财管教材P4图1-1）经营现金流量operating cash flows资本成本cost of capital销售及其增长/成本费用revenues and its growth/cost and expense资本投资/营运资本capital investment/working capital资本结构/破产风险/税率/股利政策capital structure/bankruptcy risk/tax rate/dividend policy经营活动operating activity投资活动investing activity筹资活动financing activity股东、经营者和债权人利益的冲突与协调Conflicts of interest between shareholders，managers and creditors and their reconciliationAn agency relationship(代理关系) exists whenever a principal (委托人) hires an agent（代理人）to act on their behalf。

会计英语会计英语⼀、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 be1.__accounting_and2.___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 the3._financial__statements__ from an4. _accounting_perspective_. And also understand you know, the difference between the accounting statement, which is a5._snapshot(快门)_ of what is going on now, and the financial type of6. _forecast__ that allow us to then7._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 company9.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 ownership is 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 withdrawals were $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, the adjusting 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 summary account 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。

第一章会计师，会计人员accountant会计，会计学accounting会计概念accounting concept会计要素accounting element会计主体accounting entity会计等式accounting equation会计期间accounting period会计信息accounting information会计原则accounting principle会计记录accounting record会计报告accounting report会计系统，会计制度accounting system权责发生制accrual-basis accounting充分披露adequate disclosure美国注册会计师协会American Institute of Certified Public Accountants(AICPA)分析程序analytical process资产asset审计auditing资产负债表balance sheet簿记员，记账员bookkeeper簿记bookkeeping企业，商业，经营business现金收付制cash-basis accounting注册会计师certified public accountants(CPAs)特许会计师chartered accountant中国注册会计师协会Chinese Institute of Certified Public Accountants(CICPA)客户，委托人client公司company稳健性conservatism一致性consistency主计长controller公司corporation成本会计cost accounting注册会计师事务所ＣＰＡｆｉｒｍｓ债务，欠款debt决策decision-making复式记账体系double-entry accounting system高级管理人，行政部门executive费用expense 财务会计financial accounting财务状况financial position财务报表financial statement公认会计原则generally accepted accounting principles(GAAP)预测forecast持续经营概念going-concern concept政府会计governmental accounting历史成本historical cost收益表，损益表income statement所得税申报表income tax returns无偿付能力的insolvent内部控制internal control国内税收署Internal Revenue Service (IRS) 解释，说明interpret存货inventory日记账journal司法部门jurisdiction负债liability管理会计management accounting管理咨询management advisory配比原则matching principle重要性materiality计量，衡量measure净收益net income净损失，净亏损net lose非营利组织nonprofit organization客观性原则objective principle经营成果operating results业主权益owner’s equity合伙企业partnership私营企业private businesses利润，盈利profit公共会计public accounting实现原则realization principle提供，提出render收入revenue证券交易管理委员会Cecurities and Exchange Commission(SEC)独资企业single proprietorship有偿付能力的solvent特定的tailored税法tax statute经济业务，交易transaction撤资，撤回withdrawal标准，尺度yardstick第二章账户account会计循环accounting cycle会计分录accounting entry会计程序accounting procedure应付账款accounts payable应收账款accounts receivable调整后试算表adjusted trial balance调整分录adjusting entry广告费用advertising expense结账后试算表after-closing trial balance分配、分摊allocate 或apportion余额balance资产负债表账户balance sheet account银行账单bank deposit slip原始分录账簿book of original entry计算calculate现金支出日记账cash payments journal现金收入日记账cash receipts journal支票存根check stub序时记录chronological record结账分录closing entry结账closing the accounts复合日记账分录compound journal entry贷项、贷记credit贷方余额credit balance贷方分录credit entry折旧费用depreciation expense复式记账会计double-entry accounting期末调整分录end-of-period adjusting entries附注footnotes普通日记账general journal损益表账户income statement account收益汇总账户income summary account应付所得税income tax payable日记账分录journal entry分类账ledger分类账账户ledger account流动性。

会计学学科（120201）教学大纲《中级微观经济学》课程教学大纲课程名称：中级微观经济学英文译名：Intermediate Microeconomics开课单位：经济与贸易学院预修课程：微观经济学、高等数学开课学期：1课内总学时：32学分：2考核方式：考试一、教学目的及要求《中级微观经济学》是经济管理类专业研究生的基础理论课程。

课程设置的目的是为了使学生在《经济学》原理基础之上继续进一步学习微观经济学的基本理论和方法，为学习其他专业课程打下良好基础。

通过本课程学习，要求学生较为系统地掌握中级微观经济学的基本原理、基本经济分析方法；学会熟练运用经济理论和现代经济分析方法独立地、创造性地研究经济问题，提供经济理论和经济分析的思维框架。

该课程采用国外原版教材教学，要求学生有良好的数学基础，能熟练掌握微积分的知识，线性代数的知识和一定的数理统计学知识。

二、课程内容及学时分配（一）课程主要内容第一章绪论第一节稀缺性和机会成本第二节经济学与微观经济学第三节经济模型第二章消费者行为理论第一节基本概念第二节效用最大化第三节需求函数第四节收入与闲暇第五节收入效应与替代效应第六节n个变量的一般化问题第七节消费者行为理论的新进展第三章不确定条件下的选择第一节预期效用与主观概率第二节两个悖论第三节风险测定第四节风险防范第五节风险规避度量第六节资产需求理论第四章生产者行为理论第一节基本概念第二节企业最优化行为第三节投入需求第四节成本函数第五节联合产品第六节m个变量的一般化问题第七节企业行为理论的新进展第五章市场均衡第一节完全竞争假定第二节市场需求函数和供给函数第三节商品市场均衡第四节要素市场均衡第五节均衡的存在性和唯一性第六节均衡的稳定性第七节间歇调整的动态均衡第六章完全竞争条件下的定价与产出第一节市场结构第二节完全竞争市场的定价与产出第七章垄断条件下的定价与产出第一节垄断及其形成的原因第二节垄断市场的定价与产出第八章垄断竞争与寡占条件下的定价与产出第一节垄断竞争条件下的定价与产出第二节寡占条件下的定价与产出第九章一般均衡与福利经济学第一节一般均衡分析第二节福利经济学第三节市场失灵三、教材[美] Pindyck, Rubinfeld著,张军译.微观经济学（四、参考文献1、Varian, Hal R. Intermediate Microeconomics: A Modern Approach,6th. Ed.W.W.Norton.2003.(中文版《微观经济学：现代观点》.上海三联书店、上海人民出版社.1992)2、Gravelle and Rees.Microeconomics,3th.ed .FT-Prentice Hall,2004. (上海财经大学出版社英文影印版.2005)4、Andreu Mas-Colell, Michael D. Whinston and Jerry R.Green. Microeconomic Theory. Oxford University Press8、Fudenberg D and Tirole J. Game Theory. MIT Press9、Myerson,Roger. B. Game Theory. Harvard University Press《会计理论研究》课程教学大纲课程名称：会计理论研究英文译名：Accounting Theory Research开课单位：会计学院预修课程：会计基础、中级财务会计、管理会计、财务管理、审计学开课学期：1课内总学时：32学分：2考核方式：考试一、教学目的及要求“思考就是比较”，通过比较，抓住特点，了解异同。

基础会计章节练习题第⼀章总论⼀、计算题1、某企业5⽉份发⽣下列收⽀事项：（1）5⽉2⽇，对外销售商品⼀批，价款50000元，当即收到⽀票⼀张并存⼊银⾏。

（2）5⽉5⽇，发出商品⼀批，价款30000元，该批商品价款上⽉已经预收。

（3）5⽉20⽇，对外赊销商品⼀批，价款20000元，双⽅协议的信⽤期限为30天，因此该款项在下⽉才能收到。

（4）5⽉28⽇，预收下⽉的销货款10000元，存⼊银⾏。

（5）5⽉10⽇，⽀付并分配⽣产和管理⼈员⼯资15000元。

（6）5⽉20⽇，⽀付办公费⽤3000元。

（7）5⽉30⽇，预⽀以后⽉份的设备租⾦5000元。

（8）5⽉30⽇，预提本⽉应负担的借款利息1000元。

要求：分别按权责发⽣制确认和收付实现制计量5⽉份的收⼊和费⽤总额。

2、根据下列经济业务内容按权责发⽣制和收付实现制原则计算企业7⽉份的收⼊和费⽤，并填⼊下表。

（1）销售产品5 000元，货款存⼊银⾏。

（2）销售产品10 000元，货款尚未收到。

（3）付7-12⽉份的租⾦3 000元。

（4）收到6⽉份应收的销货款8 000元。

（5）收到购货单位预付货款4 000元，下⽉交货。

（6）本⽉应付⽔电费400元，下⽉⽀付。

⼆、案例题1、赵江、孙湖、李海三位朋友与2×14年1⽉1⽇开设了⼀个⼤学英语四六级考试培训班，由于没有培训资格，该培训班挂靠在具有法⼈资格和培训资格的勤学外语培训学校名下，由于三位朋友均没有太多的会计专业知识，认为本培训班没有法⼈资格，不需要按照正规的会计主体记账，因此只对培训班的部分经济业务进⾏了记录。

孙湖对其中的部分经济业务的处理存在疑问：（1）赵江把⾃⼰私⽤的电脑记到该培训班名下；（2）李海在报销时将个⼈的花费计⼊培训班费⽤项下；（3）聘请的外教要求以美元⽀付⼯资，因此，采⽤⼈民币和美元混合记账；（4）每年的6⽉和12⽉⼤学英语四六级考试结束后，由于寒暑假不开设培训班，因此，每年的1⽉、2⽉、7⽉、8⽉不记账；（5）由于业务简单每年只出⼀次财务报表；（6）由于经营不善，三位朋友打算2×15年3⽉停办该培训班，因此改⽤财产清查会计记账，但是由于还有⼀批学⽣没有培训完，因此直到6⽉底才正式停业。

会计英语单元题第一章Answer of these questions appears at the end of lesson cases.1.Which of the following statements is false?____A____.A.The partnership form of business organization protects the personal assets ofthe owners from creditors of the businessB. A proprietorship has a single ownerC.Accounting is the information system that measures business activities,processes that information into reports, and communicates the results to decision makersD.The FASB determines how accounting is practiced in the United States2.The primary objective of financial reporting is _______C_.A.to present information in an ethical mannerB.to provide information to the federal governmentC.to provide information useful for investment and lending decisionsD.to provide information useful to managers in making daily decisions3.The principle or concept that holds that an entity will remain in operation for theforeseeable future is the_____A____.A.going-concern conceptB.stable-monetary-unit conceptC.reliability principleD.cost principle4.Which of the following statements is true?___B_____.A.Revenues are assets because they represent economic benefitsB.Assets are economic resources that are expected to benefit future periodsC.The accounting equation can be stated as Assets +Liabilities =Owner’s EquityD.Liabilities are economic obligations to insiders5.Aftin Co. performed services on account. When Aftin collects the accountreceivable, ____B____.A.assets increaseB.assets do not changeC.owner’s equity decreasesD.liabilities decrease6.Which of the following trans actions would not affect ower’s equity?___A_____.A.Payment of an account payableB.Payment of salary expenseC.Service provided on accountD.Withdrawal of cash by owner7.An income statement reports___D______.A.The assets, liabilities, and owner’s equity on a pattic ular dateB.the change in the owner’s capital during the periodC.the cash receipts and cash payments during the periodD.the difference between revenues and expenses during the period8. If assets increase $80000 during the period and owner’s equity decreases $16000during the period, liabilities must have___B______.A. increased $64000B. increased $96000C. decreased $64000 \D. decreased $960009.The following information about the assets and liabilities at the end of 20*1 and 20*2 is given below:20*1 20*2Assets $75000 $90000Liabilities 36000 45000If net income was $15000 and there were no withdrawals, how much did the owner invest____A___.A.$ 4500B.$ 6000C.$ 45000D.$ 4350010.The amount of net income shown on the income statement also appears on the ______C__.A. statement of financial positionB. balance sheetC. statement of owner’s equityD. statement of cash flows第二章1.Which of these is (are) an example of an asset account? ___C___A.Service RevenueB.WithdrawalsC.SuppliesD.All of the above2.Traylor Company paid $ 2 850 on account. The effect of this transaction on theaccounting equation is to __D___.A.Decrease assets and d ecrease owner’s equityB.Increase liabilities and decrease owner’s equityC.Have no effect on total assetsD.Decrease assets and decrease liabilities3.Which of these statements is false? __A____.A.Increase in assets and increase in revenues are recorded with a debitB.Increase in liabilities and increases in owner’s equity are recorded with acreditC.Increase in both assets and withdrawals are recorded with a debitD.Decreases in liabilities and increases in expenses are recorded with a debit4.Not Payable has a normal beginning balance of $ 30 000. During the period, newborrowings total $ 63 000 and the ending balance in Notes Payable is $ 41 000.Determine the payments on loans during the period. __B___.A.$ 74 000B.$ 52 000C.$ 134 000D.Cannot be determined from the information given5.Which of these statements is not correct? __C___.A.The account is a basic summary device used in accountingB. A business transaction is recorded first in the journal and then posted to deledgerC.The ledger is a chronological listing of all transactionsD.The debit entry is recorded first in a journal entry , then the credit entry6.Which of these accounts has a normal debit balance? ___D___.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance7.The journal entry to record the collection of $ 890 from a customer on account is___B___.A. Accounts Payable 890Cash 890B. Cash 890Account Receivable 890C. Cash 890Accounts Payable 890D. Cash 890Service Revenue 8908.The ending Cash account balance is $ 57 600. During the period, cash receiptsequal $ 124 300. If the cash payments during the period total $ 135 100, then the beginning Cash amount must have __A____.A.$ 68 400B.$ 46 800C.$ 181 900D.Cannot be determined from the information givene the following selected information for the Alecia Company to calculate thecorrect credit column total for a trial balance ___C___.Accounts receivable $ 7 200Accounts payable 6 900Building 179 400Cash 15 800Capital 64 000Insurance expense 6 500Salary expense 56 100Salary payable 3 600Service revenue 190 500A.$ 201 000B.$ 137 100C.$ 265 000D.$ 74 50010.Which of the following statements is correct? ____D___.A.The chart of accounts is a list of all accounts with their balancesB.The trial balance is a list of all accounts with their balances, divided as debitor creditC.The ledger is maintained in chart-of-accounts orderD.Both B and C are correct第三章1.When should revenue be recorded under the accrual-basis and cash-basis ofaccounting? ____D___Accrual-Basis Cash-BasisA.When received When the service is performedB.When the service is performed When the customer is billedC.When the customer is billed When receivedD.When the service is performed When received2.During 20*4, Bustamante Co. incurred salary expense of $240,000.Begining andending Salary Payable was $4,000 and $ 8,000 , respectively. In 20*4,Bustamante paid salaries of ____C___A.$ 248,000B.$ 240,000C.$ 236,000D.$244,0003.During 20*4, Bustamante received $ 600,000 for service revenue. Bustamante hasnot received $ 30,000 for service already performed in 20*4, Bustamante also invested $ 20,000 into the business. Bustamante should report service revenue for 20*4 of ____D___A.$ 550,000B.$570,000C.$580,000D.$630,0004.Recording an expense when it is paid instead of when incurred is a violation of____C___A.The matching principleB.The time period conceptC.The reliability conceptD.The revenue principle5.On July 31, $3,600 is paid for a one-year insurance policy. On December 31,theadjusting entry for prepaid insurance would include ____C___A.a debit to Insurance Expense, $ 3,600B.a credit to Prepaid Insurance, $ 3,600C.a debit to Insurance Expense, $ 1,500D.a credit to Prepaid Insurance, $ 1,5006. Failure to record an adjusting entry for an accrued expense , will result in the following____B___Liabilities Net IncomeA. no effect understateB. understate overstateC. overstate understateD. understate no effect7. An adjusting entry could contain all of the following except___B___A. a debit to Unearned RevenueB. a credit to CashC. a debit to Interest ReceivableD. a credit to Salary Payable8. The 20*3 income statement showed Rend Expense of $ 6,100. The related balance sheet account, Prepaid Rent, had a beginning balance of $ 1,400 and a ending balance of $ 1,200. The amount of cash paid for rent during 20*3 is (D )A. $ 6,100B. $ 1,200C. $ 6,300D. $ 5,9009. Refer to Exhibit 3-2. The credit column of the adjusted trial balance should total ___C___A. $ 45,300B. $ 49,300C. $ 49,500D. $ 51,10010. Refer to Exhibit 3-2.Assume the net income is $ 8,000. The ending balance of Lemon, Capital should be ___A__A. $ 17,600B. $ 15,600C $ 13,600D. $ 2,000第四章1.which of the following statements best describes the purpose of internal control ? __C____A. To provide assurance that the entire business operates in accordance with management ’s plans and policiesB To prevent fraudC. To ensure that expenses and cash outlays are held to a minimumD. To provide adequate subdivision of duties within the organizationThe Data Co. has asked you to assist in the preparation of a bank reconciliation at the end of July. Answer questions 2-4 using the following code letters to indicate how the item described would be reported on the bank reconciliation.a.Add to the book balanceb.Add to the bank balancec.Deduct from the bank balanced.Deduct from the book balancee.Dose not belong to the bank reconciliation2. Note and interest collected by the bank of the company ,$500(plus $25 interest).____A__3. Deposit in transit ,$400___B___4. Check No.662 for which should have been written for $730 was incorrectly recorded by the bank as $370.____C__.5 If a bank reconciliation include an NSF check for $45, the journal entry to record this reconciliation item would include ___A___.A.credit to CashB.debit to CashC.credit to Accounts ReceivableD.no entry is required6. All of the following are controls over cash received in a store except ____C___.A. the clerk should have access to the cash register tape to make corrections when necessaryB. the customer should be able to see the amounts entered into the registerC it should be a requirement that a receipt be given to the customerD. the cash drawer should open only when the sale clerk enters an amount on the keys7. Which of the following statements related to receivables is true ? ___C___A. On the balance sheet , accounts receivable are usually reported as total accounts receivable plus the allowance for uncollectible accountsB A dishonored notes receivable should be shown as a current liabilityC. When a notes receivable is not paid at maturity, the principal plus any interest due should be charged back to the cus tomer’s accounts receivableD When a customer overpays his accounts receivable ,the resulting balance should be properly shown among the long-term (noncurrent) assets on the balance sheet8. Cox Company began the month of July with a balance in Accounts Receivable of $51600.During July , Cox reported cash sales of $50000, credit sales on account of $228000, collections from customers on account , $201400 , and write-offs of $750.Uncollectibe-Account expense for July was estimated to be 1% of credit sales . The balance in Account Receivable on July 31 is ___A____.A. $ 77450B $ 75170C. $ 75920D $ 80550accounts receivable ).___D___.A. 41 daysB. 11 daysC. 33 daysD. 37 days10. Refer to Exhibit 4-1. Compute the acid-test ratio ___B____.A. 0.31B 0.57C. 0.13D. 0.27第五章1.The weighted average for the year inventory cost flow methostd is applicable towhich of the following inventory systems? ___B____.Periodic PerpertualA. Yes YesB. Yes NoC. No YesD. No No2.The LIFO inventory cost flow method may be applied to which of the following inventory systems? ___C____.Periodic PerpertualA. No NoB. No YesC. Yes YesD. Yes No3.Crow Company bagan a year and purchased merchandise as follows:Jan.1 Beginning inventory 40 units @ $ 17.00Feb.4 Purchased 80 units @ $ 16.00May.12 Purchased 80 units @ $ 16.50Aug.9 Purchased 60 units @ $ 17.50Nov.23 Purchased 100 units @ $ 18.00The company uses a periodic inventory system and the ending inventory consists of 60 units ,20 from each of the last three purchases. Determine the ending inventory assuming costs are assigned on a weighted-average basis. ___D____A.$1000.00C.$1040.00C.$1080.00D.$1022.004.A Company uses a periodic inventory system and made an error at the end of year I that caused its year I ending inventory to be understated by $ 5000.What effect does this error have on the company’s financial statements? ___A___ income is understated;assets are understated income is understated;assets are overstated income is overstated;assets are understated income is overstated;assets are overstated5.ABC Company estimates the cost of its physical on June 30,20*2 for use in an interim financial statement.The rate of markup on cost is 25%.The following account balances are available:Inventory,March 31,20*2 $150000Purchases 86000Purchases returns 4000Sales during the second quarter of 20*2 190000The estimate of the cost of the inventory on June 30 would be ___C____.A.$80000B.$88000C.$89500D.$1845006.Which of the following factors would not be considered in the selection of LIFO as an inventory costing method? ___C____.A.Tax benbefitsB.MatchingC.Physical flowD.Improved cash flow7.Which of the following methods of inventory valuation is allowable at interim dates but not at year-eng? __B____A.Weighted averageB.Estimated gross profit ratesC.Retail methodD.Specific identication8.Dart Company’s accounting records indicated the followi ng information: Inventory,1/ 1/20*2 $ 500000Purchases during 20*2 2500000Sales during 20*2 3200000A physical inventory taken on December 31,20*2,resulted in an ending inventory of $ 575000.Dart’s gross profit on sales has remained constant at 25% in recent years.Dart suspects some inventory may have been taken by a new employee.At December 31,20*2,what is the estimated cost of missing inventory? __A____A.$ 25000B.$ 100000C.$ 175000D.$ 2250009.Which of the following is not affected by the inventory valuation method used by a business? __C____A.Amounts owed for income taxesB.Cost of merchandise soldC.Amounts paid to acquire merchandise income of the business10.Under the retail inventory method,freight-in would be included in the calculation of the goods available for sale for which of the following? __C____Cost RetailA. No NoB. No YesC. Yes NoD. Yes Yes会计英语业务题1.The following selected transactions were completed by Castell Delivery SeeviceduringNovember :(1) Received cash from owner as additional investment , $20 000(2) Paid advertising expense , $ 520(3) Purchased supplies of gas and oil for cash $ 780(4) Received cash from cash customers , $ 1 500(5) Charged customers for delivery services on account , $ 2 100(6) Paid creditors on account , $ 470(7) Paid rent for November , $ 1 000(8) Received cash from customers on account , $ 1 810(9) Paid cash to owner for personal use , $ 900(10) Determined by taking an inventory that $ 650 of supplies of gas and oil hadbeen used during the monthIndicate the effect of each transactions on the accounting equation by listing the numbers identifying the transactions , (1) through (10) ,in a vertical column , and inserting at the right of each number the appropriate letter from the following list :(a)Increase in one asset , decrease in another asset(b)Increase in an asset , increase in a liability(c)Increase in an asset , increase in capital(d)Decrease in an asset , decrease in a liability(e)Decrease in an asset , decrease in capital2.Prepare the following columnar form . Then enter the word debit or credit in eachof the last three columns to indicate the action necessary to increase the account , to indicate the action necessary to decrease the account , and to show the normal3.Ora Company’s two employees each earn $ 90 per day for a four day week thatbegains on Monday and ends on Thursday . They were paid for the week ended Thursday , December 27 and both worked a full day on Monday , December 31 .January 1 of the next year was an unpaid holiday ,but the employees all worked on Wednesday and Thursday , Journalize the year-end adjusting entry to record the accrued wages and the entry to pay the employees on January 3 .4. Botello Company began operations on January 1,20×2. During the next two years , the company completed a number of transactions involving credit sales, accounts receivable collections ,and bad debts. These transactions are summarized as follows :20×2a . Sold merchandise on credit for $54 500, terms n/60.b. Wrote off uncollectible accounts receivable in the amount of $850.c. Received cash of $45100 in payment of outstanding accounts receivable.d. In adjusting the accounts on December 31 , concluded that 2% of the outstandingaccounts receivable would become uncollectible .20×3e. Sold merchandise on credit for $ 67 800, terms n/60.f. Wrote off uncollectible accounts receivable in the amount of $1280.g. Received cash of $65 900 in payment of outstanding accounts receivable , Inadjusting the accounts on December 31 , concluded that 2% of the outstanding accounts receivable would become uncollectibleRequired:Prepare general journal entries to record the 20×2 and 20×3 summarized transactions of Botello Company and the adjusting entries to record bad debts expense at the end of each year,5. The following information is available for Carson ,Inc. for 20×2:Freight-in $20 000 Purchase returns 70 000Selling expenses 200 000Ending inventory 80 000The cost of goods sold is equal to 600 percent of selling expenses.:Required:Calculate the cost of goods available for sale.6.The accounting records of Classic Stores provides the following information for 20×2Beginning inventory $120 000 Purchases 790 000 Transportation-in 45 000Purchases discounts 15 000 Purchases returns and allowances 10 000 Ending inventory 130 000 Requireda.Calculate the inventory turnover ratio for 20×2 .b. If asked by management, how would you interpret the ratio that you calculated?1.posting2.revenues3.cash flow statement4.GAAPs5.chart of accounts6.debit and credit rules7. accrual accounting8. depreciation9. trial balance10.retailers11.perpetual inventory system12.liquidity1.Please state the types of accountants.2.What are the transaction recorded using debits？3.What are the steps in closing？4. Please tell us what about vouchers.5.How to account for sales using net method？6.What are the objectives of cash management？Answers1.2.3.4.5.6. In the double-entry accounting system, every transaction is recorded by equal dollar amounts of debits and credits.7.8.9.10.11.12.1.2.3.4.5.6.。

《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。

会计实务英语以下是一些在会计实务中常用的英语词汇和短语：1. Accounting Principles (会计原则)2. Balance Sheet (资产负债表)3. Income Statement (利润表/损益表)4. Cash Flow Statement (现金流量表)5. Trial Balance (试算平衡表)6. General Ledger (总账)7. Journal Entry (日记账分录)8. Debit (借方)9. Credit (贷方)10. Asset (资产)11. Liability (负债)12. Equity (所有者权益)13. Revenue (收入)14. Expense (费用)15. Accrual Basis Accounting (权责发生制会计)16. Cash Basis Accounting (现金收付制会计)17. Accounts Payable (应付账款)18. Accounts Receivable (应收账款)19. Inventory (库存)20. Depreciation (折旧)21. Amortization (摊销)22. Budget (预算)23. Cost of Goods Sold (销售成本)24. Financial Statement Analysis (财务报表分析)25. Audit (审计)26. Internal Control (内部控制)27. GAAP (Generally Accepted Accounting Principles，公认会计原则)28. IFRS (International Financial Reporting Standards，国际财务报告准则)29. Taxation (税收)30. Bookkeeping (记账)在实际的会计实务中，这些词汇和相关的表达会频繁出现，理解和掌握它们对于进行英文环境下的会计工作非常重要。

（超详）⼩学英语知识点归纳汇总⼩学英语知识归纳总结（打印版）⽬录第⼀章词汇分类集中复习....... (2)第⼆章常⽤短语汇总 (5)第⼀节动词短语 (5)第⼆节介词短语 (6)第三节特殊疑问词 (7)第四节缩写词 (7)第五节时间词和短语 (7)第六节常见介词 (8)第七节时间介词at、on、in的⽤法 (8)第三章⽇常⽤语 (8)第⼀节⼩学⽣⼝语100句 (8)第⼆节英语⽇常⽤语 (9)第三节⽇常⽤语分类 (12)第四章主要问句汇总 (14)第五章常⽤词性.................. ........ . (17)第⼀节名词................................. . (17)第⼆节冠词 (22)第三节介词 (27)第六章常见介词（连接词）的⽤法 (32)第⼀节系动词Be的⽤法 (32)第⼆节Do的作⽤ (33)第三节介词for的⽤法 (34)第四节With的⽤法 (34)第五节Some与any的⽤法 (35)第六节How many与how much的区别与⽤法 (36)第七节Have和has的⽤法 (36)第⼋节Do和does的⽤法 (36)第七章重要句型 (37)第⼀节⼀般疑问句 (37)第⼆节特殊疑问句 (38)第三节情感动词的⽤法 (39)第⼋章五种语法汇总 (40)第⼀节现在进⾏时态 (40)第⼆节⼀般现在时态 (40)第三节⼀般将来时态 (42)第四节⼀般过去时态 (43)第五节⼩学英语不规则动词变化表 (45)第六节形容词副词的⽐较级和最⾼级 (46)第七节⼏种时态的构成汇总 (47)第九章⽅位的表达⽅式 (48)第⼀节交通⼯具及“规则” (48)第⼆节英语中⽅位的表达⽅式 (49)第⼗章句型转换⽅法归纳 (50)第⼀节改为⼀般疑问句 (50)第⼆节改为否定句 (50)第三节对划线部分提问................................ .. (51)第四节肯定句、否定句、⼀般疑问句和特殊疑问句 (51)第五节其它需要注意点.................................. (52)第⼗⼀章⼩学英语谚语集锦 (52)第⼗⼆章写作 (55)第⼀节分类写作指导...................................... ......................... . (55)第⼆节命题作⽂ (58)第三节话题作⽂ (62)⼩学英语知识点汇总第⼀章词汇分类集中复习⼀、学习⽤品pen钢笔pencil铅笔pencil-case铅笔盒ruler尺⼦eraser橡⽪comic book漫画书schoolbag书包crayon蜡笔Chinese book语⽂书notebook笔记本dictionary词典bag包magazine杂志story-book故事书newspaper报纸sharpener卷post card明信⽚English book英语书math book数学书book书⼆、⼈体foot脚head头face脸hair头发nose⿐⼦finger⼿指leg腿tail尾巴mouth嘴eye眼睛ear⽿朵arm⼿臂hand⼿三、颜⾊red红blue蓝yellow黄green绿white⽩pink粉红purple紫orange 橙brown棕black⿊四、动物cat猫dog狗pig猪duck鸭rabbit兔horse马elephant⼤象fish鱼bird鸟eagle鹰snake蛇mouse⽼⿏ant蚂蚁beaver海狸bear熊donkey驴goose鹅deer⿅monkey猴goat⼭⽺squirrel松⿏panda熊猫lion狮⼦tiger⽼虎fox狐狸zebra斑马hen母鸡giraffe长颈⿅turkey⽕鸡lamb⼩⽺sheep绵⽺cow奶⽜squid鱿鱼lobster龙虾shark鲨鱼seal 海豹sperm whale抹⾹鲸killer whale虎鲸kangaroo袋⿏五、⼈物friend朋友boy男孩girl⼥孩mother母亲father⽗亲sister姐妹brother兄弟man男⼈uncle 叔叔；舅舅woman⼥⼈Mr.先⽣Miss⼩姐lady⼥⼠；⼩姐mom妈妈dad爸爸parents⽗母son⼉⼦daughter⼥⼉kid⼩孩baby婴⼉grandparents祖⽗母grandma/grandmother（外）祖母robot机器⼈grandpa/grandfather（外）祖⽗visitor参观者aunt 姑姑cousin堂（表）兄弟；堂（表）姐妹classmate同学queen⼥王neighbour邻居tourist 旅⾏者principal校长people⼈物university student⼤学⽣pen pal笔友六、职业teacher教师student学⽣doctor医⽣nurse护⼠driver司机farmer农民singer歌唱家writer 作家actor男演员actress⼥演员artist画家engineer⼯程师accountant会计cleaner清洁⼯salesperson销售员baseball player棒球运动员assistant售货员police警察policeman(男)警察policewoman(⼥)警察TV reporter电视台记者weather reporter天⽓预报七、⾷品、饮料rice⽶饭bread⾯包beef⽜⾁milk⽜奶water⽔egg蛋fish鱼tofu⾖腐cake蛋糕cookie曲奇biscuit饼⼲jam果酱noodles⾯条tea茶meat⾁chicken鸡⾁pork猪⾁salad沙拉soup汤Coke可乐mutton⽺⾁ice冰ice-cream冰淇淋juice果汁coffee咖啡breakfast早餐lunch午餐dinner/supper晚餐meal⼀餐hot dog热狗hamburger汉堡包French fries炸薯条vegetable蔬菜⼋、⽔果、蔬菜apple苹果banana⾹蕉pear梨orange橙⼦grape葡萄eggplant茄⼦green beans青⾖tomato 西红柿potato⼟⾖peach桃strawberry草莓cucumber黄⽠onion洋葱carrot胡萝⼘cabbage 卷⼼菜watermelon西⽠九、⾐服jacket夹克衫pants长裤skirt短裙⼦dress连⾐裙socks袜⼦jeans⽜仔裤T-shirt丅恤衫shirt衬衫shoes鞋⼦sweater⽑⾐coat上⾐raincoat⾬⾐shorts短裤sneakers⽹球鞋slippers拖鞋sandals凉鞋boots靴⼦hat(有沿的)帽⼦cap便帽cloth布sunglasses太阳镜tie领带scarf围⼱gloves⼿套trousers裤⼦clothes ⾐服⼗、交通⼯具bike⾃⾏车bus公共汽车train⽕车jeep吉普车ship轮船yacht快艇motor cycle摩托车boat⼩船car⼩汽车taxi出租车van⼩货车plane/airplane飞机subway/underground地铁⼗⼀、杂物window窗户door门desk课桌chair椅⼦computer计算机board写字板fan风扇light灯teacher’s desk讲台picture图画；照⽚wall墙壁floor地板curtain窗帘trash bin垃圾箱closet 壁橱mirror镜⼦end table床头柜present礼物walkman随⾝听lamp台灯sofa沙发football/soccer⾜球phone电话shelf书架fridge冰箱bed床table桌⼦TV电视air-conditioner空调key钥匙lock锁photo照⽚chart图表plate盘⼦knife⼑fork叉spoon勺⼦chopsticks筷⼦pot锅gift礼物toy玩具doll洋娃娃ball球balloon⽓球kite风筝jigsaw puzzle拼图游戏box盒⼦umbrella伞zipper拉链violin⼩提琴tube管⼦yo-yo 溜溜球nest鸟窝hole洞toothbrush⽛刷menu菜单e-card电⼦卡⽚money钱e-mail电⼦邮件traffic light交通灯medicine药⼗⼆、地点home家room房间bedroom卧室bathroom卫⽣间living room起居室kitchen厨房classroom 教室school学校park公园library图书馆post office邮局police office警察局hospital医院cinema电影院bookstore书店farm农场zoo动物园garden花园study书房playground操场canteen⾷堂teacher’s office教师办公室library图书馆gym体育馆flat公寓washroom卫⽣间art room绘画教室computer room计算机教室music room⾳乐教室city城市TV room电视机房company公司factory⼯⼚fruit stand⽔果摊pet shop 宠物商店nature park⾃然公园theme park主题公园science museum科学博物馆the Great Wall长城supermarket超市bank银⾏country国家village乡村hometown家乡bus stop公交车站⼗三、课程sports体育运动science科学Moral Education 思想品德课Social Studies社会课Chinese 语⽂math数学PE体育课English英语课⼗四、国家、城市China/PRC中国America/USA美国UK联合王国England英国Canada/CAN加拿⼤Australia澳⼤利亚New York纽约London伦敦Sydney悉尼Moscow莫斯科Cairo开罗⼗五、⽓象cold寒冷的warm温暖的cool凉爽的snowy下雪的sunny晴朗的hot炎热的rainy下⾬的windy有风的cloudy多云的weather report天⽓预报⼗六、景物river河流lake湖泊stream河；溪forest森林path⼩道road公路house房⼦rain ⾬cloud云bridge桥building建筑物sun太阳mountain⼭sky天空rainbow 彩虹wind风air空⽓moon⽉亮⼗七、植物flower花grass草tree树seed种⼦sprout苗plant植物rose玫瑰leaf叶⼦⼗⼋、星期Monday星期⼀Tuesday星期⼆Wednesday星期三Thursday星期四Friday星期五Saturday星期六Sunday星期天weekend周末⼗九、患病have a fever发烧hurt疼痛have a cold感冒have a toothache⽛疼have a headache头疼have a sore throat喉咙疼⼆⼗、季节spring春summer夏fall/autumn秋winter冬⼆⼗⼀、⽅位south南north北east东west西left左边right右边⼆⼗⼆、⽉份Jan. (January)⼀⽉Feb.（February）⼆⽉Mar.(March)三⽉April四⽉May五⽉June六⽉July七⽉Aug.(August)⼋⽉Sept.(September)九⽉Oct.(October)⼗⽉Nov.(November)⼗⼀⽉Dec.(December)⼗⼆⽉⼆⼗三、数词one⼀two⼆three三four四five五six六seven七eight⼋nine九ten⼗eleven ⼗⼀twelve⼗⼆thirteen⼗三fourteen⼗四fifteen⼗五sixteen⼗六seventeen⼗七eighteen⼗⼋nineteen⼗九twenty⼆⼗thirty三⼗forty四⼗fifty五⼗sixty六⼗seventy七⼗eighty⼋⼗ninety九⼗forty-two四⼗⼆hundred百one/a hundred and thirty-six⼀百三⼗六first第⼀second第⼆third第三fourth第四fifth第五eighth第⼋ninth第九twelfth第⼗⼆twentieth第⼆⼗thirtieth第三⼗fortieth第四⼗fiftieth第五⼗sixtieth第六⼗seventieth第七⼗eightieth第⼋⼗ninetieth第九⼗fifty-sixth 第五⼗六⼆⼗四、形容词(adj)big⼤的small⼩的long长的tall⾼的short短的；矮的young年轻的old旧的；⽼的strong健壮的thin瘦的active积极活跃的quiet安静的nice好看的kind和蔼亲切的strict 严格的smart聪明的funny滑稽可笑的tasty好吃的sweet甜的salty咸的sour酸的fresh新鲜的favourite最喜爱的clean⼲净的tired疲劳的excited兴奋的angry⽣⽓的happy⾼兴的bored⽆聊的sad忧愁的taller更⾼的shorter 更矮的stronger更强壮的older年龄更⼤的younger更年轻的bigger更⼤的heavier更重的longer更长的thinner更瘦的smaller更⼩的good好的fine好的great很好的heavy 重的fat胖的happy快乐的new新的right对的hungry饥饿的cute逗⼈喜爱的little⼩的lovely可爱的beautiful漂亮的colourful⾊彩鲜艳的pretty漂亮的cheap便宜的expensive昂贵的juicy多汁的tender嫩的healthy健康的ill 有病的helpful有帮助的high⾼的easy简单的proud骄傲的sick有病的better更好的higher更⾼的⼆⼗五、介词（prep）in在……⾥on在……上；在……时候under在……下⾯near在……的旁边behind 在……后边next to与……相邻over在……上⾯in front of在……前⾯⼆⼗六、代词（pron）I我we我们you你；你们he他she她it它they他（她，它）们my我的our 我们的your你的；你们的his他的her她的⼆⼗七、动词（v）play（.ed）玩；踢swim(swam)游泳kate滑冰fly(flew)飞jump跳walk⾛run(ran)跑climb爬fight(fought)打架swing(swung)荡eat(ate)吃sleep(slept)睡觉like像，喜欢turn转弯have(had)有；吃buy(bought)买take(took)买；带live居住teach（taught）教go(went)去study(studied)学习learn学习（learned）sing(sang)唱歌dance跳舞row划do(did)做do homework做作业do housework做家务watch TV看电视read(read) books读书cook the meals做饭water the flowers浇花sweep(swept) the floor扫地clean the bedroom打扫卧室make(made) the bed铺床set(set) the table摆饭桌wash the clothes洗⾐服do the dishes洗碗碟use a computer使⽤计算机go to school上学eat breakfast吃早饭eat dinner吃晚饭do morning exercises晨练；做⼴播操have English class上英语课play sports进⾏体育运动get（got）up起床climb mountains爬⼭go shopping买东西play the piano弹钢琴visit grandparents看望（外）祖⽗母go hiking去远⾜fly kites放风筝make a snowman堆雪⼈plant trees种树draw(drew) pictures画画cook dinner做饭read a book看书play chess 下棋answer the phone接电话listen to music听⾳乐clean the room打扫房间write(wrote) a letter写信write an e-mail写电⼦邮件drink(drank) water喝⽔take pictures照相watch insects观察昆⾍pick up leaves采摘树叶do an experiment做实验catch butterflies捉蝴蝶count insects数昆⾍collect insects收集昆⾍collect leaves收集树叶write a report写报告have a picnic举⾏野餐get to到达ride(rode) a bike骑⾃⾏车play the violin拉⼩提琴make kites制作风筝collect stamps集邮meet(met)见⾯welcome欢迎thank谢谢love爱work⼯作drink(drank)喝taste尝smell闻feed(fed)喂养shear剪milk挤奶look看guess猜help帮助pass传递how展⽰use使⽤clean打扫open打开close关上put放paint绘画tell(told)告诉kick踢bounce反弹ride(rode)骑stop(stopped)停wait等find(found)寻找到drive(drove)驾驶fold折send(sent)寄wash洗shine照耀become 变成feel(felt)感觉到think(thought)思考meet(met)遇见fall(fell)落下leave(left)离开wake(woke) up醒来put on穿上take off脱掉hang up挂起wear(wore)穿go home回家go to bed上床睡觉play computer games玩电脑游戏play chess下棋empty the trash倒垃圾put away the clothes收拾⾐服get off下车take a trip去旅⾏read a magazine阅读杂志go to the cinema去看电影go straight向前直⾛第⼆章常⽤短语汇总第⼀次动词短语clean the floor 扫地clean the house 打扫房间collect stamps 集邮come back 回来come from 来⾃……come here 来这⾥come in 进来come on 过来/加油come to tea 来喝茶cook the meal 煮饭crash into 撞向dig a hole 挖坑do housework 做家务do morning exercises 晨练do one’s homework 做作业do some reading 读点书do sports 做运动draw a picture 画画drink some water 喝些⽔drive a car 驾车fall over 跌倒fill the hole with earth ⽤泥⼟填坑get off 下车get out of ⾛出（……之外）go and have a look 去看⼀看go back 回去go boating 去划船go fishing 去钓鱼go for a walk 去散步go home 回家go on a diet 节⾷go out 出去go shopping 去购物go sightseeing 去观光go skating 去溜冰go skiing 去滑雪go straight on 直⾛go swimming 去游泳go to bed 去睡觉go to school 去上学go to the cinema 去看电影go to work 去上班have a bath 洗澡have a Chinese lesson 上语⽂课have a cold 感冒have a fever 发烧have a good time 玩得开⼼have a headache 头痛have a look 看⼀看have a picnic 举⾏野餐活动⼯have a rest 休息have a stomachache 胃痛have a tooth-ache ⽛痛have a trip 去旅游have a try 试⼀试have been to 到过have breakfast 吃早餐have fun 玩得开⼼have lunch 吃午饭have some coke 喝些可乐have supper/dinner 吃晚饭have time 有时间just a minute 等⼀下just now 刚才keep a diary 记⽇记let me see 让我想⼀想/让我看⼀看listen to music 听⾳乐listen to the CDs 听CD 碟listen to the radio 听收⾳机make friends 交朋友make the bed 整理床铺mark the pupils’ homework批改作业next to 下⼀个no problem 没问题paint a picture 涂画pick up 捡起plant trees 种树play badminton 打⽻⽑球play basketball 打篮球play cards 打牌play football 踢⾜球play games 玩游戏play table tennis 打乒乓球play tennis 打⽹球play the guitar 弹吉他play the piano 弹钢琴put away 放好put on 穿上put the tree into the hole 把树放进洞⾥ride a bike 骑⾃⾏车see a film 看电影surf the Net 上⽹take a message 传递信息take exercise 进⾏锻炼take medicine 服药take off 脱下take photos 照相turn off 关闭turn on 打开wait a moment 稍等⼀下wait for 等候wash clothes 洗⾐服wash dishes 洗碟⼦watch a football match 看⾜球赛watch TV 看电视water the flower 浇花water the tree 浇树write a letter 写信第⼆节介词短语a glass of ⼀杯……a lot of 许多……a map of ⼀幅……的地图a pair of ⼀双……a picture of ⼀幅……的画a plate of ⼀碟……agree with 同意……all of them 他们⼤家all of us 我们⼤家at first ⾸先at home 在家at last 最后at night 在晚上at school 在学校at the top of 在……顶部at the weeken 在周末be good at 擅长于……be made of 由……制造by the road 在路边by the way 顺便问问close to 靠近……different from 不同于fall down 跌倒far away from 远离from then on 从那时起from…to…从……到……full of 充满get off 下车get on 上车get out of ⾛出……之外get to 到达go on 继续hand in 上交help…with…帮助某⼈做某事in English ⽤英语in front of 在……前⾯in the afternoon 在下午in the east / south / west /north在东/南/西/北⽅in the evening 在晚上in the middle 在中间in the morning 在早上in the sky 在空中in time 及时in trouble 遇到⿇烦It’s time to 是该……的时候了。

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。