实用会计英语(第四版) (7)
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第一章会计总论学习目标:1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求,介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式:资产=负债+所有者权益,并逐一定义会计等式中的每个要素,举例分析不同业务对会计等式的影响。
同时,本章还将简单介绍财务报表。
1.1 会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统,会计计量经济活动,将信息编制成财务报表,并将财务报表传达给决策者。
会计的范围包括:确认经济事项,进行计量、记录、汇总,并把信息报告给使用者。
会计所涵盖的范围要大于簿记。
图表1-1是信息在会计系统内的流转图。
簿记是对交易和事件的记录,只是会计的一部分。
会计还包括对会计信息的分析和阐述,以帮助财务报表的外部和内部的使用者制定各项经济决策。
决策制定经济业务财务报告图表1-1 会计信息流转会计信息使用者主要是投资者和债权人,政府,工会,普通公众也会使用会计信息。
1.2 组织形式企业有三种组织形式:个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体,但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任,这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体;公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3 编报财务报表的框架由于各个国家的法律和经济环境不同,各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同,所以我们需要制定一个互相协调的会计标准:用全球通用的会计语言来传达相关的且可靠的会计信息。
会计英语第四版参考答案Chapter 1: Introduction to Accounting1. What is accounting?- Accounting is the systematic recording, summarizing, and reporting of financial transactions and events of a business entity.2. What are the main functions of accounting?- The main functions of accounting are to providefinancial information for decision-making, ensure compliance with laws and regulations, and facilitate the management of a business.3. What are the two main branches of accounting?- The two main branches of accounting are financial accounting and management accounting.4. What is the purpose of financial accounting?- The purpose of financial accounting is to provide an accurate and fair representation of an entity's financial position and performance to external users.5. What is the double-entry bookkeeping system?- The double-entry bookkeeping system is a method of recording financial transactions in which every transactionis recorded twice, once as a debit and once as a credit, to maintain the equality of the accounting equation.Chapter 2: Accounting Concepts and Principles1. What are the fundamental accounting concepts?- The fundamental accounting concepts include the accrual basis of accounting, going concern, consistency, and materiality.2. What is the accrual basis of accounting?- The accrual basis of accounting records transactions when they occur, regardless of when cash is received or paid.3. What is the going concern assumption?- The going concern assumption is the premise that a business will continue to operate for the foreseeable future.4. What is the principle of consistency?- The principle of consistency requires that an entity should apply accounting policies consistently over time.5. What is the principle of materiality?- The principle of materiality states that only items that could potentially affect the decisions of users of financial statements are included in the financial statements.Chapter 3: The Accounting Equation and Financial Statements1. What is the accounting equation?- The accounting equation is Assets = Liabilities +Owner's Equity.2. What are the four main financial statements?- The four main financial statements are the balance sheet, income statement, statement of changes in equity, and cashflow statement.3. What is the purpose of the balance sheet?- The balance sheet provides a snapshot of an entity's financial position at a specific point in time.4. What is the purpose of the income statement?- The income statement reports the revenues, expenses, and net income of an entity over a period of time.5. What is the purpose of the cash flow statement?- The cash flow statement reports the cash inflows and outflows of an entity over a period of time.Chapter 4: Recording Transactions1. What is a journal entry?- A journal entry is the initial recording of atransaction in the general journal.2. What are the steps in the accounting cycle?- The steps in the accounting cycle are analyzing transactions, journalizing, posting, preparing a trial balance, adjusting entries, preparing financial statements, and closing entries.3. What is the difference between a debit and a credit?- A debit is an increase in assets or a decrease inliabilities or equity, while a credit is an increase in liabilities or equity or a decrease in assets.4. What are adjusting entries?- Adjusting entries are made at the end of an accounting period to ensure that revenues and expenses are recorded in the correct period.5. What is the purpose of closing entries?- Closing entries are made to transfer the balances of temporary accounts to the owner's equity account and to prepare the accounts for the next accounting period.Chapter 5: Accounting for Merchandising Businesses1. What is a merchandise inventory?- A merchandise inventory is the stock of goods held by a business for sale to customers.2. What is the cost of goods sold?- The cost of goods sold is the direct cost of producing the merchandise sold during an accounting period.3. What is the gross profit?- The gross profit is the difference between the sales revenue and the cost of goods sold.4. What is the difference between a perpetual and a periodic inventory system?- A perpetual inventory system updates inventory records in real-time with each sale or purchase, while a periodicinventory system updates inventory records at specific intervals, such as at the end of an accounting period.5. What is the retail method of inventory pricing?- The retail method of inventory pricing is a method of estimating the cost of ending inventory by applying a cost-to-retail ratio to the retail value of the inventory.Chapter 6: Accounting for Service Businesses1. What are the main differences in accounting for service businesses compared to merchandise businesses?- Service businesses do not have inventory and their primary expenses are typically labor and overhead costs.2. What is the main source of revenue for service businesses? - The main source of revenue for service businesses is the fees charged for the services provided.3. What are the typical expenses。
会计英语期末考试题I. Words and terms (20%)1. bankruptcy _________2. financial performance________3. debit ______________4. compound entry__________5. accrual accounting__________6. gross proceeds____________7. marketable securities __________ 8.operating expenses___________9. cash flow______________ 10. store credit_____________11.预付费用________ 12.累计折旧______13.试算平衡________ 14.资产负债表________15.业主提款账户_______ 16.坏账准备账户________17.贴现利息________ 18.会计循环_______19.股息________ 20.日记账___II Fill in the blanks with proper words.(20%)1. Accounting profession is sorted into ____________________, government accounting, management accounting and __________________.2._________________,____________________________,_________________________are the three basic forms of business activities.3.____________________________ is considered as the heart of modern accounting.4. Basically, the T account has three parts: _______________, the debit and ______________.5.Each source document should include at least three parts: the date, the_________________ and ______________________________________.6. After the transactions have been entered in the journal, they must be transferred to the _______________________________ and this process is called ____________.7. The first step of the closing entries is the ________________ accounts are closed by transferring their balances to the ___________________________ account.8. At the beginning of accounting period, the investment cost of marketable securities includes _____________________, taxes, and ________________________ .9. The accounts that can’t be collected are called _____________________________ or ___________________.10. A 60-day, 6%, $4000 note was issued on October 3rd. The note will be due on ________________ and the maturity value of the note is _________________.III. Write T ( true) before the statements which are true and (F) which are false.(5%)1. ( ) The profits and losses in a partnership must be allocated equally by the partners.2. ( ) The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating.3. ( ) The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period.4. ( ) The collection of the credit sales will increase the balance of Accounts Receivable.5. ( ) The company can discount the promissory note to the bank or other financial units when it needs cash.IV. Match the classifications in Column A with the expression in Column B and write the correct letters on the lines.(15%)Column A Column BCurrent asset a. cash in the safe________________ b. five-year bondsc. lathesd. drillse. accounting system softwareLong –term asset f. cash in bank_______________ g. pencilsh. stationaryi. brand namej. import quotasIntangible asset k. notes receivable______________ l. desksm. motion picture filmn. customer and supplier relationshipo. countersV. Translate the following sentences (15%)1.Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5.While profit is the amount of money you expect to make over a given period of time, cash iswhat you must have to keep your business running.VI. Calculation ( 10% )1.At the beginning of the year , Kevin Young company ‘s assets were 220,000, and its ownersequity was $ 123,000 . During the year, assets increased $60,000, and the liabilities decreased $ 10,000. What was the owner’s equity at the end of the year?2. A sale is made on August 1 for $ 400 ,terms 2/10, n/30, on which a sales return of $ 100 isgranted on August 6 .What is the dollar amount received for payment in full on August 9 ?VII. Make entries (15%)Tom Vega, after receiving his degree in computer science, began his own business called A Star System Company. He completed the following transactions soon after starting the business. Make entries to record these transactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals.1.Tom began his business with a $10,000 cash investment, and a system library, which cost$920.2.Paid two months’ rent for an office. Rent is $360 per month.3.Purchased a minicomputer for $4,500 in cash.4.Purchased computer supplies on credit, $620.5.Collected revenue from a client, $730.6.Billed a client $450 upon completion of a short project.7.Paid expenses of $230.8.Received $450 from the client billed previously.9.Withdrew $210 in cash for personal expense.10.Paid $620 of amount owed in transaction 4.会计英语答案I. Words and terms1. 破产2. 财务业绩3.借方4.复合分录5. 权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.Prepaid Expense 12. Accumulated Depreciation 13. trial balance 14. balance sheet 15. Withdrawals Account 16. Allowance for Uncollectible Accounts 17. discount 18. accounting cycle 19. dividend 20. journal评分标准:共计20分,每题1分。
实用会计英语第四版葛军答案1、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)2、Will you please say it again? I _______ you. [单选题] *A. didn’t hear(正确答案)B. don’t heardC. didn’t heardD. don’t hear3、99.—Would you please show me the way _________ the bank?—Yes, go straight ahead. It’s opposite a school. [单选题] *A.inB.forC.withD.to(正确答案)4、Just use this room for the time being ,and we’ll offer you a larger one _______it becomes available [单选题] *A. as soon as(正确答案)B unless .C as far asD until5、Actually, we don't know whether this news comes from a reliable()or not. [单选题] *A. source(正确答案)B. originC. basisD. base6、( )He gave us____ on how to keep fit. [单选题] *A. some advicesB. some advice(正确答案)C. an adviceD. a advice7、—These shoes look cool. ______ are they?—They are on sale, only $()[单选题] *A. How much(正确答案)B. How longC. How manyD. How soon8、I’ve got some very _______ news to tell you. [单选题] *A. exciting(正确答案)B. comfortableC. convenientD. beautiful9、We can see ______ stars at night if it doesn’t rain. [单选题] *A. a thousand ofB. thousandsC. thousand ofD. thousands of(正确答案)10、Medicines are to be taken according to the doctor’s advice. [单选题] *A. 发放B. 提取C. 配方D. 服用(正确答案)11、Tom sits _______ Mary and Jane. [单选题] *A. amongB. between(正确答案)C. onD. next12、--Jenny, what’s your favorite _______?--I like potatoes best. [单选题] *A. fruitB. vegetable(正确答案)C. drinkD. meat13、It is important for us _______ English well. [单选题] *A. learnB. learningC. to learn(正确答案)D. learned14、My friend and classmate Selina()running in her spare time. [单选题] *A.likeB. likes (正确答案)C. is likedD. is liking15、She has no idea of what the book is about. She_______ have read it carefully. [单选题]*A. Can’t(正确答案)B. mustn’tC. shouldn’tD. needn’t16、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. well17、—_____ are the Olympic Games held? —Every four years [单选题] *A. How longB. How often(正确答案)C. How soonD. How far18、Then the speaker _____the various factors leading to the economic crisis. [单选题] *A.went onB.went afterC.went into(正确答案)D.went for19、--Henry treats his secretary badly.--Yes. He seems to think that she is the _______ important person in the office. [单选题] *A. littleB. least(正确答案)C. lessD. most20、_____ of the land in this area _____ covered with forest. [单选题] *A. Two-fifth; isB. Two fifth; areC. Two fifths; is(正确答案)D. Two fifths; are21、There are many_____desks in the room. [单选题] *rge old brown(正确答案)B.old large brownrge brown oldD.brown old large22、In the future, people ______ a new kind of clothes that will be warm when they are cold, and cool when they’re hot.()[单选题] *A. wearB. woreC. are wearingD. will wear(正确答案)23、17.Joe is a good student and he is busy ______ his studies every day. [单选题] *A.inB.with(正确答案)C.byD.for24、The book is _______. You’d better buy it. [单选题] *A. useful(正确答案)B. uselessC. useD. careful25、3.Shanghai is my hometown. It’s ________ China. [单选题] *A.nearB.far away fromC.to the east ofD.in the east of(正确答案)26、Almost every one of us could see her anxiety from the()on her face. [单选题] *A. appearanceB. feelingC. movementD. expression(正确答案)27、—Where did you get the book?—From my friend. I ______ it three days ago. ()[单选题] *A. lentB. borrowed(正确答案)C. keptD. returned28、Don’t read in bed. It’s _______ your eyes. [单选题] *A. good atB. good forC. bad atD. bad for(正确答案)29、He has made a lot of films, but ____ good ones. [单选题] *A. anyB. someC. few(正确答案)D. many30、The car is _______. It needs washing. [单选题] *A. cleanB. dirty(正确答案)C. oldD. new。
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。