基础会计(英文版)(第二版)Chapter 14 Liabilities of a Corporation Bonds Payable, Leases and Others[精]

课程教案2014—2015学年第二学期课程名称：会计英语课程性质：必修课授课班级：涉外会计授课教师：杨舒教师所属系（部）：商贸系总学时：40周学时：2Part 1 Basic of accounting1. What is accounting and its role in BusinessAccounting branches2. Financial statements⏹Balance sheet⏹Income statement⏹Statement of cash flows⏹Statement of changes in equityAssets⏹Assets are valuable resources owned by the entity.⏹Liabilities and equity show the sources of assets.Liabilities⏹Liabilities are the entity’s obligations to outside parties who have furnished resources.⏹Creditors—who have a claim against the assets in the amount shown as the liabilities.Equity⏹Paid-in capital: provided by equity investors⏹Retained earnings: generated from profits⏹Equity investors have only a residual claim.3. Concepts that govern all accounting (会计核算的基本概念)(1) The dual-aspect concept复式记帐概念The fundamental accounting equation:Assets = Liabilities + Equity复式记帐特点✓在两个或两个以上相互联系的账户中记录一项经济业务，以反映资金运动的来龙去脉。

基础会计学笔记重点知识汇总1. 会计的定义：会计是一种记录、分类、汇总和报告经济交易的系统。

2. 会计方程：资产（Assets）= 负债（Liabilities）+ 所有者权益（Owner's Equity）。

该方程表明了企业的资金来源，即资产是由负债和所有者权益所提供的。

3. 资产（Assets）：是企业拥有并且预计将来能够带来经济利益的资源，包括现金、应收账款、存货和固定资产等。

4. 负债（Liabilities）：是企业对外债务和义务，包括应付账款、借款、未付工资等。

5. 所有者权益（Owner's Equity）：也称为净资产，是企业剩余资产扣除负债后归属于业主的部分，包括股东投资和留存利润等。

6. 会计记账原则：-会计主体性原则：将企业资产与业主个人资产区分开来，确保企业独立于业主存在。

-会计持续性原则：假设企业将会持续经营下去，除非有充分证据表明企业将关闭。

-会计会计期间原则：将企业经营活动划分为特定的时间段，通常为一年。

-会计货币计量原则：所有经济交易都要以货币计量，并使用一种普遍接受的货币单位进行记录和报告。

-会计历史成本原则：企业应该按照购买成本记录资产和负债，而不是按照当前市场价值。

7. 会计记录方法：-借贷记账法（Double-entry accounting）：每笔交易都要同时记录至少两个账户，借方和贷方，使得借方和贷方金额总额相等。

-会计账簿：包括总分类账、明细分类账和日记账，用于记录和跟踪企业的经济交易。

8. 财务报表：-资产负债表（Balance Sheet）：展示了企业在特定日期的资产、负债和所有者权益的情况。

-损益表（Income Statement）：展示了企业在特定期间内的收入、成本和净利润。

-现金流量表（Cash Flow Statement）：展示了企业在特定期间内的现金流入和流出情况。

-股东权益变动表（Statement of Changes in Equity）：展示了企业在特定期间内所有者权益的变动情况。

sold at 105 076 yuan to yield 10% compounded semiannually)
(B)
(C)
(D)
(E)
Interest Expense Cash
Debit
Credit
Premium on
Carrying Value of
Bonds Payable Bonds Payable
(B)
(C)
(D)
(E)
Interest Expense Cash
Debit
Credit
Discount on
Carrying Value of
Bonds Payable Bonds Payable
(E×14% ×1/2) (100 000×12%× 1/2) (B – C)
95 233
6 666
6 000
Chapter 14
Liabilities of a Corporation: Bonds Payable, Leases and Others
Bonds
At Bond Issuance Date
Company Issuing Bonds
Bond Selling Price
Bond Certificate
July 1 Cash
1 000 000
Bonds Payable
1 000 000
The Issuance of Bonds Payable
At each iຫໍສະໝຸດ terest payment date
Bond interest Expense 60 000
Cash
60 000
On the maturity date

会计英语基础试题及答案一、单项选择题（每题2分，共20分）1. The term "accounting" refers to:A. The process of recording, summarizing, analyzing, and interpreting financial informationB. The science of cookingC. The study of plantsD. The practice of law答案：A2. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll Report答案：D3. The process of identifying, measuring, and communicating economic information is known as:A. AuditingB. BudgetingC. AccountingD. Taxation答案：C4. What is the purpose of an income statement?A. To show the financial position of a company at a specific point in timeB. To show the changes in equity of a company over a period of timeC. To show the results of a company's operations over a period of timeD. To show the cash inflows and outflows of a company over a period of time答案：C5. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Liabilities - Equity = AssetsD. Equity - Assets = Liabilities答案：A6. Which of the following is an example of a tangible asset?A. GoodwillB. PatentsC. MachineryD. Trademarks答案：C7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions in two different accountsB. Recording transactions in two different ledgersC. Recording each transaction with a corresponding debit and creditD. Recording each transaction with a corresponding increase and decrease答案：C8. The accounting principle that requires companies to match expenses with revenues in the same period is known as:A. The matching principleB. The accrual basis of accountingC. The cash basis of accountingD. The historical cost principle答案：A9. What is the purpose of depreciation?A. To increase the value of an assetB. To reduce the value of an asset over timeC. To dispose of an assetD. To sell an asset答案：B10. The process of adjusting the accounts at the end of an accounting period to ensure they reflect the actual financial position of the company is called:A. Closing the booksB. Adjusting entriesC. AuditingD. Budgeting答案：B二、多项选择题（每题3分，共15分）1. Which of the following are considered current assets? (Choose all that apply)A. CashB. Accounts ReceivableC. InventoryD. Land答案：A, B, C2. The following are examples of liabilities except:A. Accounts PayableB. Bonds PayableC. Common StockD. Long-term Debt答案：C3. The accrual basis of accounting is different from the cash basis of accounting in that it:A. Recognizes revenues when cash is receivedB. Recognizes revenues when earnedC. Recognizes expenses when cash is paidD. Recognizes expenses when incurred答案：B, D4. Which of the following are considered as equity accounts? (Choose all that apply)A. Retained EarningsB. Common StockC. DividendsD. Treasury Stock答案：A, B, D5. The following are examples of adjusting entries except:A. Accrued RevenueB. Accrued ExpensesC. Prepaid ExpensesD. Depreciation Expense答案：C三、填空题（每题2分，共20分）1. The basic accounting equation is _______ = _______ +_______.答案：Assets, Liabilities, Equity2. The two main types of business entities are _______ and_______.答案：Sole Proprietorship, Corporation3. The process of preparing financial statements is known as _______.答案：Accounting Cycle4. The term used to describe the cost of an asset is _______.答案：Historical Cost5. The accounting principle that requires companies to provide full disclosure in financial reports is known as_______.答案：Full Disclosure Principle6. The _______ statement shows the changes in equity of a company over a period of time.答案：Statement of Changes in Equity7. The _______ statement shows the cash inflows and outflows of a company over a period of time.答案：Cash Flow Statement8. The process of determining the value of an asset is called _______.答案：Valuation9. The _______ principle states that a company should not anticipate revenues or expenses before they are earned or incurred.答案：Cons。