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蓝猪坊 创意美食工作室

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会计英语期末总结  

2008-01-12 20:20:30|  分类: 默认分类 |  标签: |举报 |字号 订阅

  下载LOFTER 我的照片书  |

 

第一部分(40分)

一、中英互译(汗~~~~~~)

1.accounting 会计

2.entity 实体

3.monetary 货币的

4.accountant会计员

5.creditor债权人

6.firm公司

7.evaluation评估

8.principle原则

9.stockholder股东

10.invest投资

11.financial  accounting财务会计

12.management  accounting管理会计

13.cost  accounting成本会计

14.tax  accounting税务会计

15.international  accounting国际会计

16.asset资产.

17.liability负债

18.capital权益

19.inventory存货

20.balance余额

21.transaction交易

22.accounting  equation会计等式

23.financial  position财务状况

24.bonds  payable应付债券

25.double  entry  system复式记账

26.common  stock普通股

27.preferred  stock优先股

28.accounts  payable应付账款

29.journal日记账

30.ledger总分类账

31.debit借方

32.credit贷方

33.accounting  cycle会计循环

34.accounting  period会计期间

35.source  documents原始凭证

36.trial  balance试算平衡

37.financial  position财务状况

38.the  balance  sheet资产负债表

39.the  income  statement利润表

40.the  statement  of  cash  flows 现金流量表

41.net  income 净收益

42.net  loss净损失

43.the  cost  of  goods  sold商品销售成本

44.gross  profit毛利

45.operating  activities经营活动

46.investing  activities投资活动

47.financing  activities筹资活动

48.long-term  assets长期资产

49.cash  inflows现金流入

50.cash  outflows现金流出

51.deposit存款

52.credit信用

53.receipt收据

54.notes  receivable应收账款

55.current  assets流动资产

56.petty  cash备用金

57.accounting  records会计记录

58.bank  reconciliation银行调节表

59.bank  statement银行对账单

60.trade  discounts商业折扣

61.cash  discounts现金折扣

62.face  value票面价值

63.bad  debt  expense坏账费用

64.the  direct  write-off  method直接销帐法

65.allowance  method备抵法

66.specific  identification个别计价法

67.FIFO 先进先出法

68.average  cost平均成本法

69.LIFO后进先出法

70.disclosure披露

71.manufacturing制造业

72.revenue收入

73.periodic  inventory  system定期盘存制

74.perpetual  inventory  system永续盘存制

75.acquisition获得

76.depreciation贬值,折旧

77.the  income  statement收益表

78.the  ending  inventory期末存货

79.the  beginning  inventory期初存货

80.the  cost  flow  assumption成本流动假设

81.product  costs产品成本

82.period  costs期间费用

84.manufacturing  costs制造成本

85.direct  material直接材料

86.direct  labour直接人工

87.the  weighted-average  method加权平均法

88.fixed  assets固定资产

89.physical  depreciation物理,有形损耗

90.functional  depreciation功能,无形损耗

91.intangible  assets无形资产

92.current  assets流动资产

93.long-term  investment长期投资

94.tangible  assets有形资产

95.securities有价证券

96.current  liabilities流动负债

97.long-term  liabilities长期负债

98.maturity到期

99.solvency偿付能力

100.evaluate评价

101.liquidity流动性

102.purchase购买

103.mortgage抵押

104.residual  value残值

105.partnership合伙

106.profitability收益性

107.dividend股息,红利

108.single  proprietorships个体企业

109.legal  entity法律实体

110.the  New  York  Stock  Exchange纽约证券交易所

111.doule  taxation双重课税

112.separation  of  ownership  and  control所有权和经营权分开

113.revenue收入

114.expense费用

115.gain收益

116.loss损失

117.net  income净收益

118.net  loss净支出

119.profit利润

120.CPA注册会计师

121.performance业绩

122.investor投资者

123.creditor债权人

124.short-term  liquidity短期流动性

125.long-term  solvency长期偿债能力

126.trend  analysis趋势分析法

127.common-size  analysis结构分析法

128.ratio  analysis比率分析法

129.profitability  ratio获利比率

130.activity  ratio活动性比率

131.stability  ratio稳定性比率.

132.current  ratio流动比率

133.quick  ratio速动比率

134.rate  of  return  on  sales销售利润率

135.gross  profit  percentage毛利率

136.return  on  stockholders’  equity股东权益报酬率

137.return  on  total  assets总资产利润率

138.inventory  turnover存货周转率

139.accounts  receivable  turnove应收账款周转率

140.uncollectible  accounts坏账

141.debt  ratio资产负债率

142.debt-to-equity  ratio权益负债率

143.time-interested  earned  ratio已获利息倍数

144.the  business  entity  concept会计主体假设

145.the  ongoing-concern  concept持续经营假设

146.the  stables-dollar  concept币值稳定假设

147.the  time-period  concept会计分期假设

148.coat  principle历史成本假设

149.realization  principle实现原则

150.matching  principle配比原则

151.objectivity  principle客观性原则

152.full-disclosure  principle完全披露原则

153.consistency  principle一致性原则

154.conservatism  principle谨慎性原则

155.materiality  principle重要性原则

156.cash  basis收付实现制

157.accrual  basis权责发生制

(这个~~以上是老师上课画的~~偶觉得吧~~这些词即便没在汉译英里出现,也是一定要认识的,不然后面的题就没法做了)

二、选择

(1)    Which of these is (are) an example of an asset account? ______.

A.      Service Revenue

B.      Withdrawals

C.      Supplies

D.     All of the above

(2)      Which of the following is not affected by the inventory valuation method used by a business? ________.

A.      Amounts owed for income taxes

B.      Cost of merchandise sold

C.      Amounts paid to acquire merchandise

D.     Net income of the business

(3)    Aftin Co. performs services on account, when Aftin collects the account receivable_______.

A.      assets increase

B.      assets do not change

C.      owner’s equity decreases

D.     liabilities decrease

4  If assets increase $ 80,000 during the period and owners’ equity decreases

$ 16,000 during the period, liabilities must have_____.

A.      increased $ 64,000

B.      increased $ 96,000

C.      decreased $ 64,000

D.     decreased $ 96,000

(5)   During a period of rising price levels, the financial statement of a company using FIFO instead of LIFO for inventory accounting will show _______:

A.      lower total assets and lower net income

B.      lower total assets and higher net income

C.      higher total assets and lower net income

D.     higher total assets and higher net income

(6)   Which of these accounts has a normal debit balance? ________.

A.      Rent Expense

B.      Withdrawals

C.      Service Revenue

D.     Both A and B have a normal debit balance

(1)C   (2)C   (3)B(4)B   (5)D   (6)D

三、问答Answer the question related to the topic of the conversation

Why Isn’t The Accounting A Mirror of What Happened?

John:  Leanne, can you explain what’s going on here with these monthly statements?

Leanne:  Sure, John. How can I help you?

John: I don’t understand this last – in, first – out inventory procedure. It just doesn’t make sense.

Leanne: Well, what it means is that we assume that the last goods we receive are the first ones sold. So the inventory is made up of the items we purchased first.

John:  Yes, but that’s my problem. It doesn’t work that way! We always distribute the oldest produce first. Some of that produce is perishable! We can’t keep any of it very long or it’ll spoil.

Leanne: John, you don’t understand. We only assume that the products we distribute are the last ones received. We don’t actually have to distribute the goods in this way.

John: I always thought that accounting was supposed to show what really happened. It all sounds like “make believe” to me! Why not report what really happens?

Question:

How would you respond to John if you were Leanne?

In inventory accounting, we need compute the amounts of cost for good sold and ending inventory. However, the inventory of some firms is sufficiently similar that the firm can’t feasibly use specific identification costs. So it must make some assumption to compute the cost of units sold and units remained in inventory, which is called cost flow assumptions, and one of them is LIFO. LIFO usually doesn’t reflect physical floes, but firms use it since in a period of rising acquisition costs. LIFO’s higher (than FIFO) cost-of-goods-sold figure reduces reported income and income taxes.    

          

 

Two Sets of Books: Possible?

       The following is an excerpt from a conversation between two employees of Stanza Company: Geoff Taines and Allison Foster. Geoff is the accounts payable clerk, and Allison is the cashier.

Geoff: Allison, could I get your opinion on something?

       Allison: Sure, Geoff.

       Geoff: I guess you know Kris, the fixed assets clerk?

       Allison: I know who she is, but I don’t know her real well. Why?

       Geoff: Well, I was talking to her at lunch last Monday about how she liked her job, etc. You know, the usual…and she mentioned something about having to keep two sets of books...one for taxes and one for the financial statements. That can’t be good accounting, can it? What do you think?

       Allison: Two sets of books? It doesn’t sound right.

       Geoff: It doesn’t seem right to me either. I was always taught that you had to use generally accepted accounting principles. How can there be two sets of books?

       Questions:

        (1) What can be the difference between the two Sets of Books?(2分)

The different depreciation methods can be chosen in the two sets of books.

        (2) How would you respond to Allison and Geoff if you were Kris?(3分)

Firms may choose accelerated depreciation method for tax purpose to delay paying income tax. They may save money since a dollar saved today has a greater value than a dollar saved tomorrow. For financial report purpose, firms may choose straight-line depreciation method and they can keep the net income stable for each period of time. It is good for their fames.

四、区分账户类别(这类题以前上课做过,据说后期有一次课还发了一张卷子,上面也有几道,不过我没去上课啊,有的同学快交出来吧~~不要藏了~~o(∩_∩)o…哈哈)

 

第二部分(60分)

计算

一、会计分录(卷子)

二、试算平衡表(卷子)

三、资产负债表,利润表

四、银行存款余额调节表(见课件)

五、坏账直接核销法、备抵法

六、存货成本、存货发出计价法

七、折旧的计算(直线法,年限平均法,加速折旧法,年数总和法,双倍余额递减法)(见课件)

八、书第12章的所有表及相关比率的计算

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