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1、一、 words and phrases 1. 殘值 scrip value 2. 分期付款 installment 3. concern 企業(yè) 4. reversing entry 轉(zhuǎn)回分錄 5. 找零 change 6. 報(bào)銷(xiāo) turn over 7. past due 過(guò)期 8. inflation 通貨膨脹 9. on account 賒賬 10. miscellaneous expense 其他費(fèi)用 11. charge 收費(fèi) 12. 匯票 draft 13. 權(quán)益 equity 14. accrual basis 應(yīng)計(jì)制

2、 15. retained earnings 留存收益 16. trad-in 易新，以舊換新 17. in transit 在途 18. collection 托收款項(xiàng) 19. 資產(chǎn) asset 20. proceeds 現(xiàn)值 21. 報(bào)銷(xiāo) turn over 22. dishonor 拒付 23. utility expenses 水電費(fèi) 24. outlay 花費(fèi) 25. IOU 欠條 26. Going-concern concept 持續(xù)經(jīng)營(yíng) 27. 運(yùn)費(fèi) freight 二、 Multiple-choice questio

3、n 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. D.Used by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Ass

4、ess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciati

5、on represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.

6、D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the

7、 basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information abou

8、t all of the following except. ( A ) A.Information used to determine which products to poduce B.Information about economic resources, claims to those resources, and changes in both resources and claims. C.Information that is useful in assessing the amount, timing, and uncertainty of future cash

9、 flows. D.Information that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C ) A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use o

10、f cash registers. D.The deposit of cash receipts in the bank on a daily basis. 7.The primary purpose for using an inventory flow assumption is to. ( A ) A.Offset against revenue an appropriate cost of goods sold. B.Parallel the physical flow of units of merchandise. C.Minimize income tax

11、es. D.Maximize the reported amount of net income. 8.In general terms, financial assets appear in the balance sheet at. ( B ) A.Current value B.Face value C.Cost D.Estimated future sales value. 9.If the going-concem assumption is no longer valid for a company except. ( C ) A.Land held

12、as an ivestment would be valued at its liquidation value. B.All prepaid assets would be completely written off immediately. C.Total contributed capital and retained earnings would remain unchanged. D.The allowance for uncollectible accounts would be eliminated. 10.Which of the following expl

13、ains the debit and credit rules relating to the recording of revenue and expenses?( C ) A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits. B. Expenses appear on the left side of the i

14、ncome statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits. C.The effects of revenue and expenses on owners’ equity. D.The realization principle and the matching principle. 11.Which of the following statements is(are) correct?

15、( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess. C.A company may use same depreciation methods in its finacial statemen

16、ts and its income tax return. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method. 12.A set of financial statements ( B ) except. A.Is intended to assist users in evaluating the financial position, profitability, and f

17、uture prospects of an entity. B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization. C.Includes notes disclosing information necessary for the proper interpretation of the statements. D.Is intended to assist investors and cr

18、editors in making decisions inventory the allocation of economic resources. 13.The primary purpose for using an inventory flow assumption is to. ( B ) A.Parallel the physical flow of units of merchandise. B.Offset against revenue an appropriate cost of goods sold C.Minimize income taxes. D.

19、Maximize the reported amount of net income. 14.Indicate all correct answers. In the accounting cycle. ( D ) A.Transactions are posted before they are journalized. B.A trial balance is prepared after journal entries haven’t been posted. C.The Retained Earnings account is not shown as an up-to-

20、date figure in the trial balance. D.Joumal entries are posted to appropriate ledger accounts. 15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D ) A.Extemal users have the ability to prescribe information they want. B.Information is always based on exact meas

21、ures. C.Financial reporting is usually based on industries or the economy as a whole. D.Financial accounting does not directly measure the value of a business enterprise. 16.Indicate all correct answers. Dividends except ( A ) A.Decrease owners’ equity. B.Decrease net income C.Are reco

22、rded by debiting the Cash account D.Are a business expense 17.Which of the following practices contributes to efficient cash management? ( C ) A.Never borrow money-maintain a cash balance sufficient to make all necessary payments. B.Record all cash receipts and cash payments at the end of the mo

23、nth when reconciling the bank statements. C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance. D.Pay each bill as soon as the invoice arrives. 18.Which of the following would you expect to find in a correctly prepared income state

24、ment? ( A ) A.Revenues earned during the period. B.Cash balance at the end of the period. C.Contributions by the owner during the period. D.Expenses incurred during the next period to earn revenues. 19.Which of the following are important factors in ensuring the integrity of accounting in

25、formation? ( D ) A.Institutional factors, such as standards for preparing information. B.Professional organizations, such as the American Institute of CPAs. C.Competence’ judgment’ and ethical behavior of individual accountants’ D.All of the above. 三、 Practices1 1.On Jan.1, 2000, Mark Co, a

26、cquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’ –digits method. Required: Determine the acquisition

27、 cost of the equipment. ( C ) A.$210,000 B.$250,000 C.$225.000 D.$200,000 2. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was

28、 $24,000 for 2004, calculated under the sum-of –the-years’ –digits method (4%). Required: Determine the acquisition cost of the equipment. ( C ) A.$220,000 B.$250,000 C.$224.000 D.$200,000 3. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receiving in exchange a nine-mont

29、h, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A ) A.$9,000 B.$18,000 C.$27.000 D.$36,000

30、Question: What is the reconciled balance? ( B ) A.$4,187 B.$4,085 C.$4,090 D.$4,000 Required: Choose the reconciled balance. ( D ) A.$3,220 B.$3,250 C.$3,200 D.$3,225 Required:Calculate the cost of goods available for sale(C) A.$475,000 B.$474,000 C.$470,000 D.$473,000 Req

31、uired: Calculate the cost of goods sold ( D ) A.$225,000 B.$254,000 C.$250,000 D.$253,000 8.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a

32、$500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A ) A.Dr. Bad Debt Accts. $1,500 B.Dr. Bad Debt Accts. $500 Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500

33、 C. Dr. Bad Debt Accts. $1,000 D. Dr. Bad Debt Accts. $1,500 Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,500 9.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure

34、for retained earnings.)(4%) REQUIRED:Find Retained earnings at August 1 2005(D) A.$420,000 B.$44,000 C.$40,000 D.$48,000 Practices2 Sue began a public accounting practice and completed these transactions during first month of the current year. Required: Choose the entries to record the f

35、ollowing transactons. 1.Invested $50,000 cash in a public accounting practice begun this day. ( A ) A.Dr. Cash $50,000 B.Dr. Capital Stock $50,000 Cr. Capital Stock $50,000 Cr. Cash $50,000 2.Paid cash for three monts’ office rent in advance $900( B ) A.Dr. Rent Exp. $900 B.Dr

36、. Prepaid Rent $900 Cr. Cash $900 Cr. Cash $900 3.Paid the premium on two insurance policies, $300. ( ) A.Dr. Prepaid Insurance $300 B.Dr. Insurance Exp $300 Cr. Cash $300 Cr. Cash $300 4.Completed accounting work for Sun Bank on credit $1000. ( A ) A.Dr.

37、 Accts Rec $1000 B.Dr. Cash $1000 Cr.Accounting Revenue $1000 Cr.Accounting Revenue $1000 5.Paid the monthly utility bills of the accounting office $300 ( A ) A.Dr Utility Exp $300 B.Dr office Exp $300 Cr. Cash $300 Cr. Cash $300 Linda began a public accounting prac

38、tice and completed these transactons during first month of the current year. Required: Choose the entries to record the following transactons. 6.Invested $20,000 cash in a public accounting practice begun this day. ( A ) A.Dr Cash $20,00 B.Dr Capital Stock $20,000 Cr. Capital Stock $20,0

39、00 Cr. Cash $20,00 7.Paid cash for three months’ office rent in advance $1200.( B ) A.Dr. Rent Exp $1200 B.Dr. Prepaid Rent $1200 Cr. Cash $1200 Cr. Cash $1200 8.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B ) A.Dr. Office Equipment $2,000

40、 B.Dr.Office Equipment $2,000 Office Supplies $100 Office Supplies $100 Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,100 9.Completed accounting work for Jack Hall and collected $2000 cash therefore. ( B ) A.Dr. Accts Rec $2000 B.Dr. Cash $2000 Cr.Accou

41、nting Revenue $2000 Cr.Accounting Revenue $2000 10.Purchase additional office equipment on credit $2500.( A ) A.Dr.Office equipment $2500 B.Dr. Office equipment $2500 Cr.Accts Pay $2500 Cr.Accts Rec $2500 四、 Translation: 1)The mechanics of double-entry accounti

42、ng are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are e

43、qual. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer. 1.The

44、 mechanics of double-entry accounting.( B ) A.會(huì)計(jì)兩次記賬的制度 B.復(fù)式記賬機(jī)制 C.會(huì)計(jì)的重復(fù)記賬體制 2.the debit and credit amounts are equal. ( A ) A.借方金額與貸方金額是相等的 B.借出金額與貸款金額是相等的 C.借入金額與貸款金額是相等的 Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience i

45、ndicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments. 3.in spite of numerous business fail

46、ures, companies have a fairly high continuance rate. ( B ) A.可惜有許多企業(yè)失敗,但公司仍有較高的持續(xù)經(jīng)營(yíng)比率。 B.盡管有許多企業(yè)倒閉,但公司仍有較高的持續(xù)經(jīng)營(yíng)比率。 C.大中型商業(yè)的主要會(huì)計(jì)工作辦公被叫做統(tǒng)制賬。 4.fulfill their objectives and commitments. ( C ) A.他們充滿客觀困難與承諾責(zé)任。 B.完成他們的目的與提交審議。 C.實(shí)現(xiàn)與履行他們的目標(biāo)及義務(wù)。 The accountants in a privat business, large or small,

47、must record transactions and prepare periodic financial statements from accounting recrds. 1)The chidf accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. As a part of the top management team, the controller 2)is char

48、ged with the task of running the business, setting its objecives, and seeing that these objecives are met. 5.The chief accounting officer in a medium-sized or large business is usually called the controller ( B ) A.中等或大的商業(yè)的主要會(huì)計(jì)官員通常被稱(chēng)為控制者。B.大中型企業(yè)的主要會(huì)計(jì)官員通常被稱(chēng)為主計(jì)長(zhǎng)。 C. 大中型企業(yè)的主要會(huì)計(jì)工作辦公被叫做統(tǒng)制賬。 6.is char

49、ged with the task of running the business, setting its objectives, and seeing that these objectives are met. ( A) A.負(fù)責(zé)企業(yè)經(jīng)營(yíng)運(yùn)作工作，設(shè)定經(jīng)營(yíng)目標(biāo)，并了解目標(biāo)的實(shí)現(xiàn)。 B.收取商業(yè)企業(yè)滾動(dòng)運(yùn)作費(fèi)，設(shè)定其客觀條件，并觀察這些條件的滿足。 C.承擔(dān)企業(yè)經(jīng)營(yíng)運(yùn)作工作，設(shè)定經(jīng)營(yíng)目標(biāo)，并了解目標(biāo)的實(shí)現(xiàn)。 Accounting practice needs certain guidelines to action. Accounting theory 1)provides th

50、e rationale or justification for accounting practice. The structure of accounting theory rests on foundation of basic concepts and assumptions that are ver broadm few in number, and derived from accounting practice. The principles of accounting are unlike the principles of the natural sciences and m

51、athematics, because they cannot be derived from or proved by the laws of nature. 2)Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability. 7.provides the rationale or justific

52、ation for accounting practice. ( B ) A.提供合理公正的會(huì)計(jì)實(shí)踐 B.為會(huì)計(jì)實(shí)務(wù)提供理性的判斷標(biāo)準(zhǔn) C.為實(shí)踐提供有理公正的會(huì)計(jì)理論 8.Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability. ( C ) A.會(huì)計(jì)原則不能發(fā)現(xiàn)理論，它們創(chuàng)造、發(fā)展理論并將之立法。 B. 會(huì)計(jì)原則不能發(fā)現(xiàn)理論，它們創(chuàng)造、發(fā)展了理論并立法通過(guò)。 C. 會(huì)計(jì)原則不能發(fā)現(xiàn)，它們是被創(chuàng)造、發(fā)展后通過(guò)立法來(lái)確定。