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 of
the owners from creditors of the business
B. A proprietorship has a single owner
C.Accounting is the information system that measures business activities,
processes that information into reports, and communicates the results to decision makers
D.The FASB determines how accounting is practiced in the United States
2.The primary objective of financial reporting is _______C_.
A.to present information in an ethical manner
B.to provide information to the federal government
C.to provide information useful for investment and lending decisions
D.to provide information useful to managers in making daily decisions
3.The principle or concept that holds that an entity will remain in operation for the
foreseeable future is the_____A____.
A.going-concern concept
B.stable-monetary-unit concept
C.reliability principle
D.cost principle
4.Which of the following statements is true?___B_____.
A.Revenues are assets because they represent economic benefits
B.Assets are economic resources that are expected to benefit future periods
C.The accounting equation can be stated as Assets +Liabilities =Owner’s Equity
D.Liabilities are economic obligations to insiders
5.Aftin Co. performed services on account. When Aftin collects the account
receivable, ____B____.
A.assets increase
B.assets do not change
C.owner’s equity decreases
D.liabilities decrease
6.Which of the following trans actions would not affect ower’s equity?___A_____.
A.Payment of an account payable
B.Payment of salary expense
C.Service provided on account
D.Withdrawal of cash by owner
7.An income statement reports___D______.
A.The assets, liabilities, and owner’s equity on a pattic ular date
B.the change in the owner’s capital during the period
C.the cash receipts and cash payments during the period
D.the difference between revenues and expenses during the period
8. If assets increase $80000 during the period and owner’s equity decreases $16000
during the period, liabilities must have___B______.
A. increased $64000
B. increased $96000
C. decreased $64000 \
D. decreased $96000
9.The following information about the assets and liabilities at the end of 20*1 and 20*2 is given below:
20*1 20*2
Assets $75000 $90000
Liabilities 36000 45000
If net income was $15000 and there were no withdrawals, how much did the owner invest____A___.
A.$ 4500
B.$ 6000
C.$ 45000
D.$ 43500
10.The amount of net income shown on the income statement also appears on the ______C__.
A. statement of financial position
B. balance sheet
C. statement of owner’s equity
D. statement of cash flows
第二章
1.Which of these is (are) an example of an asset account? ___C___
A.Service Revenue
B.Withdrawals
C.Supplies
D.All of the above
2.Traylor Company paid $ 2 850 on account. The effect of this transaction on the
accounting equation is to __D___.
A.Decrease assets and d ecrease owner’s equity
B.Increase liabilities and decrease owner’s equity
C.Have no effect on total assets
D.Decrease assets and decrease liabilities
3.Which of these statements is false? __A____.
A.Increase in assets and increase in revenues are recorded with a debit
B.Increase in liabilities and increases in owner’s equity are recorded with a
credit
C.Increase in both assets and withdrawals are recorded with a debit
D.Decreases in liabilities and increases in expenses are recorded with a debit
4.Not Payable has a normal beginning balance of $ 30 000. During the period, new
borrowings total $ 63 000 and the ending balance in Notes Payable is $ 41 000.
Determine the payments on loans during the period. __B___.
A.$ 74 000
B.$ 52 000
C.$ 134 000
D.Cannot be determined from the information given
5.Which of these statements is not correct? __C___.
A.The account is a basic summary device used in accounting
B. A business transaction is recorded first in the journal and then posted to de
ledger
C.The ledger is a chronological listing of all transactions
D.The debit entry is recorded first in a journal entry , then the credit entry
6.Which of these accounts has a normal debit balance? ___D___.
A.Rent Expense
B.Withdrawals
C.Service Revenue
D.Both A and B have a normal debit balance
7.The journal entry to record the collection of $ 890 from a customer on account is
___B___.
A. Accounts Payable 890
Cash 890
B. Cash 890
Account Receivable 890
C. Cash 890
Accounts Payable 890
D. Cash 890
Service Revenue 890
8.The ending Cash account balance is $ 57 600. During the period, cash receipts
equal $ 124 300. If the cash payments during the period total $ 135 100, then the beginning Cash amount must have __A____.
A.$ 68 400
B.$ 46 800
C.$ 181 900
D.Cannot be determined from the information given
https://www.wendangku.net/doc/a6961252.html,e the following selected information for the Alecia Company to calculate the
correct credit column total for a trial balance ___C___.
Accounts receivable $ 7 200
Accounts payable 6 900
Building 179 400
Cash 15 800
Capital 64 000
Insurance expense 6 500
Salary expense 56 100
Salary payable 3 600
Service revenue 190 500
A.$ 201 000
B.$ 137 100
C.$ 265 000
D.$ 74 500
10.Which of the following statements is correct? ____D___.
A.The chart of accounts is a list of all accounts with their balances
B.The trial balance is a list of all accounts with their balances, divided as debit
or credit
C.The ledger is maintained in chart-of-accounts order
D.Both B and C are correct
第三章
1.When should revenue be recorded under the accrual-basis and cash-basis of
accounting? ____D___
Accrual-Basis Cash-Basis
A.When received When the service is performed
B.When the service is performed When the customer is billed
C.When the customer is billed When received
D.When the service is performed When received
2.During 20*4, Bustamante Co. incurred salary expense of $240,000.Begining and
ending Salary Payable was $4,000 and $ 8,000 , respectively. In 20*4,Bustamante paid salaries of ____C___
A.$ 248,000
B.$ 240,000
C.$ 236,000
D.$244,000
3.During 20*4, Bustamante received $ 600,000 for service revenue. Bustamante has
not 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.$ 550,000
B.$570,000
C.$580,000
D.$630,000
4.Recording an expense when it is paid instead of when incurred is a violation of
____C___
A.The matching principle
B.The time period concept
C.The reliability concept
D.The revenue principle
5.On July 31, $3,600 is paid for a one-year insurance policy. On December 31,the
adjusting entry for prepaid insurance would include ____C___
A.a debit to Insurance Expense, $ 3,600
B.a credit to Prepaid Insurance, $ 3,600
C.a debit to Insurance Expense, $ 1,500
D.a credit to Prepaid Insurance, $ 1,500
6. Failure to record an adjusting entry for an accrued expense , will result in the following____B___
Liabilities Net Income
A. no effect understate
B. understate overstate
C. overstate understate
D. understate no effect
7. An adjusting entry could contain all of the following except___B___
A. a debit to Unearned Revenue
B. a credit to Cash
C. a debit to Interest Receivable
D. a credit to Salary Payable
8. 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. $ 6,100
B. $ 1,200
C. $ 6,300
D. $ 5,900
9. Refer to Exhibit 3-2. The credit column of the adjusted trial balance should total ___C___
A. $ 45,300
B. $ 49,300
C. $ 49,500
D. $ 51,100
10. Refer to Exhibit 3-2.Assume the net income is $ 8,000. The ending balance of Lemon, Capital should be ___A__
A. $ 17,600
B. $ 15,600
C $ 13,600
D. $ 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 policies
B To prevent fraud
C. To ensure that expenses and cash outlays are held to a minimum
D. To provide adequate subdivision of duties within the organization
The 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 balance
b.Add to the bank balance
c.Deduct from the bank balance
d.Deduct from the book balance
e.Dose not belong to the bank reconciliation
2. 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 Cash
B.debit to Cash
C.credit to Accounts Receivable
D.no entry is required
6. 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 necessary
B. the customer should be able to see the amounts entered into the register
C it should be a requirement that a receipt be given to the customer
D. the cash drawer should open only when the sale clerk enters an amount on the keys
7. 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 accounts
B A dishonored notes receivable should be shown as a current liability
C. 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 receivable
D When a customer overpays his accounts receivable ,the resulting balance should be properly shown among the long-term (noncurrent) assets on the balance sheet
8. 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. $ 77450
B $ 75170
C. $ 75920
D $ 80550
accounts receivable ).___D___.
A. 41 days
B. 11 days
C. 33 days
D. 37 days
10. Refer to Exhibit 4-1. Compute the acid-test ratio ___B____.
A. 0.31
B 0.57
C. 0.13
D. 0.27
第五章
1.The weighted average for the year inventory cost flow methostd is applicable to
which of the following inventory systems? ___B____.
Periodic Perpertual
A. Yes Yes
B. Yes No
C. No Yes
D. No No
2.The LIFO inventory cost flow method may be applied to which of the following inventory systems? ___C____.
Periodic Perpertual
A. No No
B. No Yes
C. Yes Yes
D. Yes No
3.Crow Company bagan a year and purchased merchandise as follows:
Jan.1 Beginning inventory 40 units @ $ 17.00
Feb.4 Purchased 80 units @ $ 16.00
May.12 Purchased 80 units @ $ 16.50
Aug.9 Purchased 60 units @ $ 17.50
Nov.23 Purchased 100 units @ $ 18.00
The 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.$1000.00
C.$1040.00
C.$1080.00
D.$1022.00
4.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___
https://www.wendangku.net/doc/a6961252.html, income is understated;assets are understated
https://www.wendangku.net/doc/a6961252.html, income is understated;assets are overstated
https://www.wendangku.net/doc/a6961252.html, income is overstated;assets are understated
https://www.wendangku.net/doc/a6961252.html, income is overstated;assets are overstated
5.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 $150000
Purchases 86000
Purchases returns 4000
Sales during the second quarter of 20*2 190000
The estimate of the cost of the inventory on June 30 would be ___C____.
A.$80000
B.$88000
C.$89500
D.$184500
6.Which of the following factors would not be considered in the selection of LIFO as an inventory costing method? ___C____.
A.Tax benbefits
B.Matching
C.Physical flow
D.Improved cash flow
7.Which of the following methods of inventory valuation is allowable at interim dates but not at year-eng? __B____
A.Weighted average
B.Estimated gross profit rates
C.Retail method
D.Specific identication
8.Dart Company’s accounting records indicated the followi ng information: Inventory,1/ 1/20*2 $ 500000
Purchases during 20*2 2500000
Sales during 20*2 3200000
A 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.$ 25000
B.$ 100000
C.$ 175000
D.$ 225000
9.Which of the following is not affected by the inventory valuation method used by a business? __C____
A.Amounts owed for income taxes
B.Cost of merchandise sold
C.Amounts paid to acquire merchandise
https://www.wendangku.net/doc/a6961252.html, income of the business
10.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 Retail
A. No No
B. No Yes
C. Yes No
D. Yes Yes
会计英语业务题
1.The following selected transactions were completed by Castell Delivery Seevice
during
November :
(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 had
been used during the month
Indicate 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 capital
2.Prepare the following columnar form . Then enter the word debit or credit in each
of 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 normal
3.Ora Company’s two employees each earn $ 90 per day for a four day week that
begains 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 :
20×2
a . 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 outstanding
accounts receivable would become uncollectible .
20×3
e. 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 , In
adjusting the accounts on December 31 , concluded that 2% of the outstanding accounts receivable would become uncollectible
Required:
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 70 000
Selling expenses 200 000
Ending inventory 80 000
The 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 20×2
Beginning inventory $120 000 Purchases 790 000 Transportation-in 45 000
Purchases discounts 15 000 Purchases returns and allowances 10 000 Ending inventory 130 000 Required
a.Calculate the inventory turnover ratio for 20×2 .
b. If asked by management, how would you interpret the ratio that you calculated?
1.posting
2.revenues
3.cash flow statement
4.GAAPs
5.chart of accounts
6.debit and credit rules
7. accrual accounting
8. depreciation
9. trial balance
10.retailers
11.perpetual inventory system
12.liquidity
1.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?
Answers
1.
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.
2020 年注册会计师全国统一考试大纲 —专业阶段考试 概述 一、总体目标 注册会计师全国统一考试专业阶段考试(以下简称专业阶段考试)测试考生是否具备注册会计师执业所需要的专业知识、是否掌握基本的职业技能和职业道德规范。 二、能力等级 能力等级是对考生专业知识掌握程度的划分,分为三个级别: (一)能力等级 1——知识理解能力 是指考生应当理解注册会计师执业所需掌握学科领域的基 本概念和基本原理。 (二)能力等级 2——基本应用能力 是指考生应当在理解基本概念和基本原理的基础上,在比较简单的职业环境中,坚持正确的职业价值观,遵从职业道德要求, 保持正确的职业态度,运用相关专业学科知识解决实务问题。 (三)能力等级 3——综合运用能力 是指考生应当在理解基本概念和基本原理的基础上,在相对复杂的职业环境中,坚持正确的职业价值观,遵从职业道德要求, 保持正确的职业态度,综合运用专业学科知识和职业技能解决实务问题。 三、考试科目 专业阶段考试设会计、审计、财务成本管理、公司战略与风
险管理、经济法、税法 6 个科目。 各科考试均设置 5 分的英文作答附加分题,鼓励考生使用英文作答。 会计科目考试时间为 3 小时,审计、财务成本管理科目考试时间为 2.5 小时,公司战略与风险管理、经济法、税法科目考试时间为 2 小时。 四、考试题型 专业阶段考试的题型主要分为三类: (一)选择题,重点考察考生的知识理解能力。 (二)简答(分析)题、计算(分析)题,重点考察考生的基本应用能力。 (三)综合题、案例分析题,重点考察考生的综合运用能力。
会计 考试目标 考生应当根据本科目考试内容与能力等级的要求,理解、掌握或运用下列相关的专业知识和职业技能,坚守职业价值观、遵循职业道德、坚持职业态度,解决实务问题。考试涉及的相关法规截至 2019 年12 月31 日。 1.会计基本原理,包括会计概念、会计循环、会计方法、应用复式记账记录交易或事项、会计政策的选择和会计估计的运用原则、财务报告的目标和编制方法等; 2.交易或事项的具体会计处理,包括对相关交易或事项会计政策的选择、会计估计运用,以及各项会计要素的确认与计量和具体会计处理方法; 3.特定环境下交易或事项的会计处理,包括运用会计基本原理在特定环境下对交易或事项实质的判断、作出会计政策的选择和会计估计的运用,并进行具体会计处理; 4.财务报告编制,包括根据交易或事项处理结果,编制财务报告; 5.合并财务报表编制,包括合并范围判断、内部交易抵销、合并程序、编制方法; 6.会计法规,包括《会计法》、《企业财务报告条例》、《企业会计准则》等在内的会计法规体系,以及注册会计师职业道德。 考试内容与能力等级
会计英语期末复习 一、判断题20题 20分 二、多项选择题10题20分 三、名词解释5题15分 四、汉译英20题20分 五、会计实践操作25分 名词解释 1、Accounting(会计)P3 Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms. 2、Accrual Basis Accounting (权责发生制) P18 3、Liability(负债)P148 Liabilities are defined as “probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events”. 4、Capital Expenditure (资本性支出) P29 Capital expenditure are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows , and thus should be added to the plant and equipment or capital asset account. 5、Matching principle(配比原则)P26 Matching refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized. 6、Substance Over Form(实质重于形式)P30 Substance over form requires that transactions and other events are accounted for and presented in accordance with their substance and economic reality and not merely their legal form. 汉译英 真实性和公允性 truth and fairness 收付实现制 cash basis of accounting 持续经营假设 going concern assumption 谨慎性原则 conservatism
家具行业的财务成本核算案例 如何理解家具制造业的成本核算?如何核算?如何达到核算的目的?业界及管理者们众说不一,见仁见智。有人说,除了赚钱就是本钱,本钱就是成本;有人说“肉烂了总会在锅里”,无需在成本核算方面耗费过多的资源,只需用自已的 人管好仓库、现金、门卫就行了;有人则视成本为企业发展的源动力,企业的核心竟争力之一。无论对成本核算的理解和认识持何种态度,都不无道理,都与自身环境、管理基础、发展愿景以及管理者自身素质有密切关系。不少人说,家具制造业的竟争已进入白热化状态,是否如此严重,同仁们最清楚,但竟争的确加剧。随着市场的日趋成熟与完善,款式、品质和营销手法的同质化,家具业的竟争最主要的表现为价格的竟争,价格的竟争其实就是成本的竟争。然而,不少企业在竟争面前束手无策,不知所措,感觉迷茫和困惑,对成本的理解和核算往往步入以下误区: 其一,重营销、重生产、重研发,忽视财务及成本 核算的重要地位。 其二,把成本核算简单化,仿佛成本核算只是财务 部门的事,成本核算不准主要是会计未算准。而财务部门
一般大都做事后核算,忽视其整体管理职能,忽视其核算方法和管理理念在企业管理各个方面的应用和贯彻。 其三,不少规模较小的企业不开展或很少开展成本核算,并无专职的核算管理人员,产品定价随意性,一般参照同款式而定,或者按估算的材料成本系数倒算。在这种成本意识的指导下,导致的结果只能是成本计算不准确,成本控制水平差,其成本就象橡皮一样,可长可短,无准确可靠的量化指标。 事实上,成本核算是成本控制的第一步,是控制的基础。无准确、及时、可靠、可比的核算资料,就难以知道成本高低、失控的真实原因,就会直接影响企业的成本预测、计划、分析、考核和持续改善等控制工作,同时也对企业的成本决策和经营决策的正确与否产生重要影响。可见,成本核算对家具制造企业的重要性非同小可。针对目前不少企业成本核算管理现状,我们认为应从以下几个方面开展成本核算管理工作: 首先,应清晰认识理会成本核算的概念、实质和目的。成本核算是指在生产和服务提供过程中对所发生的费用进行归集和分配,并按规定的方法计算成本的过程。其实质是以会计核算为基础,以货币指标的形式反映出总成本和单位成本,达到成本分析、预测和控制的最终目的。第二,应正确认识成本的分类方法。成本的分类方
一.专业术语 Accelerated Depreciation Method 计算折旧时,初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation,双倍余额递减折旧法 double declining balance depreciation,年限总额折旧法 sum of the years' depreciation Account 科目,帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环,指按顺序进行记录,归类,汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式:资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率:一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。凡应属本期的收益于费用,不论其款项是否以收付,均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用:指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率,企业速动资产与流动负债的比率,又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表,指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录:在会计期末所做的分录,将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用:将坏帐传人费用帐户,冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节:企业自身的存款帐户余额和银行对帐单的余额不符时,应对未达帐进行调节。 Bank statement 银行对帐单,银行每月寄给活期存款客户的对帐单,列明存款兑现支票和服务费用。
《财务会计》课程考试大纲 1、教材: 《中级财务会计》(朱清贞主编,江西高校出版社,2013年1月第1版)《财务会计》(陈信元主编,高等教育出版社,2008年7月第3版) 2、参考书: 《中级财务会计》(刘永泽主编,东北财经大学出版社,2009年第2版)《财务会计学》(戴德明主编,中国人民大学出版社,2013年第6版) 第一章:总论 1、基本内容: 第一节财务会计及其目的 第二节企业会计准则 第三节财务会计的基本前提 第四节财务报告要素 第五节会计信息的质量要求 2、教学基本要求: 了解:什么是财务会计、其目的是什么。 3、教学重点难点: 会计前提、要素与质量要求。 第二章:货币资金与交易性金融资产 1、基本内容: 第一节货币资金
第二节交易性金融资产 2、教学基本要求: 了解:货币资金与交易性金融资产的定义。 掌握:货币资金与交易性金融资产的分类及其在不同情况下的账务处理。 3、教学重点难点: 货币资产与交易性金融资产的账务处理。 第三章:应收款项 1、基本内容: 第一节应收票据 第二节应收账款 第三节预付和其他应收款项 第四节坏账损失 第五节应收债权融通 2、教学基本要求: 明确:应收款项的类别及其定义。 重点掌握:各项应收款项的会计分录编制。 3、教学重点难点: 应收票据、应收账款、预付账款、其他应收款、坏账损失和应收债权融通业务核算。 第四章:存货 1、基本内容: 第一节存货概述
第二节存货的计量 第三节原材料 第四节其他存货 第五节存货清查 第六节存货期末计价 2、教学基本要求: 了解:存货的定义及其分类。 掌握:各类存货的入账及其账务处理。 3、教学重点难点: 各类存货的业务核算及期末计价。 第五章:持有至到期投资及长期股权投资 1、基本内容: 第一节持有至到期投资 第二节长期股权投资 2、教学基本要求: 了解:持有至到期投资与长期股权投资的区别与联系。 掌握:持有至到期投资与长期股权投资账务处理。 3、教学重点难点: 持有至到期投资与长期股权投资在不情况下的会计分录编制。第六章:固定资产 1、基本内容: 第一节固定资产概述
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese . 1. entity concept 主题概念 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源,一个是负债,另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务,其结算可能导致未来资产或服务的转让或使用。 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, 可复制、编制,期待你的好评与关注!
施工企业会计成本核算实例解析.doc 施工企业会计成本核算实例解析 摘要:施工企业与一般企业在会计核算上最大的区别在于对施工成本的核算以及对收入、成本确认方面的不同上。会计核算是要和企业的生产经营特点相适应的。作为会计熟悉相关会计流程和科目尤其重要,可以根据实际情况或各企业情况不同而进行相应成本核算。 关键词:施工企业;会计;成本核算 一、在建工程成本核算 1、在建成本转至完工成本 公司的成本一般是成本部提供的数据,每个月会向财务发送动态成本表。每个产品类型都有每平米的单方成本。假设这个项目只有一个产品类型,每平米单方是8000元,这个类型的建筑面积为5万平方米,那么总投资就是8000×50000=4亿元。也就是要结转完工的金额。那么在月底时,结转成本分录如下: 借:完工开发产品 4亿 贷:房地产开发成本-成本结转(5001.10)4亿 2、预提完工成本 假设这个项目只有一个产品类型,且全部都竣工,且成本计提合理的话,这个4亿应该大于5001.01至08科目的合计。因为项目虽说竣工,但并不意味着以后就不付工程款了,所以预提的金额肯定要比实际发生的大。因此,在月末的时候,冲回上个月的预提成本,5001科目应该是贷方 余额。于是,我们预提成本的工作就要从每季度做一次,变成每月做一次。(各公司可能不一样)所以,先要冲回最后一次的预提成本: 借:房地产开发成本——预提成本(5001.09)-100万
贷:应付账款——各期预提成本-100万 计提: 借:房地产开发成本——预提成本(5001.09)4亿-(5001.01至5001.08合计数) 贷:应付账款——各期预提成本 4 亿-(5001.01至5001.08合计数) 检验:做完这一步后,5001科目余额为0;5001.10余额=1405(完工成本)发生额=预计投资总额 以上例子在实际工作中是比较简单的,但是万变不离其中。一般某个房地产项目不会只有一期,而且这一期不会只有一个产品类型,再而且还全部同时竣工的。大多数的房地产行业都会有三到四期的房源,产品类型最少也得两个以上,每一期都会出现部分拟建,部分在建,部分竣工的情况。那个时候只能不同的状态不同处理。譬如拟建的部分不计提成本,在建的部分按下月付款数计提成本,竣工的部分按照投资与实际发生的差额数计提。 二、现房成本结算 一般当房地产开发商拿到“新建住宅商品房准许交付使用证”意味着房子可以考虑结算,房子就可以结转主营业务收入和主营业务成本。因为拥有“准入证”只是条件之一。还有两个条件:房子处于“签约“状态;房款收到总房款的20%以上。只有这三个条件都满足了,才允许结算。否 则就不行。 1、预收账款的结转 当初房款进账,入科目“预收账款”,现在项目结算了,我们就要把结算部分的房子收入转入“主营业务收入”。 案例1:结算楼盘四个楼400户签约合同价款为:390130346元。预收账款收 款:390150346元。经过核对,400户全部签约,房款全部收齐。后发现,预收账款
常用会计类英语词汇汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
会计英语期末考试复习(unit1---unit8) 1.词汇(英翻中)20*1’=20’(主要复习期中考试的词汇题及每个单元的词汇表) 2.连线20*1’=20’(主要复习每个单元课后习题中的连线题) 3.翻译(英翻中)5*6’=30’(复习范围见后面材料) 4.会计分录15’(主要复习期中考试的分录题) 5.制表15’(主要复习资产负债表和现金流量表,见课本43页和53页) 翻译复习: 1. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”. (page 3) 会计信息主要提供给每家公司的所有者、管理者和投资者及其他用户以有助于决策过程。因此,会计也被称为“商业语言”。 2. Assets are properties that are owned and have monetary value; for instance, cash, inventory, buildings, equipments. Liabilities are amounts owed to outsiders, such as notes payable, accounts payable, bonds payable. (page 16) 资产是所拥有并有货币价值的财产;比如,现金、存货、建筑物、设备。负债是欠外界人士的金额,比如应付票据、应付账款、应付债券。 3. Intangible assets are nonphysical assets that confer on their owners long-term rights, privileges, or competitive advantages, including patents, copyrights, licenses and trademarks. (page 25)无形资产是没有物质形态的资产,它赋予所有者长期的权利、优先权、或竞争优势,包括专利权、著作权、许可权、商标权。 4. These financial statements are very concise, summarizing in three or four pages the activities of a business for a specified period of time, such as a month, a quarter or a year. (page 38) 这些财务报告非常简洁,用3或4页纸汇总公司在某一特殊时期的商业活动,比如一个月、一个季度或一年。 5. Although the amount of profit generated is of particular interest to owners of the business, other groups such as managers, employees and suppliers will also have an interest in the profit-making ability of the business. (page 47)
1、会计哪6大类科目 资产负债共同所有者权益成本损益 2、会计的借贷法则 资产、成本、费用科目:增加时记借方,减少记贷方 负债、所有者权益、收入科目:增加时记贷方,减少记借方 借贷法则: 复式记账法的一种。它是以“借”、“贷”为记账符号,以“资产=负债+所有者权益”的会计等式为理论依据,以“有借必有贷,借贷必相等”为记账规则的一种科学复式记账法。 规则是:有借必有贷,借贷必相等 资产类,成本类借方增加,贷方减少 所有者权益类,负债类,损益类借方减少贷方增加 全根据“资产+费用=负债+所用者权益+收入”来的 3、六大类正常的借贷方 4、一些重点的会计科目 编制会计分录: 1.职工李明出差预借差旅费2000元,以现金付讫: 2.以现金支付职工工资30000元; 3.职工李明出差回来,报销差旅费2500元,以现金支付其垫付款; 4.分配本月职工工资,生产工人工资50000元,车间管理人员工资6000元,行政管理人员工资14000元,福利部门人员工资10000元,另专设销售机构人员工资20000元。 1、借:其他应收款——李明 贷:现金 2、借:管理费用——工资 贷:现金 3、借:管理费用——差旅费2500 贷:现金500 其他应收款——李明2000 4、借:生产成本——直接人工工资50000 制造费用6000 管理费用——工资24000 销售费用——工资20000 贷:应付工资 100000 某企业11月30日“本年利润”账户贷方余额为25000元,12月发生如下经济业务,请根据经济业务编制会计分录。 1.收到投资者投入企业资本100000元,存入银行。 2.向银行借入期限为2年的借款200000元。 3.采购甲材料500千克,单价100元/千克,增值税率17%,货款未付,按实际成本法核算。 4.以银行存款支付甲材料运费以及装卸费1500元。 5.上述材料验收入库,按实际成本入账。 6.生产车间领用甲材料2000元用以生产A产品,领用甲材料1500元以生产B产品,车间一般领用材料500元,产部耗用材料300元。 7.结算本月应付职工工资20000元,其中,生产A产品工人工资8000元,生产B产品工人工资7000元,车间管理人员工资2000元,厂部管理人员工资3000元。 8.制造费用按A.B产品工人工资进行分配。(分配率保留4位小数,分配结果保留整数)
弃我去者,昨日之日不可留 乱我心者,今日之日多烦忧 过急会计术语英汉对照 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐户 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任 概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报 酬率 A (14)accounting reference date 会计 参照日 A (15)accounting reference period 会 计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测 试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管 理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量 成本法 A (26)annual report and accounts 年度 报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配 账户 A (29)articles of association 公司章程 细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产 价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股 本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本 计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调 节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基 础 B (52)batch 批量 B (53)batch costing 分批成本计算
原考试制度下2009年注册会计师考试大纲——《会计》 第一部分会计科目 一、基本要求 为证明考生具有相关的知识和技能,考生需能够: 1.熟练掌握并能够理解、应用企业会计准则体系; 2.获取、评价、分析和处理编制财务报表所需要的相关信息; 3.分析判断与会计处理和财务报告相关的其他资料; 4.掌握和运用适当的会计处理方法; 5.进行相关运算; 6.清晰表达结论; 7.在财务报表或其他相关表格中填列结果。 二、知识要求 (一)总论 1.会计概述 (1)会计的定义和起源 (2)会计的作用 (3)企业会计的分类与企业会计准则 2.财务报告目标 (1)财务报告目标的重要作用 (2)财务报告目标的主要内容 3.会计基本假设与会计基础 (1)会计基本假设 ①会计主体 ②持续经营 ③会计分期 ④货币计量 (2)会计基础 4.会计信息质量要求 (1)可靠性 (2)相关性
(3)可理解性 (4)可比性 (5)实质重于形式 (6)重要性 (7)谨慎性 (8)及时性 5.会计要素及其确认与计量原则 (1)资产的定义及其确认条件 (2)负债的定义及其确认条件 (3)所有者权益的定义及其确认条件 (4)收入的定义及其确认条件 (5)费用的定义及其确认条件 (6)利润的定义及其确认条件 (7)会计要素计量属性及其应用原则 ①会计计量属性 ②各种会计计量属性之间的关系 ③会计计量属性的应用原则 6.会计科目 (1)会计科目的概念和意义 (2)会计科目的设置 7.财务报告 (1)财务报告及其编制 (2)财务报告的构成 (二)金融资产 1.金融资产的定义和分类 2.以公允价值计量且其变动计入当期损益的金融资产 (1)以公允价值计量且其变动计入当期损益的金融资产概述 ①交易性金融资产 ②指定为以公允价值计量且其变动计入当期损益的金融资产 (2)以公允价值计量且其变动计入当期损益的金融资产的会计处理3. 持有至到期投资 (1)持有至到期投资概述 (2)持有至到期投资的会计处理 4.贷款和应收款项
会计专业英语期末考试练习卷(new)
1. The economic resources of a business are called : B A. Owner ’s Equity B. Assets C. Accounting equation D. Liabilities 2. DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $210 0 to DTK Company. The journal entry made on January 20 by DTK Company to record this transaction includes: D A. A debit to the cash receivable account of $2100. B. A credit to the accounts receivable account of $2100. C. A debit to the cash account of $1400. D. A debit to the accounts receivable account of $1400. 3. In general terms, financial assets appear in the balance sheet at: A A. Face value. 账面价值 B. Current value. 现值 C. Market value. 市场价值 D. Estimated future sales value. 4. Each of the following measures strengthens intern al control over cash receipts except : D A. The use of a voucher system. B. Preparation of a daily listing of all checks received through the mail. C. The deposit of cash receipts intact in the bank on a daily basis. D. The use of cash registers. 5. Which of the following items is the greatest in dollar amount? D A. Beginning inventory B. Cost of goods sold. C. Cost of goods available for sale D. Ending inventory 6. Why do companies prefer the LIFO inventory 后进先出法method during a period of rising prices? B A. Higher reported income B. Lower income taxes C. Lower reported income D. Higher ending inventory 7. Which of the following characteristics would prevent an item from being included in the classification of plant and equipment? D A. Intangible
中小学校会计分录实例 (2017年1月4日更新) ★2016年年终账务处理相关事项 1. 关于权责发生制 (1)2016年预算资金年终转为权责发生制的处理 以下发的“2016单位指标拨款结余对账表”(已下发到各均衡中心)的转为权责发生制金额,增记财政应返还额度,同时增记财政补 助收入,并作为财政补助收入纳入决算。表中的指标与账务处理没有关系,表中的“指标结余”数据不作账务处理,也不纳入决算。如图:决算报表Z03表的财政拨款与账上的财政补助收入(含公共预算和基金预算)必须等于财政拨款小计,并且功能科目细项要相符。 年终,财政应返还额度科目的余额与下发的“2016单位指标拨款结余对账表”的“2016年年终转为权责发生制,学校列收入”栏金额完全一致。 例:①某校2016年年终财政转为权责发生制的金额为50万元,通过支付平台“指标综合情况查询”,分别是学生宿生30万元,校舍维修20万元,打印相关查询明细作附件。 借:财政应返还额度—直接支付500000 贷:公共财政预算拨款—项目支出(学生宿生)300000
—项目支出(校舍维修)200000 ②月末冲转时: 借:公共财政预算拨款—项目支出(教学楼)300000 —项目支出(校舍维修)200000 贷:财政补助结转—项目支出结转(教学楼)300000 —项目支出结转(校舍维修)200000 ③次年初,恢复时不作账务处理。实际支出时,凭相关合同、发票、直接支付凭证、验收证明、结算资料等。 借:事业支出—项目支出(教学楼)150000 —项目支出(校舍维修)200000 贷:财政应返还额度—财政直接支付350000 ④月末冲转时 借:财政补助结转—项目支出结转(教学楼)150000 —项目支出结转(校舍维修)200000 贷:事业支出—项目支出(教学楼)150000 —项目支出(学生宿舍)200000 说明:这时财政补助结转科目还余15万元。 (2)2015年权责发生制的处理 2015年的权责发生制余额已全部收回,不再结转到2017年,学校根据结余指标,调减财政补助结转结余(决算也同样处理)。借:财政补助结转(结余)-XX项目,贷:财政应返还额度。如果存在收回的是质保金,增加一个往来科目,“其他应收款—财政收回2015年权责发生制的质保金”。 例:某校年终教学楼项目结转20万元(即财政应返还额度科目为20万元),已完成结算审计,发票已全部开齐,工程款已付,仅应付质保金5万元,实际结余15万元(账上财政补助结转科目为15万