會(huì)計(jì)專業(yè)英語復(fù)習(xí)資料匯總-全文預(yù)覽
【正文】 $60,000 under the straightline method and $100,000 under the sumoftheyearsdigits method,what is the amount of ine tax deferred to future years? ( )A.$18,000 B.$27,000 C. $45,000 of the above appropriation for plant expansion would be reported on the balance sheet in : ( )A. the plant assets section B. the longterm liabilities section C. the stockholders’equity section D. none of the above,正確的寫”T”.錯(cuò)誤的寫”F”1. Many people have chosen accounting as a profession because of its many disadvantages. ( ) may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting. ( ) accounting equation is : Assets =Owners39。 債務(wù)可分為流動(dòng)負(fù)債和長(zhǎng)期負(fù)債。無形資產(chǎn)按取得時(shí)所花的成本入帳，并且在整個(gè)有效期內(nèi)逐期攤銷轉(zhuǎn)入費(fèi)用帳。 Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the data are to a large extent of a financial nature and are frequently stated in monetary is also concerned with reporting and interpreting the information. A balance sheet presents the financial position of a business enterprise at a given financial position consists of the assets，liabilities，and owners’ balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.無形資產(chǎn)是那些對(duì)企業(yè)有用但沒有實(shí)物形態(tài)的長(zhǎng)期資產(chǎn)。 equity and Loss, etc. ( ) business have many same accounts. ( )
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