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會計專業(yè)英語復習題答案-資料下載頁

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【正文】 otes Payable 675 D. 參考譯文:假如客戶做了某筆付款而企業(yè)并沒有發(fā)出貨物或提供相應的勞務,那么會計人員就要把這筆現(xiàn)金收款作為負債處理,記入預收賬款。當客戶的訂單金額巨大或要求特殊時,企業(yè)一般會要求對方就訂單預付一定現(xiàn)金,這樣預收就會產(chǎn)生。另一種常見的情況是客戶被要求交納一定的保證金,比如不動產(chǎn)租賃時,出租企業(yè)一般會預收一個月的租金作為財產(chǎn)損失的保證金。 Lesson 15 Word and Term StudyA. 1. d 2. b 3. a 4. e B. 1. discount 2. decrease 3. carrying value / book value 4. effective interest 5. over Review Exercises amp。 Problems B.1. T 2. T 3. F 4. T 5. FC. Case Problema. ,2010 Cash 108,530 Premium on Bonds Payable 8,530 Bonds Payable 100,000b. $4,000c. $31,470d. Under straightline method: Jun. 30,2010 Interest Expense 3,147 Premium on bonds payable 853 Cash 4,000 Under effective interest method: Jun. 30,2010 Interest Expense 3,256 Premium on bonds payable 744 Cash 4,000Lesson 16 Word and Term Study1. d 2. c 3. e 4. a Review Exercisesamp。 ProblemsA. 4. F 5. F B. 4. 2009July 2 Cash 3,000,000 Common Stock at Par 2,000,000 Additional Paidin Capital 1,000,000 July 4 Building 950 000 Inventory 620 000Common Stock at Par 1 000 000 Additional Paidin Capital 570 000 July 5 Cash 975 000 Preferred Stock at Par 750 000 Additional Paidin Capital 225 000 5. Dec. 31, 2009 Treasury Stock—Common Stock 5 100 000 Cash 5 100 000 (4 400 000shares of mon stock were outstanding after this transaction) Entries for transactions on January 5,2010:Jan. 5,2010 Cash Dividends Declared 1 580 000 Dividends Payable—Preferred Stock 480 000 Dividends Payable—Common Stock 1 100 000Jan. 5,2010 Stock Dividends Declared 6 160 000 Common Stock Dividend Distributable 6 160 000 Journal entry on February 1, 2010:, 2010 Dividends Payable—Preferred Stock 480 000 Dividends Payable—Common Stock 1 100 000 Cash 1 580 000 ,2010 Stock Dividends Distributable 6 160 000 Common Stock 6 160 000 C. 參考譯文: 股份公司通過從政府獲頒章程而成立。公司章程申請書通常必須由稱為公司創(chuàng)辦人的發(fā)起人股東簽署,然后遞交給有權限的政府官員。當公司設立的申請手續(xù)完成、注冊費支付以后,政府將下發(fā)公司章程,公司成立。然后公司的投資者就購買公司股份,召開股東會議,選舉董事會。董事會負責監(jiān)管公司的事務。 Lesson 17 Word and Term Study1. principal operations2. longterm investments3. liabilities, stockholders’ equity 4. financing activities.5. unqualified opinion Review Exercisesamp。 Problems A. 3. F B. 5. (1).g (2). d (3). e (4). e (5). c (6). a (7).e (8).f (9). a (10). a (11).e (12).a (13).g (14).c (15). a (16).a (17).f (18).e 6. (a) wholly a longterm liability. (b) $20 000 of the mortgage is current liability, $180 000 of it is longterm liability. (c) wholly a current liability. (d) wholly a current liability. C. 參考譯文: 上市公司是通過年度報告的形式公布其財務報表和其他補充信息的。年度報告是登載關于公司的有用的財務和非財務信息的文件。年報中的非財務信息可能包括管理層對公司使命、宗旨、目標、市場地位的描述,以及公司主要管理人員的介紹。財務信息除了比較財務報表外,還可能包括對當期經(jīng)營活動的回顧和重要歷史財務數(shù)據(jù)和指標的列示。上市公司編制的財務報表通常要經(jīng)過審計,并附上審計師的審計報告。財務報表的附件還包括管理當局對財務報表的責任聲明。 Lesson 18 Word and Term Study1. horizontal analysis2. Ratio analysis 3. current liabilities 4. Solvency 5. times interest earned ratio 6. return on assets Review Exercisesamp。 Problems A. 3. T B. 4. profit margin=54 600/780 000 = 7% C. 1. (1) inventory turnover ratio=1200000/400000=3 Average days in inventory =365 days/3 =122 days (2) Receivables turnover=2,000,000 /500,000 = 4 Average collection period = 365 days/4 = 91 days 2. (a)Times interest earned = (b) Earnings per share = $(c) Priceearnings ratio =
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