會(huì)計(jì)專業(yè)英語(yǔ)復(fù)習(xí)題答案-wenkub.com
2025-06-19 15:30 本頁(yè)面
【正文】 財(cái)務(wù)報(bào)表的附件還包括管理當(dāng)局對(duì)財(cái)務(wù)報(bào)表的責(zé)任聲明。年度報(bào)告是登載關(guān)于公司的有用的財(cái)務(wù)和非財(cái)務(wù)信息的文件。然后公司的投資者就購(gòu)買公司股份，召開股東會(huì)議，選舉董事會(huì)。 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。ProblemsB. 1. T 2. F 3. T 4. T 5. F C. Case Problems1. a. August 8 b. $ c. $5,1002. 2009Oct. 17 Cash 28,000 Unearned Revenue 28,000 Cash 43,650 Discount on Notes Payable 1,350 Notes Payable 45,000Dec. 1 Accounts Payable 21,000 Notes Payable 21,000Dec. 4 Unearned Revenue 16,000 Service Revenue 16,000Dec. 31 Interest Expense 675 Discount on Notes Payable 675 Interest Expense 175 Interest Payable 175Jan. 30 Notes Payable 21,000 Interest Expense 175 Interest Payable 175 Cash 21350Mar. 1 Notes Payable 45,000 Interest Expense 675 Cash 45,000 Discount on Notes 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(yīng)的勞務(wù)，那么會(huì)計(jì)人員就要把這筆現(xiàn)金收款作為負(fù)債處理，記入預(yù)收賬款。 Lesson 13 Word and Term Study1. f 2. c 3. e 4. a 5. b 6. dReview Exercises amp。30 = $ Cost of the ending inventory: 13 units = $ C. 參考譯文：永續(xù)盤存制比定期盤存制能夠?qū)Υ尕浉玫剡M(jìn)行控制。發(fā)現(xiàn)偷竊或?yàn)E用現(xiàn)金的程序稱為偵查性控制。Lesson 10 Word and Term Study 1. bills coins cash 3. bank reconciliation 4 bank statement over and shortReview Exercisesamp。ProblemsA. 1. F 2. T 3. T 4. T 5. F C. Remon (seller): Sept. 4Accounts Receivable—Dakota.Sales Cost of Goods Sold Inventory 1,7001,0501,7001,0505No entry 8Accounts Receivable—Dakota Sales Cost of Goods Sold Inventory 1,2008501,200 8509 Freightout (or Delivery Expenses) Cash 50 5015Sales Returns and AllowancesAccounts Receivable—Dakota Inventory Cost of Goods Sold20014020014019Cash Accounts Receivable—Dakota 1,0001,00022Accounts Receivable—Dakota Sales Cost of Goods Sold InventoryFreightout (or Delivery Expenses) Cash2,5001,650902,5001,650 9030CashSales Discounts Accounts Receivable—Dakota 2,450 50*2,500 *2%$2,500 =$50 Dakota(buyer): Sept. 4Inventory Accounts Payable—Remon 1,7001,7005Freightin Cash 40 40 8Inventory Accounts Payable—Remon 1,2001,200 9 No entry. 15Accounts Payable—Remon Inventory20020019Accounts Payalbe—Remon Cash 1,0001,00022Inventory Accounts Payable—Remon 2,5002,50030Accounts Payable—Remon CashDiscount Received2,500 2,45050 Lesson 9 Word and Term Study1. policies procedures 2. Dividing responsibility (or Segregating duties)3. accuracy reliability 4. regular independent5. guarantees Review Exercises A. 1. T 2. F B. (略) C. Translation技術(shù)進(jìn)步使電子商務(wù)得到發(fā)展。例如，服務(wù)企業(yè)為履行服務(wù)所發(fā)生的工薪費(fèi)用應(yīng)當(dāng)在服務(wù)收入確認(rèn)的同一會(huì)計(jì)期間登記入賬，并在同期的損益表中列報(bào)，而不論這項(xiàng)費(fèi)用在此期間是否支付。ProblemsA. 1. d 2. b B. 4. (1). June 30 Depreciation Expense 1 362 Accumulated Depreciation—Equipment 1 362(2). June 30 Unearned Revenue 4 200
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