【正文】 它們是“無保留意見”、“保留意見”、“否定意見”和“放棄發(fā)表意見”。股東希望進行審計，以確定管理當局對他們的資產(chǎn)的經(jīng)營責任。內(nèi)部審計、政府審計、外部審計都服務(wù)于不同的目標。Unit 16Cost –VolumeProfit(cvp)analysis expresses the relationships among a pany’s costs, volume of activity and –VolumeProfit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive 。本章著重論述比率分析如何幫助信息使用者解釋和評價財務(wù)報表內(nèi)的數(shù)據(jù)。就公司發(fā)行的普通股而言，其股東通?？筛鶕?jù)所擁有的普通股股份數(shù)比例，行使一些基本權(quán)利。(2)right to receive dividends declared by the board of directors。When inventories are issuing, enterprises may account them under the following methods : firstin firstout ,weighted average ,moving average ,specific identification , lastin firstout ,，企業(yè)可以根據(jù)實際情況，選擇使用先進先出法、加權(quán)平均法、移動平均法、個別計價法、后進先出法等方法確定其實際成本。資產(chǎn)分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Unit 7Ine statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period(which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有時也叫做收益損失表，是用來報告企業(yè)一定會計期間（可以是一個月、一季度、一自然或一財政，由企業(yè)自己決定）的盈利情況或經(jīng)營成果的報表。Assets are economic resources which are owned by a business and are expected to benefit future 所擁有的、并期望有益于未來經(jīng)營的經(jīng)營資源。會計人員為了方便將公司賬戶集中作為分類賬。Unit 4The basic principle of doubleentry bookkeeping is that every transaction has a twofold 。A trial balance is prepared from the account balance in the ledger to prove the equality of debits and ，借以驗證借項和貸項是否相等。即，收入是在賺取時確認，費用是在發(fā)生時確認——而不是在現(xiàn)金轉(zhuǎn)手時。2計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。2會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報表。1會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。1基本的財務(wù)報表有：資產(chǎn)負債表；損益表；現(xiàn)金流量表。固定資產(chǎn)是使用年限在一年以上，單位價值在規(guī)定標準以上，在使用過程中保持原來實物形態(tài)的資產(chǎn)。資產(chǎn)是企業(yè)擁有的具有貨幣價值的財產(chǎn)。無形資產(chǎn)按取得時所花的成本入帳，并且在整個有效期內(nèi)逐期攤銷轉(zhuǎn)入費用帳。債務(wù)可分為流動負債和長期負債。A corporation has two equity securities，which it holds as a temporary security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()A、$350,000B、$320,000C、$300,000D、$270,000Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()A、Current assetsB、Plant assetsC、InvestmentsD、None of the above1If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an : of cost of merchandise sold for the year by $7,500 of gross profit for the year by $7,500 of net ine for the year by $7,500 of net ine for the year by $7,500 inventory system employing accounting records that continuously disclose the amount of inventory is called:() inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:() inventory merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net ine is :() a firm purchases $100,000 of bonds of Xpany at 101 plus accrued interest of $2,000 and pays broker’s missions of $50,the amount debited to Investment in X Company Bonds may be:()A.$100,000B.$101,050C.$103, of the above owner’s equity in a corporation is monly called:()’equity’ of the above a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :() assets liabilities section’ equity of the above capital for a corporation may originate from which of the following sources?() estate donated to the corporation of the corporation’s own stock of the corporation’s treasury stock of the above its first year of operations,a corporation elected to use the straightline method of depreciation for financial reporting purposes and the sumoftheyearsdigits method in determining taxable the ine tax rate is 45% and the amount of depreciation expense is $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.$18,000B.$27,000C.$45, of the above appropriation for plant expansion would be reported on the balance sheet in :() plant assets section longterm liabilities section stockholders’equity section of the above,正確的寫”T”.錯誤的寫”F” 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。Conducted budget setting and Responsible for bookkeeping and maintenance of general An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide OF QUALIFICATIONS*Accountant and Administrative Manager of mediunsized motor ponents manufacturing and distribution pany serving n