會計專業(yè)英語輔導ppt課件(參考版)
2025-01-10 08:13本頁面
【正文】 祝各位同學取得好成績！ 。 (2) the investor’s proportionate share of the investee’s ine is recognized on the investor’s ine statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment ，（ 1）原始投資記錄在其收購成本 。 . ? Liabilities that are not due within this current time frame are called longterm, or noncurrent liabilities. ?負債不屬于這個目前被稱為時限到期的長期性，還是非流動負債 五、翻譯題（ 30分） ? 4． The stockholders’ equity section of a corporation’s balance sheet includes:股東對一個公司的資產(chǎn)負債表權(quán)益部分包括 ? (1) paidin (contributed) capital 實收（資）資本 ? (2) retained earnings (earned capital)留存收益（資本賺取 ? Paidin capital is the amount stockholders paid to the corporation in exchange for shares of 是支付的所有權(quán)股份，以換取該公司的股東資本 ? Retained earnings is earned capital held for future use in the 舉行 五、翻譯題（ 30分） ? 5． Under the cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and longlasting decline in the market value of the investment. Investment revenue is recorded when dividends are declared by the 據(jù)成本法 ， 投資記錄在其收購成本與當時的價值左 ， 除非是在投資市場價值顯著而持久的下降 。 ? There are two mon forms of ine statements: the multiplestep ine statement and the singlestep ine ：多步利潤表和單步損益表 五、翻譯題（ 30分） ? 2． Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset 資本支出 ， 并在資產(chǎn)賬目記錄 ? Expenditures for maintenance and ordinary repairs, fuel, and other items necessary to the ownership and use of plant and equipment are called revenue expenditures and recorded by debits to expense 通維修，燃料支出和必要的所有權(quán)和使用的廠房和設備等項目，稱為收益性支出與所記錄到的費用帳戶扣款。該項目將是： ? Dr. Insurance Expense 100 Cr. Prepaid Insurance 100 借：保險費用 100 貸：預付保險 100 四、分錄題（ 10分） ? Assume a pany issues 1000 shares of $1 par value mon stock for cash at $5 per share, the entry to record this transaction is: ?假設每股 5美元，公司發(fā)行 1000股面值 1美元普通股的現(xiàn)金，在進入這個交易記錄 ? Dr. Cash 5000 ? Cr. Common Stock 1000 Paidin Capital in Excess of Par Value 4000 借：現(xiàn)金 5000 貸：普通股 1000 股票溢價 4000 ILLUSTRATZON OF COST METHOD AND EQUITY METHOD ? Assume that Company A purchased 5000 shares of Company B (representing 20% of the voting shares) for $5 per share. ? 假定 A公司購買 B公司代表 5000的有表決權(quán)股份的 20％（股）每股 5美元 ? Under both cost and equity method:根據(jù)成本和權(quán)益的方法： Dr. Longterm investment 25 000 Cr. Cash 250 000 借：長期投資 25 000 貸：現(xiàn)金 250 000 ILLUSTRATZON OF COST METHOD AND EQUITY METHOD ? Assume that pany B realized $50 000 ine.假設 B公司實現(xiàn)純收入 50000元 ? Under cost method:根據(jù)成本法 No ? Under equit
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