會(huì)計(jì)專業(yè)英語(yǔ)輔導(dǎo)ppt課件-展示頁(yè)
2025-01-16 08:13本頁(yè)面
【正文】 率和運(yùn)用這種雙重率未進(jìn)行折舊成本（賬面價(jià)值的資產(chǎn)）。這將可能是深受那些試圖減少收入納稅企業(yè)的歡迎。這可能是與企業(yè)受歡迎，希望看到更高的收入和其財(cái)務(wù)報(bào)表凈資產(chǎn)。 三、簡(jiǎn)答題（ 10分） ? 2． Review the effect of inventory cost flow methods on the balance sheet and ine statement when prices are rising. 回顧庫(kù)存成本流動(dòng)方式在價(jià)格上漲時(shí)對(duì)資產(chǎn)負(fù)債表和損益表的影響 。 (4) The lastin, firstout method, monly known as LIFO, is one of the most interesting methods of pricing inventories. The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases. （ 4）后進(jìn)先出法，后進(jìn)先出已知的俗稱，是存貨的價(jià)格最有趣的方法之一。 the ending inventory therefore consists of the most recently acquired goods. ? （ 3）先入先出方法，通常稱為先進(jìn)先出，取決于商品的假設(shè)，首先是第一個(gè)獲得商品的銷售。 三、簡(jiǎn)答題（ 10分） ? (2) The average cost method assumes that the cost of inventory on hand at the end of period and the cost of goods sold during a period is representative of all costs incurred during the period. Average cost is puted by dividing the total cost of goods available for sale by the number of units available for sale. （ 2）平均成本法假設(shè)手頭的庫(kù)存成本在期末以及在一期產(chǎn)品銷售成本是在此期間發(fā)生的所有費(fèi)用的代表。 對(duì) 三、簡(jiǎn)答題（ 10分） ? 1． Describe the characteristics of the four monly used inventory cost flow methods. ? 描述了四個(gè)特點(diǎn)常用庫(kù)存成本流方法 ? The four inventory valuation methods to be considered are known as (1) specific identification, (2) average cost, (3) firstin, firstout, and (4) lastin, 法稱為（ 1）具體確定，（ 2）平均成本，（ 3）先入先出，（ 4）后進(jìn)先出。 對(duì) ? 8． Revenues increase owner’s 權(quán)益 對(duì) 二、判斷題（ 10分） ? 9． If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss.如果收入超過(guò)同一會(huì)計(jì)期間的費(fèi)用，該實(shí)體被視為遭受損失。 錯(cuò) 二、判斷題（ 10分） ? 3． If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit 的數(shù)量比貸方項(xiàng)目的數(shù)量大，該帳戶將有借方余額。會(huì)計(jì)專業(yè)英語(yǔ)輔導(dǎo)課 ?考試題型 ?一、選擇題（ 40分） ?二、判斷題（ 10分） ?三、簡(jiǎn)答題（ 10分） ?四、分錄題（ 10分） ?五、翻譯題（ 30分） 一、選擇題（ 40分） ? 1． Which of the following is true? _______B______. ? A. Owners’ Equity Assets = Liabilities ? B. Assets – Owners’ Equity = Liabilities ? C. Assets + Liabilities = Owners’ Equity ? D. Liabilities = Owners’ Equity + Assets 一、選擇題（ 40分） ? 2． Which of these is (are) an example of an asset account? _____C________. ? A. Service Revenue ? B. Dividends ? C. Accounts Receivable ? D. All of the above are assets 一、選擇題（ 40分） ? 3． During a period of rising prices, the inventory method that yields the highest ine and the lowest inventory value, respectively, will be ____D_________. ? A. LIFO and FIFO. ? B. weightedaverage and LIFO. ? C. LIFO and LIFO. ? D. FIFO and LIFO. 一、選擇題（ 40分） ? 4． During a period of rising prices, the inventory method that yields the highest ine and the lowest inventory value
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