會計專業(yè)英語輔導ppt課件-在線瀏覽
2025-02-24 08:13本頁面
【正文】 , 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） ? 5． Which of the following is a correct statement of the rules of debit and credit? _____A_____. ? A. Debits increase assets and decrease liabilities ?B. Debits increase assets and increase owners’ equity ? C. Credits decrease assets and decrease liabilities ?D. Credits increase assets and increase owners’ equity 一、選擇題（ 40分） ? 6． Where should an investment 投資 in stock that is hold as a shortterm investment be reported in the balance sheet? ___A_______. ? A. Current assets 流動資產 ? B. Plant assets 固定資產 ? C. Investments 投資 ? D. None of the above 一、選擇題（ 40分） ? 7． Which of the following is not a characteristic of plant assets?______D_______. ? A. Tangible 有形的 ? B. Longlived ? C. Unchanged outlook ? D. For resale 一、選擇題（ 40分） ? 8． If earnings收入 haven’t been distributed as dividends股利 , it should have been retained保留 in the pany. The name of this portion of number listed in the balance sheet is ______B________. ? A. paidin capital ? B. retained earnings 留存收益 ? C. dividend ? D. cash 一、選擇題（ 40分） ? 9． Please select 挑選出 the ponents組合 which should be deducted 扣除 from the original value of plant assets 固定資產原值 when we pute 估計 their value ____C__________. ? A. Merchandise inventory ? B. Ine tax payable ? C. Accumulated depreciation 累計折舊 ? D. Retained earnings 一、選擇題（ 40分） ? 10． Which of the following is an advantage of the corporate form of business anization? _____B_________. ? A. Unlimited liability ? B. Continuous life無限期 ? C. Separate of ownership and management ? D. Government regulation 二、判斷題（ 10分） ? 1． Accounting provides financial information that is only useful to business management提供財務會計信息只對業(yè)務管理有用。 錯 ? 2． Most panies have fewer assets accounts than liability 債賬目少。 錯 ? 4． Debit means increase， credit means ，貸方表示減少 錯 ? 5． A credit is an amount entered on the righthand side of a ledger account分類賬 . 對 二、判斷題（ 10分） ? 6． Accrual accounting is done by recognizing revenues when earned and expenses 通過賺取時確認收入及開支 對 ? 7． Allowance method ensures that receivables are stated at their cash realizable value on the balance sheet.津貼的方法，確保應收賬款在其資產負債表上現(xiàn)金變現(xiàn)值列賬。 錯 ? 10． In order to assure that the bank and the depositor are in agreement on the amount of money on deposit, a bank reconciliation needs to be 和存款人在金錢上的存款數(shù)額是一致的，銀行調解需要有所準備。 ? (1) The specific identification method requires that each item stocked be specifically marked so that its unit cost can be identified at any time. （一）具體識別方法要求每個項目的具體庫存標志著其單位成本可以在任何時候發(fā)現(xiàn)的。平均成本的計算方法是除以單位發(fā)售數(shù)量的貨物售的總成
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