会计英语课后题答案Answer for lesson 1
Exercise answer for Lesson 1
1.1 Select the best answer for each of the following unrelated items
1.d
2. d
3. b
4. d
5. c
6. c
7.d
8.a
9.b 10.b
11c 12b 13c 14d 15 a
1.2 SHORT-ANSWER ESSAY QUESTIONS
1.Accounting cycle is an important concept for accounting. Briefly explain the steps for accounting cycle.
Solution: (1)Analyze transactions; (2) Journalize transactions; (3) Post to ledger;(4) Prepare unadjusted trial balance ;(5) Journalize & post adjustments; (6) Prepare adjusted trial balance; (7) Prepare financial statements; (8) Journalize and post closing entries; (9) Prepare post-closing trial balance
2 Your roommate, a marketing major, thinks that debit means decrease and credit means increase. And, that every account can be debited and credited and as result, every account can have both a debit and a credit balance. Explain to your roommate (1) the meaning of debit and credit; (2) which accounts can only be debited, which can only be credited, and which can be both debited and credited; and (3) which accounts normally have debit balances and which credit balances.
Solution: The terms debit and credit mean the left and right side, respectively, of every account. Some accounts such as Dividends and Expenses are only debited; other accounts such as Share Capital-Ordinary and Revenues are only credited; and finally, some accounts such as Cash, Accounts Receivable, and Accounts Payable can be debited and credited. Accounts with debit balances include Assets, Dividends, and Expenses. Accounts with credit balances include Share Capital-Ordinary and Revenues.
3 A fellow classmate is confused about how debits and credits relate to the basic accounting equation. State the basic accounting equation, convert it into the expanded accounting equation, and then explain how it ties into the rules for debits and credits.
Solution:
The basic accounting equation is:
Assets = Liabilities + Equity
The expanded equation divides Equity into its various parts, reflecting the shareholders' investment, dividends, revenues, and expenses:
Assets = Liabilities + Share Capital-Ordinary + Retained Earnings – Dividends + Revenues – Expenses
This expanded equation can then be re-arranged to explain why certain accounts have debit (left-hand) balances, while other accounts have credit (right-hand) balances, as follows:
Assets + Dividends + Expenses = Liabilities + Share Capital-Ordinary + Retained Earnings + Revenues
The accounts on the left-hand side of the equation have left-hand, or debit balances, while the accounts on the
right-hand side of the equation have right-hand, or credit balances. Accounts with debit balances are increased with debits and decreased with credits, while accounts with credit balances are increased with credits and decreased with debits.
4 John Dough, a fellow employee, wants to understand the basic steps in the recording process. Identify and briefly explain the steps in the order in which they occur.
Solution
The basic steps in the recording process are:
1. Analyze each transaction. In this step, business documents are examined to determine the effects of the transaction
on the accounts.
2. Enter each transaction in a journal. This step is called journalizing and it results in making a chronological record of
the transactions.
3. Transfer journal information to ledger accounts. This step is called posting. Posting makes it possible to accumulate
the effects of journalized transactions on individual accounts.
5 The process of transferring the information in the journal to the general ledger is called posting. Explain the posting process, including the importance of the journal page number and the account numbers.
Solution
The posting process begins with locating the account(s) being debited in the general ledger. Then entering the date of the entry, the journal page number where the entry originated and debit portion of the entry in the date, reference and debit columns, respectively. Once this done, the account number(s) of the account(s) being debited is (are) entered in the reference column in the journal. Next, the credit portion of the journal entry is posted to the appropriate accounts in the ledger following the same steps as noted for the debit portion.
The importance of the journal page number, in the reference column of each account in the general ledger accounts, is to indicate where to find the original entry. And, the general ledger account numbers, in the reference column of the journal, indicate that the entry has been posted.
1.3 The effects of transactions on the accounting equation
Linda Champion began a professional accounting practice on May 1 and plans to prepare financial statements at the end of each month. During May, Champion completed these transactions:
a. Invested €50,000 cash and equipment that had a€10,000 fair market (cash equivalent) value.
b. Paid €1,600 rent for office space for the month.
c. Purchased €12,000 of additional equipment on credit.
d. Completed work for a client and immediately collected €2,000 cash.
e. Completed work for a client a nd sent a bill for €7,000 to be paid within 30 days.
f. Purchased €8,000 of additional equipment for cash.
g. Paid an assistant €2,400 as wages for the month.
h. Collected €5,000 of the amount owed by the client described in transaction (e).
i. Paid for the equipment purchased in transaction (c).
j. Withdrew €500 for personal use.
Enquired:
Using the information presented in (a) through (j) above, Linda Champion, the owner, first creates a table like the one shown below. She then uses the results to calculate net income earned during the month of May, her first month of operations.
Solutions:
Notice how Assets of €64,500 = Liabilities + Owner’s equity of €64,500. From this schedule you can
calculate the firm’s net income by summarizing the revenues and expenses as follows: Net income =
Revenues – Expenses
= (€2,000 + €7,000) –(€1,600 + €2,400)
= €5,000
1.4 Preparing a statement of comprehensive income and a statement of financial position
During June through August of 20X5, Lin Yan earned money doing computer consulting work. She went around the city and obtained several contracts for small jobs. Lin then withdrew €3,000 from her personal savings account and deposited it in a separate account for the business. At the end of the summer, Lin tried to figure out how well her business had done.
Lin’s business records showed the following transactions:
a. Deposited €12,500 (from customers’ payments).
b. Issued cheques:
?car and equipment rental, €2,000;
?gas, €900;
?supplies purchased and used, €100;
? hir ed help, €4,800;
?payroll taxes, €600;
?insurance, €180;
?telephone, €120.
c. Transferred €2,000 cash from the business bank account to personal savings account.
d. Owed €500 by customers.
e. Owed €150 for gas.
Required
1. Show the effect of each transaction, including the initial cash deposit, on the accounting equation.
2. Prepare a statement of comprehensive income for Lin’s summer business.
3. Prepare a statement of financial position for Lin at the end of the summer.
Solution:
1. To show the effect of each transaction on the accounting equation, construct a worksheet with four columns using the following headings: item, assets, liabilities, and owner’s equity. Recall that revenues increase owner’s equity and expenses decrease owner’s equity.
2. Re venues originated from two sources: customers’ payments (€12,500) and from amounts yet to be paid by customers (€500). Total expenses included car and equipment rental (€2,000), car expenses (€900 paid + €150 unpaid), supplies (€100), helpers (€4,800), payroll taxes (€600), insurance (€180), and telephone (€120). Net income is determined from the difference of total revenues and total expenses. Based on this information, the following income statement is prepared.
Solutions:
3. From the effect of the transactions prepared in part 1, you can generate the following statement of financial
position for the end of the summer.
The cash balance can be determined as follows:
The cash balance excludes two amounts: the €500 still owed to Lin by customers and €150 she owes for car gas invoices not yet paid. If she receives the money owed her and she pays her debt, then she will have an additional €350 (€500 –€150), making a total cash balance of €5,150 (€4,800 + €350) for the summer. Note that the €2,000 personal withdrawal was not included as an expense on the statement of comprehensive income. The withdrawal is considered a distribution of income (owner’s profits) rather than an expense. The owner’s equity of €5,150 on the balance sheet includes the initial investment plus net income less the withdrawal (€3,000 + €4,150 –€2,000).
1.5Increases, decreases, and normal balances of accounts
Enquired: Complete the following table by
1. Identifying the type of account listed on each line.
2. Entering debit or credit in the blank spaces to identify the kind of entry that would increase or decrease the account balance.
3. Identifying the normal balance of the account.
1.6 Analyzing transactions using T-accounts
Open the following T-accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Steve Moore, Capital; Steve Moore, Withdrawals; Fees Earned; and Rent Expense. Next, record these transactions of the Moore Company by recording the debit and credit entries directly in the T-accounts. Use the letters beside each transaction to identify the entries.
a. Steve Moore invested €12,750 cash in the business.
b. Purchased €375 of office supplies for cash.
c. Purchased €7,050 of office equipment on credit.
d. Received €1,500 cash as fees for services provided to a customer.
e. Paid for the office equipment purchased in transaction (c).
f. Billed a customer €2,700 as fees for services.
g. Paid the monthly rent with €525 cash.
h. Collected €1,125 of the account receivable created in transaction (f).
i. Steve Moore withdrew €1,000 cash from the business.
Enquired:
1. Record these transactions of the Moore Company in journal.
2. Open the following T-accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Steve Moore, Capital; Steve Moore, Withdrawals; Fees Earned; and Rent Expense. Next, post the entries in the
T-accounts. Use the letters beside each transaction to identify the entries.
Solution:
a. Steve Moore invested €12,750 cash in the business:
b. Purchased €375 of office supplies for cash:
c. Purchased €7,050 of office equipment on credit:
d. Received €1,500 cash as fees for services provided to a customer:
e. Paid for the office equipment purchased in transaction (c):
f. Billed a customer €2,700 as fees for services:
g. Paid the monthly rent with €525 cash:
h. Collected €1,125 of the account receivable created in transaction (f):
i. Steve Moore withdrew €1,000 cash from the bu siness:
1.7 Correct the error
Betty Wright, CPA, was asked by the controller of Gore Company to review the accounting records before financial statements are prepared. Betty reviewed the records and found three errors.
1.Cash paid on accounts payable for $930 was recorded as a debit to Accounts Payable $390 and a credit to Cash $390.
2.The purchase of supplies on account for $500 was debited to Equipment $500 and credited to Accounts Payable $500.
3.The company paid dividends $1,200. The bookkeeper debited Accounts Receivable for $120 and credited Cash $120. Enquired:
Prepare an analysis of each error showing the
(a) incorrect entry.
(b) correct entry.
(c) correcting entry.
Solution:
1. (a) Incorrect Entry
Accounts Payable (390)
Cash (390)
(b) Correct Entry
Accounts Payable (930)
Cash (930)
(c) Correcting Entry
Accounts Payable (540)
Cash (540)
2. (a) Incorrect Entry
Equipment (500)
Accounts Payable (500)
(b) Correct Entry
Supplies (500)
Accounts Payable (500)
(c) Correcting Entry
Supplies (500)
Equipment (500)
3. (a) Incorrect Entry
Accounts Receivable (120)
Cash (120)
(b) Correct Entry
Dividends ......................................................................................... 1,200
Cash ....................................................................................... 1,200
(c) Correcting Entry
Dividends ......................................................................................... 1,200
Accounts Receivable (120)
Cash ....................................................................................... 1,080
1.8 Ben Cartwright Pest Control has the following balances in selected accounts on December 31, 2011.
Accounts Receivable € 0
Accumulated Depreciation – Equipment 0
Spraying Equipment 6,650
Interest Payable 0
Notes Payable 20,000
Prepaid Insurance 2,400
Salaries Payable 0
Supplies 2,940
Unearned Spraying Revenues 36,000
All of the accounts have normal balances. The information below has been gathered at December 31, 2011.
1. Depreciation on the equipment for 2011 is €1,250.
2. Ben Cartwright Pest Control borrowed €20,000 by signing a 10%, one-year note on July 1, 2011.
3. Ben Cartwright Pest Control paid €2,400 for 12 months of insurance coverage on October 1, 2011.
4. Ben Cartwright Pest Control pays its employees total salaries of €10,000 every Monday for the preceding 5-day week (Monday-Friday). On Monday, December 27, 2011, employees were paid for the week ending December 24, 2011. All employees worked the five days ending December 31, 2011.
5. Ben Cartwright Pest Control performed disinfecting services for a client in December 2011. The client will be billed €3,000.
6. On December 1, 2011, Ben Cartwright Pest Control collected €36,000 for disinfecting processes to be performed from December 1, 2011, through May 31, 2011.
7. A count of supplies on December 31, 2011, indicates that supplies of €950 are on hand.
Enquired:
Prepare in journal form with explanations, the adjusting entries for the seven items listed for Ben Cartwright Pest Control.
Solutions:
(1) Depreciation Expense - Equipment ............................................................... 1,250
Accumulated Depreciation - Equipment................................................. 1,250 (To record depreciation for the period)
(2) Interest Expense ............................................................................................ 1,000
Interest Payable....................................................................................... 1,000 (To record accrued interest on note payable)
[€20,000 * 10% * (6/12) = €1,000]
(3) Insurance Expense (600)
Prepaid Insurance (600)
(To recognize period insurance expense)
[(€2,400 / 12) * 3 = €600]
(4) Wages Expense .............................................................................................. 10,000
Wages Payable ........................................................................................ 10,000 (To record wages for the week)
(5) Accounts Receivable ..................................................................................... 3,000
Spraying Revenues ................................................................................. 3,000 (To record revenue earned but not yet received)
(6) Unearned Spraying Revenues ........................................................................ 6,000
Spraying Revenues ................................................................................. 6,000 (To record revenue earned with prior payment)
(7) Supplies Expense ........................................................................................... 1,990
Supplies .................................................................................................. 1,990 (To record supplies expense)
[€2,940 - €950 = €1,990]
1.9 Complete the worksheet for adjusted trial balance
The worksheet for Boone Mailing Center appears below.
BOONE MAILING CENTER
Worksheet
For the Month Ended August 31, 2011
Using the adjustment data below, complete the worksheet. Add any accounts that are necessary. Adjustment data:
(a) Prepaid rent expired during August, $2.
(b) Depreciation expense on equipment for the month of August, $8.
(c) Supplies on hand on August 31 amounted to $6.
(d) Salaries expense incurred at August 31 but not yet paid amounted to $10
Solution
BOONE MAILING CENTER
Worksheet
For the Month Ended August 31, 2011
1.10Preparing and posting closing entries
Use the information provided in the T-accounts below to prepare closing journal entries at December 31, 20X5.
Rent Expense
Salary Expense
Solution:
20X5
(1) Dec 31 Services Revenue................................................ 73,000
Income Summary ......................................... 73,000
To close the revenue account and open Income Summary.
(2) 31 Income Summary....................................................... 48,100
Rent Expense ............................................... 8,600 Salaries Expense .......................................... 20,000 Insurance Expense ....................................... 3,500 Depreciation Expense .................................. 16,000
To close the expense accounts.
(3) 31 Income Summary....................................................... 24,900
Marcy Jones, Capital ................................... 24,900
To close Income Summary.
(4) 31 Marcy Jones, Capital ................................................ 24,000
Marcy Jones, Withdrawals........................... 24,000
To close the withdrawals account.
Post the closing entries prepared in part (a) above to the T-accounts.
1.11 Prepare closing entries and a post-closing trial balance
Latitudes Company had the following adjusted trial balance.
LATITUDES COMPANY Adjusted Trial Balance
For the month ended June 30, 20X1
Insure Expense
Enquired:
(a) Prepare closing entries at June 30, 20X1.
(b) Prepare a post-closing trial balance.
Solution:
(a)
Service Revenue ...................................................................................................... 4,100
Income Summary ....................................................................................... 4,100 Income Summary ..................................................................................................... 3,900
Supplies Expense ....................................................................................... 2,300
Miscellaneous Expense .............................................................................. 300 Salaries Expense ................................................................................................................... 1,300
Income Summary (200)
Retained Earnings (200)
Retained Earnings (300)
Dividends (300)
(b)
LATITUDES COMPANY
Post-closing Trial Balance
For the month ended June 30, 20X1
Account titles Debits Credits
Cash $ 3,700
Accounts Receivable 3,900
Supplies 500
Accounts Payable $ 1,800
Unearned Revenue 200
Share Capital-Ordinary 5,000
Retained Earnings 700
Dividends
Service Revenue
Salaries Expense
Miscellaneous Expense
Supplies Expense
Salary Payable 400
$8,100 $8,100
1.12 Preparation of a classified statement of financial position
The adjusted trial balance for Alpine Climbing Adventures has been alphabetized as follows:
ALPINE CLIMBING ADVENTURES
Adjusted trial Balance
March 31, 20X7
Accounts payable..................................................................... € 2,400
Accounts receivable................................................................. € 6,000
Accumulated depreciation, equipment..................................... 14,000
Amy Rooniak, capital .............................................................. 36,700
Amy Rooniak, withdrawals ..................................................... 47,000
Cash ......................................................................................... 15,000
Depreciation expense, equipment ............................................ 1,400 Equipment................................................................................ 41,000
Insurance expense.................................................................... 3,900
Interest expense (660)
Long-term notes payable ......................................................... 11,000
Rent expense............................................................................ 15,000 Revenues.................................................................................. 122,000
Supplies (540)
Supplies expense...................................................................... 3,600
Telephone expense................................................................... 4,200
Unearned revenues................................................................... 22,000
Utilities expense....................................................................... 1,800
Wages expense......................................................................... 68,000 _______
Totals ....................................................................................... €208,100 €208,100
Required
1. Journalize the closing entries.
2. Prepare a statement of comprehensive income and a statement of change in owner’s equity for the year ended March 31, 20X7, and a classified statement of financial position at March 31, 20X7. The owner made an additional investment during the year of €5,000. A €6,000 payment on the long-term notes payable will be made during the year ended March 31, 20X7.
Solution:
20X7 Closing entries:
March 31 Revenues............................................................... 122,000
Income Summary ........................................... 122,000
To close the revenue account.
31 Income Summary .................................................. 98,560
Depreciation Expense, Equipment ................. 1,400
Insurance Expense.......................................... 3,900
Interest Expense (660)
Rent Expense.................................................. 15,000
Supplies Expense ........................................... 3,600
Telephone Expense ........................................ 4,200
Utilities Expense ............................................ 1,800
Wages Expense .............................................. 68,000
To close expense accounts.
31 Income Summary ................................................. 23,440
Amy Rooniak, Capital................................... 23,440
To close the income summary to capital.
31 Amy Rooniak, Capital.......................................... 47,000
Amy Rooniak, Withdrawals.......................... 47,000
To close withdrawals to capital.
学术英语 课文翻译
U8 A 1 在过去的30年里，作为一个专业的大提琴演奏家，我花了相当于整整20年时间在路上执行和学习音乐传统和文化。我的旅行使我相信在我们的全球化的世界中，文化传统来自于一个身份、社会稳定和富有同情心的互动的基本框架。 2 世界在快速改变，正如我们一定会创造不稳定的文化，让人质疑他们的地方。全球化使我们服从于别人的规则，这往往会威胁到个人的身份。这自然使我们紧张，因为这些规则要求我们改变传统习惯。所以如今全球领导者的关键问题是：如何使习惯和文化发展到融入更大的行星，同时不必牺牲鲜明特色和个人的骄傲？ 3 我的音乐旅程提醒了我，全球化带来的相互作用不只是摧毁文化；他们能够创造新的文化，生机，传播存在已久的传统。这不像生态“边缘效应”，它是用来描述两个不同的生态系统相遇发生了什么，例如，森林和草原。在这个接口，那里是最小密度和生命形式的最大的多样性，每种生物都可以从这两个生态系统的核心作画。有时最有趣的事情发生在边缘。在交叉口可以显示意想不到的连接。 4 文化是一个由世界每个角落的礼物组成的织物。发现世界的一种方式是例如通过深入挖掘其传统。例如音乐方面，在任何的大提琴演奏家的曲目的核心是由巴赫大提琴组曲。每个组件的核心是一个称为萨拉班德舞曲的舞蹈动作。这种舞蹈起源于北非的柏柏尔人的音乐，它是一个缓慢的、性感的舞蹈。它后来出现在西班牙，在那里被禁止，因为它被认为是下流的。西班牙人把它带到了美洲，也去了法国，在那里成为一个优雅的舞蹈。在1720年，巴赫公司的萨拉班德在他的大提琴组曲运动。今天，我扮演巴赫，一个巴黎裔美国人的中国血统的音乐家。所以谁真正拥有的萨拉班德？每一种文化都采用了音乐，使其具有特定的内涵，但每一种文化都必须共享所有权：它属于我们所有人。 5 1998年，我从丝绸之路发现在数千年来从地中海和太平洋许多文化间观念的流动。当丝绸之路合奏团执行，我们试图把世界上大部分集中在一个阶段。它的成员是一个名家的同等团体，大师的生活传统是欧洲、阿拉伯、阿塞拜疆、亚美尼亚、波斯、俄罗斯、中亚、印度、蒙古、中国、韩国或日本。他们都慷慨地分享他们的知识，并好奇和渴望学习其他形式的表达。 6 在过去的几年里，我们发现每一个传统都是成功的发明的结果。确保传统的生存的一个最好的方法是由有机进化，目前利用我们所有可用的工具。通过录音和电影；通过驻在博物馆、大学、设计学校和城市；通过表演从教室到体育场，合奏的音乐家，包括我自己，学习有用的技能。回到家中，我们和其他人分享这些技能，确保我们的传统在文化桌上有一席之地。 7 我们发现，在本国执行传统出口的是国外激励从业者。最重要的是，我们对彼此的音乐发展出了激情，并建立了相互尊重、友谊和信任的纽带，每一次我们都在舞台上这都是可触及的。这种欢乐的互动是为了一个理想的共同的更大的目标：我们始终能够通过友好的对话解决任何分歧。我们相互开放，我们形成一个桥进入陌生的传统，驱逐往往伴随着变化和错位的恐惧。换句话说，当我们扩大我们看世界的镜头的时候，我们更好地了解自己，自己的生活和文化。我们与我们的小星球的遥远的行星有更多的共同分享，而不是我们意识到的。 8 发现这些共同的文化是很重要的，但不只是为了艺术的缘故。所以我们的许多城市，不仅是伦敦，纽约，东京，现在即使甚至是中小城市正在经历着移民潮。我们将如何吸取同化有自己独特的习惯的人群？移民不可避免地会导致抵抗和冲突，就像过去一样？有什么关于德国的土耳其人口的阿尔巴尼亚人在意大利，北非人在西班牙和法国？文化繁荣的引擎可以帮助我们找出如何集合可以和平融合，同时不牺牲个性身份。这不是政治正确性。它是关于对人而言什么是珍贵的承认，和每一个文化已经给予我们世界的礼物。
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共 20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2） In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3)
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
学术英语课后翻译答案
学术英语（理工）课后英译汉练习答案 Text 1 1有些人声称黑客是那些扩宽知识界限而不造成危害的好人（或即使造成危害，但并非故意而为），而“破碎者”才是真正的坏人。 2这可以指获取计算机系统的存储内容，获得一个系统的处理能力，或捕获系统之间正在交流的信息。 3那些系统开发者或操作者所忽视的不为人知的漏洞很可能是由于糟糕的设计造成的，也可能是为了让系统具备一些必要的功能而导致计划外的结果。 4另一种是预先设定好程序对特定易受攻击对象进行攻击，然而，这种攻击是以鸟枪式的方式发出的，没有任何具体目标，目的是攻击到尽可能多的潜在目标。 5另外，考虑安装一个硬件防火墙并将从互联网中流入和流出的数据限定在仅有的几个你真正需要的端口，如电子邮件和网站流量。 Text 2 1看似无害的编程错误可以被利用，导致电脑被侵入并为电脑蠕虫和病毒的繁衍提供温床。 2当一个软件漏洞被发现，黑客可以将漏洞变成一个侵入点，从而造成极大的破坏，在这之前，往往需要争分夺秒地利用正确的软件补丁来防止破坏的发生。 3最简单的钓鱼骗局试图利用迅速致富的伎俩诱使诈骗目标寄钱。但网络骗子们也变得越来越狡猾，最近的陷阱是通过发送客户服务的电子邮件让用户进入假银行或商 业网站，并在那里请他们“重新输入”他们的账户信息。 4间谍软件与垃圾邮件和钓鱼网络一起，构成了三个令人生厌的互联网害虫。尽管有些程序可以通过入侵软件漏洞从而进入电脑，但这些有害而秘密的程序通常会随着 其他通常是免费的应用软件侵入到计算机系统中。 5尽管因特网已经彻底改变了全球通讯，但是对于那些意图为了罪恶目的而利用网络力量的人和那些负责阻止这些网络犯罪的人来说，他们之间的较量才刚刚开始。Text 5 1.最近在《纽约时报》上刊登的一篇文章谈到了一种新计算机软件，该软件在瞬间就能通 过数以千计的法律文件筛选并寻找到那些可诉讼的条款，这为律师们节省了在阅读文件上所花费的数百小时。 2.他们主要靠耕种来养活自己，然后再多种一些用以物品交易或卖一些盈余 3.从事农业和畜牧业者的绝对数量大约在1910年时达到顶峰（约有1,100—1,200万）， 在此之后人数便急剧下降 4.这个故事总结了美国几个世纪以来的工作经历，从失业工人的层面上讲是悲剧，但从全 国劳动力的层面上讲是件好事。 5.人工智能是一种新的自动化技术吗？是一种削弱了曾经是20世纪末就业标志的脑力工 作的技术吗？是一种只会消除更好的工作机会的技术吗？ Text 6 1.就前者来说，玩家按照顺序移动，（那么）每个人都了解其他玩家之前的动作。就 后者而言，玩家同时做出动作，则不了解其他玩家的动作。 2.当一个人思考别人会如何反应的时候，他必须站在别人的角度，用和他们一样的思 考方式进行思考一个人不能将自己的推理强加在别人的身上。 3.尽管各位玩家同时做出动作，不知道其他玩家当前的动作，然而，每个玩家都必须
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
会计英语翻译
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。
学术英语Unit1~4课文翻译
Unit 1 Text A 神经过载与千头万绪的医生 患者经常抱怨自己的医生不会聆听他们的诉说。虽然可能会有那么几个医生确实充耳不闻，但是大多数医生通情达理，还是能够感同身受的人。我就纳闷为什么即使这些医生似乎成为批评的牺牲品。我常常想这个问题的成因是不是就是医生所受的神经过载。有时我感觉像变戏法，大脑千头万绪，事无巨细，不能挂一漏万。如果病人冷不丁提个要求，即使所提要求十分中肯，也会让我那内心脆弱的平衡乱作一团，就像井然有序同时演出三台节目的大马戏场突然间崩塌了一样。有一天，我算过一次常规就诊过程中我脑子里有多少想法在翻腾，试图据此弄清楚为了完满完成一项工作，一个医生的脑海机灵转动，需要处理多少个细节。 奥索里奥夫人 56 岁，是我的病人。她有点超重。她的糖尿病和高血压一直控制良好，恰到好处。她的胆固醇偏高，但并没有服用任何药物。她锻炼不够多，最后一次 DEXA 骨密度检测显示她的骨质变得有点疏松。尽管她一直没有爽约，按时看病，并能按时做血液化验，但是她形容自己的生活还有压力。总的说来，她健康良好，在医疗实践中很可能被描述为一个普通患者，并非过于复杂。 以下是整个 20 分钟看病的过程中我脑海中闪过的念头。 她做了血液化验，这是好事。 血糖好点了。胆固醇不是很好。可能需要考虑开始服用他汀类药物。 她的肝酶正常吗？ 她的体重有点增加。我需要和她谈谈每天吃五种蔬果、每天步行 30 分钟的事。 糖尿病：她早上的血糖水平和晚上的比对结果如何？她最近是否和营 养师谈过？她是否看过眼科医生？足科医生呢？ 她的血压还好，但不是很好。我是不是应该再加一种降血压的药？药 片多了是否让她困惑？更好地控制血压的益处和她可能什么药都不吃 带来的风险孰重孰轻？
会计英语试题及复习资料
会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
研究生学术英语课后习题答案
Unit 1英译汉：15 Outlines are essential to effective speeches.By outlining, you make sure that related ideas are together, that your thoughts flow from one to another, and that the structure of your speech is coherent. You will probably use two kinds of outlines for your speeches--the detailed preparation outline and the brief speaking outline. 发言提纲是有效发言的基础。通过写发言提纲，你可以确保你的想法是关联的，你的思路从一点谈到另一点，你的讲话结构是连贯的，通常准备演讲你可以采用两种提纲方式：详细准备提纲和简单发言提纲。 In a preparation outline, you should state your specific purpose and central idea, and identify main points and sub--points using a consistent pattern. The speaking outline sho uld consist of brief notes to help you while you deliver the speech. It should contain ke y words or phrases to bolster your memory. In making up your speaking outline, follow the same visual framework used in your preparation outline. Keep the speaking outline a s brief as possible and be sure it is plainly legible 在准备提纲中，应该写出你的特定目的及中心思想，并以连贯的方式确定主要观点和次要观点。发言提纲应该由简要的提要组成，这些提要在你讲话时能够给你一些帮助。发言提纲还应包括帮助你记忆的重点词或重点短语。在写发言提纲时，可采用准备提纲的模式，尽可能使你的发言提纲简要，同时，要确保提纲清晰、易于辨认。 汉译英： 当你发表学术演讲时，首先要做好充分的准备；其次，你演讲的主要观点要明确，层次要清楚。演讲时，语速不要过快，语言要清晰。不要总是在读你准备好的稿子。最后，你应该经常看一下你的听众。这样，一方面你对你的听众表示尊重，另一方面，你可以更顺利地进行你的演讲。 Before you deliver an academic speech, firstly you should get well prepared for it. Then, you should make your major points clear in your speech, and your speech should be well organized. When speaking, you should not speak too fast, and your language should be explicit. Don’t always read the notes you prepared beforehand. From time to time, you should look at your audience. On one hand, you can show your respect to your audience, and on the other hand, you will be able to go on with your speech more smoothly.
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
会计英语中英文对照
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款