实用会计英语(第四版) (4)
会计英语四
1212 deflator 物价折算指数
1213 degree of financial leverage 财务杠杆作用系数
1214 degree of operation leverage 营业杠杆作用系数
1215 degree of total leverage 全部杠杆作用系数
1167 decision making under uncertainty 在不确定情况下制定决策
1168 decision model 决策模型
1169 decision rule 决策规则
1170 decision software package 决策软件组合程序
1171 decision support system 决策支持信息系统
1245 deposit in transit 在途存款
1246 depository 保管机构,存储机构
1247 depository receipts 证券托存收据,证券存单
1248 depreciable asset 应计折旧资产
1249 depreciable cost 应计折旧成本
1126 days sales in inventory 存货销售天数
1127 dBase 数据库管理程序
1128 DCF 折现现金流量
1129 dead account 呆账
1130 dead capital 呆滞资本
1131 dead stock 呆滞存货,冷背存货
1132 deal 交易,买卖
1157 debt structure 债务结构
1158 debt to equity ratio 债务对产权比率
会计英语叶建芳第四版课后题
会计英语叶建芳第四版课后题摘要：一、引言1.会计英语的重要性2.叶建芳第四版教材的特点二、课后题概述1.题型分类2.难度分析3.解题技巧与策略三、重点题型详解1.选择题a.解题步骤b.常见错误分析c.答题技巧2.填空题a.解题方法b.易错点提示c.解题策略3.判断题a.判断标准b.解题技巧c.错误判断分析四、课后题练习与解答1.练习题一：会计基本概念2.练习题二：财务报表与分析3.练习题三：会计分录与账户4.练习题四：计量、估计与披露5.练习题五：财务决策与控制五、总结与展望1.课后题学习成果总结2.提高会计英语能力的建议3.叶建芳第四版教材在教学中的应用与评价正文：一、引言随着全球化进程的不断推进，会计英语在国际贸易、企业交流等领域发挥着越来越重要的作用。
我国著名会计学家叶建芳教授所著的《会计英语》教材，历经多次修订，已成为会计专业学生的必备书籍。
本篇文章将针对叶建芳第四版《会计英语》教材的课后题进行详细解析，以帮助读者提高会计英语水平。
二、课后题概述1.题型分类叶建芳第四版《会计英语》的课后题主要包括选择题、填空题、判断题等。
这些题型涵盖了会计英语的基本概念、财务报表、会计分录、计量、估计与披露、财务决策等方面，全面检测读者对会计英语知识的掌握程度。
2.难度分析总体来说，课后题的难度适中，既适合初学者巩固基础知识，又能锻炼有一定基础的读者提高解题能力。
其中，部分题目具有一定的挑战性，需要读者对相关知识点有较深入的理解。
3.解题技巧与策略为提高解题效率，读者需要掌握一定的解题技巧。
以下为针对不同题型的解题策略：（1）选择题：仔细阅读题干，分析选项差异，运用排除法缩小答案范围，最后根据知识点选择正确答案。
注意审题，避免粗心大意。
（2）填空题：根据题干信息，填入合适的知识点。
注意检查答案是否符合题意和语法规范。
（3）判断题：明确判断标准，分析题干中的关键信息，避免盲目判断。
对于存疑的题目，可以借助教材或其他资料进行查证。
会计英语-第四版-叶建芳04
Cash Management
Accurately account for cash. Prevent theft and fraud. Assure the availability of
adequate amounts of cash. Avoid unnecessarily large
having clearly established responsibilities maintaining adequate records insuring assets and bonding employees separating recordkeeping and custody over assets dividing responsibilities for related transactions using mechanical devices where practicable regularly performing independent reviews of the
internal control practices
10
Internal Control
Operational Controls Financial Reporting Controls
11
Cash defined
Liquidity refers to how readily an asset can be converted into other types of assets or can be used to buy services or satisfy obligations.
needs
enough
$ cash to pay its bills! 3
实用会计英语unit4简明教程PPT课件
3. 常见三大的存货成本 核算假设(方法) • 先进先出法：假设先放置 入库的存货先售出。 • 后进先出法：假设后放置 入库的存货先售出。 • 平均成本法：假设存货的 成本计价以本期存货的平 均成本为计价标准。
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
A. Look at the pictures and fill the blank with correct English words.
学 以 致 用
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实用会计英语 / Practical Accounting English
MODULE 1
学 以 致 用
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实用会计英语 / Practical Accounting English
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
B. Learn the new words and phrases in the passage and try to use them to make sentences. New Words
制造业企业通过使用机 器和雇佣工人将材料转换成 产成品，并通过销售产品获 取销售收入
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
2. Inventory of merchandise business V.S. manufacturing business The merchandise held by a merchandising business is recorded as current asset called merchandise inventory. Merchandise Inventory sold becomes cost of merchandise sold. In contrast to a merchandising company, a manufacturing company has three types of inventory: materials inventory, work in process inventory and finished goods inventory. The costs of work in process inventory include the direct materials, director labor and factory overhead.
会计英语第四版叶建芳
Interpretation of the Income Statement
要点一
Revenue
Revenue reports the total amount of income generated by a company through its normal business operations This can include sales of products or services, interest income, and other sources of income
Accounting Definition and Function
Preparing financial statements
Recording business transactions
Functions of Accounting
01
03 02
Accounting Definition and Function
Owner's Equity
Owner's equity reports the residual interest in the assets of the company after conducting its liabilities It reflects the amount of capital contributed by the owners and the retained earnings over time
Cash Flow from Operating AThcistsievctiiotnieofsthe cash flow
statement shows how much cash is generated from a company's normal business operations It includes cash received from customers and cash paid to suppliers, employees, and for other operating expenses
会计英语第四版张其课后答案
会计英语第四版张其课后答案1、Sometimes Americans are said to be _____. [单选题] *A superficially friendB superficial friendC. superficial friendlyD. superficially friendly(正确答案)2、The famous writer, _____ writings for China Daily I appreciate a lot , is invited to give a speech in our university. [单选题] *A. thatB. whose(正确答案)C. whomD. who3、—When are you going to Hainan Island for a holiday? —______ the morning of 1st May.（）[单选题] *A. InB. AtC. On(正确答案)D. For4、While they were in discussion, their manager came in by chance. [单选题] *A. 抓住时机B. 不时地C. 碰巧(正确答案)D. 及时5、I passed the test, I _____ it without your help. [单选题] *A.would not passB. wouldn't have passed(正确答案)C. didn't passD.had not passed6、Miss Smith is a friend of _____. [单选题] *A. Jack’s sister’s(正确答案)B. Jack’s sisterC. Jack sister’sD. Jack sister7、2．I think Game of Thrones is ________ TV series of the year. [单选题] *A．excitingB．more excitingC．most excitingD．the most exciting (正确答案)8、She found her wallet（）she lost it. [单选题] *A. where(正确答案)B. whenC. in whichD.that9、52．I'm happy to ________ a birthday card from an old friend. [单选题] * A．buyB．makeC．loseD．receive(正确答案)10、Don’t ______. He is OK. [单选题] *A. worriedB. worry(正确答案)C. worried aboutD. worry about11、--_______ do you have to do after school?--Do my homework, of course. [单选题] *A. What(正确答案)B. WhenC. WhereD. How12、（）, it would be much more sensible to do it later instead of finishing it now. [单选题] *A. FinallyB. MildlyC. Actually(正确答案)D. Successfully13、Though my best friend Jack doesn’t get（）education, he is knowledgeable. [单选题] *A. ManyB. littleC. fewD. much(正确答案)14、He often comes to work early and he is _______ late for work. [单选题] *A. usuallyB. never(正确答案)C. oftenD. sometimes15、I want something to eat. Please give me a _______. [单选题] *A. bookB. watchC. shirtD. cake(正确答案)16、70．Would you like ________，sir? [单选题] *A．something else(正确答案)B．nothing elseC．else somethingD．else anything17、The（)majority of the members were against the idea. [单选题] *A. substantialC. considerable(正确答案)D. overwhelming18、73．（）about the man wearing sunglasses during night that he was determined to follow him．[单选题] *A. So curious the detective wasB.So curious was the detective(正确答案)C.How curious was the detectiveD.How curious the detective was19、What about _______ there by bike? [单选题] *A. goesB. wentC. goD. going(正确答案)20、It’s reported that there are more than 300?_______ smokers in China. [单选题] *A. million(正确答案)B. millionsC. million of21、74．In England people drive________. [单选题] *A．on the left(正确答案)B．in the leftC．on leftD．in left22、I don’t like playing chess. It is _______. [单选题] *A. interestingB. interestedC. boring(正确答案)D. bored23、Sometimes only（）10 out of 500 or more candidates succeed in passing all the tests. [单选题] *A. as many asB. as few as(正确答案)C. as much asD. as little as24、61．How is online shopping changing our way? ? ? ? ? ? life? [单选题] *A．of(正确答案)B．inC．onD．for25、I have seldom seen my father（）pleased with my progress as he is now. [单选题] *A. so(正确答案)B. veryC. tooD. rather26、The firm attributed the accident to（）fog, and no casualties have been reported until now. [单选题] *A. minimumB. scarceC. dense(正确答案)D. seldom27、44．—Hi, Lucy. You ________ very beautiful in the new dress today.—Thank you very much. [单选题] *A．look(正确答案)B．watchC．look atD．see28、We have _______ a double room with a bath for you in the hotel. [单选题] *A. boughtB. reserved(正确答案)C. madeD. taken29、It’s so nice to hear from her again. ______, we last met more than thirty year ago [单选题] *A. What ‘s wordB. That’s to sayC. Go aheadD. Believe it or not(正确答案)30、He spoke too fast, and we cannot follow him. [单选题] *A. 追赶B. 听懂(正确答案)C. 抓住D. 模仿。
会计英语第四版试题及答案
会计英语第四版试题及答案Section 1: Multiple Choice Questions1. Which of the following is a primary function of accounting?a) Data analysisb) Financial forecastingc) Budgetingd) Asset managementAnswer: a) Data analysis2. Which financial statement shows a company's revenues and expenses over a specific period of time?a) Balance sheetb) Income statementc) Statement of cash flowsd) Statement of retained earningsAnswer: b) Income statement3. The accrual basis of accounting recognizes revenues and expenses when:a) Cash is received or paidb) Goods are sold or purchasedc) Services are provided or receivedd) Assets are acquired or disposed ofAnswer: c) Services are provided or received4. The accounting equation can be expressed as:a) Assets = Liabilities + Owner's Equityb) Revenues - Expenses = Net Incomec) Cash Inflows - Cash Outflows = Net Cash Flowd) Assets + Liabilities = Owner's Equity + Revenues - ExpensesAnswer: a) Assets = Liabilities + Owner's Equity5. Which of the following statements is true about the International Financial Reporting Standards (IFRS)?a) They are principles-based accounting standardsb) They are used primarily in the United Statesc) They have been adopted by all countries globallyd) They focus only on financial reporting for public companiesAnswer: a) They are principles-based accounting standardsSection 2: Short Answer Questions1. Define the term "depreciation" in accounting.Depreciation is the systematic allocation of the cost of an asset over its useful life. It represents the decrease in value of an asset over time due to wear and tear, obsolescence, or other factors.2. What are the three main financial statements prepared by a company?The three main financial statements are the balance sheet, income statement, and statement of cash flows.3. Explain the difference between accounts payable and accounts receivable.Accounts payable refers to the money a company owes to its creditors or suppliers for goods or services received but not yet paid for. Accounts receivable, on the other hand, represents the money owed to a company by its customers for goods or services provided but not yet received payment for.4. What is the purpose of a trial balance in accounting?The purpose of a trial balance is to ensure the accuracy of the accounts and records by comparing the total debits and credits. It helps identify any errors or discrepancies that need to be rectified before preparing financial statements.5. Briefly explain the concept of "double-entry" bookkeeping.Double-entry bookkeeping is a system of recording financial transactions that requires each transaction to have at least two entries – a debit and a credit. This system ensures that the accounting equation (assets = liabilities+ owner's equity) remains in balance and helps maintain the accuracy of the financial records.Section 3: Essay Questions1. Discuss the role of ethics in accounting.Ethics plays a crucial role in accounting as it ensures the integrity, transparency, and fairness of financial reporting. Accountants are expectedto adhere to professional codes of conduct and ethical guidelines to maintain objectivity, confidentiality, and independence. Ethical behavior in accounting helps build trust among stakeholders, prevents fraudulent practices, and promotes accountability in financial management.2. What is the importance of internal controls in accounting?Internal controls are essential in accounting as they help safeguard assets, prevent and detect fraud, ensure accuracy in financial statements, and promote operational efficiency. They include procedures, policies, and mechanisms that mitigate risks, maintain the reliability of financial information, and protect a company's resources. Effective internal controls contribute to better financial management, compliance with regulations, and overall organizational success.3. Explain the concept of "going concern" in accounting.The concept of "going concern" in accounting assumes that a company will continue its operations and fulfill its obligations in the foreseeable future. It implies that the entity is financially stable, has sufficient resources to operate, and does not plan to liquidate or significantly curtail its activities. This assumption influences the valuation of assets, liabilities, and thepreparation of financial statements, giving stakeholders an understanding of the company's ability to continue as a viable entity.In conclusion, accounting is a fundamental aspect of business management that involves various principles, concepts, and practices. It serves as a tool for financial analysis, decision-making, and communication of financial information. Understanding accounting concepts and applying them accurately is crucial for professionals in the field to ensure reliable and transparent financial reporting.。
会计英语(第四版)
第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1 会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的围要大于簿记。
图表1－1是信息在会计系统的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和部的使用者制定各项经济决策。
图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2 组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3 编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
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高等教育出版社
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4.3 Accounts Receivable
高等教育出版社
8Leabharlann 4.3 Accounts Receivable
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4.3 Accounts Receivable
Definition:
▲ Credit sales on open account increase Account Receivable. Accounts Receivable arise when a business sells goods and services on credit. Sales and profits can be increased by granting customers the privilege of making payment a month after the date of sale
(5) goods returned from customers (or amounts claimed)-sales returns and allowances
(6) adjustments to other item
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4.3 Accounts Receivable
Example: Assume the following transactions occurred in the month of July for Swanson’ Motor Repairs: July 1 sold motor parts on credit to Wilson $3,000.July 3 Wilson returned unused parts to the value of $45.At end of the month Swanson collected the amount of credit sales. The related journal entry as follows:
July 1 Dr. Account Receivable 3,000
Cr. Sales Revenue
3,000
Sale on account
July 3 Dr. Sales Returns and Allowances 45
Cr. Account Receivable
45
Sales return for unused parts
Related Process of Cash Transaction:
(1) Cash recording
(2) Cash depositing
(3) Reconciliation
(4) Refunds and voids
(5) Safeguarding cash
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4.2 The Bank Account: a Control Device
Unit 4 Cash and Receivables
1
葛军 吴晓华
高等教育出版社
2 Outline of Unit 4
4.1 Cash 4.2 The Bank Account: a Control Device 4.3 Accounts Receivable 4.4 Notes Receivable 4.5 Accounting for Bad Debts
Related process of Bank Account:
(1) goods sold on credit
(2) services performed on credit
(3) other revenues e.g. commissions
(4) the collection of Accounts Receivable
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3 List of Cash and Receivables
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4.1 Cash
Definition:
▲ The term ‘cash’ includes currency, coins, checks, money orders and credit card receipts. Individual accountability for all cash, including cash receipts, change funds and petty cash funds, should be maintained at all times. An accounting record for cash should be established immediately upon receipt. Access to cash should be restricted at all times to the person accountable for the funds
Related process of Bank Account:
(1) Bank Statement
(2) Bank Reconciliation
(3) Recording Entries from the Reconciliation
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4.2 The Bank Account: a Control Device
Definition:
▲ Keeping cash in a bank account is part of internal control because banks have established practices for safe guarding cash. Banks also provide depositors with detailed records of cash transactions. To take full advantage of these control features, the business should deposit all cash receipts in the bank account and make all cash payments through it.