财务会计练习题

(财务会计)会计英语词汇

会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders

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贷：研发支出 200 借：本年利润 3500 贷：利润分配-未分配利润3500 借：利润分配-提取法定盈余公积350 -提取任意盈余公积 300 贷：盈余公积650 借：利润分配-未分配利润650 贷：利润分配-提取法定盈余公积350 -提取任意盈余公积 300

财务会计学题库

财务会计学题库

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D．企业应当以权责发生制为基础进行会计确认、计量和报告 【95552】资产按照购置时支付的现金或者现金等价物的金额，或者按照购置资产时所付出的对价的公允价值计量。负债按照因承担现时义务而实际收到的款项或者资产的金额，或者承担现时义务的合同金额，或者按照日常活动中为偿还负债预期需要支付的现金或者现金等价物的金额计量。采用的会计计量属性是（ A ）。A．历史成本 B．重置成本 C．可变现净值 D．公允价值 二、多项选择题 【95555】根据《企业会计准则--基本准则》的规定，下列有关费用的表述正确的有（A,B,C,D,E ）。A．费用是指企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出 B．费用只有在经济利益很可能流出从而导致企业资产减少或者负债增加、且经济利益的流出额能够可靠计量时才能予以确认 C．企业为生产产品、提供劳务等发生的可归属于产品

会计专业英语模拟试题及答案

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财务会计英语

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Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue) 7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank 8Treasury stock库存股a corporations own stock that it 10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases. 12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee. 14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losing by engaging in a counterbalancing transaction 17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments 18 Investing activities投资活动: Activities that increase or available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last Operating activities经营活动: Activities that create a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation 19Accounting foundation principles会计基本原则The the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept. 20Trial balance试算平衡表 a list of all the ledger 21Accrual accounting权责发生制accounting that event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash 22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的 ①safeguard assets②encourage adherence to comp any policies③promote operational efficiency④ensure accurate and reliable accounting records 23 LIFO（后进先出法）FIFO（先进先出法） cost of goods sold is highest because it is based on the most recent costs，gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest . ②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest 24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法 ①straight-line②units-of-production③double-declinin g-balance-an accelerated depreciation method. Comparing depreciation methods对比the DDB method ys ①Residual value is ignored initially ;first-years depreciation is computed on the asset’s full cost ②Depreciation expense in the final year is the “Pula” amount needed to reduce the asset’s book value to the residual amount. 预付费用，应计费用的定义及区别： Prepaid expense预付费用：A category of miscellancous future.Accrued expense应计费用:An expense incrurred (区别):a prepaid expense is an expense paid in advance prepayment will be used up in the near future.Therefore prepaid expenses are assets,because they provide a future benfit for the owner.The tern accrued expense refers to a liability that arises from an expense that has not yet been paid. 25 Gross profit percentage毛利率=gross profit毛利/net －cost of goods sold)／net sales revenue =1－(cost of goods sold／net sales revenue) 26Beginning inventory存货+purchase s购买=goods available可供出售存货－cost of goods sold销售成本 =Ending inventory 27 net sales revenue销售收入净额=sales revenue销售收 入－sales discounts销售折扣－sales returns and allowances销售和津贴 28 interest expense利息费用=the preceding bond 市场利率 29prepaid rent预付租金 Dr:prepaid rent Cr:cash Dr:rent expense租金Cr:prepaid rent预付租金 Supplies物料 Cr:Cash Dr: Supplies expense物料费Cr: Supplies Accrued revenues应计费用 Dr:accounts receivable应收账款 Cr:service revenue服务收入 30writing off uncollectible acounts注销坏账 Cr:accounts receivable 应收账款 31Record the purchase stock as follows股票购买记录 Dr:Treasury stock库藏股 Cr:cash Sale出售Dr:cash Cr:treasury stock paid-in capital from treasury stock transactions实收资本形成库藏股业务 32Three relevant dates for dividends are as follow与股利 发放相关的三个日期 ①decl aration date june19股利宣布日6.19 Dr：retained earnings留存收益 Cr:dividends payable应付股利 ②date of record July1登记日7.1 ③payment date July10支付日 Dr:dividends payable应付股利 Cr:cash 33 权益法下 ①to purchase equity-method investment权益投资 Cr:cash ②To record investment revenue记录投资收益 Dr:long-term investment Cr:equity-method investment revenue权益投资收益 ③To receive cash dividend on equity-method investment 收到权益投资的现金股利 Dr:cash Cr: long-term investment sold 20% of investment出售20%的投资 loss on sale of investment出售投资损失 Cr: long-term investment 34Taxble income所得税 记录当年所得税 Dr:income tax expense所得税费用 Cr:income tax payable应交所得税 deferred tax liability递延所得税负债（is usually long-term） 35①折价债券发行 Discount on bonds payable Cr: Bonds payable ②付息 Discount on bonds payable Cr: Cash ③计息 Discount on bonds payable Cr: Interest payable 36①溢价债券发行 Cr: Bonds payable Premium on Bonds payable ②付息 Premium on bonds payable Cr: Cash 37提折旧 Cr: Accumulated depreciation 38预收服务收入 Dr: Unearned service revenue Cr: Service revenue 39应计广告费用 Cr: Account payable 40应计利息收入 Dr: Interest receivable Cr: Interest revenue

中级财务会计试题及答案 B卷

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财务会计应聘笔试题(附答案)

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