yada一、 wordsandphras
1. 残值scripvalue
2. 分期付款installment
3. concern企业
4. reversingentry转回分录
5. 找零change
6. 报销turnover
7. pastdue过期
youtobe是什么
8. inflation通货膨胀
9. onaccount赊账
10. miscellaneouxpen其他费用
11. charge收费
12. 汇票draft
13. 权益equity
14. accrualbasis应计制
15. retainedearnings留存收益
16. trad-in易新，以旧换新
17. intransit在途
18. collection托收款项
19. 资产ast
序言英文20. proceeds现值
21. 报销turnover
22. dishonor拒付
23. utilityexpens水电费
livehou什么意思
24. outlay花费
25. IOU欠条
26. Going-concernconcept持续经营
27. 运费freight
二、 Multiple-choicequestion
1.Whichofthefollowingdoesnotdescribeaccounting?(C)
A.LanguageofbusinessB.UfulofrdecisionmakingC.Isanendrathethanameanstoanend.
D.Udbybusiness,government,nonprofitorganizations,andindividuals.
2.Anobjectiveoffinancialreportingisto(B)
A.Assstheadequacyofinternalcontrol.persons
B.Provideinformationufulforinvestordecisions.C.Evaluatemanagementresultscomparedwithstandards.D.Provideinformationoncompliancewithestablishedprocedures.
3.Whichofthefollowingstatementsis(are)correct?(B)
A.Accumulateddepreciationreprentsacashfundbeingaccumulatedforthereplacementofplantasts.
B.Acompanymayudifferentdepreciationmethodsinitsfinancialstatementsanditsincometaxreturn.
C.Thecostofamachineincludesthecostofrepairingdamagetothemachineduringtheinstallationprocess.
D.Theuofanaccelerateddepreciationmethodcausanasttowearoutmorequicklythandoesuoftheunit-of-productmethod.
4.Whichofthefollowingis(are)correctaboutacompany’sbalancesheet?(B)绵亘
A.Itdisplayssourcesandusofcashfortheperiod.
人人都恨克里斯第一季B.Itisanexpansionofthebasicaccountingequation
C.Itisnotsometimesreferredtoasastatementoffinancialposition.
D.Itisunnecessaryifbothanincomestatementandstatementofcashflowsareavailabe.
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5.Objectivesoffinancialreportingtoexternalinvestorsandcreditorsincludepreparinginformationaboutallofthefollowingexcept.(A)
A.Informationudtodeterminewhichproductstopoduce
rush是什么药B.Informationabouteconomicresources,claimstothoresources,andchangesinbothresourcesandclaims.
C.Informationthatisufulinasssingtheamount,timing,anduncertaintyoffuturecashflows.
D.Informationthatisufulinmakingivestmentandcreditdecisions.
功夫熊猫1台词
6.Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptxcept.(C)
A.Theuofapettycashfund.B.Preparationofadailylistingofallchecksreceivedthroughthemail.
C.Theuofcashregisters.D.Thedepositofcashreceiptsinthebankonadailybasis.
7.Theprimarypurpoforusinganinventoryflowassumptionisto.(A)
A.Offtagainstrevenueanappropriatecostofgoodssold.B.Parallelthephysicalflowofunitsofmerchandi.C.Minimizeincometaxes.D.Maximizethereportedamountofnetincome.
8.Ingeneralterms,financialastsappearinthebalancesheetat.(B)
A.CurrentvalueB.FacevalueC.CostD.Estimatedfuturesalesvalue.
9.Ifthegoing-concemassumptionisnolongervalidforacompanyexcept.(C)
A.Landheldasanivestmentwouldbevaluedatitsliquidationvalue.
B.Allprepaidastswouldbecompletelywrittenoffimmediately.
C.Totalcontributedcapitalandretainedearningswouldremainunchanged.
D.Theallowanceforuncollectibleaccountswouldbeeliminated.
10.Whichofthefollowingexplainsthedebitandcreditrulesrelatingtotherecordingofrevenueandexpens?(C)
