会计专业英语答案
溜池【篇一：15春学期《会计专业英语》在线作业 满分答案】
a. an expen account
b. a capital account
c. a liability account
keep you head down d. an ast account
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正确答案：d
交卸 2. the debt created by a business when it makes a purcha on account is referred to as an
a. account payable
b. account receivable
c. ast
d. expen payable
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正确答案：a
3. when the corporation issuing the bonds has the right to repurcha the bonds prior to the maturity date for a specific price, the bonds are
a. convertible bonds
b. uncured bonds
c. debenture bonds
d. callable bonds
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ironing
正确答案：d
4. which of the items below is not a business organization form?（ ）
a. entrepreneurship
中国梦作文600字 b. proprietorship
c. partnership
d. corporation
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正确答案：a
5. cash investments made by the owner to the business are reported on the statement of cash flows in the
a. financing activities ction
b. investing activities ction
c. operating activities ction
d. supplemental statement
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【篇二：《会计专业英语》期末试题(a卷)答案】
粤语翻译器txt>1. (1) journal entry—a chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2) going concern ——an assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.学英语报答案
(3) matching principle——the revenue earned druing an accounting period is offt with the expens incurred in generating this revenue.
(4) working capital——current asts minus current liabilities
(5) revenue expenditure——any expenditure that will benefit only the current accounting period.
2. 每空1分，其中两个debit合计1分
(1) (two). (debit). (debit). (equal). (2) (adjusting). (assign). (end). (prior) (3) (liquid). (that). (at)
3.题一10分，第一小段6分，第二小段4分。 题二8分
(1) financial statements show the financial position of a business and the results of its operations, prented in conformity with generally accepted accounting principles. the statements are intended for u by many different decision makers, for many different purpos.
tax returns show the computation of taxable income, legal concept by tax laws and
regulations. in many cas, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.
(2) auditors do not guarantee the accuracy of financial statements; they express only their expert opinion as to the fairness of the statements. however, cpa firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小题6分，每小题包括三小句，每小句2分。
(1) 会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告
的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛，
如足球或篮球比赛制定的比赛规则。
(2) 会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收
益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择
contractor 和判断。
5.每小题选对1分
（1）c，（2）a，（3）b，（4）c，（5）c，（6）a，（7）c，（8）c，（9）b，（10）b
6.（1）全对4分，（2）全对5分，（3）全对6分
(1) debit: cash 636000credit: bonds payable 600000premium on bonds payable 36000
(2) debit: interest expens 28302 premium on bonds payable 198credit: cash 28500
(3) debit: interest expens 14137 premium on bonds payable 113credit: interest payable 14250
7.共6个调整数据，做对一个2分，合计数对2分，计14分。
丝袜英文
cash flows from operating activities:
net income …………………………………………………………… $260000
adjustment for non cash revenue and expens:
added (less): depreciation ………………………..$90000
vog loss on sale of machinery ………..$2400
patent amortization ……………...$14800
amortization of premium on bond ….($4600) $102600
working capital changes:
accounts receivable increa ……..($2000)
accounts payable increa …………$8400 $6400
cash flows from operating activities ………………………………$369000
8.项目1和项目3正确表述各4分，项目2正确表述3分。
item 1: this item is a prepaid expens and not properly recorded. half of this expens should be charged to the repair and maintenance account in the current year, half of this expens should be deferred to next year.
item 2: this item is properly charged the account, becau that is for regulative repairs.
item 3: this item is not properly charged, becau this expenditure is for increasing the efficiency of production and should be capitalized.
【篇三：《财会专业英语》期末试卷及答案】
txt>i.put the following into corresponding groups. (15 points)
1.cash s receivable 3.advances to suppliers4. other receivables 5.short-term loans 6.intangible st of production 8.current year profit 9.
capital rerve10.long-term loans 11.other payables 12. con-operating expens 13.financial expens 14.cost of sale 15. accrued payroll
