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Intangibleassetsformasub-sectionofthisgroupandarefurtherdefinedasidentifiablenon-monetaryassetswithoutphysicalsubstance.(是指企业的过去的活动形成的,由企业控制的,预期会给企业带来经济利益的资源)
二简答题
1.Statethestepsofestablishinginternalcontrolovercash(简述建立现金内部控制的程序)
Separatethefunctionofhandlingcashfromthemaintenanceofaccountingrecords(将现金收付与记账职务分离)
(1)Prepareanimmediatecontrollistingofcashreceiptsatthetimeandplacethatthemoneyisreceived(在收到现金的当时当地编制一份现金收入控制清单)
(2)Requirethatallcashreceiptsbedepositeddailyinthebank(每日都要将现金收入存入银行)
(3)Makeallpaymentsbycheck(所有的付款都以支票形式通过银行支付)
(4)Separatethefunctionofapprovingexpendituresfromthefunctionofsigningchecks(将核准支出职务与签发支票职务分离)
2.Whatarethequalitychatacteristicsofaccountinginformation(会计信息质量特征):
Relevance(相关性),reliability(可靠性),
understandability(可理解性),comparability(可比性)
3.Describethesteps(procedures)ofaccountingcycle(描述会计循环的步骤)
(1)identifytransactionsoreventstoberecorded(确认需要记录的交易或事项)
(2)journalizetransactionsandevents(将交易或事项登记到日记账)
(3)postingfromjournaltoledger(从日记账过入)
(4)prepareunadjustedtrialbalance(编制调整前余额试算表)
(5)journalizeandpostadjustingjournalentries(将调整分录计入日记账并过入分类账)
(6)prepareadjustedtrialbalance(编制调整后余额试算表)
(7)preparefinancialstatements(编制财务报表)
(8)journalizeandpostclosingentries(将结账分录计入日记账并过账)
(9)preparepost-closingtrialbalance(编制结账后余额试算表)
4.Brieflystatethefourassumptionsandexplain(简述四个会计假设)
Separateentity(会计主体假设),goingconcern(持续经营假设)
.,time-period(会计分期假设),monetaryunit(货币计量假设)
5.Brieflystatetheclassificationinvestmentinsecurities(简述有价证券的列报)
Tradingsecurities(交易性证券),held-to-maturitysecurities(持有至到期投资),available-for-salesecurities(可供出售的金融资产),long-terminvestmentinequitysecurities(长期股权投资)
6.Whataretheaccountingelements(会计要素)
Assets(资产),liabilities(负债),owners’equity(所有者权益),revenues(收入),expenses(费用),income(利润)
三、计算分录题
1.应收账款题
ThebalanceofA/Ris$300000,AllowanceforDoubtfulDebtis$400atendof2007.Thecompanyusethepercentofaccountreceivedmethodtoestimatethebaddebtsexpense,Thepercentageis0.3%,At2008ThebalanceofA/Ris$500000,AllowanceforDoubtfulDebtis$1650.Doadjustingentryfor2007and2008.(计算及分录)
①Thebaddebtsexpenseis300000*0.3%=900
AllowanceforDoubtfulDebtis400应计提的坏账=900-400=500
Dr:
BadDebtsExpense500
Cr:
AllowanceforDoubtfulAccounts500
②Thebaddebtsexpenseis500000*0.3%=1500
AllowanceforDoubtfulDebtis1650
1500-1650=-150(冲销)
AllowanceforDoubtfulAccounts150
BadDebtsExpense150
2固定资产计提折旧问题
购买固定资产原值155000分五年计提折旧第五年的残值为5000用三种方法计提折旧并写出会计分录。
①Straight-line-Method(直线法)一到五年的折旧额=(155000-5000)/5=30000
分录:
Equipment155000
Cash155000
Dr:
DepreciationExpense30000
AccumulatedDepreciation30000
②Sum-of-the-year’s-digitsMethod(年数总和法)
第一年:
(155000-5000)*(5/15)=50000
第二年:
(155000-5000)*(4/15)=40000
第三年:
(155000-5000)*(3/15)=30000
第四年:
(155000-5000)*(2/15)=20000
第五年:
(155000-5000)*(1/15)=10000
DepreciationExpense50000
AccumulatedDepreciation50000(以后年度以此类推)
③Double-declining-balanceMethod(双倍余额递减法)
Year:
ComputationDepreciationExpenseAccumulatedDepreciationBookValue
162000620006200093000
237200372009920055800
3223202232012152033480
4133921339213491220088
51508815088(扎差)1500005000
DepreciationExpense62000
AccumulatedDepreciation62000(以后年度以此类推)
3.投资(held-to-MaturitySecurities)
1、溢价处理
<
例>
OnJanuary1,2006,HiandLoiscompanypurchased12%bondshavingamaturitiesvaluesof$300000for$322744.Thebondsprovidedthebondholderswitha10%yield.TheyaredatedJanuary1,2006andmatureJanuary1,2011withInterestreceivablepertember31ofeachyear,HiandLoiscompanyusestheeffective-interestmethod(实际利率法)toallocateunamortizeddiscountorpremium.Thebondsareclassifiedinthehold-tomaturitycategory.
(1)Instructure,preparethejournalentryatthedateofthebondpurchase
(购入处理)
OnJanuary1,2006
Dr:
Held-to-maturitysecurities322744
cash322744
(2)preparebondamortizationschedule(溢价摊销表)
Date
cash
preserved
10%
Interest
Revenue
Premium
Amortized
(溢价值)
Carrying
Account
(账面价值)
06.01.01
$322744
06.12.31
$36000
$32274
$3726
319018
07.12.31
36000
31902
4098
314920
08.12.31
31492
4508
310412
09.12.31
31041
4959
305453
10.12.31
30547
5453
300000
(3)以后各期的处理
2006.12.31日
cash36000(=300000*12%)
Cr:
InterestRevenue32274(=322744*10%)
Held-to-maturitysecurities3726(差值)
期末账面价值=322744-3726=319018
2007.12.31日
InterestRevenue31902(=319018*10%)
Held-to-maturitysecurities4098(差值)
期末账面价值=319018-4098=314920
(注:
以后各年数据也同样道理计算)
2、折价处理
OnJanuary1,2006,HiandLoiscompanypurchased9%bondshavingamaturitiesvaluesof$300000for$288617.Thebondsprovidedthebondholderswitha10%yield.TheyaredatedJanuary1,2006andmatureJanuary1,2011withInterestreceivablepertember31ofeachyear,HiandLoiscompanyusestheeffective-interestmethod(实际利率法)toallocateunamortizeddiscountorpremium.Thebondsareclassifiedinthehold-tomaturitycategory.
(1)Instructure,preparethejournalentryatthedateofthebondpurchase(购入处理)
Held-to-maturitysecurities288617
cash288617
(2)preparebondamortizationschedule(折价摊销表)
Discount
(折价值)
$288617
$27000
$28862
$1862
290479
27000
29048
2048
292527
29253
2253
294779
29478
2478
297257
29743
2743
cash27000(=300000*9%)
Held-to-maturitysecurities1862(差值)
InterestRevenue28862(=288617*10%)
期末账面价值=288617+1862=290479
Held-to-maturitysecurities2048差值)
InterestRevenue29048(=290479*10%)
期末账面价值=290479+2048=292527
1Accounting会计isaninformationsystem.itmeasuresbusinessactivities,processesdataintoreports,andcommunicatesresultstopeople
2Financialaccounting财务会计(外部)thebranchofaccountingthatprovidesinformationtopeopleoutsidethefirm
Managementaccounting管理会计(内部)thebranchofaccountingthatgeneratesinfoemationfortheinternaldecisionmakersofabusiness,suchastopexecutives.
3流动资产包括currentassets
CashandCashequivalents现金及其等价物short-terminvestments短期投资Inventories存货
Accounts(notes)receivable应收账款(票据)prepaidexpensesandothercurrentassets预付账款(其他流动资产)
4Theaccount账户therecordofthechangesthathaveoccurredinaparticularassetliability,orstockholders’equityduringaperiod.
5Assets资产(cash,accoutsreceivable,notesreceivable,inventory,prepaidexpense,landbuildings,equipmentfurniturefixtures)
Liabilites负债(notespayable,accountspayable,accruedliabilities<
payable不计,salarypayable计算>
)
6Accountingadjustmentsfallintothreebasiccatrgories会计账项调整三类型
①deferrals(attheendoftheperiod,anadjustmentisneededtodecreasetheSuppliesaccountforthesuppliesusedup)②depreciation(theaccountingadjustmentrecordsDepreciationExpense,whichdecreasesthebookvalueoftheassetoveritslife)③accruals(theadjustmentdebitsareceivableandcreditsarevenue)
7Itemsforreconciliation银行往来账科目①itemsrecordedbythecompanybutnotyetrecordedbythebank(1Depositsintransit2outstandingchecks)②Itemsrecordedbythebankbutnotyetrecordedbythecompany.wemaylearnoftheseitemsformt