现代双语会计-整理

会计双语考试资料

一、

Necessitate 使成为必需 complexity 复杂性 Accumulate 累积involve使卷入 evaluate 评价potential潜在的 extensive广泛的subdivision分支 budgets预算auditing审计 tax accounting税务会计 tax returns纳税申报单 二、

financial statement财务报表 balance sheet平衡表，资产负债表 income statement 收益表 损益表

statement of cash flows 现金流量表 asset资产owner's equity业主权益

marketable securities 上市证券，有价证券

accounts receivable应收账款accumulated depreciation累积折旧intangible asset无形资产franchise特许经营权 三、

notes payable 应付票据accounts payable 应付账款

property tax payable应付财产税mortgage payable应付抵押借款sole proprietorship 独资corporation股份有限公司 retained earnings留存收益，保留盈利

undistributed earnings 未分配利润，未分配盈利withdraw提取board of directors董事会dividend payable 应付股利 四、

operating results经营成果

sales returns and allowances购货退还及折让 transportation in购货运费

cost of goods available for sale可供销售的商品成本utilities expense 公用事业catastrophic大灾难的 五、

double-entry bookkeeping system 复式记账法

source document 原始凭证chronological按时间顺序的 subsidiary ledger辅助分类账，明细分类账perpetual inventory system 永续盘存制 六、

special journal 特种日记账general journal 普通日记账

sales on credit terms赊销cash receipts journal现金收入日账cash disbursements journal 现金支出日记账aggregate合计的 七、

transportation tern运输条件freight prepaid运费预付

freight collect货到收运费F.O.B. destination目的地交货，到达站交货F.O.B. shipping point发运地交货

1/10,n/30（n:net）10天内付款，折扣1％，30天内付清

简答题：

① 什么是资产负债表

Balance Sheet is a listing of an organization's assets,

liabilities and owner's equity on a given date.It's designed to portray the financial position of the organization at a particular time.An important aspect of this statement is that the total assets always equal the sum of liabilities and owner's equity.This balancing is sometimes described as the accounting equation:Assets=Liabilities+Owner's Equity. ② 什么是利润表

Income Statement is designed to portray the operating results for a period of time.Operating results summarized by the income statement will be reflected in the owner's equity section on the balance sheet at the end of that period. ③ 什么是会计

Accounting is an information system necessitated by the great complexity of modern business. ④ 什么是GAAP

Financial accounting relies on certain standards or guides that have proved useful over the years in imparting economic date.these standards are called generally accepted accounting principles.they are closely related to experience and practice and may change over time.Various terms,such as principle,standard,assumption,convention,and concept,are often use to describe such guides. ⑤ 什么是所有者权益

Owners' equity refers to the enterprise assets after deducting liabilities of residual rights and interests enjoyed by the owner. Including the paid-in capital (or equity), capital reserve, surplus reserve and undistributed profit. In joint-stock enterprise is also known as shareholders' equity. Owners' equity is the ownership of the enterprise investor to the enterprise net assets. ⑥ 财务会计和管理会计的区别 Financial accounting: ①

focuses on providing data for external decisions by the external users.

②places more emphasis on the history.

③is governed by the generally accepted accounting principles. In contrast to financial accounting,managerial accounting:

①

focuses on providing data for internal uses by the management.

②places emphasis on the history and future. ③

is not governed by the generally accepted accounting principles.

⑦ 什么是权责发生制

In firms that employ an accrual basis accounting system revenue is recognized when earned rather than when cash is collected and expenses are recognized when goods and services are used rather than when they are paid for. ⑧ 什么是会计循环

The accounting cycle can be divided into following steps: ①Analyze transactions from source documents. ②Record in journals.

③Post to general ledger accounts. ④Adjust the general ledger accounts. ⑤Prepare financial statements. ⑥Close temporary accounts. ⑨ 什么是会计程序

Accounting procedures refers to the order of the accounting transactions of an enterprise

⑩ 什么是配比原则

Matching principle refers to the accounting object of income in the accounting period should be obtained for the costs of the income, cost, matching to the correct calculation in the accounting period, the accounting entity of net profits and losses.

11 什么是账户

Account is set up according to the accounting subjects, so the name of the account must be consistent with the accounts. Account name is the name of the account, the accounting subject accounting content is prescribed by the account should be recorded reflect the content of economy, so the account should be according to the classification of accounting subjects Settings accordingly. 分录题：

1.Purchases form hizer , Inc. $1 600; terms 1/lO ,n:3,O;e:a/ 30,F.O.B shipping point,freight collect. Dr. Purchase. 1600

Cr. Accounts Payahle- Hizer Inc 1600

To record purchases from H , z.r . Inc.

2.Purchases form Company, $ 2 000;terms 2/10,n/30 FOB destination.freight charges of $150 were ... Dr. Purchases 2000

Cr. Accounts Payable -Geske Company 2000 To record Purchases from Geske Company 3.Paid freight on shipment from Hizer $140 Dr. Transportation In 140

Cr Cash 140

To record payment for transportation in 4.Sale to olson,inc ,$1500

Dr. Accounts Receivable-Olson, Inc. 1500 Cr. Sales Revenues 1500

To record sales to Olson Inc.

4.Paid freight on shipment to Olson ,Inc,$130 Dr. Accounts Receivable-Olson, Inc. 130 Cr. Sales Revenues 130

To record sales to Olson Inc.

7.Returned $100 worth of goods ......were damaged. Dr. Accounts Payable--Hizer, Inc. 100

Cr. Purchases Returns and Allowances 100

To record purchase returns and allowances.

9.Issued credit memo to Olson ,inc.For,$150 worth of merchandise returned.

Dr. Sales Returns and Allowances 150

Cr. Accounts Receivable-Olson , Inc. 150 To record sales returns and allowances. 10.Paid Hizer Inc.the amount due.

Dr. Accounts Payable--Hizer, Inc. 1500 Cr. Cash 1480

Purchase Discounts 15

To record payment for Accounts Payable.

11.Purchased goods form hadley Company with a list price of $3600,but ROndon was entitled to a 10% trade discount ;term 2/10,n/30,FOB.destination,freight collect. Dr. Purchases 3240

Cr. Accounts Payable-Hadley Co. 3240 To record purchase from Hadley Company

11.Paid freight on shipment from Hadly Company ,$135 Dr. Accounts Payable-Hadley Co. 135 Cr. Cash 135

To record payment of freight for Hadley Co. 135 14.Received the amount due from Olson ,Inc, Dr. Cash 1323

Sales Discounts 27

Cr. Accounts Receivable-Olson. Inc. 1350 To record receipts of Accounts Receivable. 14.Sales to Disch Corporation,$1800. Dr. Accounts Receivable-Disch Co. 1800 Cr. Sales Revenues 1800

To record the sales to Disch Corporation. 1800 15. Mailed a check to Geske Company for 14.he net amount due on its invoice of April 2.

Dr. Accounts Payable-Geske Co. 2000 Cr. Cash 2000

To record payment for Accounts Payable.

16.Received a debit meno from Disch Corporation stating that it had paid freight of $145 on April 14 shipment. Dr. Transportation Out 145

Cr. Accounts Receivable-Disch Co. 145

To record the freight paid by Disch Co. for us.

18.Receive a credit memo of $140 from Hadley Company as an adjustment of the prices charged for the merchandise purchased on April 11. Dr. Accounts Payable-Hadley Co. 140

Cr. Purchases Returns and Allowances 140 To record the Credit Memo. from Hadley Co. for adjustment of price

19.Paid Hadley Company the amount due. Dr. Accounts Payable-Hadley Co. 2965 Cr. Purchase Discounts 62 Cash 2903

To record the payment of Accounts Payable. 24.Received the amount due from Disch Corporation.Record the transactions for Rondon Company in general journal entry form. Dr. Cash 1916 Sales Discounts 36

Cr. Accounts Receivable-Disch.Co. 1655 To record the receipt from Disch Co.

补充：

⒈The most fundamental concepts underlying the accounting process are . Accounting Entity(会计主体）. Each business venture is a separate unit,accounted for separately.

Going Concern（持续经营）. The assumption is made in accounting that a business will continue indefinitely.

Measuring Unit（计量单位）. Conventional accounting statements are not adjusted for changes in the value of the dollar .

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