摘要：
会计英语第四版详细参考答案 详细解答如下： select the items which do not belong to th... 会计英语第四版详细参考答案
详细解答如下： select the items which do not belong to the Balance Sheet? A) Long-term investment （长期投资）B) Accounts receivable （应收账款）C) Income tax expense （所得税费用）D) Retained earnings （留存收益） general, which is the basis of preparing a Balance Sheet? （编制资产负债表的基础）A) Assets = Liabilities + Owners’ Equity. （资产=负债+所有者权益）B) Assets – Liabilities = Owners’ Equity. C) Profits = Revenue – Expenses D) Revenues = Profit- Expenses major elements of the income statement are ______________. （利润表的主要项目）A) revenue, cost of goods sold, selling expenses, and general expense B) Operating section, non-operating section, discontinued operations, extraordinary items and cumulative effects. C) revenues, expenses, gains and losses. D) all of these. statement of cash flows classifies cash receipts and cash payments by the following activities: __________. （现金流量表分为哪些主要活动）A) operating and non-operating. B) investing, financing, and operating. （投资、筹资、经营活动）C) financing, operating, and non-operating D) investing, financing, and non-operating dividends paid to stockholders are classified on the statement of cash flows as ______. 向股东分配股利分类归于“筹资活动”A) operating activities B) investing activities C) a combination of the above D) financing activities credit is on the right-hand side of _____. 贷方在哪些帐户的右边A. an assets account only B. a liability account only C. an owners’ equity account only’ D. all accounts （所有帐户） of the following is a correct statement of the rules of debit and credit? ______. 哪个描述的接待规则正确？A. Debits increase assets and decrease liabilities; （借方增加资产，减少负债）B. Debits decrease assets and increase owners’ equity; （借方减少资产，增加所有者权益）C. Credits increase assets and decrease liabilities; （贷方增加资产，减少负债）D. Credits increase assets and increase owners’ equity; （贷方增加资产和所有者权益）E. None of the above （都不对） of the following is not true? ______. A. Increases in assets are recorded as debits; （资产增加记借方）B. Increases in liabilities are recorded as debits; （负债增加记借方）C. Decreases in owners’ equity are recorded as debits; （所有者权益减少记借方）D. Increases in expenses are recorded as debits; （费用增加记借方）E. Increases in revenues are recorded as credits. （收入增加记贷方） left side of an account is referred to as _____. A. the balance; B. a debit; C. a credit D. a footing of the following debit and credit is true?___. A. Increases in owners’ equity are recorded by credits; B. Revenue is recorded by credits; C. Decreases in owners’ equity are recorded by debits; D. Expenses are recorded by debits; E. All of the above are correct.问题补充： following are all cash except _____. A. money orders; B. Coins; C. Stamps; D. checks Co. sells merchandise on Feb. 15 on account to Penny Co. for $11,000, terms 2/10, n/30. On Feb. 24, payment is received from Penny Co. for the balance due. The amount received should be _______ （11000*（1-2%）=10780）A. $11,000 B. $10,780 C. $11,220 D. $220 of goods sold is computed by adding beginning inventory and net purchases and subtracting X, what is X? （销货成本=年初成本+净购入成本-年末成本）A. net sales; B. ending inventory C. sales discount D. net purchases determine the cost of goods sold ____ inventory is deducted from net purchases out is added to net purchases Returns and Allowances are deducted from net purchases in is added to net purchases
7，总结年的数字相同的总折旧方法的结果一样的直线折旧法。资产是用来描述物理物质，但并非自然资源的工厂资产。计算：假设一家公司开始operationgs和300美元购买一个长寿命的折旧资产。资产三年的使用寿命，并没有估算价值.请计算每个年直线折旧法下的资产使用寿命的折旧费用，计算相应的日记条目数据，并写出分录。从下面的数据，准备五月份阳光公司的一个银行对帐：银行对帐单， 每$每支票簿，$检查，$在运输途中，$ 由银行收集，$ 1100，另加$10利息检查用品99美元的金额写在进入90美元支票簿服务费，$ 21
T或F:7。sum-of-years数字结果的方法在同一全盘否定直线折旧方法也各不相同。8。无形资产是用来描述植物实物资产,但不自然资源。上网;Supose和购买一个公司开始operationgs长寿应计折旧资产为300美元。资产使用年限已经三年了,没有残值。请计算折旧费用为每一年的资产的使用寿命在直线折旧;计算折旧。DDB下提出了相应的日记帐分录为每个数字计算。从以下数据,准备一个银行余额调节表,阳光公司的五月。1。平衡每银行月结单,7800美元($)2。平衡/支票簿,5140美元3。未兑现的支票,2170美元($)4。存款在运输途中,590美元($)5。注意收集的银行,$ 1100加10美元的兴趣6。写一张支票金额为99美元的供给进的支票簿是90美元7。银行服务费,21美元
1， D 借条和权益无关2，D 建筑是固定资产，不是流动资产3，D 资产处理得失，这个是损益4，A $1*10%5, B销售费用+运费6，B $88500*6%*4/12=$17707, B存货8，D drawing,stationery, unearned rev 均不是9，C10，C 摊余成本和公允价值11，C流动负债12，C普通股13，D retained earning14，D15，B 资产 asset应付账款 accounts payable收入 revenue所有者权益 owner’s equity负债 liability利润 profit借方 Debit贷方 Credit固定资产 fixed assets
会计英语第五版详细参考答案
7，总结年的数字相同的总折旧方法的结果一样的直线折旧法。资产是用来描述物理物质，但并非自然资源的工厂资产。计算：假设一家公司开始operationgs和300美元购买一个长寿命的折旧资产。资产三年的使用寿命，并没有估算价值.请计算每个年直线折旧法下的资产使用寿命的折旧费用，计算相应的日记条目数据，并写出分录。从下面的数据，准备五月份阳光公司的一个银行对帐：银行对帐单， 每$每支票簿，$检查，$在运输途中，$ 由银行收集，$ 1100，另加$10利息检查用品99美元的金额写在进入90美元支票簿服务费，$ 21
T或F:7。sum-of-years数字结果的方法在同一全盘否定直线折旧方法也各不相同。8。无形资产是用来描述植物实物资产,但不自然资源。上网;Supose和购买一个公司开始operationgs长寿应计折旧资产为300美元。资产使用年限已经三年了,没有残值。请计算折旧费用为每一年的资产的使用寿命在直线折旧;计算折旧。DDB下提出了相应的日记帐分录为每个数字计算。从以下数据,准备一个银行余额调节表,阳光公司的五月。1。平衡每银行月结单,7800美元($)2。平衡/支票簿,5140美元3。未兑现的支票,2170美元($)4。存款在运输途中,590美元($)5。注意收集的银行,$ 1100加10美元的兴趣6。写一张支票金额为99美元的供给进的支票簿是90美元7。银行服务费,21美元
会计是一个汉语词语，读音kuài jì。（英文名称为Accounting）会计有两层意思，一是指会计工作，二是指会计工作人员，会计工作是根据《会计法》、《预算法》、《统计法》核对记账凭证、财务账簿、财务报表，从事经济核算和监督的过程，是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作；会计工作人员是进行会计工作的人员，有会计主管、会计监督和核算、财产管理、出纳等人员。
第四版会计英语课后答案
T或F:7。sum-of-years数字结果的方法在同一全盘否定直线折旧方法也各不相同。8。无形资产是用来描述植物实物资产,但不自然资源。上网;Supose和购买一个公司开始operationgs长寿应计折旧资产为300美元。资产使用年限已经三年了,没有残值。请计算折旧费用为每一年的资产的使用寿命在直线折旧;计算折旧。DDB下提出了相应的日记帐分录为每个数字计算。从以下数据,准备一个银行余额调节表,阳光公司的五月。1。平衡每银行月结单,7800美元($)2。平衡/支票簿,5140美元3。未兑现的支票,2170美元($)4。存款在运输途中,590美元($)5。注意收集的银行,$ 1100加10美元的兴趣6。写一张支票金额为99美元的供给进的支票簿是90美元7。银行服务费,21美元
equity at the year end = total assets-liabilities+owner's equity+revenue-expenses+investement-living expenses=120000-70000+50000+110000-30000+20000-60000=140000楼上少算了owner's equity（所有者权益）和revenue（销售额）我是学GCSE的
7，总结年的数字相同的总折旧方法的结果一样的直线折旧法。资产是用来描述物理物质，但并非自然资源的工厂资产。计算：假设一家公司开始operationgs和300美元购买一个长寿命的折旧资产。资产三年的使用寿命，并没有估算价值.请计算每个年直线折旧法下的资产使用寿命的折旧费用，计算相应的日记条目数据，并写出分录。从下面的数据，准备五月份阳光公司的一个银行对帐：银行对帐单， 每$每支票簿，$检查，$在运输途中，$ 由银行收集，$ 1100，另加$10利息检查用品99美元的金额写在进入90美元支票簿服务费，$ 21
年初资产12万,负债7万,权益5万(资产=负债+权益)在该年,该公司收入为11万,支出为3万.净收入8万（资产和权益增加8万）投资2万（资产和权益增加2万），从retained earnings 里拿了6万用于个人（资产和权益下降6万）年底=5+8+2-6=9万权益我是CGA，不知道你是不是ACCA 可能有些表达上有些不同就干脆用中文吧
会计英语课后答案第四版
7，总结年的数字相同的总折旧方法的结果一样的直线折旧法。资产是用来描述物理物质，但并非自然资源的工厂资产。计算：假设一家公司开始operationgs和300美元购买一个长寿命的折旧资产。资产三年的使用寿命，并没有估算价值.请计算每个年直线折旧法下的资产使用寿命的折旧费用，计算相应的日记条目数据，并写出分录。从下面的数据，准备五月份阳光公司的一个银行对帐：银行对帐单， 每$每支票簿，$检查，$在运输途中，$ 由银行收集，$ 1100，另加$10利息检查用品99美元的金额写在进入90美元支票簿服务费，$ 21
undefined 14) hurried 15) warrant 16) strange Unit3 1. Understanding the Organization of the Text 1) Introduction (para 1) It has been proven repeatedly that the various types of behavior, emotions, and interests that constitute being masculine and feminine are patterned by both heredity and culture. 2) There is a cultural bias in education that favors boys over girls. (para. 2-4) Supporting evidence A. Teachers called on males in class far more than on female students. (para 2) i) Its consequence: This has a tremendous impact on the learning process. ii) The reason for this: Active classroom participants develop more positive attitudes and go on to higher achievement. iii) Two examples: a. In many of the former all-women’s colleges, the boys were taking over the class-room discussions and active participation by women students had diminished noticeably. b. A similar subordination of female to male students has also been observed in law and medical school classrooms in recent years. B. Teachers assigned boys and girls different tasks according to stereotyped gender roles. (para. 3) i) Its consequence: This prevented girls from participating as actively as boys in class. ii) An example: A teacher had the little boys perform the scientific experiment while the girls were given the task of putting the materials away. C. Gender-biased education is also reflected in the typical American teacher’ assumption. (para 4) i) The assumption: Boys will do better in the hard, masculine subjects of math and science while girls are expected to have better verbal and reading skills. ii) Three examples: a. American boys do develop reading problems, while girls, who are superior to boys in math up to the age of nine, fall behind from then on. b. In Germany, all studies are considered masculine and it is girls who develop reading problems. c. In Japan, where early education appears to be nonsexist, both girls and boys do equally well in reading. 3) The educational bias begins at home. (para 5) A. Supporting evidence: i) Boy preschoolers were permitted to go away from home in a much wider area than girl preschoolers. ii) Boys were encouraged to develop intellectual curiosity and physical skills, while girls are filled with fears of the world outside the home and with the desire to be approved of for their goodness and obedience to rules. B. The consequence when these lessons carry over from the home to the classroom: Girls are generally observed to be more dependent on the teacher, more concerned with the form and neatness of their work than its content, and more anxious about being right in their answers than in being intellectually independent, analytical, or original. C. Conclusion: Through the educational process that occupies most of the child’s waking hours, society reinforces its established values and turns out each sex in its traditional and expected mold. Vocabulary 1. 1) genetic 2) assign 3) noticeably 4) approved 5) Bias 6) deprived 7) constituted 8) participation 9) unintentional 10) postgraduate 3. 1) C 2) D 3) A 4) E 5) B 6) C 7) F 8) B unit4 Reading Comprehension 1. 1) Introduction(para 1) It is introduced in the article how teachers and parents can encourage creativity in children. 2) An important strategy for parents and teachers to follow (para. 2-3) A. The strategy: To encourage children to spend time thinking and developing new ideas. B. The significance for adopting the strategy: If children can be taught to think creatively, they will be better able to function in tomorrow’s society. 3) The definition of creativity (para. 4-5) A. Who successful students and adults are: Those who can find a number of ways to approach problems. B. What creative people can do: They can use what they have to produce original ideas that are good for something. 4) A big problem in school (para. 6) The problem: Children can obtain and give back information, but can’t figure out ways to apply what they know in new situations. 5) A new approach to teaching (para 7) A. The approach: Combining the basics with the activities where students must use their imaginations. B. How to do so: By asking questions and meanwhile praising their ideas and new thoughts. C. How to facilitate the process: To create an atmosphere in which there is no risk in being creative-- a place where wild ideas are honored and valued, never scorned or dismissed. 6) Things parents can do at home to encourage creativity (para. 8-10) A. To involve children in decision making. B. To help children to understand the consequences of various decisions. C. To encourage them to talk out loud about things they are doing. The reason for doing so: Talking out loud improves language skills and thinking skills. D. To show a sense of humor. The reason for doing so: Children can see creativity in its purest form. E. To give children choices from their earliest age. Examples: a. When they are very young, let them choose between two food items for lunch. b. B. When they grow older, let them decide how to use their time or spend their money. Vocabulary 3. 1) dismiss 2) consequences 3) promoting 4) applies 5) vital 6) scorned 7) conventional 8) original 4. 1) consciously 2) innovative 3) unconsciously 4) determined 5) Imagination 6) aware 7) control 8) created 9) extension 10) technique 11) vulnerable 12) unfolding 13) joyful 14) gain 15) Apply Unit5 新编大学英语第二版第四册第五课练习答案 Understanding the organization of the text 1) Introduction (para. 1) Athletes are chosen to be role models, and they can choose only to be good or bad ones. 2) Athletes should be role models. (para. 2-5) The author’s arguments: A. Athletes should not refuse the responsibility of being a role model while accepting all the glory and the money that comes with being a famous athlete. (para. 2) B. I try to be a positive role model, but that doesn’t mean I am perfect. (para. 3) C. Qualities of a positive role model: (para. 4) a. He influences people’s lives in a positive way. b. He gives of himself in time or money to help those who look up to him. c. He displays the values like honesty and determination. D. Athletes cannot take the place of parents, but can help reinforce what parents try to teach their children. (para. 5) 3) People sometimes expect so much that some athletes don’t want to be role modes. (para. 6-7) A. Sometimes people put athletes on a pedestal. Example: I have had parents in Utah put my picture on the wall beside Jesus Christ. (para. 6) B. Constantly being watched by the public can be hard to tolerate at times. Example: 1: Negative publicity Michael Jordan received about gambling. 2. Ever since I played on the Dream Team, I can’t go anywhere without being the center of attention and I can’t even buy a motorcycle I really want. (para. 7) 4) Conclusion (para 8-9) The good things about being a role model outweigh the bad. A. It’s a great feeling to think you are part of the reason that a id decided to try to be good. B. But parents should remind their kids that there are no perfect human beings. C. Charles Barkley is a good role model. Vocabulary 2. 1) is bound to 2) follow their lead 3) goes too far/is going too far 4) take the place of 5) dropped out 6) have a fit 7) measure up to 8) look up to 9) Let’s face it 10) you name it 3. 1) outgrown 2) outdo 3) outwitted 4) outweigh 5) outlived
T或F:7。sum-of-years数字结果的方法在同一全盘否定直线折旧方法也各不相同。8。无形资产是用来描述植物实物资产,但不自然资源。上网;Supose和购买一个公司开始operationgs长寿应计折旧资产为300美元。资产使用年限已经三年了,没有残值。请计算折旧费用为每一年的资产的使用寿命在直线折旧;计算折旧。DDB下提出了相应的日记帐分录为每个数字计算。从以下数据,准备一个银行余额调节表,阳光公司的五月。1。平衡每银行月结单,7800美元($)2。平衡/支票簿,5140美元3。未兑现的支票,2170美元($)4。存款在运输途中,590美元($)5。注意收集的银行,$ 1100加10美元的兴趣6。写一张支票金额为99美元的供给进的支票簿是90美元7。银行服务费,21美元
会计英语第四版叶建芳答案
Question 1: (7 Marks)问题1：（7分）List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. ( each heading and definition).请列出并详细说明澳洲会计师公会专业行为守则中的4项职业道德准则（每项准则及解释分）Question 2: (4 Marks)问题2：（4分）Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.请从你所熟悉的方面，对以下2种产品/服务进行思考，并向你所认为的潜在客户描述其外观（功能）A recent model car (2 Marks) 新款模型车（2分）‘City-Link’ membership (an electronic toll-road billing device) (2 Marks) ‘City-Link’会员资格（一种收费公路的电子账单设备）（2分）Question 3: (14 Marks)问题3：（14分）Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:Armidale铝业公司，一家生产可循环使用的软饮料包装罐的制造商，当年存货期初、期末余额情况如下： （以下原文应为表格/资产负债表，表格分隔符以“·”字符代替——译者注）Inventory Account January 1($) December 31($) 库存商品科目 · 1月1日（$）·12月31日（$）Raw Material 120,000 140,000 原材料 · 120,000 · 140,000 Work in Process 240,000 230,000 在产品（半成品） · 240,000 · 230,000Finished Goods 300,000 330,000 库存商品（产成品） · 300,000 · 330,000During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:当年公司购买了价值为$500,000原材料，直接人工成本开销$800,000。制造费用如下：Indirect Materials 20,000 间接材料：20,000Indirect Labour 50,000 间接人工成本：50,000Depreciation on Plant and Equipment 200,000 厂房和设备的折旧：200,000 Electricity 50,000 电力：50,000Other 60,000 其他： 60,000Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.全年销售收入为 2,210,000，全年销售及管理费用为220,000，公司税率（企业所得税率——译者注）为40%Required:要求：Prepare a schedule of cost of goods manufactured编制成本计算表Prepare a schedule of cost of goods sold ( Marks)编制销售产品的成本结转表（分）Prepare an income statement for the company ( Marks) 编制公司损益表（分）Question 4: (Total 15 Marks)问题4：（15分）Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:Kylie Helen，在几家购物中心中经营零售业务的连锁花店。平均每单业务售价为$30，平均每单业务成本为$18。Kylie目前计划在一家新的购物中心中开设连锁店，但负责选址的连锁店经理并不认可租金的支付方式。购物中心运营商提出了以下三种零售商店租金的支付方式：paying a fixed rent of $15,000 a month, or 1、每月支付$15,000的固定的租金，paying a base rent of $9,000 plus 10% of revenue received, or 2、每月支付$9,000的固定的租金，另加10%销售收入paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000. 3、每月支付$4,800的固定的租金，另加20%销售收入，但租金最高不超过$25,000Required:要求：a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)a. 对于每一种支付方式，分别计算达到盈亏平衡点的销售总额，以及在平衡点时每月应支付的租金。（9分）b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)b. 分别比较1、2支付方式，1、3支付方式并进行分析，在何种销售水平上（指销售总额有多少——译者注），两种比较有同样的表现。（解释一下：是指在何种销量的情况下，1、2支付方式的利润差额和1、3支付方式的利润差额是一致的，实际上就是求在何种销量的情况下，2、3支付方式的盈利是一致的——译者注），并请解释在此销量水平上，如果利润继续增长，两种比较的结果将如何变化？（解释一下：是指在该销量发生变化的情况下，销量增长后，1、2支付方式的利润差额和1、3支付方式的利润差额将如何变化——译者注）（6分）Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C....)问题4提示：用字母A, B, C来表示各个支付方式的盈亏平衡点的销量。（即可以用字母代替数字说明销量，然后进行比较。本提示的作用在于提示做题者可以先计算出各个支付方式的盈亏平衡点销量分别是多少，然后再进行比较——译者注）
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7，总结年的数字相同的总折旧方法的结果一样的直线折旧法。资产是用来描述物理物质，但并非自然资源的工厂资产。计算：假设一家公司开始operationgs和300美元购买一个长寿命的折旧资产。资产三年的使用寿命，并没有估算价值.请计算每个年直线折旧法下的资产使用寿命的折旧费用，计算相应的日记条目数据，并写出分录。从下面的数据，准备五月份阳光公司的一个银行对帐：银行对帐单， 每$每支票簿，$检查，$在运输途中，$ 由银行收集，$ 1100，另加$10利息检查用品99美元的金额写在进入90美元支票簿服务费，$ 21
问题1：（7分）名单和定义四个道德标准的一部分，澳大利亚社会的执业会计师的专业行为守则。（每个标题和定义）。问题2：（4分）考虑以下产品/服务从以下类别，你熟悉，和描述方面的产品，你作为一个客户价值。最近的模型车（2分）“信递联的会员（电子收费道路计费装置）（2分）问题3：（14分）澳大利亚铝业公司，厂商可回收饮料罐，有以下的库存余额在开始和结束的一年：盘点一月一日（元）十二月三十一日（美元）原材料120000- 140000工作过程中的240000个230000成品300000330000在这一年中公司购买了5美元的00000的原材料，花费了8美元，00000直接劳动。间接制造费用下：间接材料20000间接劳动力50000厂房和设备的折旧200000电50000其他60000销售收入是2210000年。销售和管理费用为每年达220000。公司的税率为40%。要求：准备一个制成品成本明细表准备一个时间表，商品销售成本（分）编制利润表为公司（分）问题4：（15分）凯利·海伦，一个花店，经营零售商店在一些商场。平均销售价格的安排是30美元，平均成本每出售18美元。一个新的购物中心开幕之时，就想要找到一个商店，但经理的位置是不确定的租金法接受。商场运营商提供以下三种选择的零售商店租金：支付一个固定的每月15000美元的租金，或一座9000美元的租金加10%的收入，或一座4800美元的租金加20%获得的收益最高可达25000美元的租金。要求：答：每一个选项，计算盈亏平衡点的销售和每月支付的租金收支平衡。（9分）B .比较选项1，我选择2，并与二。选择3，和分析，在什么级别的销售都将有相同的偏好（为我，和二），以及如何将这些偏好将改变如果销售超越水平。（6分）暗示问题4：表示数量的单位销售突破“信（甲，乙，或C……）插入图片插入地图回答即可得2分经验值，回答被采纳可同步增加经验值和财富值参考资料：匿名回答提交回答
