摘要：
会计英语通用版答案翻译公司在器材上消费了130美金，在负债栏中被记为办公设备项。这使得哪些账目出错？多了或少了多少金额？答案：资产，多了130美金；负债，多了130美金假设... 会计英语通用版答案翻译
公司在器材上消费了130美金，在负债栏中被记为办公设备项。这使得哪些账目出错？多了或少了多少金额？答案：资产，多了130美金；负债，多了130美金
假设你需要为准备年度财务报表选择一些会计原则。如果可接受的会计原则为某特定项目（例如存货）提供了一些可变的会计政策。简要讨论一下，在选择你将要推荐的会计计量原则方面的标准。
购买办公室设备,现金130美元的记录为一个除了办公设备和增加负债。由实验的帐目under-or夸大了由于这个错误?(“恰到好处”是指过低,而“夸大”是指太高。)
Accounting for Sales 销售会计Revenue from merchandise sales is usually identified as Sales. Sometimes a business will use a more exact title, such as Sales of Merchandise. A business may sell merchandise for cash. Cash sakes are normally rung up (entered) on a cash register. At the end of the day, Cash must be debited, and Sales must be credited. 商品销售的收入通常被认为是销售。有时，一个企业会用一个更准确的称呼，例如商品销售。一个企业也许卖商品来得到现金。现金目的通常记讫在现金出纳机上。一天结束后，现金必须被记入借方，销售额必须被记入贷方。How do retailers record sales made with the use of MasterCard or VISA? Sales to customers who use such bank credit cards are usually treated as cash sales. The credit card receipts (slips) for these sales are deposited by the seller directly into the bank. Normally, banks charge service fees for handling credit card sales. These service fees should be debited to Bank Credit Card Expense. 零售商们是怎样用万事达信用卡或VISA卡记录销售额的呢？卖给用例如银行借记卡的客户通常被看作是现金销售。这些销售的信用卡收据（纸条）直接通过卖家从银行贷记。通常，银行会收处理信用卡消费的服务费用。这些服务费用应被记入银行信用卡费用的借方。Sales may also be made by accepting a customer’s nonbank credit card (such as American Express). These sales must be reported directly to the card company before cash is received. For example, assume that nonbank credit card sales of $1000 are made and reported to the card company on . On Jan. 27, the card company deducts a service fee of $50 and sends $950 to the seller. These transaction are recorded by the seller are as follows: 销售也许页通过接受客户的非银行信用卡来进行（如美国运通卡）。这些销售必须在收到现金前直接报告给出卡公司。例如，假设非银行信用卡购买$1000的东西并在1月20日报告给出卡公司。在1月27日，出卡公司扣除$50的服务费并把$950划给卖家。这些交易被卖家记录如下：Sales Discounts 销售折扣As we mentioned in our discussion of purchase transactions, a seller may offer the buyer credit terms that include a discount for early payment, Such as 2/10, n/30. Such discounts are referred to by the seller as sales discounts. Sales discounts are considered to be a reduction in the amount initially recorded in Sales. In this sense, the balance of the sales discount account is viewed as a contra (or offsetting) account to Sales. 如我们在购买交易中所讨论及的，一个卖家可以提供给买方一个包含早付款的折扣的信用条款，比如2/10, n/30。这些折扣被卖家称作销售折扣。销售折扣被认为是销售中最初记录的数额的减少。这样，销售折扣帐的平衡被看作是销售的一个对方（或不均衡）账户。Sales Returns and Allowances 退货和销售折让Merchandise sole may be returned to the seller (sales return).The buyer may be allowed a reduction from the initial price at which th goods were sold because of defects or other reasons (sales allowance). If the return or allowance is for a sale on account, the seller usually issues the buyer a credit memorandum. 单独的商品可能会被退还给卖家（退货）。买家也许可以得到货物的最初卖价中的一个退款，因为商品缺陷或其它原因（销售折让）。若退货或折让是用于赊销，卖家通常签给买家一个贷记通知单。Sales Taxes 营业税Almost all states and many other taxing units levy a tax on sales of merchandise. Businesses that purchase merchandise for resale to others are normally exempt from paying sales taxes on their purchases. Only final buyers of merchandise normally pay sales taxes. The liability for the sales tax is incurred at the time the sale in made . 几乎所有的国家和许多其它收税单位都对商品的销售抽税。购买商品用于转售的商家通常在购买时被免除营业税。通常只有商品的最终买家来支付营业税。营业税的负债在销售时就产生了。
会计英语通用版课后答案
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
会计英语通用版课本翻译
As China's market economy development and improvement of corporate behavior became more standardized, corporate finance and investment markets and socialization, making analysis of business information on economic performance is becoming increasingly important, and to be truly "real useful" information, awareness and understanding of corporate financial reports, scientific evaluation of enterprise's survival, development is particularly important, especially short-term solvency of enterprises, investors pay close attention to one of the items. How can an accurate analysis of the data on the various financial statements to make data fully play its due role in it, I believe, only from the current ratio and quick ratio simply is not enough to analyze, but should be current assets and current liabilities in the specific analysis of their composition, they can clearly understand the specific content of these two indicators, complemented by other analysis of other indicators, combined, can a comprehensive analysis of enterprise short-term , the author intended to Double-Crane Pharmaceutical Company Case Study on a concrete analysis of short-term solvency.
Usually, used to protect its assets and the reliability of the accounting records organization, plan and program, called accounting control; And with the operation efficiency and management policy relevant procedures and methods called a management control. The effective internal control should include the following several aspects: (1) the qualified personnel; (2) assigned responsibility; (3) function division; (4) accounting responsibility with the separate; (5) the proper accounting records and facilities; (6) personnel rotation; (7) the internal auditing; (8) assets of the physical protection.
Usually, to protect its assets and accounting records and reliability organization, plan and program called accounting control; and the operation efficiency and management policies related to the procedure and method called management control. Effective internal control should include the following aspects: ( 1) qualified personnel; ( 2) assign responsibility; ( 3) the division of functions; ( 4) the accounting responsibility and keep separate; ( 5) the proper accounting records and facilities; ( 6) rotation; ( 7) internal audit; ( 8) asset protection
As China's market economy development and improvement, enterprise view specification, corporate financing, investment market and socialization, making analysis of the economic situation of the enterprise information is becoming increasingly important, but to be truly "real useful" information, awareness and understanding of the enterprise's financial statements, the scientific evaluation of enterprise development status of survival, it is especially important, particularly on short-term liquidity, is investors pay close attention to one of the can an accurate analysis of various data on financial statements, make data play out as it should have done it, the author believes that only current ratio from the simple and quick ratio to analyze is not enough, but should be considered in current assets and current liabilities in specific analysis of its composition, in order to more clearly understand these two indicators of specific content, supplemented by other indicators, and to a comprehensive analysis of enterprise short-term , the author proposes to double-crane pharmaceuticals, for example on the company's short-term liquidity for specific analysis.
会计英语第三版翻译答案
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
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
1、( )Closing entries convert nominal accounts to zero 、( ) Dividend Declared is a temporary account and is closed to Retained Earnings account at the end of the accounting period. 3、( )Purchases Returns and Allowances is recorded in the purchases 、( )The term “prepaid” designates the seller is to remit to the freight 、( )A debit memo on a bank statement indicates an addition to the bank 、( )External reporting (., financial accounting) must follow GAAP in all 、( )If one has made a sale for which the money has not yet been received, one would debit Unearned Revenues and credit Earned 、( )An decrease in accounts receivable would be deducted from Net Income in the operating activities section in the statement of cash flows that employs the indirect 、( )Preparation of a worksheet helps reduce the possibility of overlooking an 、( )The accrual basis of accounting often violates the matching 、( )The owner’s withdrawals account is closed to the Income Summary account.
会计英语通用版课后题翻译
4。渐》书稿各章节的当前位置以下数据中抽取出资产负债表的玫瑰的公司。当年Proceding一年89美元现金500美元102万美元有价证券50 000 50万美元应收账款(网)190万。500 198存货280万。500 189帐户预付195万11万美元或有负债245万202 500英镑帐户和应付票据(短期)55万47 500英镑一。确定为每年的营运资本,流动比率和acid-test比率。b。结论可能得出什么从这些数据是公司的能力,以满足其目前成熟的债务吗?
4. 当前位置分析下面的数据都是从Rose公司的资产负债表中提取出来的。 当前年份 下一年份现金可交易股票应收账款存货预付帐款临时负债应付账款（短期）a. 计算每年的营运资本，流动比率以及速动比率b. 从这些数据中，你能得出什么针对该公司偿还当前即将到期的债务的能力的结论？
公司在器材上消费了130美金，在负债栏中被记为办公设备项。这使得哪些账目出错？多了或少了多少金额？答案：资产，多了130美金；负债，多了130美金
购买办公室设备,现金130美元的记录为一个除了办公设备和增加负债。由实验的帐目under-or夸大了由于这个错误?(“恰到好处”是指过低,而“夸大”是指太高。)
