作业帮会计专业英语 帮别人的 判断题和简答题
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会计专业英语 帮别人的 判断题和简答题
判断题8.Any difference between the fair market values of the securities and their cost is a realized gain or loss.
9．The times interest earned ratio is calculated by dividing Bonds Payable by Interest Expense.
10.During inflationary periods,the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.
11.Vertical analysis refers to comparing the financial statements of a single company for several years.
12．If a firm has a quick ratio of 1,the subsequent payment of an account payable will cause the ratio to increase.
13.Prepaid expenses are an example of an expense.
14．If the board of director's declares cash dividends or stock dividends,this action decreases retained earnings.
15.When the estimate based on analysis of receivables is used,income is reduced when a specific receivable is written off.
简答题1． Describe the reasons for issuance of long-term liabilities
2.Differentiate between the accrual basis and the cash basis.
业务题1．（8分）Based on the information below,journalize the entries for the Seller.It uses a perpetual inventory system.
(a)Seller sells Buyer on account merchandise costing $200 for $600,terms 2/10,n/30,FOB destination.The transportation charge is $35.
(b)Buyer returns as defective $150 worth of the $600 merchandise received.The seller's cost is $85.
(c)Buyer pays within the discount period.
2.（12分） Present entries to record the following:
(a)Issued 10,000 shares of $10 par common stock at $32 for cash.
(b)Issued 1,200 shares of common stock in exchange for equipment with a fair market price of $21,000.
(c)Purchased 100 shares of treasury stock at $25.
(d)Sold 100 shares of treasury stock at $28.
(e)Declared a cash dividend of $2.00 per share on the outstanding shares of common stock.
(f)Paid the dividend declared above.
能做多少做多少吧
判断题8.Any difference between the fair market values of the securities and their cost is a realized gain or loss.
9．The times interest earned ratio is calculated by dividing Bonds Payable by Interest Expense.
10.During inflationary periods,the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.
11.Vertical analysis refers to comparing the financial statements of a single company for several years.
12．If a firm has a quick ratio of 1,the subsequent payment of an account payable will cause the ratio to increase.
13.Prepaid expenses are an example of an expense.
14．If the board of director's declares cash dividends or stock dividends,this action decreases retained earnings.
15.When the estimate based on analysis of receivables is used,income is reduced when a specific receivable is written off.
简答题1． Describe the reasons for issuance of long-term liabilities
2.Differentiate between the accrual basis and the cash basis.
业务题1．（8分）Based on the information below,journalize the entries for the Seller.It uses a perpetual inventory system.
(a)Seller sells Buyer on account merchandise costing $200 for $600,terms 2/10,n/30,FOB destination.The transportation charge is $35.
(b)Buyer returns as defective $150 worth of the $600 merchandise received.The seller's cost is $85.
(c)Buyer pays within the discount period.
2.（12分） Present entries to record the following:
(a)Issued 10,000 shares of $10 par common stock at $32 for cash.
(b)Issued 1,200 shares of common stock in exchange for equipment with a fair market price of $21,000.
(c)Purchased 100 shares of treasury stock at $25.
(d)Sold 100 shares of treasury stock at $28.
(e)Declared a cash dividend of $2.00 per share on the outstanding shares of common stock.
(f)Paid the dividend declared above.
能做多少做多少吧
8.true 债券的公允价值和成本之间的差数即是收益或损失
9.false 已获利息倍数是应付公司债券除以利息的商.（应该是ebit/interest）
10.T 在通货膨胀期间,用先进先出法计算存货成本要比后进先出法得出的净收益大.
11.T 垂直分析法（纵向分析法）是指比较同一公司的几年财务报表
12.F 如果一个公司的速动比率为1,则支付应付账款会使该比率增长
13.F 待摊费用是费用
14.F 如果董事会宣布现金股利或股票股利,会使留存收益减少
15.T 使用应收账款分析法进行估计时,当特定的应收账款核销时收入会减少
简答
1.解释发行长期债券的原因
lack of longterm fund;the need of perchasing fixed assets
2.收付实现制和权责发生制的不同
the accrual basis is based on the rights and liabilities accued in the trade.
the cash basis is based on the cash received or payed in the trade.
业务题
1. 以下假设不考虑税金
a：卖方以600美元的价格出售了成本为200美元的货物,优惠条件是（2/10,N/30）离岸价,运费是35美元（垫付）.
dr:receivables 635
cr:income 600
cash 35
dr:cost 200
cr:inventories 200
b: 买方因货物缺陷退回已收到的600美元货物中的150美元货物
dr: income 150
cr: receivables 150
dr:inventories 200*150/600=50
cr:cost 50
c: 买家在优惠期付款
dr:Financial expense (6005-150)*0.02=9
cash 35+450-9=476
cr:receivables 600-150+35=485
这个其实不是为了分数
9.false 已获利息倍数是应付公司债券除以利息的商.（应该是ebit/interest）
10.T 在通货膨胀期间,用先进先出法计算存货成本要比后进先出法得出的净收益大.
11.T 垂直分析法（纵向分析法）是指比较同一公司的几年财务报表
12.F 如果一个公司的速动比率为1,则支付应付账款会使该比率增长
13.F 待摊费用是费用
14.F 如果董事会宣布现金股利或股票股利,会使留存收益减少
15.T 使用应收账款分析法进行估计时,当特定的应收账款核销时收入会减少
简答
1.解释发行长期债券的原因
lack of longterm fund;the need of perchasing fixed assets
2.收付实现制和权责发生制的不同
the accrual basis is based on the rights and liabilities accued in the trade.
the cash basis is based on the cash received or payed in the trade.
业务题
1. 以下假设不考虑税金
a：卖方以600美元的价格出售了成本为200美元的货物,优惠条件是（2/10,N/30）离岸价,运费是35美元（垫付）.
dr:receivables 635
cr:income 600
cash 35
dr:cost 200
cr:inventories 200
b: 买方因货物缺陷退回已收到的600美元货物中的150美元货物
dr: income 150
cr: receivables 150
dr:inventories 200*150/600=50
cr:cost 50
c: 买家在优惠期付款
dr:Financial expense (6005-150)*0.02=9
cash 35+450-9=476
cr:receivables 600-150+35=485
这个其实不是为了分数